Archived – Standard Classification of Goods (SCG) - Notes 1996-2001

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. 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).
    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).
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