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Commission Implementing Regulation (EU) 2019/1776 of 9 October 2019 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff

EU Regulation 2019/1776 · Adopted 9 October 2019 · Extends to United Kingdom

Original text. legislation.gov.uk does not revise this item, so later amendments are not shown here. Changes made to it are listed under each provision when known.

Commission Implementing Regulation (EU) 2019/1776

of 9 October 2019

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

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,

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 Article 9(1) and Article 12 thereof,

Whereas:

(1)

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

(2)

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

(3)

It is necessary to amend the CN in order to implement the gradual reduction of duty rates for products covered by the agreement in the form of the Declaration on the Expansion of Trade in Information Technology Products (ITA2), as required by Council Decision (EU) 2016/971f2. As an outcome of this gradual reduction, Chapters 84, 85 and 90 of the CN should be modernised and simplified.

(4)

It is also necessary to amend the CN in order to take account of changes in requirements relating to statistics and to commercial policy and technological and commercial developments, by deleting obsolete codes, such as CN code 3926 90 92, by introducing new subheadings to facilitate monitoring of specific goods, such as synthetic diamonds in Chapter 71 of the CN, and by correcting the name or the classification of some substances in the list of non-proprietary names of pharmaceutical substances in Annex 3 of Part Three (Tariff Annexes) of Annex I to Regulation (EEC) No 2658/87 and in the list of pharmaceutical intermediates in Annex 6 of Part Three (Tariff Annexes) of Annex I to that Regulation.

(5)

Additional note 4 to Chapter 4 currently sets the legal limit for whey permeates as strictly ‘greater than 0,1 %’ by weight. In order to avoid any misinterpretation, it is necessary to amend this note by expressly stating that whey permeates are products with a lactate content equal or greater than 0,100 % by weight.

(6)

In order to better monitor the growing market of ‘fat-filled powders’, it is necessary to create a new CN code under subheading 1901 90 for these products.

(7)

In order to better reflect the market of spirits obtained by distilling grape wine, on one hand, and grape marc, on the other, it is appropriate to introduce a corresponding distinction in subheading 2208 20.

(8)

As laid down in Directive (EU) 2016/802 of the European Parliament and of the Councilf3, the next phase of maritime fuel SOx reduction, as of 1 January 2020, limits the sulphur content to 0,5 %. It is therefore necessary to adapt the CN, under subheading 2710, to this new threshold.

(9)

In order to facilitate the calculation of the applicable duty rate upon import for certain products falling under headings 2009, 3302, and 9111, it is necessary to create a supplementary unit for those products.

(10)

In the interest of clarity, it is also appropriate to make certain minor changes in order to align the different language versions of the text of subheadings 4104 41 11, 4104 49 11, 4105 30 10 and 4106 22 10.

(11)

In order to better monitor the trade under CN codes 7307 19 10 and 7325 99 10, it is necessary to amend the description of the goods in order to include all products made of cast iron.

(12)

In the context of the effort of limiting the global climate change, it is necessary to monitor the impact of the trade in fluorinated greenhouse gases on climate, and, therefore, to create new TARIC codes in Annex 10 of Part Three (Tariff Annexes) of Annex I to Regulation (EEC) No 2658/87.

(13)

With effect from 1 January 2020, Annex I to Regulation (EEC) No 2658/87 should be replaced by a complete and up-to-date version of the CN, together with the autonomous and conventional rates of duty resulting from measures adopted by the Council or by the Commission.

(14)

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.

f2

Council Decision (EU) 2016/971 of 17 June 2016 on the conclusion, on behalf of the European Union, of an agreement in the form of the Declaration on the Expansion of Trade in Information Technology Products (ITA) (OJ L 161, 18.6.2016, p. 2).

f3

Directive (EU) 2016/802 of the European Parliament and of the Council of 11 May 2016 relating to a reduction in the sulphur content of certain liquid fuels (OJ L 132, 21.5.2016, p. 58).

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
  22. ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES
  23. 15ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES
  24. Notes
  25. 1This chapter does not cover:
  26. 2Division 2
  27. 3Division 3
  28. 4Division 4
  29. Subheading note
  30. 1Division 1
  31. Additional notes
  32. 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:
  33. 2Division 2
  34. 3Subheadings 1522 00 31 and 1522 00 39 do not cover:
  35. 4Division 4
  36. 5Division 5
  37. PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES
  38. Note
  39. 1Division 1
  40. 16PREPARATIONS OF MEAT, OF FISH OR OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES
  41. Notes
  42. 1Division 1
  43. 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.
  44. Subheading notes
  45. 1Division 1
  46. 2Division 2
  47. Additional notes
  48. 1Division 1
  49. 2Division 2
  50. 17SUGARS AND SUGAR CONFECTIONERY
  51. Note
  52. 1This chapter does not cover:
  53. Subheading notes
  54. 1Division 1
  55. 2Division 2
  56. Additional notes
  57. 1Division 1
  58. 2The duty applicable to raw sugar of subheadings 1701 12 10, 1701 13 10 and 1701 14 10 whose yield established according to part B(III) of Annex III to Regulation (EU) No 1308/2013 of the European Parliament and of the Council (OJ L 347, 20.12.2013, p. 671) differs from 92 % is fixed in the following manner:
  59. 3Division 3
  60. 4For products of subheadings 1702 20 10, 1702 60 95 and 1702 90 71, the sugar content (sucrose, fructose, glucose and maltose, where the fructose and glucose are expressed in sucrose equivalent) is to be determined by applying the high performance liquid chromatography method (the “HPLC method”), using the following formula:
  61. 5For the purposes of subheadings 1702 30 10, 1702 40 10, 1702 60 10 and 1702 90 30, the term ‘isoglucose’means the product obtained from glucose or its polymers with a content by weight in the dry state of at least 10 % fructose.
  62. 6‘Inulin syrup’means:
  63. 7Division 7
  64. 8Division 8
  65. 18COCOA AND COCOA PREPARATIONS
  66. Notes
  67. 1Division 1
  68. 2Division 2
  69. Additional notes
  70. 1Division 1
  71. 2Division 2
  72. 19PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; PASTRYCOOKS' PRODUCTS
  73. Notes
  74. 1This chapter does not cover:
  75. 2For the purposes of heading 1901:
  76. 3Division 3
  77. 4Division 4
  78. Additional notes
  79. 1Division 1
  80. 2Division 2
  81. 3Division 3
  82. 4Division 4
  83. 20PREPARATIONS OF VEGETABLES, FRUIT, NUTS OR OTHER PARTS OF PLANTS
  84. Notes
  85. 1This chapter does not cover:
  86. 2Division 2
  87. 3Division 3
  88. 4Division 4
  89. 5Division 5
  90. 6Division 6
  91. Subheading notes
  92. 1Division 1
  93. 2Division 2
  94. 3Division 3
  95. Additional notes
  96. 1Division 1
  97. 2Division 2
  98. 3The products of subheadings 2008 20 to 2008 80, 2008 93, 2008 97 and 2008 99 are to 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:
  99. 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 93 11 to 2008 93 29, 2008 97 12 to 2008 97 38 and 2008 99 11 to 2008 99 40, the following expressions have the meanings hereby assigned to them:
  100. 5The following is to be applied to the products as they are presented:
  101. 6Division 6
  102. 7Division 7
  103. 8Division 8
  104. 9Division 9
  105. 21MISCELLANEOUS EDIBLE PREPARATIONS
  106. Notes
  107. 1This chapter does not cover:
  108. 2Division 2
  109. 3Division 3
  110. Additional notes
  111. 1Division 1
  112. 2Division 2
  113. 3Division 3
  114. 4Division 4
  115. 5Division 5
  116. 6Division 6
  117. 22BEVERAGES, SPIRITS AND VINEGAR
  118. Notes
  119. 1This chapter does not cover:
  120. 2Division 2
  121. 3Division 3
  122. Subheading note
  123. 1Division 1
  124. Additional notes
  125. 1Division 1
  126. 2For the purposes of headings 2204 and 2205 and subheading 2206 00 10:
  127. 3Division 3
  128. 4For the purposes of subheadings 2204 21, 2204 22 and 2204 29:
  129. 5Subheadings 2204 21 11 to 2204 21 98, 2204 22 22 to 2204 22 98 and 2204 29 22 to 2204 29 98 shall be taken to include:
  130. 6For the purposes of subheadings 2204 10, 2204 21, 2204 22 and 2204 29:
  131. 7Division 7
  132. 8Division 8
  133. 9Division 9
  134. 10For the purposes of subheadings 2206 00 31 and 2206 00 39, the following are regarded as ‘sparkling’:
  135. 11Division 11
  136. 12Subheading 2207 20 covers mixtures of ethyl alcohol used as raw material to produce fuels for motor vehicles, of an alcoholic strength by volume of 50 % or higher and denatured with one or more of the following substances:
  137. 13Division 13
  138. 23RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER
  139. Note
  140. 1Division 1
  141. Subheading note
  142. 1Division 1
  143. Additional notes
  144. 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.
  145. 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:
  146. 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:
  147. 4Division 4
  148. 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:
  149. 24TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES
  150. Note
  151. 1Division 1
  152. Subheading note
  153. 1Division 1
  154. MINERAL PRODUCTS
  155. 25SALT; SULPHUR; EARTHS AND STONE; PLASTERING MATERIALS, LIME AND CEMENT
  156. Notes
  157. 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.
  158. 2This chapter does not cover:
  159. 3Division 3
  160. 4Division 4
  161. 26ORES, SLAG AND ASH
  162. Notes
  163. 1This chapter does not cover:
  164. 2Division 2
  165. 3Heading 2620 applies only to:
  166. Subheading notes
  167. 1Division 1
  168. 2Division 2
  169. 27MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION; BITUMINOUS SUBSTANCES; MINERAL WAXES
  170. Notes
  171. 1This chapter does not cover:
  172. 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.
  173. 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:
  174. Subheading notes
  175. 1Division 1
  176. 2Division 2
  177. 3Division 3
  178. 4Division 4
  179. 5Division 5
  180. Additional notes
  181. 1Division 1
  182. 2For the purposes of heading 2710:
  183. 3Division 3
  184. 4For the purposes of subheadings 2712 90 31 to 2712 90 39, the term ‘crude’is to be taken to apply to products:
  185. 5For the purposes of headings 2710, 2711 and 2712, the term ‘specific process’is to be taken to apply to the following operations:
  186. 6Division 6
  187. PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES
  188. Notes
  189. 1Division 1
  190. 2Division 2
  191. 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:
  192. 28INORGANIC CHEMICALS; ORGANIC OR INORGANIC COMPOUNDS OF PRECIOUS METALS, OF RARE-EARTH METALS, OF RADIOACTIVE ELEMENTS OR OF ISOTOPES
  193. Notes
  194. 1Except where the context otherwise requires, the headings of this chapter apply only to:
  195. 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:
  196. 3Subject to the provisions of note 1 to Section VI, this chapter does not cover:
  197. 4Division 4
  198. 5Headings 2826 to 2842 apply only to metal or ammonium salts or peroxysalts.
  199. 6Heading 2844 applies only to:
  200. 7Division 7
  201. 8Division 8
  202. Subheading note
  203. 1Division 1
  204. Additional note
  205. 1Division 1
  206. 29ORGANIC CHEMICALS
  207. Notes
  208. 1Except where the context otherwise requires, the headings of this chapter apply only to:
  209. 2This chapter does not cover:
  210. 3Division 3
  211. 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.
  212. 5Division 5
  213. 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.
  214. 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.
  215. 8For the purposes of heading 2937:
  216. Subheading notes
  217. 1Division 1
  218. 2Division 2
  219. 30PHARMACEUTICAL PRODUCTS
  220. Notes
  221. 1This chapter does not cover:
  222. 2Division 2
  223. 3For the purposes of headings 3003 and 3004 and of note 4(d) to this chapter, the following are to be treated:
  224. 4Heading 3006 applies only to the following, which are to be classified in that heading and in no other heading of the nomenclature:
  225. Subheading notes
  226. 1For the purposes of subheadings 3002 13 and 3002 14, the following are to be treated:
  227. 2Division 2
  228. Additional note
  229. 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:
  230. 31FERTILISERS
  231. Notes
  232. 1This chapter does not cover:
  233. 2Heading 3102 applies only to the following goods, provided that they are not put up in the forms or packages described in heading 3105:
  234. 3Heading 3103 applies only to the following goods, provided that they are not put up in the forms or packages described in heading 3105:
  235. 4Heading 3104 applies only to the following goods, provided that they are not put up in the forms or packages described in heading 3105:
  236. 5Division 5
  237. 6Division 6
  238. 32TANNING OR DYEING EXTRACTS; TANNINS AND THEIR DERIVATIVES; DYES, PIGMENTS AND OTHER COLOURING MATTER; PAINTS AND VARNISHES; PUTTY AND OTHER MASTICS; INKS
  239. Notes
  240. 1This chapter does not cover:
  241. 2Division 2
  242. 3Division 3
  243. 4Division 4
  244. 5Division 5
  245. 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:
  246. 33ESSENTIAL OILS AND RESINOIDS; PERFUMERY, COSMETIC OR TOILET PREPARATIONS
  247. Notes
  248. 1This chapter does not cover:
  249. 2Division 2
  250. 3Division 3
  251. 4Division 4
  252. 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
  253. Notes
  254. 1This chapter does not cover:
  255. 2Division 2
  256. 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:
  257. 4Division 4
  258. 5In heading 3404, subject to the exclusions provided below, the expression ‘artificial waxes and prepared waxes’applies only to:
  259. 35ALBUMINOIDAL SUBSTANCES; MODIFIED STARCHES; GLUES; ENZYMES
  260. Notes
  261. 1This chapter does not cover:
  262. 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 %.
  263. Additional note
  264. 1Division 1
  265. 36EXPLOSIVES; PYROTECHNIC PRODUCTS; MATCHES; PYROPHORIC ALLOYS; CERTAIN COMBUSTIBLE PREPARATIONS
  266. Notes
  267. 1Division 1
  268. 2The expression ‘articles of combustible materials’in heading 3606 applies only to:
  269. 37PHOTOGRAPHIC OR CINEMATOGRAPHIC GOODS
  270. Notes
  271. 1Division 1
  272. 2Division 2
  273. Additional notes
  274. 1Division 1
  275. 2Division 2
  276. 38MISCELLANEOUS CHEMICAL PRODUCTS
  277. Notes
  278. 1This chapter does not cover:
  279. 2Division 2
  280. 3Heading 3824 includes the following goods which are not to be classified in any other heading of the nomenclature:
  281. 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:
  282. 5Division 5
  283. 6For the purposes of heading 3825, the expression ‘other wastes’applies to:
  284. 7Division 7
  285. Subheading notes
  286. 1Subheadings 3808 52 and 3808 59 cover only goods of heading 3808, containing one or more of the following substances: alachlor (ISO); aldicarb (ISO); aldrin (ISO); azinphos-methyl (ISO); binapacryl (ISO); camphechlor (ISO) (toxaphene); captafol (ISO); chlordane (ISO); chlordimeform (ISO); chlorobenzilate (ISO); DDT (ISO) (clofenotane (INN), 1,1,1-trichloro-2,2-bis(p-chlorophenyl)ethane); dieldrin (ISO, INN); 4,6-dinitro-o-cresol (DNOC (ISO)) or its salts; dinoseb (ISO), its salts or its esters; endosulfan (ISO); ethylene dibromide (ISO) (1,2-dibromoethane); ethylene dichloride (ISO) (1,2-dichloroethane); fluoroacetamide (ISO); heptachlor (ISO); hexachlorobenzene (ISO); 1,2,3,4,5,6-hexachlorocyclohexane (HCH (ISO)), including lindane (ISO, INN); mercury compounds; methamidophos (ISO); monocrotophos (ISO); oxirane (ethylene oxide); parathion (ISO); parathion-methyl (ISO) (methyl-parathion); penta-and-octabromodiphenyl ethers; pentachlorophenol (ISO), its salts or its esters; perfluorooctane sulphonic acid and its salts; perfluorooctane sulphonamides; perfluorooctane sulphonyl fluoride; phosphamidon (ISO); 2,4,5-T (ISO) (2,4,5-trichlorophenoxyacetic acid), its salts or its esters; tributyltin compounds.
  287. 2Division 2
  288. 3Division 3
  289. 4Division 4
  290. PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF
  291. Notes
  292. 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:
  293. 2Division 2
  294. 39PLASTICS AND ARTICLES THEREOF
  295. Notes
  296. 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.
  297. 2This chapter does not cover:
  298. 3Headings 3901 to 3911 apply only to goods of a kind produced by chemical synthesis, falling in the following categories:
  299. 4The expression ‘copolymers’covers all polymers in which no single monomer unit contributes 95 % or more by weight to the total polymer content.
  300. 5Division 5
  301. 6In headings 3901 to 3914, the expression ‘primary forms’applies only to the following forms:
  302. 7Division 7
  303. 8Division 8
  304. 9Division 9
  305. 10Division 10
  306. 11Heading 3925 applies only to the following articles, not being products covered by any of the earlier headings of sub-chapter II:
  307. Subheading notes
  308. 1Within any one heading of this chapter, polymers (including copolymers) and chemically modified polymers are to be classified according to the following provisions:
  309. 2Division 2
  310. Additional note
  311. 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:
  312. 40RUBBER AND ARTICLES THEREOF
  313. Notes
  314. 1Division 1
  315. 2This chapter does not cover:
  316. 3In headings 4001 to 4003 and 4005, the expression ‘primary forms’applies only to the following forms:
  317. 4In note 1 to this chapter and in heading 4002, the expression ‘synthetic rubber’applies to:
  318. 5Division 5
  319. 6Division 6
  320. 7Division 7
  321. 8Division 8
  322. 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.
  323. Additional note
  324. 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:
  325. 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)
  326. 41RAW HIDES AND SKINS (OTHER THAN FURSKINS) AND LEATHER
  327. Notes
  328. 1This chapter does not cover:
  329. 2Division 2
  330. 3Division 3
  331. 42ARTICLES OF LEATHER; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILKWORM GUT)
  332. Notes
  333. 1Division 1
  334. 2This chapter does not cover:
  335. 3Division 3
  336. 4Division 4
  337. Additional note
  338. 1Division 1
  339. 43FURSKINS AND ARTIFICIAL FUR; MANUFACTURES THEREOF
  340. Notes
  341. 1Division 1
  342. 2This chapter does not cover:
  343. 3Division 3
  344. 4Division 4
  345. 5Division 5
  346. 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
  347. 44WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL
  348. Notes
  349. 1This chapter does not cover:
  350. 2Division 2
  351. 3Division 3
  352. 4Division 4
  353. 5Division 5
  354. 6Division 6
  355. Subheading note
  356. 1Division 1
  357. Additional notes
  358. 1Division 1
  359. 2Division 2
  360. 45CORK AND ARTICLES OF CORK
  361. Note
  362. 1This chapter does not cover:
  363. 46MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK
  364. Notes
  365. 1Division 1
  366. 2This chapter does not cover:
  367. 3Division 3
  368. PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD; PAPER AND PAPERBOARD AND ARTICLES THEREOF
  369. 47PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD
  370. Note
  371. 1Division 1
  372. 48PAPER AND PAPERBOARD; ARTICLES OF PAPER PULP, OF PAPER OR OF PAPERBOARD
  373. Notes
  374. 1Division 1
  375. 2This chapter does not cover:
  376. 3Division 3
  377. 4Division 4
  378. 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:
  379. 6Division 6
  380. 7Division 7
  381. 8Headings 4803 to 4809 apply only to paper, paperboard, cellulose wadding and webs of cellulose fibres:
  382. 9For the purposes of heading 4814, the expression ‘wallpaper and similar wallcoverings’applies only to:
  383. 10Division 10
  384. 11Division 11
  385. 12Division 12
  386. Subheading notes
  387. 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.
  388. 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:
  389. 3Division 3
  390. 4Division 4
  391. 5Division 5
  392. 6Division 6
  393. 7Division 7
  394. 49PRINTED BOOKS, NEWSPAPERS, PICTURES AND OTHER PRODUCTS OF THE PRINTING INDUSTRY; MANUSCRIPTS, TYPESCRIPTS AND PLANS
  395. Notes
  396. 1This chapter does not cover:
  397. 2Division 2
  398. 3Division 3
  399. 4Heading 4901 also covers:
  400. 5Division 5
  401. 6Division 6
  402. TEXTILES AND TEXTILE ARTICLES
  403. Notes
  404. 1This section does not cover:
  405. 2Division 2
  406. 3Division 3
  407. 4Division 4
  408. 5For the purposes of headings 5204, 5401 and 5508, the expression ‘sewing thread’means multiple (folded) or cabled yarn:
  409. 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:
  410. 7For the purposes of this section, the expression ‘made up’means:
  411. 8For the purposes of Chapters 50 to 60:
  412. 9Division 9
  413. 10Division 10
  414. 11Division 11
  415. 12Division 12
  416. 13Division 13
  417. 14Division 14
  418. Subheading notes
  419. 1In this section and, where applicable, throughout the nomenclature, the following expressions have the meanings hereby assigned to them:
  420. 2Division 2
  421. 50SILK
  422. 51WOOL, FINE OR COARSE ANIMAL HAIR; HORSEHAIR YARN AND WOVEN FABRIC
  423. Note
  424. 1Throughout the nomenclature:
  425. 52COTTON
  426. Subheading note
  427. 1Division 1
  428. 53OTHER VEGETABLE TEXTILE FIBRES; PAPER YARN AND WOVEN FABRICS OF PAPER YARN
  429. Additional note
  430. 1Division 1
  431. 54MAN-MADE FILAMENTS; STRIP AND THE LIKE OF MAN-MADE TEXTILE MATERIALS
  432. Notes
  433. 1Throughout the nomenclature, the term ‘man-made fibres’means staple fibres and filaments of organic polymers produced by manufacturing processes, either:
  434. 2Division 2
  435. 55MAN-MADE STAPLE FIBRES
  436. Note
  437. 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:
  438. 56WADDING, FELT AND NONWOVENS; SPECIAL YARNS; TWINE, CORDAGE, ROPES AND CABLES AND ARTICLES THEREOF
  439. Notes
  440. 1This chapter does not cover:
  441. 2Division 2
  442. 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).
  443. 4Division 4
  444. 57CARPETS AND OTHER TEXTILE FLOOR COVERINGS
  445. Notes
  446. 1Division 1
  447. 2Division 2
  448. Additional note
  449. 1Division 1
  450. 58SPECIAL WOVEN FABRICS; TUFTED TEXTILE FABRICS; LACE; TAPESTRIES; TRIMMINGS; EMBROIDERY
  451. Notes
  452. 1Division 1
  453. 2Division 2
  454. 3Division 3
  455. 4Division 4
  456. 5For the purposes of heading 5806, the expression ‘narrow woven fabrics’means:
  457. 6Division 6
  458. 7Division 7
  459. 59IMPREGNATED, COATED, COVERED OR LAMINATED TEXTILE FABRICS; TEXTILE ARTICLES OF A KIND SUITABLE FOR INDUSTRIAL USE
  460. Notes
  461. 1Division 1
  462. 2Heading 5903 applies to:
  463. 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).
  464. 4For the purposes of heading 5906, the expression ‘rubberised textile fabrics’means:
  465. 5Heading 5907 does not apply to:
  466. 6Heading 5910 does not apply to:
  467. 7Heading 5911 applies to the following goods, which do not fall in any other heading of Section XI:
  468. 60KNITTED OR CROCHETED FABRICS
  469. Notes
  470. 1This chapter does not cover:
  471. 2Division 2
  472. 3Division 3
  473. Subheading note
  474. 1Division 1
  475. 61ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, KNITTED OR CROCHETED
  476. Notes
  477. 1Division 1
  478. 2This chapter does not cover:
  479. 3For the purposes of headings 6103 and 6104:
  480. 4Division 4
  481. 5Division 5
  482. 6For the purposes of heading 6111:
  483. 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 of either:
  484. 8Division 8
  485. 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.
  486. 10Division 10
  487. Additional notes
  488. 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.
  489. 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.
  490. 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:
  491. 62ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, NOT KNITTED OR CROCHETED
  492. Notes
  493. 1Division 1
  494. 2This chapter does not cover:
  495. 3For the purposes of headings 6203 and 6204:
  496. 4For the purposes of heading 6209:
  497. 5Division 5
  498. 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 of either:
  499. 7Division 7
  500. 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.
  501. 9Division 9
  502. Additional notes
  503. 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.
  504. 2Headings 6209 and 6216 cover gloves, mittens and mitts, impregnated, coated or covered with plastics or rubber, even if they are:
  505. 63OTHER MADE-UP TEXTILE ARTICLES; SETS; WORN CLOTHING AND WORN TEXTILE ARTICLES; RAGS
  506. Notes
  507. 1Division 1
  508. 2Sub-chapter I does not cover:
  509. 3Heading 6309 applies only to the following goods:
  510. Subheading note
  511. 1Division 1
  512. 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
  513. 64FOOTWEAR, GAITERS AND THE LIKE; PARTS OF SUCH ARTICLES
  514. Notes
  515. 1This chapter does not cover:
  516. 2Division 2
  517. 3For the purposes of this chapter:
  518. 4Subject to note 3 to this chapter:
  519. Subheading note
  520. 1For the purposes of subheadings 6402 12, 6402 19, 6403 12, 6403 19 and 6404 11, the expression ‘sports footwear’applies only to:
  521. Additional notes
  522. 1Within the meaning of note 4(a), ‘reinforcements’is taken to mean all pieces of material (for example, 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, supporting the foot sufficiently to enable the wearer, with the original fastening systems in place, to walk in the footwear.
  523. 2Division 2
  524. 65HEADGEAR AND PARTS THEREOF
  525. Notes
  526. 1This chapter does not cover:
  527. 2Division 2
  528. 66UMBRELLAS, SUN UMBRELLAS, WALKING STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF
  529. Notes
  530. 1This chapter does not cover:
  531. 2Division 2
  532. 67PREPARED FEATHERS AND DOWN AND ARTICLES MADE OF FEATHERS OR OF DOWN; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR
  533. Notes
  534. 1This chapter does not cover:
  535. 2Heading 6701 does not cover:
  536. 3Heading 6702 does not cover:
  537. ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE
  538. 68ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS
  539. Notes
  540. 1This chapter does not cover:
  541. 2Division 2
  542. 69CERAMIC PRODUCTS
  543. Notes
  544. 1Division 1
  545. 2This chapter does not cover:
  546. 70GLASS AND GLASSWARE
  547. Notes
  548. 1This chapter does not cover:
  549. 2For the purposes of headings 7003, 7004 and 7005:
  550. 3Division 3
  551. 4For the purposes of heading 7019, the expression ‘glass wool’means:
  552. 5Division 5
  553. Subheading note
  554. 1Division 1
  555. NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL, AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN
  556. 71NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL, AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN
  557. Notes
  558. 1Subject to note 1(A) to Section VI and except as provided below, all articles consisting wholly or partly:
  559. 2Division 2
  560. 3This chapter does not cover:
  561. 4Division 4
  562. 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:
  563. 6Division 6
  564. 7Division 7
  565. 8Division 8
  566. 9For the purposes of heading 7113, the expression ‘articles of jewellery’means:
  567. 10Division 10
  568. 11Division 11
  569. Subheading notes
  570. 1Division 1
  571. 2Division 2
  572. 3Division 3
  573. BASE METALS AND ARTICLES OF BASE METAL
  574. Notes
  575. 1This section does not cover:
  576. 2Throughout the nomenclature, the expression ‘parts of general use’ means:
  577. 3Division 3
  578. 4Division 4
  579. 5Classification of alloys (other than ferro-alloys and master alloys as defined in Chapters 72 and 74):
  580. 6Division 6
  581. 7Classification of composite articles:
  582. 8In this section, the following expressions have the meanings hereby assigned to them:
  583. 72IRON AND STEEL
  584. Notes
  585. 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:
  586. 2Division 2
  587. 3Division 3
  588. Subheading notes
  589. 1In this chapter, the following expressions have the meanings hereby assigned to them:
  590. 2For the classification of ferro-alloys in the subheadings of heading 7202, the following rule should be observed:
  591. Additional note
  592. 1The following expressions have the meanings hereby assigned to them:
  593. 73ARTICLES OF IRON OR STEEL
  594. Notes
  595. 1Division 1
  596. 2Division 2
  597. 74COPPER AND ARTICLES THEREOF
  598. Note
  599. 1In this chapter, the following expressions have the meanings hereby assigned to them:
  600. Subheading note
  601. 1In this chapter, the following expressions have the meanings hereby assigned to them:
  602. 75NICKEL AND ARTICLES THEREOF
  603. Note
  604. 1In this chapter, the following expressions have the meanings hereby assigned to them:
  605. Subheading notes
  606. 1In this chapter, the following expressions have the meanings hereby assigned to them:
  607. 2Division 2
  608. 76ALUMINIUM AND ARTICLES THEREOF
  609. Note
  610. 1In this chapter, the following expressions have the meanings hereby assigned to them:
  611. Subheading notes
  612. 1In this chapter, the following expressions have the meanings hereby assigned to them:
  613. 2Division 2
  614. Additional note
  615. 1For the purposes of subheading 7601 20 20, the following terms shall have the meanings hereby assigned to them:
  616. 2For the purposes of subheadings 7606 12 11 and 7606 12 19, the following terms shall have the meaning hereby assigned to them:
  617. 78LEAD AND ARTICLES THEREOF
  618. Note
  619. 1In this chapter, the following expressions have the meanings hereby assigned to them:
  620. Subheading note
  621. 1In this chapter, the expression ‘refined lead’ means:
  622. 79ZINC AND ARTICLES THEREOF
  623. Note
  624. 1In this chapter, the following expressions have the meanings hereby assigned to them:
  625. Subheading note
  626. 1In this chapter, the following expressions have the meanings hereby assigned to them:
  627. 80TIN AND ARTICLES THEREOF
  628. Note
  629. 1In this chapter, the following expressions have the meanings hereby assigned to them:
  630. Subheading note
  631. 1In this chapter, the following expressions have the meanings hereby assigned to them:
  632. 81OTHER BASE METALS; CERMETS; ARTICLES THEREOF
  633. Subheading note
  634. 1Division 1
  635. 82TOOLS, IMPLEMENTS, CUTLERY, SPOONS AND FORKS, OF BASE METAL; PARTS THEREOF OF BASE METAL
  636. Notes
  637. 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:
  638. 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.
  639. 3Division 3
  640. 83MISCELLANEOUS ARTICLES OF BASE METAL
  641. Notes
  642. 1Division 1
  643. 2Division 2
  644. 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
  645. Notes
  646. 1This section does not cover:
  647. 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:
  648. 3Division 3
  649. 4Division 4
  650. 5Division 5
  651. Additional notes
  652. 1Division 1
  653. 2Division 2
  654. 3Division 3
  655. 84NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOF
  656. Notes
  657. 1This chapter does not cover:
  658. 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.
  659. 3Division 3
  660. 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:
  661. 5Division 5
  662. 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.
  663. 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.
  664. 8Division 8
  665. 9Division 9
  666. Subheading notes
  667. 1Division 1
  668. 2Division 2
  669. 3Division 3
  670. 4Division 4
  671. Additional notes
  672. 1Division 1
  673. 2Division 2
  674. 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
  675. Notes
  676. 1This chapter does not cover:
  677. 2Headings 8501 to 8504 do not apply to goods described in heading 8511, 8512, 8540, 8541 or 8542.
  678. 3Division 3
  679. 4Heading 8509 covers only the following electromechanical machines of the kind commonly used for domestic purposes:
  680. 5For the purposes of heading 8523:
  681. 6For 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).
  682. 7Division 7
  683. 8Division 8
  684. 9For the purposes of headings 8541 and 8542:
  685. 10Division 10
  686. Subheading note
  687. 1Division 1
  688. Additional notes
  689. 1Division 1
  690. 2For the purposes of subheadings 8528 71 15 and 8528 71 91 only, the term ‘modem’covers devices or equipment that modulate and demodulate incoming and outgoing signals, such as V.90-modems or cable modems, and other devices that use like technologies for gaining access to the Internet, such as WLAN, ISDN and Ethernet. The extent of access to the Internet may be limited by the service provider.
  691. VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT
  692. Notes
  693. 1Division 1
  694. 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:
  695. 3Division 3
  696. 4For the purposes of this section:
  697. 5Air-cushion vehicles are to be classified in this section with the vehicles to which they are most akin as follows:
  698. Additional notes
  699. 1Division 1
  700. 2Division 2
  701. 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
  702. Notes
  703. 1This chapter does not cover:
  704. 2Heading 8607 applies, inter alia, to:
  705. 3Subject to the provisions of note 1 above, heading 8608 applies, inter alia, to:
  706. 87VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING STOCK, AND PARTS AND ACCESSORIES THEREOF
  707. Notes
  708. 1Division 1
  709. 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.
  710. 3Division 3
  711. 4Division 4
  712. 88AIRCRAFT, SPACECRAFT, AND PARTS THEREOF
  713. Subheading note
  714. 1Division 1
  715. 89SHIPS, BOATS AND FLOATING STRUCTURES
  716. Note
  717. 1Division 1
  718. Additional notes
  719. 1Division 1
  720. 2Division 2
  721. 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:
  722. OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF
  723. 90OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; PARTS AND ACCESSORIES THEREOF
  724. Notes
  725. 1This chapter does not cover:
  726. 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:
  727. 3Division 3
  728. 4Division 4
  729. 5Division 5
  730. 6For the purposes of heading 9021, the expression ‘orthopaedic appliances’means appliances for:
  731. 7Heading 9032 applies only to:
  732. Additional note
  733. 1Division 1
  734. 91CLOCKS AND WATCHES AND PARTS THEREOF
  735. Notes
  736. 1This chapter does not cover:
  737. 2Division 2
  738. 3Division 3
  739. 4Division 4
  740. 92MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES OF SUCH ARTICLES
  741. Notes
  742. 1This chapter does not cover:
  743. 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.
  744. ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF
  745. 93ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF
  746. Notes
  747. 1This chapter does not cover:
  748. 2Division 2
  749. MISCELLANEOUS MANUFACTURED ARTICLES
  750. 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
  751. Notes
  752. 1This chapter does not cover:
  753. 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.
  754. 3Division 3
  755. 4Division 4
  756. Additional Note
  757. 1Division 1
  758. 95TOYS, GAMES AND SPORTS REQUISITES; PARTS AND ACCESSORIES THEREOF
  759. Notes
  760. 1This chapter does not cover:
  761. 2Division 2
  762. 3Division 3
  763. 4Division 4
  764. 5Division 5
  765. Subheading note
  766. 1Subheading 9504 50 covers:
  767. Additional note
  768. 1Subheading 9505 10 covers:
  769. 96MISCELLANEOUS MANUFACTURED ARTICLES
  770. Notes
  771. 1This chapter does not cover:
  772. 2In heading 9602, the expression ‘vegetable or mineral carving material’means:
  773. 3Division 3
  774. 4Division 4
  775. Additional note
  776. 1Subheadings 9619 00 71 to 9619 00 89 include goods of paper pulp, paper, cellulose wadding or webs of cellulose fibres.
  777. WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES
  778. 97WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES
  779. Notes
  780. 1This chapter does not cover:
  781. 2Division 2
  782. 3Division 3
  783. 4Division 4
  784. 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.
  785. Additional note
  786. 1Heading 9705 includes collectors' motor vehicles and aircraft of historical or ethnographic interest which are:
  787. 98COMPLETE INDUSTRIAL PLANT
  788. Note
  789. Division
  790. Chapter 99: SPECIAL COMBINED NOMENCLATURE CODES
  791. Sub-chapter I
  792. Additional notes
  793. 1The provisions of this sub-chapter apply only to the movement of goods to which it refers.
  794. 2Division 2
  795. 3Imported and exported goods as provided for in Regulation (EC) No 1186/2009 that have been refused the benefit of the relief of import or export duties are excluded from this sub-chapter.
  796. Sub-chapter IIStatistical codes for certain specific movements of goods
  797. Additional notes
  798. 1Division 1
  799. 2Division 2
  800. Part THREE: TARIFF ANNEXES