Division 1 Heading 1302 applies, inter alia, to liquorice extract and extract of pyrethrum, extract of hops, extract of aloes and opium.

The heading does not apply to:

1. (a)

   liquorice extract containing more than 10 % by weight of sucrose or put up as confectionery (heading 1704);

2. (b)

   malt extract (heading 1901);

3. (c)

   extracts of coffee, tea or maté (heading 2101);

4. (d)

   vegetable saps or extracts constituting alcoholic beverages (Chapter 22);

5. (e)

   camphor, glycyrrhizin or other products of heading 2914 or 2938;

6. (f)

   concentrates of poppy straw containing not less than 50 % by weight of alkaloids (heading 2939);

7. (g)

   medicaments of heading 3003 or 3004 or blood-grouping reagents (heading 3006);

8. (h)

   tanning or dyeing extracts (heading 3201 or 3203);

9. (ij)

   essential oils, concretes, absolutes, resinoids, extracted oleoresins, aqueous distillates or aqueous solutions of essential oils or preparations based on odoriferous substances of a kind used for the manufacture of beverages (Chapter 33); or

10. (k)

    natural rubber, balata, gutta-percha, guayule, chicle or similar natural gums (heading 4001).