Section VI:  Products of the chemical or allied industries

Notes.

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

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

Notes.

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

Chapter 29:  Organic chemicals

Notes.

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

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

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

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

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

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

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

   g) Enzymes (heading No. 35.07);

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

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

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

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

Subheading Note.

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

Chapter 30:  Pharmaceutical products

Notes.

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

Chapter 31:  Fertilisers

Notes.

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

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

Notes.

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

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

Notes.

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

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

Notes.

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

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

Notes.

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

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

Notes.

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

Chapter 37:  Photographic or cinematographic goods

Notes.

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

Chapter 38:  Miscellaneous chemical products

Notes.

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

Section V:  Mineral products

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

Notes.

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

Chapter 26:  Ores, slag and ash

Notes.

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

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

Notes.

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

Subheading Notes.

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

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

Note.

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

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

Notes.

1. This Chapter does not cover meat, meat offal, fish, crustaceans, molluscs or other aquatic invertebrates, prepared or preserved by the processes specified in Chapter 2 or 3 or heading No. 05.04.
2. Food preparations fall in this Chapter provided that they contain more than 20% by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof. In cases where the preparation contains two or more of the products mentioned above, it is classified in the heading of Chapter 16 corresponding to the component or components which predominate by weight. These provisions do not apply to the stuffed products of heading No. 19.02 or to the preparations of heading No. 21.03 or 21.04.

Subheading Notes.

1. For the purposes of subheading No. 1602.10, the expression "homogenised preparations" means preparations of meat, meat offal or blood, finely homogenised, put up for retail sale as infant food or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of meat or meat offal. This subheading takes precedence over all other subheadings of heading No. 16.02.
2. The fish and crustaceans specified in the subheadings of heading No. 16.04 or 16.05 under their common names only, are of the same species as those mentioned in Chapter 3 under the same name.

Chapter 17:  Sugars and sugar confectionery

Note.

1. This Chapter does not cover:
   1. Sugar confectionery containing cocoa (heading No. 18.06);
   2. Chemically pure sugars (other than sucrose, lactose, maltose, glucose and fructose) or other products of heading No. 29.40; or
   3. Medicaments or other products of Chapter 30.

Subheading Note.

1. For the purposes of subheadings Nos. 1701.11 and 1701.12, "raw sugar" means sugar whose content of sucrose by weight, in the dry state, corresponds to a polarimeter reading of less than 99.5 °.

Chapter 18:  Cocoa and cocoa preparations

Notes.

1. This Chapter does not cover the preparations of heading No. 04.03, 19.01, 19.04, 19.05, 21.05, 22.02, 22.08, 30.03 or 30.04.
2. Heading No. 18.06 includes sugar confectionery containing cocoa and, subject to Note 1 to this Chapter, other food preparations containing cocoa.

Chapter 19:  Preparations of cereals, flour, starch or milk; pastrycooks' products

Notes.

1. This Chapter does not cover:
   1. Except in the case of stuffed products of heading No. 19.02, food preparations containing more than 20% by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);
   2. Biscuits or other articles made from flour or from starch, specially prepared for use in animal feeding (heading No. 23.09); or
   3. Medicaments or other products of Chapter 30.
2. For the purposes of heading No. 19.01, the terms "flour" and "meal" mean:
   1. Cereal flour and meal of Chapter 11, and
   2. Flour, meal and powder of vegetable origin of any Chapter, other than flour, meal or powder of dried vegetables (heading No. 07.12), of potatoes (heading No. 11.05) or of dried leguminous vegetables (heading No. 11.06).
3. Heading No. 19.04 does not cover preparations containing more than 6% by weight of cocoa calculated on a totally defatted basis or coated with chocolate or other food preparations containing cocoa of heading No. 18.06 (heading No. 18.06).
4. For the purposes of heading No. 19.04, the expression "otherwise prepared" means prepared or processed to an extent beyond that provided for in the headings of or Notes to Chapter 10 or 11.

Chapter 20:  Preparations of vegetables, fruit, nuts or other parts of plants

Notes.

1. This Chapter does not cover:
   1. Vegetables, fruit or nuts, prepared or preserved by the processes specified in Chapter 7, 8 or 11;
   2. Food preparations containing more than 20% by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16); or
   3. Homogenised composite food preparations of heading No. 21.04.
2. Headings Nos. 20.07 and 20.08 do not apply to fruit jellies, fruit pastes, sugar-coated almonds or the like in the form of sugar confectionery (heading No. 17.04) or chocolate confectionery (heading No. 18.06).
3. Headings Nos. 20.01, 20.04 and 20.05 cover, as the case may be, only those products of Chapter 7 or of heading No. 11.05 or 11.06 (other than flour, meal and powder of the products of Chapter 8) which have been prepared or preserved by processes other than those referred to in Note 1 (a).
4. Tomato juice the dry weight content of which is 7% or more is to be classified in heading No. 20.02.
5. For the purposes of heading No. 20.09, the expression "juices, unfermented and not containing added spirit" means juices of an alcoholic strength by volume (see Note 2 to Chapter 22) not exceeding 0.5% vol.

Subheading Notes.

1. For the purposes of subheading No. 2005.10, the expression "homogenised vegetables" means preparations of vegetables, finely homogenised, put up for retail sale as infant food or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of vegetables. Subheading No. 2005.10 takes precedence over all other subheadings of heading No. 20.05.
2. For the purposes of subheading No. 2007.10, the expression "homogenised preparations" means preparations of fruit, finely homogenised, put up for retail sale as infant food or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of fruit. Subheading No. 2007.10 takes precedence over all other subheadings of heading No. 20.07.

Chapter 21:  Miscellaneous edible preparations

Notes.

1. This Chapter does not cover:
   1. Mixed vegetables of heading No. 07.12;
   2. Roasted coffee substitutes containing coffee in any proportion (heading No. 09.01);
   3. Flavoured tea (heading No. 09.02);
   4. Spices or other products of headings Nos. 09.04 to 09.10;
   5. Food preparations, other than the products described in heading No. 21.03 or 21.04, containing more than 20% by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);
   6. Yeast put up as a medicament and other products of heading No. 30.03 or 30.04; or
   7. Prepared enzymes of heading No. 35.07.
2. Extracts of the substitutes referred to in Note 1 (b) above are to be classified in heading No. 21.01.
3. For the purposes of heading No. 21.04, the expression "homogenised composite food preparations" means preparations consisting of a finely homogenised mixture of two or more basic ingredients such as meat, fish, vegetables or fruit, put up for retail sale as infant food or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition, no account is to be taken of small quantities of any ingredients which may be added to the mixture for seasoning, preservation or other purposes. Such preparations may contain a small quantity of visible pieces of ingredients.

Chapter 22:  Beverages, spirits and vinegar

Notes.

1. This Chapter does not cover:
   1. Products of this Chapter (other than those of heading No. 22.09) prepared for culinary purposes and thereby rendered unsuitable for consumption as beverages (generally heading No. 21.03);
   2. Sea water (heading No. 25.01);
   3. Distilled or conductivity water or water of similar purity (heading No. 28.51);
   4. Acetic acid of a concentration exceeding 10% by weight of acetic acid (heading No. 29.15);
   5. Medicaments of heading No. 30.03 or 30.04; or
   6. Perfumery or toilet preparations (Chapter 33).
2. For the purposes of this Chapter and of Chapters 20 and 21, the "alcoholic strength by volume" shall be determined at a temperature of 20 °C.
3. For the purposes of heading No. 22.02, the term "non-alcoholic beverages" means beverages of an alcoholic strength by volume not exceeding 0.5% vol. Alcoholic beverages are classified in headings Nos. 22.03 to 22.06 or heading No. 22.08 as appropriate.

Subheading Note.

1. For the purposes of subheading No. 2204.10, the expression "sparkling wine" means wine which, when kept at a temperature of 20 °C in closed containers, has an excess pressure of not less than 3 bars.

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

Note.

1. Heading No. 23.09 includes products of a kind used in animal feeding, not elsewhere specified or included, obtained by processing vegetable or animal materials to such an extent that they have lost the essential characteristics of the original material, other than vegetable waste, vegetable residues and by-products of such processing.

Chapter 24:  Tobacco and manufactured tobacco substitutes

Note.

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

Section III:  Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes

Chapter 15:  Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes

Notes.

1. This Chapter does not cover:
   1. Pig fat or poultry fat of heading No. 02.09;
   2. Cocoa butter, fat or oil (heading No. 18.04);
   3. Edible preparations containing by weight more than 15% of the products of heading No. 04.05 (generally Chapter 21);
   4. Greaves (heading No. 23.01) or residues of headings Nos. 23.04 to 23.06;
   5. Fatty acids, prepared waxes, medicaments, paints, varnishes, soap, perfumery, cosmetic or toilet preparations, sulphonated oils or other goods of Section VI; or
   6. Factice derived from oils (heading No. 40.02).
2. Heading No. 15.09 does not apply to oils obtained from olives by solvent extraction (heading No. 15.10).
3. Heading No. 15.18 does not cover fats or oils or their fractions, merely denatured, which are to be classified in the heading appropriate to the corresponding undenatured fats and oils and their fractions.
4. Soap-stocks, oil foots and dregs, stearin pitch, glycerol pitch and wool grease residues fall in heading No. 15.22.

Section II:  Vegetable products

Note.

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

Chapter 06:  Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage

Notes.

1. Subject to the second part of heading No. 06.01, this Chapter covers only live trees and goods (including seedling vegetables) of a kind commonly supplied by nursery gardeners or florists for planting or for ornamental use; nevertheless it does not include potatoes, onions, shallots, garlic or other products of Chapter 7.
2. Any reference in heading No. 06.03 or 06.04 to goods of any kind shall be construed as including a reference to bouquets, floral baskets, wreaths and similar articles made wholly or partly of goods of that kind, account not being taken of accessories of other materials. However, these headings do not include collages or similar decorative plaques of heading No. 97.01.

Chapter 07:  Edible vegetables and certain roots and tubers

Notes.

1. This Chapter does not cover forage products of heading No. 12.14.
2. In headings Nos. 07.09, 07.10, 07.11 and 07.12 the word "vegetables" includes edible mushrooms, truffles, olives, capers, marrows, pumpkins, aubergines, sweet corn (Zea mays var. saccharata) Capsicum or of the genus Pimenta, fennel, parsley, chervil, tarragon, cress and sweet marjoram (Majorana hortensis or Origanum majorana).
3. Heading No. 07.12 covers all dried vegetables of the kinds falling in headings Nos. 07.01 to 07.11, other than:
   1. dried leguminous vegetables, shelled (heading No. 07.13);
   2. sweet corn in the forms specified in headings Nos. 11.02 to 11.04;
   3. flour, meal, powder, flakes, granules and pellets of potatoes (heading No. 11.05);
   4. flour, meal and powder of the dried leguminous vegetables of heading No. 07.13 (heading No. 11.06).
4. However, dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta are excluded from this Chapter (heading No. 09.04).

Chapter 08:  Edible fruit and nuts; peel of citrus fruit or melons

Notes.

1. This Chapter does not cover inedible nuts or fruits.
2. Chilled fruits and nuts are to be classified in the same headings as the corresponding fresh fruits and nuts.
3. Dried fruit or dried nuts of this Chapter may be partially rehydrated, or treated for the following purposes:
   1. For additional preservation or stabilisation (e.g., by moderate heat treatment, sulphuring, the addition of sorbic acid or potassium sorbate),
   2. To improve or maintain their appearance (e.g., by the addition of vegetable oil or small quantities of glucose syrup), provided that they retain the character of dried fruit or dried nuts.

Chapter 09:  Coffee, tea, maté and spices

Notes.

1. Mixtures of the products of headings Nos. 09.04 to 09.10 are to be classified as follows:
   1. Mixtures of two or more of the products of the same heading are to be classified in that heading;
   2. Mixtures of two or more of the products of different headings are to be classified in heading No. 09.10.
      
      The addition of other substances to the products of headings Nos. 09.04 to 09.10 (or to the mixtures referred to in paragraph (a) or (b) above) shall not affect their classification provided the resulting mixtures retain the essential character of the goods of those headings. Otherwise such mixtures are not classified in this Chapter; those constituting mixed condiments or mixed seasonings are classified in heading No. 21.03.
2. This Chapter does not cover Cubeb pepper (Piper cubeba) or other products of heading No. 12.11.

Chapter 10:  Cereals

Notes.

1. 1. The products specified in the headings of this Chapter are to be classified in those headings only if grains are present, whether or not in the ear or on the stalk.
   2. The Chapter does not cover grains which have been hulled or otherwise worked. However, rice, husked, milled, polished, glazed, parboiled or broken remains classified in heading No. 10.06.
2. Heading No. 10.05 does not cover sweet corn (Chapter 7).

Subheading Note.

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

Chapter 11:  Products of the milling industry; malt; starches; inulin; wheat gluten

Notes.

1. This Chapter does not cover:
   1. Roasted malt put up as coffee substitutes (heading No. 09.01 or 21.01);
   2. Prepared flours, meals or starches of heading No. 19.01;
   3. Corn flakes or other products of heading No. 19.04;
   4. Vegetables, prepared or preserved, of heading No. 20.01, 20.04 or 20.05;
   5. Pharmaceutical products (Chapter 30); or
   6. Starches having the character of perfumery, cosmetic or toilet preparations (Chapter 33).
2. 1. Products from the milling of the cereals listed in the table below fall in this Chapter if they have, by weight on the dry product:
      1. a starch content (determined by the modified Ewers polarimetric method) exceeding that indicated in Column (2); and
      2. an ash content (after deduction of any added minerals) not exceeding that indicated in column (3).
      Otherwise, they fall in heading No. 23.02. However, germ of cereals, whole, flattened, in flakes or ground is always classified in heading No. 11.04.
   2. Products falling in this Chapter under the above provisions shall be classified in heading No. 11.01 or 11.02 if the percentage passing through a woven metal wire cloth sieve with the aperture indicated in Column (4) or (5) is not less, by weight, than that shown against the cereal concerned.
      
      Otherwise, they fall in heading No. 11.03 or 11.04.
       

      Products from the milling of the cereals listed in the table below fall in this Chapter if they have, by weight on the dry product

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

3. For the purposes of heading No. 11.03, the terms "groats" and "meal" mean products obtained by the fragmentation of cereal grains, of which:
   1. in the case of maize (corn) products, at least 95% by weight passes through a woven metal wire cloth sieve with an aperture of 2 mm;
   2. in the case of other cereal products, at least 95% by weight passes through a woven metal wire cloth sieve with an aperture of 1.25 mm.

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

Notes.

1. Heading No. 12.07 applies, inter alia, to palm nuts and kernels, cotton seeds, castor oil seeds, sesamum seeds, mustard seeds, safflower seeds, poppy seeds and shea nuts (karite nuts). It does not apply to products of heading No. 08.01 or 08.02 or to olives (Chapter 7 or Chapter 20).
2. Heading No. 12.08 applies not only to non-defatted flours and meals but also to flours and meals which have been partially defatted or defatted and wholly or partially refatted with their original oils. It does not, however, apply to residues of headings Nos. 23.04 to 23.06.
3. For the purposes of heading No. 12.09, beet seeds, grass and other herbage seeds, seeds of ornamental flowers, vegetable seeds, seeds of forest trees, seeds of fruit trees, seeds of vetches (other than those of the species Vicia faba ) or of lupines are to be regarded as "seeds of a kind used for sowing".
   
   Heading No. 12.09 does not, however, apply to the following even if for sowing:
   1. Leguminous vegetables or sweet corn (Chapter 7);
   2. Spices or other products of Chapter 9;
   3. Cereals (Chapter 10); or
   4. Products of headings Nos. 12.01 to 12.07 or 12.11.
4. Heading No. 12.11 applies, inter alia, to the following plants or parts thereof: basil, borage, ginseng, hyssop, liquorice, all species of mint, rosemary, rue, sage and wormwood.
   
   Heading No. 12.11 does not, however, apply to:
   1. Medicaments of Chapter 30;
   2. Perfumery, cosmetic or toilet preparations of Chapter 33; or
   3. Insecticides, fungicides, herbicides, disinfectants or similar products of heading No. 38.08.
5. For the purpose of heading No. 12.12, the term "seaweeds and other algae" does not include:
   1. Dead single-cell micro-organisms of heading No. 21.02;
   2. Cultures of micro-organisms of heading No. 30.02; or
   3. Fertilisers of heading No. 31.01 or 31.05.

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

Note.

1. Heading No. 13.02 applies, inter alia, to liquorice extract and extract of pyrethrum, extract of hops, extract of aloes and opium.
   
   The heading does not apply to:
   1. Liquorice extract containing more than 10% by weight of sucrose or put up as confectionery (heading No. 17.04);
   2. Malt extract (heading No. 19.01);
   3. Extracts of coffee, tea or maté (heading No. 21.01);
   4. Vegetable saps or extracts constituting alcoholic beverages (Chapter 22);
   5. Camphor, glycyrrhizin or other products of heading No. 29.14 or 29.38;
   6. Medicaments of heading No. 30.03 or 30.04 or blood-grouping reagents (heading No. 30.06);
   7. Tanning or dyeing extracts (heading No. 32.01 or 32.03);
   8. Essential oils, concretes, absolutes, resinoids, extracted oleoresins, aqueous distillates or aqueous solutions of essential oils or preparations based on odoriferous substances of a kind used for the manufacture of beverages (Chapter 33); or
   9. Natural rubber, balata, gutta-percha, guayule, chicle or similar natural gums (heading No. 40.01).

Chapter 14:  Vegetable plaiting materials; vegetable products not elsewhere specified or included

Notes.

1. This Chapter does not cover the following products which are to be classified in Section XI: vegetable materials or fibres of vegetable materials of a kind used primarily in the manufacture of textiles, however prepared, or other vegetable materials which have undergone treatment so as to render them suitable for use only as textile materials.
2. Heading No. 14.01 applies, inter alia, to bamboos (whether or not split, sawn lengthwise, cut to length, rounded at the ends, bleached, rendered non-inflammable, polished or dyed), split osier, reeds and the like, to rattan cores and to drawn or split rattans. The heading does not apply to chipwood (heading No. 44.04).
3. Heading No. 14.02 does not apply to wood wool (heading No. 44.05).
4. Heading No. 14.03 does not apply to prepared knots or tufts for broom or brush making (heading No. 96.03).

Section I:  Live animals; animal products

Notes.

1. Any reference in this Section to a particular genus or species of an animal, except where the context otherwise requires, includes a reference to the young of that genus or species.
2. Except where the context otherwise requires, throughout the Classification any reference to "dried" products also covers products which have been dehydrated, evaporated or freeze-dried.

Chapter 01:  Live animals

Note.

1. This Chapter covers all live animals except:
   1. Fish and crustaceans, molluscs and other aquatic invertebrates, of heading No. 03.01, 03.06 or 03.07;
   2. Cultures of micro-organisms and other products of heading No. 30.02; and
   3. Animals of heading No. 95.08.

Chapter 02:  Meat and edible meat offal

Note.

1. This Chapter does not cover:
   1. Products of the kinds described in headings Nos. 02.01 to 02.08 or 02.10, unfit or unsuitable for human consumption;
   2. Guts, bladders or stomachs of animals (heading No. 05.04) or animal blood (heading No. 05.11 or 30.02); or
   3. Animal fat, other than products of heading No. 02.09 (Chapter 15).

Chapter 03:  Fish and crustaceans, molluscs and other aquatic invertebrates

Notes.

1. This Chapter does not cover:
   1. Marine mammals (heading No. 01.06) or meat thereof (heading No. 02.08 or 02.10);
   2. Fish (including livers and roes thereof) or crustaceans, molluscs or other aquatic invertebrates, dead and unfit or unsuitable for human consumption by reason of either their species or their condition (Chapter 5); flours, meals or pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption (heading No. 23.01); or
   3. Caviar or caviar substitutes prepared from fish eggs (heading No. 16.04).
2. In this Chapter the term "pellets" means products which have been agglomerated either directly by compression or by the addition of a small quantity of binder.

Chapter 04:  Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included

Notes.

1. The expression "milk" means full cream milk or partially or completely skimmed milk.
2. For the purposes of heading No. 04.05:
   1. the term "butter" means natural butter, whey butter or recombined butter (fresh, salted or rancid, including canned butter) derived exclusively from milk, with a milkfat content of 80% or more but not more than 95% by weight, a maximum milk solids-not-fat content of 2% by weight and a maximum water content of 16% by weight. Butter does not contain added emulsifiers, but may contain sodium chloride, food colours, neutralising salts and cultures of harmless lactic-acid-producing bacteria.
   2. the expression "dairy-spread" means a spreadable emulsion of the water-in-oil type, containing milkfat as the only fat in the product, with a milkfat content of 39% or more but less than 80% by weight.
3. Products obtained by the concentration of whey and with the addition of milk or milkfat are to be classified as cheese in heading No. 04.06 provided that they have the three following characteristics:
   1. a milkfat content, by weight of the dry matter, of 5% or more;
   2. a dry matter content, by weight, of at least 70% but not exceeding 85%; and
   3. they are moulded or capable of being moulded.
4. This Chapter does not cover:
   1. Products obtained from whey, containing by weight more than 95% lactose, expressed as anhydrous lactose calculated on the dry matter (heading No. 17.02); or
   2. Albumins (including concentrates of two or more whey proteins, containing by weight more than 80% whey proteins, calculated on the dry matter) (heading No. 35.02) or globulins (heading No. 35.04).

Subheading Notes.

1. For the purposes of subheading No. 0404.10, the expression "modified whey" means products consisting of whey constituents, i.e., whey from which all or part of the lactose, proteins or minerals have been removed, whey to which natural whey constituents have been added, and products obtained by mixing natural whey constituents.
2. For the purposes of subheading No. 0405.10 the term "butter" does not include dehydrated butter or ghee (subheading No. 0405.90).

Chapter 05:  Products of animal origin, not elsewhere specified or included

Notes.

1. This Chapter does not cover:
   1. Edible products (other than guts, bladders and stomachs of animals, whole and pieces thereof, and animal blood, liquid or dried);
   2. Hides or skins (including furskins) other than goods of heading No. 05.05 and parings and similar waste of raw hides or skins of heading No. 05.11 (Chapter 41 or 43);
   3. Animal textile materials, other than horsehair and horsehair waste (Section XI); or
   4. Prepared knots or tufts for broom or brush making (heading No. 96.03).
2. For the purpose of heading No. 05.01, the sorting of hair by length (provided the root ends and tip ends respectively are not arranged together) shall be deemed not to constitute working.
3. Throughout the Classification, elephant, walrus, narwhal and wild boar tusks, rhinoceros horns and the teeth of all animals are regarded as "ivory".
4. Throughout the Classification, the expression "horsehair" means hair of the manes or tails of equine or bovine animals.

Section notes

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.

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.

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.