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Commission Regulation (EC) No 1031/2008 of 19 September 2008 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff

EU Regulation No 1031/2008 · Adopted 19 September 2008 · Extends to United Kingdom

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Commission Regulation (EC) No 1031/2008

of 19 September 2008

amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty establishing the European Community,

Having regard to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tarifff1, and in particular Articles 9 and 12 thereof,

Whereas:

(1)

Regulation (EEC) No 2658/87 established a goods nomenclature, hereinafter referred to as the ‘Combined Nomenclature’, to meet, at one and the same time, the requirements of the Common Customs Tariff, the external trade statistics of the Community, and other Community policies concerning the importation or exportation of goods.

(2)

In the interests of legislative simplification, it is appropriate to modernise the Combined Nomenclature and to adapt its structure.

(3)

It is necessary to amend the Combined Nomenclature, in order to take account of the following: changes in requirements relating to statistics and to commercial policy, changes made in order to fulfil international commitments, technological and commercial developments, and the need to align or clarify texts.

(4)

In accordance with Article 12 of Regulation (EEC) No 2658/87, Annex I to that Regulation should be replaced, with effect from 1 January 2009, by a complete version of the Combined Nomenclature, together with the autonomous and conventional rates of duty resulting from measures adopted by the Council or by the Commission.

(5)

The measures provided for in this Regulation are in accordance with the opinion of the Customs Code Committee,

HAS ADOPTED THIS REGULATION:

Annotations to the whole text

Footnotes

f1

OJ L 256, 7.9.1987, p. 1.

Contents

  1. 1Article 1
  2. 2Article 2
  3. Signature
  4. Annex I: COMBINED NOMENCLATURE
  5. Part ONE: PRELIMINARY PROVISIONS
  6. GENERAL RULES
  7. AGeneral rules for the interpretation of the Combined Nomenclature
  8. BGeneral rules concerning duties
  9. CGeneral rules applicable both to nomenclature and to duties
  10. SPECIAL PROVISIONS
  11. AGoods for certain categories of ships, boats and other vessels and for drilling or production platforms
  12. BCivil aircraft and goods for use in civil aircraft
  13. CPharmaceutical products
  14. DStandard rate of duty
  15. EContainers and packing materials
  16. FFavourable tariff treatment by reason of the nature of the goods
  17. SIGNS, ABBREVIATIONS AND SYMBOLS
  18. Note:
  19. Division
  20. SUPPLEMENTARY UNITS
  21. Part TWO: SCHEDULE OF CUSTOMS DUTIES
  23. LIVE ANIMALS; ANIMAL PRODUCTS
  24. Notes
  25. 1Division 1
  26. 2Division 2
  27. CHAPTER 1LIVE ANIMALS
  28. Note
  29. 1This chapter covers all live animals, except:
  30. CHAPTER 2MEAT AND EDIBLE MEAT OFFAL
  31. Note
  32. 1This chapter does not cover:
  33. Additional notes
  34. 1Division 1
  35. 2Division 2
  36. 3Division 3
  37. 4The following expressions shall have the meanings hereunder assigned to them:
  38. 5The duty rate applicable to mixtures falling in this chapter shall be as follows:
  39. 6Division 6
  40. 7Division 7
  41. CHAPTER 3FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES
  42. Notes
  43. 1This chapter does not cover:
  44. 2Division 2
  45. CHAPTER 4DAIRY PRODUCE; BIRDS’ EGGS; NATURAL HONEY; EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED
  46. Notes
  47. 1Division 1
  48. 2For the purposes of heading 0405:
  49. 3Products obtained by the concentration of whey and with the addition of milk or milkfat are to be classified as cheese in heading 0406 provided that they have the three following characteristics:
  50. 4This chapter does not cover:
  51. Subheading notes
  52. 1Division 1
  53. 2Division 2
  54. Additional note
  55. 1The duty rate applicable to mixtures falling in headings 0401 to 0406 shall be as follows:
  56. CHAPTER 5PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED
  57. Notes
  58. 1This chapter does not cover:
  59. 2Division 2
  60. 3Division 3
  61. 4Division 4
  62. VEGETABLE PRODUCTS
  63. Note
  64. 1Division 1
  65. CHAPTER 6LIVE TREES AND OTHER PLANTS; BULBS, ROOTS AND THE LIKE; CUT FLOWERS AND ORNAMENTAL FOLIAGE
  66. Notes
  67. 1Division 1
  68. 2Division 2
  69. CHAPTER 7EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS
  70. Notes
  71. 1Division 1
  72. 2Division 2
  73. 3Heading 0712 covers all dried vegetables of the kinds falling in headings 0701 to 0711, other than:
  74. 4Division 4
  75. CHAPTER 8EDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUIT OR MELONS
  76. Notes
  77. 1Division 1
  78. 2Division 2
  79. 3Dried fruit or dried nuts of this chapter may be partially rehydrated, or treated for the following purposes:
  80. Additional notes
  81. 1Division 1
  82. 2Division 2
  83. 3Division 3
  84. CHAPTER 9COFFEE, TEA, MATÉ AND SPICES
  85. Notes
  86. 1Mixtures of the products of headings 0904 to 0910 are to be classified as follows:
  87. 2Division 2
  88. Additional note
  89. 1Division 1
  90. CHAPTER 10CEREALS
  91. Notes
  92. 1Division 1
  93. 2Division 2
  94. Subheading note
  95. 1Division 1
  96. Additional notes
  97. 1The following terms shall have the meanings hereunder assigned to them:
  98. 2The duty-rate applicable to mixtures of this chapter shall be as follows:
  99. CHAPTER 11PRODUCTS OF THE MILLING INDUSTRY; MALT; STARCHES; INULIN; WHEAT GLUTEN
  100. Notes
  101. 1This chapter does not cover:
  102. 2Division 2
  103. 3For the purposes of heading 1103, the terms ‘groats’ and ‘meal’ mean products obtained by the fragmentation of cereal grains, of which:
  104. Additional notes
  105. 1The duty-rate applicable to mixtures of this chapter shall be as follows:
  106. 2For the purposes of heading 1106, the terms ‘flour’, ‘meal’ and ‘powder’ mean products (other than shredded desiccated coconut), obtained by milling or some other fragmentation process from dried leguminous vegetables of heading 0713, from sago or roots or tubers of heading 0714 or from products of Chapter 8, of which:
  107. CHAPTER 12OIL SEEDS AND OLEAGINOUS FRUITS; MISCELLANEOUS GRAINS, SEEDS AND FRUIT; INDUSTRIAL OR MEDICINAL PLANTS; STRAW AND FODDER
  108. Notes
  109. 1Division 1
  110. 2Division 2
  111. 3For the purposes of heading 1209, beet seeds, grass and other herbage seeds, seeds of ornamental flowers, vegetable seeds, seeds of forest trees, seeds of fruit trees, seeds of vetches (other than those of the species Vicia faba) or of lupines are to be regarded as ‘seeds of a kind used for sowing’.
  112. 4Heading 1211 applies, inter alia, to the following plants or parts thereof: basil, borage, ginseng, hyssop, liquorice, all species of mint, rosemary, rue, sage and wormwood.
  113. 5For the purposes of heading 1212, the term ‘seaweeds and other algae’ does not include:
  114. Subheading note
  115. 1Division 1
  116. CHAPTER 13LAC; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS
  117. Note
  118. 1Heading 1302 applies, inter alia, to liquorice extract and extract of pyrethrum, extract of hops, extract of aloes and opium.
  119. CHAPTER 14VEGETABLE PLAITING MATERIALS; VEGETABLE PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED
  120. Notes
  121. 1Division 1
  122. 2Division 2
  123. 3Division 3
  124. ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES
  125. CHAPTER 15ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES
  126. Notes
  127. 1This chapter does not cover:
  128. 2Division 2
  129. 3Division 3
  130. 4Division 4
  131. Subheading note
  132. 1Division 1
  133. Additional notes
  134. 1For the purposes of subheadings 1507 10, 1508 10, 1510 00 10, 1511 10, 1512 11, 1512 21, 1513 11, 1513 21, 1514 11, 1514 91, 1515 11, 1515 21, 1515 50 11, 1515 50 19, 1515 90 21, 1515 90 29, 1515 90 40 to 1515 90 59 and 1518 00 31:
  135. 2Division 2
  136. 3Subheadings 1522 00 31 and 1522 00 39 do not cover:
  137. 4Division 4
  138. PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES
  139. Note
  140. 1Division 1
  141. CHAPTER 16PREPARATIONS OF MEAT, OF FISH OR OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES
  142. Notes
  143. 1Division 1
  144. 2Food preparations fall in this chapter provided that they contain more than 20 % by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof. In cases where the preparation contains two or more of the products mentioned above, it is classified in the heading of Chapter 16 corresponding to the component or components which predominate by weight. These provisions do not apply to the stuffed products of heading 1902 or to the preparations of heading 2103 or 2104.
  145. Subheading notes
  146. 1Division 1
  147. 2Division 2
  148. Additional notes
  149. 1Division 1
  150. 2Division 2
  151. CHAPTER 17SUGARS AND SUGAR CONFECTIONERY
  152. Note
  153. 1This chapter does not cover:
  154. Subheading note
  155. 1Division 1
  156. Additional notes
  157. 1Division 1
  158. 2The duty applicable to raw sugar of subheadings 1701 11 10 and 1701 12 10 whose yield established according to part B(III) of Annex IV to Regulation (EC) No 1234/2007 differs from 92 % is fixed in the following manner:
  159. 3Division 3
  160. 4Division 4
  161. 5For the purposes of subheadings 1702 30 10, 1702 40 10, 1702 60 10 and 1702 90 30, ‘isoglucose’ means the product obtained from glucose or its polymers with a content by weight in the dry state of at least 10 % fructose.
  162. 6‘Inulin syrup’ means:
  163. 7Division 7
  164. CHAPTER 18COCOA AND COCOA PREPARATIONS
  165. Notes
  166. 1Division 1
  167. 2Division 2
  168. Additional notes
  169. 1Division 1
  170. 2Division 2
  171. CHAPTER 19PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; PASTRYCOOKS' PRODUCTS
  172. Notes
  173. 1This chapter does not cover:
  174. 2For the purposes of heading 1901:
  175. 3Division 3
  176. 4Division 4
  177. Additional notes
  178. 1Division 1
  179. 2Division 2
  180. CHAPTER 20PREPARATIONS OF VEGETABLES, FRUIT, NUTS OR OTHER PARTS OF PLANTS
  181. Notes
  182. 1This chapter does not cover:
  183. 2Division 2
  184. 3Division 3
  185. 4Division 4
  186. 5Division 5
  187. 6Division 6
  188. Subheading notes
  189. 1Division 1
  190. 2Division 2
  191. 3Division 3
  192. Additional notes
  193. 1Division 1
  194. 2Division 2
  195. 3The products of subheadings 2008 20 to 2008 80, 2008 92 and 2008 99 shall be considered as containing added sugar when the ‘sugar content’ thereof exceeds by weight the percentages given hereunder, according to the kind of fruit or edible part of plant concerned:
  196. 4For the purposes of subheadings 2008 30 11 to 2008 30 39, 2008 40 11 to 2008 40 39, 2008 50 11 to 2008 50 59, 2008 60 11 to 2008 60 39, 2008 70 11 to 2008 70 59, 2008 80 11 to 2008 80 39, 2008 92 12 to 2008 92 38 and 2008 99 11 to 2008 99 40, the following expressions shall have the meanings hereby assigned to them:
  197. 5The following shall be applied to the products as they are presented:
  198. 6Division 6
  199. 7Division 7
  200. 8Division 8
  201. CHAPTER 21MISCELLANEOUS EDIBLE PREPARATIONS
  202. Notes
  203. 1This chapter does not cover:
  204. 2Division 2
  205. 3Division 3
  206. Additional notes
  207. 1Division 1
  208. 2Division 2
  209. 3For the purposes of subheading 2106 90 30, ‘isoglucose’ means the product obtained from glucose or its polymers with a content by weight in the dry state of at least 10 % fructose.
  210. 4Division 4
  211. CHAPTER 22BEVERAGES, SPIRITS AND VINEGAR
  212. Notes
  213. 1This chapter does not cover:
  214. 2Division 2
  215. 3Division 3
  216. Subheading note
  217. 1Division 1
  218. Additional notes
  219. 1Division 1
  220. 2For the purposes of headings 2204 and 2205 and subheading 2206 00 10:
  221. 3Division 3
  222. 4For the purposes of subheadings 2204 21 and 2204 29:
  223. 5Subheadings 2204 21 11 to 2204 21 99 and 2204 29 12 to 2204 29 99 shall be taken to include:
  224. 6Division 6
  225. 7Division 7
  226. 8Division 8
  227. 9Division 9
  228. 10For the purposes of subheadings 2206 00 31 and 2206 00 39, the following are regarded as ‘sparkling’:
  229. 11Division 11
  230. CHAPTER 23RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER
  231. Note
  232. 1Division 1
  233. Subheading note
  234. 1Division 1
  235. Additional notes
  236. 1Subheadings 2303 10 11 and 2303 10 19 include only residues from the manufacture of starch from maize and do not cover blends of such residues with products derived from other plants or products derived from maize otherwise than in the course of the production of starch by the wet process.
  237. 2Subheading 2306 90 05 includes only residues from the extraction of oil of germs of maize and containing the following ingredients in the quantities specified, calculated by weight on the dry product:
  238. 3For the purposes of subheadings 2307 00 11, 2307 00 19, 2308 00 11 and 2308 00 19, the following expressions shall have the meanings hereby assigned to them:
  239. 4Division 4
  240. 5Subheading 2309 90 20 includes only residues from the manufacture of starch from maize, and does not cover blends of such residues with products derived from other plants or products derived from maize otherwise than in the course of the production of starch by the wet process, containing:
  241. CHAPTER 24TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES
  242. Note
  243. 1Division 1
  244. MINERAL PRODUCTS
  245. CHAPTER 25SALT; SULPHUR; EARTHS AND STONE; PLASTERING MATERIALS, LIME AND CEMENT
  246. Notes
  247. 1Except where their context or note 4 to this chapter otherwise requires, the headings of this chapter cover only products which are in the crude state or which have been washed (even with chemical substances eliminating the impurities without changing the structure of the product), crushed, ground, powdered, levigated, sifted, screened, concentrated by flotation, magnetic separation or other mechanical or physical processes (except crystallisation), but not products which have been roasted, calcined, obtained by mixing or subjected to processing beyond that mentioned in each heading.
  248. 2This chapter does not cover:
  249. 3Division 3
  250. 4Division 4
  251. CHAPTER 26ORES, SLAG AND ASH
  252. Notes
  253. 1This chapter does not cover:
  254. 2Division 2
  255. 3Heading 2620 applies only to:
  256. Subheading notes
  257. 1Division 1
  258. 2Division 2
  259. CHAPTER 27MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION; BITUMINOUS SUBSTANCES; MINERAL WAXES
  260. Notes
  261. 1This chapter does not cover:
  262. 2References in heading 2710 to ‘petroleum oils and oils obtained from bituminous minerals’ include not only petroleum oils and oils obtained from bituminous minerals but also similar oils, as well as those consisting mainly of mixed unsaturated hydrocarbons, obtained by any process, provided that the weight of the non-aromatic constituents exceeds that of the aromatic constituents.
  263. 3For the purposes of heading 2710, ‘waste oils’ means waste containing mainly petroleum oils and oils obtained from bituminous minerals (as described in note 2 to this chapter), whether or not mixed with water. These include:
  264. Subheading notes
  265. 1Division 1
  266. 2Division 2
  267. 3Division 3
  268. 4Division 4
  269. Additional notes
  270. 1Division 1
  271. 2For the purposes of heading 2710:
  272. 3Division 3
  273. 4For the purposes of subheadings 2712 90 31 to 2712 90 39, the term ‘crude’ shall be taken to apply to products:
  274. 5For the purposes of headings 2710, 2711 and 2712, the term ‘specific process’ shall be taken to apply to the following operations:
  275. 6Division 6
  276. PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES
  277. Notes
  278. 1Division 1
  279. 2Division 2
  280. 3Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this section and are intended to be mixed together to obtain a product of Section VI or VII, are to be classified in the heading appropriate to that product, provided that the constituents are:
  281. CHAPTER 28INORGANIC CHEMICALS; ORGANIC OR INORGANIC COMPOUNDS OF PRECIOUS METALS, OF RARE-EARTH METALS, OF RADIOACTIVE ELEMENTS OR OF ISOTOPES
  282. Notes
  283. 1Except where the context otherwise requires, the headings of this chapter apply only to:
  284. 2In addition to dithionites and sulphoxylates, stabilised with organic substances (heading 2831), carbonates and peroxocarbonates of inorganic bases (heading 2836), cyanides, cyanide oxides and complex cyanides of inorganic bases (heading 2837), fulminates, cyanates and thiocyanates, of inorganic bases (heading 2842), organic products included in headings 2843 to 2846 and 2852 and carbides (heading 2849), only the following compounds of carbon are to be classified in this chapter:
  285. 3Subject to the provisions of note 1 to Section VI, this chapter does not cover:
  286. 4Division 4
  287. 5Headings 2826 to 2842 apply only to metal or ammonium salts or peroxysalts.
  288. 6Heading 2844 applies only to:
  289. 7Division 7
  290. 8Division 8
  291. Additional note
  292. 1Division 1
  293. CHAPTER 29ORGANIC CHEMICALS
  294. Notes
  295. 1Except where the context otherwise requires, the headings of this chapter apply only to:
  296. 2This chapter does not cover:
  297. 3Division 3
  298. 4In headings 2904 to 2906, 2908 to 2911 and 2913 to 2920, any reference to halogenated, sulphonated, nitrated or nitrosated derivatives includes a reference to compound derivatives, such as sulphohalogenated, nitrohalogenated, nitrosulphonated or nitrosulphohalogenated derivatives.
  299. 5Division 5
  300. 6The compounds of headings 2930 and 2931 are organic compounds the molecules of which contain, in addition to atoms of hydrogen, oxygen or nitrogen, atoms of other non-metals or of metals (such as sulphur, arsenic or lead) directly linked to carbon atoms.
  301. 7Headings 2932, 2933 and 2934 do not include epoxides with a three-membered ring, ketone peroxides, cyclic polymers of aldehydes or of thioaldehydes, anhydrides of polybasic carboxylic acids, cyclic esters of polyhydric alcohols or phenols with polybasic acids, or imides of polybasic acids.
  302. 8For the purposes of heading 2937:
  303. Subheading notes
  304. 1Division 1
  305. 2Division 2
  306. CHAPTER 30PHARMACEUTICAL PRODUCTS
  307. Notes
  308. 1This chapter does not cover:
  309. 2Division 2
  310. 3For the purposes of headings 3003 and 3004 and of note 4(d) to this chapter, the following are to be treated:
  311. 4Heading 3006 applies only to the following, which are to be classified in that heading and in no other heading of the nomenclature:
  312. Additional note:
  313. 1Heading 3004 includes herbal medicinal preparations and preparations based on the following active substances: vitamins, minerals, essential amino-acids or fatty acids, in packings for retail sale. These preparations are classified in heading 3004 if they bear on the label, packaging or on the accompanying user directions the following statements of:
  314. CHAPTER 31FERTILISERS
  315. Notes
  316. 1This chapter does not cover:
  317. 2Heading 3102 applies only to the following goods, provided that they are not put up in the forms or packages described in heading 3105:
  318. 3Heading 3103 applies only to the following goods, provided that they are not put up in the forms or packages described in heading 3105:
  319. 4Heading 3104 applies only to the following goods, provided that they are not put up in the forms or packages described in heading 3105:
  320. 5Division 5
  321. 6Division 6
  322. CHAPTER 32TANNING OR DYEING EXTRACTS; TANNINS AND THEIR DERIVATIVES; DYES, PIGMENTS AND OTHER COLOURING MATTER; PAINTS AND VARNISHES; PUTTY AND OTHER MASTICS; INKS
  323. Notes
  324. 1This chapter does not cover:
  325. 2Division 2
  326. 3Division 3
  327. 4Division 4
  328. 5Division 5
  329. 6The expression ‘stamping foils’ in heading 3212 applies only to thin sheets of a kind used for printing, for example, book covers or hat bands, and consisting of:
  330. CHAPTER 33ESSENTIAL OILS AND RESINOIDS; PERFUMERY, COSMETIC OR TOILET PREPARATIONS
  331. Notes
  332. 1This chapter does not cover:
  333. 2Division 2
  334. 3Division 3
  335. 4Division 4
  336. CHAPTER 34SOAP, ORGANIC SURFACE-ACTIVE AGENTS, WASHING PREPARATIONS, LUBRICATING PREPARATIONS, ARTIFICIAL WAXES, PREPARED WAXES, POLISHING OR SCOURING PREPARATIONS, CANDLES AND SIMILAR ARTICLES, MODELLING PASTES, ‘DENTAL WAXES’ AND DENTAL PREPARATIONS WITH A BASIS OF PLASTER
  337. Notes
  338. 1This chapter does not cover:
  339. 2Division 2
  340. 3For the purposes of heading 3402, ‘organic surface-active agents’ are products which, when mixed with water at a concentration of 0,5 % at 20 °C and left to stand for one hour at the same temperature:
  341. 4Division 4
  342. 5In heading 3404, subject to the exclusions provided below, the expression ‘artificial waxes and prepared waxes’ applies only to:
  343. CHAPTER 35ALBUMINOIDAL SUBSTANCES; MODIFIED STARCHES; GLUES; ENZYMES
  344. Notes
  345. 1This chapter does not cover:
  346. 2For the purposes of heading 3505, the term ‘dextrins’ means starch degradation products with a reducing sugar content, expressed as dextrose on the dry substance, not exceeding 10 %.
  347. Additional note
  348. 1Division 1
  349. CHAPTER 36EXPLOSIVES; PYROTECHNIC PRODUCTS; MATCHES; PYROPHORIC ALLOYS; CERTAIN COMBUSTIBLE PREPARATIONS
  350. Notes
  351. 1Division 1
  352. 2The expression ‘articles of combustible materials’ in heading 3606 applies only to:
  353. CHAPTER 37PHOTOGRAPHIC OR CINEMATOGRAPHIC GOODS
  354. Notes
  355. 1Division 1
  356. 2Division 2
  357. Additional notes
  358. 1Division 1
  359. 2Division 2
  360. CHAPTER 38MISCELLANEOUS CHEMICAL PRODUCTS
  361. Notes
  362. 1This chapter does not cover:
  363. 2Division 2
  364. 3Heading 3824 includes the following goods which are not to be classified in any other heading of the nomenclature:
  365. 4Throughout the nomenclature, ‘municipal waste’ means waste of a kind collected from households, hotels, restaurants, hospitals, shops, offices, etc., road and pavement sweepings, as well as construction and demolition waste. Municipal waste generally contains a large variety of materials such as plastics, rubber, wood, paper, textiles, glass, metals, food materials, broken furniture and other damaged or discarded articles. The term ‘municipal waste’, however, does not cover:
  366. 5Division 5
  367. 6For the purposes of heading 3825, the expression ‘other wastes’ applies to:
  368. Subheading notes
  369. 1Division 1
  370. 2Division 2
  371. PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF
  372. Notes
  373. 1Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this section and are intended to be mixed together to obtain a product of Section VI or VII, are to be classified in the heading appropriate to that product, provided that the constituents are:
  374. 2Division 2
  375. CHAPTER 39PLASTICS AND ARTICLES THEREOF
  376. Notes
  377. 1Throughout the nomenclature, the expression ‘plastics’ means those materials of headings 3901 to 3914 which are or have been capable, either at the moment of polymerisation or at some subsequent stage, of being formed under external influence (usually heat and pressure, if necessary with a solvent or plasticiser) by moulding, casting, extruding, rolling or other process into shapes which are retained on the removal of the external influence.
  378. 2This chapter does not cover:
  379. 3Headings 3901 to 3911 apply only to goods of a kind produced by chemical synthesis, falling in the following categories:
  380. 4The expression ‘copolymers’ covers all polymers in which no single monomer unit contributes 95 % or more by weight to the total polymer content.
  381. 5Division 5
  382. 6In headings 3901 to 3914, the expression ‘primary forms’ applies only to the following forms:
  383. 7Division 7
  384. 8Division 8
  385. 9Division 9
  386. 10Division 10
  387. 11Heading 3925 applies only to the following articles, not being products covered by any of the earlier headings of sub-chapter II:
  388. Subheading notes
  389. 1Within any one heading of this chapter, polymers (including copolymers) and chemically modified polymers are to be classified according to the following provisions:
  390. 2Division 2
  391. Additional note
  392. 1Where the woven, knitted or crocheted fabrics, felt or nonwovens are present merely for reinforcing purposes, gloves, mittens or mitts impregnated, coated or covered with cellular plastics belong to Chapter 39, even if they are:
  393. CHAPTER 40RUBBER AND ARTICLES THEREOF
  394. Notes
  395. 1Division 1
  396. 2This chapter does not cover:
  397. 3In headings 4001 to 4003 and 4005, the expression ‘primary forms’ applies only to the following forms:
  398. 4In note 1 to this chapter and in heading 4002, the expression ‘synthetic rubber’ applies to:
  399. 5Division 5
  400. 6Division 6
  401. 7Division 7
  402. 8Division 8
  403. 9In headings 4001, 4002, 4003, 4005 and 4008, the expressions ‘plates’, ‘sheets’ and ‘strip’ apply only to plates, sheets and strip and to blocks of regular geometric shape, uncut or simply cut to rectangular (including square) shape, whether or not having the character of articles and whether or not printed or otherwise surface-worked, but not otherwise cut to shape or further worked.
  404. Additional note
  405. 1Where the woven, knitted or crocheted fabrics, felt or nonwovens are present merely for reinforcing purposes, gloves, mittens or mitts impregnated, coated or covered with cellular rubber belong to Chapter 40, even if they are:
  406. RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILKWORM GUT)
  407. CHAPTER 41RAW HIDES AND SKINS (OTHER THAN FURSKINS) AND LEATHER
  408. Notes
  409. 1This chapter does not cover:
  410. 2Division 2
  411. 3Division 3
  412. CHAPTER 42ARTICLES OF LEATHER; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILKWORM GUT)
  413. Notes
  414. 1This chapter does not cover:
  415. 2Division 2
  416. 3Division 3
  417. Additional note
  418. 1Division 1
  419. CHAPTER 43FURSKINS AND ARTIFICIAL FUR; MANUFACTURES THEREOF
  420. Notes
  421. 1Division 1
  422. 2This chapter does not cover:
  423. 3Division 3
  424. 4Division 4
  425. 5Division 5
  426. WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND ARTICLES OF CORK; MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK
  427. CHAPTER 44WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL
  428. Notes
  429. 1This chapter does not cover:
  430. 2Division 2
  431. 3Division 3
  432. 4Division 4
  433. 5Division 5
  434. 6Division 6
  435. Subheading note
  436. 1Division 1
  437. Additional notes
  438. 1Division 1
  439. 2Division 2
  440. 3Division 3
  441. CHAPTER 45CORK AND ARTICLES OF CORK
  442. Note
  443. 1This chapter does not cover:
  444. CHAPTER 46MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK
  445. Notes
  446. 1Division 1
  447. 2This chapter does not cover:
  448. 3Division 3
  449. PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD; PAPER AND PAPERBOARD AND ARTICLES THEREOF
  450. CHAPTER 47PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD
  451. Note
  452. 1Division 1
  453. CHAPTER 48PAPER AND PAPERBOARD; ARTICLES OF PAPER PULP, OF PAPER OR OF PAPERBOARD
  454. Notes
  455. 1Division 1
  456. 2This chapter does not cover:
  457. 3Division 3
  458. 4Division 4
  459. 5For the purposes of heading 4802, the expressions ‘paper and paperboard, of a kind used for writing, printing or other graphic purposes’ and ‘non-perforated punchcards and punch-tape paper’ mean paper and paperboard made mainly from bleached pulp or from pulp obtained by a mechanical or chemi-mechanical process and satisfying any of the following criteria:
  460. 6Division 6
  461. 7Division 7
  462. 8Headings 4801 and 4803 to 4809 apply only to paper, paperboard, cellulose wadding and webs of cellulose fibres:
  463. 9For the purposes of heading 4814, the expression ‘wallpaper and similar wallcoverings’ applies only to:
  464. 10Division 10
  465. 11Division 11
  466. 12Division 12
  467. Subheading notes
  468. 1For the purposes of subheadings 4804 11 and 4804 19, ‘kraftliner’ means machine-finished or machine-glazed paper and paperboard, of which not less than 80 % by weight of the total fibre content consists of wood fibres obtained by the chemical sulphate or soda processes, in rolls, weighing more than 115 g/m2 and having a minimum Mullen bursting strength as indicated in the following table or the linearly interpolated or extrapolated equivalent for any other weight.
  469. 2For the purposes of subheadings 4804 21 and 4804 29, ‘sack kraft paper’ means machine-finished paper, of which not less than 80 % by weight of the total fibre content consists of fibres obtained by the chemical sulphate or soda processes, in rolls, weighing not less than 60 g/m2 but not more than 115 g/m2 and meeting one of the following sets of specifications:
  470. 3Division 3
  471. 4Division 4
  472. 5Division 5
  473. 6Division 6
  474. 7Division 7
  475. CHAPTER 49PRINTED BOOKS, NEWSPAPERS, PICTURES AND OTHER PRODUCTS OF THE PRINTING INDUSTRY; MANUSCRIPTS, TYPESCRIPTS AND PLANS
  476. Notes
  477. 1This chapter does not cover:
  478. 2Division 2
  479. 3Division 3
  480. 4Heading 4901 also covers:
  481. 5Division 5
  482. 6Division 6
  483. TEXTILES AND TEXTILE ARTICLES
  484. Notes
  485. 1This section does not cover:
  486. 2Division 2
  487. 3Division 3
  488. 4Division 4
  489. 5For the purposes of headings 5204, 5401 and 5508, the expression ‘sewing thread’ means multiple (folded) or cabled yarn:
  490. 6For the purposes of this section, the expression ‘high-tenacity yarn’ means yarn having a tenacity, expressed in cN/tex (centinewtons per tex), greater than the following:
  491. 7For the purposes of this section, the expression ‘made up’ means:
  492. 8For the purposes of Chapters 50 to 60:
  493. 9Division 9
  494. 10Division 10
  495. 11Division 11
  496. 12Division 12
  497. 13Division 13
  498. 14Division 14
  499. Subheading notes
  500. 1In this section and, where applicable, throughout the nomenclature, the following expressions have the meanings hereby assigned to them:
  501. 2Division 2
  502. CHAPTER 50SILK
  503. CHAPTER 51WOOL, FINE OR COARSE ANIMAL HAIR; HORSEHAIR YARN AND WOVEN FABRIC
  504. Note
  505. 1Throughout the nomenclature:
  506. CHAPTER 52COTTON
  507. Subheading note
  508. 1Division 1
  509. CHAPTER 53OTHER VEGETABLE TEXTILE FIBRES; PAPER YARN AND WOVEN FABRICS OF PAPER YARN
  510. Additional note
  511. 1Division 1
  512. CHAPTER 54MAN-MADE FILAMENTS; STRIP AND THE LIKE OF MAN-MADE TEXTILE MATERIALS
  513. Notes
  514. 1Throughout the nomenclature, the term ‘man-made fibres’ means staple fibres and filaments of organic polymers produced by manufacturing processes, either:
  515. 2Division 2
  516. CHAPTER 55MAN-MADE STAPLE FIBRES
  517. Note
  518. 1Headings 5501 and 5502 apply only to man-made filament tow, consisting of parallel filaments of a uniform length equal to the length of the tow, meeting the following specifications:
  519. CHAPTER 56WADDING, FELT AND NONWOVENS; SPECIAL YARNS; TWINE, CORDAGE, ROPES AND CABLES AND ARTICLES THEREOF
  520. Notes
  521. 1This chapter does not cover:
  522. 2Division 2
  523. 3Headings 5602 and 5603 cover, respectively, felt and nonwovens, impregnated, coated, covered or laminated with plastics or rubber, whatever the nature of these materials (compact or cellular).
  524. 4Division 4
  525. CHAPTER 57CARPETS AND OTHER TEXTILE FLOOR COVERINGS
  526. Notes
  527. 1Division 1
  528. 2Division 2
  529. Additional note
  530. 1Division 1
  531. CHAPTER 58SPECIAL WOVEN FABRICS; TUFTED TEXTILE FABRICS; LACE; TAPESTRIES; TRIMMINGS; EMBROIDERY
  532. Notes
  533. 1Division 1
  534. 2Division 2
  535. 3Division 3
  536. 4Division 4
  537. 5For the purposes of heading 5806, the expression ‘narrow woven fabrics’ means:
  538. 6Division 6
  539. 7Division 7
  540. CHAPTER 59IMPREGNATED, COATED, COVERED OR LAMINATED TEXTILE FABRICS; TEXTILE ARTICLES OF A KIND SUITABLE FOR INDUSTRIAL USE
  541. Notes
  542. 1Division 1
  543. 2Heading 5903 applies to:
  544. 3For the purposes of heading 5905, the expression ‘textile wallcoverings’ applies to products in rolls, of a width of not less than 45 cm, suitable for wall or ceiling decoration, consisting of a textile surface which has been fixed on a backing or has been treated on the back (impregnated or coated to permit pasting).
  545. 4For the purposes of heading 5906, the expression ‘rubberised textile fabrics’ means:
  546. 5Heading 5907 does not apply to:
  547. 6Heading 5910 does not apply to:
  548. 7Heading 5911 applies to the following goods, which do not fall in any other heading of Section XI:
  549. CHAPTER 60KNITTED OR CROCHETED FABRICS
  550. Notes
  551. 1This chapter does not cover:
  552. 2Division 2
  553. 3Division 3
  554. CHAPTER 61ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, KNITTED OR CROCHETED
  555. Notes
  556. 1Division 1
  557. 2This chapter does not cover:
  558. 3For the purposes of headings 6103 and 6104:
  559. 4Division 4
  560. 5Division 5
  561. 6For the purposes of heading 6111:
  562. 7For the purposes of heading 6112‘ski suits’ means garments or sets of garments which, by their general appearance and texture, are identifiable as intended to be worn principally for skiing (cross-country or alpine). They consist either of:
  563. 8Division 8
  564. 9Garments of this chapter designed for left-over-right closure at the front shall be regarded as men's or boys' garments, and those designed for right-over-left closure at the front as women's or girls' garments. These provisions do not apply where the cut of the garment clearly indicates that it is designed for one or other of the sexes.
  565. 10Division 10
  566. Additional notes
  567. 1For the application of note 3(b) to this chapter, the components of an ensemble must be made up entirely in a single identical fabric, subject to compliance with the other conditions laid down in the said note.
  568. 2For the purposes of heading 6109, the terms ‘singlets’ and ‘other vests’ include garments, even if of a fancy design, worn next to the body, without collar, with or without sleeves, including those with shoulder straps.
  569. 3Heading 6111 and subheadings 6116 10 20 and 6116 10 80 cover gloves, mittens and mitts, impregnated, coated or covered with plastics or rubber, even if they are:
  570. CHAPTER 62ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, NOT KNITTED OR CROCHETED
  571. Notes
  572. 1Division 1
  573. 2This chapter does not cover:
  574. 3For the purposes of headings 6203 and 6204:
  575. 4For the purposes of heading 6209:
  576. 5Division 5
  577. 6For the purposes of heading 6211, ‘ski suits’ means garments or sets of garments which, by their general appearance and texture, are identifiable as intended to be worn principally for skiing (cross-country or alpine). They consist either of:
  578. 7Division 7
  579. 8Garments of this chapter designed for left-over-right closure at the front shall be regarded as men's or boys' garments, and those designed for right-over-left closure at the front as women's or girls' garments. These provisions do not apply where the cut of the garment clearly indicates that it is designed for one or other of the sexes.
  580. 9Division 9
  581. Additional notes
  582. 1For the application of note 3(b) to this chapter, the components of an ensemble must be made up entirely in a single identical fabric, subject to compliance with the other conditions laid down in the said note.
  583. 2Headings 6209 and 6216 cover gloves, mittens and mitts, impregnated, coated or covered with plastics or rubber, even if they are:
  584. CHAPTER 63OTHER MADE-UP TEXTILE ARTICLES; SETS; WORN CLOTHING AND WORN TEXTILE ARTICLES; RAGS
  585. Notes
  586. 1Division 1
  587. 2Sub-chapter I does not cover:
  588. 3Heading 6309 applies only to the following goods:
  589. FOOTWEAR; HEADGEAR; UMBRELLAS, SUN UMBRELLAS, WALKING STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF; PREPARED FEATHERS AND ARTICLES MADE THEREWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR
  590. CHAPTER 64FOOTWEAR, GAITERS AND THE LIKE; PARTS OF SUCH ARTICLES
  591. Notes
  592. 1This chapter does not cover:
  593. 2Division 2
  594. 3For the purposes of this chapter:
  595. 4Subject to note 3 to this chapter:
  596. Subheading note
  597. 1For the purposes of subheadings 6402 12, 6402 19, 6403 12, 6403 19 and 6404 11, the expression ‘sports footwear’ applies only to:
  598. Additional notes
  599. 1Within the meaning of note 4(a), ‘reinforcements’ is taken to mean all pieces of material (e.g., plastics or leather) attached to the external surface of the upper to give additional strength, whether or not also attached to the sole. After the removal of reinforcements, the visible material must have the characteristics of an upper and not lining.
  600. 2Division 2
  601. CHAPTER 65HEADGEAR AND PARTS THEREOF
  602. Notes
  603. 1This chapter does not cover:
  604. 2Division 2
  605. CHAPTER 66UMBRELLAS, SUN UMBRELLAS, WALKING STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF
  606. Notes
  607. 1This chapter does not cover:
  608. 2Division 2
  609. CHAPTER 67PREPARED FEATHERS AND DOWN AND ARTICLES MADE OF FEATHERS OR OF DOWN; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR
  610. Notes
  611. 1This chapter does not cover:
  612. 2Heading 6701 does not cover:
  613. 3Heading 6702 does not cover:
  614. ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE
  615. CHAPTER 68ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS
  616. Notes
  617. 1This chapter does not cover:
  618. 2Division 2
  619. CHAPTER 69CERAMIC PRODUCTS
  620. Notes
  621. 1Division 1
  622. 2This chapter does not cover:
  623. CHAPTER 70GLASS AND GLASSWARE
  624. Notes
  625. 1This chapter does not cover:
  626. 2For the purposes of headings 7003, 7004 and 7005:
  627. 3Division 3
  628. 4For the purposes of heading 7019, the expression ‘glass wool’ means:
  629. 5Division 5
  630. Subheading note
  631. 1Division 1
  632. NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL, AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN
  633. CHAPTER 71NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL, AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN
  634. Notes
  635. 1Subject to note 1(a) to Section VI and except as provided below, all articles consisting wholly or partly:
  636. 2Division 2
  637. 3This chapter does not cover:
  638. 4Division 4
  639. 5For the purposes of this chapter, any alloy (including a sintered mixture and an inter-metallic compound) containing precious metal is to be treated as an alloy of precious metal if any one precious metal constitutes as much as 2 %, by weight, of the alloy. Alloys of precious metal are to be classified according to the following rules:
  640. 6Division 6
  641. 7Division 7
  642. 8Division 8
  643. 9For the purposes of heading 7113, the expression ‘articles of jewellery’ means:
  644. 10Division 10
  645. 11Division 11
  646. Subheading notes
  647. 1Division 1
  648. 2Division 2
  649. 3Division 3
  650. BASE METALS AND ARTICLES OF BASE METAL
  651. Notes
  652. 1This section does not cover:
  653. 2Throughout the nomenclature, the expression ‘parts of general use’ means:
  654. 3Division 3
  655. 4Division 4
  656. 5Classification of alloys (other than ferro-alloys and master alloys as defined in Chapters 72 and 74):
  657. 6Division 6
  658. 7Classification of composite articles:
  659. 8In this section, the following expressions have the meanings hereby assigned to them:
  660. CHAPTER 72IRON AND STEEL
  661. Notes
  662. 1In this chapter and, in the case of notes (d), (e) and (f) throughout the nomenclature, the following expressions have the meanings hereby assigned to them:
  663. 2Division 2
  664. 3Division 3
  665. Subheading notes
  666. 1In this chapter, the following expressions have the meanings hereby assigned to them:
  667. 2For the classification of ferro-alloys in the subheadings of heading 7202, the following rule should be observed:
  668. Additional note
  669. 1The following expressions have the meanings hereby assigned to them:
  670. CHAPTER 73ARTICLES OF IRON OR STEEL
  671. Notes
  672. 1Division 1
  673. 2Division 2
  674. CHAPTER 74COPPER AND ARTICLES THEREOF
  675. Note
  676. 1In this chapter, the following expressions have the meanings hereby assigned to them:
  677. Subheading note
  678. 1In this chapter, the following expressions have the meanings hereby assigned to them:
  679. CHAPTER 75NICKEL AND ARTICLES THEREOF
  680. Note
  681. 1In this chapter, the following expressions have the meanings hereby assigned to them:
  682. Subheading notes
  683. 1In this chapter, the following expressions have the meanings hereby assigned to them:
  684. 2Division 2
  685. CHAPTER 76ALUMINIUM AND ARTICLES THEREOF
  686. Note
  687. 1In this chapter, the following expressions have the meanings hereby assigned to them:
  688. Subheading notes
  689. 1In this chapter, the following expressions have the meanings hereby assigned to them:
  690. 2Division 2
  691. CHAPTER 78LEAD AND ARTICLES THEREOF
  692. Note
  693. 1In this chapter, the following expressions have the meanings hereby assigned to them:
  694. Subheading note
  695. 1In this chapter, the expression ‘refined lead’ means:
  696. CHAPTER 79ZINC AND ARTICLES THEREOF
  697. Note
  698. 1In this chapter, the following expressions have the meanings hereby assigned to them:
  699. Subheading note
  700. 1In this chapter, the following expressions have the meanings hereby assigned to them:
  701. CHAPTER 80TIN AND ARTICLES THEREOF
  702. Note
  703. 1In this chapter, the following expressions have the meanings hereby assigned to them:
  704. Subheading note
  705. 1In this chapter, the following expressions have the meanings hereby assigned to them:
  706. CHAPTER 81OTHER BASE METALS; CERMETS; ARTICLES THEREOF
  707. Subheading note
  708. 1Division 1
  709. CHAPTER 82TOOLS, IMPLEMENTS, CUTLERY, SPOONS AND FORKS, OF BASE METAL; PARTS THEREOF OF BASE METAL
  710. Notes
  711. 1Apart from blowlamps, portable forges, grinding wheels with frameworks, manicure and pedicure sets, and goods of heading 8209, this chapter covers only articles with a blade, working edge, working surface or other working part of:
  712. 2Parts of base metal of the articles of this chapter are to be classified with the articles of which they are parts, except parts separately specified as such and tool-holders for hand tools (heading 8466). However, parts of general use as defined in note 2 to Section XV are in all cases excluded from this chapter.
  713. 3Division 3
  714. CHAPTER 83MISCELLANEOUS ARTICLES OF BASE METAL
  715. Notes
  716. 1Division 1
  717. 2Division 2
  718. MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES
  719. Notes
  720. 1This section does not cover:
  721. 2Subject to note 1 to this section, note 1 to Chapter 84 and note 1 to Chapter 85, parts of machines (not being parts of the articles of heading 8484, 8544, 8545, 8546 or 8547) are to be classified according to the following rules:
  722. 3Division 3
  723. 4Division 4
  724. 5Division 5
  725. Additional notes
  726. 1Division 1
  727. 2Division 2
  728. 3Division 3
  729. CHAPTER 84NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOF
  730. Notes
  731. 1This chapter does not cover:
  732. 2Subject to the operation of note 3 to Section XVI and subject to note 9 to this Chapter, a machine or appliance which answers to a description in one or more of the headings 8401 to 8424, or heading 8486 and at the same time to a description in one or other of the headings 8425 to 8480 is to be classified under the appropriate heading of the former group or under heading 8486, as the case may be, and not the latter group.
  733. 3Division 3
  734. 4Heading 8457 applies only to machine tools for working metal, other than lathes (including turning centres), which can carry out different types of machining operations either:
  735. 5Division 5
  736. 6Heading 8482 applies, inter alia, to polished steel balls, the maximum and minimum diameters of which do not differ from the nominal diameter by more than 1 % or by more than 0,05 mm, whichever is less.
  737. 7A machine which is used for more than one purpose is, for the purposes of classification, to be treated as if its principal purpose were its sole purpose.
  738. 8Division 8
  739. 9Division 9
  740. Subheading notes
  741. 1Division 1
  742. 2Division 2
  743. Additional notes
  744. 1Division 1
  745. 2Division 2
  746. CHAPTER 85ELECTRICAL MACHINERY AND EQUIPMENT AND PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES
  747. Notes
  748. 1This chapter does not cover:
  749. 2Headings 8501 to 8504 do not apply to goods described in heading 8511, 8512, 8540, 8541 or 8542.
  750. 3Heading 8509 covers only the following electromechanical machines of the kind commonly used for domestic purposes:
  751. 4For the purposes of heading 8523:
  752. 5For the purposes of heading 8534, ‘printed circuits’ are circuits obtained by forming on an insulating base, by any printing process (for example, embossing, plating-up, etching) or by the ‘film circuit’ technique, conductor elements, contacts or other printed components (for example, inductances, resistors, capacitors) alone or interconnected according to a pre-established pattern, other than elements which can produce, rectify, modulate or amplify an electrical signal (for example, semiconductor elements).
  753. 6Division 6
  754. 7Division 7
  755. 8For the purposes of headings 8541 and 8542:
  756. 9Division 9
  757. Subheading note
  758. 1Division 1
  759. Additional notes
  760. 1Division 1
  761. 2Division 2
  762. VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT
  763. Notes
  764. 1Division 1
  765. 2The expressions ‘parts’ and ‘parts and accessories’ do not apply to the following articles, whether or not they are identifiable as for the goods of this section:
  766. 3Division 3
  767. 4For the purposes of this section:
  768. 5Air-cushion vehicles are to be classified in this section with the vehicles to which they are most akin as follows:
  769. Additional notes
  770. 1Division 1
  771. 2Division 2
  772. CHAPTER 86RAILWAY OR TRAMWAY LOCOMOTIVES, ROLLING STOCK AND PARTS THEREOF; RAILWAY OR TRAMWAY TRACK FIXTURES AND FITTINGS AND PARTS THEREOF; MECHANICAL (INCLUDING ELECTROMECHANICAL) TRAFFIC SIGNALLING EQUIPMENT OF ALL KINDS
  773. Notes
  774. 1This chapter does not cover:
  775. 2Heading 8607 applies inter alia to:
  776. 3Subject to the provisions of note 1 above, heading 8608 applies inter alia to:
  777. CHAPTER 87VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING STOCK, AND PARTS AND ACCESSORIES THEREOF
  778. Notes
  779. 1Division 1
  780. 2For the purposes of this chapter, ‘tractors’ means vehicles constructed essentially for hauling or pushing another vehicle, appliance or load, whether or not they contain subsidiary provision for the transport, in connection with the main use of the tractor, of tools, seeds, fertilisers or other goods.
  781. 3Division 3
  782. 4Division 4
  783. CHAPTER 88AIRCRAFT, SPACECRAFT, AND PARTS THEREOF
  784. Subheading note
  785. 1Division 1
  786. CHAPTER 89SHIPS, BOATS AND FLOATING STRUCTURES
  787. Note
  788. 1Division 1
  789. Additional notes
  790. 1Division 1
  791. 2Division 2
  792. 3For the purpose of heading 8908, the expression ‘vessels and other floating structures for breaking up’ includes the following articles when presented for breaking up, on condition that they have formed part of their normal equipment:
  793. OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF
  794. CHAPTER 90OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; PARTS AND ACCESSORIES THEREOF
  795. Notes
  796. 1This chapter does not cover:
  797. 2Subject to note 1 above, parts and accessories for machines, apparatus, instruments or articles of this chapter are to be classified according to the following rules:
  798. 3Division 3
  799. 4Division 4
  800. 5Division 5
  801. 6For the purposes of heading 9021, the expression ‘orthopaedic appliances’ means appliances for:
  802. 7Heading 9032 applies only to:
  803. Additional note
  804. 1Division 1
  805. CHAPTER 91CLOCKS AND WATCHES AND PARTS THEREOF
  806. Notes
  807. 1This chapter does not cover:
  808. 2Division 2
  809. 3Division 3
  810. 4Division 4
  811. CHAPTER 92MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES OF SUCH ARTICLES
  812. Notes
  813. 1This chapter does not cover:
  814. 2Bows and sticks and similar devices used in playing the musical instruments of headings 9202 or 9206 presented with such instruments in numbers normal thereto and clearly intended for use therewith, are to be classified in the same heading as the relative instruments.
  815. ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF
  816. CHAPTER 93ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF
  817. Notes
  818. 1This chapter does not cover:
  819. 2Division 2
  820. MISCELLANEOUS MANUFACTURED ARTICLES
  821. CHAPTER 94FURNITURE; BEDDING, MATTRESSES, MATTRESS SUPPORTS, CUSHIONS AND SIMILAR STUFFED FURNISHINGS; LAMPS AND LIGHTING FITTINGS, NOT ELSEWHERE SPECIFIED OR INCLUDED; ILLUMINATED SIGNS, ILLUMINATED NAMEPLATES AND THE LIKE; PREFABRICATED BUILDINGS
  822. Notes
  823. 1This chapter does not cover:
  824. 2The articles (other than parts) referred to in headings 9401 to 9403 are to be classified in those headings only if they are designed for placing on the floor or ground.
  825. 3Division 3
  826. 4Division 4
  827. CHAPTER 95TOYS, GAMES AND SPORTS REQUISITES; PARTS AND ACCESSORIES THEREOF
  828. Notes
  829. 1This chapter does not cover:
  830. 2Division 2
  831. 3Division 3
  832. 4Division 4
  833. 5Division 5
  834. CHAPTER 96MISCELLANEOUS MANUFACTURED ARTICLES
  835. Notes
  836. 1This chapter does not cover:
  837. 2In heading 9602, the expression ‘vegetable or mineral carving material’ means:
  838. 3Division 3
  839. 4Division 4
  840. WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES
  841. CHAPTER 97WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES
  842. Notes
  843. 1This chapter does not cover:
  844. 2Division 2
  845. 3Division 3
  846. 4Division 4
  847. 5Frames around paintings, drawings, pastels, collages or similar decorative plaques, engravings, prints or lithographs are to be classified with those articles, provided they are of a kind and of a value normal to those articles.
  848. CHAPTER 98COMPLETE INDUSTRIAL PLANT
  849. Note
  850. Division
  851. Part THREE: TARIFF ANNEXES
  853. AGRICULTURAL ANNEXES
  854. ANNEX 1AGRICULTURAL COMPONENTS (EA), ADDITIONAL DUTIES FOR SUGAR (AD S/Z) AND ADDITIONAL DUTIES FOR FLOUR (AD F/M)
  855. ANNEX 2PRODUCTS TO WHICH AN ENTRY PRICE APPLIES
  856. LISTS OF PHARMACEUTICAL SUBSTANCES WHICH QUALIFY FOR DUTY-FREE TREATMENT
  857. ANNEX 3LIST OF INTERNATIONAL NON-PROPRIETARY NAMES (INNS), PROVIDED FOR PHARMACEUTICAL SUBSTANCES BY THE WORLD HEALTH ORGANISATION, WHICH ARE FREE OF DUTY
  858. ANNEX 4LIST OF PREFIXES AND SUFFIXES WHICH, IN COMBINATION WITH THE INNS OF ANNEX 3, DESCRIBE THE SALTS, ESTERS OR HYDRATES OF INNS; THESE SALTS, ESTERS AND HYDRATES ARE FREE OF DUTY, ON CONDITION THAT THEY ARE CLASSIFIABLE IN THE SAME 6-DIGIT HS-SUBHEADING AS THE CORRESPONDING INN
  859. ANNEX 5SALTS, ESTERS AND HYDRATES OF INNS, WHICH ARE NOT CLASSIFIED IN THE SAME HS-HEADING AS THE CORRESPONDING INNS AND WHICH ARE FREE OF DUTY
  860. ANNEX 6LIST OF PHARMACEUTICAL INTERMEDIATES, I.E. COMPOUNDS USED FOR THE MANUFACTURE OF FINISHED PHARMACEUTICAL PRODUCTS, WHICH ARE FREE OF DUTY
  861. QUOTAS
  862. ANNEX 7WTO TARIFF QUOTAS TO BE OPENED BY THE COMPETENT COMMUNITY AUTHORITIES
  863. FAVOURAΒLE TARIFF TREATMENT ΒY REASON OF THE NATURE OF THE GOODS
  864. GOODS UNFIT FOR CONSUMPTION
  865. ANNEX 8
  866. CERTIFICATES
  867. ANNEX 9CERTIFICATES
  868. 1General provisions
  869. Provisions concerning certificates
  870. Layout of the certificates
  871. Endorsement and issuing of certificates
  872. Validity of certificates
  873. Split consignment