HeadingNo.

29.09

29.10

H.S.Code

2909.11

2909.19

2909.20

2909.30

2909.41

2909.42

2909.43

2909.44

2909.49

2909.50

2909.60

2910.10

Ethers, ether-alcohols, ether-phenols, ether-alcohol -phenols, alcohol peroxides , etherperoxides , ketone peroxides (whether or notchemically defined ), and their halogenated,sulphonated, nitrated or nitrosatedderivatives.

- Acyclic ethers and their halogenated,sulphonated, nitrated or nitrosatedderivatives:

Diethyl ether

- Other

Cyclanic, cyclenic or cycloterpenic ethersand their halogenated, sulphonated,nitrated or nitrosated derivatives

Aromatic ethers and their halogenated,sulphonated, nitrated or nitrosatedderivatives

Ether-alcohols and their halogenated,sulphonated, nitrated or nitrosatedderivatives:

2,2'-Oxydiethanol (diethylene glycol,digol)

- Monomethyl ethers of ethylene glycol orof diethylene glycol

Monobutyl ethers of ethylene glycol ordiethylene glycol

Other monoalkylethers of ethyleneglycol or of diethylene glycol

- - Other

Ether-phenols, ether-alcohol-phenols andtheir halogenated, sulphonated, nitratedor nitrosated derivatives.

Alcohol peroxides, ether peroxides,ketone peroxides and their halogenated,sulphonated, nitrated or nitrosatedderivatives

Epoxides, epoxyalcohols, epoxyphenols andepoxyethers, with a three-membered ring,and their halogenated , sulphonated, nitratedor nitrosated derivatives.

- Oxirane (ethylene oxide)

127

HeadingNo.

29.11

29.12

29.13

H.S.Code

2910.20

2910.30

2910.90

2911.00

2912.11

2912.12

2912.13

2912.19

2912.21

2912.29

2912.30

2912.41

2912.42

2912.49

2912.50

2912.60

2913.00

- Methyloxirane (propylene oxide)

- 1-Chloro-2,3-epoxypropane(epichlorohydrin)

- Other

Acetals and hemiacetals , whether or notwith other oxygen function, and theirhalogenated, sulphonated, nitrated ornitrosated derivatives.

V.- ALDEHYDE-FUNCTIONCOMPOUNDS.

Aldehydes , whether or not with otheroxygen function ; cyclic polymers ofaldehydes ; paraformaldehyde.

- Acyclic aldehydes without other oxygenfunction:

- Methanal (formaldehyde)

Ethanal (acetaldehyde)

Butanal (butyraldehyde, normal isomer)

Other

- Cyclic aldehydes without other oxygenfunction:

- - Benzaldehyde

- - Other

- Aldehyde-alcohols

Aldehyde-ethers, aldehyde-phenols andaldehydes with other oxygen function:

Vanillin (4-hydroxy-3-methoxybenzaldehyde)

Ethylvanillin 23-ethoxy-4-hydroxybenzaldehyde)

- Other

- Cyclic polymers of aldehydes

- Paraformaldehyde

Halogenated , sulphonated, nitrated ornitrosated derivatives of products ofheading No. 29.12.

128

HeadingNo.

29.14

H.S.Code

2914.11

2914.12

2914.13

2914.19

2914.21

2914.22

2914.23

2914.29

2914.30

2914.41

2914.49

2914.50

2914.61

2914.69

2914.70

VI.- KETONE-FUNCTIONCOMPOUNDS AND QUINONE-FUNCTION COMPOUNDS

Ketones and quinones, whether or not withother oxygen function , and theirhalogenated , sulphonated, nitrated ornitrosated derivatives.

- Acyclic ketones without other oxygenfunction:

- - Acetone

- Butanone (methyl ethyl .ketone)

- - 4-Methylpentan-2-one (methyl isobutylketone)

- Other

- Cyclanic , cyclenic or cycloterpenicketones without other oxygen function:

- Camphor

- - Cyclohexanone andmethylcyclohexanones

- lonones and methylionones

- Other

- Aromatic ketones without other oxygenfunction

- Ketone-alcohols and ketone -aldehydes:

- - 4-Hydroxy-4-methylpentan-2-one(diacetone alcohol)

- - Other

- Ketone-phenols and ketones with otheroxygen function

- Quinones:

- - Anthraquinone

- - Other

- Halogenated , sulphonated, nitrated ornitrosated derivatives

129186137 1

HeadingNo.

29.15

H.S.Code

2915.11

2915.12

2915.13

2915.21

2915.22

2915.23

2915.24

2915.29

2915.31

2915.32

2915.33

2915.34

2915.35

2915.39

2915.40

2915.50

2915.60

2915.70

2915.90

VII.- CARBOXYLIC ACIDS ANDTHEIR ANHYDRIDES, HALIDES,PEROXIDES AND PEROXYACIDSAND THEIR HALOGENATED,SULPHONATED, NITRATED ORNITROSATED DERIVATIVES

Saturated acyclic monocarboxylic acids andtheir anhydrides , halides, peroxides andperoxyacids; their halogenated,sulphonated, nitrated or nitrosatedderivatives.

Formic acid, its salts and esters:

Formic acid

- - Salts of formic acid

- Esters of formic acid

Acetic acid and its salts; acetic anhydride:

Acetic acid

Sodium acetate

Cobalt acetates

Acetic anhydride

Other

Esters of acetic acid:

- Ethyl acetate

- Vinyl acetate

- n-Butyl acetate

- Isobutyl acetate

- 2-Ethoxyethyl acetate

- Other

Mono-, di-, or trichloroacetic acids, theirsalts and esters

Propionic acid, its salts and esters

- Butyric acids, valeric acids, their salts andesters

- Palmitic acid, stearic acid, their salts andesters

- Other

130

HeadingNo.

29.16

29.17

186137 12

H.S.Code

2916.11

2916.12

2916.13

2916.14

2916.15

2916.19

2916.20

2916.31

2916.32

2916.33

2916.39

2917.11

2917.12

2917.13

Unsaturated acyclic monocarboxylic acids,cyclic monocarboxylic acids, theiranhydrides , halides , peroxides andperoxyacids; their halogenated,sulphonated, nitrated or nitrosatedderivatives.

Unsaturated acyclic monocarboxylicacids, their anhydrides, halides,peroxides. peroxyacids and theirderivatives:

Acrylic acid and its salts

Esters of acrylic acid

- Methacrylic acid and its salts

Esters of methacrylic acid

- Oleic, linoleic or linolenic acids, theirsalts and esters

Other

- Cyclanic, cyclenic or cycloterpenicmonocarboxylic acids, their anhydrides,halides, peroxides, peroxyacids and theirderivatives

- Aromatic monocarboxylic acids, theiranhydrides, halides, peroxides,peroxyacids and their derivatives:

Benzoic acid, its salts and esters

- Benzoyl peroxide and benzoyl chloride

- Phenylacetic acid, its salts and esters

Other

Polycarboxylic acids, their anhydrides,halides, peroxides and peroxyacids; theirhalogenated , sulphonated, nitrated ornitrosated derivatives.

Acyclic polycarboxylic acids, theiranhydrides, halides, peroxides,peroxyacids and their derivatives:

- Oxalic acid, its salts and esters

- - Adipic acid, its salts and esters

- Azelaic acid, sebacic acid, their salts andesters

131

HeadingNo.

29.18

H.S.Code

2917.14

2917.19

2917.20

2917.31

2917.32

2917.33

2917.34

2917.35

2917.36

2917.37

2917.39

2918.11

2918.12

2918.13

2918.14

2918.15

2918.16

2918.17

2918.19

- - Maleic anhydride

- Other

Cyclanic, cyclenic or cycloterpenic.polycarboxylic acids, their anhydrides,halides, peroxides, peroxyacids and theirderivatives

- Aromatic polycarboxylic acids, theiranhydrides, halides, peroxides,peroxyacids and their derivatives:

- - Dibutyl orthophthalates

- Dioctyl orthophthalates

- - Dinonyl or didecyl orthophthalates

- Other esters of orthophthalic acid

Phthalic anhydride

- - Terephthalic acid and its salts

- - Dimethyl terephthalate

- - Other

Carboxylic acids with additional oxygenfunction and their anhydrides, halides,peroxides and peroxyacids; theirhalogenated, sulphonated , nitrated ornitrosated derivatives.

- Carboxylic acids with alcohol functionbut without other oxygen function, theiranhydrides, halides, peroxides,peroxyacids and their derivatives:

- - Lactic acid, its salts and esters

- Tartaric acid

- - Salts and esters of tartaric acid

- Citric acid

- Salts and esters of citric acid

- - Gluconic acid, its salts and esters

- - Phenylglycolic acid (mandelic acid), itssalts and esters

- - Other

132

HeadingNo.

29.19

29.20

29.21

H.S.Code

2918.21

2918.22

2918.23

2918.29

2918.30

2819.90

2919.00

2920.10

2920.90

- Carboxylic acids with phenol functionbut without other oxygen function, theiranhydrides, halides, peroxides,peroxyacids and their derivatives:

- - Salicyclic acid and its salts

- - O-Acetylsalicylic acid, its salts andesters

- - Other esters of salicylic acid and theirsalts

- - Other

- Carboxylic acids with aldehyde or ketonefunction but without other oxygenfunction, their anhydrides, halides,peroxides, peroxyacids and theirderivatives

- Other

VIII.- ESTERS OF INORGANIC ACIDSAND THEIR SALTS, AND THEIRHALOGENATED, SULPHONATED,NITRATED OR NITROSATED

DERIVATIVES

Phosphoric esters and their salts, includinglactophosphates; their halogenated,sulphonated, nitrated or nitrosatedderivatives.

Esters of other inorganic acids (excludingesters of hydrogen halides) and their salts;their halogenated, sulphonated, nitrated ornitrosated derivatives.

- Thiophosphoric esters(phosphorothioates) and their salts; theirhalogenated, sulphonated, nitrated ornitrosated derivatives

- Other

IX.- INTROGEN-FUNCTIONCOMPOUNDS

Amine-function compounds.

- Acyclic monoamines and theirderivatives; salts thereof

133

HeadingNo.

H.S.Code

2921.11

2921.12

2921.19

2921.21

2921.22

2921.29

2921.30

2921.41

2921.42

2921.43

2921.44

2921.45

2921.49

2921.51

2921.59

29.22

2922.11

2922.12

- Methylamine, di- or trimethylamine andtheir salts

- - Diethylamine and its salts

- - Other

- Acyclic polyamines and their derivatives;salts thereof:

- - Ethylenediamine and its salts

- - Hexamethylenediamine and its salts

- - Other

Cyclanic, cyclenic or cycloterpenic mono-or polyamines, and their derivatives; saltsthereof

- Aromatic monoamines and theirderivatives; salts thereof:

- Aniline and its salts

- - Aniline derivatives and their salts

- Toluidines and their derivatives; saltsthereof

- - Diphenylamine and its derivatives; saltsthereof

- - 1-Naphthalamine (alpha-naphthylamine), 2-naphthylamine (beta-naphthylamine) and their derivatives;salts thereof

- - Other

- Aromatic polyamines and theirderivatives; salts thereof:

- - o-, m-, p-Phenylenediamine,diaminotoluenes, and their derivatives;salts thereof

- - Other

Oxygen-function amino-compounds.

- Amino-alcohols, their ethers and esters,other than those containing more thanone kind of oxygen function; saltsthereof:

- - Monoethanolamine and its salts

- - Diethanolamine and its salts

134

HeadingNo.

29.23

29.24

H.S.Code

2922.13

2922.19

2922.21

2922.22

2922.29

2922.30

2922.41

2922.42

2922.49

2922.50

2923.10

2923.20

2923.90

2924.10

- - Triethanolamine and its salts

- - Other

- Amino-naphthols and other amino-phenols, their ethers and esters, otherthan those containing more than onekind of oxygen function; salts thereof:

- - Aminohydroxynaphthalenesulphonicacids and their salts

Anisidines, dianisidines, phenetidines,and their salts

- - Other

- Amino-aldehydes, amino-ketones andamino-quinones, other than thosecontaining more than one kind of oxygenfunction; salts thereof

- Amino-acids and their esters, other thanthose containing more than one kind ofoxygen function; salts thereof:

- - Lysine and its esters; salts thereof

- - Glutamic acid and its salts

- - Other

- Amino-alcohol-phenols, amino-acid-phenols and other amino-compoundswith oxygen function

Quaternary ammonium salts andhydroxides; lecithins and otherphosphoaminolipids.

- Choline and its salts

- Lecithins and other phosphoaminolipids

- Other

Carboxyamide-function compounds; amide-function compounds of carbonic acid.

- Acyclic amides (including acycliccarbamates) and their derivatives; saltsthereof

- Cyclic amides (including cycliccarbamates) and their derivatives; saltsthereof:

135

HeadingNo.

29.25

29.26

29.27

. 29.28

29.29

29.30

H.S.Code

2924.21

2924.29

2925.11

2925.19

2925.20

2926.10

2926.20

2926.90

2927.00

2928.00

2929.10

2929.90

2930.10

2930.20

2930.30

2930.40

2930.90

- - Ureines and their derivatives; saltsthereof

- - Other

Carboxyimide-function compounds(including saccharin and its salts) andimine-function compounds.

Imides and their derivatives; salts thereof

- - Saccharin and its salts

- - Other

- Imines and their derivatives; salts thereof

Nitrile-function compounds.

- Acrylonitrile

- 1-Cyanoguanidine (dicyandiamide)

- Other

Diazo-, azo- or azoxy-compounds.

Organic derivatives of hydrazine or ofhydroxylamine.

Compounds with other nitrogen function.

- Isocyanates

- Other

X- ORGANO-INORGANICCOMPOUNDS, HETEROCYCLIC

COMPOUNDS, NUCLEIC ACIDS ANDTHEIR SALTS, ANDSULPHONAMIDES

Organo-sulphur compounds.

- Dithiocarbonates (xanthates)

- Thiocarbamates and dithiocarbamates

- Thiuram mono-, di- or tetrasulphides

- Methionine

. Other

2).31 1 2931.00 ` Other organo-inorganic compounds.

136

HeadingNo.

2932

29.33

H.S.Code

2932.11

2932.12

2932.13

2932.19

2932.21

2932.29

2932.90

2933.11

2933.19

2933.21

2933.29

2933.31

2933.39

2933.40

Heterocyclic compounds with oxygenhetero-atom(s) only.

- Compounds containing an unfused furanring (whether or not hydrogenated) in thestructure:

- - Tetrahydrofuran

- - 2-Furaldehyde (furfuraldehyde)

- - Furfuryl alcohol and tetrahydrofurfurylalcohol

- - Other

- Lactones:

- - Coumarin, methylcoumarins andethylcoumarins

- - Other lactones

- Other

Heterocyclic compounds with nitrogenhetero-atom(s) only; nucleic acids and theirsalts.

- Compounds containing an unfusedpyrazole ring (whther or nothydrogenated) in the structure:

- - Phenazone (antipyrin) and itsderivatives

- - Other

- Compounds containing an unfusedimidazole ring (whether or nothydrogenated) in the structure:

- - Hydantoin and its derivatives

- - Other

- Compounds containing an unfusedpyridine ring (whether or nothydrogenated) in the structure:

- - Pyridine and its salts

- - Other

- Compounds containing a quinoline orisoquinoline ring-system (whether or nothydrogenated), not further fused

137

HeadingNo.

29.34

29.35

29.36

H.S.Code

2933.51

2933.59

2933.61

2933.69

2933.71

2933.79

2933.90

2934.10

2934.20

2934.30

2934.90

2935.00

2936.10

- Compounds containing a pyrimidine ring(whether or not hydrogenated) orpiperazine ring in the structure; nucleicacids and their salts:

- - Malonylurea (barbituric acid) and itsderivatives; salts thereof

- Other

- Compounds containing an unfusedtriazine ring (whether or nothydrogenated) in the structure:

- - Melamine

- - Other

- Lactams:

- - 6-Hexanelactam (epsilon-caprolactam)

- - Other lactams

- Other

Other heterocyclic compounds.

Compounds containing an unfusedthiazole ring (whether or nothydrogenated) in the structure

- Compounds containing a benzothiazolering-system (whether or nothydrogenated), not further fused

Compounds containing a phenothiazinering-system (whether or nothydrogenated), not further fused

- Other

Sulphonamides.

XI.- PROVITAMINS, VITAMINS ANDHORMONES

Provitamins and vitamins , natural orreproduced by synthesis (including naturalconcentrates), derivatives thereof usedprimarily as vitamins, and intermixtures ofthe foregoing , whether or not in anysolvent.

- Provitamins, unmixed

138

HeadingNo.

29.37

H.S.Code

2936.21

2936.22

2936.23

2936.24

2936.25

2936.26

2936.27

2936.28

2936.29

2936.90

2937.10

2937.21

2937.22

2937.29

2937.91

2937.92

2937.99

- Vitamins and their derivatives, unmixed:

- Vitamins A and their derivatives

Vitamin B, and its derivatives

- - Vitamin B, and its derivatives

D- or DL-Pantothenic acid (Vitamin B,or Vitamin B5) and its derivatives

Vitamin B,, and its derivatives

- Vitamin B, and its derivatives

- - Vitamin C and its derivatives

- Vitamin E and its derivatives

- - Other vitamins and their derivatives

- Other, including natural concentrates

Hormones, natural or reproduced bysynthesis ; derivatives thereof, used primarilyas hormones; other steroids used primarilyas hormones.

- Pituitary (anterior) or. similar hormones,and their derivatives

- Adrenal cortical hormones and theirderivatives:

- - Cortisone, hydrocortisone, prednisone(dehydrocortisone) and prednisolone(dehydrohydrocortisone)

- - Halogenated derivatives of adrenalcortical hormones

- - Other

- Other hormones and their derivatives;other steroids used primarily ashormones:

- Insulin and its salts

- - Oestrogens and progestogens

- - Other

XII.- GLYCOSIDES AND VEGETABLEALKALOIDS, NATURAL OR

REPRODUCED BY SYNTHESIS, ANDTHEIR SALTS, ETHERS, ESTERS AND

OTHER DERIVATIVES

139

HeadingNo.

29.38

29.39

29.40

29.41

H.S.Code

2938.10

2938.90

2939.10

2939.21

2939.29

2939.30

2939.40

2939.50

2939.60

2939.70

2939.90

2940.00

2941.10

2941.20

2941.30

2941.40

Glycosides, natural or reproduced bysynthesis, and their salts, ethers, esters andother derivatives.

- Rutoside (rutin) and its derivatives

- Other

Vegetable alkaloids, natural or reproducedby synthesis, and their salts, ethers, estersand other derivatives.

- Alkaloids of opium and their derivatives;salts thereof

- Alkaloids of cinchona and theirderivatives; salts thereof

- - Quinine and its salts

- - Other

- Caffeine and its salts

- Ephedrines and their salts

- Theophylline and aminophylline(theophylline-ethylenediamine) and theirderivatives; salts thereof

- Alkaloids of rye ergot and theirderivatives; salts thereof

- Nicotine and its salts

- Other

XIII.- OTHER ORGANIC COMPOUNDS

Sugars, chemically pure, other thansucrose, lactose , maltose, glucose andfructose; sugar ethers and sugar esters, andtheir salts, other than products of headingNo. 29.37, 29.38 or 29.39.

Antibiotics.

- Penicillins and their derivatives with apenicillanic acid structure; salts thereof

- Steptomycins and their derivatives; saltsthereof

- Tetracyclines and their derivatives; saltsthereof

- Chloramphenicol and its derivatives; saltsthereof

140

HeadingNo.

H.S.Code

2941.50

2941.90

- Erythromycin and its derivatives; saltsthereof

- Other

29.42 1 2942.00 1 Other organic compounds.

141

CHAPTER 30

Pharmaceutical products

Notes.

I.- This Chapter does not cover:

(a) Foods or beverages (such as dietetic, diabetic or fortified foods, foodsupplements, tonic beverages and mineral waters) (Section IV);

(b) Plasters specially calcined or finely ground for use in dentistry (headingNo. 25.20);

(c) Aqueous distillates or aqueous solutions of essential oils, suitable formedicinal uses (heading No. 33.01);

(d) Preparations of headings Nos. 33.03 to 33.07, even if they havetherapeutics of prophylactic properties;

(e) Soap or other products of heading No. 34.01 containing addedmedicaments:

(f) Preparations with a basis of plaster for use in dentistry (heading No.34.07); or

(g) Blood albumin not prepared for therapeutic or prophylactic uses(heading No. 35.02).

2.- For the purposes of headings Nos. 30.03 and 30.04 and of Note 3 (d) to thisChapter, the following are to be treated:

(a) 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 standardisedor dissolved in any solvent;

(b) As products which have been mixed:

(1) Colloidal solutions and suspensions (other than colloidal sulphur);

(2) Vegetable extracts obtained by the treatment of mixtures ofvegetable materials; and

(3) Salts and concentrates obtained by evaporating natural mineralwaters.

3.- Heading No. 30. 06 applies only to the following , which are to be classifiedin that heading and in no other heading of the Nomenclature:

(a) Sterile surgical catgut , similar sterile suture materials and sterile tissueadhesives for surgical wound closure;

(b) Sterile laminaria and sterile laminaria tents;

(c) Sterile absorbable surgical or dental haemostatics;

142

(d) Opacifying preparations for X-ray examinations and diagnostic reag-ents designed to be administered to the patient, being unmixed productsput 'up in measured doses or products consisting of two or moreingredients which have been mixed together for such uses;

(e) Blood-grouping reagents;

(f) Dental cements and other dental fillings; bone reconstruction cements;

(g) First-aid boxes and kits; and

(h) Chemical contraceptive preparations based on hormones or spermi-cides.

HeadingNo.

30.01

30.02

30.03

H.S.Code

3001.10

3001.20

3001.90

3002.10

3002.20

3002.31

3002.39

3002.90

Glands and other organs fororganotherapeutic uses, dried, whether ornot powdered; extracts of glands or otherorgans or of their secretions fororganotherapeutic uses; heparin and itssalts; other human or animal substancesprepared for therapeutic or prophylacticuses, not elsewhere specified or included.

- Glands and other organs, dried, whetheror not powdered

- Extracts of glands or other organs or oftheir secretions

- Other

Human blood; animal blood prepared fortherapeutic , prophylactic or diagnostic uses;antisera and other blood fractions ; vaccines,toxins, cultures of microorganisms(excluding yeasts ) and similar products.

- Antisera and other blood fractions

- Vaccines for human medicine

- Vaccines for veterinary medicine:

- Vaccines against foot and mouth disease

Other

- Other

Medicaments (excluding goods of headingNo. 30.02, 30.05 or 30.06) consisting of twoor more constituents which have beenmixed together for therapeutic orprophylactic uses, not put up in measureddoses or in forms or packings for retailsale.

143

HeadingNo.

30.04

H.S.Code

3003.10

3003.20

3003.31

3003.39

3003.40

3003.90

3004.10

3004.20

3004.31

3004.32

3004.39

3004.40

3004.50

3004.90

- Containing penicillins or derivativesthereof, with a penicillanic acid structure,or streptomycins or their derivatives

- Containing other antibiotics

- Containing hormones or other productsof heading No. 29.37 but not containingantibiotics:

- - Containing insulin

- Other

- Containing alkaloids or derivativesthereof but not containing hormones orother products of heading No. 29.37 orantibiotics

- Other

Medicaments (excluding goods of headingNo. 30.02, 30.05 or 30.06) consisting ofmixed or unmixed products for therapeuticor prophylactic uses, put up in measureddoses or in forms or packings for retailsale.

- Containing penicillins or derivativesthereof, with a penicillanic acid structure,or streptomycins or their derivatives

- Containing other antibiotics

- Containing hormones or other productsof heading No. 29.37 but not containingantibiotics:

Containing insulin

- - Containing adrenal cortex hormones

Other

- Containing alkaloids or derivativesthereof but not containing hormones, otherproducts of heading No. 29.37 orantibiotics.

- Other medicaments containing vitaminsor other products of heading No. 29.36

- Other

144

HeadingNo.

30.05

30.06

H.S.Code

3005.10

3005.90

3006.10

3006.20

3006.30

3006.40

3006.50

3006.60

Wadding, gauze , bandages and similararticles (for example, dressings, adhesiveplasters, poultices ), impregnated or coatedwith pharmaceutical substances or put up informs or packings for retail sale formedical, surgical, dental or veterinarypurposes.

- Adhesive dressings and other articleshaving an adhesive layer

- Other

Pharmaceutical goods specified in Note 3to this Chapter.

- Sterile surgical catgut, similar sterilesuture materials and sterile tissueadhesives for surgical wound closure;sterile laminaria and sterile laminariatents; sterile absorbable surgical or dentalhaemostatics

- Blood-grouping reagents

- Opacifying preparations for X-rayexaminations; diagnostic reagentsdesigned to be administered to thepatient

- Dental cements and other dental fillings;bone reconstruction cements

First-aid boxes and kits

Chemical contraceptive preparationsbased on hormones or spermicides.

145186137 K

CHAPTER 31

Fertilisers

Notes.

I.- This Chapter does not cover:

(a) Animal blood of heading No. 05.11;

(b) Separate chemically defined compounds (other than those answering tothe descriptions in Note 2(A), 3(A), 4(A) or 5 below); or

(c) Cultured potassium chloride crystals (other than optical elements)weighing not less than 2 . 5 g each , of heading No. 38 .23; optical elementsof potassium chloride ( heading No. 90.01).

2.- Heading No. 31.02 applies only to the following goods, provided that theyare not put up in the forms or packages described in heading No. 31.05:

(A) Goods which answer to one or other of the descriptions given below:

(i) Sodium nitrate, whether or not pure;

(ii) Ammonium nitrate, whether or not pure;

(iii) Double salts, whether or not pure, of ammonium sulphate andammonium nitrate;

(iv) Ammonium sulphate, whether or not pure;

(v) Double salts (whether or not pure) or mixtures of calcium nitrateand ammonium nitrate;

(vi) Double salts (whether or not pure) or mixtures of calcium nitrateand magnesium nitrate;

(vii) Calcium cyanamide, whether or not pure or treated with oil;

(viii) Urea, whether or not pure.

(B) Fertilisers consisting of any of the goods described in (A) above mixedtogether.

(C) Fertilisers consisting of ammonium chloride or of any of the goodsdescribed in (A) or (B) above mixed with chalk, gypsum or otherinorganic non-fertilising substances.

(D) Liquid fertiliers consisting of the goods of subparagraph (A)(ii) or(viii) above, or of mixtures of those goods, in. an aqueous orammoniacal solution.

3.- Heading No. 31.03 applies only to the following goods, provided that theyare not put up in the forms or packages described in heading No. 31.05:

(A) Goods which answer to one or other of the descriptions given below:

(i) Basic slag;

146

(ii) Natural phosphates of heading No. 25.10, calcined or further heat-treated than for the removal of impurities;

(iii) Superphosphates (single, double or triple);

(iv) Calcium hydrogenorthophosphate containing not less than 0.2%by weight of fluorine calculated on the dry anhydrous product.

(B) Fertilisers consisting of any of the goods described in (A) above mixedtogether, but with no account being taken of the fluorine content limit..

(C) Fertilisers consisting of any of the goods described in (A) or (B) above,but with no account being taken of the fluorine content limit, mixedwith chalk, gypsum or other inorganic non-fertilising substances.

4.- Heading No. 31.04 applies only to the following goods, provided that theyare not put up in the forms or packages described in heading No. 31.05:

(A) Goods which answer to one or other of the descriptions given below:

(i) Crude natural potassium salts (for example, carnallite, kainite andsylvite);

(ii) Potassium chloride, whether or not pure, except as provided inNote 1 (c) above;

(iii) Potassium sulphate, whether or not pure;

(iv) Magnesium potassium sulphate, whether or not pure.

(B) Fertilisers consisting of any of.the goods described in (A) above mixedtogether.

5.- Ammonium dihydrogenorthophosphate (monoammonium phosphate) anddiammonium hydrogenorthophosphate (diammonium phosphate), whetheror not pure, and intermixtures thereof, are to be classified in heading No.31.05.

6.- For the purposes of heading No. 31.05, the term "other fertilisers" appliesonly to products of a kind used as fertilisers and containing, as an essentialconstituent, at least one of the fertilising elements nitrogen, phosphorus orpotassium.

Heading. No.

31.01

31.02

H.S.Code

3101.00 Animal or vegetable fertilisers , whether ornot mixed together or chemically treated;fertilisers produced by the mixing orchemical treatment of animal or vegetableproducts.

Mineral or chemical fertilisers, nitrogenous.

147186137 K2

HeadingNo.

31.03

31.04

31.05

H.S.Code

3102.10

3102.21

3102.29

3102.30

3102.40

3102.50

3102.60

3102.70

3102.80

3102.90

3103.10

3103.20

3103.90

3104.10

3104.20

3104.30

3104.90

- Urea, whether or not in aqueous solution

- Ammonium sulphate; double salts andmixtures of ammonium sulphate andammonium nitrate:

- - Ammonium sulphate

- Other

Ammonium nitrate, whether or not inaqueous solution

Mixtures of ammonium nitrate withcalcium carbonate or other inorganicnon-fertilising substances

Sodium nitrate

Double salts and mixtures of calciumnitrate and ammonium nitrate

- Calcium cyanamide

- Mixtures of urea and ammonium nitratein aqueous or ammoniacal solution

- Other, including mixtures not specified inthe foregoing subheadings

Mineral or chemical fertilisers , phosphatic.

- Superphosphates

- Basic slag

- Other

Mineral or chemical fertilisers , potassic.

- Carnallite, sylvite and other crude naturalpotassium salts

- Potassium chloride

- Potassium sulphate

- Other

Mineral or chemical fertilisers containingtwo or three of the fertilising elementsnitrogen, phosphorus and potassium; otherfertilisers; goods of this Chapter in tabletsor similar forms or in packages of a grossweight not exceeding 10 kg.

148

HeadingNo.

H.S.Code

3105.10

3105.20

3105.30

3105.40

3105.51

3105.59

3105.60

3105.90

- Goods of this Chapter in tablets orsimilar forms or in packages of a grossweight not exceeding 10 kg

- Mineral or chemical fertilisers containingthe three fertilising elements nitrogen,phosphorus and potassium

- Diammonium hydrogenorthophosphate(diammonium phosphate)

- Ammonium dihydrogenorthophosphate(monoammonium phosphate) andmixtures thereof with diammoniumhydrogenorthophosphate (diammoniumphosphate)

- Other mineral or chemical fertiliserscontaining the two fertilising elementsnitrogen and phosphorus:

- - Containing- nitrates and phosphates

-- Other

- Mineral or chemical fertilisers containingthe two fertilising elements phosphorusand potassium

- Other

149

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.

I.- This Chapter does not cover:

(a) Separate chemically defined elements or compounds (except those ofheading No. 32.03 or 32.04, inorganic products of a kind used asluminophores (heading No. 32.06), glass obtained from fused quartz orother fused silica in the forms provided for in heading No. 32.07, andalso dyes and other colouring matter put up in forms or packings forretail sale, of heading No. 32.12);

(b) Tannates or other tannin derivatives of products of headings Nos. 29.36to 29.39, 29.41 or 35.01 to 35.04; or

(c) Mastics of asphalt or other bituminous mastics (heading No. 27.15).

2.- Heading No. 32.04 includes mixtures of stabilised diazonium salts andcouplers for the production of azo dyes.

3.- Headings Nos. 32.03, 32.04, 32.05 and 32.06 apply to preparations based oncolouring matters (including, in the case of heading No. 32.06, colouringpigments of heading No. 25.30 or Chapter 28, metal flakes and metalpowders), of a kind used for colouring any material or used as ingredients inthe manufacture of colouring preparations. The headings do not apply,however, to pigments dispersed in non-aqueous media, in liquid or pasteform, 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 ofany of the products specified in headings Nos. 39.01 to 39.13 in volatileorganic solvents when the weight of the solvent exceeds 50% of the weightof the solution.

5.- The expression "colouring matter" in this Chapter does not includeproducts of a kind used as extenders in oil paints, whether or not they arealso suitable for colouring distempers.

6.- The expression "stamping foils" in heading No. 32.12 applies only to thinsheets of a kind used for printing, for example, book covers or hat bands,and consisting of:

(a) Metallic powder (including powder of precious metal) or pigment,agglomerated with glue, gelatin or other binder; or

(b) Metal (including precious metal) or pigment, deposited on a supportingsheet of any material.

150

HeadingNo.

32.01

32.02

32.03

32.04

H.S.Code

3201.10

3201.20

3201.30

3201.90

3202.10

3202.90

3203.00

3204.11

3204.12

3204.13

Tanning extracts of vegetable origin;tannins and their salts, ethers, esters andother derivatives.

- Quebracho extract

- Wattle extract

- Oak or chestnut extract

- Other

Synthetic organic tanning substances;inorganic tanning substances ; tanningpreparations, whether or not containingnatural tanning substances ; enzymaticpreparations for pre-tanning.

- Synthetic organic tanning substances

- Other

Colouring matter of vegetable or animalorigin (including dyeing extracts butexcluding animal black ), whether or notchemically defined ; preparations based oncolouring matter of vegetable or animalorigin as specified in Note 3 to thisChapter.

Synthetic organic colouring matter, whetheror not chemically defined; preparationsbased on synthetic organic colouring matteras specified in Note 3 to this Chapter,synthetic organic products of a kind used asfluorescent brightening agents or asluminophores, whether or not chemicallydefined.

- Synthetic organic colouring matter andpreparations based thereon as specified inNote 3 to this Chapter:

- - Disperse dyes and preparations basedthereon

- - Acid dyes, whether or not premetallised,and preparations based thereon;mordant dyes and preparations basedthereon

- - Basic dyes and preparations basedthereon

151

HeadingNo.

32.05

32.06

H.S.Code

3204.14

3204.15

3204.16

3204.17

3204.19

3204.20

3204.90

3205.00

3206.10

3206.20

3206.30

3206.41

3206.42

3206.43

3206.49

Direct dyes and preparations basedthereon

Vat dyes (including those usable in thatstate as pigments ) and preparationsbased thereon

Reactive dyes and preparations basedthereon

- - Pigments and preparations basedthereon

- - Other, including mixtures of colouringmatter of two or more of thesubheadings Nos. 3204.11 to 3204.19

- Synthetic organic products of a kind usedas fluorescent brightening agents

- Other

Colour lakes; preparations based on colourlakes as specified in Note 3 to this Chapter.

Other colouring matter; preparations asspecified in Note 3 to this Chapter, otherthan those of heading No. 32.03, 32.04 or32.05; inorganic products of a kind used asluminophores, whether or not chemicallydefined.

Pigments and preparations based ontitanium dioxide

Pigments and preparations based onchromium compounds

Pigments and preparations based oncadmium compounds

Other colouring matter and otherpreparations:

Ultramarine and preparations basedthereon

Lithopone and other pigments andpreparations based on zinc sulphide

Pigments and preparations based onhexacyanoferrates (ferrocyanides andferricyanides)

Other

152

HeadingNo.

32.07

32.08

32.09

32.10

H.S.Code

3206.50

3207.10

3207.20

3207.30

3207.40

3208.10

3208.20

3208.90

3209.10

3209.90

3210.00

- Inorganic products of a kind used asluminophores

Prepared pigments, prepared opacifiers andprepared colours, vitrifiable enamels andglazes, engobes (slips ), liquid lustres andsimilar preparations , of a kind used in theceramic, enamelling or glass industry; glassfrit and other glass, in the form of powder,granules or flakes.

Prepared pigments, prepared opacifiers,prepared colours and similar preparations

Vitrifiable enamels and glazes, engobes(slips) and similar preparations

Liquid lustres and similar preparations

Glass frit and other glass, in the form ofpowder, granules or flakes

Paints and varnishes (including enamelsand lacquers) based on synthetic polymersor chemically modified natural polymers,dispersed or dissolved in a nonaqueousmedium; solutions as defined in Note 4 tothis Chapter.

- Based on polyesters

- Based on acrylic or vinyl polymers

- Other

Paints and varnishes (including enamelsand lacquers ) based on synthetic polymersor chemically modified natural polymers,dispersed or dissolved in an aqueousmedium.

- Based on acrylic or vinyl polymers

- Other

Other paints and varnishes (includingenamels, lacquers and distempers); preparedwater pigments of a kind used for finishingleather.

3211.0032.11 Prepared driers.

153

HeadingNo.

32.12

32.13

32.14

32.15

H.S.Code

3212.10

3212.90

3213.10

3213.90

3214.10

3214.90

3215.11

3215.19

3215.90

Pigments (including metallic powders andflakes) dispersed in non-aqueous media, inliquid or paste form, of a kind used in themanufacture of paints (including enamels);stamping foils; dyes and other colouringmatter put up in forms or packings forretail sale.

- Stamping foils

- Other

Artists', students' or signboard painters'colours, modifying tints, amusement coloursand the like, in tablets, tubes, jars, bottles,pans or in similar forms or packings.

- Colours in sets

- Other

Glaziers' putty, grafting putty, resincements, caulking compounds and othermastics; painters ' fillings ; non-refractorysurfacing preparations for facades, indoorwalls, floors, ceilings or the like

- Mastics; painters' fillings

- Other

Printing ink, writing or drawing ink andother inks, whether or not concentrated orsolid.

- Printing ink:

- - Black

- - Other

- Other

154

CHAPTER 33

s

Essential oils and resinoids ; perfumery,cosmetic or toilet preparations

Notes.

1.- This Chapter does not cover:

(a) Compound alcoholic preparations of a kind used for the manufacture ofbeverages, of heading No. 22.08;

(b) Soap or other products of heading No. 34.01; or

(c) Gum, wood or sulphate turpentine or other products of heading No.. 38.05.

2.- Headings Nos. 33.03 to 33.07 apply, inter alia , to products, whether or notmixed (other than aqueous distillates and aqueous solutions of essentialoils), suitable for use as goods of these headings and put up in packings of akind sold by retail for such use.

3.- 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 andpapers impregnated or coated with cosmetics; contact lens or artificial eyesolutions; wadding, felt and nonwovens, impregnated, coated or coveredwith perfume or cosmetics; animal toilet preparations.

HeadingNo.

33.01.

H.S.Code

3301.11

3301.12

3301.13

3301.14

3302.19

Essential oils (terpeneless or not), includingconcretes and absolutes ; resinoids;concentrates of essential oils in fats, infixed oils, in waxes or the like, obtained byenfleurage or maceration; terpenic by-products of the deterpenation of essentialoils; aqueous distillates and aqueoussolutions of essential oils.

- Essential oils of citrus fruit:

- - Of bergamot

- - Of orange

- - Of lemon

- - Of lime

- - Other

- Essential oils other than those of citrusfruit:

155

HeadingNo.

33.02

33.03

33.04

33.05

H.S.Code

3301.21

3301.22

3301.23

3301.24

3301.25

3301.26

3301.29

3301.30

3301.90

3302.10

3302.90

3303.00

3304.10

3304.20

3304.30

3304.91

3304.99

3305.10

3305.20

3305.30

3305.90

- - Of geranium

- Of jasmin

- Of lavender or of lavandin

- - Of peppermint (Mentha piperita)

- - Of other mints

- - Of vetiver

- Other

- Resinoids

- Other

Mixtures of odoriferous substances andmixtures (including alcoholic solutions) witha basis of one or more of these substances,of a kind used as raw materials in industry.

- Of a kind used in the food or drinkindustries

- Other

Perfumes and toilet waters.

Beauty or make-up preparations andpreparations for the care of the skin (otherthan medicaments ), including sunscreen orsun tan preparations; manicure or pedicurepreparations.

- Lip make-up preparations

- Eye make-up preparations

- Manicure or pedicure preparations

- Other:

- - Powders, whether or not compressed

- - Other

Preparations for use on the hair.

- Shampoos

- Preparations for permanent waving orstraightening

- Hair lacquers

- Other

156

-;.

HeadingNo.

33.06

33.07

H.S.Code

3306.10

3306.90

3307.10

3307.20

3307.30

3307.41

3307.49

3307.90

Preparations for oral or dental hygiene,including denture fixative pastes andpowders.

- Dentifrices

- Other

Pre-shave, shaving or after-shavepreparations, personal deodorants, bathpreparations , depilatories and otherperfumery , cosmetic or toilet preparations,not elsewhere specified or included;prepared room deodorisers, whether or notperfumed or having disinfectant properties.

- Pre-shave, shaving or after-shavepreparations

- Personal deodorants and antiperspirants

- Perfumed bath salts and other bathpreparations

- Preparations for perfuming ordeodorizing rooms, including odoriferouspreparations used during religious rites:

- - "Agarbatti" and other odoriferouspreparations which operate by burning

-- Other

- Other

157

CHAPTER 34

Soap, organic surface-active agents,washing preparations , lubricating preparations,

artificial waxes, prepared waxes, polishingor scouring preparations , candles and similar articles,

modelling pastes, "dental waxes" anddental preparations with a basis of plaster

Notes.

I.- This Chapter does not cover:

(a) Edible mixtures or preparations of animal or vegetable fats or oils of akind used as mould release preparations (heading No . 15.17);

(b) Separate chemically defined compounds; or

(c) 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 onlyto soap soluble in water. Soap and the other products of heading No. 34.01may contain added substances (for example, disinfectants, abrasivepowders, fillers or medicaments). Products containing abrasive powdersremain classified in heading No. 34.01 only if in the form of bars, cakes ormoulded pieces or shapes. In other forms they are to be classified in headingNo. 34.05 as "scouring powders and similar preparations".

3.- For the purposes of heading No. 34.02, "organic surface-active agents" areproducts which when mixed with water at a concentration of 0.5% at 20°Cand left to stand for one hour at the same temperature:

(a) give a transparent or translucent liquid or stable emulsion withoutseparation of insoluble matter; and

(b) reduce the surface tension of water to 4.5 x 10 -1 N/m (45 dyne/cm) orless.

4.- In heading No. 34.03 the expression "petroleum oils and oils obtained frombituminous minerals" applies to the product defined in Note 2 to Chapter27.

5.- In heading No. 34.04, subject to the exclusions provided below, theexpression "artificial waxes and prepared waxes" applies only to:

(A) Chemically produced organic products of a waxy character, whetheror not water-soluble;

(B) Products obtained by mixing different waxes;

(C) Products of a waxy character with a basis of one or more waxes andcontaining fats, resins, mineral substances or other materials.

The heading does not apply to:

158

(a) Products of heading No. 15.16, 15.19 or 34.02, even if having a waxycharacter;

(b) Unmixed animal waxes or unmixed vegetable waxes, whether or notcoloured, of heading No. 15.21:

(c) Mineral waxes or similar products of heading No. 27.12, whether ornot intermixed or merely coloured; or

(d) Waxes mixed with, dispersed or dissolved in a liquid medium(headings Nos. 34.05, 38.09, etc.).

HeadingNo.

34.01

34.02

H.S.Code

3401.11

3401.19

3401.20

3402.11

3402.12

3402.13

3402.19

3402.20

3402.90

Soap ; organic surface-active products andpreparations for use as soap, in the form ofbars, cakes, moulded pieces or shapes,whether or not containing soap; paper,wadding, felt and nonwovens, impregnated,coated or covered with soap or detergent.

- Soap and organic surface-active productsand preparations, in the form of bars,cakes, moulded pieces or shapes, andpaper, wadding, felt and nonwovens,impregnated, coated or covered with soapor detergent:

For toilet use (including medicatedproducts)

- - Other

- Soap in other forms

Organic surface-active agents (other thansoap); surface-active preparations , washingpreparations (including auxiliary washingpreparations ) and cleaning preparations,whether or not containing soap, other thanthose of heading No. 34.01.

- Organic surface-active agents, whether ornot put up for retail sale:

- Anionic

- - Cationic

- - Non-ionic

- - Other

- Preparations put up for retail sale

- Other

159

41

HeadingNo.

34.03

34.04

34.05

H.S.Code

3403.11

3403.19

3403.91

3403.99

3404.10

3404.20

3404.90

3405.10

Lubricating preparations (including cutting-oil preparations , bolt or nut releasepreparations , anti-rust or anti-corrosionpreparations and mould releasepreparations, based on lubricants) andpreparations of a kind used for the oil orgrease treatment of textile materials,leather, furskins or other materials, butexcluding preparations containing , as basicconstituents , 70% or more by weight ofpetroleum oils or of oils obtained frombituminous minerals.

Containing petroleum oils or oilsobtained from bituminous minerals:

- Preparations for the treatment of textilematerials, leather, furskins or othermaterials

- - Other

- Other:

- Preparations for the treatment of textilematerials, leather, furskins or othermaterials

- - Other

Artificial waxes and prepared waxes.

- Of chemically modified lignite

- Of polyethylene glycol

- Other

Polishes and creams, for footwear,furniture, floors, coachwork, glass or metal,scouring pastes and powders and similarpreparations (whether or not in the form ofpaper, wadding, felt, nonwovens, cellularplastics or cellular rubber, impregnated,coated or covered with such preparations),excluding waxes of heading No. 34.04.

- Polishes, creams and similar preparationsfor footwear or leather

- Polishes, creams and similar preparationsfor the maintenance of wooden furniture,floors or other woodwork

i

.-

e

3405.20

160

HeadingNo.

iH.S.Code

3405.30

3405.40

3405.90

34.06 3406.00

34.07 3407.00

186137 L

- Polishes and similar preparations forcoachwork, other than metal polishes

- Scouring pastes and powders and otherscouring preparations

- Other

Candles, tapers and the like.

Modelling pastes , including those put up forchildren 's amusement; preparations knownas "dental wax" or as "dental impressioncompounds", put up in sets, in packings forretail sale or in plates, horseshoe shapes,sticks or similar forms ; other preparationsfor use in dentistry, with a basis of plaster(of calcined gypsum or calcium sulphate).

161

CHAPTER 35

Albuminoidal substances;modified starches ; glues; enzymes

Notes.

1.- This Chapter does not cover:

(a) Yeasts (heading No. 21.02);

(b) Blood fractions (other than blood albumin not prepared for therapeuticor prophylactic uses), medicaments or other products of Chapter 30;

(c) Enzymatic preparations for pre-tanning (heading No. 32.02);

(d) Enzymatic soaking or washing preparations or other products ofChapter 34;

(e) Hardened proteins (heading No. 39.13); or

(f) Gelatin products of the printing industry (Chapter 49).

2.- For the purposes of heading No. 35.05, the term "dextrins" means starchdegradation products with a reducing sugar content, expressed as dextroseon the dry substances, not exceeding 10%.

Such products with a reducing sugar content exceeding 10% fall inheading No. 17.02.

HeadingNo.

35.01

35.02

35.03

H.S.Code

3501.10

3501.90

3502.10

3502.90

3503.00

Casein, caseinates and other caseinderivatives ; casein glues.

- Casein

- Other

Albumins, albuminates and other albuminderivatives.

- Egg albumin

- Other

Gelatin (including gelatin in rectangular(including square) sheets, whether or notsurface-worked or coloured) and gelatinderivatives; isinglass ; other glues of animalorigin , excluding casein glues of headingNo. 35.01.

162

HeadingNo.

H.S.Code

35.04 3504.00

35.05

3505.10

3505.20

35.06

35.07

3506.10

3506.91

3506.99

3507.10

3507.90

Peptones and their derivatives; otherprotein substances and their derivatives, notelsewhere specified or included; hidepowder, whether or not chromed.

Dextrins and other modified starches (forexample, pregelatinised or esterifiedstarches); glues based on starches, or ondextrins or other modified starches.

- Dextrins and other modified starches

- Glues

Prepared glues and other preparedadhesives , not elsewhere specified orincluded ; products suitable for use as gluesor adhesives, put up for retail sale as gluesor adhesives , not exceeding a net weight of1 kg.

- Products suitable for use as glues oradhesives, put up for retail sale as gluesor adhesives, not exceeding a net weightof 1 kg

- Other:

- - Adhesives based on rubber or plastics(including artificial resins)

- - Other

Enzymes; prepared enzymes not elsewherespecified or included.

- Rennet and concentrates thereof

- Other

186137 L2163

CHAPTER 36

Explosives; pyrotechnic products ; matches;pyrophoric alloys ; certain combustible preparations

Notes.

1.- This Chapter does not cover separate chemically defined compounds otherthan those described in Note 2 (a) or (b) below.

2.- The expression "articles of combustible materials" in heading No. 36.06applies only to:

(a) Metaldehyde, hexamethylenetetramine and similar substances, put upin 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;

(b) Liquid or liquefied-gas fuels in containers of a kind used for filling orrefilling cigarette or similar lighters and of a capacity not exceeding 300cm3; and

(c) Resin torches, firelighters and the like.

HeadingNo.

H.S.Code

36.01 3601.00

36.02 3602.00

36.03 3603.00

36.04

3604.10

3604.90

36.05 3605.00

36.06

3606.10

3606.90

Propellant powders.

Prepared explosives, other than propellantpowders.

Safety fuses; detonating fuses; percussionor detonating caps; igniters; electricdetonators.

Fireworks, signalling flares, rain rockets,fog signals and other pyrotechnic articles.

- Fireworks

- Other

Matches, other than pyrotechnic articles ofheading No. 36.04.

Ferro-cerium and other pyrophoric alloys inall forms; articles of combustible materialsas specified in Note 2 to this Chapter.

Liquid or liquefied-gas fuels in containersof a kind used for filling or refillingcigarette or similar lighters and of acapacity not exceeding 300 cm'

Other

164

CHAPTER 37

Notes.

Photographic or cinematographic goods

l.- This Chapter does not cover waste or scrap materials.

2.- In this Chapter the word "photographic" relates to a process which permitsthe formation of visible images directly or indirectly by the action of light orother forms of radiation on sensitive surfaces.

HeadingNo.

37.01

37.02

H.S.Code

3701.10

3701.20

3701.30

3701.91

3701.99

3702.10

3702.20

3702.31

3702.32

3702.39

3702.41

Photographic plates and film in the flat,sensitised, unexposed, of any material otherthan paper, paperboard or textiles; instantprint film in the flat , sensitised, unexposed,whether or not in packs.

- For X-ray

- Instant print film

- Other plates and film, with any sideexceeding 255 mm

- Other:

- For colour photography (polychrome)

- - Other

Photographic film in rolls, sensitised,unexposed, of any material other thanpaper, paperboard or textiles ; instant printfilm in rolls, sensitised , unexposed.

- For X-ray

- Instant print film

- Other film, without sprocket holes, of awidth not exceeding 105 mm:

- - For colour photography (polychrome)

- - Other, with silver halide emulsion

- - Other

- Other film, without sprocket holes, of awidth exceeding 105 mm:

- - Of a width exceeding 610 mm and of alength exceeding 200 m, for colourphotography (polychrome)

165

HeadingNo.

37.03

H.S.Code

3702.42

3702.43

3702.44

3702.51

3702.52

3702.53

3702.54

3702.55

3702.56

3702.91

3702.92

3702.93

3702.94

3702.95

3703.10

3703.20

- - Of a width exceeding 610 mm and of alength exceeding 200 m, other than forcolour photography

- - Of a width exceeding 610 mm and of alength not exceeding 200 m

- Of a width exceeding 105 mm but notexceeding 610 mm

- Other film, for colour photography(polychrome):

- Of a width not exceeding 16 mm and ofa length not exceeding 14 m

- - Of a width not exceeding 16 mm and ofa length exceeding 14 m

- - Of a width exceeding 16 mm but notexceeding 35 mm and of a length notexceeding 30 m, for slides

- - Of a width exceeding 16 mm but notexceeding 35 mm and of a length notexceeding 30 m, other than for slides

- - Of a width exceeding 16 mm but notexceeding 35 mm and of a lengthexceeding 30 m

- - Of a width exceeding 35 mm

- Other:

Of a width not exceeding 16 mm and ofa length not exceeding 14 m

Of a width not exceeding 16 mm and ofa length exceeding 14 m

Of a width exceeding 16 mm but notexceeding 35 mm and of a length notexceeding 30 m

Of a width exceeding 16 mm but notexceeding 35 mm and of a lengthexceeding 30 m

Of a width exceeding 35 mm

Photographic paper, paperboard andtextiles, sensitised , unexposed.

- In rolls of a width exceeding 610 mm

- Other, for colour photography(polychrome)

166

HeadingNo.

H.S.Code

3703.90

37.04 3704.00

37.05

3705.10

3705.20

3705.90

37.06

3706.10

3706.90

37.07

3707.10

- Other

Photographic plates, fihn, paper,paperboard and textiles, exposed but notdeveloped.

Photographic plates and film, exposed anddeveloped, other than cinematograph film.

- For offset reproduction

- Microfilms

- Other

Cinematograph film, exposed anddeveloped, whether or not incorporatingsound track or consisting only of soundtrack.

- Of a width of 35 mm or more

- Other

Chemical preparations for photographicuses (other than varnishes, glues, adhesivesand similar preparations ); unmixed productsfor photographic uses, put up in measuredportions or put up for retail sale in a form

ready for use.

- Sensitised emulsions

3707.90 - Other

167

CHAPTER 38

Miscellaneous chemical products

Notes.

I.- This Chapter does not cover:

(a) Separate chemically defined elements or compounds with the exceptionof the following:

(1) Artificial graphite (heading No. 38.01);

(2) Insecticides, rodenticides, fungicides, herbicides, anti-sproutingproducts and plant-growth regulators, disinfectants and similarproducts, 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 specified in Note 2 (a) or 2 (c) below.

(b) Mixtures of chemicals with foodstuffs or other substances with nutritivevalue, of a kind used in the preparation of human foodstuffs (generallyheading No. 21.06).

(c) Medicaments (heading No. 30.03. or 30.04).

2.- Heading No. 38.23 includes the following goods which are not to beclassified in any other heading of the Nomenclature:

(a) Cultured crystals -(other than optical elements) weighing not less than2.5 g each, of magnesium oxide or of the halides of the alkali or alkaline-earth metals;

(b) Fusel oil; Dippel's oil;

(c) Ink removers put up in packings for retail sale;

(d) Stencil correctors and other correcting fluids put up in packings forretail sale; and

(e) Ceramic firing testers, fusible (for example, Seger cones).

HeadingNo.

38.01

H.S.Code

3801.10

3801.20

3801.30

Artificial graphite ; colloidal or semi-colloidal graphite ; preparations based ongraphite or other carbon in the form ofpastes, blocks, plates or other semi-manufactures.

- Artificial graphite

- Colloidal or semi-colloidal graphite

- Carbonaceous pastes for electrodes andsimilar pastes for furnace linings

168

HeadingNo.

H.S.Code

3801.90

38.02

3802.10

3802.90

38.03 3803.00

38.04 3804.00

h. 38.05

38.06

38.07

3805.10

3805.20

3805.90

3806.10

3806.20

3806.30

3806.90

3807.00

- Other

Activated carbon ; activated natural mineralproducts; animal black, including spentanimal black.

- Activated carbon

- Other

Tall oil, whether or not refined.

Residual lyes from the manufacture of woodpulp, whether or not concentrated,desugared or chemically treated, includinglignin sulphonates , but excluding tall oil ofheading No. 38.03.

Gum, wood or sulphate turpentine andother terpenic oils produced by thedistillation or other treatment of coniferouswoods; crude dipentene ; sulphite turpentineand other crude paracymene ; pine oilcontaining alphaterpineol as the mainconstituent.

- Gum, wood or sulphate turpentine oils

- Pine oil

- Other

Rosin and resin acids, and derivativesthereof; rosin spirit and rosin oils; rungums.

- Rosin

- Salts of rosin or of resin acids

- Ester gums

- Other

Wood tar; wood tar oils; wood creosote;wood naphtha; vegetable pitch ; brewers'pitch and similar preparations based onrosin, resin acids or on vegetable pitch.

169

HeadingNo.

38.08

38.09

38.10

H.S.Code

3808.10

3808.20

3808.30

3808.40

3808.90

3809.10

3809.91

3809.92

3809.99

3810.10

3810.90

Insecticides, rodenticides , fungicides,herbicides, anti-sprouting products andplant-growth regulators , disinfectants andsimilar products, put up in forms orpackings for retail sale or as preparationsor articles (for example, sulphur-treatedbands, wicks and candles , and fly-papers).

- Insecticides

- Fungicides

- Herbicides, anti-sprouting products andplant-growth regulators

- Disinfectants

Other

Finishing agents, dye carriers to acceleratethe dyeing of fixing of dye-stuffs and otherproducts and preparations (for example,dressings and mordants), of a kind used inthe textile, paper, leather or like industries,not elsewhere specified or included..

- With a basis of amylaceous substances

- Other:

- - Of a kind used in the textile industry

- - Of a kind used in the paper industry

- - Other

Pickling preparations for metal surfaces;fluxes and other auxiliary preparations forsoldering, brazing or welding; soldering,brazing or welding powders and pastesconsisting of metal and other materials;preparations of a kind used as cores orcoatings for welding electrodes or rods.

- Pickling preparations for metal surfaces;soldering, brazing or welding powdersand pastes consisting of metal and othermaterials

- Other

170

HeadingNo.

38.11

38.12

38.13

38.14

38.15

H.S.Code

3811.11

3811.19

3811.21

3811.29

3811.90

3812.10

3812.20

3812.30

3813.00

3814.00

3815.11

3815.12

Anti-knock preparations , oxidationinhibitors, gum inhibitors , viscosityimprovers, anti-corrosive preparations andother prepared additives , for mineral oils(including gasoline) or for other liquidsused for the same purposes as mineral oils.

Anti-knock preparations:

Based on lead compounds

Other

Additives for lubricating oils:

Containing petroleum oils or oilsobtained from bituminous minerals

-- Other

- Other

Prepared rubber accelerators; compoundplasticisers for rubber or plastics, notelsewhere specified or included; anti-oxidising preparations and other compoundstabilisers for rubber or plastics.

- Prepared rubber accelerators

- Compound plasticisers for rubber orplastics

- Anti-oxidising preparations and othercompound stabilisers for rubber orplastics

Preparations and charges for fire-extinguishers; charged fire-extinguishinggrenades.

Organic composite solvents and thinners,not elsewhere specified or included;prepared paint or varnish removers.

Reaction initiators , reaction acceleratorsand catalytic preparations , not elsewherespecified or included.

- Supported catalysts:

- - With nickel or nickel compounds as theactive substance

- - With precious metal or precious metalcompounds as the active substance

171

HeadingNo.

H.S.Code

3815.19

3815.90

38.16 3816.00

38.17

3817.10

3817.20

38.18 3818.00

38.19 3819.00

38.20 3820.00

38.21 3821.00

38.22 3822.00

38.23

3823.10

3823.20

- - Other

- Other

Refractory cements , mortars, concretes andsimilar compositions , other than products ofheading No. 38.01.

Mixed alkylbenzenes and mixedalkylnaphthalenes, other than those ofheading No. 27.07 or 29.02.

- Mixed alkylbenzenes

- Mixed alkylnaphthalenes

Chemical elements doped for use inelectronics , in the form of discs , wafers orsimilar forms; chemical compounds dopedfor use in electronics.

Hydraulic brake fluids and other preparedliquids for hydraulic transmission, notcontaining or containing less than 70% byweight of petroleum oils or oils obtainedfrom bituminous minerals.

Anti-freezing preparations and prepared de-icing fluids.

Prepared culture media for development ofmicro-organisms.

Composite diagnostic or laboratoryreagents , other than those of heading No.30.02 or 30.06

Prepared binders for foundry moulds orcores; chemical products and preparationsof the chemical or allied industries(including those consisting of mixtures ofnatural products ), not elsewhere specifiedor included; residual products of thechemical or allied industries, not elsewherespecified or included.

- Prepared binders for foundry moulds orcores

- Naphthenic acids, their water-insolublesalts and their esters

172

HeadingNo.

H.S.Code

3823.30

3823.40

3823.50

3823.60

3823.90

- Non-agglomerated metal carbides mixedtogether or with metallic binders

- Prepared additives for cements, mortarsor concretes

- Non-refractory mortars and concretes

Sorbitol other than that of subheadingNo. 2905.44

- Other

173

SECTION VII

Plastics and articles thereof;rubber and articles thereof

Notes.

I.- Goods put up in sets consisting of two or more separate constituents, someor all of which fall in this Section and are intended to be mixed together toobtain a product of Section VI or VII, are to be classified in the headingappropriate to that product, provided that the constituents are:

(a) having regard to the manner in which they are put up, clearlyindentifiable as being intended to be used together without first beingrepacked;

(b) presented together; and

(c) identifiable, whether by their nature or by the relative proportions inwhich they are present, as being complementary one to another.

2.- Except for the goods of heading No. 39.18 or 39.19, plastics, rubber, andarticles thereof, printed with motifs, characters or pictorial representations,which are not merely incidental to the primary use of the goods, fall inChapter 49.

CHAPTER 39

Plastics and articles thereof

Notes.

1.- Throughout the Nomenclature the expression "plastics" means thosematerials of headings Nos. 39.01 to 39.14 which are or have been capable,either at the moment of polymerisation or at some subsequent stage, ofbeing formed under external influence (usually heat and pressure, ifnecessary with a solvent or plasticiser) by moulding, casting, extruding,rolling or other process into shapes which are retained on the removal of theexternal influence.

Throughout the Nomenclature any reference to "plastics" alsoincludes vulcanised fibre. The expression, however, does not apply tomaterials regarded as textile materials of Section XI.

2.- This Chapter does not cover:

(a) Waxes of heading No. 27.12 or 34.04;

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

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

(d) Stamping foils of heading No. 32.12;

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

174

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

(g) Synthetic rubber, as defined for the purposes of Chapter 40, or article-thereof;

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

(ij) Plaits, wickerwork or other articles of Chapter 46;

(k) Wall coverings of heading No. 48.14;

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

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

(n) Imitation jewellery of heading No. 71.17;

(o) Articles of Section XVI (machines and mechanical or electricalappliances);

(p) Parts of aircraft or vehicles of Section XVII;

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

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

(s) Articles of Chapter 92 (for example, musical instruments or partsthereof);

(t) Articles of Chapter 94 (for example, furniture, lamps and lightingfittings , illuminated signs , prefabricated buildings);

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

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

3.- Headings Nos. 39.01 to 39.11 apply only to goods of a kind produced bychemical synthesis, falling in the following categories:

(a) Liquid synthetic polyolefins of which less than 60% by volume distils at300"C, after conversion to 1,013 millibars when a reduced-pressuredistillation method is used (headings Nos. 39.01 and 39.02);

(b) Resins, not highly polymerised, of the coumarone-indene type (headingNo. 39.11);

(c) Other synthetic polymers with an average of at least 5 monomer units;

(d) Silicones (heading No. 39.10);

(e) Resols (heading No. 39 . 09) and other prepolymers.

4.- For the purposes of this Chapter, except where the context otherwiserequires , copolymers (including co-polycondensates, co-polyaddition pro-ducts, block copolymers and graft copolymers) and polymer blends are tobe classified in the heading covering polymers of that comonomer which

175

predominates by weight over every other single comonomer, ..:omonomerswhose polymers fall in the same heading being regarded as constituting asingle comonomer.

If no single comonomer predominates , copolymers or polymer blends,as the case may be, are to be classified in the heading which occurs last innumerical order among those which equally merit consideration.

The expression "copolymers" covers all polymers in which no singlemonomer contributes 95% or more by weight to the total polymer content.

5.- Chemically modified polymers , that is those in which only appendages tothe main polymer chain have been changed by chemical reaction , are to beclassified in the heading appropriate to the unmodified polymer. Thisprovision does not apply to graft copolymers.

6.- In headings Nos. 39 . 01 to 39 . 14, the expression "primary forms" appliesonly to the following forms:

(a) Liquids and pastes , including dispersions (emulsions and suspensions)and solutions;

(b) Blocks of irregular shape , lumps, powders (including moulding pow-ders), granules, flakes and similar bulk forms.

7.- Heading No. 39 . 15 does not apply to waste , parings and scrap of a singlethermoplastic material , transformed into primary forms (headings Nos.39.01 to 39.14).

8.- For the purposes of heading No. 39 . 17, the expression "tubes , pipes andhoses" means hollow products, whether semi -manufactures or finishedproducts , of a kind generally used for conveying, conducting or distributinggases or liquids (for example , ribbed garden hose , perforated tubes). Thisexpression also includes sausage casings and other lay-flat tubing . However,except for the last- mentioned , those having an internal cross-section otherthan round, oval, rectangular (in which the length does not exceed 1.5 timesthe width) or in the shape of a regular polygon are not to be regarded astubes, pipes and hoses but as profile shapes.

9.- For the purposes of heading No. 39 . 18, the expression "wall or ceilingcoverings of plastics" applies to products in rolls, of a width not less than 45cm, suitable for wall or ceiling decoration , consisting of plastics fixedpermanently on a backing of any material other than paper, the plasticlayer (on the face side ) being grained, embossed, coloured , design - printedor otherwise decorated.

10.- In headings Nos. 39 . 20 and 39.21, the expression "plates , sheets, film, foiland strip" applies only to plates , sheets, film, foil and strip (other than thoseof Chapter 54) and to blocks of regular geometric shape , whether or notprinted or otherwise surface -worked, uncut or cut into rectangles (includingsquares) but not further worked (even if when so cut, they become articlesready for use).

176

11.- Heading No. 39.25 applies only to the following articles, not beingproducts covered by any of the earlier headings of sub-Chapter 11:

(a) Reservoirs, tanks (including septic tanks), vats and similar containers, ofa capacity exceeding 300 1;

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

(c) Gutters and fittings therefor;

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

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

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

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

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

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

Subheading Note.

1.- Within any one heading of this Chapter, copolymers (including co-polycondensates, co-polyaddition products, block copolymers and graftcopolymers) are to be classified in the same subheading as homopolymersof the predominant comonomer and chemically modified polymers of thekind specified in Chapter Note 5 are to be classified in the same subheadingas the unmodified polymer, provided that such copolymers or chemicallymodified polymers are not more specifically covered by any othersubheading and that there is no residual subheading named "Other" in theseries of subheadings concerned. Polymer blends are to be classified in thesame subheading as copolymers (or homopolymers, as the case may be) ofthe same monomers in the same proportions.

HeadingNo.

H.S.Code

I.-PRIMARY FORMS

39.01

3901.10

3901.20

Polymers of ethylene, in primary forms.

- Polyethylene having a specific gravity ofless than 0.94

- Polyethylene having a specific gravity of0.94 or more

177186137 M

HeadingNo.

39.02

39.03

39.04

39.05

H.S.Code

3901.30

3901.90

3902.10

3902.20

3902.30

3902.90

3903.11

3903.19

3903.20

3903.30

3903.90

3904.10

3904.21

3904.22

3904.30

3904.40

3904.50

3904.61

3904.69

3904.90

- Ethylene-vinyl acetate copolymers

- Other

Polymers of propylene or of other olefins, inprimary forms.

- Polypropylene

- Polyisobutylene

- Propylene copolymers

- Other

Polymers of styrene, in primary forms.

- Polystyrene:

- - Expansible

- - Other

- Styrene-acrylonitrile (SAN) copolymers

- Acrylonitrile-butadiene-styrene (ABS)copolymers

- Other

Polymers of vinyl chloride or of otherhalogenated olefins, in primary forms.

- Polyvinyl chloride, not mixed with anyother substances

- Other polyvinyl chloride:

- - Non-plasticised

- - Plasticised

- Vinyl chloride-vinyl acetate copolymers

- Other vinyl chloride copolymers

- Vinylidene chloride polymers

- Fluoro-polymers:

- - Polytetrafluoroethylene

- - Other

- Other

Polymers of vinyl acetate or of other vinylesters, in primary forms; other vinylpolymers in primary forms.

- Polymers of vinyl acetate:

178

HeadingNo.

39.06

39.07

39.08

39.09

39.10

H.S.Code

3905.11

3905.19

3905.20

3905.90

3906.10

3906.90

3907.10

3907.20

3907.30

3907.40

3907.50

3907.60

3907.91

3907.99

3908.10

3908.90

3909.10

3909.20

3909.30

3909.40

3909.50

3910.00

- - In aqueous dispersion

- - Other

- Polyvinyl alcohols, whether or notcontaining unhydrolysed acetate groups

- Other

Acrylic polymers in primary forms.

- Polymethyl methacrylate

- Other

Polyacetals, other polyethers and epoxideresins, in primary forms; polycarbonates,alkyd resins, polyallyl esters and otherpolyesters, in primary forms.

- Polyacetals

- Other polyethers

- Epoxide resins

- Polycarbonates

- Alkyd resins

- Polyethylene terephthalate

- Other polyesters:

- - Unsaturated

- - Other

Polyamides in primary forms.

- Polyamide-6, -11, -12, -6,6, -6,9, -6,10 or -6,12

- Other

Amino-resins, phenolic resins andpolyurethanes , in primary forms.

- Urea resins; thiourea resins

- Melamine resins

- Other amino-resins

- Phenolic resins

- Polyurethanes

. Silicones in primary forms.

179196137 M2

HeadingNo.

39.11

39.12

39.13

39.14

39.15

H.S.Code

3911.10

3911.90

3912.11

3912.12

3912.20

3912.31

3912.39

3912.90

3913.10

3913.90

3914.00

3915.10

3915.20

3915.30

Petroleum resins, coumarone-indene resins,polyterpenes , polysulphides, polysulphonesand other products specified in Note 3 tothis Chapter, not elsewhere specified orincluded, in primary forms.

- Petroleum resins, coumarone, mdene orcoumarone-indene resins andpolyterpenes

- Other

Cellulose and its chemical derivatives, notelsewhere specified or included, in primaryforms.

- Cellulose acetates:

- Non-plasticised

- - Plasticised

- Cellulose nitrates (including collodions)

Cellulose ethers:

- - Carhoxymethylcellulose and its salts

-- Other

Other

Natural polymers (for example , alginic acid)and modified natural polymers (for example,hardened proteins, chemical derivatives ofnatural rubber), not elsewhere specified orincluded, in primary forms.

- Alginic acid, its salts and esters

- Other

Ion-exchangers based on polymers ofheadings Nos. 39.01 to 39.13, in primaryforms.

II.-WASTE, PARINGS AND SCRAP;SEMI-MANUFACTURES: ARTICLES

Waste, parings and scrap, of plastics.

- Of polymers of ethylene

- Of polymers of styrene

- Of polymers of vinyl chloride

180

HeadingNo.

39.16

39.17

39.18

H.S.Code

3915.90

3916.10

3916.20

3916.90

3917.10

3917.21

3917.22

3917.23

3917.29 .

3917.31

3917.32

3917.33

3917.39

3917.40

3918.10

3918.90

- Of other plastics

Monofilament of which any cross-sectionaldimension exceeds 1 mm, rods, sticks andprofile shapes, whether or not surface-worked but not otherwise worked, ofplastics.

- Of polymers of ethylene

- Of polymers of vinyl chloride

- Of other plastics

Tubes, pipes and hoses, and fittingstherefore (for example, joints, elbows,flanges ), of plastics.

- Artificial guts (sausage casings) ofhardened protein or of cellulosicmaterials

- Tubes, pipes and hoses, rigid:

- Of polymers of ethylene

Of polymers of propylene

Of polymers of vinyl chloride

Of other plastics

Other tubes, pipes and hoses:

-'Flexible tubes, pipes and hoses, having

a minimum burst pressure of 27.6 MPa

- Other, not reinforced or otherwise

combined with other materials, without

fittings

- - Other, not reinforced or otherwise

combined with other materials, with

fittings

- Other

- Fittings

Floor coverings of plastics , whether or not

self-adhesive , in rolls or in the form of tiles;

wall or ceiling coverings of plastics, as

defined in Note 9 to this Chapter.

-. Of polymers of vinyl chloride

Of other plastics

181

HeadingNo.

39.19

39.20

H.S.Code

3919.10

3919.90

3920.10

3920.20

3920.30

3920.41

3920.42

3920.51

3920.59

3920.61

3920.62

3920.63

3920.69

3920.71

3920.72

3920.73

3920.79

3920.91

3920.92

3920.93

3920.94

3920.99

Self-adhesive plates, sheets, film, foil, tape,strip and other flat shapes, of plastics,whether or not in rolls.

- In rolls of a width not exceeding 20 cm

- Other

Other plates, sheets, film, foil and strip, ofplastics, non-cellular and not reinforced,laminated, supported or similarly combinedwith other materials.

- Of polymers of ethylene

- Of polymers of propylene

- Of polymers of styrene

- Of polymers of vinyl chloride:

- - Rigid

- - Flexible

- Of acrylic polymers:

- - Of polymethyl methacrylate

- - Other

- Of polycarbonates, alkyd resins, polyallylesters or other polyesters:

- - Of polycarbonates

- - Of polyethylene terephthalate

- - Of unsaturated polyesters

- - Of other polyesters

- Of cellulose or its chemical derivatives:

- - Of regenerated cellulose

- - Of vulcanised fibre

- - Of cellulose acetate

- - Of other cellulose derivatives

- Of other plastics:

- - Of polyvinyl butyral

- - Of polyamides

- - Of amino-resins

- - Of phenolic resins

- - Of other plastics

182

HeadingNo.

39.21

39.22

39.23

39.24

39.25

H.S.Code

3921.11

3921.12

3921.13

3921.14

3921.19

3921.90

3922.10

3922.20

3922.90

3923.10

3923.21

3923.29

3923.30

3923.40

3923.50

3923.90

3924.10

3924.90

Other plates, sheets , film, foil and strip, ofplastics.

- Cellular:

- - Of polymers of styrene

- - Of polymers of vinyl chloride

- - Of polyurethanes

- - Of regenerated cellulose

Of other plastics

- Other

Baths, shower-baths, wash-basins , bidets,lavatory pans, seats and covers, flushingcisterns and similar sanitary ware, ofplastics.

- Baths, shower-baths and wash-basins

- Lavatory seats and covers

- Other

Articles for the conveyance or packing ofgoods, of plastics; stoppers , lids, caps.andother closures, of plastics.

- Boxes, cases, crates and similar articles

- Sacks and bags (including cones):

- - Of polymers of ethylene

- - Of other plastics

- Carboys, bottles, flasks and similararticles

- Spools, cops, bobbins and similarsupports

- Stoppers, lids, caps and other closures

-.Other

Tableware, kitchenware, other householdarticles and toilet articles , of plastics.

- Tableware and kitchenware

- Other

Builders' ware of plastics, not elsewherespecified or included.

183

HeadingNo.

39.26

H.S.Code

3925.10

3925.20

3925.30

3925.90

3926.10=

3926.20

3926.30

3926.40

3926.90

- Reservoirs, tanks, vats and similarcontainers, of a capacity exceeding300 1

- Doors, windows and their frames andthresholds for doors

- Shutters, blinds (including Venetianblinds) and similar articles and partsthereof

- Other

Other articles of plastics and articles ofother materials of headings Nos. 39.01 to39.14.

- Office or school supplies

- Articles of apparel and clothingaccessories (including gloves)

- Fittings for furniture, coachwork or thelike

- Statuettes and other ornamental articles

- Other

184

CHAPTER 40

Rubber and articles thereof

Notes.

1.= Except where the context otherwise requires, throughout the Nomenclaturethe expression "rubber" means the following products, whether or notvulcanised or hard: natural rubber, balata, gutta-percha, guayule, chicleand similar natural gums, synthetic rubber, factice derived from oils, andsuch substances reclaimed.

2.- This Chapter does not cover:

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

(b) Footwear or parts thereof of Chapter 64;

(c) Headgear or parts thereof (including bathing caps ) of Chapter 65;

(d) Mechanical or electrical appliances or parts thereof of Section XVI(including electrical goods of all kinds), of hard rubber;

(e) Articles of Chapter 90, 92, 94 or 96; or

(f) Articles of Chapter 95 (other than sports gloves and articles of headingsNos. 40.11 to 40.13).

3.- In headings Nos. 40.01 to 40.03 and 40.05, the expression "primary forms"applies only to the following forms:

(a) Liquids and pastes (including latex, whether or not pre-vulcanised, andother dispersions and solutions);

(b) Blocks of irregular shape, lumps, bales, powders,, granules, crumbs andsimilar bulk forms.

4.- In Note 1 to this Chapter and in heading No. 40.02, the expression"synthetic rubber" applies to:

(a) Unsaturated synthetic substances which can be irreversibly transformedby vulcanisation with sulphur into non-thermoplastic substances which,at a temperature between 18°C and 29°C, will not break on beingextended to three times their original length and will return, after beingextended to twice their original length, within a period of five minutes,to a length not greater than one and a half times their original length.For the purposes of this test, substances necessary for the cross-linking,such as vulcanising activators or accelerators, may be added; thepresence of substances as provided for by Note 5 (b)(ii) and (iii) is alsopermitted. However, the presence of any substances not necessary forthe cross-linking, such as extenders, plasticisers and fillers, is notpermitted;

(b) Thioplasts (TM); and

(c) Natural rubber modified by grafting or mixing with plastics, depolymer-ised natural rubber, mixtures of unsaturated synthetic substances with

185

saturated synthetic high polymers provided that all the above-mentioned products comply with the requirements concerning vulcani-sation, elongation and recovery in (a) above.

5.- (a) Headings Nos. 40.01 and 40.02 do not apply to any rubber or mixture ofrubbers which has been compounded, before or after coagulation, with:

(i) vulcanising agents, accelerators, retarders or activators (other thanthose added for the preparation of pre-vulcanised rubber latex);

(ii) pigments or other colouring matter, other than those added solelyfor the purpose of identification;

(iii) plasticisers or extenders (except mineral oil in the case of oil-extended rubber), fillers, reinforcing agents, organic solvents or anyother substances, except those permitted under (b);

(b) The presence of the following substances in any rubber or mixture ofrubbers shall not affect its classification in heading No. 40.01 for 40.02,as the case may be, provided that such rubber or mixture of rubbersretains its essential character as a raw material:

(i) emulsifiers or anti-tack agents;

(ii) small amounts of breakdown products of emulsifiers;

(iii) very small amounts of the following : heat-sensitive agents (gener-ally for obtaining thermosensitive rubber latexes), cationic surface-active agents (generally for obtaining electro -positive rubberlatexes), antioxidants , coagulants, crumbling agents, freeze-resist-ing agents, peptisers, preservatives , stabilisers , viscosity-controlagents, or similar special-purpose additives.

6.- For the purposes of heading No. 40.04, the expression "waste, parings andscrap" means rubber waste , parings and scrap from the manufacture orworking of rubber and rubber goods definitely not usable as such becauseof cutting-up, wear or other reasons.

7.- Thread wholly of vulcanised rubber, of which any cross-sectional dimen-sion exceeds 5 mm, is to be classified as strip, rods or profile . shapes, ofheading No. 40.08.

8.- Heading No. 40.10 includes conveyor or transmission belts or belting oftextile fabric impregnated, coated, covered or laminated with rubber ormade from textile yam or cord impregnated, coated, covered or sheathedwith rubber.

9.- In headings Nos. 40.01, 40.02, 40.03, 40.05 and 40.08, the expressions"plates", "sheets" and "strip" apply only to plates, sheets and strip and toblocks of regular geometric shape , uncut or simply cut to rectangular(including square) shape, whether or not having the character of articlesand whether or not printed or otherwise surface-worked, but not otherwisecut to shape or further worked.

In heading No. 40.08 the expressions "rods" and "profile shapes" apply

186

only to such products, whether or not cut to length or surface-worked butnot otherwise worked.

HeadingNo.

40.01

40.02

H.S.Code

4001.10

4001.21

4001.22

4001.29

4001.30

4002.11

4002.19

4002.20

4002.31

4002.39

4002.41

4002.49

Natural rubber, balata, gutta-percha,guayule, chicle and similar natural gums, inprimary forms or in plates, sheets or strip.

- Natural rubber latex, whether or not pre-vulcanised

- Natural rubber in other forms:

- Smoked sheets

- - Technically specified natural rubber(TSNR)

- - Other

- Balata, gutta-percha, guayule, chicle andsimilar natural gums

Synthetic rubber and factice derived fromoils, in primary forms . or in plates, sheets orstrip; mixtures of any product of headingNo. 40.01 with any product of this heading,in primary forms or in plates, sheets orstrip.

- Styrene-butadiene rubber (SBR);carboxylated styrene-butadiene rubber(XSBR):

- - Latex

- - Other

- Butadiene rubber (BR)

- Isobutene-isoprene (butyl) rubber (IIR);halo-isobutene-isoprene rubber (CIIR orBIIR):

- - Isobutene-isoprene (butyl) rubber (IIR)

- - Other

- Chloroprene (chlorobutadiene) rubber(CR):

- - Latex

- - Other

- Acrylonitrile-butadiene rubber (NBR):

187

HeadingNo.

40.03

40.04

40.05

40.06

40.07

. 40.08

H.S.Code

4002.51

4002.59

4002.60

4002.70

4002.80

4002.91

4002.99

4003.00

4004.00

4005.10

4005.20

4005.91

4005.99

4006.10

4006.90

4007.00

Latex

Other

Isoprene rubber (IR)

- Ethylene-propylene-non-conjugated dienerubber (EPDM)

Mixtures of any product of heading No.40.01 with any product of this heading

Other:

- Latex

- Other

Reclaimed rubber in primary forms or inplates, sheets or strip.

Waste, parings and scrap of rubber (otherthan hard rubber ) and powders andgranules obtained therefrom.

Compounded rubber, unvulcanised, inprimary forms or in plates, sheets or strip.

- Compounded with carbon black or silica

- Solutions; dispersions other than those ofsubheading No. 4005.10

- Other:

- Plates, sheets and strip

Other

Other forms (for example, rods, tubes andprofile shapes) and articles (for example,discs and rings ), of unvulcanised rubber.

- "Camel-back" strips for retreading rubbertyres

- Other

Vulcanised rubber thread and cord.

Plates, sheets, strip, rods and profileshapes, or vulcanised rubber other thanhard rubber.

Of cellular rubber:

188

HeadingNo.

40.09

40.10

40.11

H.S.Code

4008.11

4008.19

4008.21

4008.29

4009.10

4009.20

4009.30

4009.40

4009.50

4010.10

4010.91

4010.99

4011.10

4011.20

4011.30

4011.40

4011.50

4011.91

- - Plates, sheets and strip

Other

- Of non-cellular rubber:

- - Plates, sheets and strip

Other

Tubes, pipes and hoses, of vulcanisedrubber other than hard rubber, with orwithout their fittings (for example, joints,elbows, flanges).

- Not reinforced or otherwise combinedwith other materials, without fittings

- Reinforced or otherwise combined onlywith metal, without fittings

- Reinforced or otherwise combined onlywith textile materials, without fittings

Reinforced or otherwise combined withother materials, without fittings

- With fittings

Conveyor or transmission belts or belting,of vulcanised rubber.

- Of trapezoidal cross-section (V-belts andV-belting)

- Other:

of a width exceeding 20 cm

-- Other

New pneumatic tyres, of rubber.

- Of a kind used on motor cars (includingstation wagons and racing cars)

- Of a kind used on buses or lorries

- Of a kind used on aircraft

- Of a kind used on motorcycles

- Of a kind used on bicycles

- Other:

- - Having a "herring-bone" or similartread

189

HeadingNo.

40.12

40.13

40.14

40.15

40.16

H.S.Code

4011.99

4012.10

4012.20

4012.90

4013.10

4013.20

4013.90

4014.10

4014.90

4015.11

4015.19

4015.90

4016.10

4016.91

4016.92

4016.93

- - Other

Retreaded or used pneumatic tyres ofrubber, solid or cushion tyres,interchangeable tyre treads and tyre flaps,of rubber.

- Retreaded tyres

- Used pneumatic tyres

- Other

Inner tubes, of rubber.

- Of a kind used on motor cars (includingstation wagons and racing cars), buses orlorries

- Of a kind used on bicycles

- Other

Hygienic or pharmaceutical articles(including teats), of vulcanised rubber otherthan hard rubber, with or without fittings ofhard rubber.

- Sheath contraceptives

- Other

Articles of apparel and clothing accessories(including gloves), for all purposes, ofvulcanised rubber other than hard rubber.

- Gloves:

- - Surgical

- - Other

Other

Other articles of vulcanised rubber otherthan hard rubber.

- Of cellular rubber

- Other:

- - Floor coverings and mats

- - Erasers

- - Gaskets, washers and other seals

190

HeadingNo.

40.17

H.S.Code

4016.94

4016.95

4016.99

4017.00

- - Boat or dock fenders, whether or notinflatable

- - Other inflatable articles

- - Other

Hard rubber (for example, ebonite) in allforms, including waste and scrap; articles.ofhard rubber.

191

SECTION VIII

Raw hides and skins, leather, furskins and articles thereof;saddlery and harness ; travel goods, handbagsand similar containers; articles of animal gut

(other than silk-worm gut)

CHAPTER 41

Raw hides and skins (other than furskins) and leather

Notes.

1.- This Chapter does not cover:

(a) Parings or similar waste, of raw hides or skins (heading No. 05.11);

(b) Birdskins or parts of birdskins, with their feathers or down, of headingNo. 05.05 or 67.01; or

(c) Hides or skins, with the hair or wool on, raw, tanned or dressed(Chapter 43); the following are, however, to be classified in Chapter 41,namely, raw hides and skins with the hair or wool on, of bovine animals(including buffalo), of equine animals, of sheep or lambs (exceptAstrakhan, Broadtail, Caracul, Persian or similar lambs, Indian,Chinese, Mongolian or Tibetan lambs), of goats or kids (except Yemen,Mongolian or Tibetan goats and kids), of swine (including peccary), ofchamois, of gazelle, of reindeer, of elk, of deer, of roebucks or of dogs.

2.- Throughout the Nomenclature the expression "composition leather" meansonly substances of the kind referred to in heading No. 41.11.

HeadingNo.

41.01

H.S.Code

4101.10

4101.21

4101.22

4101.29

Raw hides and skins of bovine or equineanimals (fresh, or salted, dried, limed,pickled or otherwise preserved, but nottanned, parchment-dressed or furtherprepared), whether or not dehaired or split.

- Whole hides and skins of bovine animals,of a weight per skin not exceeding 8 kgwhen simply dried, 10 kg when dry-salted, or 14 kg when fresh, wet-salted orotherwise preserved

- Other hides and skins of bovine animals,fresh or wet-salted:

- Whole

- - Butts and bends

- - Other

192

HeadingNo.

41.02

41.03

41.04

H.S.Code

4101.30

4101.40

4102.10

4102.21

4102.29

4103.10

4103.20

4103.90

4104.10

4104.21

4104.22

4104.29

4104.31

- Other hides and skins of bovine animals,otherwise preserved

- Hides and skins of equine animals

Raw skins of sheep or lambs (fresh, orsalted, dried, limed, pickled or otherwisepreserved, but not tanned, parchment-dressed or further prepared), whether ornot with wool on or split, other than thoseexcluded by Note 1 (c) to this Chapter.

- With wool on

- Without wool on:

- - Pickled

- - Other

Other raw hides and skins (fresh, or salted,dried, limed, pickled or otherwise preserved,but not tanned, parchment-dressed orfurther prepared), whether or not dehairedor split, other than those excluded by Note1 (b) or 1 (c) to this Chapter.

- Of goats or kids

- Of reptiles

- Other

Leather of bovine or equine animals,without hair on, other than leather ofheading No. 41.08 or 41.09.

- Whole bovine skin leather, of a unitsurface area not exceeding 28 square feet(2.6 m2)

- Other bovine leather and equine leather,tanned or retanned but not furtherprepared, whether or not split:

- - Bovine leather, vegetable pre-tanned

- - Bovine leather, otherwise pre-tanned

- - Other

- Other bovine leather and equine leather,parchment-dressed or prepared aftertanning:

- - Full grains and grain splits

193196137 N

HeadingNo.

41.05

41.06

41.07

41.08

H.S.Code

4104.39

4105.11

4105.12

4105.19

4105.20

4106.11

4106.12

4106.19

4106.20

4107.10

4107.21

4107.29

4107.90

4108.00

- - Other

Sheep or lamb skin leather, without woolon, other than leather of heading No. 41.08or 41.09.

- Tanned or retanned but not furtherprepared, whether or not split:

- - Vegetable pre-tanned

- - Otherwise pre-tanned

- - Other

- Parchment-dressed or prepared aftertanning

Goat or kid skin leather, without hair on,other than leather of heading No. 41.08or 41.09.

- Tanned or retanned but not furtherprepared, whether or not split:

- - Vegetable pre-tanned

Otherwise pre-tanned

- - Other

- Parchment-dressed or prepared aftertanning

Leather of other animals , without hair on,other than leather of heading No. 41.08, or41.09.

- Of swine

- Of reptiles:

Vegetable pre-tanned

Other

Of other animals

Chamois (including combination chamois)leather.

41.09 I 4109.00 I Patent leather and patent laminatedleather; metallised leather.

194

HeadingNo.

H.S.Code

41.10 4110.00

41.11 4111.00

Parings and other waste of leather or ofcomposition leather, not suitable for themanufacture of leather articles; leatherdust , powder and flour.

Composition leather with a basis of leatheror leather fibre, in slabs, sheets or strip,whether or not in rolls.

195186137 N2

CHAPTER 42

Articles of leather; saddlery and harness;travel goods, handbags and similar containers;

articles of animal gut (other than silk-worm gut)

Notes.

1.- This Chapter does not cover:

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

(b) Articles of apparel or clothing accessorieb kexcepr gloves), lined withfurskin or artificial fur or to which furskin or artificial fur is attached onthe outside except as mere trimming (heading No. 43.03 or 43.04);

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

(d) Articles of Chapter 64;

(e) Headgear or parts thereof of Chapter 65;

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

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

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

(ij) Strings, skins for drums or the like, or other parts of musical instruments

(heading No. 92.09);

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

(1) Articles of Chapter 95 (for examples, toys, games, sports requisites); or

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

2.- In addition to the provisions of Note 1 above, heading No. 42.02 does notcover:

(a) Bags made of plastic sheeting, whether or not printed, with handles, notdesigned for prolonged use (heading No. 39.23);

(b) Articles of plaiting materials (heading No. 46.02);

(c) Articles of precious metal, of metal clad with precious metal, of naturalor cultured pearls or of precious or semi-precious stones (natural,synthetic or reconstructed) (Chapter 71).

3.- For the purposes of heading No. 42.03, the expression "articles of appareland clothing accessories" applies, inter alia, to gloves (including sportsgloves), aprons, and other protective clothing, braces, belts , bandoliers andwrist straps , but excluding watch straps (heading No. 91.13).

196

.,

HeadingNo.

42.01.

42.02

H.S.Code

4201.00

4202.11

4202.12

4202.19

4202.21

4202.22

4202.29

4202.31

4202.32

4202.39

Saddlery and harness for any animal(including traces, leads, knee pads, muzzles,saddle cloths , saddle bags, dog coats andthe like), of any material.

Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels, spectaclecases, binocular cases, camera cases,musical instrument cases, gun cases,holsters and similar containers ; travelling-bags, toilet bags, rucksacks , handbags,shopping-bags, wallets, purses, map-cases,cigarette-cases, tobacco-pouches, tool bags,sports bags, bottle-cases, jewellery boxes,powder-boxes, cutlery cases and similarcontainers, of leather or of compositionleather, of plastic sheeting , of textilematerials , of vulcanised fibre or ofpaperboard, or wholly or mainly coveredwith such materials.

- Trunks, suit-cases, vanity cases,executive-cases, brief-cases, schoolsatchels and similar containers:

- - With outer surface of leather, ofcomposition leather or of patent leather

- - With outer surface of plastics or oftextile materials

- - Other

- Handbags, whether or not with shoulderstrap, including those without handle:

- - With outer surface of leather, ofcomposition leather or of patent leather

- - With outer surface of plastic sheeting orof textile materials

- - Other

- Articles of a kind normally carried in thepocket or in the handbag:

- - With outer surface of leather, ofcomposition leather or of patent leather

- - With outer surface of plastic sheeting orof textile materials

- - Other

- Other:

197

HeadingNo.

42.03

42.04

42.05

42.06

H.S.Code

4202.91

4202.92

4202.99

4203.10

4203.21

4203.29

4203.30

4203.40

4204.00

4205.00

4206.10

4206.90

- - With outer surface of leather, of

composition leather or of patent leather

- - With outer surface of plastic sheeting or

of textile materials

- - Other

Articles of apparel and clothing accessories,

of leather or of composition leather.

- Articles of apparel

- Gloves, mittens and mitts:

- - Specially designed for use in sports

- - Other

- Belts and bandoliers

- Other clothing accessories

Articles of leather or of compositionleather, of a kind used in machinery or

mechanical appliances or for othertechnical uses.

Other articles of leather or of composition

leather.

Articles of gut (other than silk-worm gut),

of goldbeater's skin, of bladders or of

tendons.

- Catgut

- Other

198

CHAPTER 43

-1

Furskins and artificial fur; manufactures thereof

Notes.

1.- Throughout the Nomenclature references to "furskins", other than to rawfurskins of heading No. 43.01, apply to hides or skins of all animals whichhave been tanned or dressed with the hair on.

2.- This Chapter does not cover:

(a) Birdskins or parts of birdskins, with their feathers or down (heading No.05.05 or 67.01);

(b) Raw hides or skins, with the hair on, of Chapter 41 (see Note 1 (c) tothat Chapter);

(c) Gloves consisting of leather and furskin or of leather and artificial fur(heading No. 42.03);

(d) Articles of Chapter 64;

(e) Headgear or parts thereof of Chapter 65; or

(f) Articles of Chapter 95 (for example, toys, games, sports requisites).

3.- Heading No. 43.03 includes furskins and parts thereof, assembled with theaddition of other materials, and furskins and parts thereof, sewn together inthe form of garments or parts or accessories of garments or in the form ofother articles.

4.- Articles of apparel and clothing accessories (except those excluded by Note

2) lined with furskin or artificial fur or to which furskin or artificial fur isattached on the outside except as mere trimming are to be classified inheading No. 43.03 or 43.04 as the case may be.

5.- Throughout the Nomenclature the expression "artificial fur" means anyimitation of furskin consisting of wool, hair or other fibres gummed or sewnon to leather, woven fabric or other materials, but does not includeimitation furskins obtained by weaving or knitting (generally, heading No.58.01 or 60.01).

HeadingNo.

43.01

H.S.Code

4301.10

4301.20

Raw furskins (including heads, tails, pawsand other pieces or cuttings, suitable forfurriers' use), other than raw hides andskins of heading No. 41 .01, 41 .02 or 41.03.

- Of mink, whole, with or without head,tail or paws

- Of rabbit or hare, whole, with or withouthead, tail or paws

199

HeadingNo.

43.02

43.03

H.S.Code

4301.30

4301.40

4301.50

4301.60

4301.70

4301.80

4301.90

4302.11

4302.12

4302.13

4302.19

4302.20

. 4302.30

4303.10

Of lamb, the following: Astrakhan,Broadtail, Caracul, Persion and similarlamb, Indian, Chinese, Mongolian orTibetan lamb, whole, with or withouthead, tail or paws

Of beaver, whole, with or without head,tail or paws

Of musk-rat, whole, with or withouthead, tail or paws

Of fox, whole, with or without head, tailor paws

Of seal, whole, with or without head, tailor paws

Other furskins, whole, with or withouthead, tail or paws

Heads, tails, paws and other pieces orcuttings, suitable for furriers' use

Tanned or dressed furskins (includingheads, tails, paws and other pieces orcuttings ), unassembled, or assembled(without the addition of other materials)other than those of heading No. 43.03.

- Whole skins, with or without head, tail orpaws, not assembled:

- - Of mink

- - Of rabbit or hare

- - Of lamb, the following: Astrakhan,Broadtail, Caracul, Persian and similarlamb, Indian, Chinese, Mongolian orTibetan lamb

- - Other

- Heads, tails, paws and other pieces ofcuttings, not assembled

- Whole skins and pieces of cuttingsthereof, assembled

Articles of apparel, clothing accessories andother articles of furskin.

- Articles of apparel and clothingaccessories

200

HeadingNo.

H.S.Code

4303.90 - Other

43.04 1 4304.00 ( Artificial fur and articles thereof.

201

SECTION IX

Wood and articles of wood; wood charcoal; cork and articlesof cork; manufactures of straw, of esparto

or of other plaiting materials; basketware and wickerwork

CHAPTER 44

Wood and articles of wood; wood charcoal

Notes.

1.- This Chapter does not cover:

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

(b) Bamboos or other plaiting materials of heading No. 14.01;

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

(d) Activated charcoal (heading No . 38.02);

(e) Articles of heading No . 42.02;

(f) Goods of Chapter 46;

(g) Footwear or parts thereof of Chapter 64;

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

(ij) Goods of heading No . 68.08;

(k) Imitation jewellery of heading No. 71.17;

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

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

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

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

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

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

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

2.- In this Chapter, the expression "densified wood" means wood which hasbeen subjected to chemical or physical treatment (being, in the case of

202

layers bonded together, treatment in excess of that needed to ensure a goodbond), and which has thereby acquired increased density or hardnesstogether with improved mechanical strength or resistance to chemical orelectrical agencies.

3.- Headings Nos. 44.14 to 44.21 apply to articles of the respective descriptionsof particle board or similar board, fibreboard, laminated wood or densifiedwood as they apply to such articles of wood.

4.- Products of heading No. 44.10, 44.11 or 44.12 may be worked to form theshapes provided for in respect of the goods of heading No. 44.09, curved,corrugated, perforated, cut or formed to shapes other than square orrectangular or submitted to any other operation provided it does not givethem the character of articles of other headings.

5.- Heading No. 44.17 does not apply to tools in which the blade, workingedge, working surface or other working part is formed by any of thematerials specified in Note 1 to Chapter 82.

6.- For the purposes of this Chapter and subject to Notes I (b) and 1 (f) above,any reference to "wood" applies also to bamboo and other materials of awoody nature.

HeadingNo.

44.01

44.02

44.03

H. S.Code

4401.10

4401.21

4401.22

4401.30

4402.00

4403.10

Fuel wood, in logs, in billets, in twigs, infaggots or in similar forms; wood in chipsor particles ; sawdust and wood waste andscrap, whether or not agglomerated in logs,briquettes, pellets or similar forms.

- Fuel wood, in logs, in billets, in twigs, infaggots or in similar forms

- Wood in chips or particles:

- - Coniferous

- Non-coniferous

- Sawdust and wood waste and scrap,whether or not agglomerated in logs,briquettes, pellets or similar forms

Wood charcoal (including shell or nutcharcoal ), whether or not agglomerated.

Wood in the rough, whether or not strippedof bark or sapwood , or roughly squared.

- Treated with paint, stains, creosote orother preservatives

203

HeadingNo.

H.S.Code

4403.20

4403.31

4403.32

4403.33

4403.34

4403.35

4403.91

4403.92

4403.99

44.04

4404.10

4404.20

44.05 4405.00

44.06

4406.10

4406.90

44.07

4407.10

- Other, coniferous

- Other, of the following tropical woods:

- Dark Red Meranti, Light Red Merantiand Meranti Bakau

- White Lauan, White Meranti, WhiteSeraya, Yellow Meranti and Alan

- - Keruing, Ramin, Kapur, Teak,Jongkong, Merbau, Jelutong andKempas

- Okoume, Obeche, Sapelli, Sipo, Acajoud'Afrique, Makore and Iroko

- Tiama, Mansonia, Ilomba, Dibetou,Limba and Azobe.

Other:

- - Of oak

- - Of beech

- Other

Hoopwood; split poles; piles, pickets andstakes of wood, pointed but not sawnlengthwise; wooden sticks, roughly trimmedbut not turned, bent or otherwise worked,suitable for the manufacture of walking-sticks, umbrellas, tool handles or the like;chipwood and the like.

- Coniferous

- Non-coniferous

Wood wool; wood flour.

Railway or tramway sleepers (cross-ties) ofwood.

- Not impregnated

- Other

Wood sawn or chipped lengthwise, sliced orpeeled, whether or not planed, sanded orfingerjointed, of a thickness exceeding 6mm.

- Coniferous

- Of the following tropical woods:

204

HeadingNo.

44.08

44.09

H.S.Code

4407.21

4407.22

4407.23

4407.91

4407.92

4407.99

4408.10

4408.20

4408.90

4409.10

4409.20

Dark Red Meranti, Light Red Meranti,Meranti Bakau, White Lauan, WhiteMeranti, White Seraya, Yellow Meranti,Alan, Keruing, Ramin, Kapur, Teak,Jongkong, Merbau, Jelutong andKempas

Okoume, Obeche, Sapelli, Sipo, Acajoud'Afrique, Makore, Iroko, Tiama,Mansonia, Ilomba, Dibetou, Limba andAzobe

- - Baboen, Mahogany (Swietenia spp.),Imbuia and Balsa

- Other:

- - Of oak

-- Of beech

- Other

Veneer sheets and sheets for plywood(whether or not spliced ) and other woodsawn lengthwise, sliced or peeled, whetheror not planed, sanded or finger-jointed, of athickness not exceeding 6 mm.

- Coniferous

- Of the following tropical woods: DarkRed Meranti, Light Red Meranti, WhiteLauan, Sipo, Limba, Okoume, Obeche,Acajou d'Afrique, Sapelli, Baboen,Mahogany (Swietenia spp.), Palissandredu Bresil and Bois de Rose femelle

- Other

Wood (including strips and friezes forparquet flooring , not assembled ) continouslyshaped (tongued , grooved, rebated,chamfered , V-jointed , beaded , moulded,rounded or the like) along any of its edgesor faces, whether or not planed, sanded orfinger-jointed.

- Coniferous

- Non-coniferous

205

HeadingNo.

44.10

44.11

44.12

H.S.Code

4410.10

4410.90

4411.11

4411.19

4411.21

4411.29

4411.31

4411.39

4411.91

4411.99

4412.11

Particle board and similar board of wood orother ligneous materials, whether or notagglomerated with resins or other organicbinding substances.

- Of wood

- Of other ligneous materials

Fibreboard of wood or other ligneousmaterials, whether or not bonded withresins or other organic substances.

- Fibreboard of a density exceeding 0.8g/cm3:

- Not mechanically worked or surfacecovered

- Other

- Fibreboard of a density exceeding 0.5g/cm3 but not exceeding 0.8 g/cm3:

- - Not mechanically worked or surfacecovered

Other

Fibreboard of a density exceeding 035g/cm3 but not exceeding 0.5 g/cm3:

- - Not mechanically worked or surfacecovered

- Other

- Other:

- Not mechanically worked or surfacecovered

- Other

Plywood, veneered panels and similarlaminated wood.

Plywood consisting solely of sheets ofwood, each ply not exceeding 6 mmthickness:

With at least one outer ply of thefollowing topical woods: Dark RedMeranti, Light Red Meranti, WhiteLauan, Sipo, Limba, Okoume, Obeche,Acajou d'Afrique, Sapelli, Baboen,Mahogany (Swietenia spp.), Palissandredu Bresil or Bois de Rose femelle

206

HeadingNo.

44.13

44.14

44.15

44.16

44.17

44.18

H.S.Code

4412.12

4412.19

4412.21

4412.29

4412.91

4412.99

4413.00

4414.00

4415.10

4415.20

4416.00

4417.00

4418.10

4418.20

4418.30

- - Other, with at least one outer ply ofnon-coniferous wood

- - Other

- Other, with at least one outer ply of non-coniferous wood:

- Containing at least one layer of particleboard

Other

Other:

Containing at least one layer of particleboard

Other

Densified wood, in blocks, plates, strips orprofile shapes.

Wooden frames for paintings , photographs,mirrors or similar objects.

Packing cases, boxes, crates, drums andsimilar packings, of wood; cable-drums ofwood; pallets, box pallets and other loadboards, of wood.

- Cases, boxes, crates, drums and similarpackings; cable-drums

- Pallets, box pallets and other load boards

Casks, barrels, vats , tubs and othercoopers ' products and parts thereof, ofwood, including staves.

Tools, tool bodies , tool handles, broom orbrush bodies and handles , of wood; boot orshoe lasts and trees , of wood.

Builders' joinery and carpentry of wood,including cellular wood panels, assembledparquet panels, shingles and shakes.

- Windows, French-windows and theirframes

- Doors and their frames and thresholds

- Parquet panels

207

HeadingNo.

44.19

44.20

H.S.Code

4418.40

4418.50

4418.90

4419.00

4420.10

4420.90

- Shuttering for concrete constructionalwork

- Shingles and shakes

- Other

Tableware and kitchenware , of wood.

Wood marquetry and inlaid wood; casketsand cases for jewellery or cutlery, andsimilar articles , of wood; statuettes andother ornaments, of wood; wooden articlesof furniture not falling in Chapter 94.

- Statuettes and other ornaments, of wood

- Other

44.21 Other articles of wood.

4421.10 - Clothes hangers

4421.90 - Other

208

CHAPTER 45

Cork and articles of cork

Note.

1.- This Chapter does not cover

(a) Footwear or parts of footwear of Chapter 64;

(b) Headgear or parts of headgear of Chapter 65; or

(c) Articles of Chapter 95 (for example , toys, games, sports requisites).

HeadingNo.

45.01

45.02

45.03

45.04

H.S.Code

4501.10

4501.90

4502.00

4503.10

4503.90

4504.10

4504.90

Natural cork, raw or simply prepared; wastecork; crushed, granulated or ground cork.

- Natural cork, raw or simply prepared

- Other

Natural cork, debacked or roughly squared,or in rectangular (including square) blocks,plates, sheets or strip (including sharp-edged blanks for corks or stoppers).

Articles of natural cork.

- Corks and stoppers

- Other

Agglomerated cork (with or without abinding substance ) and articles ofagglomerated cork.

- Blocks, plates, sheets and strip; tiles ofany shape; solid cylinders, including discs

- Other

209186137 0

CHAPTER 46

Manufactures of straw, of esparto or of other plaitingmaterials; basketware and wickerwork

Notes.

1.- In this Chapter the expression "plaiting materials" means materials in astate or form suitable for plaiting, interlacing or similar processes; itincludes straw, osier or willow, bamboos, rushes, reeds, strips of wood,strips of other vegetable material (for example, raffia, narrow leaves orstrips cut from broad leaves) or bark, unspun natural textile fibres,monofilament and strip and the like of plastics and strips of paper, but notstrips of leather or composition leather or of felt or nonwovens, human hair,horsehair, textile rovings or yarns, or monofilament and strip and the like ofChapter 54.

2.- This Chapter does not cover:

(a) Wall coverings of heading No. 48.14;

(b) Twine, cordage, ropes or cables, plaited or not (heading No. 56.07);

(c) Footwear or headgear or parts thereof of Chapter 64 or 65;

(d) Vehicles or bodies for vehicles of basketware (Chapter 87); or

(e) Articles of Chapter 94 (for example, furniture, lamps and lightingfittings).

3.- For the purposes of heading No. 46.01, the expression "plaiting materials,plaits and similar products of plaiting materials, bound together in parallelstrands" means plaiting materials, plaits and similar products of plaitingmaterials, placed side by side and bound together, in the form of sheets,whether or not the binding materials are of spun textile materials.

HeadingNo.

46.01

H.S.Code

4601.10

4601.20

Plaits and similar products of plaitingmaterials, whether or not assembled intostrips; plaiting materials , plaits and similarproducts of plaiting materials, boundtogether in parallel strands or woven, insheet form, whether or not being finishedarticles (for example, mats, matting,screens).

Plaits and similar products of plaitingmaterials, whether or not assembled intostrips

Mats, matting and screens of vegetablematerials

210

HeadingNo.

46.02

196I37 02

I

H.S.Code

4601.91

4601.99

4602.10

4602.90

Other:

- - Of vegetable materials

- - Other

Basketwork, wickerwork and other articles,made directly to shape from plaitingmaterials or made up from goods of headingNo. 46.01; articles of loofah.

- Of vegetable materials

- Other

211

SECTION X

0

Pulp of wood or of other fibrous cellulosic material;waste and scrap of paper or paperboard;paper and paperboard and articles thereof

CHAPTER 47

Pulp of wood or of other fibrous cellulosic material;waste and scrap of paper or paperboard

Note.

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

HeadingNo.

47.01

47.02

47.03

47.04

H.S.Code

4701.00

4702.00

4703.11

4703.19

4703.21

4703.29

4704.11

4704.19

4704.21

4704.29

Mechanical wood pulp.

Chemical wood pulp, dissolving grades.

Chemical wood pulp, soda or sulphate,other than dissolving grades.

Unbleached:

- Coniferous

- Non-coniferous

- Semi-bleached or bleached:

- Coniferous

Non-coniferous

Chemical wood pulp, sulphite , other thandissolving grades.

Unbleached:

Coniferous

Non-coniferous

Semi-bleached or bleached:

Coniferous

- Non-coniferous

212

HeadingNo.

47.05

47.06

47.07

H.S.Code

4705.00

4706.10

4706.91

4706.92

4706.93

4707.10

4707.20

4707.30

4707.90

Semi-chemical wood pulp.

Pulps of other fibrous cellulosic material.

- Cotton linters pulp

- Other:

- - Mechanical

- Chemical

- - Semi-chemical

Waste and scrap of paper or paperboard.

- Of unbleached kraft paper or paperboardor of corrugated paper or paperboard

- Of other paper or paperboard mademainly of bleached chemical pulp, notcoloured in the mass

- Of paper or paperboard made mainly ofmechanical pulp (for example,newspapers, journals and similar printedmatter)

- Other, including unsorted waste andscrap

213

CHAPTER 48

Paper and paperboard; articles of paper pulp,of paper or of paperboard

Notes.

I.- This Chapter does not cover:

(a) Articles of Chapter 30;

(b) Stamping foils of heading No. 32.12;

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

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

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

(f) Paper-reinforced stratified plastic sheeting, or one layer of paper orpaperboard coated or covered with a layer of plastics, the latterconstituting more than half the total thickness, or articles of suchmaterials, other than wall coverings of heading No. 48.14 (Chapter 39);

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

(h) Articles of Chapter 46 (manufacturers of plaiting material);

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

(k) Articles of Chapter 64 or Chapter 65;

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

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

(n) Articles of heading No. 92.09; or

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

2.- Subject to the provisions of Note 6, headings Nos. 48.01 to 48.05 includepaper and paperboard which have been subjected to calendering, super-calendering, glazing or similar finishing, false water-marking or surfacesizing, and also paper, paperboard, cellulose wadding and webs of cellulosefibres, coloured or marbled throughout the mass by any method. Exceptwhere heading No. 48.03 otherwise requires, these headings do not apply topaper, paperboard, cellulose wadding or webs of cellulose fibres which havebeen otherwise processed, for example, by coating or impregnation.

3.- In this Chapter the expression "newsprint" means uncoated paper of a kindused for the printing of newspapers, of which not less than 65% by weight ofthe total fibre content consists of wood fibres obtained by a mechanical

214

process, unsized or very lightly sized , having a smoothness on each side notexceeding 200 seconds Bekk, weighing not less than 40 g per square metreand not more than 57 g per square metre and having an ash content byweight not exceeding 8%.

4.- In addition to hand-made paper and paperboard, heading No. 48.02 coversonly paper and paperboard made mainly from bleached pulp or from pulpobtained by a mechanical process and satisfying any of the followingcriteria:

For paper or paperboard weighing nor more than 150 g/m2:

(a) containing 10% or more of fibres obtained by a mechanical process, and

1. weighing not more than 80 g/m2, or

2. coloured throughout the mass; or

(b) containing more than 8% ash, and

1. weighing not more than 80 g/m2, or

2. coloured throughout the mass; or

(c) containing more than 3% ash and having a brightness of 60% or more(*); or

(d) containing more than 3% but not more than 8% ash, having a brightnessless than 60%(*), and a burst index equal to or less than 2.5 kPa/g/m2; or

(e) containing 3% ash or less, having a brightness of 60% or more(*) and aburst index equal to or less than 2.5 kPa/g/m2.

For paper or paperboard weighing more than 150 g/m2:

(a) coloured throughout the mass; or

(b) having a brightness of 60% or more (*), and

1. a caliper of 225 micrometres (microns) or less, or

2. a caliper more than 225 micrometres (microns) but not more than 508micrometres (microns) and an ash content more than 3%; or

(c) having a brightness of less than 60% (*), a caliper of 254 micrometres(microns) or less and an ash content more than 8%.

Heading No. 48.02 does not, however, cover filter paper orpaperboard (including tea-bag paper) or felt paper or paperboard.

5.- In this Chapter "kraft paper and paperboard" means paper and paperboardof which not less than 80% by weight of the total fibre content consists offibres obtained by the chemical sulphate or soda processes.

6.- Paper, paperboard, cellulose wadding and webs of cellulose fibres

answering to a description in two or more of the headings Nos. 48.01 to

(') Brightness is to be measured by the Elrepho, GE or any equipment internationally recognizedbrightness testing method.

215

48.11 are to be classified under that one of such headings which occurs lastin numerical order in the Nomenclature.

7.- Headings Nos. 48.01, 48.02, 48.04 to 48.08, 48.10 and 48.11 apply only topaper, paperboard, cellulose wadding and webs of cellulose fibres:

(a) in strips or rolls of a width exceeding 15 cm; or

(b) in rectangular (including square) sheets with one side exceeding 36 cmand the other side exceeding 15 cm in the unfolded state.

Except that hand -made paper and paperboard in any size or shape asmade directly and having all its edges deckled remains classified , subject tothe provisions of Note 6, in heading No. 48.02.

8.- For the purposes of heading No. 48 . 14, the expression "wallpaper andsimilar wall coverings" applies only to:

(a) Paper in rolls, of a width of not less than 45 cm and not more than 160cm, suitable for wall or ceiling decoration:

(i) Grained , embossed , surface-coloured , design-printed or otherwisesurface-decorated (e.g., with textile flock), whether or not coated orcovered with transparent protective plastics;

(ii) With an uneven surface resulting from the incorporation ofparticles of wood, straw, etc.;

(iii) Coated or covered on the face side with plastics, the plastic layer.being grained, embossed, coloured , design-printed or otherwisedecorated; or

(iv) Covered on the face side with plaiting material, whether or notbound together in parallel strands or woven;

(b) Borders and friezes, of paper, treated as above , whether or not in rolls,suitable for wall or ceiling decoration;

(c) Wall coverings of paper made up of several panels, in rolls or sheets,printed so as to make up.a scene, design or motif when applied to a wall.

Products on a base of paper or paperboard, suitable for use both asfloor coverings and as wall coverings , are to be classified in heading No.48.15.

9.- Heading No. 48 .20 does not cover loose sheets or cards, cut to size , whetheror not printed , embossed or perforated.

10.- Heading No. 48 .23 applies , inter alia, to perforated paper or paperboardcards for Jacquard or similar machines and paper lace.

11.- Except for the goods of heading No. 48.14 or 48.21, paper, paperboard,cellulose wadding and articles thereof, printed with motifs, characters orpictorial representations, which are not merely incidental to the primary useof the goods, fall in Chapter 49.

216

Subheading Notes.

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

Weightg/m2

Minimum Mullen bursting strengthkPa

115 393125 417200 637300 824400 961

2.- For the purposes of subheadings Nos. 4804.21 and 4804.29, "sack kraftpaper" means machine-finished paper, of which not less than 80% byweight of the total fibre content consists of fibres obtained by the chemicalsulphate or soda processes , in rolls, weighing not less than 60 g/m2 but notmore than 115 g/m2 and meeting one of the following sets of specifications:

(a) Having a Mullen burst index of not less than 38 and a stretch factor ofmore than 4.5% in the cross direction and of more than 2% in themachine direction.

(b) Having minima for tear and tensile as indicated in the following table orthe linearly interpolated equivalent for any other weight:

Minimum tear (mN) Minimum tensile (kN/m)

Machine MachineWeight Machine direction plus Cross direction plusg/m2 direction cross direction direction cross direction

60 700 1,510 1.9 670 830 1,790 2.3 7.280 965 2,070 2.8 8.3100 1,230 2,635 3.7 10.6115 1,425 3,060 4.4 12.3

3.- For the purposes of subheading No. 4805.10, "semi-chemical fluting paper"means paper, in rolls, of which not less than 65% by weight of the total fibrecontent consists of unbleached hardwood fibres obtained by a semi-chemical pulping process, and having a CMT 60 (Concora Medium Testwith 60 minutes of conditioning) crush resistance exceeding 20 kgf at 50%relative humidity, at 23 C.

217

4.- For the purposes of subheading No. 4805.30, "sulphite wrapping paper"means machine-glazed paper, of which more than 40% by weight of thetotal fibre content consists of wood fibres obtained by the chemical sulphiteprocess, having an ash content not exceeding 8% and having a Mullen burstindex of not less than 15.

5.- For the purposes of subheading No. 4810.21, "light-weight coated paper"means paper, coated on both sides, of a total weight not exceeding 72 g/m2,with a coating weight not exceeding 15 g/m2 per side, on a base of which notless than 50% by weight of the total fibre content consists of wood fibresobtained by a mechanical process.

HeadingNo.

48.01

H.S.Code

4801.00 Newsprint, in rolls or sheets.

48.02

4802.10

4802.20

4802.30

4802.40

4802.51

4802.52

4802.53

4802.60

Uncoated paper and paperboard, of a kindused for writing, printing or other graphicpurposes , and punch card stock and punchtape paper, in rolls or sheets, other thanpaper of heading No. 48.01 or 48.03; hand-made paper and paperboard.

- Hand-made paper and paperboard

- Paper and paperboard of a kind used asa base for photo-sensitive, heat-sensitiveor electro-sensitive paper or paperboard

- Carbonising base paper

- Wallpaper base

Other paper and paperboard, notcontaining fibres obtained by amechanical process or of which not morethan 10% by weight of the total fibrecontent consists of such fibres:

- Weighing less than 40 g/m2

- - Weighing 40 g/m2 or more but not morethan 150 g/m2

Weighing more than 150 g/m2

- Other paper and paperboard, of whichmore than 10% by weight of the totalfibre content consists of fibres obtainedby a mechanical process

218

HeadingNo.

48.03

48.04

H.S.Code

4803.00

4804.11

4804.19

4804.21

4804.29

4804.31

4804.39

4804.41

4804.42

4804.49

4804.51

4804.52

Toilet or facial tissue stock, towel ornapkin stock and similar paper of a kindused for household or sanitary purposes,cellulose wadding and webs of cellulosefibres, whether or not creped , crinkled,embossed, perforated, surface-coloured,surface-decorated or printed, in rolls of awidth exceeding 36 cm or in rectangular(including square) sheets with at least oneside exceeding 36 cm in unfolded state.

Uncoated kraft paper and paperboard, inrolls or sheets, other than that of headingNo. 48.02 or 48.03.

- Kraftliner:

- - Unbleached

- - Other

- Sack kraft paper:

- - Unbleached

- - Other

- Other kraft paper and paperboardweighing 150 g/m2 or less:

- - Unbleached

- - Other

- Other kraft paper and paperboardweighing more than 150 g/m2 but lessthan 225 g/m2:

- - Unbleached

- - Bleached uniformly throughout themass and of which more than 95% byweight of the total fibre content consistsof wood fibres obtained by a chemicalprocess

- - Other

- Other kraft paper and paperboardweighing 225 g/m2 or more:

- - Unbleached

- - Bleached uniformly throughout themass and of which more than 95% byweight of the total fibre content consistsof wood fibres obtained by a chemicalprocess

219

HeadingNo.

48.05

48.06

48.07

H.S.Code

4804.59

4805.10

4805.21

4805.22

4805.23

4805.29

4805.30

4805.40

4805.50

4805.60

4805.70

4805.80

4806.10

4806.20

4806.30

4806.40

4807.10

- - Other

Other uncoated paper and paperboard, inrolls or sheets.

- Semi-chemical fluting paper (corrugatingmedium)

- Multi-ply paper and paperboard:

- - Each layer bleached

- - With only one outer layer bleached

- - Having three or more layers, of whichonly the two outer layers are bleached

- - Other

- Sulphite wrapping paper

- Filter paper and paperboard

- Felt paper and paperboard

- Other paper and paperboard, weighing150 g/m2 or less

- Other paper and paperboard, weighingmore than 150 g/m2 but less than225 g/m2

- Other paper and paperboard, weighing225 g/m2 or more

Vegetable parchment, greaseproof papers,tracing papers and glassine and otherglazed transparent or translucent papers, inrolls or sheets.

- Vegetable parchment

- Greaseproof papers

- Tracing papers

- Glassine and other glazed transparent ortranslucent papers

Composite paper and paperboard (made bysticking flat layers of paper or paperboardtogether with an adhesive), not surface-coated or impregnated , whether or notinternally reinforced, in rolls or sheets.

- Paper and paperboard, laminatedinternally with bitumen, tar or asphalt

220

HeadingNo.

48.08

48.09

48.10

H.S.Code

4807.91

4807.99

4808.10

4808.20

4808.30

4808.90

4809.10

4809.20

4809.90

- Other:

- - Straw paper and paperboard, whetheror not covered with paper other thanstraw paper

- - Other

Paper and paperboard, corrugated (with orwithout glued flat surface sheets), creped,crinkled , embossed or perforated, in rolls orsheets, other than that of heading No. 48.03or 48.18.

Corrugated paper and paperboard,whether or not perforated

Sack kraft paper, creped or crinkled,whether or not embossed or perforated

Other kraft paper, creped or crinkled,whether or not embossed or perforated

Other

Carbon paper, self-copy paper and othercopying or transfer papers (including coatedor impregnated paper for duplicator stencilsor offset plates ), whether or not printed, inrolls of a width exceeding 36 cm or inrectangular (including square ) sheets withat least one side exceeding 36 cm inunfolded state.

- Carbon or similar copying papers

- Self-copy paper

- Other

Paper and paperboard, coated on one orboth sides with kaolin (China clay) or otherinorganic substances, with or without abinder, and with no other coating , whetheror not surface-coloured , surface-decoratedor printed, in rolls or sheets.

- Paper and paperboard of a kind used forwriting, printing or other graphicpurposes, not containing fibres obtainedby a mechanical process or of which notmore than 10% by weight of the totalfibre content consists of such fibres:

221

HeadingNo.

48.11

H.S.Code

4810.11

4810.12

4810.21

4810.29

4810.31

4810.32

4810.39

4810.91

4810.99

4811.10

4811.21

4811.29

- Weighing not more than 150 g/m2

- - Weighing more than 150 g/m2

Paper and paperboard of a kind used forwriting, printing or other graphicpurposes, of which more than 10% byweight of the total fibre content consistsof fibres obtained by a mechanicalprocess:

Light-weight coated paper

- Other

Kraft paper and paperboard, other thanthat of a kind used for writing, printingor other graphic purposes:

Bleached uniformly throughout themass and of which more than 95% byweight of the total fibre content consistsof wood fibres obtained by a chemicalprocess, and weighing 150 g/m2 or less

Bleached uniformly throughout themass and of which more than 95% byweight of the total fibre content consistsof wood fibres obtained by a chemicalprocess, and weighing more than150 g/m2

Other

Other paper and paperboard:

Multi-ply

Other

Paper, paperboard, cellulose wadding andwebs of cellulose fibres, coated,impregnated, covered, surface-coloured,surface-decorated or printed , in rolls orsheets, other than goods of heading No.48.03, 48.09, 48.10 or 48.18.

- Tarred. bituminised or asphalted paperand paperboard

- Gummed or adhesive paper andpaperboard:

Self-adhesive

- Other

222

HeadingNo.

48.12

48.13

48.14

48.15

48.16

H.S.Code

4911.31

4811.39

4811.40

4811.90

4812.00

4813.10

48 1 3.20

4813.90

4814.10

4814.20

4814.30

4814.90

4815.00

- Paper and paperboard coated,impregnated or covered with plastics(excluding adhhesives):

- Bleached, weighing more than 150 g/m2

- Other

Paper and paperboard, coated,impregnated or covered with wax,paraffin wax, stearin, oil or glycerol

Other paper, paperboard, cellulosewadding and webs of cellulose fibres

Filter blocks , slabs and plates, of paperpulp. -

Cigarette paper, whether or not cut to sizeor in the form of booklets or tubes.

- In the form of booklets or tubes

- In rolls of a width not exceeding 5 cm

- Other

Wallpaper and similar wall coverings;window transparencies of paper.

- "Ingrain" paper

Wallpaper and similar wall coverings,consisting of paper coated or covered, onthe face side, with a grained, embossed,coloured, design-printed or otherwisedecorated layer of plastics

- Wallpaper and similar wall coverings,consisting of paper covered, on the faceside, with plaiting material, whether ornot bound together in parallel strands orwoven

Other

Floor coverings on a base of paper or ofpaperboard, whether or not cut to size.

Carbon paper, self-copy paper and othercopying or transfer papers (other thanthose of heading No. 48.09), duplicatorstencils and offset plates, of paper, whetheror not put up in boxes.

223

HeadingNo.

48.17

48.18

48.19

H.S.Code

4816.10

4816.20

4816.30

4816.90

4817.10

4817.20

4817.30

4818.10

4818.20

4818.30

4818.40

4818.50

4818.90

- Carbon or similar copying papers

- Self-copy paper

- Duplicator stencils

- Other

Envelopes, letter cards, plain postcards andcorrespondence cards, of paper orpaperboard ; boxes, pouches, wallets andwriting compendiums, of paper orpaperboard, containing an assortment ofpaper stationery.

- Envelopes

- Letter cards, plain postcards andcorrespondence cards

- Boxes, pouches, wallets and writingcompendiums, of paper or paperboard,containing an assortment of paperstationery

Toilet paper, handkerchiefs , cleansingtissues, towels, tablecloths , serviettes,napkins for babies, tampons , bed sheets andsimilar household , sanitary or hospitalarticles, articles of apparel and clothingaccessories, of paper pulp, paper, cellulosewadding or webs of cellulose fibres.

- Toilet paper

- Handkerchiefs, cleansing or facial tissuesand towels

- Tablecloths and serviettes

- Sanitary towels and tampons, napkinsand napkin liners for babies and similarsanitary articles

- Articles of apparel and clothingaccessories

Other

Cartons, boxes, cases, bags and otherpacking containers , of paper, paperboard,cellulose wadding or webs of cellulosefibres; box files, letter trays, and similararticles, of paper or paperboard of a kindused in offices, shops or the like.

224

HeadingNo.

48.20

H.S.Code

4819.10

4819.20

4819.30

4819.40

4819.50

4819.60

V

4820.10

Y

4820.20

4820.30

4820.40

V4820.50

4820.90

48.21

4821.10

4821.90

48.22

Cartons, boxes and cases, of corrugatedpaper or paperboard

Folding cartons, boxes and cases, of non-corrugated paper or paperboard

Sacks and bags, having a base of a widthof 40 cm or more

Other sacks and bags, including cones

Other packing containers, includingrecord sleeves

Box files, letter trays, storage boxes andsimilar articles, of a kind used in offices,shops or the like

Registers , account books , note books, orderbooks, receipt books, letter pads,memorandum pads, diaries and similararticles , exercise books, blotting-pads,binders (loose-leaf or other), folders, filecovers, manifold business forms, interleavedcarbon sets and other articles of stationery,of paper or paperboard; albums for samplesor for collections and book covers, of paperor paperboard.

Registers, account books, note books,order books, receipt books, letter pads,memorandum pads, diaries and similararticles

Exercise books

Binders, folders and file covers

Manifold business forms and interleavedcarbon sets

Albums for samples or for collections

Other

Paper or paperboard labels of all kinds,whether or not printed.

- Printed

- Other

Bobbins, spools , cops and similar supportsof paper pulp, paper or paperboard( whether or not perforated or hardened).

225186137 P

HeadingNo.

48.23

H.S.Code

4822.10

4822.90

4823.11

4823.19

4823.20

4823.30

4823.40

4823.51

4823.59

4823.60

4823.70

4823.90

- Of a kind used for winding textile yarn

- Other

Other paper, paperboard, cellulose waddingand webs of cellulose fibres, cut to size orshape; other articles of paper pulp, paper,paperboard, cellulose wadding or webs ofcellulose fibres.

- Gummed or adhesive paper, in strips orrolls:

Self-adhesive

Other

Filter paper and paperboard

- Cards, not punched, for punch cardmachines, whether or not in strips

- Rolls, sheets and dials, printed for self-recording apparatus

- Other paper and paperboard, of a kindused for writing, printing or other graphicpurposes: -

- Printed, embossed or perforated

- Other

- Trays, dishes, plates, cups and the like, ofpaper or paperboard

Moulded or pressed articles of paper pulp

Other

226

CHAPTER 49

Printed books, newspapers , picturesand other products of the printing industry;

manuscripts , typescripts and plans

Notes.

1.- This Chapter does not cover:

(a) Photographic negatives or positives on transparent bases (Chapter 37);

(b) Maps, plans or globes, in relief, whether or not printed (heading No.90.23);

(c) Playing cards or other goods of Chapter 95; or

(d) Original engravings, prints or lithographs (heading No. 97.02), postageor revenue stamps, stamp-postmarks, first-day covers, postal stationeryor the like of heading No. 97.04, antiques of an age exceeding onehundred years or other articles of Chapter 97.

2.- For the purposes of Chapter 49, the term "printed" also means reproducedby means of a duplicating machine, produced under the control of acomputer, embossed, photographed, photocopied, thermocopied or type-written.

3.- Newspapers , journals and periodicals which are bound otherwise than inpaper, and sets of newspapers , journals or periodicals comprising more thanone number under a single cover are to be classified in heading No. 49.01,whether or not containing advertising material.

4.- Heading No. 49.01 also covers:

(a) A collection of printed reproductions of, for example, works of art ordrawings, with a relative text, put up with numbered pages in a formsuitable for binding into one or more volumes;

(b) A pictorial supplement accompanying, and subsidiary to, a boundvolume; and

(c) Printed parts of books or booklets, in the form of assembled or separatesheets or signatures, consistuting the whole or a part of a complete workand designed for binding.

However, printed pictures or illustrations not bearing a text,whether in the form of signatures or separate sheets, fall in heading No.49.11.

5.- Subject to Note 3 to this Chapter, heading No. 49.01 does not coverpublications which are essentially devoted to advertising (for example,brochures, pamphlets, leaflets, trade catalogues, year books published bytrade associations, tourist propaganda). Such publications are to beclassified in heading No. 49.11.

227186137 P2

6.- For the purposes of heading No. 49.03, the expression "children's picturebooks" means books for children in which the pictures form the principalinterest and the text is subsidiary.

HeadingNo.

49.01

49.02

49.03

49.04

49.05

49.06

H.S.Code

4901.10

4901.91

4901.99

4902.10

4902.90

4903.00

4904.00

4905.10

4905.91

4905.99

4906.00

Printed books, brochures, leaflets andsimilar printed matter , whether or not insingle sheets.

- In single sheets, whether or not folded

- Other:

Dictionaries and encyclopaedias, andserial instalments thereof

- - Other

Newspapers , journals and periodicals,whether or not illustrated or containingadvertising material.

- Appearing at least four times a week

- Other

Children's picture , drawing or colouringbooks.

Music, printed or in manuscript, whether ornot bound or illustrated.

Maps and hydrographic or similar charts ofall kinds including atlases, wall maps,topographical plans and globes, printed.

- Globes

Other:

In book-form

Other

Plans and drawings for architectural,engineering , industrial, commercial,topographical or similar purposes, beingoriginals drawn by hand; hand-written texts;photographic reproductions on sensitisedpaper and carbon copies of the foregoing.

228

HeadingNo.

H.S.Code

49.07 4907.00

49.08

4908.10

4908.90

49.09 4909.00

49.10 4910.00

49.11

4911.10

4911.91

4911.99

Unused postage, revenue or similar stampsof current or new issue in the country towhich they are destined ; stamp-impressedpaper; cheque forms; banknotes , stock,share or bond certificates and similardocuments of title.

Transfers (decalcomanias).

- Transfers (decalcomanias), vitrifiable

- Other

Printed or illustrated postcards ; printedcards bearing personal greetings, messagesor announcements, whether or notillustrated, with or without envelopes ortrimmings.

Calendars of any kind, printed, includingcalendar blocks.

Other printed matter, including printedpictures and photographs.

- Trade advertising material, commercialcatalogues and the like

- Other:

- - Pictures, designs and photographs

- - Other

229

SECTION XI

Textiles and textile articles

Notes.

1.- This Section does not cover:

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

(b) Human hair or articles of human hair (heading No. 05.01, 67.03 or67.04), except straining cloth of a kind commonly used in oil presses orthe like (heading No. 59.11);

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

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

(e) Articles of heading No. 30.05 or 30.06 (for example, wadding, gauze,bandages and similar articles for medical, surgical, dental or veterinarypurposes, sterile surgical suture materials);

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

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

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

(ij) Woven, knitted or crocheted fabrics, felt or nonwovens, impregnated,coated, covered or laminated with rubber, or articles thereof, of Chapter40;

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

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

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

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

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

(p) Goods of Chapter 67;

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

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

230

(s) Articles of Chapter 94 (for example , furniture , bedding , lamps andlighting fittings); or

(t) Articles of Chapter 95 (for example, toys, games, sports requisites andnets).

2.- (A) Goods classifiable in Chapters 50 to 55 or in heading No. 58.09 or 59.02and of a mixture of two or more textile materials are to be classified asif consisting wholly of that one textile material which predominates byweight over any other single textile material.

(B) For the purposes of the above rule:

(a) Gimped horsehair yam (heading No. 51.10) and metallised yarn(heading No. 56. 05) are to be treated as a single textile material theweight of which is to be taken as the aggregate of the weights of itscomponents ; for the classification of woven fabrics, metal thread isto be regarded as a textile material;

(b) The choice of appropriate heading shall be effected by determin-ing first the Chapter and then the applicable heading within thatChapter, disregarding any materials not classified in that Chapter;

(c) When both Chapters 54 and 55 are involved with any otherChapter, Chapters 54 and 55 are to be treated as a single Chapter;

(d) Where a Chapter or a heading refers to goods of different textilematerials , such materials are to be treated as a single textilematerial.

(C) The provisions of paragraphs (A) and (B) above apply also to the yarnsreferred to in Notes 3 , 4, 5 or 6 below.

3.- (A) For the purposes of this Section, and subject to the exceptions inparagraph (B) below, yams (single , multiple (folded) or cabled) of thefollowing descriptions are to be treated as "twine , cordage , ropes andcables":

(a) Of silk or waste silk , measuring more than 20,000 decitex;

(b) Of man-made fibres (including yarn of two or more monofilamentsof Chapter 54), measuring more than 10,000 decitex;

(c) Of true hemp or flax:

(i) Polished or glazed , measuring 1,429 decitex or more; or

(ii) Not polished or glazed, measuring more than 20,000 decitex;

(d) Of coir, consisting of three or more plies;

(e) Of other vegetable fibres, measuring more than 20, 000 decitex; or

(f) Reinforced with metal thread.

(B) Exceptions:

(a) Yarn of wool or other animal hair and paper yam, other than yamreinforced with metal thread;

231

(b) Man-made filament tow of Chapter 55 and multifilament yarnwithout twist or with a twist of less than 5 turns per metre ofChapter 54;

(c) Silk worm gut of heading No . 50.06, and monofilaments ofChapter 54;

(d) Metallised yarn of heading No. 56.05; yarn reinforced with metalthread is subject to paragraph (A)(f) above; and

(e) Chenille yarn, gimped yam and loop wale-yarn of heading No.56.06.

4.- (A) For the purposes of Chapters 50, 51, 52, 54 and 55, theexpression "put up for retail sale" in relation to yarn means,subject to the exceptions in paragraph (B) below, yarn (single,multiple (folded ) or cabled) put up:

(a) On cards , reels , tubes or similar supports , of a weight (includingsupport) not exceeding:

(i) 85 g in the case of silk, waste silk or man-made filament yam;or

(ii) 125 g in other cases;

(b) In balls , hanks or skeins of a weight not exceeding:

(i) 85 g in the case of man-made filament yam of less than 3,000decitex, silk or silk waste;

(ii) 125 g in the case of all other yams of less than 2,000 decitex; or

(iii) 500 g in other cases;

(c) In hanks or skeins comprising several smaller hanks or skeinsseparated by dividing threads which render them independent oneof the other, each of uniform weight not exceeding:

(i) 85 g in the case of silk , waste silk or man-made filament yam;or

(ii) 125 g in other cases.

(B) Exceptions:

(a) Single yam of any textile material, except:

(i) Single yam of wool or fine animal hair, unbleached; and

(ii) Single yam of wool or fine animal hair, bleached , dyed orprinted , measuring more than 5,000 decitex;

(b) Multiple (folded) or cabled yam, unbleached:

(i) Of silk or waste silk , however put up; or

(ii) Of other textile material except wool or fine animal hair, inhanks or skeins;

(c) Multiple (folded) or cabled yam of silk or waste silk, bleached,dyed or printed, measuring 133 decitex or less; and

232

(d) Single, multiple (folded) or cabled yarn of any textile material:

(i) In cross-reeled hanks or skeins; or

(ii) Put up on supports or in some other manner indicating its usein the textile industry (for example, on cops , twisting milltubes , pirns, conical bobbins or spindles , or reeled in the formof cocoons for embroidery looms).

5.- For the purposes of headings Nos. 52.04, 54. 01 and 55.08 the expression"sewing thread" means multiple (folded) or cabled yam:

(a) Put up on supports (for example, reels, tubes) of a weight (includingsupport) not exceeding 1,000 g;

(b) Dressed; and

(c) With a final "Z" twist.

6.- For the purposes of this Section , the expression "high tenacity yam" meansyam having a tenacity , expressed in cN/tex (centinewtons per tex), greaterthan the following:

Single yarn of nylon or other polyamides,or of polyesters ................................................................................ 60 cN/tex

Multiple (folded) or cabled yarn of nylonor other polyamides , or of polyesters ........................................... 53 cN/tex

Single, multiple (folded) or cabledyam of viscose rayon ..................................................................... 27 cN/tex.

7.- For the purposes of this Section , the expression "made up" means:

(a) Cut otherwise than into squares or rectangles;

(b) Produced in the finished state , ready for use (or merely needingseparation by cutting dividing threads ) without sewing or other working(for example , certain dusters , towels, table cloths, scarf squares,blankets);

(c) Hemmed or with rolled edges , or with a knotted fringe at any of theedges, but excluding fabrics, the cut edges of which have been preventedfrom unravelling by whipping or by other simple means;

(d) Cut to size and having undergone a process of drawn thread work;

(e) Assembled by sewing, gumming or otherwise (other than piece goodsconsisting of two or more lengths of identical material joined end to endand piece goods composed of two or more textiles assembled in layers,whether or not padded);

(f) Knitted or crocheted to shape, presented in the form of a number ofitems in the length.

8.- Chapters 50 to 55 and, except where the context otherwise requires,Chapters 56 to 60, do not apply to goods made up within the meaning ofNote 7 above. Chapters 50 to 55 do not apply to goods of Chapters 56 to 59.

233

9.- The woven fabrics of Chapters 50 to 55 include fabrics consisting of layersof parallel textile yarns superimposed on each other_ at acute or right angles.These layers are bonded at the intersections of the yams by an adhesive orby thermal bonding.

10.- Elastic products consisting of textile materials combined with rubberthreads are classified in this Section.

11.- For the purposes of this Section, the expression "impregnated" includes"dipped".

12.- For the purposes of this Section, the expression "polyamides" includes"aramids".

13.- Unless the context otherwise requires, textile garments of differentheadings are to be classified in their own headings even if put up in sets forretail sale.

Subheading Notes.

1.- In this Section and, where applicable, throughout the Nomenclature, thefollowing expressions have the meanings hereby assigned to them:

(a) Elastomeric yarn

Filament yam, including monofilament, of synthetic textile material,other than textured yarn, which does not break on being extended tothree times its original length and which returns, after being extended totwice its original length; within a period of five -minutes, to a length notgreater than one and a half times it original length.

(b) Unbleached yam

Yarn which:

(i) has the natural colour of its constituent fibres and has not beenbleached, dyed (whether or not in the mass) or printed; or

(ii) is of indeterminate colour ("grey yam"), manufactured fromgametted stock.

Such yarn may have been treated with a colourless dressing or fugitivedye (which disappears after simple washing with soap) and, in the caseof man-made fibres, treated in the mass with delustring agents (forexample, titanium dioxide).

(c) Bleached yarn

Yam which:

(i) has undergone a bleaching process, is made of bleached fibres or,unless the context otherwise requires, has been dyed white(whether or not in the mass) or treated with a white dressing;

(ii) consists of a mixture of unbleached and bleached fibres; or

(iii) is multiple (folded) or cabled and consists of unbleached andbleached yams.

234

(d) Coloured (dyed or printed) yarn

Yam which:

(i) is dyed (whether or not in the mass) other than white or in afugitive colour, or printed, or made from dyed or printed fibres;

(ii) consists of a mixture of dyed fibres of different colours or of amixture of unbleached or bleached fibres with coloured fibres(marl or mixture yams), or is printed in one or more colours atintervals to give the impression of dots;

(iii) is obtained from slivers or rovings which have been printed; or

(iv) is multiple (folded) or cabled and consists of unbleached orbleached yarn and coloured yam.

The above definitions also apply, mutatis mutandis, to monofilamentand to strip or the like of Chapter 54.

(e) Unbleached woven fabric

Woven fabric made from unbleached yam and which has not beenbleached, dyed or printed. Such fabric may have been treated with acolourless dressing or a fugitive dye.

(f) Bleached woven fabric

Woven fabric which:

(i) has been bleached or, unless the context otherwise requires, dyedwhite or treated with a white dressing, in the piece;

(ii) consists of bleached yam; or

(iii) consists of unbleached and bleached yam.

(g) Dyed woven fabric

Woven fabric which:

(i) is dyed a single uniform colour other than white (unless the contextotherwise requires) or has been treated with a coloured finish otherthan white (unless the context otherwise requires), in the piece; or

(ii) consists of coloured yam of a single uniform colour.

(h) Woven fabric of yarns of different colours

Woven fabric (other than printed woven fabric) which:

(i) consists of yams of different colours or yams of different shades of

the same colour (other than the natural colour of the constituentfibres);

(ii) consists of unbleached or bleached yam and coloured yam; or

(iii) consists of marl or mixture yams.

(In all cases, the yarn used in selvedges and piece ends is not taken intoconsideration.)

235

(ij) Printed woven fabric

Woven fabric which has been printed in the piece, whether or not madefrom yarns of different colours.

(The following are also regarded as printed woven fabrics: wovenfabrics bearing designs made, for example, with a brush or spray gun, bymeans of transfer paper, by flocking or by the batik process.)

The process of mercerisation does not affect the classification of yarns orfabrics within the above categories.

(k) Plain weave

A fabric construction in which each yarn of the weft passes alternatelyover and under successive yarns of the warp and each yarn of the warppasses alternately over and under successive yams of the weft.

2.- (A) Products of Chapters 56 to 63 containing two or more textile materialsare to be regarded as consisting wholly of that textile material whichwould be selected under Note 2 to this Section for the classification of aproduct of Chapters 50 to 55 consisting of the same textile materials.

(B) For the application of this rule:

(a) where appropriate, only the part which determines the classifica-tion under Interpretative Rule 3 shall be taken into account;

(b) in the case of textile products consisting of a ground fabric and apile or looped surface no account shall be taken of the groundfabric;

(c) in the case of embroidery of heading No. 58.10 only the groundfabric shall be taken into account. However, embroidery withoutvisible ground shall be classified with reference to the embroider-ing threads alone.

236

CHAPTER 50

HeadingNo.

H.S.Code

Silk

50.01

50.02

50.03

50.04

50.05

50.06

50.07

5001.00

5002.00

5003.10

5003.90

5004.00

5005.00

5006.00

5007.10

5007.20

5007.90

Silk-worm cocoons suitable for reeling.

Raw silk (not thrown).

Silk waste (including cocoons unsuitable forreeling, yarn waste and garnetted stock).

- Not carded or combed

- Other

Silk yarn (other than yarn spun from silkwaste) not put up for retail sale.

Yarn spun from silk waste, not put up forretail sail.

Silk yarn and yarn spun from silk waste,put up for retail sale; silk-worm gut.

Woven fabrics of silk or of silk waste.

- Fabrics of noil silk

- Other fabrics, containing 85% or more byweight of silk or of silk waste other thannoil silk

- Other fabrics

237

CHAPTER 51

Wool, fine or coarse animal hair; horsehair yarnand woven fabric

Note.

I.- Throughout the Nomenclature:

(a) "Wool" means the natural fibre grown by sheep or lambs;

(b) "Fine animal hair" means the hair of alpaca, llama, vicuna, camel, yak,Angora, Tibetan, Kashmir or similar goats (but not common goats),rabbit (including Angora rabbit), hare, beaver, nutria or musk-rat;

(c) "Coarse animal hair" means the hair of animals not mentioned above,excluding brush-making hair and bristles (heading No. 05.02) andhorsehair (heading No. 05.03).

HeadingNo.

51.01

51.02

51.03

H. S.Code

5101.11

5101.19

5101.21

5101.29

5101.30

5102.10

5102.20

5103.10

5103.20

5103.30

Wool, not carded or combed.

Greasy, including fleece-washed wool:

- Shom wool

- - Other

Degreased, not carbonised:

Shorn wool

Other

Carbonised

Fine or coarse animal hair, not carded orcombed.

- Fine animal hair

- Coarse animal hair

Waste of wool or of fine or coarse animalhair, including yarn waste but excludinggarnetted stock.

- Noils of wool or of fine animal hair

- Other waste of wool or of fine animalhair

- Waste of coarse animal hair

51.04 I 5104.00 I Garnetted stock of wool or of fine or coarseanimal hair.

238

HeadingNo.

51.05

51.06

51.07

51.08

51.09

51.01

51.11

H.S.Code

5105.10

5105.21

5105.29

5105.30

5105.40

5106.10

5106.20

5107.10

5107.20

5108.10

5108.20

5109.10

5109.90

5110.00

Wool and fine or coarse animal hair, cardedor combed (including combed wool infragments).

- Carded wool

- Wool tops and other combed wool:

Combed wool in fragments

Other

Fine animal hair, carded or combed

Coarse animal hair, carded or combed

Yarn of carded wool, not put up for retailsale.

Containing 85% or more by weight ofwool

- Containing less than 85% by weight ofwool

Yarn of combed wool, not put up for retailsale.

Containing 85% or more by weight ofwool

Containing less than 85% by weight ofwool

Yarn of fine animal hair (carded orcombed), not put up for retail sale.

- Carded

- Combed

Yarn of wool or of fine animal hair, put upfor retail sale.

- Containing 85% or more by weight ofwool or of fine animal hair

- Other

Yarn of coarse animal hair or of horsehair(including gimped horsehair yarn), whetheror not put up for retail sale.

Woven fabrics of carded wool or of cardedfine animal hair.

- Containing 85% or more by weight ofwool or fine animal hair:

239

HeadingNo.

51.12

51.13

H.S.Code

5111.11

5111.19

5111.20

5111.30

5111.90

5112.11

5112.19

5112.20

5112.30

5112.90

5113.00

- - Of a weight not exceeding 300 g/m2

- Other

Other, mixed mainly or solely with man-made staple filaments

Other, mixed mainly or solely with man-made staple fibres

Other

Woven fabrics of combed wool or ofcombed fine animal hair.

- Containing 85% or more by weight ofwool or fine animal hair:

- - Of a weight not exceeding 200 g/m2

Other

Other, mixed mainly or solely with man-made filaments

Other, mixed mainly or solely with man-made staple fibres

- Other

Woven fabrics of coarse animal hair or ofhorsehair.

240

CHAPTER 52

Cotton

Subheading Note.

1.- For the purposes of subheadings Nos. 5209.42 and 5211.42, the expression"denim" means fabrics of 3-thread or 4-thread twill, including broken twill,warp faced, the warp yarns of which are dyed blue and the weft yarns ofwhich are unbleached, bleached, dyed grey or coloured a lighter shade ofblue than that of the warp yarns.

HeadingNo.

H.S.Code

52.01 5201.00

52.02

5202.10

5202.91

5202.99

52.03 5203.00

52.04

5204.11

5204.19

5204.20

52.05

5205.11

5205.12

Cotton, not carded or combed.

Cotton waste (including yarn waste andgarnetted stock).

- Yarn waste (including thread waste)

- Other:

Garnetted stock

- Other

Cotton, carded or combed.

Cotton sewing thread, whether or not putup for retail sale.

- Not put up for retail sale:

Containing 85% or more by weight ofcotton

- Other

Put up for retail sale

Cotton yarn (other than sewing thread),containing 85% or more by weight ofcotton, not put up for retail sale.

- Single yarn, of uncombed fibres:

- Measuring 714.29 decitex or more (notexceeding 14 metric number)

Measuring less than 714.29 decitex butnot less than 232.56 decitex (exceeding14 metric number but not exceeding 43metric number)

186137 0241

HeadingNo.

H.S.Code

5205.13

5205.14

5205.15

5205.21

5205.22

5205.23

5205.24

5205.25

5205.31

5205.32

5205.33

- Measuring less than 232. 56 decitex but

not less than 192.31 decitex (exceeding43 metric number but not xceeding 52metric number)

- - Measuring less than 192 . 31 decitex butnot less than 125 decitex (exceeding 52metric number but not exceeding 80metric number)

- - Measuring less than 125 decitex(exceeding 80 metric number)

Single yam, of combed fibres:

Measuring 714.29 decitex or more (notexceeding 14 metric number)

- - Measuring less than 714.29 decitex butnot less than 232.56 decitex (exceeding14 metric number but not exceeding 43metric number)

- Measuring less than 232.56 decitex butnot less than 192.31 decitex (exceeding43 metric number but not exceeding 52metric number)

- Measuring less than 192.31 decitex butnot less than 125 decitex (exceeding 52metric number but not exceeding 80metric number)

- Measuring less than 125 decitex(exceeding 80 metric number)

Multiple (folded) or cabled yarn, ofuncombed fibres:

- - Measuring per single yam 714.29decitex or more (not exceeding 14metric number per single yam).

- - Measuring per single yam less than714.29 decitex but not less than 232.56decitex (exceeding 14 metric numberbut not exceeding 43 metric number persingle yarn)

- - Measuring per single yam less than232.56 decitex but not less than 192.31decitex (exceeding 43 metric numberbut not exceeding 52 metric number persingle yarn)

242

HeadingNo.

52.06

186137 Q2

H.S.Code

5205.34

5205.35

5205.41

5205.42

5205.43

5205.44

5205.45

5206.11

5206.12

- - Measuring per single yam less than192.31 decitex but not less than 125decitex (exceeding 52 metric numberbut not exceeding 80 metric number persingle yarn)

- - Measuring per single yarn less than 125decitex (exceeding 80 metric numberper single yarn)

- Multiple (folded) or cabled yarn, ofcombed fibres:

Measuring per single yarn 714.29decitex or more (not exceeding 14metric number per single yarn)

Measuring per single yarn less than714.29 decitex but not less than 232.56decitex (exceeding 14 metric numberbut not exceeding 43 metric number persingle yarn)

Measuring per single yarn less than232.56 decitex but not less than 192.31decitex (exceeding 43 metric numberbut not exceeding 52 metric number persingle yam)

Measuring per single yarn less than192.31 decitex but not less than 125decitex (exceeding 52 metric numberbut not exceeding 80 metric number persingle yarn)

Measuring per single yarn less than 125decitex (exceeding 80 metric numberper single yarn)

Cotton yarn (other than sewing thread),containing less than 85% by weight ofcotton, not put up for retail sale.

- Single yam, of uncombed fibres:

- - Measuring 714.29 decitex or more (notexceeding 14 metric number)

- - Measuring less than 714.29 decitex butnot less than 232.56 decitex (exceeding14 metric number but not exceeding 43metric number)

243

HeadingNo.

H.S.Code

5206.13

5206.14

5206.15

5206.21

5206.22

5206.23

5206.24

5206.25

5206.31

5206.32

5206.33

- Measuring less than 232.56 decitex butnot less than 192.31 decitex (exceeding43 metric number but not exceeding 52metric number)

Measuring less than 192.31 decitex butnot less than 125 decitex (exceeding 52metric number but not exceeding 80metric number)

- Measuring less than 125 decitex(exceeding 80 metric number)

Single yarn, of combed fibres:

Measuring 714.29 decitex or more (notexceeding 14 metric number)

Measuring less than 714.29 decitex butnot less than 232.56 decitex (exceeding14 metric number but not exceeding 43metric number)

- - Measuring less than 232.56 decitex butnot less than 192.31 decitex (exceeding43 metric number but not exceeding 52metric number)

- Measuring less than 192.31 decitex butnot less than 125 decitex (exceeding 52metric number but not exceeding 80metric number)

- Measuring less than 125 decitex(exceeding 80 metric number)

- Multiple (folded) or cabled yam, ofuncombed fibres:

Measuring per single yarn 714.29decitex or more (not exceeding 14metric number per single yam)

Measuring per single yarn less than714.29 decitex but not less than 232.56decitex (exceeding 14 metric numberbut not exceeding 43 metric number persingle yarn)

Measuring per single yarn less than232.56 decitex but not less than 192.31decitex (exceeding 43 metric numberbut not exceeding 52 metric number persingle yarn)

244

HeadingNo.

52.07

52.08

H.S.Code

5206.34

5206.35

5206.41

5206.42

5206.43

5206.44

5206.45

5207.10

5207.90

5208.11

- Measuring per single yarn less than192.31 decitex but not less than 125decitex (exceeding 52 metric numberbut not exceeding 80 metric number persingle yam)

- - Measuring per single yarn less than 125decitex (exceeding 80 metric numberper single yarn)

- Multiple (folded) or cabled yarn, ofcombed fibres:

- - Measuring per single yarn 714.29decitex or more (not exceeding 14metric number per single yam)

- Measuring per single yarn less than714.29 decitex but not less than 232.56decitex (exceeding 14 metric numberbut not exceeding 43 metric number persingle yarn)

- - Measuring per single yam less than232.56 decitex but not less than 192.31decitex (exceeding 43 metric numberbut not exceeding 52 metric number persingle yarn)

- - Measuring per single yam less than192.31 decitex but not less than 125decitex (exceeding 52 metric numberbut not exceeding 80 metric number persingle yarn)

- - Measuring per single yam less than 125decitex (exceeding 80 metric numberper single yam)

Cotton yarn (other than sewing thread) putup for retail sale.

- Containing 85% or more by weight ofcotton

- Other

Woven fabrics of cotton, containing 85% ormore by weight of cotton, weighing notmore than 200 g/m2.

- Unbleached:

- - Plain weave, weighing not more than100 g/m2

245

HeadingNo.

H.S.Code

5208.12

5208.13

5208.19

5208.21

5208.22

5208.23

5208.29

5208.31

5208.32

5208.33

5208.39

5208.41

5208.42

5208.43

5208.49

5208.51

5208.52

5208.53

5208.59

- - Plain weave, weighing more than 100g/m2

- - 3-thread or 4-thread twill, includingcross twill

- - Other fabrics

- Bleached:

- Plain weave , weighing not more than100 g/m2

- - Plain weave , weighing more than 100g/m2

- 3-thread or 4-thread twill, includingcross twill

- - Other fabrics

- Dyed:

- - Plain weave, weighing not more than100 g/m2

- - Plain weave, weighing more than 100

g/m2

- - 3-thread or 4-thread twill, includingcross twill

- - Other fabrics

- Of yams of different colours:

- - Plain weave, weighing not more than100 g/m2

- - Plain weave, weighing more than 100

g/m2

- - 3-thread of 4-thread twill , includingcross twill

- - Other fabrics

- Printed:

- - Plain weave , weighing not more than100 g/m2

- - Plain weave , weighing more than 100

g/m2

- - 3-thread or 4-thread twill , includingcross twill

- - Other fabrics

246

HeadingNo.

52.09

52.10

H.S.Code

5209.11

5209.12

5209.19

5209.21

5209.22

5209.29

5209.31

5209.32

5209.39

5209.41

5209.42

5209.43

5209.49

5209.51

5209.52

5209.59

5210.11

Woven fabrics of cotton , containing 85% ormore by weight of cotton , weighing morethan 200 g/m2.

- Unbleached:

Plain weave

- 3-thread or 4-thread twill, includingcross twill

- - Other fabrics

Bleached:

- Plain weave

- - 3-thread of 4-thread twill, includingcross twill

- - Other fabrics

- Dyed:

- - Plain weave

- - 3-thread or 4-thread twill, includingcross twill

- Other fabrics

- Of yams of different colours:

- - Plain weave

- - Denim

- - Other fabrics of 3-thread or 4-threadtwill, including cross twill

- - Other fabrics

- Printed:

- - Plain weave

- - 3-thread or 4-thread twill, including

cross twill

- - Other fabrics

Woven fabrics of cotton, containing less

than 85% by weight of cotton, mixed mainly

or soley with man-made fibres, weighing not

more than 200 g/m2.

- Unbleached:

- - Plain weave

247

HeadingNo.

H.S.Code

5210.12

5210.19

5210.21

5210.22

5210.29

5210.31

5210.32

5210.39

5210.41

5210.42

5210.49

5210.51

5210.52

5210.59

52.11

5211.11

5211.12

5211.19

5211.21

5211.22

- - 3-thread or 4-thread twill, includingcross twill

- - Other fabrics

Bleached:

- Plain weave

- - 3-thread or 4-thread twill, includingcross twill

- Other fabrics

Dyed:

- Plain weave

- 3-thread or 4-thread twill, includingcross twill

- - Other fabrics

Of yams of different colours:

- - Plain weave

- - 3-thread or 4-thread twill, includingcross twill

- - Other fabrics

- Printed:

- - Plain weave

- - 3-thread or 4-thread twill, includingcross twill

- - Other fabrics

Woven fabrics of cotton, containing lessthan 85% by weight of cotton , mixed mainlyor solely with man-made fibres, weighingmore than 200 g/m2.

- Unbleached:

- - Plain weave

- - 3-thread or 4-thread twill, includingcross twill

- - Other fabrics

- Bleached:

- - Plain weave

- - 3-thread or 4-thread twill, includingcross twill

248

HeadingNo.

52.12

H.S.Code

5211,29

5211.31

5211.32

5211.39

5211.41

5211.42

5211.43

5211.49

5211.51

5211.52

5211.59

. 5212.11

5212.12

5212.13

5212.14

5212.15

5212.21

5212.22

5212.23

5212.24

5212.25

- - Other fabrics

- Dyed:

Plain weave

- - 3-thread or 4-thread twill, includingcross twill

- Other fabrics

- Of yams of different colours:

- - Plain weave

- Denim

Other fabrics of 3-thread or 4-threadtwill, including cross twill

- Other fabrics

- Printed:

- - Plain weave

- - 3-thread or 4-thread twill, includingcross twill

- - Other fabrics

Other woven fabrics of cotton.

Weighing not more than 200 g/m2:

- - Unbleached

- - Bleached

- Dyed

- - Of yams of different colours

- - Printed

- Weighing more than 200 g/m2:

- - Unbleached

- - Bleached

- - Dyed

- - Of yams of different colours

- - Printed

249

CHAPTER 53

HeadingNo.

53.01

53.02

53.03

53.04

Other vegetable textile fibres; paper yarn andwoven fabrics of paper yarn

H.S.Code

5301.10

5301.21

5301.29

5301.30

5302.10

5302.90

5303.10

5303.90

5304.10

5304.90

Flax, raw or processed but not spun; flaxtow and waste (including yarn waste andgarnetted stock).

- Flax, raw or retted

- Flax, broken, scutched, hackled orotherwise processed, but not spun:

- - Broken or scutched

- Other

- Flax tow and waste

True hemp (Cannabis saliva L.), raw orprocessed but not spun; tow and waste oftrue hemp (including yarn waste andgarnetted stock).

- True hemp, raw or retted

- Other

Jute and other textile bast fibres (excludingflax, true hemp and ramie), raw orprocessed but not spun; tow and waste ofthese fibres (including yarn waste andgarnetted stock).

- Jute and other textile bast fibres, raw orretted

- Other

Sisal and other textile fibres of the genusAgave, raw or . processed but not spun; towand waste of these fibres (including yarnwaste and garnetted stock).

- Sisal and other textile fibres of the genusAgave, raw

- Other

250

HeadingNo.

53.05

53.06

53.07

53.08

53.09

H.S.Code

5305.11

5305.19

5305.21

5305.29

5305.91

5305.99

5306.10

5306.20

5307.10

5307.20

5308.10

5308.20

5308.30

5308.90

5309.11

5309.19

Coconut, abaca (Manila hemp or Musatextilis Nee), ramie and other vegetabletextile fibres , not elsewhere specified orincluded, raw or processed but not spun;tow, noils and waste of these fibres(including yarn waste and garnetted stock).

- Of coconut (coir):

-- Raw

Other

Of abaca:

- Raw

Other

Other:

- - Raw.

- Other

Flax yarn.

- Single

- Multiple (folded) or cabled

Yarn of jute or of other textile bast fibresof heading No. 53.03.

- Single

- Multiple (folded) or cabled

Yarn of other vegetable textile fibres; paperyam.

- Coir yarn

- True hemp yarn

- Paper yarn

- Other

Woven fabrics of flax.

- Containing 85% or more by weight offlax:

- - Unbleached or bleached

- - Other

- Containing less than 85% by weight offlax:

251