Notes: SCTG Classification Highlights

1. Fish, which is classified in 01, "Live animals and live fish" does not include seafood. Seafood, which is classified in 05204, "Seafood...", consists of crustaceans, molluscs, and other aquatic invertebrates.
2. Live fish are classified in 01 with live animals, but live seafood are classified in 052, with other processed seafood and with fish except live.
3. SCTG 0334, "Fresh or dried nuts", does not include fresh or dried peanuts (ground nuts), which are classified in 03501, "Peanuts, not roasted, including for sowing", but processed or prepared peanuts are included in the same category as similarly prepared nuts, in SCTG 07232, "Processed or prepared nuts, peanuts, or seeds, except shelled and purées and pastes, but including roasted nuts, peanut butter, and mixtures of processed nuts".
4. Seeds for sowing are classified in several areas in SCTG. Cereal grain seeds are classified in 02, "Cereal grains"; leguminous vegetable seeds are classified in 03221, "Leguminous vegetables such as peas and beans, and seeds"; soya bean seeds are classified in 034, "Soya beans"; seeds for other oil seeds are classified in 035, "Oil seeds and nuts, except olives and soya beans"; seeds for spices are classified in 07303, "Spices including unprocessed"; and miscellaneous seeds are classified in 03602, "Seeds for sowing n.e.c., including sugar-beet, grass and other forage, tobacco, ornamental flowers, trees, vetches, lupines, and vegetables except seed vegetables".
5. Products of animal origin are classified in several areas in SCTG. Meat and edible meat offal is classified in 05, "Meat, fish, seafood and preparations"; dairy products are classified in 071, "Dairy products except chocolate milk, eggnog, and food preparations of milk"; animal fats and oils are classified in 074, "Animal or vegetable fats and oil and their cleavage products, prepared edible fats, animal or vegetable waxes, and flours and meal of oil seeds"; and miscellaneous products of animal origin are classified in 041, "Cereal straw or husks, forage products, residues and waste from the food industries used in animal feeding, and eggs and other products of animal origin n.e.c.".
6. SCTG 062, "Malt, starches, inulin, wheat gluten, and milled or otherwise worked grains except wheat flour, groats, and meal" also includes non-grain products such as potato flakes and flour and pea flour.
7. SCTG 0724, "Juices except those fortified with vitamins or minerals, but including mixtures" includes neither nectars nor fortified juices, which are classified in 07899, "Other including ice, nectars, chocolate partially skimmed milk, strawberry-flavoured milk, eggnog, non-alcoholic beer or wine, and juice fortified with vitamins or minerals, not concentrated".
8. SCTG 076, "Confectionery, cocoa, and cocoa preparations" does not include sugarless sweets such as sugarless gum, which are classified in 07799, "Other including protein concentrates, vegetable preparations for flavouring, jelly powders, sugarless gum, milk or cream substitutes, canned mincemeat, cheese fondue, concentrated juice fortified with vitamins or minerals, tofu, and vinegar".
9. Ice, classified in 07899, does not include dry ice (carbon dioxide), which is classified in 20241, "carbon dioxide".
10. SCTG 1002, "Monumental or building stone except calcareous and dolomite" also includes slate.
11. Non-metallic minerals are classified in several areas in SCTG. Monumental or building stone is classified in 10; natural sands are classified in 11; gravel and crushed stone are classified in 12; fertilizer minerals such as potassium chloride, and carnallite, sylvite, and other crude natural potassium salts are classified in 22, "Fertilizers and fertilizer materials"; and miscellaneous non-metallic minerals are classified in 13, "Non-metallic-minerals n.e.c.".
12. SCTG 199, "Other products of petroleum refining and coal products" also include some unrefined bituminous minerals such as natural asphalt, tar sands, and asphaltites and asphaltic rocks.
13. SCTG 21, "Pharmaceutical products" does not include foods or beverages such as dietetic, diabetic, or fortified foods, which are classified in 07, "Prepared foodstuffs n.e.c. and fats and oils"; aqueous solutions of essential oils and toilet preparations, which are classified in 232, "Essential oils and resinoids, and perfumery, cosmetics, or toilet preparations"; soaps and cleaning preparations, which are classified in 233, "Soap, organic surface-active agents, cleaning preparations, polishes and creams, and scouring preparations"; inputs to the manufacture of pharmaceutical products, which are classified in 20503, "Sulphonamides, provitamins and vitamins, hormones, glycosides or vegetable alkaloids and their derivatives, antibiotics, and chemically pure sugars n.e.c. such as galactose, sorbose, xylose, trehalose, and raffinose"; or plasters for use in dentistry, which are classified in 31939, "Other articles of plaster or of composites based on plaster including models and casts used in the manufacture of dental prostheses, and plaster and putty including for making metal-casting moulds".
14. SCTG 22, "Fertilizers and fertilizer materials" includes chemicals used as or in fertilizers, such as nitric acid, phosphoric acid, and ammonia, even if they are to be used for non-fertilizer purposes.
15. SCTG 291, "Printed books, brochures, leaflets, and similar printed products" does not include catalogues, which are classified in SCTG 293, "Advertising materials, commercial or trade catalogues, and similar printed products", stationery books such as exercise books and accounting journals, atlases, or music books, which are classified in 299, "Other printed products".
16. SCTG 302, "Textile clothing and accessories, and headgear except safety" does not include leather or fur garments, which are classified in 305, "Leather and articles, luggage and related products, and dressed furskins and articles"; or sport equipment, which are classified in 402, "Toys, games, and sporting equipment"; but it does include artificial fur and artificial leather garments, as well as plastic or rubber clothing.
17. Foil is deemed to be a basic shape and therefore, classified in SCTG 32, "Metal in primary or semi-finished forms and in finished basic shapes". It is classified in 322, if of iron or steel; 32411, if of copper; 32423, if of aluminum; and 32499, if of other non-ferrous metals. It should be noted that for Canadian purposes only, nickel and zinc have been broken out to SCTG 32492 and 32493 respectively. For comparison purposes, Canadian data for 32492, 32493, 32499 should be compared to U.S. data for SCTG 32499.
18. Articles of precious metal include anything that contains "pure" precious metals or clad with precious metals. Articles that are only coated with precious metals are not deemed to be precious-metal articles.
19. Parts and accessories are classified with the products to which they apply, unless otherwise specified.
20. SCTG 3413, "Parts of internal-combustion piston engines" does not include fuel-injection or oil pumps, which are classified in 3431, "Pumps for liquids"; engine crank shafts and cam shafts and gear-boxes, which are classified in 3497, "Ball or roller bearings, transmission shafts and cranks, bearing housings and plain shaft bearings, gears and gearing, ball and roller screws, gear boxes and other speed changers, flywheels and pulleys, and clutches and shaft couplings"; or electrical ignition or starting equipment and spark plugs, which are classified in 35991, "Ignition or starting equipment and spark plugs used for spark-ignition or compression-ignition internal combustion engines, generators including dynamos and alternators, cutouts used with internal combustion engines, and ignition wiring sets including wire assemblies".
21. SCTG 345, "Materials-handling, excavating, boring, and related equipment" includes self-propelled construction and mining machinery.
22. SCTG 35621, "Computer software" includes instruction manuals if packaged with the software. Separately presented software and other computer manuals are classified in 291.
23. SCTG 3552, "Office equipment" does not include photocopying machines, which are classified in 3822, "Photocopying and thermocopying apparatus".
24. Military vehicles are classified according to their primary function. Those designed to transport only a few men are classified in 361, "Motor vehicles for the transport of less than 10 people except motorcycles, armoured fighting vehicles, snowmobiles, golf carts and similar vehicles, and parts"; those designed to transport many men are classified in 3632, "Vehicles for the transport of people with a seating capacity of 10 or more persons, except parts"; those designed to transport goods are classified in 362, "Motor vehicles for the transport of goods and road tractors for semi-trailers, except parts"; and those designed to fight military battles are classified in 36391, "Armoured fighting vehicles including tanks and parts".
25. Waste and scrap does not include agricultural or food waste and scrap, which is primarily classified in SCTG 041, "Cereal straw or husks, forage products, residues and waste from the food industries used in animal feeding, and eggs and other products of animal origin n.e.c.". A separate class has been created for garbage, SCTG 41901, since the metal, glass, and wood components cannot be identified as the waste categories of SCTG 41 require. In addition, these other components have some inherent value, where as the garbage does not.
26. Some most-detailed SCTG categories contain HS or SCG components that, in theory, apply to more than one SCTG category, but which, in practise have been "forced" to what was deemed to be the single-most appropriate SCTG category. As an example, see HS 0204.50, "Meat of goats [including frozen]" is forced to SCTG 05111, which is fresh meat.

Introduction

The Standard Classification of Transported Goods (SCTG) consists of a blend of transportation characteristics, commodity similarities, and industry-of-origin considerations, designed to create statistically significant categories. It is a structured list that is defined at its less-detailed levels according to the Harmonized Commodity Description and Coding System (HS), and at more-detailed levels, according to patterns of industrial activity. Other factors in the definition of categories were transportation considerations such as volume, revenue, value, origin, and destination.

SCTG is a Canada-U.S. initiative, designed to provide categories for the 1997 U.S. Commodity Flow Survey (CFS) and to improve the integration of Canadian transportation data, particularly for marine, truck, and rail. The classification is also designed to permit comparison of Canadian and U.S. transportation data. In addition, because of its HS basis, SCTG can be used for other international comparisons. SCTG is an important development in the creation of an integrated system of classification that is used for economic analysis, covering production, shipments, and international trade.

Currently, Canadian transportation data are compiled according to three different classifications. The Standard Commodity Classification (SCC), which is the former Statistics Canada commodity standard, continues to be used for rail and truck data, whereas marine data for several years have been based on the Standard Classification of Goods (the SCG, which is Canada's extension of the HS). In addition, rail and truck data are not grouped in the same way, because truck data are based directly on the SCC, whereas rail data are obtained by converting to the SCC the Standard Transportation Commodity Code (STCC) of the Association of American Railroads (AAR). Truck data and most marine data are collected by Statistics Canada according to the detail provided on shipping documents and grouped into a few hundred categories. In contrast, Statistics Canada receives only aggregated rail data.

The U.S. used the STCC for the collection and publication of 1993 CFS data, but it was inadequate, because, among other weaknesses, STCC is primarily a rail-carrier-based classification. The CFS, however, is a shipper survey that collects information about commodities shipped by all modes, as well as intermodal movements. The SCTG has been designed to provide commodity groupings that better reflect goods transported by all modes.

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Classification Structure and Data Significance

The structure of the SCTG is hierarchical, consisting of four levels that contain groupings based on HS or SCG "building blocks". These groupings are designed to create statistically significant transportation categories. The SCTG follows the classification principles that each level covers the universe of transported goods, and that each category in each level is mutually exclusive. These levels range from a minimum of 42 categories to a maximum of 512 categories.

The structure of the SCTG is hierarchical, consisting of four levels that contain groupings based on HS or SCG building blocks.

Level of Hierarchy	Number of Categories
First (2-digits)	42
Second (3-digits)	137
Third (4-digits)	291
Fourth (5-digits)	512

The first, or two-digit, level consists of 42 HS-based categories, and is designed to provide analytically-useful commodity groupings for those users who are interested in an overview of groupings of transported goods. Where possible, these categories consist of industry-of-origin groupings within HS definitions.

The second, or three-digit, level consists of 137 HS-based categories. At this level, the categories consist of goods for which very significant product movements are expected to be recorded in both Canada and the U.S., thus providing the best basis for Canada-U.S. comparisons. There are two exceptions to the use of HS categories at the three-digit, or international, level. The first exception relates to non-food waste products (SCTG 41). In most cases, the HS identifies such waste, but where it does not, SCG detail was used to group these products. The other exception is for refined petroleum and coal products (SCTGs 17-19), which are defined according to SCG details in order to compensate for the lack of international agreement about useful sub-headings of HS 27.10.

The third, or four-digit, level consists of 291 HS- or SCG-based categories. This level of the SCTG is designed to create categories that reflect industry patterns and transportation characteristics that are often not provided for in HS categories. Data-wise, these categories are more important than those of the most-detailed level of the SCTG, and often consist of portions of HS categories as defined by SCG detail. It is likely that Canada will only use a selection of four-digit SCTG categories, because of confidentiality, insignificant data, or data-reliability issues.

The fourth, or five-digit, level consists of 512 HS- or SCG-based categories. This level, which often consists of SCG detail, is the collection level for the CFS, with each category designed to capture significant data that reflects industry patterns and transportation characteristics. For multimodal Canadian data, only some of the five-digit categories will be used, because many of these categories will yield only insignificant data. For data relating to single modes, however, more of the five-digit categories will be useful. In Canada, this level is not a collection level, but the first possible level of aggregation of the micro detail obtained from shipping documents for marine and truck transport. For rail data, the aim will be to continue to receive data obtained from the detailed STCC categories, but aggregated according to the SCTG. The richness of detail at this five-digit level is sufficient to accommodate those situations where a Canadian product is relatively more important to Canada than it is to the U.S., particularly where it is difficult to track shipments from one country to the other.

The SCTG is defined by HS or SCG codes only at the three-, four-, and five-digit levels, for presentation purposes. Many of the 42 categories at the two-digit analytical level would be defined by only one or a few codes. Others, however, would require extensive lists of codes, which are not as useful in defining the contents of these less-detailed categories as they are for the more-detailed distinctions.

Although the blend of the criteria used to create the SCTG resulted in four different levels of categories, many of the categories are identical at more than one level. One grouping--"Pharmaceutical Products" (SCTG 21)--is even identical at all four levels. In this case, four different criteria coincide at each level. The most-detailed, or collection, level corresponds to an industry-of-origin grouping, which is identical to an HS category that, in turn, is identified as an analytically useful product description.

For Canadian use only, the SCTG includes an additional category (42), which is subdivided into 4 three-digit categories that are further disaggregated into 16 categories. The first of the three-digit categories relates to mail and parcels. The contents of parcels cannot be identified, nor can the contents of mail other than items such as advertising flyers. It should be noted that, in the CFS, mailed parcels constitute one of the seven modes for which commodity information is collected. The contents of the second category, "Trailers on flat cars (TOFC), containers on flat cars (COFC), and other shipping containers, returned empty", are identified, but constitute transported goods for which there are no associated direct revenues, in that they are a cost of the provision of transportation services. The third category, which consists of unidentified freight or cargo, is associated with revenues, but the generally smaller size of the individual shipments results in their assembly with other small shipments in containers, thus forming a grouping that is impractical to identify by component. The fourth category relates to "Goods on company service". This covers significant movement of goods, which are owned by the transporting company and do not generate revenue. This might include the movement of service equipment to service rail cars in need of repair.

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Classification According to Transportation Characteristics

The combination of the HS and SCG provides many thousands of categories to use as building blocks in the development of a standard classification of transported goods. Data significance was used to select appropriate categories for the SCTG, starting with the most aggregative categories and working down to the most detailed categories, according to the criteria of significance established for each of the four levels. The creation of SCTG categories was usually done by selecting from the structure of the HS or SCG (i.e., by using HS or SCG categories), or by grouping HS or SCG categories to form more significant categories. Both the individual categories or their groupings within the structure tend to follow industry lines, because each most-detailed category of the HS generally contains only the outputs of a single industry (although there are many exceptions), and transportation of these products is based on the characteristics of these products. Sometimes, however, SCTG categories were formed from HS or SCG categories that cut across the structure of the HS, in order to group products according to their shipping characteristics. In the SCTG, for example, raw agricultural products, such as tobacco leaves and sugar beets, were grouped because they are moved in bulk by similar kinds of transportation equipment.

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Relationship to Industries-of-Origin

The more-detailed levels of the SCTG can be associated with four-digit industry classes for both the Canadian and American SICs, as well as NAICS. This is because, with the exception of residual categories, most four- and five-digit SCTG categories primarily contain the products of only one industry. This feature will facilitate comparison with industry data, as well as with other classifications based on the U.S. SIC, such as the U.S. Numerical List of Manufactured and Mineral Products (Product Codes) and the STCC.

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Relationship to Other Commodity Classifications

In Canada, detailed HS or SCG categories are used to define the inputs and outputs of goods for industries as well as for classifying imports and exports. Comparison of these categories and those of the SCTG can thus be achieved by grouping such categories into the relatively few transportation categories.

In the U.S., imports and exports are HS-based, thus they can be compared to the SCTG, by grouping these much-more-detailed commodity categories into the relatively few transportation categories. For industrial commodity data, however, the U.S. uses an SIC-based Numerical List of Manufactured and Mineral Products. This list of products can only be compared to the SCTG by grouping the product codes to their SIC level, and then grouping them to their corresponding four-or five-digit SCTG categories.

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Difficulties in Creating Data-Significant Categories

In developing the SCTG it was difficult to make reliable judgements about the significance of possible HS- or SCG-based categories, for several reasons. Firstly, the most-current U.S. CFS data (1993) were collected according to the STCC and only the most-aggregative-level data (48 categories) had been released at the time of the development of the SCTG. Secondly, these data could only be linked to HS categories through the use of a concordance developed by the AAR that links U.S. import categories to STCC, and the quality of this concordance had not been determined. Thirdly, Canada has good SCG-based transportation data, but only for marine. Rail data continue to be reported according to STCC categories, and truck data, according to a sample of commodities that are organized according to Canada's old commodity classification. Several years ago, SCG-based classifications had been developed for each of rail and trucking, but never used. At that time, related linkages were developed. These linkages were utilized to convert 1992 and 1994 data into proxy SCTG data. Finally, taking into account all of the relevant classifications involved in developing the SCTG, there was an enormous amount of detail to contend with. Despite all these challenges, the SCTG should provide much better data than is currently available.

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Difficulties in Designing SCTG

Almost always the HS "building blocks" enabled the creation of categories that are useful for the classification of transported goods, but these categories had to recognize the limitations of the HS categories, which sometimes caused problems. For one group of products, for example, a small amount of adjustment had to be made. SCTG 32 covers metal basic shapes and 33 covers articles of metal. Many of the categories of HS Chapter 81 (the less-important base metals) have been assigned to either SCTG 32 or 33 according to SCG details. Of these SCG categories, a few consist of both basic shapes and articles, but they have been assigned to either SCTG 32 or 33, based on relative importance.

"Parts" are difficult to categorize, and it is difficult to distinguish between parts and accessories. The aim in categorizing parts was to use an approach that is as useful as possible from a reporting and identification perspective. In the SCTG, parts are normally associated with the machinery, equipment, or apparatus without which these products could not operate. This association works well for those shipments of new goods, which are often accompanied by additional parts. It also seems to work well for separate shipment of replacement parts, as their identification is usually in relation to the goods of which they form a part. Parts that are associated with a wide range of machines and equipment, however, are not easy to deal with. In such cases, the HS was used as a basis to define these parts as separate pieces of equipment in their own right (e.g., all pumps are together in SCTG, including motor vehicle fuel-oil pumps). The HS was also used to define motor vehicle parts. Despite these definitions, however, it is the respondents that ultimately have to be relied on to appropriately identify parts.

The HS generally does not make a distinction between paper and paperboard. In order to obtain industry-friendly groupings of these products, however, it was necessary to make these distinctions. SCG details were utilized, as was technical information about the products.

Agricultural products was a difficult grouping to compile, because its components are drawn from several different areas of the HS.

Both chemicals and textiles are organized differently in the HS than they are in industrial classifications. For SCTG purposes, these products were re-grouped.

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Data Continuity

For users of CFS data, a concordance will be required to assist in linking the 1993 STCC-based survey results to those of the 1997 SCTG-based results. This could be done by directly comparing the two classifications, but would require many difficult-to-make decisions about the considerable number of instances where the two classifications are not compatible. It could also be done indirectly, by utilizing the AAR concordance of STCC to U.S. import tariffs, but only after the quality of this concordance has been determined. Because the AAR concordance uses the HS-extended tariff codes, it has the same basis as the SCTG categories. The immensity of this concordance, however, is a major problem, but it should be noted that its use will also be considered for data continuity purposes by Canada and for use in production of current data.

For Canadian data, the concordance that will link current data for marine transport to future SCTG-based data can utilize the fact that current data are based on the SCG. Truck data would have to be linked by a concordance that relates SCC-based truck categories to the SCTG, but it can be based on the recent work done by Transportation Division to provide proxy SCTG categories for truck data, as well as marine and rail data. This work utilized the concordances between SCC-based data for truck and rail and the SCG-based classifications for these two modes that had been prepared by Standards Division several years ago. With regard to rail data, it might be possible to link it to the SCTG by also utilizing the AAR concordance of STCC to U.S. import tariffs, rather than directly concording SCC-based rail categories to the SCTG. In any case, it will be difficult to link SCC-based rail categories because they have already been converted from STCC-based categories (in other words, a two-stage conversion of data will be required).

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Changes to the HS

As of January 1988, forty-five countries first used the HS for international trade data. Canada also introduced the HS into its manufacturing data as of that year. The U.S., however, did not start using the HS for international trade data until January 1989 and is currently working on the future introduction of the HS into its manufacturing data.

As of January 1996, about 500 changes were made to the HS. These changes include new 6-digit categories, revisions to the coverage of some 4-digit categories as well as to 6-digit categories, and a chapter change for one 4-digit group of commodities. All of the 1996 changes have been incorporated into SCTG. In comparing the revised HS to its earlier version, it should be noted that sometimes the same codes continue to be used for categories that have been revised.

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Hazardous Materials

The SCTG does not identify specific categories of products as being hazardous, nor does it include a special grouping of its categories under the title of "hazardous". This is because the HS does not include degree of hazardousness as a classification criterion. The STCC does, however, contain an additional listing of categories that are considered to be hazardous materials, and the Organization for Economic Co-operation and Development has produced a list of about 3,000 categories of hazardous products, but it is not based on the HS. There is, however, a class for hazardous chemical waste products. (See waste)

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Implementation of, and Possible Future Changes to, SCTG Categories

Once the SCTG has been used by the U.S. for the 1997 CFS, information about the usefulness of the various categories, particularly the most-detailed ones, will become available. This information could be used to make some minor changes, but major changes would have a serious impact on data continuity.

In Canada, the SCTG can be incorporated into marine transport statistics with the least impact on data continuity, because these statistics are collected according to SCG-based classifications. This incorporation will require a re-grouping of data obtained from the "library" of reported descriptions that had been coded several years ago to the most-detailed level possible of the SCG. The process of determination of significant categories will result in a unique version of SCTG for marine data (i.e., the categories of the standard will be adjusted when required to reflect only categories important to marine transport). A similar re-grouping will be required for truck data. Rail data should be changed as soon as possible from the current STCC-converted-to-SCC basis to a STCC-converted-to-SCG basis, utilizing the AAR's concordance of STCC to U.S. import categories. Once data are obtained for these three series, consideration could be given to making minor changes to the SCTG.

In Canada, the SCTG will also be used to produce multimodal statistics. The comparison of marine, truck, and rail data will be based on those SCTG categories that are common to these three modes. For analytical purposes, all of the SCTG two-digit categories should be included in this comparison. For Canada-U.S. purposes, and for purposes of international comparison, ideally data for all of the three-digit categories should also be made available. At the four- and five-digit levels, however, there will only be some SCTG categories for which multimodal data are available.

For U.S. purposes, the five-digit level was designed to be the collection level of the CFS, with the less-detailed levels available for analysis or publication. Because each level of the SCTG covers all transported goods, however, the more-aggregated levels might also be used to assist in data collection--particularly, the three-digit level, which is the universally defined HS level.

It is hoped that this classification will prove useful for a variety of transportation applications and will be adopted by those who find it useful for collection and analysis of transportation data.

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Procedures Used in SCTG Category Descriptions

In order to achieve consistency, a number of procedures were established:

1. HS terminology is used, unless it was deemed necessary to adjust it to reflect North American (Canada-U.S.) usage. SCTG categories that are defined exclusively by a single HS heading or subheading usually are identical to such headings, so long as they were written from a "stand-alone" perspective. The advantage of using HS terminology is that it is often defined or described in the HS Notes.
2. Two types of identification are used for residual categories. "Other..." is used in the title of residual categories whose content is defined by the immediately higher-level category minus specified categories. Categories beginning with "other" can be found at the 3-, 4-, or 5-digit levels and are identified by codes ending in "9" or "90". "N.e.c." is used in the title of residual categories that contain products, some of which are identified elsewhere in SCTG. Categories ending with "...n.e.c." appear only at the 2-digit level.
3. "Including... " followed by a list of examples is used extensively in the description of 5-digit categories only. The list of products following "including" are not meant to be exhaustive of the universe of the category, but to include the more important examples as well as the less-obvious ones, with the intention of providing users with an understanding of the range of products covered by the category.
4. "Except..." is used to identify those products that could be considered to be part of a particular category but that, for SCTG purposes, are not included in the category. "Except..." is used at all levels of the SCTG, but mostly at the 3-, 4-, or 5-digit levels.

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SCTG Development Team

The Team consisted of, from Statistics Canada: Keith Hannett and Andreas Trau of Standards Division, under the direction of Shaila Nijhowne, and Louis Pierre, under the direction of Michel Cloutier and Tricia Trépanier (and, earlier, David Dodds) of Transportation Division; from the U.S. Department of Transportation's Volpe Centre: Nat Bottigheimer, under the direction of Mike Rossetti; and Walter Neece, on contract to the U.S. Bureau of the Census, under the direction of Jim Aanestad.

Classification

The following table displays the Standard Classification of Transported Goods (SCTG). The first column gives the SCTG number. The following column gives its description while the last column contains the HS/SCG 1996 codes.

Standard Classification of Transported Goods (SCTG)

SCTG	Description	HS/SCG 1996
01	Live Animals and Live Fish
010	Live animals and live fish	01   0301
0100	Live animals and live fish	01   0301
01001	Bovine animals	0102
01002	Swine	0103
01003	Poultry	0105
01004	Fish including aquarium	0301
01009	Other including horses, sheep, goats, fur-bearing animals, honey bees, insect larvae, bait, pet or song birds, cats, and dogs	0101   0104   0106
02	Cereal Grains
021	Wheat	1001
0210	Wheat	1001
02100	Wheat including seed	1001
022	Corn except sweet	1005
0220	Corn except sweet	1005
02200	Corn except sweet, but including seed and corn for popping	1005
029	Other cereal grains	1002-1004   1006.10   1007   1008
0290	Other cereal grains	1002-1004   1006.10   1007   1008
02901	Rye including seed	1002
02902	Barley including seed	1003
02903	Oats including seed	1004
02904	Grain sorghum including seed	1007
02909	Other including rice in husk, buckwheat, millet, and canary seed	1006.10   1008
03	Agricultural Products Except Live Animals, Cereal Grains, and Forage Products
031	Fresh or chilled potatoes (Irish potatoes) except sweet	0701
0310	Fresh or chilled potatoes (Irish potatoes) except sweet	0701
03100	Fresh or chilled potatoes (Irish potatoes) except sweet, but including seed	0701
032	Fresh or chilled edible vegetables except potatoes (Irish potatoes), and dried vegetables	0702-0709   0712-0714
0321	Fresh or chilled vegetables except potatoes (Irish potatoes)	0702-0709   0714.10   0714.20   0714.90.21   0714.90.23   0714.90.40   0714.90.91   0714.90.93
03211	Tomatoes	0702
03212	Onions, shallots, onion sets, garlic, and leeks	0703
03213	Lettuce	0705.1
03214	Leguminous vegetables such as peas and beans	0708
03219	Other including cauliflower, broccoli, Brussels sprouts, cabbage, rappini, chicory, carrots, turnips and rutabagas for human consumption, beets, radishes, parsnips, horseradish, cucumbers, artichokes including Jerusalem, asparagus, eggplant, celery, mushrooms, truffles, peppers, spinach, rhubarb, sweet corn-on-the-cob, pumpkins, marrows, squash, cress, olives, okra, parsley, capers, fennel, chervil, tarragon, sweet marjoram, manioc (cassava), sweet potatoes, arrowroot, and sago pith	0704   0705.2   0706   0707   0709   0714.10   0714.20   0714.90.21   0714.90.23   0714.90.40   0714.90.91   0714.90.93
0322	Dried vegetables	0712   0713   0714.90.22   0714.90.30   0714.90.92
03221	Leguminous vegetables such as peas and beans, and seeds, including for fodder	0713
03229	Other including onions, mushrooms, garlic, tarragon, potatoes, and sweet corn seed	0712   0714.90.22   0714.90.30   0714.90.92
033	Fresh, chilled, or dried edible fruit and nuts	0801-0810   0813
0331	Fresh or chilled citrus fruit	0805.10.1   0805.20.1   0805.30.1   0805.40   0805.90.10
03311	Oranges	0805.10.1
03312	Grapefruit	0805.40
03319	Other including mandarins, clementines, tangerines, lemons, limes, kumquats, satsumas, tangelos, and wilkings	0805.20.1   0805.30.1   0805.90.10
0332	Fresh or chilled edible fruit except citrus	0803.00.10   0804.10.10   0804.20.10   0804.30.10   0804.40   0804.50.10   0806.10   0807-0810
03321	Bananas and plantains	0803.00.10
03322	Grapes	0806.10
03323	Melons including cantaloupes	0807.1
03324	Apples	0808.10
03329	Other including dates, figs, pineapples, avocados, mangoes, papayas, pears, quinces, apricots, cherries, peaches, nectarines, plums, sloes, strawberries, raspberries, currants, blueberries, cranberries, kiwi fruit, and rosehips	0804.10.10   0804.20.10   0804.30.10   0804.40   0804.50.10   0807.20   0808.20   0809   0810
0333	Dried fruit	0803.00.20   0804.10.20   0804.20.20   0804.30.20   0804.50.20   0805.10.20   0805.20.20   0805.30.20   0805.90.20   0806.20   0813.10   0813.20   0813.30   0813.40   0813.50.20
03331	Grapes including raisins and "currants"	0806.20
03339	Other including bananas, dates, figs, pineapples, guavas, mangoes and mangosteens, citrus fruit, apricots, prunes, apples, and mixtures of dried fruit	0803.00.20   0804.10.20   0804.20.20   0804.30.20   0804.50.20   0805.10.20   0805.20.20   0805.30.20   0805.90.20   0813.10   0813.20   0813.30   0813.40   0813.50.20
0334	Fresh or dried nuts	0801   0802   0813.50.10   0813.50.30
03341	Nuts in shell	0801.19   0801.21   0801.31   0802.11   0802.21   0802.31   0802.40.10   0802.50.10   0802.90.11   0802.90.91
03342	Shelled nuts including sliced, chopped, shredded, stoned, pulped, and peeled, but not further processed	0801.11   0801.22   0801.32   0802.12   0802.22   0802.32   0802.40.20   0802.50.20   0802.90.12   0802.90.92   0813.50.10   0813.50.30
034	Soya beans	1201
0340	Soya beans	1201
03400	Soya beans including for sowing	1201
035	Oil seeds and nuts, except olives and soya beans	1202-1207
0350	Oil seeds and nuts, except olives and soya beans	1202-1207
03501	Peanuts, not roasted, including for sowing	1202
03502	Linseed (flaxseed) including for sowing	1204
03503	Colza (rape) or canola seeds including for sowing	1205
03504	Sunflower seeds including for sowing	1206
03505	Cotton seeds including for sowing	1207.20
03506	Mustard seeds including for sowing	1207.50
03509	Other including copra and oil seeds such as palm-nut, castor, sesame, safflower, and poppy	1203   1207.10   1207.30   1207.40   1207.60   1207.9
036	Bulbs, live plants, and seeds for sowing n.e.c.	0601   0602   1209
0360	Bulbs, live plants, and seeds for sowing n.e.c.	0601   0602   1209
03601	Bulbs and roots and similar products, live trees and other plants, and mushroom spawn	0601   0602
03602	Seeds for sowing n.e.c. including sugar-beet, grass and other forage, tobacco, ornamental flowers, trees, vetches, lupines, and vegetables except seed vegetables	1209
039	Fresh-cut flowers, plants, and parts of plants, and other agricultural products except forage products and cereal straw or husks	0603.10   0604.10   0604.91   0901.11   0902.10   0902.20   1210   1211   1212.10   1212.20   1212.9   13   14   2401.10   2401.20   5201   5301.10   5302.10   5303.10   5304.10   5305.11   5305.21   5305.91
0391	Fresh-cut flowers	0603.10
03910	Fresh-cut flowers	0603.10
0392	Unmanufactured tobacco	2401.10   2401.20
03921	Tobacco, not stemmed or stripped	2401.10
03922	Stemmed or partially stemmed tobacco	2401.20
0393	Raw cotton not carded or combed	5201
03930	Raw cotton not carded or combed	5201
0399	Other	0604.10   0604.91   0901.11   0902.10   0902.20   1210   1211   1212.10   1212.20   1212.9   13   14   5301.10   5302.10   5303.10   5304.10   5305.11   5305.21   5305.91
03991	Unprocessed coffee and unfermented tea	0901.11   0902.10   0902.20
03992	Sugar beet and sugar cane	1212.91   1212.92
03999	Other including mosses and lichens, fresh-cut Christmas trees or foliage and other parts of plants without flowers or buds, hop cones, plants used in perfumery, pharmaceutical, insecticidal, or similar industrial or medicinal purposes such as liquorice, ginseng, and senega roots, chicory roots, locust beans and seeds, seaweed and other algae, lac, gums, resins, and other vegetable saps and extracts, cotton linters, vegetable plaiting materials, and raw vegetable-textile fibres such as flax, hemp, jute, sisal and coconut (coir)	0604.10   0604.91   1210   1211   1212.10   1212.20   1212.99   13   14   5301.10   5302.10   5303.10   5304.10   5305.11   5305.21   5305.91
04	Animal Feed and Feed Ingredients, Cereal Straw, and Eggs and Other Products of Animal Origin n.e.c.
041	Cereal straw or husks, forage products, residues and waste from the food industries used in animal feeding, and eggs and other products of animal origin n.e.c.	0407   0409   0410   05   1213   1214   1802   2301-2308   4101-4103   4301   5001   5002   5101.1   5102
0411	Cereal straw or husks and forage products	1213   1214
04110	Cereal straw or husks and forage products, including fodder carrots, turnips and rutabagas for feed, alfalfa (lucerne), hay, clover, forage kale, lupines, and vetches	1213   1214
0412	Inedible flours, meals, and pellets of meat, fish, or seafood, and greaves	2301
04120	Inedible flours, meals, and pellets of meat, fish, or seafood, and greaves	2301
0413	Bran, sharps, and other residues of cereals or leguminous plants	2302
04130	Bran, sharps, and other residues of cereals or leguminous plants	2302
0414	Oil cake and other solid residues from the manufacture of vegetable fats or oils	2304-2306
04140	Oil cake and other solid residues from the manufacture of vegetable fats or oils	2304-2306
0419	Other	0407   0409   0410   05   1802   2303   2307   2308   4101-4103   4301   5001   5002   5101.1   5102
04191	Eggs in shell	0407
04192	Raw hides and skins including furskins	4101-4103   4301
04193	Shorn or pulled greasy wool, animal hair not carded or combed, silk-worm cocoons suitable for reeling, and raw silk	5001   5002   5101.1   5102
04199	Other including products of animal origin n.e.c. such as natural honey, pigs' bristles, horsehair, sausage casings, down, degelatinized bone, shells, natural sponges, animal products used in the preparation of pharmaceuticals, bovine semen, and blood meal, and other feed ingredients such as vegetable waste, residues, or by-products such as gluten meal, dried beet-pulp, brewers' and distillers spent grains, malt sprouts, wine lees and argol, and acorns and horse-chestnuts	0409   0410   05   1802   2303   2307   2308
042	Animal feed preparations	2309
0421	Dog or cat food put up for retail sale	2309.10
04210	Dog or cat food put up for retail sale	2309.10
0429	Other including complete feeds, premixes, bird seed, fish food, and feed supplements	2309.90
04290	Other including complete feeds, premixes, bird seed, fish food, and feed supplements	2309.90
05	Meat, Fish, Seafood, and Preparations
051	Meat including poultry, except preparations	02
0511	Fresh, chilled, or frozen, except poultry	0201-0206   0208
05111	Fresh or chilled, except poultry	0201   0203.1   0204.10   0204.2   0204.50   0205   0206.10   0206.30   0206.80   0208
05112	Frozen, except poultry	0202   0203.2   0204.30   0204.4   0206.2   0206.4   0206.90
0512	Fresh, chilled, or frozen poultry	0207
05121	Fresh or chilled poultry	0207.11   0207.13   0207.24   0207.26   0207.32   0207.34   0207.35
05122	Frozen poultry	0207.12   0207.14   0207.25   0207.27   0207.33   0207.36
0513	Meat, salted, in brine, dried, or smoked, edible flours and meals, and pig and poultry fat, not rendered	0209   0210
05130	Meat, salted, in brine, dried, or smoked, including smoked hams, pork bellies, back bacon, cottage rolls, and pickled beef, edible flours and meals, and pig and poultry fat, not rendered	0209   0210
052	Fish except live, and seafood, except preparations	0302-0307
0520	Fish except live, and seafood, except preparations	0302-0307
05201	Fresh or chilled fish including fillets	0302   0304.10
05202	Frozen fish including fillets	0303   0304.20   0304.90
05203	Salted, in brine, dried, or smoked fish, and edible fish meal	0305
05204	Seafood, live, fresh, chilled, frozen, salted, in brine, or dried, and crustaceans in shell cooked by steaming or by boiling in water	0306   0307
053	Preparations, extracts, and juices of meat, fish, or seafood	1601   1602.20   1602.3   1602.4   1602.50   1602.90   1603-1605
0531	Of meat including poultry	1601   1602.20   1602.3   1602.4   1602.50   1602.90   1603.00.1
05310	Of meat including poultry	1601   1602.20   1602.3   1602.4   1602.50   1602.90   1603.00.1
0532	Of fish or seafood	1603.00.2   1604   1605
05320	Of fish or seafood	1603.00.2   1604   1605
06	Milled Grain Products and Preparations, and Bakery Products
061	Wheat flour, groats, and meal	1101   1103.11
0610	Wheat flour, groats, and meal	1101   1103.11
06100	Wheat flour, groats, and meal	1101   1103.11
062	Malt, starches, inulin, wheat gluten, and milled or otherwise worked grains except wheat flour, groats, and meal	1006.20   1006.30   1006.40   1102   1103.12-1103.14   1103.19   1103.2   11.04-11.09   3505.10
0621	Malt	1107
06210	Malt	1107
0629	Other	1006.20   1006.30   1006.40   1102   1103.12-1103.14   1103.19   1103.2   1104-1106   1108   1109   3505.10
06291	Milled rice including husked, broken, flour, groats, and meal	1006.20   1006.30   1006.40   1102.30   1103.14
06292	Corn flour, groats, and meal	1102.20   1103.13
06293	Starches and modified starches including corn, wheat, or potato starch, and dextrins	1108.1   3505.10
06299	Other including pellets of cereals, worked grains including rolled, flaked, hulled, pearled, sliced, or kibbled, cereal germ, inulin, flours, meals, or powders of vegetables, wheat gluten, and cereal flour, groats, and meal, except wheat, corn, and rice	1102.10   1102.90   1103.12   1103.19   1103.2   1104-1106   1108.20   1109
063	Food preparations of cereals, flour, starch, or milk	1901-1904
0631	Pasta including stuffed, canned, frozen, or dried, and couscous	1902
06310	Pasta including stuffed, canned, frozen, or dried, and couscous	1902
0632	Breakfast cereal foods, rice cakes, and similar prepared foods obtained by swelling or roasting of cereals or cereal products	1904.10   1904.20   1904.90.20   1904.90.30
06320	Breakfast cereal foods including corn flakes, puffed rice, partially cooked rolled oats, and instant oatmeal, rice cakes, and similar prepared foods obtained by swelling or roasting of cereals or cereal products	1904.10   1904.20   1904.90.20   1904.90.30
0639	Other	1901   1903   1904.90.1   1904.90.40   1904.90.5   1904.90.6   1904.90.9
06391	Mixes and doughs for the preparation of bakery products, including batters	1901.20
06392	Rice preparations, instant rice, and partially cooked rice	1904.90.1   1904.90.40   1904.90.9
06399	Other including baby cereal, malt extracts, powdered food-drink preparations, pudding powders, prepared puddings, chip dip, malted milk mix, ice-cream or milk shake mix, malt syrup, and tapioca	1901.10   1901.90.10   1901.90.2   1901.90.3   1903   1904.90.5   1904.90.6
064	Bakery products	1905
0641	Baked snack foods	1905.90.7   1905.90.83-1905.90.85   1905.90.91   1905.90.92
06410	Baked snack foods including pretzels, cheese sticks, and corn-based products such as tortilla or nacho chips	1905.90.7   1905.90.83-1905.90.85   1905.90.91   1905.90.92
0642	Frozen baked products	1905.30.22   1905.90.51   1905.90.52   1905.90.62   1905.90.63   1905.90.67
06420	Frozen baked products including garlic bread, bagels, muffins, doughnuts, sweet yeast goods, waffles, quiches, and pizza	1905.30.22   1905.90.51   1905.90.52   1905.90.62   1905.90.63   1905.90.67
0643	Perishable or dry baked products	1905.10   1905.20   1905.30.10   1905.30.21   1905.30.29   1905.40   1905.90.1   1905.90.20   1905.90.3   1905.90.4   1905.90.53   1905.90.61   1905.90.64-1905.90.66   1905.90.69   1905.90.82   1905.90.99
06431	Perishable baked products including fresh bread, pastries, pies, cakes, doughnuts, quiches, and pizza	1905.40   1905.90.1   1905.90.20   1905.90.3   1905.90.53   1905.90.61   1905.90.64-1905.90.66   1905.90.69
06432	Dry baked products including cookies such as sweet and gingerbread, crackers, crispbread, taco shells, and wafers such as communion wafers	1905.10   1905.20   1905.30.10   1905.30.21   1905.30.29   1905.90.4   1905.90.82   1905.90.99
07	Prepared Foodstuffs n.e.c. and Fats and Oils
071	Dairy products except chocolate milk, eggnog, and food preparations of milk	0401-0406   2105   3501.10
0711	Milk and cream	0401   0402
07111	Not concentrated nor sweetened	0401
07112	In powders, granules, or other solid forms	0402.10   0402.2
07119	Other including evaporated or condensed whole milk	0402.9
0712	Cheese and curds	0406
07120	Cheese and curds	0406
0713	Ice cream or ice milk and their novelties, water ices, and sherbets	2105
07130	Ice cream or ice milk and their novelties, water ices, and sherbets	2105
0719	Other	0403-0405   3501.10
07191	Butter and other fats and oils derived from milk	0405
07199	Other including yogurt, buttermilk, sour cream, whey, and casein	0403   0404   3501.10
072	Processed or prepared vegetables, fruit, or nuts, except dried or milled, and juices	0710   0711   0811   0812   0814   1212.30   20.01-20.04   2005.20   2005.40   2005.5   2005.60   2005.70   2005.80   2005.90   2007.9   2008   2009
0721	Frozen vegetables and vegetable preparations	0710   2004
07210	Frozen vegetables and vegetable preparations including French fries and mixtures of vegetables	0710   2004
0722	Processed or prepared vegetables except frozen, dried, or milled	0711   2001.10   2001.20   2001.90.20   2001.90.30   2001.90.90   2002   2003   2005.20   2005.40   2005.5   2005.60   2005.70   2005.80   2005.90
07221	Potato chips including from potato flour preparations	2005.20.30
07229	Other including vegetables provisionally preserved but unsuitable in that state for immediate consumption, and vegetables preserved by vinegar or acetic acid such as dill pickles, olives, or relishes	0711   2001.10   2001.20   2001.90.20   2001.90.30   2001.90.90   2002   2003   2005.20.10   2005.20.20   2005.20.90   2005.40   2005.5   2005.60   2005.70   2005.80   2005.90
0723	Processed or prepared fruit and nuts, except dried	0811   0812   0814   1212.30   2001.90.10   2007.9   2008
07231	Jams, jellies, marmalades, fruit or nut purées, and fruit or nut pastes	2007.9
07232	Processed or prepared nuts, peanuts, or seeds, except shelled and purées and pastes, but including roasted nuts, peanut butter, and mixtures of processed nuts	2008.1
07239	Other including frozen fruit, fruit provisionally preserved but unsuitable in that state for immediate consumption, fruit prepared or preserved by vinegar, acetic acid, or by canning, fruit stones and kernels, fruit peel except sugar-preserved, and parts of plants such as palm hearts	0811   0812   0814   1212.30   2001.90.10   2008.20   2008.30   2008.40   2008.50   2008.60   2008.70   2008.80   2008.9
0724	Juices except those fortified with vitamins or minerals, but including mixtures	2009
07241	Frozen	2009.11   2009.20.32   2009.20.35   2009.30.71   2009.30.74   2009.40.10   2009.60.21   2009.60.22   2009.70.1   2009.80.45   2009.90.13
07242	Not frozen	2009.19   2009.20.31   2009.20.33   2009.20.34   2009.20.36   2009.20.37   2009.20.4   2009.30.72   2009.30.73   2009.30.75   2009.30.76   2009.30.8   2009.40.2   2009.40.30   2009.50   2009.60.23-2009.60.25   2009.60.3   2009.70.2   2009.70.30   2009.70.9   2009.80.00.1   2009.80.00.2   2009.80.3   2009.80.41-2009.80.44   2009.80.46-2009.80.49   2009.90.11   2009.90.12   2009.90.14   2009.90.15   2009.90.2   2009.90.3
073	Coffee, tea, and spices except unprocessed coffee and unfermented tea	0901.12   0901.2   0901.90   0902.30   0902.40   0903-0910   2101
0730	Coffee, tea, and spices, except unprocessed coffee and unfermented tea	0901.12   0901.2   0901.90   0902.30   0902.40   09.03-09.10   2101
07301	Processed coffee including roasted beans, decaffeinated or instant coffee, and coffee substitutes such as roasted chicory	0901.12   0901.2   0901.90   2101.1   2101.30
07302	Fermented tea including instant	0902.30   0902.40   0903   2101.20
07303	Spices including unprocessed	0904-0910
074	Animal or vegetable fats and oils and their cleavage products, prepared edible fats, animal or vegetable waxes, and flours and meals of oil seeds	1208   15
0741	Animal fats and oils and their fractions, not chemically modified	1501-1506
07410	Animal fats and oils and their fractions, not chemically modified, including rendered pig or poultry fat, lard, fats and oils of fish or marine mammals, tallow, mink oil, lard stearin, oleostearin, crude wool grease, and lanolin	1501-1506
0742	Fixed vegetable fats and oils and their fractions, not chemically modified	1507-1515
07421	Soya-bean oil	1507
07422	Colza (canola) oil	1514.10.10   1514.90.1
07423	Corn oil	1515.2
07429	Other including peanut, olive, palm, sunflower-seed, safflower, cotton-seed, coconut (copra), palm kernel, mustard, linseed, castor, tung, sesame, jojoba, or wheat germ oil	1508-1513   1514.10.20   1514.90.20   1515.1   1515.30   1515.40   1515.50   1515.60   1515.90
0743	Chemically modified fats and oils, prepared edible fats, and animal or vegetable waxes	1516-1518   1520-1522
07431	Margarine except liquid	1517.10
07432	Shortening	1517.90.20
07439	Other including liquid margarine, imitation lard, blended salad oils, crude glycerol, glycerol waters and lyes, carnauba wax, beeswax, degras, and oil foots and dregs	1516   1517.90.10   1517.90.30   1517.90.40   1517.90.90   1518   1520-1522
0744	Flours and meals of oil seeds, except of mustard	1208
07440	Flours and meals of oil seeds, except of mustard	1208
075	Cane, beet, and other sugars in solid form, sugar syrups not containing added flavouring or colouring matter, and molasses	1701-1703
0750	Cane, beet, and other sugars in solid form, sugar syrups not containing added flavouring or colouring matter, and molasses	1701-1703
07501	Raw cane or beet sugar in solid form	1701.1
07502	Refined cane or beet sugar and chemically pure sucrose in solid form, including icing or cubed sugar	1701.9
07503	Glucose (corn sugar) and glucose syrup (corn syrup)	1702.30   1702.40
07509	Other including lactose, lactose syrup, maple sugar and syrup, chemically pure fructose and maltose, invert sugars, and molasses resulting from the extraction or refining of sugar	1702.1   1702.20   1702.50   1702.60   1702.90   1703
076	Confectionery, cocoa, and cocoa preparations	1704   1801   1803-1806   2006
0761	Confectionery	1704   1806.3   1806.90.1   2006
07611	Sugar confectionery not containing cocoa including sugar candy, nut pastes, butters or spreads, carob bars, and fruit, fruit peel, nuts, vegetables, or other parts of plants preserved by sugar (drained, glacé, or crystallized)	1704   2006
07612	Chocolate confectionery including bars, boxed chocolates, and chocolate-coated nuts	1806.3   1806.90.1
0762	Cocoa beans, paste, butter, and powder, and cocoa preparations	1801   1803-1805   1806.10   1806.20   1806.90.20   1806.90.30   1806.90.9
07620	Cocoa beans, paste, butter, and powder, and cocoa preparations including instant chocolate	1801   1803-1805   1806.10   1806.20   1806.90.20   1806.90.30   1806.90.9
077	Edible preparations n.e.c. and vinegar	0408   1602.10   2005.10   2007.10   2102-2104   2106   2209   3502.1
0771	Sauces, mixed condiments and seasonings, prepared mustard, and mustard flours and meals	2103
07711	Tomato sauces including ketchup and chili sauce	2103.20
07719	Other including soya sauce, mustard flours and meals, prepared mustard, mayonnaise, mixed condiments and seasonings such as garlic or celery salt, salad dressings including dried, and Bearnaise, bolognaise, mushroom, and Worcestershire sauces, including dried	2103.10   2103.30   2103.90
0772	Soups and broths and their preparations and baby or dietetic food preparations	1602.10   2005.10   2007.10   2104
07720	Soups and broths and their preparations and baby or dietetic food preparations	1602.10   2005.10   2007.10   2104
0773	Syrups and concentrates, and flavouring powders, extracts, or essences	2106.90.2-2106.90.4
07731	Syrups and concentrates used in food preparations, or in beverages such as soft drinks, lemonade, and other fruit ades	2106.90.3
07732	Flavouring powders, extracts, or essences including cocktail mixes and drink powders or crystals	2106.90.2   2106.90.4
0779	Other	0408   2102   2106.10   2106.90.01   2106.90.10   2106.90.5-2106.90.8   2106.90.91-2106.90.99   2209   3502.1
07791	Processed eggs including egg albumin	0408   3502.1
07792	Yeasts and baking powder	2102
07793	Sugar syrup with added flavour and/or colour, including table syrup	2106.90.84
07799	Other including protein concentrates, vegetable preparations for flavouring, jelly powders, sugarless gum, milk or cream substitutes, canned mincemeat, cheese fondue, concentrated juice fortified with vitamins or minerals, tofu, and vinegar	2106.10   2106.90.01   2106.90.10   2106.90.5-2106.90.7   2106.90.81-2106.90.83   2106.90.85-2106.90.89   2106.90.91-2106.90.99   2209
078	Non-alcoholic beverages n.e.c. and ice	2201   2202
0781	Sweetened or flavoured water	2202.10
07811	Carbonated soft drinks	2202.10.1
07819	Other including sweetened or flavoured mineral water, fruit drinks, punches, ades, and ready-to-serve iced tea	2202.10.9
0789	Other	2201   2202.90
07891	Unsweetened and unflavoured water including potable, spring, carbonated, or mineral	2201.10   2201.90.90
07899	Other including ice, nectars, chocolate partially skimmed milk, strawberry-flavoured milk, eggnog, non-alcoholic beer or wine, and juice fortified with vitamins or minerals, not concentrated	2201.90.10   2202.90
08	Alcoholic Beverages
081	Malt beer	2203
0810	Malt beer	2203
08100	Malt beer	2203
082	Wine and other fermented beverages	2204-2206
0820	Wine and other fermented beverages	2204-2206
08200	Wine and other fermented beverages including must, vermouth, cider, sake, perry, mead, and coolers	2204-2206
083	Spirituous beverages and ethyl alcohol	2207   2208
0831	Undenatured ethyl alcohol of a strength by volume of 80% vol. or higher and denatured ethyl alcohol of any strength	2207
08310	Undenatured ethyl alcohol of a strength by volume of 80% vol. or higher and denatured ethyl alcohol of any strength	2207
0832	Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol., spirits, and liqueurs and other spirituous beverages	2208
08320	Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol., spirits, and liqueurs and other spirituous beverages	2208
09	Tobacco Products
090	Tobacco products	2402   2403
0901	Cigarettes	2402.20
09010	Cigarettes	2402.20
0909	Other	2402.10   2402.90   2403
09090	Other including cigars, smoking tobacco, "reconstituted" tobacco, snuff, chewing tobacco, tobacco substitutes, and tobacco extracts and essences	2402.10   2402.90   2403
10	Monumental or Building Stone
100	Monumental or building stone except dolomite	2514-2516
1001	Calcareous monumental or building stone	2515
10010	Calcareous monumental or building stone including marble, travertine, and limestone	2515
1002	Monumental or building stone except calcareous and dolomite	2514   2516
10020	Monumental or building stone except calcareous and dolomite, but including granite, sandstone, and slate	2514   2516
11	Natural Sands
110	Natural sands except metal-bearing	2505
1101	Silica sands and quartz sands, for construction use	2505.10.9
11010	Silica sands and quartz sands, for construction use	2505.10.9
1102	Silica sands and quartz sands, for uses other than construction, and other sands	2505.10.10   2505.10.20   2505.10.30   2505.10.40   2505.10.50   2505.90
11020	Silica sands and quartz sands, for uses other than construction, and other sands, including felspathic, filter, fire, and clayey sands such as kaolinic	2505.10.10   2505.10.20   2505.10.30   2505.10.40   2505.10.50   2505.90
12	Gravel and Crushed Stone
120	Gravel and crushed stone except dolomite and slate	2509   2517.10   2517.4   2521
1201	Limestone and chalk (calcium carbonate)	2509   2517.10.42   2517.49.1   2521
12011	Limestone flux	2521.00.10
12012	Agricultural limestone	2521.00.20
12019	Other limestone including powdered, and chalk (calcium carbonate)	2509   2517.10.42   2517.49.1   2521.00.30   2521.00.90
1202	Gravel and crushed stone except dolomite, slate, and limestone	2517.10.1   2517.10.20   2517.10.3   2517.10.41   2517.10.43-2517.10.45   2517.10.49   2517.10.90   2517.41   2517.49.2   2517.49.90
12020	Gravel and crushed stone except dolomite, slate, and limestone, but including flint and roofing granules	2517.10.1   2517.10.20   2517.10.3   2517.10.41   2517.10.43-2517.10.45   2517.10.49   2517.10.90   2517.41   2517.49.2   2517.49.90
13	Non-metallic Minerals n.e.c.
131	Salt	2501
1310	Salt	2501
13101	Table salt	2501.00.20
13109	Other including rock salt, brine, and pure sodium chloride	2501.00.10   2501.00.90
132	Natural calcium phosphates, natural aluminum-calcium phosphates, and phosphatic chalk	2510
1320	Natural calcium phosphates, natural aluminum-calcium phosphates, and phosphatic chalk	2510
13200	Natural calcium phosphates, natural aluminum-calcium phosphates, and phosphatic chalk	2510
133	Dolomite	2518.10
1330	Dolomite	2518.10
13300	Dolomite including monumental or building and crushed	2518.10
139	Other non-metallic minerals	2502-2504   2506-2508   2511-2513   2519.10   2520.10   2524   2525.10   2526-2529   2530.10   2530.20   2530.40   2530.90.10   2530.90.20   2530.90.30   2530.90.50   2530.90.60   2530.90.70   2530.90.80   2530.90.90   2703
1391	Sulphur except sublimed, precipitated, and colloidal	2503
13910	Sulphur except sublimed, precipitated, and colloidal, but including from natural gas processing	2503
1392	Clays	2507   2508
13921	Kaolinic including China	2507
13929	Other including bentonite, fire-clay, andalusite, kyanite, sillimanite, mullite, chamotte, and dinas earths	2508
1399	Other	2502   2504   2506   2511-2513   2519.10   2520.10   2524   2525.10   2526-2529   2530.10   2530.20   2530.40   2530.90.10   2530.90.20   2530.90.30   2530.90.50   2530.90.60   2530.90.70   2530.90.80   2530.90.90   2703
13991	Pumice stone, emery, and natural abrasives including natural corundum and garnet	2513
13992	Gypsum and anhydrite	2520.10
13993	Asbestos	2524
13994	Leucite, nepheline, and nepheline syenite	2529.30
13999	Other including unroasted iron pyrites, natural graphite, quartz, quartzite, natural barium sulphate (barytes) and carbonate (witherite), diatomaceous earth, magnesite, mica, steatite and talc, natural cryolite or chiolite, feldspar, fluorspar, natural sodium borates, vermiculite, kieserite, natural micaceous iron oxides, jet, minerals of sodium carbonate or sulphate, natural arsenic sulphides, pyrophyllite, natural manganese oxides, earth colours, crude earths, and peat	2502   2504   2506   2511   2512   2519.10   2525.10   2526-2528   2529.10   2529.2   2530.10   2530.20   2530.40   2530.90.10   2530.90.20   2530.90.30   2530.90.50   2530.90.60   2530.90.70   2530.90.80   2530.90.90   2703
14	Metallic Ores
141	Iron ores and concentrates	2601
1410	Iron ores and concentrates	2601
14100	Iron ores and concentrates including roasted iron pyrites	2601
149	Other metallic ores and concentrates	2602-2617
1491	Copper	2603
14910	Copper	2603
1499	Other	2602   2604-2617
14991	Nickel	2604
14992	Aluminum including bauxite	2606
14993	Lead	2607
14994	Zinc	2608
14995	Uranium or thorium	2612
14996	Titanium	2614
14999	Other including manganese, cobalt, tin, chromium, tungsten, molybdenum, niobium, tantalum, vanadium, zirconium, precious metals, antimony, bismuth, mercury, and cadmium	2602   2605   2609-2611   2613   2615-2617
15	Coal
151	Non-agglomerated bituminous coal	2701.12   2701.19
1510	Non-agglomerated bituminous coal	2701.12   2701.19
15100	Non-agglomerated bituminous coal	2701.12   2701.19
159	Other coal	2701.11   2701.20   2702
1591	Non-agglomerated anthracite	2701.11
15910	Non-agglomerated anthracite	2701.11
1592	Non-agglomerated lignite except jet	2702.10
15920	Non-agglomerated lignite except jet	2702.10
1593	Agglomerated coal	2701.20   2702.20
15930	Agglomerated coal including briquettes	2701.20   2702.20
16	Crude Petroleum
160	Crude petroleum oil and oils obtained from bituminous minerals	2709
1600	Crude petroleum oil and oils obtained from bituminous minerals	2709
16000	Crude petroleum oil and oils obtained from bituminous minerals including from tar sands	2709
17	Gasoline and Aviation Turbine Fuel
171	Gasoline	2710.00.1
1710	Gasoline	2710.00.1
17100	Gasoline including aviation	2710.00.1
172	Aviation turbine fuel (types A and B)	2710.00.2
1720	Aviation turbine fuel (types A and B)	2710.00.2
17200	Aviation turbine fuel (types A and B)	2710.00.2
18	Fuel Oils
180	Fuel oils	2710.00.5   2710.00.6
1800	Fuel oils	2710.00.5   2710.00.6
18000	Fuel oils including diesel and bunker C	2710.00.5   2710.00.6
19	Products of Petroleum Refining n.e.c. and Coal Products
191	Lubricating oils and greases	2710.00.8   2710.00.92
1910	Lubricating oils and greases containing by weight 70% or more of petroleum oils or oils obtained from bituminous minerals	2710.00.8   2710.00.92
19100	Lubricating oils and greases containing by weight 70% or more of petroleum oils or oils obtained from bituminous minerals, including penetrating or cutting oil and transformer oil	2710.00.8   2710.00.92
192	Refined petroleum oils and oils obtained from bituminous minerals n.e.c.	2710.00.30   2710.00.4   2710.00.70   2710.00.91   2710.00.93-2710.00.96   2710.00.99
1920	Refined petroleum oils and oils obtained from bituminous minerals n.e.c.	2710.00.30   2710.00.4   2710.00.70   2710.00.91   2710.00.93-2710.00.96   2710.00.99
19201	Kerosene except type A jet fuel	2710.00.30
19209	Other including white oils, mixed alkylenes with a very low degree of polymerization, petroleum alkylate, petroleum bases for lubricating oils and greases, feedstocks except gases for petrochemical plants or oil refineries, and naphthas except type B aviation turbine fuel	2710.00.4   2710.00.70   2710.00.91   2710.00.93-2710.00.96   2710.00.99
193	Gaseous hydrocarbons	2711
1931	Liquefied natural gas	2711.11
19310	Liquefied natural gas	2711.11
1932	Liquefied gaseous hydrocarbons except liquefied natural gas	2711.12   2711.13   2711.14   2711.19
19321	Propane	2711.12
19322	Butane	2711.13
19329	Other including ethane, ethylene, propylene, butylene, and butadiene	2711.14   2711.19
1933	Gaseous hydrocarbons in a gaseous state	2711.2
19330	Gaseous hydrocarbons in a gaseous state including gaseous natural gas	2711.2
199	Other products of petroleum refining, and coal products	2517.30   2704-2708   2712-2715
1991	Coal coke, petroleum coke, and retort carbon	2704   2713.1
19911	Coke and semi-coke of coal, lignite, or peat, and retort carbon	2704
19912	Petroleum coke including calcined	2713.1
1992	Petroleum asphalt	2713.20
19920	Petroleum asphalt	2713.20
1993	Bituminous mixtures based on natural asphalt, natural bitumen, petroleum asphalt, mineral tar, or mineral-tar pitch, and tarred macadam	2517.30   2715
19930	Bituminous mixtures based on natural asphalt, natural bitumen, petroleum asphalt, mineral tar, or mineral-tar pitch, and tarred macadam	2517.30   2715
1999	Other	2705-2708   2712   2713.90   2714
19990	Other including coal, water, producer, or similar gases except petroleum gases and other gaseous hydrocarbons, tar distilled from coal, lignite, or peat, other mineral tars such as reconstituted tar, oils and other products of the distillation of high-temperature coal tar and similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents such as benzole, toluole, xylole, naphthalene, naphtha of coal-tar origin, petroleum solvents, phenols, and creosote oils, pitch and pitch coke, petroleum jelly, mineral waxes and similar products, residues of petroleum oils or of oils obtained from bituminous minerals except petroleum coke and bitumen, natural bitumen or asphalt, bituminous or oil shale and tar sands, and asphaltites and asphaltic rocks such as gilsonite	2705-2708   2712   2713.90   2714
20	Basic Chemicals
201	Sodium hydroxide (caustic soda) and potassium hydroxide (caustic potash)	2815.1   2815.20
2010	Sodium hydroxide (caustic soda) and potassium hydroxide (caustic potash)	2815.1   2815.20
20101	Sodium hydroxide (caustic soda)	2815.1
20102	Potassium hydroxide (caustic potash)	2815.20
202	Inorganic chemicals n.e.c.	2801-2807   2809.10   2810-2813   2815.30   2816-2851   3206
2021	Sublimed, precipitated, or colloidal sulphur	2802
20210	Sublimed, precipitated, or colloidal sulphur	2802
2022	Inorganic acids except nitric and phosphoric	2806   2807   2810   2811.1
20221	Hydrogen chloride (hydrochloric acid)	2806.10
20222	Sulphuric acid and oleum	2807
20229	Other including chlorosulphuric, boric, hydrofluoric, fluorosilicic, or sulphamic acids, oxides of boron, and hydrogen sulphide	2806.20   2810   2811.1
2023	Aluminum oxide and aluminum hydroxide	2818
20231	Artificial corundum	2818.10
20232	Aluminum oxide and hydroxide, except artificial corundum	2818.20   2818.30
2024	Industrial gases	2804.10   2804.2   2804.30   2804.40   2811.21
20241	Carbon dioxide	2811.21
20242	Hydrogen, nitrogen, oxygen, and rare gases such as argon and helium	2804.10   2804.2   2804.30   2804.40
2025	Sodium or potassium compounds n.e.c.	2815.30   2826.11.20   2826.19.10   2826.20   2826.30   2827.51   2828.90.10   2828.90.20   2829.11   2829.19.10   2830.10   2831.10   2832.10   2832.20.10   2832.30.10   2833.1   2833.40.20   2833.40.30   2834.10.10   2834.21   2835.22-2835.24   2835.31   2835.39.1   2836.20   2836.30   2836.40   2837.11   2837.19.20   2839.1   2839.20   2840.1   2840.30.10   2841.10.10   2841.30   2841.40   2841.61   2841.90.10   2841.90.20   2842.90.60   2842.90.80   2850.00.60
20251	Sodium sulphates	2833.1
20252	Disodium carbonate, sodium hydrogen carbonate (sodium bicarbonate), and potassium carbonates	2836.20   2836.30   2836.40
20259	Other including sodium or potassium peroxides, fluorides and other fluorine salts, bromides, chlorites, chlorates, sulphites, nitrites, nitrates, phosphates, cyanides, silicates, aluminates, selenites, and azides	2815.30   2826.11.20   2826.19.10   2826.20   2826.30   2827.51   2828.90.10   2828.90.20   2829.11   2829.19.10   2830.10   2831.10   2832.10   2832.20.10   2832.30.10   2833.40.20   2833.40.30   2834.10.10   2834.21   2835.22-2835.24   2835.31   2835.39.1   2837.11   2837.19.20   2839.1   2839.20   2840.1   2840.30.10   2841.10.10   2841.30   2841.40   2841.61   2841.90.10   2841.90.20   2842.90.60   2842.90.80   2850.00.60
2026	Metal compounds n.e.c.	2816   2817   2819-2824   2825.20   2825.30   2825.40   2825.50   2825.60   2825.70   2825.80   2825.90   2826.12   2826.90.10   2827.20   2827.3   2827.4   2828.10   2828.90.30   2830.20   2830.30   2833.2   2833.30   2834.22   2834.29.10   2834.29.20   2835.25   2835.26.10   2835.26.20   2836.50   2836.60   2836.70   2836.9   2837.19.10   2837.19.30   2837.19.40   2839.90   2841.10.20   2841.10.90   2841.20   2841.50   2841.69   2841.70   2841.80   2841.90.90   2842.90.20   2842.90.50   2842.90.70   2843   2848   2849   3206
20261	Titanium oxides, pigments, and preparations	2823   3206.1
20262	Inorganic pigments and preparations and inorganic products used as luminophores	3206.20   3206.30   3206.4   3206.50
20263	Calcium carbide	2849.10
20264	Silicon or tungsten carbides	2849.20   2849.90.10
20269	Other including hydroxides, peroxides, oxides, nitrates, chlorides, chloride oxides, chloride peroxides, fluorides, sulphates, sulphides, carbonates, silicates, phosphates, cyanides, aluminates, chromates, or phosphides of aluminum, barium, calcium, chromium, cobalt, copper, iron, lead, nickel, strontium, zinc, or magnesium, except magnesium oxides	28.16   28.17   28.19-28.22   2824   2825.20   2825.30   2825.40   2825.50   2825.60   2825.70   2825.80   2825.90   2826.12   2826.90.10   2827.20   2827.3   2827.4   2828.10   2828.90.30   2830.20   2830.30   2833.2   2833.30   2834.22   2834.29.10   2834.29.20   2835.25   2835.26.10   2835.26.20   2836.50   2836.60   2836.70   2836.9   2837.19.10   2837.19.30   2837.19.40   2839.90   2841.10.20   2841.10.90   2841.20   2841.50   2841.69   2841.70   2841.80   2841.90.90   2842.90.20   2842.90.50   2842.90.70   2843   2848   2849.90.90
2029	Other	2801   2803   2804.50   2804.6   2804.70   2804.80   2804.90   2805   2809.10   2811.22   2811.23   2811.29   2812   2813   2825.10   2826.11.10   2826.11.90   2826.19.90   2826.90.20   2826.90.90   2827.10   2827.59   2827.60   2828.90.90   2829.19.90   2829.90   2830.90   2831.90   2832.20.90   2832.30.20   2832.30.90   2833.40.10   2833.40.90   2834.10.90   2834.29.90   2835.10   2835.26.90   2835.29   2835.39.90   2836.10   2837.19.90   2837.20   2838   2840.20   2840.30.90   2842.10   2842.90.90   2844-2847   2850.00.10   2850.00.2   2850.00.40   2850.00.90   2851
20291	Chlorine	2801.10
20292	Carbon black	2803
20293	Alkali or alkaline-earth metals, rare-earth metals, scandium, yttrium, and mercury	2805
20299	Other including iodine, fluorine, bromine, boron, tellurium, silicon, phosphorous, arsenic, selenium, diphosphorous pentaoxide, silicon or sulphur dioxide, arsenic trioxide, halide and halide oxides of non-metals, carbon disulphides, hydrazine, hydroxylamine, ammonium bifluoride, fluorosilicates, ammonium chloride, bromide oxide, ammonium bromide, perchlorates, ammonium thiosulphate, peroxysulphates, ammonium persulphate, phosphinates, triammonium phosphates, ammonium bicarbonates, fulminates, cyanates, peroxychromates, complex silicates, heavy water (deuterium oxide), hydrogen peroxide, hydrides, nitrides, silicides, radioactive chemical elements and their isotopes and compounds such as uranium, cobalt 60, or tritium, and compounds of rare-earth metals, yttrium, or scandium	2801.20   2801.30   2804.50   2804.6   2804.70   2804.80   2804.90   2809.10   2811.22   2811.23   2811.29   2812   2813   2825.10   2826.11.10   2826.11.90   2826.19.90   2826.90.20   2826.90.90   2827.10   2827.59   2827.60   2828.90.90   2829.19.90   2829.90   2830.90   2831.90   2832.20.90   2832.30.20   2832.30.90   2833.40.10   2833.40.90   2834.10.90   2834.29.90   2835.10   2835.26.90   2835.29   2835.39.90   2836.10   2837.19.90   2837.20   2838   2840.20   2840.30.90   2842.10   2842.90.90   2844-2847   2850.00.10   2850.00.2   2850.00.40   2850.00.90   2851
203	Cyclic hydrocarbons	2902
2030	Cyclic hydrocarbons	2902
20300	Cyclic hydrocarbons including benzene, toluene, xylene, styrene, cyclanes, cyclenes, cycloterpenes, ethylbenzene, cumene, vinyltoluene, and naphthalene	2902
204	Phenols, phenol-alcohols, aldehydes, cyclic polymers of aldehydes, paraformaldehyde, ketones, quinones, organic acids, and acyclic alcohols	2905.1-2905.4   2907   2912   2914.1   2914.2   2914.3   2914.40   2914.50   2914.6   2915-2918
2041	Acyclic alcohols	2905.1-2905.4
20410	Acyclic alcohols	2905.1-2905.4
2042	Phenols, phenol-alcohols, aldehydes, cyclic polymers of aldehydes, paraformaldehyde, ketones, and quinones	2907   2912   2914.1-2914.3   2914.40   2914.50   2914.6
20420	Phenols, phenol-alcohols, aldehydes, cyclic polymers of aldehydes, paraformaldehyde, ketones, and quinones	2907   2912   2914.1-2914.3   2914.40   2914.50   2914.6
2043	Organic acids	2915-2918
20430	Organic acids, their anhydrides, halides, peroxides, and peroxyacids, and their halogenated, sulphonated, nitrated, or nitrosated derivatives	2915-2918
205	Organic chemicals n.e.c.	2901   2903   2904   2905.50   2906   2908-2911   2913   2914.70   2919-2942   3202   3204   3205   3823.70
2050	Organic chemicals n.e.c.	2901   2903   2904   2905.50   2906   2908-2911   2913   2914.70   2919-2942   3202   3204   3205   3823.70
20501	Acyclic hydrocarbons except methane and propane	2901
20502	Halogenated derivatives of hydrocarbons	2903
20503	Sulphonamides, provitamins and vitamins, hormones, glycosides or vegetable alkaloids and their derivatives, antibiotics, and chemically pure sugars n.e.c. such as galactose, sorbose, xylose, trehalose, and raffinose	2935-2941
20504	Organic dyes, pigments, lakes, and toners	3204   3205
20509	Other including sulphonated, nitrated, or nitrosated derivatives of hydrocarbons, halogenated, sulphonated, nitrated, or nitrosated derivatives of acyclic alcohols, phenols, phenol-alcohols, aldehydes, cyclic polymers of aldehydes, paraformaldehyde, ketones, or quinones, esters of inorganic acids and their salts and their halogenated, sulphonated, nitrated, or nitrosated derivatives, nitrogen-function compounds, organo-inorganic compounds, heterocyclic compounds with oxygen or nitrogen hetero-atom(s) only, nucleic acids and their salts, inorganic and synthetic organic tanning substances, tanning preparations, enzymatic preparations for pre-tanning, and industrial fatty alcohols	2904   2905.50   2906   2908-2911   2913   2914.70   2919-2934   2942   3202   3823.70
21	Pharmaceutical Products
210	Pharmaceutical products	30
2100	Pharmaceutical products	30
21000	Pharmaceutical products including dried glands and other organs for organo-therapeutic uses, heparin, blood, antisera, vaccines, toxins, cultures of micro-organisms except yeast, medicaments for therapeutic or prophylactic uses such as those containing antibiotics, hormones, alkaloids, or vitamins, mixtures of amino acids, glucose and other solutions for injection, analgesics, antihistaminic agents, diuretics, cough and cold preparations, dermatological preparations ophthalmic preparations and anesthetics for veterinary use, sterile surgical catgut, blood-grouping reagents, opacifying preparations for X-ray examinations, diagnostic reagents designed to be administered to the patient, dental cements and other dental fillings, bone reconstruction cements, first-aid boxes and kits, wadding, gauze, bandages, and similar articles impregnated or coated with pharmaceutical substances, and chemical contraceptive preparations based on hormones or spermicides	30
22	Fertilizers and Fertilizer Materials
220	Fertilizers and fertilizer materials	2808   2809.20   2814   31
2201	Animal or vegetable fertilizers and fertilizers produced by the mixing or chemical treatment of animal or vegetable products	3101
22010	Animal or vegetable fertilizers and fertilizers produced by the mixing or chemical treatment of animal or vegetable products, including bone meal, guano, and manure	3101
2202	Nitrogenous mineral or chemical fertilizers	2808   2814   3102
22020	Nitrogenous mineral or chemical fertilizers including nitric acid, sulphonitric acids, and ammonia	2808   2814   3102
2203	Phosphatic mineral or chemical fertilizers	2809.20   3103
22031	Phosphatic slag (basic slag or Thomas slag)	3103.20
22039	Other phosphatic mineral or chemical fertilizers including superphosphates and phosphoric acid	2809.20   3103.10   3103.90
2204	Potassic mineral or chemical fertilizers	3104
22041	Potassium chloride (potash) including standard, coarse, granular, fine, or soluble grades	3104.20
22049	Other including potassium salts such as carnallite and sylvite, potassium sulphate, and magnesium potassium sulphate	3104.10   3104.30   3104.90
2209	Other	3105
22090	Other including mineral or chemical fertilizers containing two or three of the fertilizing elements of nitrogen, phosphorus, or potassium, fertilizers of all types in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, and di-or mono-ammonium phosphate	3105
23	Chemical Products and Preparations n.e.c.
231	Paints and varnishes, tanning or dyeing extracts, tannins and their derivatives, dyes, putty and other mastics, inks, and colouring matter except pigments and synthetic organic dyes, lakes, and toners	3201   3203   3207-3215   3814
2311	Paints and varnishes	3208-3210
23110	Paints and varnishes including enamels, lacquers, distempers, and prepared water pigments for finishing leather	3208-3210
2312	Vegetable tanning or dyeing extracts and colouring matter, tannins and their derivatives, putty and other mastics, animal colouring matter, powdered glass, household dyes, specialty preparations for paint, glass, and similar bases, and inks	3201   3203   3207   3211-3215   3814
23121	Vegetable tanning or dyeing extracts and colouring matter, tannins and their derivatives, putty and other mastics, animal colouring matter, powdered glass, household dyes, and specialty preparations for paint, glass, and similar bases	3201   3203   3207   3211-3214   3814
23122	Inks	3215
232	Essential oils and resinoids, and perfumery, cosmetic, or toilet preparations	33
2320	Essential oils and resinoids, and perfumery, cosmetic, or toilet preparations	33
23201	Essential oils, resinoids, extracted oleoresins, concentrates of essential oils, terpenic by-products, aqueous distillates and aqueous solutions of essential oils, mixtures of odoriferous substances used as raw materials, and preparations based on odoriferous substances used in the manufacture of beverages	3301   3302
23202	Perfumery, cosmetic, or toilet preparations, including sunscreen, suntan, manicure, pedicure, hair, and oral hygiene or dental hygiene preparations, denture fixative pastes and powders, shaving or bath preparations, personal deodorants, contact lens solutions, animal shampoos, and preparations for perfuming or deodorizing rooms such as incense	3303-3307
233	Soap, organic surface-active agents, cleaning preparations, polishes and creams, and scouring preparations	3401   3402   3405
2330	Soap, organic surface-active agents, cleaning preparations, polishes and creams, and scouring preparations	3401   3402   3405
23300	Soap, organic surface-active agents, cleaning preparations, polishes and creams, and scouring preparations, including window-cleaning preparations, dishwashing or laundry detergents, oven-cleaning preparations, and toilet-bowl, drainpipe, and rug- and carpet-cleaning preparations	3401   3402   3405
234	Photographic film, plates, paper, paperboard, or textiles, and chemical preparations for photographic use	37
2340	Photographic film, plates, paper, paperboard, or textiles, and chemical preparations for photographic use	37
23400	Photographic including cinematographic film, and photographic plates, paper, paperboard, or textiles including exposed only or exposed and developed, such as feature films, and chemical preparations for photographic use	37
235	Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products, plant-growth regulators, disinfectants, and similar products, in packages for retail sale or as preparations or articles	3808
2350	Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products, plant-growth regulators, disinfectants, and similar products, in packages for retail sale or as preparations or articles	3808
23500	Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products, plant-growth regulators, disinfectants, and similar products, including fly-papers and chlorine prepared for swimming pools, in packages for retail sale or as preparations or articles	3808
239	Other chemical products and preparations	3403   3404   3407   3501.90   3502.20   3502.90   3503   3504   3505.20   3506   3507   36   3802-3807   3809-3813   3815   3817   3819-3822   3823.1   3824.10   3824.20   3824.30   3824.40   3824.60   3824.7   3824.90
2390	Other chemical products and preparations	3403   3404   3407   3501.90   3502.20   3502.90   3503   3504   3505.20   3506   3507   36   3802-3807   3809-3813   3815   3817   3819-3822   3823.1   3824.10   3824.20   3824.30   3824.40   3824.60   3824.7   3824.90
23901	Glues and prepared glues including casein glues and glues based on dextrin, starches, bones, hides, fish, rubber, or plastics	3501.90.20   3503.00.3   3505.20   3506
23902	Prepared explosives, pyrotechnic products, matches, pyrophoric alloys, and combustible preparations n.e.c. including lighter fluid in small containers, resin torches, hexamine solid fuel, and meta fuel	36
23903	Activated carbon, activated natural mineral products, and animal black including spent	3802
23904	Anti-knock preparations, oxidation or gum inhibitors, viscosity improvers, anti-corrosive preparations, and other prepared additives for mineral oils such as gasoline or for other liquids used for the same purposes as mineral oils, hydraulic brake fluids and other prepared liquids for hydraulic transmission except those containing more than 70% of petroleum oils or oils obtained from bituminous minerals, anti-freezing preparations, and prepared de-icing fluids	3811   3819   3820
23905	Industrial monocarboxylic fatty acids and acid oils from refining	3823.1
23906	Water-treatment preparations including anti-scaling compounds, flocculating agents, and water-softening compounds	3824.90.4
23909	Other including lubricating preparations and preparations used for oil or grease treatment of materials except preparations containing as basic constituents 70% or more by weight of petroleum oils or of oils obtained from bituminous minerals, including cutting oil and bolt- or nut-release preparations, waxes including dental waxes, modelling pastes, dental preparations with a basis of plaster, caseinates, albumins and albuminates except egg albumin, gelatin, peptones, enzymes, tall oil, residual lyes from the manufacture of wood pulp including lignin sulphonates, gum, wood, or sulphate turpentine and other terpenic oils produced by the distillation or other treatment of coniferous woods, crude dipentene, sulphite turpentine and other crude para-cymene, pine oil containing alpha-terpineol as the main constituents, rosin and resin acids and their derivatives, rosin spirit and rosin oils, run gums, wood tars, wood tar oils, wood creosote, wood naphtha, vegetable pitch, brewers' pitch and similar preparations based on rosin, on resin acids, or on vegetable pitch, finishing agents, dye carriers to accelerate the dyeing or fixing of dye-stuffs and other products and preparations used in the textile, paper, leather, or like industries, pickling preparations for metal surfaces, fluxes and other auxiliary preparations for soldering, brazing, or welding, soldering, brazing, or welding powders and pastes consisting of metal and other materials, preparations used as cores or coatings for welding electrodes or rods, prepared rubber accelerators, compound plasticizers for rubber or plastics, anti-oxidizing preparations and other compound stabilizers for rubber or plastics, preparations and charges for fire-extinguishers, charged fire-extinguishing grenades, prepared paint or varnish removers, reaction initiators or accelerators, catalytic preparations, mixed alkylbenzenes and alkylnaphthalenes, prepared cultured media for development of micro-organisms, prepared binders for foundry moulds or cores, naphthenic acids, prepared additives for cements, emulsifiers, paint preservatives, compounding agents for rubber or plastics, radiator additives, electroplating solutions, drilling mud additives, molecular sieves, odoriferous preparations used as leak detectors, scented animal litter, and battery acid	3403   3404   3407   3501.90.10   3502.20   3502.90   3503.00.1   3503.00.2   3503.00.90   3504   3507   3803-3807   3809   3810   3812   3813   3815   3817   3821   3822   3824.10   3824.20   3824.30   3824.40   3824.60   3824.7   3824.90.01-3824.90.05   3824.90.1-3824.90.3   3824.90.5   3824.90.6   3824.90.81-3824.90.87   3824.90.91-3824.90.96   3824.90.98   3824.90.99
24	Plastics and Rubber
241	Plastics in primary forms, rubber in primary forms or sheets, and unvulcanized compounded rubber	3901-3914   4001-4003   4005
2410	Plastics in primary forms, rubber in primary forms or sheets, and unvulcanized compounded rubber	3901-3914   4001-4003   4005
24101	Plastics in the primary forms of liquids and pastes, dispersions and solutions, blocks of irregular shape, lumps, powders, granules, flakes, and similar bulk forms, including polymers of ethylene, propylene, styrene, or vinyl, and acrylic polymers, polyesters, polyamides, amino-resins, phenolic resins, polyurethanes, silicones, petroleum resins, cellulose and its chemical derivatives including non-plasticized, natural polymers, and ion exchangers based on polymers	3901-3914
24102	Natural rubber and similar natural gums, reclaimed rubber, synthetic rubber and factice derived from oils, mixtures of natural rubber, and unvulcanized compounded rubber, in primary forms or in plates, sheets, or strip	4001-4003   4005
242	Man-made fibres and plastics basic shapes and articles	3916-3926   5501-5504   8546.90   8547.20   9001.20
2421	Man-made fibres and plastics basic shapes	3916   3919-3921   5501-5504
24211	Filament tow or staple fibres, not carded or combed	5501-5504
24212	Monofilament of which any cross-sectional dimension exceeds 1 mm, rods, sticks, and profile shapes	3916
24213	Plates, sheets, film, foil, tape, strip, and other flat shapes including self-adhesive, or reinforced, laminated, supported, or similarly combined with other materials	3919-3921
2422	Articles	3917   3918   3922-3926   8546.90   8547.20   9001.20
24221	Tubes, pipes, hoses, and fittings, including joints, elbows, and flanges	3917
24222	Floor, wall, or ceiling coverings	3918
24223	Bathtubs, shower-stalls, wash-basins, toilet bowls and tanks, toilet seats and covers, and similar sanitary ware	3922
24224	Closures and articles for the conveyance or packing of goods including stoppers, lids, caps, boxes, cases, crates, trays, pails, sacks and bags, carboys, bottles, flasks, spools, bobbins, plant or food containers, and vials, and fabricated foam shapes for packing	3923
24225	Household or toilet articles including tableware, kitchenware, portable picnic-coolers, curtains, tablecloths, garment bags, bathroom accessories, flower pots, and ashtrays	3924
24229	Other including builders' ware such as tanks of a capacity exceeding 300 litres, doors, windows, Venetian blinds, electrical protective plates, gutters, and fencing, and office or school supplies, gloves, belts, rainwear, baby pants, fittings for furniture, statuettes and other ornamental articles, siding for buildings, letters and numbers, waterbed or air mattresses, inflatable wading pools, swimming pool liners, styrofoam basic shapes, trim, pails, laboratory ware, straws, electrical wiring accessories, electrical insulating material and fittings for electrical machines or equipment, and sheets and plates of polarizing material	3925   3926   8546.90   8547.20   9001.20
243	Rubber articles	4006-4017
2431	Tires and related products	4006.10   4006.90.20   4011-4013
24310	Tires and related products including inner tubes, mud or tire flaps, and "camel-back" strips for tire retreading	4006.10   4006.90.20   4011-4013
2439	Other	4006.90.30   4006.90.40   4006.90.90   4007-4010   4014-4017
24391	Tubes, pipes, and hoses, of vulcanized rubber expect hard	4009
24399	Other including rubber thread and cord, tubes and hoses of unvulcanized rubber, plates, sheets, strip, rods, and profile shapes of vulcanized rubber, conveyor or transmission belts, hygienic or pharmaceutical articles such as contraceptives and hot-water bottles, articles of apparel or clothing, floor-covering mats, erasers, gaskets and washers, inflatable air-mattresses, rubber bands, bottle stoppers, tire or tube repair material except kits, and hard rubber and articles	4006.90.30   4006.90.40   4006.90.90   4007   4008   4010   4014-4017
25	Logs and Other Wood in the Rough
250	Logs and other wood in the rough	4401.10   4403   4404
2501	Logs for pulping (pulpwood)	4403.20.3   4403.99.1
25010	Logs for pulping (pulpwood)	4403.20.3   4403.99.1
2502	Logs for lumber	4403.20.4-4403.20.7   4403.20.80   4403.20.9   4403.4   4403.91   4403.92   4403.99.6   4403.99.70   4403.99.80   4403.99.9
25020	Logs for lumber	4403.20.4-4403.20.7   4403.20.80   4403.20.9   4403.4   4403.91   4403.92   4403.99.6   4403.99.70   4403.99.80   4403.99.9
2509	Other	4401.10   4403.10   4403.20.1   4403.20.2   4403.99.50   4404
25091	Fuel wood	4401.10
25092	Other wood in the rough including poles, unpointed or unsplit piles, piling, fence posts, bolts, and squared timber, treated with paint, stains, creosote, or other preservatives	4403.10
25093	Other wood in the rough, untreated, including poles, pickets, unpointed or unsplit piles, piling, fence posts, bolts, squared timber, hoopwood, and chipwood	4403.20.1   4403.20.2   4403.99.50   4404
26	Wood Products
261	Wood chips or particles	4401.2
2610	Wood chips or particles	4401.2
26100	Wood chips or particles	4401.2
262	Lumber, wood continuously shaped along any of its edges or faces, and shingles and shakes	4407   4409   4418.50
2621	Lumber	4407
26211	Treated	4407.10.1   4407.99.10
26212	Untreated	4407.10.3-4407.10.9   4407.2   4407.91   4407.92   4407.99.30   4407.99.40   4407.99.50   4407.99.60   4407.99.90
2622	Wood continuously shaped along any of its edges or faces and shingles and shakes	4409   4418.50
26221	Wood continuously shaped along any of its edges or faces	4409
26222	Shingles and shakes	4418.50
263	Veneer sheets and sheets for plywood, particle board, fibreboard, plywood, veneered panels, and similar boards of ligneous material or laminated wood	4408   4410-4412
2631	Veneer sheets and sheets for plywood	4408
26310	Veneer sheets and sheets for plywood	4408
2632	Particle board, fibreboard, and similar board of wood or other ligneous materials	4410   4411
26320	Particle board, fibreboard, and similar board of wood or other ligneous materials	4410   4411
2633	Plywood, veneered panels, and similar laminated wood	4412
26330	Plywood, veneered panels, and similar laminated wood including doorskins	4412
264	Builders' joinery and carpentry of wood except shingles and shakes	4418.10   4418.20   4418.30   4418.40   4418.90
2640	Builders' joinery and carpentry of wood except shingles and shakes	4418.10   4418.20   4418.30   4418.40   4418.90
26401	Windows, doors, and frames and thresholds	4418.10   4418.20
26409	Other including assembled parquet panels or tiles, shuttering for concrete construction work, laminated beams and arches, cellular wood panels, shutters, porch work, mantles, and prefabricated stairs, fences, partitions, and panels for buildings	4418.30   4418.40   4418.90
269	Other wood products	4401.30.10   4402   4405   4406   4413-4417   4419-4421   45   46
2690	Other wood products	4401.30.10   4402   4405   4406   4413-4417   4419-4421   45   46
26901	Packing containers, cable drums, pallets and skids, and coopers' products	4415   4416
26909	Other wood products including firelogs of agglomerated sawdust, wood charcoal, wood wool or flour, railway ties, densified wood, wooden frames for paintings, mirrors, or similar objects, tools and their handles including for brooms, tableware and kitchenware, statuettes, jewellery cases, clothespegs, toilet seats, toothpicks, coffins, cork and articles of cork, plaiting materials including of straw or esparto, basketwork, and wickerwork	4401.30.10   4402   4405   4406   4413   4414   4417   4419-4421   45   46
27	Pulp, Newsprint, Paper, and Paperboard
271	Pulp of fibrous cellulosic materials	4701-4706
2711	Mechanical wood pulp	4701
27110	Mechanical wood pulp	4701
2712	Non-dissolving grades of soda or sulphate chemical wood pulp	4703
27120	Non-dissolving grades of soda or sulphate chemical wood pulp	4703
2719	Other	4702   4704-4706
27191	Dissolving grades of chemical wood pulp	4702
27199	Other including non-dissolving grades of sulphite chemical wood pulp, semi-chemical wood pulp, and pulp of cotton linters, rags, and of waste and scrap of paper or paperboard (recycled pulp)	4704-4706
272	Newsprint in large rolls or sheets	4801
2720	Newsprint in large rolls or sheets	4801
27200	Newsprint in large rolls or sheets	4801
273	Uncoated paper and paperboard in large rolls or sheets	4802-4805
2731	Paper	4802.10   4802.20   4802.30   4802.40   4802.51   4802.52   4802.53.11-4802.53.13   4802.53.19   4802.53.90   4802.60   4803   4804.2   4804.3   4804.41.1   4804.41.2   4804.41.30   4804.41.90   4804.42.19   4804.42.90   4804.49   4805.10   4805.30   4805.40   4805.50   4805.60.1   4805.60.20   4805.60.30   4805.60.91   4805.60.93   4805.60.99   4805.70.4   4805.70.50   4805.70.92   4805.70.99   4805.80.3   4805.80.91   4805.80.99
27311	Uncoated paper for writing, printing, or other graphic purposes, including hand-made and Bristol paper	4802.10   4802.20   4802.30   4802.40   4802.51   4802.52   4802.53.11-4802.53.13   4802.53.19   4802.53.90   4802.60
27312	Toilet or facial tissue stock, towel or napkin stock, and similar paper stock used for household or sanitary purposes including cellulose wadding and webs of cellulose fibres	4803
27319	Other including kraft, filter, or felt paper	4804.2   4804.3   4804.41.1   4804.41.2   4804.41.30   4804.41.90   4804.42.19   4804.42.90   4804.49   4805.10   4805.30   4805.40   4805.50   4805.60.1   4805.60.20   4805.60.30   4805.60.91   4805.60.93   4805.60.99   4805.70.4   4805.70.50   4805.70.92   4805.70.99   4805.80.3   4805.80.91   4805.80.99
2732	Paperboard	4802.53.14   4804.1   4804.41.40   4804.42.11   4804.42.12   4804.5   4805.2   4805.60.40   4805.60.92   4805.70.10   4805.70.20   4805.70.30   4805.70.91   4805.80.10   4805.80.20   4805.80.92
27320	Paperboard including kraftliner, paperboard for wrapping rolls of paper, solid bleached boxboard, electrical insulating pressboard, multi-ply paperboard, linerboard, and shoeboard	4802.53.14   4804.1   4804.41.40   4804.42.11   4804.42.12   4804.5   4805.2   4805.60.40   4805.60.92   4805.70.10   4805.70.20   4805.70.30   4805.70.91   4805.80.10   4805.80.20   4805.80.92
274	Coated, impregnated, treated, or worked paper and paperboard, in large rolls or sheets	4806-4811
2741	Paper	4806   4807.90   4808.20   4808.30   4808.90   4809   4810.11.11   4810.11.12   4810.11.19   4810.11.20   4810.12.1   4810.21   4810.29.10   4810.29.2   4810.31.90   4810.32.90   4810.39.90   4810.99   4811.2   4811.31.20   4811.31.90   4811.39.10   4811.39.20   4811.39.90   4811.40   4811.90
27410	Paper	4806   4807.90   4808.20   4808.30   4808.90   4809   4810.11.11   4810.11.12   4810.11.19   4810.11.20   4810.12.1   4810.21   4810.29.10   4810.29.2   4810.31.90   4810.32.90   4810.39.90   4810.99   4811.2   4811.31.20   4811.31.90   4811.39.10   4811.39.20   4811.39.90   4811.40   4811.90
2742	Paperboard	4807.10   4808.10   4810.11.13   4810.12.20   4810.29.30   4810.31.10   4810.32.1   4810.39.10   4810.91   4811.10   4811.31.1   4811.31.30   4811.39.30
27420	Paperboard	4807.10   4808.10   4810.11.13   4810.12.20   4810.29.30   4810.31.10   4810.32.1   4810.39.10   4810.91   4811.10   4811.31.1   4811.31.30   4811.39.30
28	Paper or Paperboard Articles
280	Paper or paperboard articles	4812-4819   4821.90   4822   4823
2801	Toilet paper, facial tissues, paper towels and napkins, sanitary napkins and tampons, disposable diapers, and similar household, sanitary, or hospital articles of paper pulp, paper, cellulose wadding, or webs of cellulose fibres	4818
28010	Toilet paper, facial tissues, paper towels and napkins, sanitary napkins and tampons, disposable diapers, and similar household, sanitary, or hospital articles of paper pulp, paper, cellulose wadding, or webs of cellulose fibres	4818
2802	Packing containers of paper, paperboard, cellulose wadding, or webs of cellulose fibres	4819.10   4819.20   4819.30   4819.40   4819.50
28021	Sacks and bags, including vacuum cleaner bags and special bags of glassine	4819.30   4819.40
28029	Other including cartons, boxes, and cases	4819.10   4819.20   4819.50
2809	Other	4812-4817   4819.60   4821.90   4822   4823
28091	Wallpaper and similar wall coverings	4814
28092	Envelopes, letter cards, plain postcards and correspondence cards, and boxed sets of paper stationery	4817
28099	Other including filter blocks, slabs, or plates, cigarette paper, floor coverings, carbon- and self-copy paper and other copying or transfer paper, box files, letter trays, and similar articles of paperboard used in offices, shops, or the like, unprinted labels, bobbins, spools, and similar supports, masking tape, filter paper, cards for punch card machines, writing, printing, or other graphic paper, trays, dishes, plates, cups, and the like, moulded or pressed articles of paper pulp such as egg cartons, food trays, and plates, sausage casings, insulation, gift ties, sheets for photographic albums, packing pads, photomounts, giftwrap, wrappers, loose-leaf fillers, and foolscap paper	4812   4813   4815   4816   4819.60   4821.90   4822   4823
29	Printed Products
291	Printed books, brochures, leaflets, and similar printed products	4901   4903
2910	Printed books, brochures, leaflets, and similar printed products	4901   4903
29100	Printed books, brochures, leaflets, and similar printed products	4901   4903
292	Newspapers, journals, and periodicals	4902
2921	Newspapers	4902.10   4902.90.10
29210	Newspapers	4902.10   4902.90.10
2922	Journals and periodicals	4902.90.3
29220	Journals and periodicals	4902.90.3
293	Advertising material, commercial or trade catalogues, and similar printed products	4911.10
2930	Advertising material, commercial or trade catalogues, and similar printed products	4911.10
29300	Advertising material, commercial or trade catalogues, and similar printed products, including flyers	4911.10
299	Other printed products	48.20   4821.10   49.04-49.10   4911.9   9504.40
2991	Printed or illustrated postcards, messages, or announcements, and printed cards bearing personal greetings	4909
29910	Printed or illustrated postcards, messages, or announcements, and printed cards bearing personal greetings	4909
2999	Other	4820   4821.10   4904-4908   4910   4911.9   9504.40
29991	Manifold business-forms and interleaved carbon-sets	4820.40
29999	Other including paper products that may or may not be printed such as pads, exercise books, and filing folders and covers, ledger and account books, business and accounting records, sales checkbooks, receipts books, diaries, registers, note books, scribblers, binders, albums, book or photo-album covers, printed labels, graph paper for self-recording apparatus, music printed or in manuscript form, maps and charts, atlases, original architectural-drawings and plans, hand-written text, unused postage, revenue or similar stamps of current or new issue, stamp-impressed paper, cheque forms, banknotes, stock, share, or bond certificates and similar documents of title, transfers (decalcomanias), printed calendars including calendar blocks, printed pictures, designs, and photographs, and playing or trading cards	4820.10   4820.20   4820.30   4820.50   4820.90   4821.10   4904-4908   4910   4911.9   9504.40
30	Textiles, Leather, and Articles
301	Textile fibres, yarns, and broadwoven or knitted fabrics, except coated or treated	5004-5007   5101.2   5101.30   5105-5113   5203-5212   5301.2   5301.30   5305.19   5305.29   5305.99   5306-5311   54   5506-5516   5801-5803   60
3011	Textile fibres, processed but not spun or made into yarn	5101.2   5101.30   5105   5203   5301.2   5301.30   5305.19   5305.29   5305.99   5506   5507
30110	Textile fibres, processed but not spun or made into yarn, including carded or combed fibres such as man-made staple fibres, and degreased and carbonized wool	5101.2   5101.30   5105   5203   5301.2   5301.30   5305.19   5305.29   5305.99   5506   5507
3012	Yarns and thread, except specialty yarns such as metallized or gimped	5004-5006   5106-5110   5204-5207   5306-5308   5401-5406   5508-5511
30120	Yarns and thread, except specialty yarns such as metallized or gimped	5004-5006   5106-5110   5204-5207   5306-5308   5401-5406   5508-5511
3013	Broadwoven fabrics, except made of metallized yarn	5007   5111-5113   5208-5212   5309-5311   5407   5408   5512-5516   5801-5803
30130	Broadwoven fabrics, except made of metallized yarn, but including pile, terry, and gauze	5007   5111-5113   5208-5212   5309-5311   5407   5408   5512-5516   5801-5803
3014	Knitted or crocheted fabrics	60
30140	Knitted or crocheted fabrics including pile	60
302	Textile clothing and accessories, and headgear except safety	4304   61   62   6501-6505   6506.9   6507
3020	Textile clothing and accessories, and headgear except safety	4304   61   62   6501-6505   6506.9   6507
30200	Textile clothing and accessories including clothing made of artificial fur, and headgear except safety	4304   61   62   6501-6505   6506.9   6507
303	Textiles and textile articles, n.e.c.	56   57   5804-5811   5901-5903   5905-5911   6301.20   6301.30   6301.40   6301.90   6302-6308   9404.30   9404.90
3031	Narrow-woven fabrics and related products	5604.10   5806.10   5806.20   5806.3   5807.10   5808.10   5908   6307.90.5   6307.90.6
30310	Narrow-woven fabrics and related products including textile-covered rubber thread and cord, woven pile fabric such as terry towelling and similar terry fabrics, woven ribbons, labels, badges, braids in the piece, textile wicks, and shoe laces	5604.10   5806.10   5806.20   5806.3   5807.10   5808.10   5908   6307.90.5   6307.90.6
3032	Carpets and other textile floor coverings	57
30321	Tufted	5703
30329	Other including artificial turf	5701   5702   5704   5705
3033	Household furnishings	6301.20   6301.30   6301.40   6301.90   6302-6304   9404.90
30330	Household furnishings including bed, table, toilet, or kitchen linen, curtains, quilts, comforters, bedspreads, cushions, pillows, mattress pads, and blankets except electrical	6301.20   6301.30   6301.40   6301.90   6302-6304   9404.90
3039	Other	5601-5603   5604.20   5604.90   5605-5609   5804   5805   5806.40   5807.90   5808.90   5809-5811   5901-5903   5905-5907   5909-5911   6305   6306   6307.10   6307.20   6307.90.1   6307.90.20   6307.90.30   6307.90.40   6307.90.70   6307.90.80   6307.90.9   63.08   9404.30
30391	Nonwoven and felt fabrics	5602   5603
30392	Impregnated, coated, covered, or laminated textile fabrics	5901   5903   5905-5907
30399	Other including wadding, rubber-covered thread and cord, specialty yarns such as metallized or gimped, twine, cordage, ropes, cables, netting, tulles and net fabrics, hand-woven tapestries, ornamental trimmings, woven fabrics made of metallized yarns, embroidery, quilted textile products in the piece, tire-cord fabric, textile hose piping and similar tubing, textile transmission or conveyor belts or belting, bolting cloths, press felts, sacks and bags, tarpaulins, awnings, sunblinds, sails, camping goods such as tents and sleeping bags, water bags, ground sheets, pneumatic mattresses, hammocks, sets of woven fabric and yarn for making up into textile articles, dish-cloths, life-jackets, flags, and belts for occupational use	5601   5604.20   5604.90   5605-5609   5804   5805   5806.40   5807.90   5808.90   5809-5811   5902   5909-5911   6305   6306   6307.10   6307.20   6307.90.1   6307.90.20   6307.90.30   6307.90.40   6307.90.70   6307.90.80   6307.90.9   6308   9404.30
304	Footwear	64
3040	Footwear	64
30400	Footwear	64
305	Leather and articles, luggage of related materials, and dressed furskins and articles	4104-4109   4111   4201   4202   4203.10   4203.29   4203.30   4203.40   4204-4206   4302   4303
3050	Leather and articles, luggage of related materials, and dressed furskins and articles	4104-4109   4111   4201   4202   4203.10   4203.29   4203.30   4203.40   4204-4206   4302   4303
30501	Leather including of sheep, lambs, or reptiles, chamois, patent leather, metallized leather, and composition leather, and tanned or dressed furskins	4104-4109   4111   4302
30502	Luggage, cases, and containers of leather or related materials, including wallets and handbags	4202
30503	Articles of leather or of composition leather including saddlery and harness, belting, washers, gaskets, welting for footwear, rawhide dog chews, and clothing and accessories except sport gloves, and articles of furskin including clothing and accessories and articles of sheepskin	4201   4203.10   4203.29   4203.30   4203.40   4204-4206   4303
31	Non-metallic Mineral Products
311	Hydraulic cements	2523
3110	Hydraulic cements	2523
31100	Hydraulic cements	2523
312	Ceramic products	3816   69   8546.20   8547.10
3121	Refractory cements, mortars, and concretes, and refractory non-construction ceramic products	3816   6903
31210	Refractory cements, mortars, and concretes, and refractory non-construction ceramic products, including retorts, crucibles, muffles, nozzles, plugs, supports, cupels, tubes, pipes, sheaths, and rods	3816   6903
3122	Ceramic construction products	6902   6904-6908
31221	Ceramic pipes, conduits, guttering, pipe fittings, flagstones, and paving, hearth, wall, or mosaic tiles	6906-6908
31229	Other including refractory bricks, blocks, or tiles, building bricks, flooring blocks, support or filler tiles, roofing tiles, and architectural ornaments	6902   6904   6905
3123	China, porcelain, and other ceramic household or personal articles	6911-6913
31230	China, porcelain, and other ceramic household or personal articles including tableware, kitchenware, statuettes, and wall ornaments	6911-6913
3129	Other	6901   6909   6910   6914   8546.20   8547.10
31291	Sanitary fixtures including porcelain sinks, urinals, and bathtubs	6910
31299	Other including wares for laboratory, chemical, or other technical uses, troughs and similar receptacles used in agriculture, pots and similar articles for the conveyance or packing of goods, fittings for doors or windows, and electrical insulating material and fittings for electrical machines or equipment	6901   6909   6914   8546.20   8547.10
313	Glass and glass products	7001.00.20   7002-7018   7019.1   7019.40   7019.5   7019.90   7020   8546.10   9001.10
3131	Glass in sheets or profiles	7003-7006
31310	Glass in sheets or profiles, including worked, such as float, cast, rolled, drawn, or blown	7003-7006
3132	Containers of glass used for transporting or packing goods	7010
31320	Containers of glass used for transporting or packing goods including carboys, bottles, flasks, jars, pots, phials, ampoules, preserving jars, and closures such as stoppers and lids	7010
3139	Other	7001.00.20   7002   7007-7009   7011-7018   7019.1   7019.40   7019.5   7019.90   7020   8546.10   9001.10
31391	Safety glass, comprising toughened (tempered) or laminated glass	7007
31392	Glassware used for table, kitchen, toilet, office, indoor decoration, or similar purposes	7013
31393	Glass slivers, rovings, yarns, or chopped strands	7019.1
31399	Other including glass in the mass, multiple-walled insulating units of glass, mirrors including rear-view, glass envelopes for electric light bulbs and tubes, glass inners for vacuum flasks, clock or watch glass, glass not optically worked for spectacles, bricks or tiles for building or construction purposes, laboratory, hygienic, or pharmaceutical glassware, beads, imitation pearls, loose glass wool, woven-glass fabric and articles thereof, electrical insulating material and fittings for electrical machines or equipment, and optical fibres, fibre bundles, and cables not of individually sheathed fibres	7001.00.20   7002   7008   7009   7011   7012   7014-7018   7019.40   7019.5   7019.90   7020   8546.10   9001.10
319	Other non-metallic mineral products	2517.20   2518.20   2518.30   2519.90   2520.20   2522   2525.20   3824.50   6801-6814   6815.20   6815.9   7019.3
3191	Worked monumental or building stone and articles	6801-6803
31911	Worked monumental or building granite and articles	6802.23   6802.93
31919	Other including limestone, marble, travertine, alabaster, and slate, and articles including mosaic cubes, artificially coloured granules, chippings, or powder, stone setts, curbstones, and flagstones	6801   6802.10   6802.21   6802.22   6802.29   6802.91   6802.92   6802.99   6803
3192	Articles of asphalt or of similar material	6807
31921	Asphalt shingles	6807.90.1
31929	Other including insulating boards, rigid building boards, and floor or wall tiles	6807.10   6807.90.2   6807.90.30   6807.90.40   6807.90.90
3193	Plaster and articles of plaster or of compositions based on plaster	2520.20   6809
31931	Gypsum wallboard, sheets, and lath	6809.1
31939	Other including plaster and other articles of plaster or of compositions based on plaster including models and casts used in the manufacture of dental prostheses, and compositions for making metal-casting moulds	2520.20   6809.90
3194	Non-refractory mortars and concretes	3824.50
31941	Wet	3824.50.00.1   3824.50.00.9
31942	Dry	3824.50.00.2   3824.50.10   3824.50.90
3195	Articles of cement, concrete, or artificial stone	6810
31951	Building blocks and bricks	6810.11
31952	Concrete pipes	6810.99.7
31953	Concrete prefabricated structural components	6810.91
31959	Other including interlocking bricks, patio slabs, concrete utility poles, manhole casings, and pipe fittings	6810.19   6810.99.9
3199	Other	2517.20   2518.20   2518.30   2519.90   2522   2525.20   6804-6806   6808   6811-6814   6815.20   6815.9   7019.3
31991	Quicklime, slaked lime, and hydraulic lime	2522
31992	Exfoliated vermiculite, expanded clays, foamed slag, and similar expanded mineral materials	6806.20
31993	Slag rock and similar mineral wools, and thin sheets, webs, mattresses, boards, and similar nonwoven products of glass fibres	6806.10   7019.3
31994	Articles of asbestos-cement, cellulose fibre-cement, or of similar materials, fabricated asbestos fibres, mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate and articles of such mixtures or of asbestos including thread, woven fabric, clothing, headgear, and gaskets, and friction material of asbestos, and other mineral substances, or cellulose, including unmounted brake linings and pads and clutch facings	6811-6813
31999	Other including macadam of industrial waste, calcined or tarred dolomite, magnesium oxides including dead-burned magnesia, mica powder, millstones, grindstones, grinding wheels or similar stones without frameworks, natural or artificial abrasive powders or grains on a base of textile material, paper, paperboard, or other materials such as sandpaper, panels, boards, tiles, blocks, and similar articles of vegetable fibre or wood waste, mixtures and articles of heat-insulating, sound-insulating, or sound-absorbing mineral materials, worked mica and articles including agglomerated or reconstituted mica, articles containing magnesite, dolomite, or chromite, and other articles of stone or mineral substances such as peat pots for plants	2517.20   2518.20   2518.30   2519.90   2525.20   6804   6805   6806.90   6808   6814   6815.20   6815.9
32	Base Metal in Primary or Semi-finished Forms and in Finished Basic Shapes
321	Iron and steel in primary forms, in semi-finished forms, or in powders or granules, and ferro-alloys	7201-7203   7205-7207   7218   7224
3210	Iron and steel in primary forms, in semi-finished forms, or in powders or granules, and ferro alloys	7201-7203   7205-7207   7218   7224
32101	Ferro-alloys	7202
32102	Iron or steel in primary forms including pig iron and steel ingots, in semi-finished forms including blooms, billets, and slabs, and in powders and granules	7201   7203   7205-7207   7218   7224
322	Flat-rolled products of iron or steel	7208-7212   7219   7220   7225   7226
3220	Flat-rolled products of iron or steel	7208-7212   7219   7220   7225   7226
32200	Flat-rolled products of iron or steel	7208-7212   7219   7220   7225   7226
323	Bars, rods, angles, shapes, sections, and wire, of iron or steel	7213-7217   7221-7223   7227-7229
3230	Bars, rods, angles, shapes, sections, and wire, of iron or steel	7213-7217   7221-7223   7227-7229
32300	Bars, rods, angles, shapes, sections, and wire, of iron or steel	7213-7217   7221-7223   7227-7229
324	Non-ferrous metal except precious, in unwrought forms, in finished basic shapes, or in powders or granules	7401-7403   7405-7410   7501   7502   7504-7506   7601   7603-7607   7801   7803   7804   7901   7903-7905   8001   8003-8005   8101.10   8101.91.10   8101.91.20   8101.91.30   8101.92   8101.93   8102.10   8102.91.10   8102.91.20   8102.92   8102.93   8103.10.10   8103.10.20   8103.90   8104.1   8104.30   8104.90   8105.10.10   8105.10.20   8105.10.91   8105.90   8106.00.10   8106.00.20   8107.10.10   8107.10.20   8107.90   8108.10.1   8108.10.20   8108.10.3   8108.10.50   8108.90   8109.10.10   8109.10.20   8109.10.40   8109.90   8110   8111.00.1   8111.00.4   8112.11.10   8112.11.20   8112.19   8112.20.10   8112.20.20   8112.30.10   8112.30.20   8112.40.10   8112.40.20   8112.91.1   8112.91.2   8112.99   8113
3241	Copper including alloys	7401-7403   7405-7410
32411	Unwrought forms such as ingots and billets, and powders or flakes, including mattes, anodes, and additive alloys	7401-7403   7405   7406
32412	Bars, rods, profiles, wire, plates, sheets, strips, and foil including printed or backed foil	7407-7410
3242	Aluminum including alloys	7601   7603-7607
32421	Unwrought forms including billets and pigs, and powders and flakes	7601   7603
32422	Bars, rods, profiles, and wire	7604   7605
32423	Plates, sheets, strips, and foil including printed or backed foil	7606   7607
3249	Other	7501   7502   7504-7506   7801   7803   7804   7901   7903-7905   8001   8003-8005   8101.10   8101.91.10   8101.91.20   8101.91.30   8101.92   8101.93   8102.10   8102.91.10   8102.91.20   8102.92   8102.93   8103.10.10   8103.10.20   8103.90   8104.1   8104.30   8104.90   8105.10.10   8105.10.20   8105.10.91   8105.90   8106.00.10   8106.00.20   8107.10.10   8107.10.20   8107.90   8108.10.1   8108.10.20   8108.10.3   8108.10.50   8108.90   8109.10.10   8109.10.20   8109.10.40   8109.90   8110   8111.00.1   8111.00.4   8112.11.10   8112.11.20   8112.19   8112.20.10   8112.20.20   8112.30.10   8112.30.20   8112.40.10   8112.40.20   8112.91.1   8112.91.2   8112.99   8113
32491	Lead	7801   7803   7804
32492	Nickel	7501   7502   7504-7506
32493	Zinc	7901   7903-7905
32499	Other including of tin, tungsten, molybdenum, tantalum, magnesium, cobalt, bismuth, cadmium, titanium, zirconium, antimony, or manganese, or of cermets, including foil such as printed or backed foil	8001   8003-8005   8101.10   8101.91.10   8101.91.20   8101.91.30   8101.92   8101.93   8102.10   8102.91.10   8102.91.20   8102.92   8102.93   8103.10.10   8103.10.20   8103.90   8104.1   8104.30   8104.90   8105.10.10   8105.10.20   8105.10.91   8105.90   8106.00.10   8106.00.20   8107.10.10   8107.10.20   8107.90   8108.10.1   8108.10.20   8108.10.3   8108.10.50   8108.90   8109.10.10   8109.10.20   8109.10.40   8109.90   8110   8111   8112.11.10   8112.11.20   8112.19   8112.20.10   8112.20.20   8112.30.10   8112.30.20   8112.40.10   8112.40.20   8112.91.1   8112.91.2   8112.99   8113
33	Articles of Base Metal
331	Pipes, tubes, and fittings	7303-7307   7411   7412   7507   7608   7609   7805   7906   8006
3311	Pipes and tubes	7303-7306   7411   7507.1   7608   7805.00.10   7906   8006
33111	Of iron or steel	7303-7306
33112	Of non-ferrous metals	7411   7507.1   7608   7805.00.10   7906   8006
3312	Pipe and tube fittings	7307   7412   7507.20   7609   7805.00.20   7805.00.90
33121	Of iron or steel	7307
33122	Of non-ferrous metals	7412   7507.20   7609   7805.00.20   7805.00.90
332	Structures and parts, except prefabricated buildings	7301   7308   7610
3320	Structures and parts, except prefabricated buildings	7301   7308   7610
33201	Doors and windows and their frames	7308.30   7610.10
33209	Other including sheet piling, bridges and bridge-sections, transmission towers, scaffolding, roofing, siding, balconies, partitions, ceilings, staircases, chimneys, flooring, awnings, and roof drainage equipment	7301   7308.10   7308.20   7308.40   7308.90   7610.90
333	Hand tools, cutlery except of precious metals, interchangeable tools for hand- or machine-tools, hardware, and industrial fasteners	7317   7318   7415   7616.10   8201-8215   8301   8302   9307
3331	Nails, screws, bolts, nuts, washers, staples except in strips, and similar fastening articles	7317   7318   7415   7616.10
33310	Nails, screws, bolts, nuts, washers, staples except in strips, and similar fastening articles	7317   7318   7415   7616.10
3332	Hand tools and cutlery except of precious metals	8201-8206   8210-8215   9307
33321	Hand tools including spades, shovels, rakes, axes, pruning hooks, hand saws, files, pliers, pipe cutters, wrenches, hammers, screwdrivers, small mechanical appliances for food preparation, and blades for saws of all kinds	8201-8206   8210
33322	Cutlery including kitchen knives, razors and razor blades, scissors, shears, pencil sharpeners, manicure or pedicure instruments, clippers for animals, swords, daggers, and similar arms, and cutlery consisting of knives, spoons, and forks for table use, included plated with precious metals but excluding of precious metals or clad with precious metals	8211-8215   9307
3333	Interchangeable tools for hand- or machine-tools	8207-8209
33330	Interchangeable tools for hand- or machine-tools including tools for drilling rock or earth, drill bits, dies for drawing or extruding metals, tools for pressing, stamping, punching, tapping, threading, drilling, boring, milling, or turning, knives and cutting blades for machines or mechanical appliances, and unmounted plates, tips, and the like, of cermets	8207-8209
3334	Locks, mountings and fittings, racks and similar fixtures, and automatic door closers, of base metal	8301   8302
33340	Locks including padlocks, keys, and clasps and frames with clasps incorporating a lock, mountings and fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, motor vehicles, saddlery, trunks, chests, or caskets, racks and similar fixtures including key racks and coat pegs, and automatic door closures	8301   8302
339	Other articles of metal	7302   7309-7316   7320-7326   7413   7414   7416-7419   7508   7611-7615   7616.9   7806   7907   8007   8101.99   8102.99   8111.00.92   8303-8307   8309   8310
3391	Containers of a capacity not exceeding 300 litres, except containers for compressed and liquefied gas	7310   7612
33910	Containers of a capacity not exceeding 300 litres, except containers for compressed and liquefied gas	7310   7612
3399	Other	7302   7309   7311-7316   7320-7326   7413   7414   7416-7419   7508   7611   7613-7615   7616.9   7806   7907   8007   8101.99   8102.99   8111.00.92   8303-8307   8309   8310
33991	Railway or tramway track construction material of iron or steel	7302
33992	Containers of a capacity exceeding 300 litres and containers for compressed or liquefied gas	7309   7311   7611   7613
33993	Springs including wire, leaf, helical, disc, or hair, and miscellaneous fabricated wire products including barbed, twisted-hoop, or loosely-twisted-double wire, insect screens, tire-cord fabric, grill for concrete reinforcing, fencing, netting, chains except articulated-link chains, lacing for belting, cages, wire shelving, wire display racks, baskets, staples in strip, and stranded wire, ropes, cables, plaited bands, slings, and the like, except electrically insulated	7312   7313   7314.1   7314.20   7314.3   7314.4   7315.20   7315.8   7315.90   7320   7326.20   7413   7414   7416   7508.10   7614   7616.91   8305.20
33999	Other including expanded metal, articulated-link chain, anchors, grapnels, non-electric domestic boilers, cooking appliances, plate warmers, air heaters, wood- or oil-fired heating stoves, free-standing fireplaces, radiators for central heating, steam traps for heating systems, distributors incorporating a motor-driven fan or blower such as warm-air furnaces, household articles such as steel wool, pot scourers, scouring or polishing pads and gloves, cooking utensils, trays, canisters, mixing bowls, bread boxes, pie plates, and ironing boards, sanitary ware such as sinks, wash basins, shower cabinets, and baths including porcelain enamelled, cast hydrants and manhole covers, cast or forged grinding balls, closed-die forgings, pole-line-distribution articles, ladders, bins and hoppers, tool boxes and chests, safes, base-metal office equipment such as filing cabinets and paper trays, fittings for loose-leaf binders, paper clips, bells, gongs, and the like, statuettes and other ornaments, flexible tubing, stoppers, caps, and lids, and sign-plates	7314.50   7315.1   7316   7321-7325   7326.1   7326.90   7417-7419   7508.90   7615   7616.99   7806   7907   8007   8101.99   8102.99   8111.00.92   8303   8304   8305.10   8305.90   8306   8307   8309   8310
34	Machinery
341	Internal-combustion piston engines	8407-8409
3411	Spark-ignition reciprocating internal-combustion engines for motor vehicles, of a cylinder capacity exceeding 1000 cc	8407.30.00.1   8407.30.00.9   8407.34
34110	Spark-ignition reciprocating internal-combustion engines for motor vehicles, of a cylinder capacity exceeding 1000 cc	8407.30.00.1   8407.30.00.9   8407.34
3412	Other internal-combustion engines	8407.10   8407.2   8407.31-8407.33   8407.90   8408
34120	Other internal-combustion engines including spark-ignition reciprocating engines such as marine outboard-motors, aircraft engines, and lawn mower and other small motors, and compression-ignition (diesel or semi-diesel) engines such as tractor-trailer engines, construction equipment engines and motors, and marine inboard-motors	8407.10   8407.2   8407.31-8407.33   8407.90   8408
3413	Parts of internal-combustion piston engines	8409
34130	Parts of internal-combustion piston engines including piston-ring castings, cylinder blocks, inlet or exhaust valves, connecting rods, carburetors, and fuel nozzles	8409
342	Turbines, boilers, nuclear reactors, and non-electric engines and motors except internal-combustion piston engines	8401-8404   8406   8410-8412
3421	Turbines	8406   8410   8411
34211	Steam and other vapour or hydraulic turbines	8406   8410
34212	Turbo-jets, turbo-propellers, and other gas turbines, including aircraft turbines	8411
3422	Boilers, nuclear reactors, and non-electric motors except internal-combustion piston engines	8401-8404   8412
34221	Boilers including power and central heating, auxiliary plant for use with boilers such as economizers, super heaters, soot removers, and gas recoverers, and condensers for steam or other vapour-power units, and nuclear reactors including non-irradiated fuel elements (cartridges) and machinery and apparatus for isotopic separation	8401-8404
34222	Non-electric engines and motors except internal-combustion piston engines, but including reaction and hydraulic- or pneumatic-power engines and motors, steam and other vapour piston engines, windmills, spring- or weight-operated engines and motors, and missile and rocket engines	8412
343	Pumps, compressors, and fans, and ventilating or recycling hoods incorporating a fan	8413   8414
3431	Pumps for liquids	8413
34310	Pumps for liquids including motor vehicle gasoline, lubricant, or fuel-oil pumps, concrete, cooling, milk, or hydraulic fluid-power pumps, liquid elevators, and self-contained household water-pumping systems	8413
3432	Air or vacuum pumps and air or other gas compressors	8414.10   8414.20   8414.30   8414.40   8414.80   8414.90.1-8414.90.3   8414.90.61
34320	Air or vacuum pumps and air or other gas compressors including for refrigerating or air-conditioning equipment	8414.10   8414.20   8414.30   8414.40   8414.80   8414.90.1-8414.90.3   8414.90.61
3433	Fans and ventilating or recycling hoods incorporating a fan	8414.5   8414.60   8414.90.40   8414.90.50   8414.90.62
34330	Fans including blowers and ventilating or recycling hoods incorporating a fan, including household-type	8414.5   8414.60   8414.90.40   8414.90.50   8414.90.62
344	Air-conditioning, refrigerating, or freezing equipment	8415   8418
3441	Air-conditioning equipment	8415
34410	Air-conditioning equipment	8415
3442	Refrigerating or freezing equipment	8418
34421	Household-type	8418.10   8418.2   8418.30   8418.40   8418.91.10   8418.91.20   8418.99.00.1   8418.99.00.9   8418.99.14   8418.99.16   8418.99.17   8418.99.19   8418.99.2
34422	Commercial- or industrial-type	8418.50   8418.6   8418.91.30   8418.91.40   8418.99.15   8418.99.18   8418.99.3   8418.99.4
345	Materials-handling, excavating, boring, and related machinery and equipment	8425-8431   8709
3451	Lifting, handling, loading, or unloading machinery and equipment	8425-8428   8431.10   8431.20   8431.3   8709
34511	Work trucks fitted with lifting or handling equipment including fork-lift trucks, stackers, and pallet movers, works trucks designed for short-distance transport of goods in factories, warehouses, docks, or airports, and tractors of a type used on railway platforms	8427   8431.20   8709
34519	Other including pulley tackle and hoists, jacks cranes, elevators, and conveyors	8425   8426   8428   8431.10   8431.3
3452	Moving, grading, levelling, scraping, excavating, tamping, compacting, extracting, or boring machinery for earth, minerals, or ores, pile-drivers and -extractors, and snow-ploughs and -blowers	8429   8430   8431.4
34520	Moving, grading, levelling, scraping, excavating, tamping, compacting, extracting, or boring machinery for earth, minerals, or ores, pile-drivers and -extractors, and snow-ploughs and -blowers	8429   8430   8431.4
349	Other machinery	8311   8405   8416   8417   8419-8424   8432-8447   8448.1   8448.20   8448.3   8448.4   8448.59   8449-8451   8452.10   8452.2   8452.40   8452.90   8453-8468   8474-8485   8508   8514   8515   8543.11   9010.4
3491	Dishwashing machines, machinery for cleaning or drying bottles or other containers, machinery for aerating beverages, and packing or wrapping machinery including for filling, closing, sealing, capsuling, or labelling containers	8422
34910	Dishwashing machines, machinery for cleaning or drying bottles or other containers, machinery for aerating beverages, and packing or wrapping machinery including for filling, closing, sealing, capsuling, or labelling containers	8422
3492	Agricultural, horticultural, forestry, and poultry- or bee-keeping machinery	8432-8436
34920	Agricultural, horticultural, forestry, and poultry- or bee-keeping machinery	8432-8436
3493	Textile manufacturing machines and household, commercial, or industrial laundry and sewing machines	8421.12   8421.91.11   84.44-84.47   8448.1   8448.20   8448.3   8448.4   8448.59   8449-8451   8452.10   8452.2   8452.40   8452.90
34930	Textile manufacturing machines and household, commercial, or industrial laundry and sewing machines	8421.12   8421.91.11   8444-8447   8448.1   8448.20   8448.3   8448.4   8448.59   8449-8451   8452.10   8452.2   8452.40   8452.90
3494	Machine-tools except for semiconductors, for working hard materials	8456.10   8456.20   8456.30   8456.99.1   8456.99.92   8456.99.93   8456.99.99   8457-8463   8464.10.10   8464.10.20   8464.10.40   8464.10.90   8464.20   8464.90.10   8464.90.20   8464.90.30   8464.90.90   8465   8466
34940	Machine-tools except for semiconductors, for working hard materials such as metal, minerals, glass, wood, or hard plastics or rubber, including lathes, machining centres, unit-construction machines, and multi-station transfer machines	8456.10   8456.20   8456.30   8456.99.1   8456.99.92   8456.99.93   8456.99.99   8457-8463   8464.10.10   8464.10.20   8464.10.40   8464.10.90   8464.20   8464.90.10   8464.90.20   8464.90.30   8464.90.90   8465   8466
3495	Powered hand-tools, pneumatic, hydraulic, or with a self-contained electric or non-electric motor	8467   8508
34950	Powered hand-tools, pneumatic, hydraulic, or with a self-contained electric or non-electric motor, including chain and other saws, lawn and construction tools, drills, sanders, wrenches, routers, and brushcutters	8467   8508
3496	Machines and apparatus, and wire, rods, tubes, plates, electrodes and similar products used for soldering, brazing, or welding	8311   8468   8515
34960	Machines and apparatus, and wire, rods, tubes, plates, electrodes and similar products used for soldering, brazing, or welding, including gas, electric, laser-beam, ultrasonic, electron-beam, magnetic-pulse, plasma-arc, or surface-tempering machines and appliances, and machines and apparatus for hot spraying of metals	8311   8468   8515
3497	Ball or roller bearings, transmission shafts and cranks, bearing housings and plain shaft bearings, gears and gearings, ball and roller screws, gear boxes and other speed changers, flywheels and pulleys, and clutches and shaft couplings	8482   8483
34971	Ball and roller bearings including mounted	8482   8483.20
34972	Transmission shafts and cranks including camshafts and crankshafts, bearing housings and plain shaft bearings, gears and gearings, ball and roller screws, gear boxes and other speed changers including torque converters, flywheels and pulleys including pulley blocks, and clutches and shaft couplings including universal joints	8483.10   8483.30   8483.40   8483.50   8483.60   8483.90
3499	Other	8405   8416   8417   8419   8420   8421.11   8421.19   8421.2   8421.3   8421.91.12   8421.91.19   8421.91.20   8421.91.30   8421.99   8423   8424   8437-8443   8453-8455   8456.91   8456.99.91   8464.10.50   8464.90.50   8474-8481   8484   8485   8514   8543.11   9010.4
34991	Machinery for making pulp, paper, or paperboard, including dryers and calendering machines	8419.32.92   8420.10.92   8420.91.10   8420.91.20   8439   8441
34992	Book-binding, type-founding, type-setting, or printing machinery	8440   8442   8443
34993	Moulding boxes for metal foundry, mould bases, moulding patterns, and moulds for metal, metal carbides, glass, minerals, rubber, or plastics, except ingot moulds	8480
34994	Taps, cocks, valves, and similar appliances for pipes, boiler shells, tanks and vats, or the like, including pressure-reducing valves and thermostatically controlled valves	8481
34995	Semiconductor manufacturing machinery	8424.89.30   8456.91   8456.99.91   8464.10.50   8464.90.50   8479.89.51   8543.11   9010.4
34999	Other including producer-gas or water-gas generators, furnace burners, mechanical stokers, mechanical grates or ash dischargers, instantaneous gas water heaters, medical, surgical, or laboratory sterilizers, dryers except for pulp and paper and clothes, industrial or laboratory furnaces and ovens including for diffusion, oxidation, or annealing semiconductor wafers, calendering or other rolling machines except for metals, glass, or pulp and paper, centrifuges and centrifugal dryers except clothes-dryers, filtering or purifying machinery and apparatus for liquids or gases, weighing machines and their weights, fire extinguishers, automatic goods-vending machines, concrete or asphalt spreaders, presses for the manufacture of particle board, ultrasonic metal-cleaners, mixing machines, household humidifiers or dehumidifiers, industrial vacuum cleaners, munition cartridge loaders, volumetric feeders, gaskets and similar joints of metal sheeting combined with other materials, and machinery for projecting, dispersing, or spraying liquids or powders, for cleaning, sorting, or grading seeds, grain, or dried leguminous vegetables, for the industrial preparation of food or drink, for working hides, skins, or leather, for making or repairing footwear, for use in metallurgy or metal foundries such as ingot moulds, for use in metal rolling mills, for treating mineral substances, for assembling electric or electronic lamps, tubes, or flashbulbs in glass envelopes, for working rubber or plastics, for preparing or making-up tobacco products, for the extraction of animal or fixed-vegetable fats or oils, for making ropes, or for manufacturing fertilizers from fish and fish waste	8405   8416   8417   8419.1   8419.20   8419.31   8419.32.10   8419.32.91   8419.39   8419.40   8419.50   8419.60   8419.8   8419.90   8420.10.1   8420.10.91   8420.10.93   8420.10.94   8420.10.99   8420.91.9   8420.99   8421.11   8421.19   8421.2   8421.3   8421.91.12   8421.91.19   8421.91.20   8421.91.30   8421.99   8423   8424.10   8424.20   8424.30   8424.81   8424.89.10   8424.89.20   8424.89.90   8424.90   8437   8438   8453-8455   8474-8478   8479.10   8479.20   8479.30   8479.40   8479.50   8479.60   8479.81   8479.82   8479.89.1   8479.89.2   8479.89.52-8479.89.55   8479.89.59   8479.89.61-8479.89.69   8479.89.71   8479.89.9   8479.90   8484   8485   8514
35	Electronic and Other Electrical Equipment and Components, and Office Equipment
351	Electric motors, generators, generating sets, rotary converters, transformers, static converters, and inductors	8501-8504
3511	Electric motors, generators, generating sets, and rotary converters	8501-8503
35110	Electric motors, generators, generating sets, and rotary converters, including gear motors	8501-8503
3512	Electric or electronic transformers, static converters including rectifiers, and inductors	8504
35120	Electric or electronic transformers, static converters, and inductors, including rectifiers and power supplies for computers and small appliances	8504
352	Electric cooking appliances and other electro-thermic or electro-mechanical domestic appliances	6301.10   8509   8510   8516.3   8516.40   8516.50   8516.60   8516.7   8516.80   8516.90
3521	Electric cooking appliances	8516.50   8516.60   8516.90.42
35210	Electric cooking appliances including stoves, ranges, cooking-top mountings, grills, deep-fat fryers, and microwave ovens	8516.50   8516.60   8516.90.42
3522	Electro-mechanical or electro-thermic domestic appliances, except cooking appliances	6301.10   8509   8510   8516.3   8516.40   8516.7   8516.80   8516.90.1   8516.90.20   8516.90.3   8516.90.41   8516.90.43-8516.90.50   8516.90.6   8516.90.90
35220	Electro-mechanical or electro-thermic domestic appliances, except cooking appliances, but including electric blankets, vacuum cleaners, floor polishers, kitchen appliances such as waste disposal units, food grinders or mixers, juice extractors, can openers, coffee makers, toasters, and personal appliances such as shavers, hair-dressing or -drying apparatus, toothbrushes, hand dryers, and smoothing irons, and electric heating resistors except of carbon	6301.10   8509   8510   8516.3   8516.40   8516.7   8516.80   8516.90.1   8516.90.20   8516.90.3   8516.90.41   8516.90.43-8516.90.50   8516.90.6   8516.90.90
353	Line telephone or telegraph apparatus	8517   8520.20
3531	Telephone or telegraph switching apparatus except parts	8517.30
35310	Telephone or telegraph switching apparatus except parts	8517.30
3539	Other	8517.1   8517.2   8517.50   8517.80   8517.90   8520.20
35390	Other including telephones, facsimile machines, teleprinters, multiplex systems, ISDN apparatus, modems, and parts including of telephone or telegraph switching apparatus	8517.1   8517.2   8517.50   8517.80   8517.90   8520.20
354	Electronic entertainment products except parts	8518.10   8518.2   8518.30   8518.40   8518.50   8519.10   8519.2   8519.3   8519.9   8520.3   8520.90   8521   8525.40   8527.1-8527.3   8528
3540	Electronic entertainment products except parts	8518.10   8518.2   8518.30   8518.40   8518.50   8519.10   8519.2   8519.3   8519.9   8520.3   8520.90   8521   8525.40   8527.1-8527.3   8528
35400	Electronic entertainment products except parts, but including microphones and stands, speakers, earphones, amplifiers, cassette players, CD players, video-cassette recorders (VCRs), video camera recorders (video cameras), radio broadcast receivers, and television sets	8518.10   8518.2   8518.30   8518.40   8518.50   8519.10   8519.2   8519.3   8519.9   8520.3   8520.90   8521   8525.40   8527.1-8527.3   8528
355	Computer and office equipment	8469-8473   8519.40   8520.10
3551	Computer equipment	8471   8473.30
35510	Computer equipment including mainframes, printers, video-display units, keyboards, storage units, CD-ROM drives, hard drives, scanners, motherboards, and cards such as sound, interface, video, or fax/modem	8471   8473.30
3552	Office equipment	8469   8470   8472   8473.10   8473.2   8473.40   8473.50   8519.40   8520.10
35520	Office equipment including typewriters, word-processing machines, calculators, automatic banknote-dispensers, shredders, machines for sorting mail, point-of-sale devices and other cash registers, and accounting, duplicating, addressing, cheque-writing, coin-handling, ticket-issuing, or postage-franking machines	8469   8470   8472   8473.10   8473.2   8473.40   8473.50   8519.40   8520.10
356	Prepared unrecorded or pre-recorded media	8523   8524
3561	Prepared unrecorded media for audio, video, computer, or other uses	8523
35610	Prepared unrecorded media for audio, video, computer, or other uses, including blank tapes, disks, or cards incorporating a magnetic strip	8523
3562	Pre-recorded media	8524
35621	Computer software	8524.31.1   8524.40.10   8524.52.10   8524.91.11   8524.91.18
35629	Other including recorded music on tapes or compact disks, movies recorded on video cassettes, and books on tape	8524.10   8524.31.90   8524.32   8524.39   8524.40.90   8524.51   8524.52.2   8524.52.90   8524.53   8524.60   8524.91.19   8524.91.90   8524.99
357	Transmission apparatus for radio or television broadcasting, radio transmission and reception apparatus, radar apparatus, radio navigational-aid apparatus, and radio remote-control apparatus, except radio broadcast receivers and parts	8525.10   8525.20   8525.30   8526   8527.90
3570	Transmission apparatus for radio or television broadcasting, radio transmission and reception apparatus, radar apparatus, radio navigational-aid apparatus, and radio remote-control apparatus, except radio broadcast receivers and parts	8525.10   8525.20   8525.30   8526   8527.90
35700	Transmission apparatus for radio or television broadcasting, radio transmission and reception apparatus, radar apparatus, radio navigational-aid apparatus, and radio remote-control apparatus, except radio broadcast receivers and parts, but including cordless microphones, citizen-band (CB) radios, cellular telephones, pagers, and television cameras	8525.10   8525.20   8525.30   8526   8527.90
358	Electronic components and parts	3818   8518.90   8522   8529   8532-8534   8540-8542
3581	Electronic components	3818   8532-8534   8540-8542
35811	Capacitors including power, resistors except heating but including variable resistor switches, and thermionic, cold-cathode, or photo-cathode valves and tubes, including vacuum, vapour, gas-filled, mercury-arc rectifying, cathode-ray, and television-camera	8532   8533   8540
35812	Printed circuits	8534
35813	Diodes, transistors, and similar semiconductor devices, photosensitive semiconductor devices including photovoltaic cells, light-emitting diodes, mounted piezo-electric crystals, and chemical elements and compounds doped for use in electronics	3818   8541
35814	Electronic integrated circuits and microassemblies including memory chips	8542
3582	Parts of the goods of SCTG 354 and 357	8518.90   8522   8529
35820	Parts of the goods of SCTG 354 and 357, including cabinets	8518.90   8522   8529
359	Other electronic and electrical equipment	3801   6815.10   8505-8507   8511   8512   8516.10   8516.2   8530   8531   8535-8539   8543.19   8543.20   8543.30   8543.40   8543.8   8543.90   8544   8545   8547.90   8548.90   9006.62
3591	Primary and storage batteries	8506   8507
35911	Primary cells and primary batteries including alkaline and lithium	8506
35912	Secondary cells and storage batteries including motor vehicle and nickel-cadmium batteries	8507
3592	Apparatus for switching or protecting electrical circuits or for making connections to or in electrical circuits, and boards, panels, consoles, desks, cabinets, or similar bases equipped with these apparatus	8535-8538
35920	Apparatus for switching or protecting electrical circuits or for making connections to or in electrical circuits, and boards, panels, consoles, desks, cabinets, or similar bases equipped with these apparatus	8535-8538
3599	Other	3801   6815.10   8505   8511   8512   8516.10   8516.2   8530   8531   8539   8543.19   8543.20   8543.30   8543.40   8543.8   8543.90   8544   8545   8547.90   8548.90   9006.62
35991	Ignition or starting equipment used for spark-ignition or compression-ignition internal combustion engines, generators including dynamos and alternators, spark plugs, cutouts used with internal combustion engines, and wiring sets used in vehicles, aircraft, or ships	8511   8544.30
35992	Electrical lighting or signalling equipment, windshield wipers, and defrosters and demisters, for motor vehicles and cycles, except light bulbs such as sealed-beam units	8512
35993	Electric filament or discharge light bulbs including sealed-beam units, ultra-violet or infra-red bulbs, arc-lamps, and photographic flashbulbs and flashcubes	8539   9006.62
35994	Insulated electric conductors including wire, co-axial cables, and optical fibre cables made of individually sheathed fibres, except ignition wiring sets	8544.1   8544.20   8544.4   8544.5   8544.60   8544.70
35995	Artificial graphite, colloidal or semi-colloidal graphite, preparations based on graphite or other carbon in the form of pastes, blocks, plates, or other semi-manufactures, and articles of graphite or other carbon including packing rings and seals, electrodes, brushes, lamp carbons, battery carbons, and electric heating resistors of carbon	3801   6815.10   8545
35999	Other including electro-magnets, permanent magnets, electric instantaneous or storage water heaters and immersion heaters, electric space heaters, signalling, safety, or traffic-control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations, or airfields, sound or visual signalling apparatus except for motor vehicles, particle accelerators, signal generators, garage-door openers, and electric conduit tubing and joints	8505   8516.10   8516.2   8530   8531   8543.19   8543.20   8543.30   8543.40   8543.8   8543.90   8547.90   8548.90
36	Vehicles
361	Motor vehicles for the transport of less than 10 people except motorcycles, armoured fighting vehicles, snowmobiles, golf carts and similar vehicles, and parts	8703.2   8703.3   8703.90
3610	Motor vehicles for the transport of less than 10 people except motorcycles, armoured fighting vehicles, snowmobiles, golf carts and similar vehicles, and parts	8703.2   8703.3   8703.90
36101	Automobiles and mini-vans except parts, but including military jeeps and automobiles lightly armoured or powered by an electric motor	8703.21.90   8703.22.25   8703.22.9   8703.23.35   8703.23.9   8703.24.45   8703.24.9   8703.31   8703.32.25   8703.32.9   8703.33.35   8703.33.9   8703.90
36109	Other except parts, but including all-terrain vehicles, racing cars, ambulances, hearses, prison vans, and motor homes	8703.21.10   8703.22.10   8703.23.1   8703.23.20   8703.24.10   8703.24.2   8703.24.30   8703.32.1   8703.33.10   8703.33.2
362	Motor vehicles for the transport of goods and road tractors for semi-trailers, except parts	8701.20   8704
3621	Motor vehicles for the transport of goods except parts	8704
36210	Motor vehicles for the transport of goods except parts, but including dumpers designed for off-highway use, vans, pick-up trucks, military trucks, and armoured commercial trucks	8704
3622	Road tractors for semi-trailers, except parts	8701.20
36220	Road tractors for semi-trailers, except parts	8701.20
363	Other vehicles	8701.10   8701.30   8701.90   8702   8703.10   8705-8707   8710-8712   8714.1   8714.9   8716
3631	Tractors except road tractors, work tractors, and parts	8701.10   8701.30   8701.90
36310	Tractors except road tractors, work tractors, and parts, but including farm, lawn-and-garden, and track-laying tractors	8701.10   8701.30   8701.90
3632	Motor vehicles for the transport of people with a seating capacity of 10 or more persons, except parts	8702
36320	Motor vehicles for the transport of people with a seating capacity of 10 or more persons except parts, but including vans and buses	8702
3633	Special-purpose motor vehicles, except parts	8705
36330	Special-purpose motor vehicles, except parts, but including mobile cranes or drilling derricks, fire-fighting vehicles, concrete mixers, tow trucks, ice-resurfacing machines, and trucks for spreading tar or gravel	8705
3634	Motor vehicle chassis fitted with engines and separately shipped bodies	8706   8707
36340	Motor vehicle chassis fitted with engines and separately shipped bodies including cabs	8706   8707
3635	Motorcycles, bicycles, and other cycles	8711   8712   8714.1   8714.9
36351	Motorcycles including motor scooters, mopeds, side-cars, and parts	8711   8714.1   8714.99.10
36359	Bicycles and other cycles and parts, including tricycles and unicycles	8712   8714.91-8714.96   8714.99.20
3636	Trailers and semi-trailers	8716.10   8716.20   8716.3   8716.40   8716.90.2   8716.90.40   8716.90.9
36360	Trailers and semi-trailers and their parts, including camping trailers, trailers for the transport of goods, and exhibition and library trailers	8716.10   8716.20   8716.3   8716.40   8716.90.2   8716.90.40   8716.90.9
3639	Other	8703.10   8710   8716.80   8716.90.3
36391	Armoured fighting vehicles including tanks and parts	8710
36399	Other including snowmobiles and golf carts and similar vehicles, except parts, and including hand-carts, grocery carts, and wheelbarrows, and their parts	8703.10   8716.80   8716.90.3
364	Parts and accessories for motor vehicles except motorcycles and armoured fighting vehicles	8708
3640	Parts and accessories for motor vehicles except for motorcycles and armoured fighting vehicles	8708
36401	Brakes except unmounted brake linings and pads	8708.3
36402	Gear boxes, except parts	8708.40
36403	Road wheels	8708.70
36404	Metal stampings such as bumper, fender, door, hood, trim, and hub cap	8708.29.11   8708.29.91
36409	Other including seat belts, truck caps, seat covers, interior or exterior trim, plastics grilles, suspension shock-absorbers, radiators, mufflers, exhaust pipes, clutches, axles, bumpers, and steering wheels, columns, or boxes	8708.10   8708.21   8708.29.12   8708.29.19   8708.29.20   8708.29.3-8708.29.5   8708.29.60   8708.29.80   8708.29.92-8708.29.94   8708.29.99   8708.50   8708.60   8708.80   8708.9
37	Transportation Equipment n.e.c.
371	Locomotives and rolling stock, railway track fixtures and fittings, mechanical or electro-mechanical traffic-signalling equipment, and inter-modal containers	86
3710	Locomotives and rolling stock, railway track fixtures and fittings, mechanical or electro-mechanical traffic-signalling equipment, and inter-modal containers	86
37101	Railway or tramway locomotives and self-propelled rolling-stock, except maintenance or service vehicles	8601-8603
37102	Railway or tramway maintenance or service vehicles including self-propelled, and passenger coaches and freight cars, not self-propelled	8604-8606
37103	Parts of locomotives and rolling stock	8607
37104	Track fixtures and fittings and their parts, mechanical signalling-, safety-, or traffic-control equipment, and containers specially designed and equipped for carriage by one or more modes of transport	8608   8609
372	Aircraft and spacecraft	88
3721	Aircraft except parts	8801   8802.1   8802.20   8802.30   8802.40
37210	Aircraft except parts	8801   8802.1   8802.20   8802.30   8802.40
3722	Spacecraft and suborbital and spacecraft launch vehicles, except parts	8802.60
37220	Spacecraft including satellites, and suborbital and spacecraft launch vehicles, except parts	8802.60
3723	Parts of aircraft and spacecraft	8803
37230	Parts of aircraft and spacecraft including propellers and rotors	8803
3724	Parachutes, rotochutes, aircraft-launching gear, deck-arresters, and flight simulators	8804   8805
37240	Parachutes, rotochutes, aircraft-launching gear, deck-arresters, and flight simulators	8804   8805
373	Ships, boats, and floating structures	8901-8907
3731	Pleasure or sporting vessels	8903
37310	Pleasure or sporting vessels including yachts, rowboats, canoes, motorboats, sailboats, and inflatable vessels such as whitewater-river rafts	8903
3732	Commercial ships and boats and floating structures	8901   8902   8904-8907
37320	Commercial ships and boats and floating structures including fishing boats, tugs, drilling or production platforms, lifeboats, inflatable rafts, buoys, and beacons	8901   8902   8904-8907
38	Precision Instruments and Apparatus
381	Optical elements, instruments, and apparatus, except photographic and photocopying equipment and optical instruments and apparatus for measuring or checking	9001.30   9001.40   9001.50   9001.90   9002-9005   9011-9013
3810	Optical elements, instruments, and apparatus, except photographic and photocopying equipment and optical instruments and apparatus for measuring or checking	9001.30   9001.40   9001.50   9001.90   9002-9005   9011-9013
38101	Eyewear including eyeglass and contact lenses, goggles, and frames	9001.30   9001.40   9001.50   9003   9004
38109	Other including binoculars, telescopes, microscopes, unmounted coloured filters for cameras, mounted objective lenses and other optical elements of any material, telescopic sights, lasers except laser diodes, and optically worked glass mirrors	9001.90   9002   9005   9011-9013
382	Photographic and photocopying machines	9006.10   9006.20   9006.30   9006.40   9006.5   9006.61   9006.69   9006.9   9007-9009   9010.10   9010.50   9010.60   9010.90
3821	Photographic cameras, image projectors, enlargers and reducers, projection screens, negatoscopes, and apparatus and equipment for film developing	9006.10   9006.20   9006.30   9006.40   9006.5   9006.61   9006.69   9006.9   9007   9008   9010.10   9010.50   9010.60   9010.90
38210	Photographic cameras including cinematographic, image projectors, enlargers and reducers, projection screens, negatoscopes, and apparatus and equipment for film developing	9006.10   9006.20   9006.30   9006.40   9006.5   9006.61   9006.69   9006.9   9007   9008   9010.10   9010.50   9010.60   9010.90
3822	Photocopying and thermocopying apparatus	9009
38220	Photocopying and thermocopying apparatus	9009
383	Surveying, hydrographic, oceanographic, hydrological, geophysical, drawing, or length-measuring instruments and appliances, and navigational and meteorological instruments and appliances except radar and other radio-type apparatus	9014   9015   9017
3831	Navigational instruments and appliances except radar and other radio-type navigational-aid apparatus	9014
38310	Navigational instruments and appliances except radar and other radio-type apparatus, but including direction-finding compasses, sextants, gyro-horizons, octants, azimuths, automatic pilots, inclinometers, echo-sounding instruments, altimeters, air-speed indicators, and accelerometers	9014
3832	Surveying, hydrographic, oceanographic, hydrological, meteorological, geophysical, drawing, or mathematical-calculating instruments and appliances	9015   9017
38320	Surveying, hydrographic, oceanographic, hydrological, meteorological except radar or other radio-type apparatus, geophysical, drawing, or mathematical-calculating instruments and appliances, including rangefinders for cameras, theodolites, seismographs, optical land chain, levels, map plotters, anemometers, pantographs, drafting tables with attached instruments, protractors, beam compasses, slide rules, micrometers, and measuring rules and tapes	9015   9017
384	Instruments, apparatus, and appliances for medical, surgical, dental, or veterinary sciences, or for similar purposes	9018-9022
3841	Apparatus based on the use of X-rays or alpha, beta, or gamma radiation	9022
38410	Apparatus based on the use of X-rays or alpha, beta, or gamma radiation, including computed axial tomography (CAT) apparatus, radiography or radiotherapy apparatus, X-ray tubes and generators, screens, and examination tables	9022
3842	Electromedical equipment	9018.1   9018.90.61   9018.90.72-9018.90.77   9018.90.85-9018.90.88
38420	Electromedical equipment including electro-cardiographs, ultrasonic scanning apparatus, magnetic-resonance imaging apparatus, scintigraphic apparatus, electro-diagnostic apparatus, and complete patient-monitoring systems	9018.1   9018.90.61   9018.90.72-9018.90.77   9018.90.85-9018.90.88
3849	Other	9018.20   9018.3   9018.4   9018.50   9018.90.62   9018.90.63   9018.90.71   9018.90.79   9018.90.81-9018.90.84   9018.90.89   9019   9020   9021
38491	Orthopaedic appliances including crutches, surgical belts and trusses, splints and other fracture appliances, artificial parts of the body, and appliances that are worn, carried, or implanted in the body to compensate for a defect or disability including hearing aids, pacemakers, artificial teeth, and glass eyes	9021
38492	Surgical and medical instruments and apparatus	9018.20   9018.3   9018.50   9018.90.62   9018.90.63   9018.90.71   9018.90.79   9018.90.81-9018.90.84
38499	Other including dental equipment and instruments, mechano-therapy appliances, massage apparatus, psychological aptitude-testing apparatus, therapeutic respiration apparatus such as ozone, oxygen, or aerosol therapy, and other breathing appliances such as gas masks	9018.4   9018.90.89   9019   9020
385	Meters and other instruments and apparatus for measuring, checking, testing, or controlling	9016   9024-9033
3851	Instruments and apparatus for measuring or checking electrical quantities	9028.30   9028.90.94   9030.20   9030.3   9030.40   9030.8   9030.90.10   9030.90.52-9030.90.56   9030.90.6   9030.90.9
38510	Instruments and apparatus for measuring or checking electrical quantities, including electricity meters, cathode-ray oscilloscopes and oscillographs, and multimeters	9028.30   9028.90.94   9030.20   9030.3   9030.40   9030.8   9030.90.10   9030.90.52-9030.90.56   9030.90.6   9030.90.9
3852	Industrial process-control instruments	9032.8   9032.90
38520	Industrial process-control instruments	9032.8   9032.90
3859	Other	9016   9024-9027   9028.10   9028.20   9028.90.10   9028.90.91   9028.90.92   9028.90.93   9029   9030.10   9030.90.40   9030.90.51   9031   9032.10   9032.20   9033
38591	Instruments and appliances for testing mechanical properties of materials such as metals, wood, textiles, paper, and plastics	9024
38592	Instruments and appliances for measuring or detecting ionizing radiations including nuclear	9030.10   9030.90.40   9030.90.51
38593	Gas or liquid supply or production meters	9028.10   9028.20   9028.90.10   9028.90.91-9028.90.93
38599	Other including balances of a sensitivity of 5 cg or better, hydrometers, thermometers, pyrometers, barometers, hygrometers, psychrometers, flow meters, level gauges, manometers, heat meters, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus, exposure meters, microtomes, chromatographs, electrophoresis instruments, revolution counters, production counters, taximeters, mileometers, pedometers, tachometers, machines for balancing mechanical parts, profile projectors, thermostats, and manostats	9016   9025-9027   9029   9031   9032.10   9032.20   9033
39	Furniture, Mattresses and Mattress Supports, Lamps, Lighting Fittings, and Illuminated Signs
390	Furniture, mattresses and mattress supports, lamps, lighting fittings, and illuminated signs	8513   9401-9403   9404.10   9404.2   9405
3901	Household or office furniture	9401.30   9401.40   9401.50   9401.61.1   9401.61.91   9401.69.1   9401.69.30   9401.71.1   9401.71.91   9401.79.1   9401.79.20   9401.80.1   9401.90.13   9401.90.19   9401.90.2   9401.90.99   9403.10   9403.20.1   9403.20.2   9403.20.30   9403.20.40   9403.20.50   9403.20.60   9403.20.70   9403.20.80   9403.20.91-9403.20.94   9403.30   9403.40   9403.50   9403.60.10   9403.60.20   9403.60.3   9403.60.40   9403.60.50   9403.60.60   9403.60.70   9403.60.80   9403.60.91   9403.60.92   9403.70.10   9403.70.20   9403.80.10   9403.80.20   9403.90   9404.10   9404.2
39011	Mattresses and mattress supports except inflatable and waterbed mattresses	9404.10   9404.2
39019	Other including fireplace screens and wood holders, shelving, and kitchen cabinets	9401.30   9401.40   9401.50   9401.61.1   9401.61.91   9401.69.1   9401.69.30   9401.71.1   9401.71.91   9401.79.1   9401.79.20   9401.80.1   9401.90.13   9401.90.19   9401.90.2   9401.90.99   9403.10   9403.20.1   9403.20.2   9403.20.30   9403.20.40   9403.20.50   9403.20.60   9403.20.70   9403.20.80   9403.20.91-9403.20.94   9403.30   9403.40   9403.50   9403.60.10   9403.60.20   9403.60.3   9403.60.40   9403.60.50   9403.60.60   9403.60.70   9403.60.80   9403.60.91   9403.60.92   9403.70.10   9403.70.20   9403.80.10   9403.80.20   9403.90
3902	Other furniture	9401.10   9401.20   9401.61.99   9401.69.20   9401.69.90   9401.71.20   9401.71.99   9401.79.90   9401.80.90   9401.90.12   9401.90.14   9401.90.30   9401.90.91   9402   9403.20.95   9403.20.96   9403.20.98   9403.20.99   9403.60.93-9403.60.95   9403.60.97-9403.60.99   9403.70.90   9403.80.90
39021	Medical, surgical, dental, or veterinary furniture, including operating tables, examination tables, and hospital beds, and barbers' and similar chairs including dentists' chairs, having rotating, reclining, or elevating movements	9402
39029	Other including seats for motor vehicles and aircraft, church pews, and school, auditorium, theatre, laboratory, or store furniture	9401.10   9401.20   9401.61.99   9401.69.20   9401.69.90   9401.71.20   9401.71.99   9401.79.90   9401.80.90   9401.90.12   9401.90.14   9401.90.30   9401.90.91   9403.20.95   9403.20.96   9403.20.98   9403.20.99   9403.60.93-9403.60.95   9403.60.97-9403.60.99   9403.70.90   9403.80.90
3903	Lighting equipment including for transportation equipment but except for motor vehicles, and lamps, lighting fittings, and illuminated signs	8513   9405
39030	Lighting equipment including for transportation equipment but except for motor vehicles, and lamps, lighting fittings, and illuminated signs, including portable lamps such as flashlights and miners' safety lamps, non-electric lamps, chandeliers, fittings for fluorescent lights, searchlights, Christmas lighting-sets, candlesticks and candelabras, electric scoreboards, and neon signs	8513   9405
40	Miscellaneous Manufactured Products
401	Arms and ammunition	9301-9306
4011	Arms except swords, daggers, and similar arms	9301-9305
40110	Arms except swords, daggers, and similar arms, but including revolvers, pistols, shotguns, rifles, air guns, pistols designed to project signal flares, captive-bolt humane killers, line-throwing guns, tear gas, and stun guns	9301-9305
4012	Munitions and ammunition	9306
40120	Munitions and ammunition including bombs, grenades, torpedoes, mines, missiles, cartridges, and air-gun pellets	9306
402	Toys, games, and sporting equipment	4203.21   8715   9501-9503   9504.10   9504.20   9504.30   9504.90   9506   9507
4021	Toys and games	8715   9501-9503   9504.10   9504.30   9504.90.1   9504.90.3   9504.90.40   9504.90.50   9504.90.9
40210	Toys and games including baby carriages (toy and non-toy), wheeled toys, dolls, stuffed animals, models, construction sets, puzzles, video games and cartridges, bingo equipment, and coin-operated game machines	8715   9501-9503   9504.10   9504.30   9504.90.1   9504.90.3   9504.90.40   9504.90.50   9504.90.9
4022	Sporting equipment	4203.21   9504.20   9504.90.2   9506   9507
40220	Sporting equipment including pool tables, bowling alley equipment such as pin-setting machines, and protective clothing such as pads, gloves, and mittens	4203.21   9504.20   9504.90.2   9506   9507
409	Miscellaneous manufactured products	0603.90   0604.99   3406   5904   6506.10   66   67   7101-7111   7113-7118   7319   8308   8448.51   8452.30   8713   8714.20   90.23   91   92   9406   9505   9508   96   97
4091	Clocks and watches	91
40910	Clocks and watches including watch straps or bands	91
4092	Prefabricated buildings	9406
40920	Prefabricated buildings including tool- or garden-sheds	9406
4093	Writing or drawing instruments and inked ribbons and pads	9608   9609   9612
40930	Writing or drawing instruments and inked ribbons and pads	9608   9609   9612
4094	Precious metal forms and shapes, pearls, precious or semi-precious stones, and articles, and coins	7101-7111   7113-7116   7118
40941	Precious metal forms and shapes	7106-7111
40942	Pearls and precious or semi-precious stones including unworked, and articles of pearls, precious or semi-precious stones, precious metals, or metal clad with precious metals, but not including plated with precious metals, including jewellery, sterling ware, catalysts, anodes, and cutlery consisting of knives, forks, and spoons for table use, and coins	7101-7105   7113-7116   7118
4099	Other	0603.90   0604.99   3406   5904   6506.10   66   67   7117   7319   8308   8448.51   8452.30   8713   8714.20   9023   92   9505   9508   9601-9607   9610   9611   9613-9618   97
40991	Costume jewellery	7117
40992	Musical instruments	92
40993	Brooms, mechanical floor-sweepers, mops, feather dusters, paint pads and rollers, squeegees, and brushes such as toothbrushes and brushes for floor scrubbers and polishers	9603
40994	Sewing and knitting needles including for machines, crochet hooks, hook and eye fasteners, safety pins, straight pins, buttons, buckles and clasps, tubular and bifurcated rivets, snap-fasteners, zippers, and similar notions	7319   8308   8448.51   8452.30   9606   9607
40995	Works of art, collections, and antiques	97
40999	Other including dried, dyed, bleached, or impregnated flowers or grasses, coloured or decorated cones, candles, linoleum, safety headgear, umbrellas, walking-sticks, whips, riding-crops, prepared feathers and down and articles, artificial flowers, articles of human hair, wheelchairs, models for demonstrational use, festive, carnival, or entertainment articles such as Christmas decorations except lights, novelty hats and masks, tricks and novelty jokes, fairground amusements such as shooting galleries, carrousels, and roller coasters, worked ivory and articles, worked vegetable or mineral carving material and articles, travel sets for personal toilet, date, sealing, or numbering stamps, cigarette lighters, pipes, cigar or cigarette holders, combs, hairpins, curling pins, hair curlers, scent sprays, powder-puffs, pads for cosmetics application, and tailors' dummies	0603.90   0604.99   3406   5904   6506.10   66   67   8713   8714.20   9023   9505   9508   9601   9602   9604   9605   9610   9611   9613-9618
41	Waste and Scrap
411	Metallic waste and scrap	2618-2621   7112   7204   7404   7503   7602   7802   7902   8002   8101.91.40   8102.91.30   8103.10.30   8104.20   8105.10.92   8106.00.30   8107.10.30   8108.10.40   8109.10.30   8111.00.93   8112.11.30   8112.20.30   8112.30.30   8112.40.30   2530.90.40   8112.91.30   8548.10   8908
4111	Slag, ash, and residues	2530.90.40   2618-2621
41110	Slag, ash, and residues	2530.90.40   2618-2621
4112	Of ferrous metal	7204   8908
41120	Of ferrous metal	7204   8908
4113	Of non-ferrous metal including precious	7112   7404   7503   7602   7802   7902   8002   8101.91.40   8102.91.30   8103.10.30   8104.20   8105.10.92   8106.00.30   8107.10.30   8108.10.40   8109.10.30   8111.00.93   8112.11.30   8112.20.30   8112.30.30   8112.40.30   8112.91.30   8548.10
41130	Of non-ferrous metal including precious	7112   7404   7503   7602   7802   7902   8002   8101.91.40   8102.91.30   8103.10.30   8104.20   8105.10.92   8106.00.30   8107.10.30   8108.10.40   8109.10.30   8111.00.93   8112.11.30   8112.20.30   8112.30.30   8112.40.30   8112.91.30   8548.10
412	Non-metallic waste and scrap, except from food processing	2401.30   2525.30   3915   4004   4110   4401.30.20   4401.30.30   4401.30.50   4401.30.90   4707   5003   5103   5104   5202   5302.90   5303.90   5304.90   5505   6309   6310   7001.00.10
4121	Sawdust and wood waste and scrap	4401.30.20   4401.30.30   4401.30.50   4401.30.90
41210	Sawdust and wood waste and scrap including shavings and peeler log cores	4401.30.20   4401.30.30   4401.30.50   4401.30.90
4122	Of paper or paperboard	4707
41220	Of paper or paperboard	4707
4129	Other	2401.30   2525.30   3915   4004   4110   5003   5103   5104   5202   5302.90   5303.90   5304.90   5505   6309   6310   7001.00.10
41291	Of glass	7001.00.10
41299	Other including tobacco refuse, waste of plastics, rubber, leather, or textiles including worn clothing and garnetted stock, and mica waste	2401.30   2525.30   3915   4004   4110   5003   5103   5104   5202   5302.90   5303.90   5304.90   5505   6309   6310
419	Garbage and hazardous chemical waste products	Not HS-defined
4190	Garbage and hazardous chemical waste products	Not HS-defined
41901	Garbage	Not HS-defined
41909	Hazardous chemical waste products	Not HS-defined
42	Miscellaneous Transported Products
421	Mail and parcels	Not HS-defined
4210	Mail and parcels	Not HS-defined
42100	Mail and parcels	Not HS-defined
422	Trailers on flat cars (TOFC), containers on flat cars (COFC), and other shipping containers, returned empty	Not HS-defined
4220	Trailers on flat cars (TOFC), containers on flat cars (COFC), and other shipping containers, returned empty	Not HS-defined
42201	Trailers on flat cars (TOFC), returned empty	Not HS-defined
42202	Containers on flat cars (COFC), returned empty	Not HS-defined
42209	Other shipping containers returned empty	Not HS-defined
423	Unidentified freight or cargo	Not HS-defined
4231	Trailers on flat cars (TOFC)	Not HS-defined
42310	Trailers on flat cars (TOFC)	Not HS-defined
4232	Containers on flat cars (COFC)	Not HS-defined
42320	Containers on flat cars (COFC)	Not HS-defined
4233	Pool car traffic of freight forwarders and shipper associations	Not HS-defined
42330	Pool car traffic of freight forwarders and shipper associations	Not HS-defined
4239	Other	Not HS-defined
42390	Other including general freight or cargo, unknown freight, and less-than-carload shipments	Not HS-defined
424	Goods on company service	Not HS-defined
4240	Goods on company service	Not HS-defined
42400	Goods on company service	Not HS-defined

Introduction 1996

The Standard Classification of Goods (SCG) is the standard used by Statistics Canada to collect commodity data and to uniquely identify such data in data banks. It is an extension of the international Harmonized Commodity Description and Coding System, designed to meet Canadian requirements for extra detail.

The first published edition applied to the 1988 reference year, and the second edition applied to the 1992 year. The third edition of the SCG covers the 1996 reference year. For the years between the first two editions, the classification was updated by annual supplements consisting of replacement pages. After 1992, annual supplements were not published but available on a cost recovery basis. The standard for commodity statistics prior to 1988 was the Standard Commodity Classification which was published in 1959 and revised in 1972.

The Standard Classification of Goods provides a structure for the collection of commodity data. Survey managers select from the Standard the appropriate level of detail that is relevant for the nature of the universe surveyed and the purpose of the survey. Where the structure is not suitable, alternative structures may be developed, using classes from the standard as building blocks. The versions in this website identify the codes selected for collecting data in current surveys covering imports, exports and production as well as in the annual survey of products shipped and materials used by manufacturers.

The Standard Classification of Goods (SCG) is one of a number of standards used in Statistics Canada to facilitate the collection and publication of an integrated set of statistics. An example of another such standard is the North American Industry Classification System (NAICS), which is designed to classify the establishments that produce goods or services. The SCG provides a structured list of goods, the classes being mutually exclusive, while collectively exhausting the universe of goods to be classified. It consists of a hierarchy of classes, with a different classification criterion applied at each level of the classification. Each class is identified by a code number, with the structure of the code indicating the level of the hierarchy. Although each class identified must have economic significance, the application of the principles of classification does not necessarily result in a similar degree of economic significance among categories at any given level of the hierarchy. Maintaining the stability of the SCG facilitates the comparison of data about goods, among different series for a given reference year or over time for any given series. On the other hand, to reflect changes in the economy and new requirements for statistics, the finest level of detail in the classification structure will be revised periodically.

The SCG replaces the Standard Commodity Classification (SCC), which was the first commodity standard applied by Statistics Canada. The SCC was developed and published during the 1950s and a revised edition was released in 1972. The SCC was implemented gradually over the years. It was introduced in the 1960s for imports (the Import Commodity Classification, or MCC), for exports (the Export Commodity Classification, or XCC), and for the commodities transported by rail, road and water. In the 1970s it was extended to the Census of Manufactures (the Industrial Commodity Classification, or ICC), an expanded import classification (the Canadian International Trade Classification, or CITC), and the Input-Output Tables (the Principal Commodity Groups, or PCG). In the early 1980s it was introduced into the family expenditure surveys and the Consumer Price Index.

The Standard Commodity Classification was not itself used as a coding manual. Instead, applied manuals based upon the standard were developed. These manuals drew from the standard, by using some classes as they were in the SCC, and by combining or splitting other classes, but usually respecting the classification structure. Normally, the first three digits of the standard coding system appeared in the derived classifications.

The SCG is based upon the Harmonized Commodity Description and Coding System (Harmonized System, or HS), in that it incorporates the HS classification (descriptions and codes), legal notes, and the general rules of interpretation. Thereby, it can apply HS classification support such as the explanatory notes, the services of the HS Secretariat and other support associated with the HS. The SCG, however, extends the six-digit HS coding system, by an additional two digits. This extension was required to provide more statistical detail for goods that are manufactured in Canada, for the materials used in their manufacture, and for goods that are imported or exported. The extension also attempted, as far as possible, to maintain comparability with earlier data on goods.

The idea of an international standard commodity description and coding system grew out of a need to simplify and expedite trade documentation of all types, including customs documentation. A group of trading organizations responded to this need. Included in this group were the International Chamber of Shipping, the General Agreement on Tariffs and Trade, and the Economic Commission for Europe. They believed that trade documentation would be faster and more accurate if a standard root code could be built into all product identification codes and assigned at the point of production and if the same root code could be incorporated into all the administrative classifications used in trade (e.g., customs tariffs, freight rate schedules, statistical classifications). Such an international standard for commodity classification would:

• expedite international trade documentation;
• reduce the expense incurred by redescribing, reclassifying and recoding goods as they move from one classification system to another in the course of international trade;
• facilitate the standardization of trade documentation and the transmission of data;
• improve the accuracy of commodity statistics; and
• facilitate the collection, comparison and analysis of commodity statistics.

The most widely-used international coding system at the time was the Customs Co-operation Council Nomenclature, which was maintained by the World Customs Organization (WCO)^{Footnote 1}, an organization to which most countries belong. The WCO was established to standardize tariff nomenclatures and facilitate the clearance of goods at international borders. Accordingly, under their auspices, a committee was established to develop the Harmonized System. Work began in 1973 and the classification was completed in 1983. Canada was represented by officials from Revenue Canada (Customs and Excise) and Statistics Canada.

To implement the HS, each country signs a convention (the International Convention on the Harmonized Commodity Description and Coding System) binding itself to adopt the descriptions and codes of the HS and the rules governing its application for customs tariffs, import statistics and export statistics. The system was adopted in January 1988 by forty-five countries or customs unions, including Canada, the European Economic Community and Japan. It was adopted by the United States of America in January 1989.

To facilitate the compilation of market data, Statistics Canada also implemented the HS for production statistics, beginning with information for 1988. In fact, Statistics Canada has a policy stipulating that the HS become the definitional basis for all of the commodity statistics it produces. In many countries, trade classifications have been based upon the Standard International Trade Classification, and production classifications on national industrial classifications. These countries have experienced difficulty in converting commodity classifications to an HS base. Canada is accustomed to integrated commodity classification since, previously, both trade and production classifications were based upon the SCC.

The classification structure of the HS is sufficiently different from that of the SCC to complicate comparison, particularly for residual classes. The HS is designed primarily to facilitate the "identification" and coding of goods; therefore, it is principally organized by component material, a characteristic that is apparent from a physical examination of the goods. The SCC, on the other hand, was designed primarily to facilitate "analysis" of commodity statistics and is principally organized by stage of fabrication (i.e., crude materials, fabricated materials and end products, with the first two categories subdivided by component material, and the third, by use). The benefits of improved quality and comparability of data from adopting the HS, however, are deemed to more than compensate for the breaks in historical continuity and the regrouping of data required for analysis of commodity data.

The Standard Classification of Goods

1. Structure

   The HS (and thus the SCG) was designed for the classification of goods on the basis of their physical characteristics, in the sense that one should be able to apply objective criteria to correctly classify a good or verify its classification, by examining it or asking a laboratory to test its physical or chemical properties. The corollary is that certificates of origin or intended use are not required to classify a good. The use of physical characteristics was thought to be the best way of getting reliably coded data.

   The main objective in developing the SCG was to add a level of commodity detail to the HS structure. This was necessary because the detail in the HS reflects the commodities that were significant in international trade during the 1970s. Additional national requirements for commodity statistics, particularly for commodities that are significant mainly in domestic production, had to be added to the HS. In developing the SCG, it was important to identify commodities that are significant for analytical purposes but also are defined in such a way that they can be reported from records kept by respondents or coded from documentation that travels with the goods.

   The SCG consists of a hierarchy of chapters (two-digit codes), headings (four-digit codes) and subheadings (six-digit codes and eight-digit codes), organized primarily by component material, beginning with crude products and proceeding through further stages of processing, then mixtures and products made from a variety of materials. Numerical codes are used. A count of these codes, by level, is given in the following table:

   SCG Count, By Level

   Level	1988	1996	2001
   Two-digit codes	96	96	96
   Four-digit codes	1,241	1,241	1,241
   Six-digit codes	5,019	5,113	5,113
   Eight-digit codes	12,499	15,087	15,266

   At the two-, four- and six-digit level, the list of goods is exhaustive. To obtain a complete list of codes at maximun detail, it is necessary to add those six-digit subheadings that have not been extended to the eight-digit level (codes in which the 7th and 8th digits are blank) to the count of 8 digit codes. The number of lowest-level codes thus obtained is 16,960 in 1996 and 17,104 in 2001.

   In the classification, commodity descriptions are sometimes employed at the fifth and seventh digit levels to simplify the presentation. Codes have been assigned to the five and seven-digit level, because some of them were required for data collection.

   The structure of the SCG can be illustrated by the example of Sockeye salmon in airtight containers:

   16	chapter	two digits	Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates
   16.04	heading	four digits	Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs
   1604.1	subheading	five digits	Fish, whole or in pieces, but not minced
   1604.11	subheading	six digits	Salmon
   1604.11.1	subheading	seven digits	In airtight containers
   1604.11.14	subheading	eight digits	Sockeye

   Sometimes the coding structure is simpler, as in Cocoa beans, whole or broken, raw or roasted:

   18	chapter	two digits	Cocoa and cocoa preparations
   18.01	heading	four digits	Cocoa beans, whole or broken, raw or roasted
   1801.00	subheading	six digits	Cocoa beans, whole or broken, raw or roasted

   In this latter case, the heading is repeated at the subheading level, and "00" is added to the code, but in the SCG, the heading description is not again repeated at the eight-digit level (i.e., 1801.00.00). This is because, for many headings there was no need to create further subheadings for data collection below the six-digit level. The addition of a significant number of duplicated six-digit-level descriptions (as illustrated above for the four-digit level) would have added considerably to the number of 8 digit classes.

2. Terminology and spelling

   The terminology and spelling in the HS generally follows usage in England or France. The HS Convention calls for application of the HS descriptions exactly as written in English or French, to avoid confusion in comparing statistics. If, for example, the description of a class published by a given country differs from the HS description, users might suspect that the class content has been altered, even though the code is the same. The HS convention (Article 3) does, however, provide some flexibility, by allowing a country to make "...textual adaptations as may be necessary to give effect to the Harmonized System in its domestic law". Countries whose official language is neither English nor French have more freedom in writing descriptions. The application of HS descriptions in Canada creates some difficulties, as Canadian usage of the English and French languages is somewhat different from that in England or France, which were considered as language authorities, respectively, when the HS descriptions were prepared. The concessions (at the six-digit level) to Canadian practice were as follows:

   • "aluminium" in the HS is converted to "aluminum" in the SCG
   • "tyre" is converted to "tire"
   • "trucks" in heading 86.03 has been qualified as "trucks (cars)"
   • "wagons" in heading 86.06 has been qualified as "wagons (freight cars)"
   • "golf cars" in subheading 8703.10 has been qualified as "golf cars (carts)"
   • selected HS terms in heading 87.05 have been replaced by Canadian terms - i.e., "breakdown lorries" by "wreckers", "crane lorries" by "mobile cranes", "concrete-mixer lorries" by "concrete-mixers", "road sweeper lorries" by "road sweepers", and "spraying lorries" by "spraying vehicles"
   • "invalid carriages" has been replaced by "wheelchairs" (87.13 and 8714.20)
   • the period at the end of four-digit descriptions and the colon at the end of subheadings have been dropped, and there are some other minor differences.

   Beyond the six-digit level, the intention was to be consistent with HS subheading descriptions, but spelling tends to reflect that of the author of the description. Furthermore, a set of alternative descriptions has been developed for use with industry questionnaires where HS terminology was deemed inadequate to elicit the required information, or "stand alone" descriptions (not requiring reference to the heading text) were required.

3. Units of measure

   At this time, the SCG does not show a unit of measure for each commodity class. These units, however, are useful, and most commodity surveys collect data for both units of measure and value. Although decisions have been made about the most appropriate unit of measure for most commodities, the remaining problem cases are difficult to resolve. It is difficult, for example, to determine whether weight or number is the most useful unit of measure for some commodities. As well, some commodities may require two units of measure (e.g., weight and area are complementary units of measure for textile fabrics).

4. Industry of origin

   Another objective of the SCG is to define each commodity class in such a way that it can be related to its industry of origin. Monthly commodity data for trade and production grouped by industry of origin can be used as a crude indicator of change in industry output, value added, demand for materials, and capacity utilization, and other measures which are normally available only from annual industry reports that are published years later. Furthermore, establishments are usually assigned to industries according to the products they produce. By using a commodity by industry concordance (which matches each of the lowest-level SCG codes to the industry deemed to be the primary producer of this product), it is possible to classify establishments to industries according to their reported products, and to verify the industry code for a given establishment when its annual statistical report is being processed. Although, in fact, some commodities are not principally produced by only one industry and many are produced as secondary products by different industries, the relationship holds true sufficiently well that the assignment of commodities to industries in this manner produces a useful tool. Accordingly, a concordance linking each of the lowest-level SCG codes to its industry of origin (at the six-digit NAICS level) has been prepared (see concordances).

5. Interpretative rules and legal notes

   Formal notes and rules are an integral part of the HS and, therefore, the SCG. They consist of the section and chapter legal notes at the top of each chapter and a set of interpretive rules (see General Rules for the Interpretation of the Harmonized System). These notes and rules are formal, in that countries signing the convention to implement the HS bind themselves to follow them, and any disputes over an HS-based classification of a commodity would be argued in court in their context. The rules and notes are also applicable to the classes at the seven- and eight digit levels.

6. Current coverage

   The SCG identifies the level of data collected in surveys of imports, exports, material used and shipments, by respondents to the Annual Survey of Manufactures as well as commodity data gathered in a variety of current surveys. The goods identified for each survey reflects the uniqueness of each universe surveyed and illustrate the manner in which different surveys can be accomodated within one general classification. Futhermore, the classes selected reflect the demand for data, their availability, questionnaire or coding manual design, method of data collection, and confidentiality of the information. The alphabetic codes used to identify these levels of data collection have the following meanings:

   Imports (I)

   These codes are related to the commodities for which import data were collected for the specified reference year. The implementation of the HS for import statistics differs from that of the other series, because import statistics are coded according to the joint tariff-statistical code shown in the Customs Tariff (CT). In the CT code, the six-digit HS component is followed by two digits for tariff purposes, then two more digits for statistical purposes; the full ten digits being required to identify a specific commodity. Where statistical requirements are incompatible with the tariff structure, identical statistical breakouts are required from two or more tariff classes to facilitate the regrouping of data to meet statistical requirements. The SCG, having an eight-digit code and being a statistical classification, did not adopt all tariff codes; therefore, it identifies import classes that are identical to tariff classes or to groupings of tariff classes. A concordance linking the codes of the CT to those of the SCG carrying the flag I is available from Standards Division.

   Exports (E)

   These codes appear in the Canadian Export Classification for the appropriate reference year. There are a number of exceptions which are available from Standards Division.

   Shipments (S)

   These codes were used to collect data on shipments of goods as reported in Section 8 of the questionnaires for the Annual Survey of Manufactures.

   Materials (M)

   These codes were used to collect data on energy and materials used by manufacturers as reported in Section 5 and Section 6 of questionnaires for the 1996 Annual Survey of Manufactures. Where an S or M is not shown in a chapter, data is collected at the 2 digit or chapter level.

   Current surveys (C)

   These codes are used to collect data on specific goods in a variety of sub-annual surveys of manufacturers. The C codes cannot be used as a classification in the sense of covering the whole universe as is the case for the I, E, S and M codes. The surveys using these codes focus on very narrow ranges of commodities.

   It will be evident from a perusal of the flags that the definition of the "Other" classes differs according to the survey identified. When more classes are identified in one survey than another, the "Other" class will not be comparable.

   In spite of the large number of commodity classes, the commodity detail is insufficient to meet all requirements. This may be due to lack of space within the relevant range of codes or to the necessity to accommodate a different classification structure. In such cases, additional digits are allowed at the discretion of the subject-matter divisions. At this time, for example, nine-digit codes for use in the Annual Survey of Manufactures have been provided for in the SCG file. These codes and their descriptions are included in the versions of the SCG on this website.

7. Updating

   The SCG is updated annually. See Annex E for a concordance and indication of the changes between 1995 and 1996. Updates come from a number of sources, including HS changes, incorporation of new detail from new surveys, changes in commodity detail covered by existing surveys, and basic changes resulting from commodity classification research.

   "Harmonized System Changes 1996"

   HS changes originate from the HS Committee which is composed of representatives from all signatories to the HS convention. This committee meets regularly at the offices of the World Customs Organization in Brussels, Belgium. It is supported by a permanent secretariat. Proposals for HS changes are submitted to the committee through national representatives. Normally, three or four years elapse between the time a proposal is presented to the committee and the time it affects the collection of data, and thus the SCG. The first set of changes affecting the HS component of the SCG came into effect on January 1, 1992 and consisted of a minimal number of description changes, additions and deletions. The next set of Harmonized System changes came into effect on January 1, 1996 and have been incorporated into this version of the SCG. The 1996 HS changes are significant in number and scope and reflect WCO recommendations or user initiated requests for revision. The text of approximately 125 HS headings, subheadings and classification numbers were modified by the WCO in order to revise or clarify meaning. As well, the 1996 HS changes included 253 deletions of six-digit subheadings, and the addition of 348 new six-digit subheadings. The deletion and addition of subheadings have allowed for more appropriate classification structures, for the incorporation of new technological products such as 'compact disc' products (see HS 8524.31) and to provide more detail for goods whose trade values are high. The 1996 HS changes impact a large number of eight digit SCG codes. A significant portion of the over 2000 code deletions and the over 2600 code additions are a result of the 1996 HS code changes. Every attempt was made to recreate, under the new HS code numbers, the SCG classes that were deleted. In some cases, however, the new HS structure precludes this, the result being a break in historical continuity. Another significant change to the HS takes place on January 1, 2002.

   "Other changes"

   Changes also occur when new surveys are incorporated into the SCG. At this time a process of integration takes place, in which commodities at the appropriate level of the SCG are selected and negotiations are undertaken, in order to modify the seventh and eighth digits of the SCG to reflect the best arrangement for a standard. Most changes arise from ongoing surveys. Routinely, in the last half of each calendar year, a series of meetings to discuss changes in commodity detail to be covered by the various surveys in the next reference year takes place. From these meetings, changes to the SCG are made to reflect the latest requirements for commodity data, and survey coverage for the next data year is settled. Finally, in-depth studies of selected commodity groups are conducted periodically, taking into account the nature of the commodities on the market, requirements for data and modifications to the classification structure. A significant portion of the SCG should undergo such scrutiny annually, from which well-documented proposals for changes should be produced.

   Annual updates to the 1988 edition of the manual were released as a set of replacement pages. This proved to be an administrative burden for purchasers of the manual because of the relatively large number of replacement pages, although the actual number of changes was not great compared to the total number of classes, and also because libraries found such updates to be inconvenient. For these reasons, and since the manual is a basic reference rather than an operating manual, it has been decided beginning with the 1992 manual to discontinue issuing an annual updating supplement. Nevertheless, the classification will continue to be updated annually to fulfill its primary function which is to facilitate the integration of the commodity classifications used in Statistics Canada. These updates will be available to user specifications, priced according to the specification. Contact Standards Division for this service.

8. HS implementation, by survey

   The SCG is intended as a standard for application to all commodity surveys conducted by Statistics Canada. The following table provides a status report on the extent to which the SCG was implemented by January 1, 1996:

   SCG Implementation in Commodity Surveys

   Survey	Number of Survey Categories	Implementation Date
   Imports	16,818 categories	January 1988
   Exports	5,889 categories	January 1988
   Annual Survey of Manufactures (240 different industry questionnaires)	7,406 categories of shipments; 3,566 categories of materials	1988 data year
   Industry Division current surveys (approx. 54)	varies by industry	about 90% were SCG-based for 1992 data
   Water transport	483 categories	1991 data, to be replaced by SCTGFootnote 2
   Truck transport	unknown	to be based on SCTGFootnote 2
   Rail transport	unknown	to be based on SCTGFootnote 2
   Dairy product surveys	varies by survey	draft classification ready 1991
   Other Agriculture Division surveys	varies by survey	preliminary work done 1991
   Family expenditure surveys	over 300 categories of goods	preliminary work done 1992
   Consumer Price Index	over 182 categories of goods	no action to date
   Capital Expenditure Surveys	varies by survey	field test completed and accepted by Methods and Standards Committee; not yet implemented, with the exception of Electric Power Industry Survey, 1991
   Footnotes Footnote 2 Standard Classification of Transported Goods is a classification developped by Statistics Canada and a group of statistical agencies in the United States, based on the SCG, that will permit comparison of data for transported goods. Return to footnote 2 referrer

9. Concordances

   Concordances are prepared to assist users of commodity statistics to compare classifications and to link data. Two of the concordances included in this publication show how the codes actually used to collect data on imports (Annex C) and exports (Annex D) relate to the SCG. These concordances may be used to compare classifications or regroup data since the relationship between exports or imports and the SCG is 1 to 1 or many to one. Concordances in which classes in one classification relate to more than one class in another must provide ratios before the concordances can be used to regroup data.

   A variety of concordances is available to assist users of commodity data. Analysts of commodity data may find concordances linking the classifications before and after HS implementation to be of interest. Others find it useful to group commodities by industry. In the latter context we would like to mention the following concordances:

   • SCG x SIC 1980 (annual versions 1988 to 1996)
   • SCG x NAICS (annual versions 1996 to present)
   • CT x SIC 1980 (cumulative 1988 to 1996)
   • CT x NAICS (cummulative 1988 to present)

   Contact Standards Division for additional information about concordances.

10. Information in electronic form

    Some users prefer to receive classification information in electronic form. Available on diskette are: the codes and descriptions of the classification itself, annual updates and concordances. Please contact Standards Division for information on these products.

11. Additional information

    A number of reference sources for use with the HS are available:

    1. HS Nomenclature
       published by the World Customs Organization in Brussels, available from:
       
       McMullin Publishers Ltd.
       417 St-Pierre St.
       Suite 224
       Montreal, Quebec
       H2Y 2M4
        
    2. HS Alphabetical Index
       (as in 1.)
        
    3. HS Explanatory Notes
       (as in 1.)
        
    4. Customs Tariff
       Minister of Supply and Services, Catalogue No. RV55-2/2002E
        
    5. Canadian Export Classification
       Statistics Canada, International Trade Division, Catalogue No. 12-578E, occasional
        
    6. Canadian Export-Import Alphabetical Index
       Statistics Canada, International Trade Division, Catalogue No. 12-579E, occasional
        
    7. Foreign classifications
       HS-based English language classifications are available from the United States, the European Economic Community and Australia

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General Rules for the Interpretation of the Harmonized System

Classification of goods in the Nomenclature shall be governed by the following principles:

1. The titles of Sections, Chapters and sub-Chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes and, provided such headings or Notes do not otherwise require, according to the following provisions:
2. 1. Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this Rule), presented unassembled or disassembled.
   2. Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than one material or substance shall be according to the principles of Rule 3.
3. When by application of Rule 2(b) or for any other reason, goods are, "prima facie", classifiable under two or more headings, classification shall be effected as follows:
   1. The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods.
   2. Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.
   3. When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.
4. Goods which cannot be classified in accordance with the above Rules shall be classified under the heading appropriate to the goods to which they are most akin.
5. In addition to the foregoing provisions, the following Rules shall apply in respect of the goods referred to therein:
   1. Camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and presented with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. This Rule does not, however, apply to containers which give the whole its essential character;
   2. Subject to the provisions of Rule 5(a) above, packing materials and packing containers presented with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods. However, this provision does not apply when such packing materials or packing containers are clearly suitable for repetitive use.
6. For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related Subheading Notes and, "mutatis mutandis", to the above Rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this Rule the relative Sections and Chapter Notes also apply, unless the context otherwise requires.

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Abbreviations and Symbols Employed in the Standard Classification of Goods

Abbreviations and Symbols Employed in the Standard Classification of Goods

A	ampere
AC	alternating current
AM	amplitude modulation
ASTM	American Society for Testing Materials
Bq	becquerel(s)
oC	degree(s) Celsius
CATV	Community antennae television
cc	cubic centimetre(s)
cg	centigram(s)
C.I.	Colour Index
cm	centimetre(s)
cm2	square centimetre(s)
cm3	cubic centimetre(s)
cN	centinewton(s)
DC	direct current
exc	excluding
g	gram(s)
g.v.w.	gross vehicle weight
Hz	hertz
inc	including
IR	infra-red
kcal	kilocalorie(s)
kg	kilogram(s)
kgf	kilogram force
kJ	kilojoule
km	kilometre(s)
kN	kilonewton(s)
kPa	kilopascal(s)
kV	kilovolt(s)
kVA	kilovolt - ampere(s)
kvar	kilovolt - ampere(s) - reactive
kW	kilowatt(s)
l	litre(s)
m	metre(s)
m-	meta-
m2	square metre(s)
mg	milligram(s)
MHz	megahertz
ml	millilitre(s)
mm	millimetre(s)
mN	millinewton(s)
MPa	megapascal(s)
N	newton(s)
No.	Number
o-	ortho-
pabx	private automatic branch exchange
pbx	private branch exchange
s	second(s)
sec.	second(s)
spp.	species
t	tonne(s)
UV	ultra-violet
V	volt(s)
vol.	volume
W	watt(s)
%	percent
X	X degree(s)

Section notes

Standard Classification of Goods

Sections	Title
Section I	Live animals; animal products
Section II	Vegetable products
Section III	Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes
Section IV	Prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes
Section V	Mineral products
Section VI	Products of the chemical or allied industries
Section VII	Plastics and articles thereof; rubber and articles thereof
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)
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
Section X	Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard; paper and paperboard and articles thereof
Section XI	Textiles and textile articles
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
Section XIII	Articles of stone, plaster, cement, asbestos, mica or similar materials; ceramic products; glass and glassware
Section XIV	Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin
Section XV	Base metals and articles of base metal
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
Section XVII	Vehicles, aircraft, vessels and associated transport equipment
Section XVIII	Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; clocks and watches; musical instruments; parts and accessories thereof
Section XIX	Arms and ammunition; parts and accessories thereof
Section XX	Miscellaneous manufactured articles
Section XXI	Works of art, collectors' pieces and antiques

Section XXI:  Works of art, collectors' pieces and antiques

Chapter 97:  Works of art, collectors' pieces and antiques

Notes.

1. This Chapter does not cover:
   1. Unused postage or revenue stamps, postal stationery (stamped paper) or the like, of current or new issue in the country to which they are destined (Chapter 49);
   2. Theatrical scenery, studio back-cloths or the like, of painted canvas (heading No. 59.07) except if they may be classified in heading No. 97.06; or
   3. Pearls, natural or cultured, or precious or semi-precious stones (headings Nos. 71.01 to 71.03).
2. For the purposes of heading No. 97.02, the expression "original engravings, prints and lithographs" means impressions produced directly, in black and white or in colour, of one or of several plates wholly executed by hand by the artist, irrespective of the process or of the material employed by him, but not including any mechanical or photomechanical process.
3. Heading No. 97.03 does not apply to mass-produced reproductions or works of conventional craftsmanship of a commercial character, even if these articles are designed or created by artists.
4. 1. Subject to Notes 1 to 3 above, articles of this Chapter are to be classified in this Chapter and not in any other Chapter of the Classification.
   2. Heading No. 97.06 does not apply to articles of the preceding headings of this Chapter.
5. Frames around paintings, drawings, pastels, collages or similar decorative plaques, engravings, prints or lithographs are to be classified with those articles, provided they are of a kind and of a value normal to those articles. Frames which are not of a kind or of a value normal to the articles referred to in this Note are to be classified separately.

Section XX:  Miscellaneous manufactured articles

Chapter 94:  Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings

Notes.

1. This Chapter does not cover:

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

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

   c) Articles of Chapter 71;

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

   e) Furniture specially designed as parts of refrigerating or freezing equipment of heading No. 84.18; furniture specially designed for sewing machines (heading No. 84.52);

   f) Lamps or lighting fittings of Chapter 85;

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

   h) Articles of heading No. 87.14;

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

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

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

2. The articles (other than parts) referred to in headings Nos. 94.01 to 94.03 are to be classified in those headings only if they are designed for placing on the floor or ground.
   
   The following are, however, to be classified in the above-mentioned headings even if they are designed to be hung, to be fixed to the wall or to stand one on the other:
   1. Cupboards, bookcases, other shelved furniture and unit furniture;
   2. Seats and beds.
3. 1. In headings Nos. 94.01 to 94.03 references to parts of goods do not include references to sheets or slabs (whether or not cut to shape but not combined with other parts) of glass (including mirrors), marble or other stone or of any other material referred to in Chapter 68 or 69.
   2. Goods described in heading No. 94.04, presented separately, are not to be classified in heading No. 94.01, 94.02 or 94.03 as parts of goods.
4. For the purposes of heading No. 94.06, the expression "prefabricated buildings" means buildings which are finished in the factory or put up as elements, presented together, to be assembled on site, such as housing or worksite accommodation, offices, schools, shops, sheds, garages or similar buildings.

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Chapter 95:  Toys, games and sports requisites; parts and accessories thereof

Notes.

1. This Chapter does not cover:

   a) Christmas tree candles (heading No. 34.06);

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

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

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

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

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

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

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

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

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

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

   m) Pumps for liquids (heading No. 84.13), filtering or purifying machinery and apparatus for liquids or gases (heading No. 84.21), electric motors (heading No. 85.01), electric transformers (heading No. 85.04) or radio remote control apparatus (heading No. 85.26);

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

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

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

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

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

   s) Arms or other articles of Chapter 93;

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

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

2. This Chapter includes articles in which natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed), precious metal or metal clad with precious metal constitute only minor constituents.
3. Subject to Note 1 above, parts and accessories which are suitable for use solely or principally with articles of this Chapter are to be classified with those articles.

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Chapter 96:  Miscellaneous manufactured articles

Notes.

1. This Chapter does not cover:

   a) Pencils for cosmetic or toilet uses (Chapter 33);

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

   c) Imitation jewellery (heading No. 71.17);

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

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

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

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

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

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

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

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

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

2. In heading No. 96.02 the expression "vegetable or mineral carving material" means:
   1. Hard seeds, pips, hulls and nuts and similar vegetable materials of a kind used for carving (for example, corozo and dom);
   2. Amber, meerschaum, agglomerated amber and agglomerated meerschaum, jet and mineral substitutes for jet.
3. In heading No. 96.03 the expression "prepared knots and tufts for broom or brush making" applies only to unmounted knots and tufts of animal hair, vegetable fibre or other material, which are ready for incorporation without division in brooms or brushes, or which require only such further minor processes as trimming to shape at the top, to render them ready for such incorporation.
4. Articles of this Chapter, other than headings Nos. 96.01 to 96.06 or 96.15, remain classified in the Chapter whether or not composed wholly or partly of precious metal or metal clad with precious metal, of natural or cultured pearls, or precious or semi-precious stones (natural, synthetic or reconstructed). However, headings Nos. 96.01 to 96.06 and 96.15 include articles in which natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed), precious metal or metal clad with precious metal constitute only minor constituents.

Section XIX:  Arms and ammunition; parts and accessories thereof

Chapter 93:  Arms and ammunition; parts and accessories thereof

Notes.

1. This Chapter does not cover:
   1. Goods of Chapter 36 (for example, percussion caps, detonators, signalling flares);
   2. Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);
   3. Armoured fighting vehicles (heading No. 87.10);
   4. Telescopic sights and other optical devices suitable for use with arms, unless mounted on a firearm or presented with the firearm on which they are designed to be mounted (Chapter 90);
   5. Bows, arrows, fencing foils or toys (Chapter 95); or
   6. Collectors' pieces or antiques (heading No. 97.05 or 97.06).
2. In heading No. 93.06, the reference to "parts thereof" does not include radio or radar apparatus of heading No. 85.26.

Section XVIII:  Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; clocks and watches; musical instruments; parts and accessories thereof

Chapter 90:  Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof

Notes.

1. This Chapter does not cover:

   a) Articles of a kind used in machines, appliances or for other technical uses, of vulcanised rubber other than hard rubber (heading No. 40.16), of leather or of composition leather (heading No. 42.04) or of textile material (heading No. 59.11);

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

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

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

   e) Goods of heading No. 70.07, 70.08, 70.11, 70.14, 70.15 or 70.17;

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

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

   h) Searchlights or spotlights of a kind used for cycles or motor vehicles (heading No. 85.12); portable electric lamps of heading No. 85.13; cinematographic sound recording, reproducing or re-recording apparatus (heading No. 85.19 or 85.20); sound-heads (heading No. 85.22); still image video cameras and other video camera recorders (heading No. 85.25); radar apparatus, radio navigational aid apparatus or radio remote control apparatus (heading No. 85.26); sealed beam lamp units of heading 85.39; optical fibre cables of heading No. 85.44;

   ij) Searchlights or spotlights of heading No. 94.05;

   k) Articles of Chapter 95;

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

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

2. Subject to Note 1 above, parts and accessories for machines, apparatus, instruments or articles of this Chapter are to be classified according to the following rules:
   1. Parts and accessories which are goods included in any of the headings of this Chapter or of Chapter 84, 85 or 91 (other than heading No. 84.85, 85.48 or 90.33) are in all cases to be classified in their respective headings;
   2. Other parts and accessories, if suitable for use solely or principally with a particular kind of machine, instrument or apparatus, or with a number of machines, instruments or apparatus of the same heading (including a machine, instrument or apparatus of heading No. 90.10, 90.13 or 90.31) are to be classified with the machines, instruments or apparatus of that kind;
   3. All other parts and accessories are to be classified in heading No. 90.33.
3. The provisions of Note 4 to Section XVI apply also to this Chapter.
4. Heading No. 90.05 does not apply to telescopic sights for fitting to arms, periscopic telescopes for fitting to submarines or tanks, or to telescopes for machines, appliances, instruments or apparatus of this Chapter or Section XVI; such telescopic sights and telescopes are to be classified in heading No. 90.13.
5. Measuring or checking optical instruments, appliances or machines which, but for this Note, could be classified both in heading No. 90.13 and in heading No. 90.31 are to be classified in heading No. 90.31.
6. Heading No. 90.32 applies only to:
   1. Instruments and apparatus for automatically controlling the flow, level, pressure or other variables of liquids or gases, or for automatically controlling temperature, whether or not their operation depends on an electrical phenomenon which varies according to the factor to be automatically controlled; and
   2. Automatic regulators of electrical quantities, and instruments or apparatus for automatically controlling non-electrical quantities the operation of which depends on an electrical phenomenon varying according to the factor to be controlled.

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Chapter 91:  Clocks and watches and parts thereof

Notes.

1. This Chapter does not cover:
   1. Clock or watch glasses or weights (classified according to their constituent material);
   2. Watch chains (heading No. 71.13 or 71.17, as the case may be);
   3. Parts of general use defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39) or of precious metal or metal clad with precious metal (generally heading No. 71.15); clock or watch springs are, however, to be classified as clock or watch parts (heading No. 91.14);
   4. Bearing balls (heading No. 73.26 or 84.82, as the case may be);
   5. Articles of heading No. 84.12 constructed to work without an escapement;
   6. Ball bearings (heading No. 84.82); or
   7. Articles of Chapter 85, not yet assembled together or with other components into watch or clock movements or into articles suitable for use solely or principally as parts of such movements (Chapter 85).
2. Heading No. 91.01 covers only watches with case wholly of precious metal or of metal clad with precious metal, or of the same materials combined with natural or cultured pearls, or precious or semi-precious stones (natural, synthetic or reconstructed) of headings Nos. 71.01 to 71.04. Watches with case of base metal inlaid with precious metal fall in heading No. 91.02.
3. For the purposes of this Chapter, the expression "watch movements" means devices regulated by a balance-wheel and hairspring, quartz crystal or any other system capable of determining intervals of time, with a display or a system to which a mechanical display can be incorporated. Such watch movements shall not exceed 12 mm in thickness and 50 mm in width, length or diameter.
4. Except as provided in Note 1, movements and other parts suitable for use both in clocks or watches and in other articles (for example, precision instruments) are to be classified in this Chapter.

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Chapter 92:  Musical instruments; parts and accessories of such articles

Notes.

1. This Chapter does not cover:
   1. Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);
   2. Microphones, amplifiers, loud-speakers, head-phones, switches, stroboscopes or other accessory instruments, apparatus or equipment of Chapter 85 or 90, for use with but not incorporated in or housed in the same cabinet as instruments of this Chapter;
   3. Toy instruments or apparatus (heading No. 95.03);
   4. Brushes for cleaning musical instruments (heading No. 96.03); or
   5. Collectors' pieces or antiques (heading No. 97.05 or 97.06).
2. Bows and sticks and similar devices used in playing the musical instruments of heading No. 92.02 or 92.06 presented with such instruments in numbers normal thereto and clearly intended for use therewith, are to be classified in the same heading as the relative instruments.
   
   Cards, discs and rolls of heading No. 92.09 presented with an instrument are to be treated as separate articles and not as forming a part of such instrument.

Section XVII:  Vehicles, aircraft, vessels and associated transport equipment

Notes.

1. This Section does not cover articles of heading No. 95.01, 95.03 or 95.08, or bobsleighs, toboggans or the like of heading No. 95.06.
2. The expressions "parts" and "parts and accessories" do not apply to the following articles, whether or not they are identifiable as for the goods of this Section:

   a) Joints, washers or the like of any material (classified according to their constituent material or in heading No. 84.84) or other articles of vulcanised rubber other than hard rubber (heading No. 40.16);

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

   c) Articles of Chapter 82 (tools);

   d) Articles of heading No. 83.06;

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

   f) Electrical machinery or equipment (Chapter 85);

   g) Articles of Chapter 90;

   h) Articles of Chapter 91;

   ij) Arms (Chapter 93);

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

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

3. References in Chapters 86 to 88 to "parts" or "accessories" do not apply to parts or accessories which are not suitable for use solely or principally with the articles of those Chapters. A part or accessory which answers to a description in two or more of the headings of those Chapters is to be classified under that heading which corresponds to the principal use of that part or accessory.
4. For the purposes of this Section:
   1. Vehicles specially constructed to travel on both road and rail are classified under the appropriate heading of Chapter 87;
   2. Amphibious motor vehicles are classified under the appropriate heading of Chapter 87;
   3. Aircraft specially constructed so that they can also be used as road vehicles are classified under the appropriate heading of Chapter 88.
5. Air-cushion vehicles are to be classified within this Section with the vehicles to which they are most akin as follows:
   1. In Chapter 86 if designed to travel on a guide-track (hovertrains);
   2. In Chapter 87 if designed to travel over land or over both land and water;
   3. In Chapter 89 if designed to travel over water, whether or not able to land on beaches or landing-stages or also able to travel over ice.
   Parts and accessories of air-cushion vehicles are to be classified in the same way as those of vehicles of the heading in which the air-cushion vehicles are classified under the above provisions.
   
   Hovertrain track fixtures and fittings are to be classified as railway track fixtures and fittings, and signalling, safety or traffic control equipment for hovertrain transport systems as signalling, safety or traffic control equipment for railways.

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Chapter 86:  Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kinds

Notes.

1. This Chapter does not cover:
   1. Railway or tramway sleepers of wood or of concrete, or concrete guide-track sections for hovertrains (heading No. 44.06 or 68.10);
   2. Railway or tramway track construction material of iron or steel of heading No. 73.02; or
   3. Electrical signalling, safety or traffic control equipment of heading No. 85.30.
2. Heading No. 86.07 applies, inter alia, to:
   1. Axles, wheels, wheel sets (running gear), metal tires, hoops and hubs and other parts of wheels;
   2. Frames, underframes, truck assemblies;
   3. Axle boxes; brake gear;
   4. Buffers for rolling-stock; hooks and other coupling gear and corridor connections;
   5. Coachwork.
3. Subject to the provisions of Note 1 above, heading No. 86.08 applies, inter alia, to:
   1. Assembled track, turntables, platform buffers, loading gauges;
   2. Semaphores, mechanical signal discs, level crossing control gear, signal and point controls, and other mechanical (including electro-mechanical) signalling, safety or traffic control equipment, whether or not fitted for electric lighting, for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields.

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Chapter 87:  Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof

Notes.

1. This Chapter does not cover railway or tramway rolling-stock designed solely for running on rails.
2. For the purposes of this Chapter, "tractors" means vehicles constructed essentially for hauling or pushing another vehicle, appliance or load, whether or not they contain subsidiary provision for the transport, in connection with the main use of the tractor, of tools, seeds, fertilisers or other goods.
   
   Machines and working tools designed for fitting to tractors of heading No. 87.01 as interchangeable equipment remain classified in their respective headings even if presented with the tractor, and whether or not mounted on it.
3. Motor chassis fitted with cabs fall in headings Nos. 87.02 to 87.04, and not in heading No. 87.06.
4. Heading No. 87.12 includes all children's bicycles. Other children's cycles fall in heading No. 95.01.

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Chapter 88:  Aircraft, spacecraft and parts thereof

Subheading Note.

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

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Chapter 89:  Ships, boats and floating structures

Note.

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