Part-1 (Chaptor 1-52)

Tariff Unit, Customs

WCO Policy Wing
Central Board of Indirect
Taxes and Customs
EXPLANATORY
NOTES TO HS -
2022
 Section I
LIVE ANIMALS; ANIMAL PRODUCTS

Notes.

1.- Any reference in this Section to a particular genus or species of an animal, except where the context otherwise
requires, includes a reference to the young of that genus or species.

2.- Except where the context otherwise requires, throughout the Nomenclature any reference to “dried” products also
covers products which have been dehydrated, evaporated or freeze-dried.

Chapter 1

Live animals
Note.

1.- This Chapter covers all live animals except :

(a) Fish and crustaceans, molluscs and other aquatic invertebrates, of heading 03.01, 03.06, 03.07 or 03.08;

(b) Cultures of micro-organisms and other products of heading 30.02; and

(c) Animals of heading 95.08.

GENERAL

This Chapter covers all living creatures (for food or other purposes) except :

(1) Fish and crustaceans, molluscs and other aquatic invertebrates.

(2) Cultures of micro-organisms and other products of heading 30.02.

(3) Animals forming part of circuses, menageries or other similar travelling animal shows (heading 95.08).

Animals, including insects, which die during transport are classified in headings 02.01 to 02.05, 02.07, 02.08 or 04.10 if
they are edible animals fit for human consumption. In other cases they are classified in heading 05.11.

01.01 - Live horses, asses,mules and hinnies (+).

- Horses :

0101.21 - - Pure-bred breeding animals

0101.29 - - Other

0101.30 - Asses

0101.90 - Other
This heading covers horses (mares, stallions, geldings, foals and ponies), asses, mules and hinnies, whether domestic
or wild.

Mules are the hybrid offspring of the ass and the mare. The hinny is bred from the stallion and the ass.

Subheading 0101.21

For the purposes of subheading 0101.21, the expression “pure-bred breeding animals” covers only those breeding
animals which are regarded as “pure-bred” by the competent national authorities.

01.02 - Live bovine animals (+).

- Cattle :

0102.21 - - Pure-bred breeding animals

0102.29 - - Other

- Buffalo :

0102.31 - - Pure-bred breeding animals

0102.39 - - Other

0102.90 - Other

This heading covers all animals of the sub-family Bovinae, whether or not domestic and irrespective of their intended
use (e.g., stock, raising, fattening, breeding, slaughter). These include, inter alia :

(1) Cattle :

This category covers bovine animals of the genus Bos, which is divided into four sub-
genera : Bos, Bibos, Novibos and Poephagus. These include, inter alia :

(A) The common ox (Bos taurus), the Zebu or humped ox (Bos indicus) and the Watussi ox.

(B) The Asiatic oxen of the sub-genus Bibos, such as the gaur (Bos gaurus), the gayal (Bos frontalis) and the
banteng (Bos sondaicus or Bos javanicus).

(C) Animals of the sub-genus Poephagus, such as the Tibetan yak (Bos grunniens).

(2) Buffalo :

This category covers animals of the genera Bubalus, Syncerus and Bison. These include, inter alia :

(A) Animals of the genus Bubalus, including the Indian or water buffalo (Bubalus bubalus), the Asiatic buffalo
or arni (Bubalus arni) and the Celebese anoa or pigmy buffalo (Bubalus depressicornis or Anoa
depressicornis).

(B) African buffaloes of the genus Syncerus, such as the dwarf buffalo (Syncerus nanus) and the large
Caffrarian buffalo (Syncerus caffer).
 (C) Animals of the genus Bison, i.e., the American bison (Bison bison) or “buffalo” and the European bison
(Bison bonasus).

(D) The Beeffalo (a cross between a bison and a domestic beef animal).

(3) Other, including the four-horned antelope (Tetracerus quadricornis) and the spiral-horned antelopes of the
genera Taurotragus and Tragelaphus.

° °

Subheading Explanatory Note.

Subheading 0102.21 and 0102.31

For the purposes of subheadings 0102.21 and 0102.31, the expression “pure-bred breeding animals” covers only those
breeding animals which are regarded as “pure-bred” by the competent national authorities.

01.03 - Live swine (+).

0103.10 - Pure-bred breeding animals

- Other :

0103.91 - - Weighing less than 50 kg

0103.92 - - Weighing 50 kg or more

This heading covers both domestic pigs and wild pigs (e.g., wild boars).

° °

Subheading Explanatory Notes.

Subheading 0103.10

For the purposes of subheading 0103.10, the expression “pure-bred breeding animals” covers only those breeding
animals which are regarded as “pure-bred” by the competent national authorities.

Subheadings 0103.91 and 0103.92

For the purposes of subheadings 0103.91 and 0103.92, the specified weight limits relate to the weight of each animal.

01.04 - Live sheep and goats.

0104.10 - Sheep

0104.20 - Goats
This heading covers domestic or wild sheep (rams, ewes, and lambs) and domestic or wild goats and kids.

01.05 - Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea
fowls (+).

- Weighing not more than 185 g :

0105.11 - - Fowls of the species Gallus domesticus

0105.12 - - Turkeys

0105.13 - - Ducks

0105.14 - - Geese

0105.15 - - Guinea fowls

- Other :

0105.94 - - Fowls of the species Gallus domesticus

0105.99 - - Other

This heading covers only live domestic birds of the kinds specified in the heading. Fowls of the species Gallus
domesticus include chickens and capons. Other live birds (e.g., partridges, pheasants, pigeons, wild ducks, wild geese)
are excluded (heading 01.06).

° °

Subheading Explanatory Note.

Subheadings 0105.11, 0105.12, 0105.13, 0105.14 and 0105.15

For the purposes of subheadings 0105.11, 0105.12, 0105.13, 0105.14 and 0105.15, the specified weight limit relates
to the weight of each bird.

01.06 - Other live animals.

- Mammals :

0106.11 - - Primates

0106.12 - - Whales, dolphins and porpoises (mammals of the order Cetacea); manatees and dugongs
(mammals of the order Sirenia); seals, sea lions and walruses (mammals of the suborder
Pinnipedia)

0106.13 - - Camels and other camelids (Camelidae)

0106.14 - - Rabbits and hares

 0106.19 - - Other

0106.20 - Reptiles (including snakes and turtles)

- Birds :

0106.31 - - Birds of prey

0106.32 - - Psittaciformes (including parrots, parakeets, macaws and cockatoos)

0106.33 - - Ostriches; emus (Dromaius novaehollandiae)

0106.39 - - Other

- Insects :

0106.41 - - Bees

0106.49 - - Other

0106.90 - Other

This heading includes, inter alia, the following domestic or wild animals :

(A) Mammals :

(1) Primates.

(2) Whales, dolphins and porpoises (mammals of the order Cetacea); manatees and dugongs (mammals of the
order Sirenia); seals, sea lions and walruses (mammals of the suborder Pinnipedia).

(3) Other (e.g., reindeer, cats, dogs, lions, tigers, bears, elephants, camels (including dromedaries), zebras,
rabbits, hares, deer, antelope (other than those of the sub-family Bovinae), chamois, foxes, minks and other
animals for fur farms).

(B) Reptiles (including snakes and turtles).

(C) Birds :

(1) Birds of prey.

(2) Psittaciformes (including parrots, parakeets, macaws and cockatoos).

(3) Other (e.g., partridges, pheasants, quail, woodcocks, snipe, pigeons, grouse, ortolan, wild ducks, wild geese,
thrushes, blackbirds, larks, finches, tits, humming birds, peacocks, swans and other birds not specified in
heading 01.05).

(D) Insects, e.g., bees (whether or not in travelling boxes or cages or hives).

(E) Other, e.g., frogs.

This heading excludes animals forming part of circuses, menageries or other similar travelling animal shows (heading
95.08).

Chapter 2

Meat and edible meat offal

Note.

1.- This Chapter does not cover :

(a) Products of the kinds described in headings 02.01 to 02.08 or 02.10, unfit or unsuitable for human consumption;

(b) Edible, non-living insects (heading 04.10);

(c) Guts, bladders or stomachs of animals (heading 05.04) or animal blood (heading 05.11 or 30.02); or

(d) Animal fat, other than products of heading 02.09 (Chapter 15).

GENERAL

This Chapter applies to meat in carcasses (i.e., the body of an animal with or without the head), half-carcasses (resulting
from the lengthwise splitting of a carcass), quarters, pieces, etc., to meat offal, and to flours and meals of meat or meat
offal, of all animals (except fish and crustaceans, molluscs and other aquatic invertebrates - Chapter 3), suitable for
human consumption.

Meat and meat offal unsuitable or unfit for human consumption are excluded (heading 05.11). Flours, meals and
pellets unfit for human consumption, obtained from meat or meat offal, are also excluded (heading 23.01).

Offal generally can be grouped in four categories :

(1) That which is mainly used for human consumption (e.g., heads and cuts thereof (including ears), feet, tails, hearts,
tongues, thick skirts, thin skirts, cauls, throats, thymus glands).

(2) That which is used solely in the preparation of pharmaceutical products (e.g., gall bags, adrenal glands, placenta).

(3) That which can be used for human consumption or for the preparation of pharmaceutical products (e.g., livers,
kidneys, lungs, brains, pancreas, spleens, spinal cords, ovaries, uteri, testes, udders, thyroid glands, pituitary
glands).

(4) That, such as skins, which can be used for human consumption or for other purposes (e.g., manufacture of leather).

The offal referred to in paragraph (1), fresh, chilled, frozen, salted, in brine, dried or smoked, remains classified in this
Chapter unless it is unfit for human consumption, in which case it is to be classified in heading 05.11.

The offal referred to in paragraph (2) falls in heading 05.10 when fresh, chilled, frozen or otherwise provisionally
preserved and in heading 30.01 when dried.

The offal referred to in paragraph (3) is classified as follows :

(a) In heading 05.10 when provisionally preserved for the preparation of pharmaceutical products (e.g., in glycerol,
acetone, alcohol, formaldehyde, sodium borate).
(b) In heading 30.01 when dried.

(c) In Chapter 2 when suitable for human consumption, but in heading 05.11 if unfit for human consumption.

The offal referred to in paragraph (4) is classified in Chapter 2 when suitable for human consumption or generally
in heading 05.11 or Chapter 41 if unfit for human consumption.

Guts, bladders and stomachs of animals (other than fish), whether or not edible, are classified in heading 05.04.

Animal fat presented separately is excluded (Chapter 15) (except in the case of pig fat, free of lean meat, and poultry
fat, not rendered or otherwise extracted, which fall in heading 02.09 even if fit only for industrial use), but fat presented
in the carcass or adhering to meat is treated as forming part of the meat.

Distinction between meat and meat offal of this Chapter and those of Chapter 16.

This Chapter covers meat and meat offal in the following states only, whether or not they have been previously scalded
or similarly treated but not cooked :

(1) Fresh (including meat and meat offal, packed with salt as a temporary preservative during transport).

(2) Chilled, that is, reduced in temperature generally to around 0 °C, without being frozen.

(3) Frozen, that is, cooled to below the product’s freezing point until it is frozen throughout.

(4) Salted, in brine, dried or smoked.

Meat and meat offal, slightly sprinkled with sugar or with an aqueous solution of sugar are also classified in this Chapter.

Meat and meat offal in the states referred to in Items (1) to (4) above remain classified in this Chapter whether or not
they have undergone tenderising treatment with proteolytic enzymes (e.g., papain) or have been cut, chopped or
minced (ground). In addition, mixtures or combinations of products of different headings of the Chapter (e.g., poultry
meat of heading 02.07 covered with pig fat of heading 02.09) remain classified in this Chapter.

Meat and meat offal not falling in any heading of this Chapter are classified in Chapter 16, e.g. :

(a) Sausages and similar products, whether or not cooked (heading 16.01).

(b) Meat and meat offal cooked in any way (boiled, steamed, grilled, fried or roasted), or otherwise prepared or
preserved by any process not provided for in this Chapter, including those merely covered with batter or bread
crumbs, truffled or seasoned (e.g., with pepper and salt), as well as liver pastes and patés (heading 16.02).

This Chapter also includes meat and meat offal suitable for human consumption, whether or not cooked, in the form of
flour or meal.

It should be noted that meat and meat offal of this Chapter remain classified here even if put up in airtight packings
(e.g., dried meat in cans). In most cases, however, products put up in these packings have been prepared or preserved
otherwise than as provided for in the headings of this Chapter and, accordingly, are classified in Chapter 16.

Similarly, meat and meat offal of this Chapter remain classified here (e.g., fresh or chilled meat of bovine animals) when
subjected to packaging by means of a Modified Atmospheric Packaging (MAP) process. In a MAP process the
atmosphere surrounding the product is altered or controlled (e.g., by removing or reducing the oxygen content and
replacing it with or increasing the nitrogen or carbon dioxide content).

°
 ° °

Subheading Explanatory Note.

With bone in

The expression “with bone in” means meat with all bones intact, as well as meat where some or part of the bones
have been removed (e.g., shankless and semi-boneless hams). This expression does not cover products where the
bones have been removed and thereafter reinserted so that they are no longer connected to the meat tissues.

02.01 - Meat of bovine animals, fresh or chilled.

0201.10 - Carcasses and half-carcasses

0201.20 - Other cuts with bone in

0201.30 - Boneless

This heading covers fresh or chilled meat of domestic or wild bovine animals of heading 01.02.

02.02 - Meat of bovine animals, frozen.

0202.10 - Carcasses and half-carcasses

0202.20 - Other cuts with bone in

0202.30 - Boneless

This heading covers frozen meat of domestic or wild bovine animals of heading 01.02.

02.03 - Meat of swine, fresh, chilled or frozen.

- Fresh or chilled :

0203.11 - - Carcasses and half-carcasses

0203.12 - - Hams, shoulders and cuts thereof, with bone in

0203.19 - - Other

- Frozen :

0203.21 - - Carcasses and half-carcasses

0203.22 - - Hams, shoulders and cuts thereof, with bone in

0203.29 - - Other

This heading covers fresh, chilled or frozen meat of pigs and other swine, whether domestic or wild (e.g., wild boars).
The heading includes streaky pork and similar meats interlarded with a high proportion of fat, and fat with an adhering
layer of meat.
 0204.30 - Carcasses and half-carcasses of lamb, frozen

- Other meat of sheep, frozen :

0204.41 - - Carcasses and half-carcasses

0204.42 - - Other cuts with bone in

0204.43 - - Boneless

0204.50 - Meat of goats

This heading covers fresh, chilled or frozen meat of sheep (rams, ewes and lambs), goats or kids, whether domestic
or wild.

° °

Subheading Explanatory Note.

Subheadings 0204.10 and 0204.30

For the purposes of subheadings 0204.10 and 0204.30, meat of lamb is meat derived from an animal of the ovine
species not more than 12 months of age. The flesh is of fine grain and texture, pinkish-red in colour and of velvety
appearance. The weight of carcasses does not exceed 26 kg.

02.05 - Meat of horses, asses, mules or hinnies, fresh, chilled or frozen.

This heading covers fresh, chilled or frozen meat of those animals which, when live, are classified in heading 01.01.

02.06 - Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or
frozen.

0206.10 - Of bovine animals, fresh or chilled

- Of bovine animals, frozen :

0206.21 - - Tongues

0206.22 - - Livers

0206.29 - - Other

0206.30 - Of swine, fresh or chilled

- Of swine, frozen :

0206.41 - - Livers

0206.49 - - Other
 0206.80 - Other, fresh or chilled

0206.90 - Other, frozen

The edible offal of this heading includes the following : heads and cuts thereof (including ears), feet, tails, hearts,
udders, livers, kidneys, sweetbreads (thymus glands and pancreas), brains, lungs, throats, thick skirts, thin skirts,
spleens, tongues, caul, spinal cords, edible skin, reproductive organs (e.g., uteri, ovaries and testes), thyroid glands,
pituitary glands. For the principles to be applied for the classification of offal, see the General Explanatory Note to this
Chapter.

02.07 - Meat and edible offal, of the poultry of heading 01.05, fresh, chilled or frozen.

- Of fowls of the species Gallus domesticus :

0207.11 - - Not cut in pieces, fresh or chilled

0207.12 - - Not cut in pieces, frozen

0207.13 - - Cuts and offal, fresh or chilled

0207.14 - - Cuts and offal, frozen

- Of turkeys :

0207.24 - - Not cut in pieces, fresh or chilled

0207.25 - - Not cut in pieces, frozen

0207.26 - - Cuts and offal, fresh or chilled

0207.27 - - Cuts and offal, frozen

- Of ducks :

0207.41 - - Not cut in pieces, fresh or chilled

0207.42 - - Not cut in pieces, frozen

0207.43 - - Fatty livers, fresh or chilled

0207.44 - - Other, fresh or chilled

0207.45 -- Other, frozen

- Of geese :

0207.51 - - Not cut in pieces, fresh or chilled

0207.52 - - Not cut in pieces, frozen

0207.53 - - Fatty livers, fresh or chilled

 0207.54 - - Other, fresh or chilled

0207.55 - - Other, frozen

0207.60 - Of guinea fowls

This heading covers only fresh, chilled or frozen meat and edible offal of domestic poultry which, when live, are
classified in heading 01.05.

The poultry offal of greatest importance in international trade is chicken, goose or duck livers. These include “fatty
livers” of geese or ducks which may be distinguished from other livers by the fact that they are much larger and heavier,
firmer and richer in fat; their colour varies from whitish beige to light chestnut, while the other livers are in general of a
dark or light reddish colour.

02.08 - Other meat and edible meat offal, fresh, chilled or frozen.

0208.10 - Of rabbits or hares

0208.30 - Of primates

0208.40 - Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs
(mammals of the order Sirenia); of seals, sea lions and walruses (mammals of the suborder
Pinnipedia)

0208.50 - Of reptiles (including snakes and turtles)

0208.60 - Of camels and other camelids (Camelidae)

0208.90 - Other

This heading covers meat and meat offal of the animals classified in heading 01.06, provided that they are suitable for
human consumption (e.g., rabbit, hare, frog, reindeer, beaver, whale, turtle).

02.09 - Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled, frozen,
salted, in brine, dried or smoked.

0209.10 - Of pigs

0209.90 - Other

The pig fat of this heading is restricted to fat free of lean meat; such fat falls in the heading even if suitable only for
industrial use. Meat in forms commonly eaten as such is excluded (heading 02.03 or 02.10 as the case may be, for
example, streaky pork and similar meats interlarded with a high proportion of fat, and fat with an adhering layer of
meat).

This heading includes, in particular, the fat found mainly round the pig’s viscera and which, when rendered, or otherwise
extracted, is classified in heading 15.01.

Fat of domestic or wild poultry (e.g., of geese), not rendered or otherwise extracted, also falls in the heading; when
rendered or otherwise extracted it is excluded (heading 15.01).

Fat from marine mammals is excluded (Chapter 15).

02.10 - Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal.

- Meat of swine :

0210.11 - - Hams, shoulders and cuts thereof, with bone in

0210.12 - - Bellies (streaky) and cuts thereof

0210.19 - - Other

0210.20 - Meat of bovine animals

- Other, including edible flours and meals of meat or meat offal :

0210.91 - - Of primates

0210.92 - - Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs
(mammals of the order Sirenia); of seals, sea lions and walruses (mammals of the suborder
Pinnipedia)

0210.93 - - Of reptiles (including snakes and turtles)

0210.99 - - Other

This heading applies to all kinds of meat and edible meat offal which have been prepared as described in the
heading, other than pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted (heading 02.09).
The heading includes streaky pork and similar meats interlarded with a high proportion of fat, and fat with an adhering
layer of meat, provided they have been prepared as described in the heading.

Salted, dried (including dehydrated or freeze-dried) or smoked meat (e.g., bacon, ham, shoulder) remains classified in
this heading if it has been enclosed in guts, stomachs, bladders, skins or similar casings (natural or
artificial), provided that it has not been previously chopped or minced and combined with other ingredients (heading
16.01).

Edible flours and meals of meat or meat offal also fall in this heading; flours and meals of meat or meat offal unfit for
human consumption (e.g., for feeding animals) are excluded (heading 23.01).

The provisions of Explanatory Note toChapter 3

Fish and crustaceans, molluscs and other

aquatic invertebrates
Notes.

1.- This Chapter does not cover :

(a) Mammals of heading 01.06;

 (b) Meat of mammals of heading 01.06 (heading 02.08 or 02.10);

(c) Fish (including livers, roes and milt thereof) or crustaceans, molluscs or other aquatic invertebrates, dead and
unfit or unsuitable for human consumption by reason of either their species or their condition (Chapter 5); flours,
meals or pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption
(heading 23.01); or

(d) Caviar or caviar substitutes prepared from fish eggs (heading 16.04).

2.- In this Chapter the term “pellets” means products which have been agglomerated either directly by compression or
by the addition of a small quantity of binder.

3.- Headings 03.05 to 03.08 do not cover flours, meals and pellets, fit for human consumption (heading 03.09).

GENERAL

This Chapter covers all fish and crustaceans, molluscs and other aquatic invertebrates, whether live or dead, presented
for direct consumption, or for industrial purposes (canning, etc.), for spawning, for aquaria, etc., with the exception of
dead fish (including livers and roes thereof), crustaceans, molluscs and other aquatic invertebrates which are unfit or
unsuitable for human consumption by reason of either their species or their condition (Chapter 5).

The term “chilled” means that the temperature of a product has been reduced, generally to around 0 °C, without the
product being frozen. The expression “frozen” means that the product has been cooled to below the product’s freezing
point until it is frozen throughout.

This Chapter also covers edible fish roes and milt, not prepared or preserved, or prepared or preserved only by
processes provided for in this Chapter. Otherwise prepared or preserved edible roes and milt, or those suitable for
immediate consumption as caviar or caviar substitutes are classified in heading 16.04.

Distinction between goods of this Chapter and those of Chapter 16.

This Chapter is limited to fish (including livers and roes thereof) and crustaceans, molluscs and other aquatic
invertebrates in the states described in the headings. Subject to this proviso, they remain classified in the Chapter
whether or not they have been cut, chopped, minced, ground, etc. In addition, mixtures or combinations of products of
different headings of the Chapter (e.g., fish of headings 03.02 to 03.04 combined with crustaceans of heading 03.06)
remain classified in this Chapter.

On the other hand, fish and crustaceans, molluscs and other aquatic invertebrates are classified in Chapter 16 if they
have been cooked or otherwise prepared or preserved by processes not provided for in this Chapter (e.g., fish fillets
merely covered with batter or bread crumbs, cooked fish). It should, however, be noted that smoked fish and smoked
crustaceans, molluscs and other aquatic invertebrates, which may have undergone cooking during or before the
smoking process, and crustaceans in their shells simply steamed or boiled in water, remain classified in headings
03.05, 03.06, 03.07 and 03.08, respectively. Molluscs that have been subjected only to scalding or other types of heat
shock (which do not entail cooking as such), necessary to open the shell or stabilize the mollusc prior to transportation
or freezing, also remain in this Chapter. Flours, meals and pellets obtained from cooked fish and cooked crustaceans,
molluscs or other aquatic invertebrates remain classified in heading 03.09.

It should also be noted that fish and crustaceans, molluscs and other aquatic invertebrates of this Chapter remain
classified here even if put up in airtight containers (e.g., smoked salmon in cans). In most cases, however, products
put up in these packings have been prepared or preserved otherwise than as provided for in the headings of this
Chapter, and accordingly fall to be classified in Chapter 16.

Similarly, fish and crustaceans, molluscs and other aquatic invertebrates of this Chapter remain classified here (e.g.,
fresh or chilled fish) when subjected to packaging by means of a Modified Atmospheric Packaging (MAP) process. In
a MAP process the atmosphere surrounding the product is altered or controlled (e.g., by removing or reducing the
oxygen content and replacing it with or increasing the nitrogen or carbon dioxide content).
In addition to the exclusions referred to above, the Chapter also excludes :

(a) Mammals of heading 01.06.

(b) Meat of mammals of heading 01.06 (heading 02.08 or 02.10).

(c) Fish waste and inedible roes (e.g., salted cod roes used as fishing bait) (heading 05.11).

(d) Flours, meals and pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human
consumption (heading 23.01).

° °

heading 02.06 apply, mutatis mutandis, to edible meat offal of this heading.

03.01 - Live fish (+).

- Ornamental fish

0301.11 - - Freshwater

0301.19 - - Other

- Other live fish :

0301.91 - - Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita,
Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)

0301.92 - - Eels (Anguilla spp.)

0301.93 - - Carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys

spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti,
Leptobarbus hoeveni, Megalobrama spp.)

0301.94 - - Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis)

0301.95 - - Southern bluefin tunas (Thunnus maccoyii)

0301.99 - - Other

This heading covers all live fish, whatever their intended use (e.g., ornamental fish).

The fish of this heading are normally transported in suitable containers (aquaria, fish tanks, etc.) in which they can be
kept alive in conditions similar to those found in their natural environment.

° °

Subheading Explanatory Note.

Subheadings 0301.11 and 0301.19

The expression “ornamental fish” means live fish which, because of their colours or shapes, are normally used for
ornamental purposes, in particular, in aquaria.

03.02 - Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 03.04 (+).

- Salmonidae, excluding edible fish offal of subheadings 0302.91 to 0302.99 :

0302.11 - - Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita,
Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)

0302.13 - - Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus

keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus
masou and Oncorhynchus rhodurus)

0302.14 - - Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)

0302.19 - - Other

- Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae),

excluding edible fish offal of subheadings 0302.91 to 0302.99 :

0302.21 - - Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis)

0302.22 - - Plaice (Pleuronectes platessa)

0302.23 - - Sole (Solea spp.)

0302.24 - - Turbots (Psetta maxima)

0302.29 - - Other

- Tunas (of the genus Thunnus), skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis), excluding
edible fish offal of subheadings 0302.91 to 0302.99

0302.31 - - Albacore or longfinned tunas (Thunnus alalunga)

0302.32 - - Yellowfin tunas (Thunnus albacares)

0302.33 - - Skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis)

0302.34 - - Bigeye tunas (Thunnus obesus)

0302.35 - - Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis)

0302.36 - - Southern bluefin tunas (Thunnus maccoyii)

0302.39 - - Other

- Herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp.), sardines (Sardina
pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus),
 mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), Indian mackerels
(Rastrelliger spp.), seerfishes (Scomberomorus spp.), jack and horse mackerel (Trachurus spp.),
jacks, crevalles (Caranx spp.), cobia (Rachycentron canadum), silver pomfrets (Pampus spp.),
Pacific saury (Cololabis saira), scads (Decapterus spp.), capelin (Mallotus villosus), swordfish
(Xiphias gladius), Kawakawa (Euthynnus affinis), bonitos (Sarda spp.), marlins, sailfishes,
spearfish (Istiophoridae),excluding edible fish offal of subheadings 0302.91 to 0302.99 :

0302.41 - - Herrings (Clupea harengus, Clupea pallasii)

0302.42 - - Anchovies (Engraulis spp.)

0302.43 - - Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats
(Sprattus sprattus)

0302.44 - - Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)

0302.45 - - Jack and horse mackerel (Trachurus spp.)

0302.46 - - Cobia (Rachycentron canadum)

0302.47 - - Swordfish (Xiphias gladius)

0302.49 - - Other

- Fish of the
families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae,
Moridae and Muraenolepididae, excluding edible fish offal of subheadings 0302.91 to 0302.99 :

0302.51 - - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)

0302.52 - - Haddock (Melanogrammus aeglefinus)

0302.53 - - Coalfish (Pollachius virens)

0302.54 - - Hake (Merluccius spp., Urophycis spp.)

0302.55 - - Alaska Pollock (Theragra chalcogramma)

0302.56 - - Blue whitings (Micromesistius poutassou, Micromesistius australis)

0302.59 - - Other

- Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp
(Cyprinus spp., Carassius spp, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus
spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus
hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads
(Channa spp.), excluding edible fish offal of subheadings 0302.91 to 0302.99 :

0302.71 - - Tilapias (Oreochromis spp.)

0302.72 - - Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.)
 0302.73 - - Carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys
spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti,
Leptobarbus hoeveni, Megalobrama spp.)

0302.74 - - Eels (Anguilla spp.)

0302.79 - - Other

- Other fish, excluding edible fish offal of subheadings 0302.91 to 0302.99 :

0302.81 - - Dogfish and other sharks

0302.82 - - Rays and skates (Rajidae)

0302.83 - - Toothfish (Dissostichus spp.)

0302.84 - - Seabass (Dicentrarchus spp.)

0302.85 - - Seabream (Sparidae)

0302.89 - - Other

- Livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal :

0302.91 - - Livers, roes and milt

0302.92 - - Shark fins

0302.99 - - Other

This heading covers fish, fresh or chilled, whether whole, headless, gutted, or in cuts containing bones or cartilage.
However, the heading does not include fish fillets and other fish meat of heading 03.04. The fish may be packed with
salt or ice or sprinkled with salt water as a temporary preservative during transport.

Fish slightly sugared or packed with a few bay leaves remains in this heading.

Edible fish offal separated from the rest of the body of the fish (e.g., skins, tails, maws (swim bladders), heads and
halves of heads (with or without the brains, cheeks, tongues, eyes, jaws, or lips), stomachs, fins, tongues), as well as
livers, roes and milt, fresh or chilled, are also classified in this heading.

° °

Subheading Explanatory Note

Subheading 0302.92

For the purposes of subheading 0302.92, the term “shark fins” covers dorsal, pectoral, ventral, anal fins and the lower
lobe of the tail (caudal fin) of sharks. However, the upper parts of shark tails are not regarded as shark fins.

03.03 - Fish, frozen, excluding fish fillets and other fish meat of heading 03.04 (+).
 - Salmonidae, excluding edible fish offal of subheadings 0303.91 to 0303.99 :

0303.11 - - Sockeye salmon (red salmon) (Oncorhynchus nerka)

0303.12 - - Other Pacific salmon (Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus

tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus)

0303.13 - - Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)

0303.14 - - Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus

aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)

0303.19 - - Other

- Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp
(Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus
spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus
hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads
(Channa spp.), excluding edible fish offal of subheadings 0303.91 to 0303.99 :

0303.23 - - Tilapias (Oreochromis spp.)

0303.24 - - Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.)

0303.25 - - Carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys

spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti,
Leptobarbus hoeveni, Megalobrama spp.)

0303.26 - - Eels (Anguilla spp.)

0303.29 - - Other

- Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae),

excluding edible fish offal of subheadings 0303.91 to 0303.99 :

0303.31 - - Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis)

0303.32 - - Plaice (Pleuronectes platessa)

0303.33 - - Sole (Solea spp.)

0303.34 - - Turbots (Psetta maxima)

0303.39 - - Other

- Tunas (of the genus Thunnus), skipjack tuna (stripe-bellied bonito)(Katsuwonus pelamis), excluding
edible fish offal of subheadings 0303.91 to 0303.99

0303.41 - - Albacore or longfinned tunas (Thunnus alalunga)

0303.42 - - Yellowfin tunas (Thunnus albacares)

0303.43 - - Skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis)

0303.44 - - Bigeye tunas (Thunnus obesus)

0303.45 - - Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis)

0303.46 - - Southern bluefin tunas (Thunnus maccoyii)

0303.49 - - Other

- Herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp.), sardines (Sardina
pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus),
mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), Indian mackerels
(Rastrelliger spp.), seerfishes (Scomberomorus spp.), jack and horse mackerel (Trachurus spp.),
jacks, crevalles (Caranx spp.), cobia (Rachycentron canadum), silver pomfrets (Pampus spp.),
Pacific saury (Cololabis saira), scads (Decapterus spp.), capelin (Mallotus villosus), swordfish
(Xiphias gladius), Kawakawa (Euthynnus affinis), bonitos (Sarda spp.), marlins, sailfishes,
spearfish (Istiophoridae), excluding edible fish offal of subheadings 0303.91 to 0303.99 :

0303.51 - - Herrings (Clupea harengus, Clupea pallasii)

0303.53 - - Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats
(Sprattus sprattus)

0303.54 - - Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)

0303.55 - - Jack and horse mackerel (Trachurus spp.)

0303.56 - - Cobia (Rachycentron canadum)

0303.57 - - Swordfish (Xiphias gladius)

0303.59 - - Other

- Fish of the
families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae,
Moridae and Muraenolepididae, excluding edible fish offal of subheadings 0303.91 to 0303.99 :

0303.63 - - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)

0303.64 - - Haddock (Melanogrammus aeglefinus)

0303.65 - - Coalfish (Pollachius virens)

0303.66 - - Hake (Merluccius spp., Urophycis spp.)

0303.67 - - Alaska Pollock (Theragra chalcogramma)

0303.68 - - Blue whitings (Micromesistius poutassou, Micromesistius australis)

0303.69 - - Other

- Other fish, excluding edible fish offal of subheadings 0303.91 to 0303.99 :

0303.81 - - Dogfish and other sharks

 0303.82 - - Rays and skates (Rajidae)

0303.83 - - Toothfish (Dissostichus spp.)

0303.84 - - Seabass (Dicentrarchus spp.)

0303.89 - - Other

- Livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal :

0303.91 - - Livers, roes and milt

0303.92 - - Shark fins

0303.99 - - Other

The provisions of the Explanatory Note to heading 03.02 apply, mutatis mutandis, to the products of this heading.

° °

Subheading Explanatory Note

Subheading 0303.92

The provisions of the Subheading Explanatory Note to subheading 0302.92 apply, mutatis mutandis, to the products of
this subheading.

03.04 - Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen.

- Fresh or chilled fillets of tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias
spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon
idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo
spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile
perch (Lates niloticus) and snakeheads (Channa spp.) :

0304.31 - - Tilapias (Oreochromis spp.)

0304.32 - - Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.)

0304.33 - - Nile Perch (Lates niloticus)

0304.39 - - Other

- Fresh or chilled fillets of other fish :

0304.41 - - Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus

keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus
masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho
hucho)
0304.42 - - Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus
aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)

0304.43 - - Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae)

0304.44 - - Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae,

Merlucciidae, Moridae and Muraenolepididae

0304.45 - - Swordfish (Xiphias gladius)

0304.46 - - Toothfish (Dissostichus spp.)

0304.47 - - Dogfish and other sharks

0304.48 - - Rays and skates (Rajidae)

0304.49 - - Other

- Other, fresh or chilled :

0304.51 - - Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.),
carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys
spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti,
Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and
snakeheads (Channa spp.)

0304.52 - - Salmonidae

0304.53 - - Fish of the

families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae,
Moridae and Muraenolepididae

0304.54 - - Swordfish (Xiphias gladius)

0304.55 - - Toothfish (Dissostichus spp.)

0304.56 - - Dogfish and other sharks

0304.57 - - Rays and skates (Rajidae)

0304.59 - - Other

- Frozen fillets of tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias
spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon
idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo
spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile
perch (Lates niloticus) and snakeheads (Channa spp.) :

0304.61 - - Tilapias (Oreochromis spp.)

0304.62 - - Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.)

0304.63 - - Nile Perch (Lates niloticus)

0304.69 - - Other

- Frozen fillets of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae,

Melanonidae, Merlucciidae, Moridae and Muraenolepididae :

0304.71 - - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)

0304.72 - - Haddock (Melanogrammus aeglefinus)

0304.73 - - Coalfish (Pollachius virens)

0304.74 - - Hake (Merluccius spp., Urophycis spp.)

0304.75 - - Alaska Pollock (Theragra chalcogramma)

0304.79 - - Other

- Frozen fillets of other fish :

0304.81 - - Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus

keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus
masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho
hucho)

0304.82 - - Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus

aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)

0304.83 - - Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae)

0304.84 - - Swordfish (Xiphias gladius)

0304.85 - - Toothfish (Dissostichus spp.)

0304.86 - - Herrings (Clupea harengus, Clupea pallasii)

0304.87 - - Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis)

0304.88 - - Dogfish, other sharks, rays and skates (Rajidae)

0304.89 - - Other

- Other, frozen :

0304.91 - - Swordfish (Xiphias gladius)

0304.92 - - Toothfish (Dissostichus spp.)

0304.93 - - Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.),
carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys
spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti,
Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and
snakeheads (Channa spp.)
 304.94 - - Alaska Pollock (Theragra chalcogramma)

304.95 - - Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae,

Merlucciidae, Moridae and Muraenolepididae, other than Alaska Pollock (Theragra
chalcogramma)

0304.96 - - Dogfish and other sharks

0304.97 - - Rays and skates (Rajidae)

0304.99 - - Other

This heading covers :

(1) Fish fillets.

For the purposes of this heading the term fish fillets means the strips of meat cut parallel to the backbone of the
fish and constituting the right or left side of a fish insofar as the head, guts, fins (dorsal, anal, caudal, ventral,
pectoral) and bones (spinal column or main backbone, ventral or costal bones, branchial bone or stapes, etc.)
have been removed and the two sides are not joined together, for example by the back or belly.

The classification of these products is not affected by the possible presence of the skin, sometimes left attached
to the fillet to hold it together or to facilitate subsequent slicing. Classification is similarly unaffected by the
presence of pin bones or other minor bones which may not have been completely removed.

Fillets cut in pieces are also classified as fillets in this heading.

Cooked fillets, and fillets merely covered with batter or bread crumbs, whether or not frozen, are classified
in heading 16.04.

(2) Other fish meat (whether or not minced), i.e., fish meat from which the bones have been removed. As in the case
of fish fillets, classification of fish meat is unaffected by the presence of minor bones which may not have been
completely removed.

* *

This heading covers fish fillets and other fish meat (whether or not minced) in the following states only :

(i) Fresh or chilled, whether or not packed with salt or ice or sprinkled with salt water as a temporary preservative
during transport.

(ii) Frozen, often presented in the form of frozen blocks.

Fish fillets and other fish meat (whether or not minced) slightly sugared or packed with a few bay leaves remain in this
heading.

03.05 -Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process.

0305.20 - Livers, roes and milt of fish, dried, smoked, salted or in brine
 - Fish having undergone two or more of these processes, fit for human consumption, remain classified
in this heading.

0305.31 - - Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.),
carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys
spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti,
Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and
snakeheads (Channa spp.)

0305.32 - - Fish of the

families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae,
Moridae and Muraenolepididae

0305.39 - - Other

- Smoked fish, including fillets, other than edible fish offal :

0305.41 - - Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta,

Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus
rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)

0305.42 - - Herrings (Clupea harengus, Clupea pallasii)

0305.43 - - Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita,
Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)

0305.44 - - Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.),
carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys
spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti,
Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and
snakeheads (Channa spp.)

0305.49 - - Other

- Dried fish, other than edible fish offal, whether or not salted but not smoked :

0305.51 - - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)

0305.52 - - Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.),
carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys
spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti,
Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and
snakeheads (Channa spp.)

0305.53 - - Fish of the

families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae,
Moridae and Muraenolepididae, other than cod (Gadus morhua, Gadus ogac, Gadus
macrocephalus)

0305.54 - - Herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp.), sardines (Sardina
pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus),
mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), Indian mackerels
(Rastrelliger spp.), seerfishes (Scomberomorus spp.), jack and horse mackerel (Trachurus spp.),
jacks, crevalles (Caranx spp.), cobia (Rachycentron canadum), silver pomfrets (Pampus spp.),
Pacific saury (Cololabis saira), scads (Decapterus spp.), capelin (Mallotus villosus), swordfish
 (Xiphias gladius), Kawakawa (Euthynnus affinis), bonitos (Sarda spp.), marlins, sailfishes,
spearfish (Istiophoridae)

0305.59 - - Other

- Fish, salted but not dried or smoked and fish in brine, other than edible fish offal :

0305.61 - - Herrings (Clupea harengus, Clupea pallasii)

0305.62 - - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)

0305.63 - - Anchovies (Engraulis spp.)

0305.64 - - Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.),
carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys
spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti,
Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and
snakeheads (Channa spp.)

0305.69 - - Other

- Fish fins, heads, tails, maws and other edible fish offal :

0305.71 - - Shark fins

0305.72 - - Fish heads, tails and maws

0305.79 - - Other

This heading covers fish (whole, headless, in pieces, in fillets or minced) and edible fish offal which are :

(1) dried;

(2) salted or in brine; or

(3) smoked.

The salt used in the preparation of fish, salted or in brine, may contain added sodium nitrite or sodium nitrate. Small
quantities of sugar may be used in the preparation of salted fish without affecting the classification of the fish in this
heading.

Fish having undergone two or more of these processes, fit for human consumption, remain classified in this heading.

Smoked fish is sometimes submitted, either before smoking or during smoking (hot smoking), to a heat treatment which
partly or wholly cooks the meat; this does not affect its classification in this heading provided that it has not undergone
any other processing which deprives it of the character of smoked fish.

The principal varieties of fish prepared in the manner covered by this heading are sardines, anchovies, pilchards,
sprats, tunas, mackerel, salmon, herring, cod, haddock and halibut.

Edible fish offal separated from the rest of the body of the fish (e.g., skins, tails, maws (swim bladders), heads and
halves of heads (with or without the brains, cheeks, tongues, eyes, jaws or lips), stomachs, fins, tongues), as well as
livers, roes and milt, dried, salted, in brine or smoked, are also classified in this heading.
The heading does not cover :

(a) Inedible fish offal (e.g., of a kind used in industrial applications) and fish waste (heading 05.11).

(b) Cooked fish (subject to the above provisions regarding smoked fish) and fish prepared in any other way, for
example preserved in oil or vinegar or in a marinade, and caviar and caviar substitutes (heading 16.04).

(c) Fish soups (heading 21.04).

Subheading Explanatory Note.

Subheading 0305.71

The provisions of the Subheading Explanatory Note to subheading 0302.92 apply, mutatis mutandis, to the products of
this subheading.

This subheading includes, inter alia, unskinned sharks’ fins, simply dried, and parts of sharks’ fins which have been
immersed in hot water, skinned or shredded before drying.

03.06 - Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked
crustaceans, whether in shell or not, whether or not cooked before or during the smoking process;
crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried,
salted or in brine.

- Frozen :

0306.11 - - Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.)

0306.12 - - Lobsters (Homarus spp.)

0306.14 - - Crabs

0306.15 - - Norway lobsters (Nephrops norvegicus)

0306.16 - - Cold-water shrimps and prawns (Pandalus spp., Crangon crangon)

0306.17 - - Other shrimps and prawns

0306.19 - - Other

- Live, fresh or chilled :

0306.31 - - Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.)

0306.32 - - Lobsters (Homarus spp.)

0306.33 - - Crabs

0306.34 - - Norway lobsters (Nephrops norvegicus)

0306.35 - - Cold-water shrimps and prawns (Pandalus spp., Crangon crangon)

 0306.36 - - Other shrimps and prawns

0306.39 - - Other

- Other :

0306.91 - - Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.)

0306.92 - - Lobsters (Homarus spp.)

0306.93 - - Crabs

0306.94 - - Norway lobsters (Nephrops norvegicus)

0306.95 - - Shrimps and prawns

0306.99 - - Other

This heading covers :

(1) Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine.

(2) Smoked crustaceans, whether in shell or not, whether or not cooked before or during the smoking process.

(3) Crustaceans, in their shells, cooked by steaming or by boiling in water (whether or not small quantities of provisional
chemical preserving agents have been added); they may also be chilled, frozen, dried, salted or in brine.

The main kinds of crustaceans are lobsters, sea crawfish, crayfish, crabs, shrimps and prawns.

The heading also covers parts of crustaceans (e.g., “tails” of lobsters or crayfish, crabs’ claws), provided those not in
shell have been subjected to no other processes than those specified in (1) above.

The heading does not cover :

(a) Sea-urchins and other aquatic invertebrates of heading 03.08.

(b) Crustaceans (including parts thereof) prepared or preserved by processes not provided for in this heading (e.g.,
shelled crustaceans boiled in water) (heading 16.05).

03.07 - Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked molluscs,
whether in shell or not, whether or not cooked before or during the smoking process.

- Oysters :

0307.11 - - Live, fresh or chilled

0307.12 - - Frozen

0307.19 - - Other

- Scallops and other molluscs of the family Pectinidae :

0307.21 - - Live, fresh or chilled

0307.22 - - Frozen

0307.29 - - Other

- Mussels (Mytilus spp., Perna spp.) :

0307.31 - - Live, fresh or chilled

0307.32 - - Frozen

0307.39 - - Other

- Cuttle fish and squid :

0307.42 - - Live, fresh or chilled

0307.43 - - Frozen

0307.49 - - Other

- Octopus (Octopus spp.) :

0307.51 - - Live, fresh or chilled

0307.52 - - Frozen

0307.59 - - Other

0307.60 - Snails, other than sea snails

- Clams, cockles and ark shells

(families Arcidae, Arcticidae, Cardiidae, Donacidae, Hiatellidae, Mactridae, Mesodesmatidae, M
yidae, Semelidae, Solecurtidae, Solenidae, Tridacnidae and Veneridae) :

0307.71 - - Live, fresh or chilled

0307.72 - - Frozen

0307.79 - - Other

- Abalone (Haliotis spp.) and stromboid conchs (Strombus spp.) :

0307.81 - - Live, fresh or chilled abalone (Haliotis spp.)

0307.82 - - Live, fresh or chilled stromboid conchs (Strombus spp.)

0307.83 - - Frozen abalone (Haliotis spp.)

0307.84 - - Frozen stromboid conchs (Strombus spp.)

 0307.87 - - Other abalone (Haliotis spp.)

0307.88 - - Other stromboid conchs (Strombus spp.)

- Other

0307.91 - - Live, fresh or chilled

0307.92 - - Frozen

0307.99 - - Other

This heading covers :

(1) Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine.

(2) Smoked molluscs, whether in shell or not, whether or not cooked before or during the smoking process.

The main kinds of molluscs are oysters, scallops, mussels, cuttle fish, squid, octopus, snails, clams, cockles, ark shells,
abalone and stromboid conchs.

This heading also covers molluscs that have been subjected only to scalding or other types of heat shock (which do
not entail cooking as such), necessary to open the shell or stabilize the mollusc prior to transportation or freezing.

This heading also covers parts of molluscs, provided they have been subjected to no other processes than those
specified in (1) or (2) above.

The heading also includes oyster spat (small oysters intended for cultivation), fit or suitable for human consumption.

The heading does not cover molluscs prepared or preserved by processes not provided for in this heading (e.g.,
molluscs cooked in boiling water or preserved in vinegar) (heading 16.05)

03.08 - Aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen, dried, salted or
in brine; smoked aquatic invertebrates other than crustaceans and molluscs, whether or not cooked
before or during the smoking process.

- Sea cucumbers (Stichopus japonicus, Holothuroidea) :

0308.11 - - Live, fresh or chilled

0308.12 - - Frozen

0308.19 - - Other

- Sea urchins (Strongylocentrotus spp., Paracentrotus lividus, Loxechinus albus, Echinus

esculentus) :

0308.21 - - Live, fresh or chilled

0308.22 - - Frozen

0308.29 - - Other
 0308.30 - - Jellyfish (Rhopilema spp.)

0308.90 - Other

This heading covers :

(1) Aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen, dried, salted or in brine.

(2) Smoked aquatic invertebrates other than crustaceans and molluscs, whether or not cooked before or during the
smoking process.

The principal varieties of aquatic invertebrates are sea-urchins, sea cucumbers (beches-de-mer) and jellyfish.

This heading also covers parts of aquatic invertebrates (e.g., gonads of sea-urchins), provided they have been
subjected to no other processes than those specified in (1) or (2) above.

The heading does not cover aquatic invertebrates prepared or preserved by processes not provided for in this heading
(e.g., aquatic invertebrates boiled in water or preserved in vinegar) (heading 16.05).

03.09 - Flours, meals and pellets of fish, crustaceans, molluscs and other aquatic invertebrates, fit for human
consumption.

0309.10 - Of fish

0309.90 - Other

This heading covers flours, meals and pellets obtained from fish, crustaceans, molluscs and other aquatic invertebrates,
whether or not cooked.

Fish flour and fish meal, defatted (for example by a solvent-extract method) or subjected to heat treatment, fit for human
consumption, remain classified here.

The heading does not cover flours, meals and pellets of fish, crustaceans, molluscs and other aquatic invertebrates,
unfit for human consumption (heading 23.01).

Chapter 4

Dairy produce; birds' eggs; natural honey;

edible products of animal origin,

not elsewhere specified or included

Notes.

1.- The expression “milk ” means full cream milk or partially or completely skimmed milk.

2.- For the purposes of heading 04.03, yogurt may be concentrated or flavoured and may contain added sugar or other
sweetening matter, fruit, nuts, cocoa, chocolate, spices, coffee or coffee extracts, plants, parts of plants, cereals or
bakers’ wares, provided that any added substance is not used for the purpose of replacing, in whole or in part, any
milk constituent, and the product retains the essential character of yogurt.
3.- For the purposes of heading 04.05 :

(a) The term “butter” means natural butter, whey butter or recombined butter (fresh, salted or rancid, including
canned butter) derived exclusively from milk, with a milkfat content of 80 % or more but not more than 95 % by
weight, a maximum milk solids-not-fat content of 2 % by weight and a maximum water content of 16 % by weight.
Butter does not contain added emulsifiers, but may contain sodium chloride, food colours, neutralising salts and
cultures of harmless lactic-acid-producing bacteria.

(b) The expression “dairy spreads” means a spreadable emulsion of the water-in-oil type, containing milkfat as
the only fat in the product, with a milkfat content of 39 % or more but less than 80 % by weight.

4.- Products obtained by the concentration of whey and with the addition of milk or milkfat are to be classified as cheese
in heading 04.06 provided that they have the three following characteristics :

(a) a milkfat content, by weight of the dry matter, of 5 % or more;

(b) a dry matter content, by weight, of at least 70 % but not exceeding 85 %; and

(c) they are moulded or capable of being moulded.

5.- This Chapter does not cover :

(a) Non-living insects, unfit for human consumption (heading 05.11);

(b) Products obtained from whey, containing by weight more than 95 % lactose, expressed as anhydrous lactose,
calculated on the dry matter (heading 17.02);

(c) Products obtained from milk by replacing one or more of its natural constituents (for example, butyric fats)
by another substance (for example, oleic fats) (heading 19.01 or 21.06); or

(d) Albumins (including concentrates of two or more whey proteins, containing by weight more than 80 % whey
proteins, calculated on the dry matter) (heading 35.02) or globulins (heading 35.04).

6.- For the purposes of heading 04.10, the term “insects” means edible non-living insects, whole or in parts, fresh,
chilled, frozen, dried, smoked, salted or in brine, as well as flours and meals of insects, fit for human consumption.
However, it does not cover edible non-living insects otherwise prepared or preserved (generally Section IV).

Subheading Notes.

1.- For the purposes of subheading 0404.10, the expression “modified whey” means products consisting of whey
constituents, that is, whey from which all or part of the lactose, proteins or minerals have been removed, whey to
which natural whey constituents have been added, and products obtained by mixing natural whey constituents.

2.- For the purposes of subheading 0405.10 the term “butter” does not include dehydrated butter or ghee
(subheading 0405.90).

GENERAL
This Chapter covers :

(I) Dairy products :

(A) Milk, i.e., full cream milk and partially or completely skimmed milk.
 (B) Cream.

(C) Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream.

(D) Whey.

(E) Products consisting of natural milk constituents, not elsewhere specified or included.

(F) Butter and other fats and oils derived from milk; dairy spreads.

(G) Cheese and curd.

The products mentioned at Items (A) to (E) above may contain, in addition to natural milk constituents (e.g., milk
enriched in vitamins or mineral salts), small quantities of stabilising agents which serve to maintain the natural
consistency of the product during transport in liquid state (disodium phosphate, trisodium citrate and calcium
chloride, for instance) as well as very small quantities of anti-oxidants or of vitamins not normally found in the
product. Certain of these products may also contain small quantities of chemicals (e.g., sodium bicarbonate)
necessary for their processing; products in the form of powder or granules may contain anticaking agents (for
example, phospholipids, amorphous silicon dioxide).

For the purposes of Note 4 (b) to this Chapter the expression “butyric fats” means milk fats and the expression “oleic
fats” means fats other than milk fats, in particular vegetable fats (e.g., olive oil).

On the other hand, the Chapter excludes products obtained from whey, containing by weight more than 95 % lactose,
expressed as anhydrous lactose, calculated on the dry matter (heading 17.02). For the purposes of calculating the
percentage weight of lactose in a product the expression “dry matter” should be taken to exclude both free water and
water of crystallisation.

The Chapter also excludes, inter alia, the following :

(a) Food preparations based on dairy products (in particular, heading 19.01).

(b) Products obtained from milk by replacing one or more of the natural constituents (e.g., butyric fats) by
another substance (e.g., oleic fats) (heading 19.01 or 21.06).

(c) Ice cream and other edible ice (heading 21.05).

(d) Medicaments of Chapter 30.

(e) Casein (heading 35.01), milk albumin (heading 35.02) and hardened casein (heading 39.13).

(II) Birds’ eggs and egg yolks.

(III) Natural honey.

(IV) Insects and other edible products of animal origin, not elsewhere specified or included

04.01 - Milk and cream, not concentrated nor containing added sugar or other sweetening matter.

0401.10 - Of a fat content, by weight, not exceeding 1 %

0401.20 - Of a fat content, by weight, exceeding 1 % but not exceeding 6 %

 0401.40 - Of a fat content, by weight, exceeding 6 % but not exceeding 10 %

0401.50 - Of a fat content, by weight, exceeding 10 %

This heading covers milk (as defined in Note 1 to this Chapter) and cream, whether or not pasteurised, sterilised or
otherwise preserved, homogenised or peptonised; but it excludes milk and cream which have been concentrated or
which contain added sugar or other sweetening matter (heading 04.02) and curdled, fermented or acidified milk and
cream (heading 04.03).

The products of this heading may be frozen and may contain the additives referred to in the General Explanatory Note
to this Chapter. The heading also covers reconstituted milk and cream having the same qualitative and quantitative
composition as the natural products.

04.02 - Milk and cream, concentrated or containing added sugar or other sweetening matter (+).

0402.10 - In powder, granules or other solid forms, of a fat content, by weight, not exceeding 1.5 %

- In powder, granules or other solid forms, of a fat content, by weight, exceeding 1.5 % :

0402.21 - - Not containing added sugar or other sweetening matter

0402.29 - - Other

- Other :

0402.91 - - Not containing added sugar or other sweetening matter

0402.99 - - Other

This heading covers milk (as defined in Note 1 to this Chapter) and cream, concentrated (for example, evaporated) or
containing added sugar or other sweetening matter, whether liquid, paste or solid (in blocks, powder or granules) and
whether or not preserved or reconstituted.

Milk powder may contain small quantities of starch (not exceeding 5 % by weight), added, in particular, to maintain the
reconstituted milk in its normal physical state.

The heading does not cover :

(a) Curdled, fermented or acidified milk or cream (heading 04.03).

(b) Beverages consisting of milk flavoured with cocoa or other substances (heading 22.02).

° °

Subheading Explanatory Note.

Subheadings 0402.10, 0402.21 and 0402.29

04.03 - Yogurt; buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream,
whether or not concentrated or containing added sugar or other sweetening matter or flavoured or
containing added fruit, nuts or cocoa.
 0403.20 - Yogurt

0403.90 - Other

This heading covers buttermilk, and all fermented or acidified milk and cream and includes curdled milk and cream,
yogurt and kephir. The products of this heading may be in liquid, paste or solid (including frozen) form and may be
concentrated (e.g., evaporated or in blocks, powder or granules) or preserved.

Fermented milk of this heading may consist of milk powder of heading 04.02 containing small quantities of added lactic
ferments, with a view to its use in prepared meat products or as an additive for animal feed.

Acidified milk of this heading may consist of milk powder of heading 04.02 containing small quantities of added acid
(including lemon juice) in crystal form in order to produce curdled milk on reconstitution with water.

Apart from the additives mentioned in the General Explanatory Note to this Chapter, the products of this heading may
also contain added sugar or other sweetening matter, flavourings, fruit (including pulp and jams), nuts or cocoa.

In addition, yogurt may contain added chocolate, spices, coffee or coffee extracts,plants, parts of plants, cereals or
bakers’ wares, provided that any of these substances are not used for the purpose of replacing, in whole or in part, any
milk constituent, and the product retains the essential character of yogurt.

04.04 - Whey, whether or not concentrated or containing added sugar or other sweetening matter; products
consisting of natural milk constituents, whether or not containing added sugar or other sweetening
matter, not elsewhere specified or included.

0404.10 - Whey and modified whey, whether or not concentrated or containing added sugar or other
sweetening matter

0404.90 - Other

This heading covers whey (i.e., the natural constituents of milk which remain after the fat and casein have been
removed) and modified whey (see Subheading Note 1 to this Chapter). These products may be in liquid, paste or solid
(including frozen) form, and may be concentrated (e.g., in powder) or preserved.

The heading also covers fresh or preserved products consisting of milk constituents, which do not have the same
composition as the natural product, provided they are not more specifically covered elsewhere. Thus the heading
includes products which lack one or more natural milk constituents, milk to which natural milk constituents have been
added (to obtain, for example, a protein-rich product).

Apart from natural milk constituents and the additives mentioned in the General Explanatory Note to this Chapter, the
products of this heading may also contain added sugar or other sweetening matter.

The powdered products of this heading, particularly whey, may contain small quantities of added lactic ferments, with
a view to their use in prepared meat products or as additives for animal feed.

The heading does not cover :

(a) Skimmed milk or reconstituted milk having the same qualitative and quantitative composition as natural milk
(heading 04.01 or 04.02).

(b) Whey cheese (heading 04.06).

(c) Products obtained from whey, containing by weight more than 95 % lactose, expressed as anhydrous lactose,
calculated on the dry matter (heading 17.02).
(d) Food preparations based on natural milk constituents but containing other substances not allowed in the
products of this Chapter (in particular, heading 19.01).

(e) Albumins (including concentrates of two or more whey proteins, containing by weight more than 80 % whey
proteins, calculated on the dry matter) (heading 35.02) or globulins (heading 35.04).

04.05 - Butter and other fats and oils derived from milk; dairy spreads.

0405.10 - Butter

0405.20 - Dairy spreads

0405.90 - Other

This heading covers :

(A) Butter.

This group covers natural butter, whey butter and recombined butter (fresh, salted or rancid, including canned butter).
Butter must be derived exclusively from milk and must have a milkfat content of 80 % or more but not more than
95 % by weight, a maximum milk solids-not-fat content of 2 % by weight and a maximum water content of 16 %
by weight. Butter contains no added emulsifiers, but may contain sodium chloride, food colours, neutralising salts
and cultures of harmless lactic-acid-producing bacteria. (See Note 3 (a) to this Chapter).

Butter obtained from goat’s or sheep’s milk is also covered by this group.

(B) Dairy spreads.

This group covers dairy spreads, i.e., spreadable emulsions of the water-in-oil type, containing milkfat as the only fat in
the product, and having a milkfat content of 39 % or more but less than 80 % by weight (see Note 3 (b) to this
Chapter). Dairy spreads may contain optional ingredients such as cultures of harmless lactic-acid-producing
bacteria, vitamins, sodium chloride, sugars, gelatine, starches; food colours; flavours; emulsifiers; thickening
agents and preservatives.

(C) Other fats and oils derived from milk.

This group covers fats and oils derived from milk (e.g., milkfat, butterfat and butteroil). Butteroil is the product obtained
by extracting the water and non-fat content from butter or cream.

This group further includes dehydrated butter and ghee (a kind of butter made most commonly from the milk of buffaloes
or cows), as well as products consisting of a mixture of butter and small quantities of herbs, spices, flavourings,
garlic, etc. (provided they retain the character of the products falling in this heading).

The heading does not cover fat spreads containing fats other than milkfats or containing less than 39 % by weight of
milkfat (generally heading 15.17 or 21.06).

04.06 - Cheese and curd (+).

0406.10 - Fresh (unripened or uncured) cheese, including whey cheese, and curd

0406.20 - Grated or powdered cheese, of all kinds

0406.30 - Processed cheese, not grated or powdered

 0406.40 - Blue-veined cheese and other cheese containing veins produced by Penicillium roqueforti

0406.90 - Other cheese

This heading covers all kinds of cheese, viz. :

(1) Fresh cheese (including cheese made from whey or buttermilk) and curd. Fresh cheese is an unripened or uncured
cheese which is ready for consumption shortly after manufacture (e.g., Ricotta, Broccio, cottage cheese, cream
cheese, Mozzarella).

(2) Grated or powdered cheese.

(3) Processed cheese, also known as process cheese. It is manufactured by comminuting, mixing, melting and
emulsifying, with the aid of heat and emulsifying or acidifying agents (including melting salts), one or more varieties
of cheese and one or more of the following : cream or other dairy products, salt, spices, flavouring, colouring and
water.

(4) Blue-veined cheese and other cheese containing veins produced by Penicillium roqueforti.

(5) Soft cheese (e.g., Camembert, Brie).

(6) Medium-hard cheese and hard cheese (e.g., Cheddar, Gouda, Gruyère, Parmesan).

Whey cheeses are obtained by concentrating whey and adding milk or milk fat. They are classified in this heading only
if they have the three following characteristics :

(a) a milkfat content, by weight of the dry matter, of 5 % or more;

(b) a dry matter content, by weight, of at least 70 % but not exceeding 85 %;

(c) they are moulded or capable of being moulded.

The presence of meat, fish, crustaceans, herbs, spices, vegetables, fruit, nuts, vitamins, skimmed milk powder, etc.,
does not affect classification provided that the goods retain the character of cheese.

Cheeses which have been coated with batter or bread crumbs remain classified in this heading whether or not they
have been pre-cooked, provided that the goods retain the character of cheese.

° °

Subheading Explanatory Note.

Subheading 0406.40

This subheading covers cheese containing visible veins in the body of the cheese that may be blue, green, greenish-
blue or whitish-grey in colour, such as Bleu d’Auvergne, Bleu de Causses, Bleu de Quercy, Blue Cheshire, Blue Dorset,
Blue Wensleydale, Cabrales, Danish Blue (Danablu), Gorgonzola, Mycella, Roquefort, Saingorlon and Stilton, as well
as cheeses with proprietary or trade names, provided they meet the above criterion.

04.07 - Birds' eggs, in shell, fresh, preserved or cooked.

 - Fertilised eggs for incubation :

0407.11 - - Of fowls of the species Gallus domesticus

0407.19 - - Other

- Other fresh eggs :

0407.21 - - Of fowls of the species Gallus domesticus

0407.29 - - Other

0407.90 - Other

This heading covers fertilised eggs for incubation and other fresh (including chilled) eggs of all birds. It also covers
preserved or cooked eggs, in shell.

04.08 - Birds' eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded,
frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter.

- Egg yolks :

0408.11 - - Dried

0408.19 - - Other

- Other :

0408.91 - - Dried

0408.99 - - Other

This heading covers whole eggs, not in the shell, and egg yolks of all birds. The products of this heading may be fresh,
dried, cooked by steaming or by boiling in water, moulded (e.g., cylindrical “long eggs”), frozen or otherwise preserved.
All these fall in the heading whether or not containing added sugar or other sweetening matter and whether for use as
food or for industrial purposes (e.g., in tanning).

The heading does not cover :

(a) Oil of egg yolk (heading 15.06).

(b) Egg preparations containing seasoning, spices or other additives (heading 21.06).

(c) Lecithin (heading 29.23).

(d) Separate egg white (egg albumin) (heading 35.02).

04.09 - Natural honey.

This heading covers honey produced by bees (Apis mellifera) or by other insects, centrifuged, or in the comb or
containing comb chunks, provided that neither sugar nor any other substance has been added. Such honey may be
designated by floral source, origin or colour.
The heading excludes artificial honey and mixtures of natural and artificial honey (heading 17.02).

04.10 - Insects and other edible products of animal origin, not elsewhere specified or included.

This heading covers insects (as defined in Note 6 to this Chapter) and other products of animal origin suitable for human
consumption, not specified or included elsewhere in the Nomenclature. However, non-living insects unfit for human
consumption (including flours and meals thereof) are classified in heading 05.11.

It includes :

(1) Turtles’ eggs. These are eggs laid by river or marine turtles; they may be fresh, dried or otherwise preserved.

Turtle-egg oil is excluded (heading 15.06).

(2) Salanganes’ nests (“birds’ nests”). These consist of a substance secreted by the bird which solidifies rapidly on
exposure to air.

The nests may be presented untreated, or they may have been cleaned to remove feathers, down, dust and other
impurities in order to render them suitable for consumption. They are generally in the form of whitish strips or
threads.

Salanganes’ nests have a high protein content and are used almost exclusively to make soups or other food
preparations.

The heading excludes animal blood, edible or not, liquid or dried (heading 05.11 or 30.02).

Chapter 5

Products of animal origin,

not elsewhere specified or included

Notes.

1.- This Chapter does not cover :

(a) Edible products (other than guts, bladders and stomachs of animals , whole and pieces thereof, and animal
blood, liquid or dried);

(b) Hides or skins (including furskins) other than goods of heading 05.05 and parings and similar waste of raw
hides or skins of heading 05.11 (Chapter 41 or 43);

(c) Animal textile materials, other than horsehair and horsehair waste (Section XI); or

(d) Prepared knots or tufts for broom or brush making (heading 96.03).

2.- For the purposes of heading 05.01, the sorting of hair by length (provided the root ends and tip ends respectively
are not arranged together) shall be deemed not to constitute working.
3.- Throughout the Nomenclature, elephant, hippopotamus, walrus, narwhal and wild boar tusks, rhinoceros horns and
the teeth of all animals are regarded as “ivory”.

4.- Throughout the Nomenclature, the expression “horsehair” means hair of the manes or tails of equine or bovine
animals. Heading 05.11 covers, inter alia, horsehair and horsehair waste, whether or not put up as a layer with or
without supporting material.

GENERAL

This Chapter covers a variety of materials of animal origin, unworked or having undergone a simple process of
preparation, which are not normally used as food (except certain blood, guts, bladders and stomachs of animals) and
which are not dealt with in other Chapters of the Nomenclature.

The following are excluded from this Chapter :

(a) Animal fats (Chapter 2 or 15).

(b) Uncooked edible skins of animals (Chapter 2) or of fish (Chapter 3). (When cooked, such skins are classified
in Chapter 16.)

(c) Edible fish fins, heads, tails, maws (swim bladders) and other edible fish offal (Chapter3).

(d) Organo-therapeutic glands or other organs, dried, whether or not powdered (Chapter 30).

(e) Fertilisers of animal origin (Chapter 31).

(f) Raw hides and skins (except birdskins and parts of birdskins, with their feathers or down, unworked, cleaned,
disinfected or treated for preservation, but not otherwise worked) (Chapter 41).

(g) Furskins (Chapter 43).

(h) Silk and wool and other textile raw materials of animal origin (except horsehair and horsehair waste) (Section XI).

(ij) Natural or cultured pearls (Chapter 71).

05.01 - Human hair, unworked, whether or not washed or scoured; waste of human hair.

This heading covers human hair, unworked, whether or not washed or scoured, including hair laid parallel but not
arranged so that the root ends and tip ends are respectively together, and waste human hair.

Human hair (other than waste) which has been processed beyond simple washing or scouring, e.g., thinned, dyed,
bleached, curled or prepared for the manufacture of postiches, wigs, etc., and also human hair which has been
arranged so that the root ends and tip ends are respectively together, is excluded (heading 67.03, see corresponding
Explanatory Note). This exclusion does not apply to waste human hair, which is always classified in this heading, even
if it results from, for example, bleached or dyed hair.

The heading also excludes :

(a) Straining cloth made from human hair (heading 59.11).

(b) Hair-nets made of human hair (heading 65.05).

(c) Other articles made of human hair (heading 67.04).

05.02 - Pigs', hogs' or boars' bristles and hair; badger hair and other brush making hair; waste of such bristles
or hair.

0502.10 - Pigs’, hogs’ or boars’ bristles and hair and waste thereof

0502.90 - Other

These goods may be in bulk, in loose bundles, or in tied bunches in which the bristles or hairs are laid parallel and the
root ends more or less levelled. They may be raw or they may have been cleaned, bleached, dyed or sterilised.

Other brush making hair includes that of the skunk, squirrel and marten.

The heading excludes, however, bristles or hairs when in the form of prepared knots or tufts (i.e. 05.04 - Guts,
bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen,
salted, in brine, dried or smoked.

This heading covers guts, bladders and stomachs of animals (other than those of fish, which fall in heading 05.11),
whether whole or in pieces, and whether or not edible, fresh, chilled, frozen, salted, in brine, dried or smoked. If
otherwise prepared or preserved such products are excluded (generally Chapter 16).

This heading includes :

(1) Rennet bags (calf, kid, etc.), whether or not cut or dried; these are used for the extraction of rennet.

(2) Tripe and paunches. (When cooked, they are classified in Chapter 16.)

(3) Unworked goldbeater’s skin, which is the outer envelope of the caecum of the ox or sheep.

The heading also covers guts and goldbeater’s skin (of the ox, in particular) which have been split or cut lengthwise
into strips, whether or not the inner coats have been removed by scraping.

Guts are mainly used as sausage casings. They are also used for the manufacture of sterile surgical catgut (heading
30.06), tennis racket strings (heading 42.06) or musical instrument strings (heading 92.09).

The heading also excludes “artificial guts” made by extrusion of a paste of hide or skin fibres, subsequently hardened
with a solution of formaldehyde and phenols (heading 39.17) and “artificial” guts made by glueing together split natural
guts (heading 42.06).

05.05 - Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or
not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for
preservation; powder and waste of feathers or parts of feathers (+).

0505.10 - Feathers of a kind used for stuffing; down

0505.90 - Other

This heading covers :

(1) Skins and other parts of birds (e.g., heads, wings) with their feathers or down, and

(2) Feathers and parts of feathers (whether or not with trimmed edges), and down,
providedthey are either unworked, or merely cleaned, disinfected or treated for preservation, but not otherwise worked
or mounted.

The heading also covers powder, meal and waste of feathers or parts of feathers.

The goods of this heading are of a kind intended for use as bed feathers, for ornamental purposes (usually after further
preparation) or for other purposes. For classification purposes, no distinction is made between the different kinds of
feathers.

The parts of feathers of this heading include feathers split along their length, barbs cut from the scape or attached to a
thin shaving of the scape (whether or not with trimmed edges), quills and scapes.

Feathers and down packed for retail sale in cloth bags and clearly of a kind not constituting cushions or pillows are
classified in this heading. Feathers simply strung together for convenience of transport also remain classified in this
heading.

The heading excludes skins and other parts of birds, feathers and parts of feathers which have undergone working
other than that permitted in this heading (e.g., bleaching, dyeing, curling or waving), or which have been mounted, and
articles of feathers, etc.; these are generally classified in heading 67.01 (see the Explanatory Note thereto). Worked
quills, and articles made from quills, however, are classified according to their character (e.g. : angling floats - heading
95.07, toothpicks heading 96.01).

° °

Subheading Explanatory Note.

Subheading 0505.10

“Feathers of a kind used for stuffing” means feathers of poultry (in particular goose or duck), of pigeon, of partridge or
the like, other than large wing or tail feathers and large feathers rejected on grading. “Down” is the finest and softest
part of the plumage of goose or duck in particular and differs from feathers in not having rigid scapes. Such feathers
and down are mainly used for stuffing articles of bedding or other articles such as cushions and insulating clothing (for
example, anoraks).

05.06 - Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or
degelatinised; powder and waste of these products.

0506.10 - Ossein and bones treated with acid

0506.90 - Other

The products of this heading are used mainly as carving materials, for the manufacture of glue and gelatin or as
fertilisers.

The heading covers :

(1) Bones and horn-cores (inner bones of horns), unworked or defatted (bones from which the fat has been removed
by various processes).

(2) Bones, simply prepared (but not cut to shape), i.e., not having undergone processes extending beyond simple
sawing for the removal of superfluous parts, cutting (crosswise or lengthwise), sometimes followed by rough
planing or bleaching. The heading therefore excludes rectangular (including square) plates and sheets and other
 shapes, whether or not polished or otherwise worked, and products obtained by moulding powdered bone; all
these goods fall in heading 96.01 or in other more specific headings.

(3) Bones treated with acid, i.e., bones, the calcareous part of which has been dissolved by means of hydrochloric
acid, and which, without having lost their original form, retain only their cellular tissue and cartilaginous parts
(ossein) which can be easily transformed into gelatin.

(4) Degelatinised bones from which the gelatin has been removed by steaming and which are usually in the form of
powder (steam bone flour).

(5) Powder and waste of bones (including crushed bones), e.g., that produced by working the bone.

05.07 - Ivory, tortoise-shell, whalebone and whalebone hair, horns, antlers, hooves, nails, claws and beaks,
unworked or simply prepared but not cut to shape; powder and waste of these products.

0507.10 - Ivory; ivory powder and waste

0507.90 - Other

This heading covers the products described below, unworked or simply prepared but not cut to shape, i.e., not having
undergone processes extending beyond rasping, scraping, cleaning, removal of superfluous parts, trimming, splitting,
cutting other than to shape, rough planing, straightening or flattening :

(A) Ivory.

Throughout the Nomenclature, the term “ivory” is regarded as covering the bony substance which constitutes :

(1) The tusks of the elephant, hippopotamus, walrus, narwhal or wild boar.

(2) The horns of the rhinoceros.

(3) The teeth of any land or marine animal.

(B) Tortoise-shell.

The tortoise-shell of commerce is normally turtle shell (generally obtained from the species known as Kemp’s
Turtles, Loggerheads and Hawksbill Turtles), and references to tortoise-shell include turtle shell.

Tortoise-shell is a horny material in the form of plates (scales), of varying size and thickness, protecting the horny
frame-work which encloses the body of the animal.

In this heading “tortoise-shell” means :

(1) Shells, whole or in part.

(2) Scales from these shells, almost always detached at the fishing ground, and consisting of plates of uneven
thickness, with a curved surface. These scales are described as dorsal or ventral according to the part of
the body from which they are obtained; the part which covers the stomach and breast is known as
the plastron.

(C) Whalebone and whalebone hair.

 In its natural state, whalebone (of whales or other marine mammals) takes the form of curved, horny blades with
a greyish skin adhering to the surface and with a kind of fringe of the same material as the
whalebone (whalebone hair) on the inner edge.

(D) Horns, antlers, hooves, nails, claws and beaks.

The horns of this group may be presented with or without their cores and their frontal bones. Antlers are
branched horns of deer, elk, etc.

The heading also covers powder and waste (including parings) of these products.

The heading excludes products which have been cut to rectangular (including square) shapes or into rods, tubes or
other semi-finished forms and products obtained by moulding (heading 96.01 or other more specific headings).

05.08 - Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs,
crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape,
powder and waste thereof.

Coral is the calcareous skeleton of a marine polyp and is generally used for articles of jewellery.

The most important shell for industrial purposes is that used as mother of pearl.

The heading covers :

(1) Coral, unworked, or from which only the outer crust has been removed.

(2) Coral, simply prepared but not otherwise worked, i.e., coral not having undergone processes extending beyond
simple cutting.

(3) Shells, unworked or simply prepared but not cut to shape, i.e., shells not having undergone processes extending
beyond cleaning or simple cutting.

The heading includes cuttle-fish bone, crushed or powdered shells used as animal foodstuffs, and waste of shells.

The heading excludes rods, rectangular (including square) plates and other shapes, whether or not polished or
otherwise worked; these fall in heading 96.01 or in other more specific headings.

05.10 - Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal
products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise
provisionally preserved.

Ambergris is a substance secreted by the sperm-whale and is found in the form of rounded masses made up of
concentric layers and weighing up to a hundred kilograms. It has a waxy consistency and gives a sweet odour when
rubbed. It varies from ash grey to black in colour and its density is less than that of water. Ambergris should not be
confused with yellow amber (succinite) which is a mineral resin and falls in heading 25.30.

Castoreum is a resinous substance, brown, reddish or yellowish, with a bitter flavour and a pungent smell. It is secreted
by beavers and is usually presented in the pouches (generally joined at their ends) in which it is formed. These pouches
are often pleated and range in length from 5 to 10 cm.

Civet is produced by the civet cat and is a golden brown or brown resinous substance of pasty and oily consistency,
with a very strong odour which closely resembles natural musk.
Musk, secreted by a kind of deer, is normally enclosed in pouches (flat and hairless on one side and convex and
covered with whitish hair on the other) in which it is formed. The secretion is dark brown and has a strong smell. The
musk in question should not be confused with artificial musk (musk xylene, musk ambrette, etc.) included in Chapter
29.

Cantharides are beetles used primarily for their vesicant or counter-irritant properties. They are usually presented in
dried or powdered form.

The heading also includes :

(1) Animal glands and other animal organs used in the preparation of organo-therapeutic products and unfit, by
reason of their nature or of the manner in which they are put up, for human consumption (pancreas, testes,
ovaries, gall bags, thyroid glands, pituitary glands, etc.), fresh, chilled or frozen, or otherwise provisionally
preserved for the purposes of transport or storage (e.g., in glycerol, acetone or alcohol). When dried or in the form
of extract, these products are excluded (heading 30.01). (See however Note 1 (a) to this Chapter as regards
edible products.)

(2) Bile, whether or not dried. (Bile extract is excluded - heading 30.01).

The heading also excludes snake or bee venom put up in dried flakes in sealed ampoules (heading 30.01).

05.11 - Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human
consumption.

0511.10 - Bovine semen

- Other :

0511.91 - - Products of fish or crustaceans, molluscs or other aquatic invertebrates; dead animals of Chapter
3

0511.99 - - Other

This heading includes :

(1) Animal semen.

(2) Animal embryos, which are shipped frozen with the intended purpose of transplanting them into a recipient
mother.

(3) Animal blood, liquid or dried, edible or not.

The heading excludes animal blood prepared for therapeutic, prophylactic or diagnostic uses (heading 30.02).

(4) Cochineal and similar insects, unfit for human consumption. The cochineal is an insect which lives on certain
cactus plants. There are three kinds of cochineal on the market - black, grey or silver, and reddish. The cochineal
furnishes a red dye (cochineal extract) (heading 32.03) which is used in the preparation of carmine lake (heading
32.05).

Amongst the insects similar to the cochineal the most important is the animal kermes, which lives on a variety of
dwarf oak tree. Kermes is used for the preparation of vivid and lasting red dyes which are classified in heading
32.03.

Animal kermes should not be confused with “kermes mineral” (heading 38.24).
 Cochineal and kermes are presented dried and may be whole or powdered.

(5) Inedible fish eggs, roes and milt.

These comprise :

(i) Fertile eggs for hatching, recognisable by the presence of black spots which are the embryonic eyes.

(ii) Salted roes (e.g., of cod or mackerel) used as fishing bait. These can be distinguished from caviar substitutes
(heading 16.04) by their strong disagreeable odour and because they are usually packed in bulk.

The heading excludes edible roes and milt (Chapter 3).

(6) Waste of fish or crustaceans, molluscs or other aquatic invertebrates.

This category covers, inter alia :

(i) Scales of whitebait or of similar fish, fresh or preserved (but not in solution); these are used for the preparation
of pearl essence for the coating of imitation pearls.

(ii) Maws (swim bladders), raw, dried or salted, used in the manufacture of isinglass and fish glues.

(iii) Fish guts and waste of skins used for glue manufacture, etc.

(iv) Fish waste.

The heading also excludes :

(a) Edible fish livers, fish fins, heads, tails, maws (swim bladders) and other edible fish offal (Chapter 3).

(b) Shells of molluscs, crustaceans or echinoderms of heading 05.08.

(c) Inedible fish livers used in the preparation of pharmaceutical products (heading 05.10).

(7) Silkworm eggs. These have the appearance of small seeds, pale yellow turning gradually to ash grey or earthy
yellow. They are usually presented in boxes (or cellular combs) or in cloth sachets.

(8) Ant eggs.

(9) Sinews and tendons used, like the waste cited in Items (10) and (11) below, mainly as raw materials for the
manufacture of glue.

(10) Parings and similar waste, of raw hides or skins.

(11) Waste of raw furskins, clearly not capable of use by furriers.

(12) Dead animals of Chapter 1 or 3 and their meat or meat offals unfit for human consumption other than products
of heading 02.09 or of one of the preceding headings of this Chapter.

(13) Horsehair and horsehair waste, whether or not put up as a layer with or without supporting material. This
category covers hair of the manes or tails of equine or bovine animals. It includes not only unworked horsehair
 but also horsehair which has been washed, scoured, bleached, dyed, curled or otherwise prepared. The goods
may be in bulk, in bunches or may be put up in skeins, etc.

This heading also covers a layer of horsehair on a support of textile fabric, paper, etc., or put up between sheets
of textile fabric, paper, etc., by stapling or simple sewing.

The heading excludes horsehair which has undergone a spinning process and horsehair knotted end to end
(Chapter 51).

(14) Natural sponges of animal origin. They comprise both raw sponges (including those merely washed) and
sponges which have been prepared (e.g., by removal of calcareous matter or by bleaching). This category also
covers waste sponge.

Loofah, also known as vegetable sponge, is classified in heading 14.04.

The heading further excludes :

(a) Shellac, seed lac, stick lac and other lacs (heading 13.01).

(b) Animal fats of Chapter 15.

(c) Collections and collectors’ pieces of zoological interest, consisting of stuffed or otherwise preserved animals,
butterflies and other insects, eggs, etc. (heading 97.05).

Section II
VEGETABLE PRODUCTS

Note.

1.- In this Section the term “pellets” means products which have been agglomerated either directly by compression or
by the addition of a binder in a proportion not exceeding 3 % by weight.

Chapter 6

Live trees and other plants; bulbs, roots and the like;
cut flowers and ornamental foliage

Notes.

1.- Subject to the second part of heading 06.01, this Chapter covers only live trees and goods (including seedling
vegetables) of a kind commonly supplied by nursery gardeners or florists for planting or for ornamental use;
nevertheless it does not include potatoes, onions, shallots, garlic or other products of Chapter 7.

2.- Any reference in heading 06.03 or 06.04 to goods of any kind shall be construed as including a reference to
bouquets, floral baskets, wreaths and similar articles made wholly or partly of goods of that kind, account not being
taken of accessories of other materials. However, these headings do not include collages or similar decorative
plaques of heading 97.01.

GENERAL
This Chapter covers all living plants, of a kind supplied by nursery gardeners (including horticulturists) or florists, which
are in a condition suitable for planting or ornamental purposes and also chicory plants and roots, other than roots
of heading 12.12, even if they are not commonly supplied by nursery gardeners or florists. These range from trees,
shrubs and bushes to seedling vegetables including, inter alia, plants for medicinal purposes. The Chapter does not
include seeds and fruit, or certain tubers and bulbs (potatoes, onions, shallots and garlic) for which it is not possible to
make a distinction between the kinds used as food and those for planting.

The Chapter also covers :

(1) Cut flowers and flower buds, foliage, branches and other parts of plants, fresh, dried, dyed, bleached, impregnated
or otherwise prepared for ornamental purposes.

(2) Bouquets, wreaths, floral baskets and similar florists’ wares.

06.01 - Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or in flower; chicory
plants and roots other than roots of heading 12.12.

0601.10 - Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant

0601.20 - Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in growth or in flower; chicory plants
and roots

This heading includes bulbs, etc., whether or not presented in pots, boxes, etc., of, inter alia, plants of the following
kinds :

Amaryllis, anemone (bulbous species), begonia, canna, chionodoxa, convallaria (lily of the valley), crocus, cyclamen,
dahlia, eremurus, freesia, fritillaria, galanthus (snow-drop), gladiolus, gloxinia, hyacinthus, iris, lilium, montbretia,
narcissus, ornithogalum, oxalis, polianthes (tuberose), ranunculus, richardia, tigridia and tulipa.

The heading also includes bulbs, etc., of plants not used for ornamental purposes (e.g., rhubarb crowns) and asparagus
crowns.

The heading excludes, however, certain bulbs, tubers, tuberous roots, corms, crowns and rhizomes (e.g., onions,
shallots, garlic, potatoes, Jerusalem artichokes) of Chapter 7, and ginger rhizomes (heading 09.10).

Chicory plants and roots are also covered by this heading. However, unroasted chicory roots, of the variety Cichorium
intybus sativum, are excluded (heading 12.12).

06.02 - Other live plants (including their roots), cuttings and slips; mushroom spawn (+).

0602.10 - Unrooted cuttings and slips

0602.20 - Trees, shrubs and bushes, grafted or not, of kinds which bear edible fruit or nuts

0602.30 - Rhododendrons and azaleas, grafted or not

0602.40 - Roses, grafted or not

0602.90 - Other

This heading includes :

(1) Trees, shrubs and bushes of all kinds (forest, fruit, ornamental, etc.), including stocks for grafting.
(2) Plants and seedlings of all kinds for planting, except those of heading 06.01.

(3) Live roots of plants.

(4) Unrooted cuttings; slips (grafts or scions); runners and shoots.

(5) Mushroom spawn consisting of mushroom plant threads (mycelium) whether or not mixed with soil or vegetable
matter.

The trees, shrubs, bushes and other plants covered by this heading may be presented with their roots bare or balled,
or planted in pots, tubs, boxes or the like.

The heading excludes tuberous roots (e.g., dahlias, heading 06.01) and chicory roots of heading 06.01 or 12.12.

° °

Subheading Explanatory Notes.

Subheading 0602.20

For the purposes of subheading 0602.20, the term “trees, shrubs and bushes” includes canes and vines having woody
stems (e.g., grape, boysenberry, dewberry, kiwifruit) and rooted cuttings thereof.

This subheading does not cover wild roses (subheading 0602.40).

Subheadings 0602.20, 0602.30, 0602.40 and 0602.90

Live roots are to be classified along with plants in their appropriate subheadings

06.03 - Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried,
dyed, bleached, impregnated or otherwise prepared.

- Fresh

0603.11 - - Roses

0603.12 - - Carnations

0603.13 - - Orchids

0603.14 - - Chrysanthemums

0603.15 - - Lilies (Lilium spp.)

0603.19 - - Other

0603.90 - Other

The heading covers not only cut flowers and buds as such, but also bouquets, wreaths, floral baskets and similar
articles (e.g., posies and buttonholes) incorporating flowers or flower buds. Provided that such bouquets, etc., have the
essential character of florists’ wares, they remain in the heading even if they contain accessories of other materials
(ribbons, paper trimmings, etc.).

Cut branches of trees, shrubs or bushes, if bearing flowers or flower buds (e.g., magnolia and certain types of roses),
are treated as cut flowers or flower buds of this heading.

The heading excludes flowers, petals and buds of a kind used primarily in perfumery, in pharmacy, or for insecticidal,
fungicidal or similar purposes, provided that, in the condition in which they are presented, they are not suitable for
bouquets or for ornamental use (heading 12.11). The heading also excludes collages and similar decorative plaques
of heading 97.01.

06.04 - Foliage, branches and other parts of plants, without flowers or flower buds, and grasses, mosses and
lichens, being goods of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed,
bleached, impregnated or otherwise prepared.

0604.20 - Fresh

0604.90 - Other

This heading covers not only foliage, branches, etc., as such, but also bouquets, wreaths, floral baskets and similar
articles incorporating foliage or parts of trees, shrubs, bushes or other plants, or incorporating grasses, mosses or
lichens. Provided that such bouquets, etc., have the essential character of florists’ wares, they remain in the heading
even if they contain accessories of other materials (ribbons, wire frames, etc.).

Goods of this heading may bear decorative fruits, but if they incorporate flowers or flower buds they
are excluded (heading 06.03).

The heading covers natural Christmas trees, provided that they are clearly unfit for replanting (e.g., root sawn off, root
killed by immersion in boiling water).

The heading also excludes plants and parts of plants (including grasses, mosses and lichens) of a kind used primarily
in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes (heading 12.11) or for plaiting (heading
14.01), provided that, in the condition in which they are presented, they are not suitable for bouquets or for ornamental
purposes. The heading also excludes collages and similar decorative plaques of heading 97.01.

Chapter 7

Edible vegetables and certain roots and tubers

Notes.

1.- This Chapter does not cover forage products of heading 12.14.

2.- In headings 07.09, 07.10, 07.11 and 07.12 the word “vegetables” includes edible mushrooms, truffles, olives,
capers, marrows, pumpkins, aubergines, sweet corn (Zea mays var. saccharata), fruits of the genus Capsicum or
of the genus Pimenta, fennel, parsley, chervil, tarragon, cress and sweet marjoram (Majorana
hortensis orOriganum majorana).

3.- Heading 07.12 covers all dried vegetables of the kinds falling in headings 07.01 to 07.11, other than :

(a) dried leguminous vegetables, shelled (heading 07.13);

(b) sweet corn in the forms specified in headings 11.02 to 11.04;

 (c) flour, meal, powder, flakes, granules and pellets of potatoes (heading 11.05);

(d) flour, meal and powder of the dried leguminous vegetables of heading 07.13 (heading 11.06).

4.- However, dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta are excluded from this
Chapter (heading 09.04).

5.- Heading 07.11 applies to vegetables which have been treated solely to ensure their provisional preservation during
transport or storage prior to use (for example, by sulphur dioxide gas, in brine, in sulphur water or in other
preservative solutions), provided they remain unsuitable for immediate consumption in that state.

GENERAL

This Chapter covers vegetables, including the products listed in Note 2 to the Chapter, whether fresh, chilled, frozen
(uncooked or cooked by steaming or boiling in water), provisionally preserved or dried (including dehydrated,
evaporated or freeze-dried). It should be noted that some of these products when dried and powdered are sometimes
used as flavouring materials but nevertheless remain classified in heading 07.12.

The term “chilled” means that the temperature of a product has been reduced, generally to around 0 °C, without the
product being frozen. However, some products, such as potatoes, may be considered to be chilled when their
temperature has been reduced to and maintained at + 10 °C.

The expression “frozen” means that the product has been cooled to below the product’s freezing point until it is frozen
throughout.

Unless the context otherwise requires, vegetables of this Chapter may be whole, sliced, chopped, shredded, pulped,
grated, peeled or shelled.

The Chapter also includes certain tubers and roots with a high starch or inulin content, fresh, chilled, frozen or dried,
whether or not sliced or in the form of pellets.

Vegetables not presented in a state covered by any heading of this Chapter are classified in Chapter 11 or Section
IV. For example, flour, meal and powder of dried leguminous vegetables and flour, meal, powder, flakes, granules and
pellets of potatoes are classified in Chapter 11, and vegetables prepared or preserved by any process not provided for
in this Chapter fall in Chapter20.

However, it should be noted that homogenisation, by itself, does not qualify a product of this Chapter for classification
as a preparation of Chapter 20.

It should also be noted that vegetables of this Chapter remain classified here even if put up in airtight containers (e.g.,
onion flour in cans). In most cases, however, products put up in these packings have been prepared or preserved
otherwise than as provided for in the headings of this Chapter, and are therefore excluded (Chapter 20).

Similarly, products of this Chapter remain classified here (e.g., fresh or chilled vegetables) when subjected to packaging
by means of a Modified Atmospheric Packaging (MAP) process. In a MAP process the atmosphere surrounding the
product is altered or controlled (e.g., by removing or reducing the oxygen content and replacing it with or increasing the
nitrogen or carbon dioxide content).

Fresh or dried vegetables fall in this Chapter whether intended for use as food, for sowing or for planting (e.g., potatoes,
onions, shallots, garlic, leguminous vegetables). However, the Chapter does not cover seedling vegetables in a
condition for replanting (heading 06.02).

In addition to the exclusions mentioned above and in the Chapter Notes, this Chapter does not include :

(a) Chicory plants or chicory roots (heading 06.01 or 12.12).

(b) Certain vegetable products used as raw materials in the food industries e.g., cereals (Chapter 10) and sugar
beet and sugar cane (heading 12.12).

(c) Flour, meal and powder of roots or tubers of heading 07.14 (heading 11.06).

(d) Certain plants and parts of plants, although sometimes used for culinary purposes, e.g., basil, borage, hyssop,
all species of mint, rosemary, rue, sage and dried roots of burdock (Arctium lappa) (heading 12.11).

(e) Edible seaweeds and other algae (heading 12.12).

(f) Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar
forage products (heading 12.14).

(g) Beet or carrot tops (heading 23.08).

07.01 - Potatoes, fresh or chilled (+).

0701.10 - Seed

0701.90 - Other

This heading covers fresh or chilled potatoes of all kinds (other than sweet potatoes of heading 07.14). The heading
includes, inter alia, seed potatoes intended for sowing and new potatoes.

° °

Subheading Explanatory Note.

Subheading 0701.10

For the purposes of subheading 0701.10, the expression “seed” covers only potatoes which are regarded by the
competent national authorities as intended for sowing.

07.02 - Tomatoes, fresh or chilled.

This heading covers fresh or chilled tomatoes of all kinds

07.03 - Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled.

0703.10 - Onions and shallots

0703.20 - Garlic

0703.90 - Leeks and other alliaceous vegetables

This heading covers the following fresh or chilled alliaceous vegetables :

(1) Onions (including onion sets and Spring onions) and shallots.

(2) Garlic.
(3) Leeks, chives and other alliaceous vegetables.

07.04 - Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled.

0704.10 - Cauliflowers and broccoli

0704.20 - Brussels sprouts

0704.90 - Other

The fresh or chilled products of this heading include the following :

(1) Cauliflowers and broccoli (e.g., Brassica oleracea var. botrytis and Brassica oleracea var. italica).

(2) Brussels sprouts.

(3) Other headed brassicas, (e.g., white cabbage, Savoy cabbage, red cabbage, Chinese cabbage), collards, kale and
other leafy brassicas, as well as sprouting brassicas, and kohlrabi.

Other brassicas in the form of roots are, however, excluded (e.g., turnips of heading 07.06, swedes (rutabagas)
of heading 12.14).

07.05 - Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.

- Lettuce :

0705.11 - - Cabbage lettuce (head lettuce)

0705.19 - - Other

- Chicory :

0705.21 - - Witloof chicory (Cichorium intybus var. foliosum)

0705.29 - - Other

This heading covers fresh or chilled lettuce (Lactuca sativa) of which the principal type is cabbage or head lettuce. In
addition the heading covers fresh or chilled chicory (Cichorium spp.), including endive, which includes the following
principal varieties :

(1) Witloof (blanched) chicory (Cichorium intybus var. foliosum).

(2) Escarole chicory (Cichorium endivia var. latifolia).

(3) Curly chicory also known as endive (Cichorium endivia var. crispa).

The heading excludes chicory plants and chicory roots (heading 06.01 or 12.12).

07.06 - Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled.

0706.10 - Carrots and turnips

 0706.90 - Other

The fresh or chilled roots of this heading include carrots, turnips, salad beetroot (salad beets), salsify, celeriac
(turnip-rooted or German celery), radishes, scorzonera, horseradish, Chinese artichokes (Stachys affinis), burdock
(Arctium lappa) and parsnips (Pastinaca sativa). These products remain in this heading whether or not their tops have
been removed.

The heading excludes :

(a) Celery of heading 07.09.

(b) Provisionally preserved roots of burdock (heading 07.11).

(c) Forage products of heading 12.14

07.07 - Cucumbers and gherkins, fresh or chilled.

This heading covers only fresh or chilled cucumbers and gherkins.

07.08 - Leguminous vegetables, shelled or unshelled, fresh or chilled.

0708.10 - Peas (Pisum sativum)

0708.20 - Beans (Vigna spp., Phaseolus spp.)

0708.90 - Other leguminous vegetables

The leguminous vegetables of this heading include :

(1) Peas (Pisum sativum), including green peas and fodder peas.

(2) Beans (Phaseolus spp., Vigna spp.), which include Lima or butter beans, mung beans, beans in edible pods
(variously known as kidney beans, French beans, runner beans, string beans, wax beans or snap beans) and
cowpeas (including black eye).

(3) Broad beans (Vicia faba var. major), horse beans (Vicia faba var. equina or var. minor) and hyacinth beans
(Dolichos lablab L.).

(4) Chickpeas (garbanzos).

(5) Lentils.

(6) Guar seeds.

The heading excludes :

(a) Soya beans (heading 12.01).

(b) Locust beans (heading 12.12).

07.09 - Other vegetables, fresh or chilled.

 0709.20 - Asparagus

0709.30 - Aubergines (egg-plants)

0709.40 - Celery other than celeriac

- Mushrooms and truffles :

0709.51 - - Mushrooms of the genus Agaricus

0709.52 - - Mushrooms of the genus Boletus

0709.53 - - Mushrooms of the genus Cantharellus

0709.54 - - Shiitake (Lentinus edodes)

0709.55 - - Matsutake (Tricholoma matsutake, Tricholoma magnivelare, Tricholoma anatolicum, Tricholoma

dulciolens, Tricholoma caligatum)

0709.56 - - Truffles (Tuber spp.)

0709.59 - - Other

0709.60 - Fruits of the genus Capsicum or of the genus Pimenta

0709.70 - Spinach, New Zealand spinach and orache spinach (garden spinach)

- Other

0709.91 - - Globe artichokes

0709.92 - - Olives

0709.93 - - Pumpkins, squash and gourds (Cucurbita spp.)

0709.99 - - Other

The vegetables of this heading include :

(1) Asparagus.

(2) Aubergines (egg-plants).

(3) Celery (other than celeriac of heading 07.06).

(4) Mushrooms (including mushrooms of the genus Agaricus (such as the common white mushroom, A. bisporus),
mushrooms of the genus Boletus, mushrooms of the genus Cantharellus, Shiitake (Lentinus edodes) and
Matsutake (Tricholoma matsutake, Tricholoma magnivelare, Tricholoma anatolicum, Tricholoma dulciolens,
Tricholoma caligatum)) and truffles (Tuber spp.).

(5) Fruits of the genus Capsicum or of the genus Pimenta, commonly referred to as “peppers”. Fruits of the
genus Capsicum range from the sweet or bell peppers (Capsicum annuum var. annuum), which are the mildest
 and largest of the genus Capsicum and which, either in their green or their ripened state, are most commonly
eaten as a vegetable in salads, to the more pungent varieties of Capsicum frutescens and Capsicum annuum,
which include chillies, Cayenne pepper, paprikas, etc., used most often to flavour foods. Fruits of the
genus Pimenta include Jamaica pepper (also known as clove pepper, English pepper and allspice). The
heading does not cover these products when dried, crushed or ground (heading 09.04).

(6) Spinach, including New Zealand and orache (garden) spinach.

(7) Globe artichokes.

(8) Sweet corn (Zea mays var. saccharata), whether or not on the cob.

(9) Pumpkins, marrows, squash and gourds (Cucurbita spp.).

(10) Olives.

(11) Rhubarb, edible cardoons, fennel, capers and sorrel.

(12) Chard (white beet) and okra (gumbo).

(13) Parsley, chervil, tarragon, cress (e.g., watercress), savory (Satureia hortensis), coriander, dill, sweet marjoram
(Majorana hortensis or Origanum majorana). Wild marjoram (Origanum vulgare) is excluded (heading 12.11).

(14) Bamboo shoots and soya bean sprouts.

The heading also excludes the edible tuber of the species Eleocharis dulcis or Eleocharis tuberosa, commonly known
as the Chinese water chestnut (heading 07.14).

07.10 - Vegetables (uncooked or cooked by steaming or boiling in water), frozen.

0710.10 - Potatoes

- Leguminous vegetables, shelled or unshelled :

0710.21 - - Peas (Pisum sativum)

0710.22 - - Beans (Vigna spp., Phaseolus spp.)

0710.29 - - Other

0710.30 - Spinach, New Zealand spinach and orache spinach (garden spinach)

0710.40 - Sweet corn

0710.80 - Other vegetables

0710.90 - Mixtures of vegetables

This heading covers frozen vegetables which, when fresh or chilled, are classified in headings 07.01 to 07.09.

The expression “frozen” is defined in the General Explanatory Note to this Chapter.
The frozen vegetables of this heading are generally obtained at the industrial level by quick-freezing processes. Such
processes are used in order that the temperature range of maximum crystallisation is passed quickly. This avoids the
rupture of the cellular structure and the vegetables therefore substantially retain their fresh appearance on thawing.

Vegetables to which salt or sugar has been added before freezing remain classified in this heading, as do vegetables
which have been cooked by steaming or boiling in water before freezing. However, the heading excludes vegetables
cooked by other processes (Chapter 20) or prepared with other ingredients, such as prepared meals (Section IV).

The principal kinds of vegetables preserved by freezing are potatoes, peas, beans, spinach, sweet corn, asparagus,
carrots and beetroot.

This heading also includes mixtures of frozen vegetables.

07.11 - Vegetables provisionally preserved, but unsuitable in that state for immediate consumption.

0711.20 - Olives

0711.40 - Cucumbers and gherkins

- Mushrooms and truffles :

0711.51 - - Mushrooms of the genus Agaricus

0711.59 - - Other

0711.90 - Other vegetables; mixtures of vegetables

This heading applies to vegetables which have been treated solely to ensure their provisional preservation during
transport or storage prior to use (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative
solutions), provided they remain unsuitable for immediate consumption in that state.

Vegetables covered by this heading are generally packed in casks or barrels, and are mainly used as raw materials for
manufacturing purposes; the principal varieties are onions, olives, capers, cucumbers, gherkins, mushrooms, truffles
and tomatoes.

However the heading excludes goods which, in addition to having been provisionally preserved in brine, have also
been specially treated (e.g., by soda solution, by lactic fermentation); these fall in Chapter 20 (for example, olives,
sauerkraut, gherkins and green beans).

07.12 - Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared.

0712.20 - Onions

- Mushrooms, wood ears (Auricularia spp.), jelly fungi (Tremella spp.) and truffles :

0712.31 - - Mushrooms of the genus Agaricus

0712.32 - - Wood ears (Auricularia spp.)

0712.33 - - Jelly fungi (Tremella spp.)

0712.34 - - Shiitake (Lentinus edodes)

 0712.39 - - Other

0712.90 - Other vegetables; mixtures of vegetables

This heading covers vegetables of headings 07.01 to 07.11 which have been dried (including dehydrated, evaporated
or freeze-dried) i.e., with their natural water content removed by various processes. The principal kinds of vegetables
treated in this way are potatoes, onions, mushrooms, wood ears (Auricularia spp.), jelly fungi (Tremella spp.), truffles,
carrots, cabbage and spinach. They are usually prepared in strips or slices, either of one variety or mixed (julienne).

The heading also covers dried vegetables, broken or powdered, such as asparagus, cauliflower, parsley, chervil, onion,
garlic, celery, generally used either as flavouring materials or in the preparation of soups.

The heading excludes, inter alia :

(a) Dried leguminous vegetables, shelled (heading 07.13).

(b) Dried, crushed or ground fruits of the genus Capsicum or of the genus Pimenta (heading 09.04), potato flour,
meal, powder, flakes, granules and pellets (heading 11.05), flour, meal and powder of the dried leguminous
vegetables of heading 07.13 (heading 11.06).

(c) Mixed condiments and mixed seasonings (heading 21.03).

(d) Soup preparations based on dried vegetables (heading 21.04).

07.13 - Dried leguminous vegetables, shelled, whether or not skinned or split (+).

0713.10 - Peas (Pisum sativum)

0713.20 - Chickpeas (garbanzos)

- Beans (Vigna spp., Phaseolus spp.) :

0713.31 - - Beans of the species Vigna mungo (L.) Hepper or Vigna radiata (L.) Wilczek

0713.32 - - Small red (Adzuki) beans (Phaseolus or Vigna angularis)

0713.33 - - Kidney beans, including white pea beans (Phaseolus vulgaris)

0713.34 - - Bambara beans (Vigna subterranea or Voandzeia subterranea)

0713.35 - - Cow peas (Vigna unguiculata)

0713.39 - - Other

0713.40 - Lentils

0713.50 - Broad beans (Vicia faba var. major) and horse beans (Vicia faba var. equina, Vicia faba var. minor)

0713.60 - Pigeon peas (Cajanus cajan)

0713.90 - Other
This heading covers leguminous vegetables of heading 07.08 which have been dried and shelled, of a kind used for
human or animal consumption (e.g., peas, chickpeas, Adzuki and other beans, lentils, broad beans, horse beans, guar
seeds), even if intended for sowing (whether or not rendered inedible by chemical treatment) or for other purposes.
They may have undergone moderate heat treatment designed mainly to ensure better preservation by inactivating the
enzymes (the peroxidases in particular) and eliminating part of the moisture; however, such treatment should not affect
the internal character of the cotyledon.

The dried leguminous vegetables of this heading may be skinned or split.

This heading excludes :

(a) Flour, meal and powder of dried shelled leguminous vegetables (heading 11.06).

(b) Soya beans (heading 12.01).

(c) Seeds of vetches (other than broad beans and horse beans), tares and lupines (heading 12.09).

(d) Locust beans (heading 12.12).

° °

Subheading Explanatory Note.

Subheading 0713.31

This subheading covers only beans of the species Vigna mungo (L.) Hepper, also known as urd or black gram, and
beans of the species Vigna radiata (L.) Wilczek, also known as mung or green gram. Both species are widely used for
bean sprout production.

07.14 - Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high
starch or inulin content, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets;
sago pith.

0714.10 - Manioc (cassava)

0714.20 - Sweet potatoes

0714.30 - Yams (Dioscorea spp.)

0714.40 - Taro (Colocasia spp.)

0714.50 - Yautia (Xanthosoma spp.)

0714.90 - Other

This heading covers tubers and roots with high starch or inulin content and which are therefore used for manufacturing
food or industrial products; it also covers sago pith. In some cases, the tubers and roots are also used directly for
human or animal consumption.

The heading covers these products, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets made
either from pieces (e.g., chips) of the roots or tubers of this heading or from their flours, meals or powders of heading
11.06. The pellets are produced either directly by compression or by the addition of a binder (molasses, concentrated
sulphite lyes, etc.); the proportion of added binder may not exceed 3 % by weight. Manioc pellets may be disintegrated,
but remain classified here provided that they are identifiable as such. The disintegrated manioc pellets can be identified
by observing their physical characteristics, e.g., non-homogeneous particles with broken pieces of manioc pellets,
brownish colour with black spots, pieces of fibre visible to the naked eye and a small quantity of sand or silica left in.

In addition to the tubers and roots specifically mentioned in the heading text (manioc (Manihot esculenta),sweet
potatoes (Ipomoea batatas), etc.), the heading includes the edible tuber of the species Eleocharis dulcis or Eleocharis
tuberosa, commonly known as the Chinese water chestnut.

Products of this heading which are otherwise prepared fall in other Chapters, e.g., flour, meal and powder
(heading 11.06), starches (heading 11.08) and tapioca (heading 19.03).

The heading also excludes live dahlia tubers (heading 06.01), and potatoes, fresh or dried (heading 07.01 or 07.12,
respectively).

______________________

Chapter 8

Edible fruit and nuts; peel of citrus fruit or melons

Notes.

1.- This Chapter does not cover inedible nuts or fruits.

2.- Chilled fruits and nuts are to be classified in the same headings as the corresponding fresh fruits and nuts.

3.- Dried fruit or dried nuts of this Chapter may be partially rehydrated, or treated for the following purposes :

(a) For additional preservation or stabilisation (for example, by moderate heat treatment, sulphuring, the addition
of sorbic acid or potassium sorbate),

(b) To improve or maintain their appearance (for example, by the addition of vegetable oil or small quantities of
glucose syrup),

provided that they retain the character of dried fruit or dried nuts.

4.- Heading 08.12 applies to fruit and nuts which have been treated solely to ensure their provisional preservation
during transport or storage prior to use (for example, by sulphur dioxide gas, in brine, in sulphur water or in other
preservative solutions), provided they remain unsuitable for immediate consumption in that state.

GENERAL

This Chapter covers fruit, nuts and peel of citrus fruit or melons (including watermelons), generally intended for human
consumption (whether as presented or after processing). They may be fresh (including chilled), frozen (whether or not
previously cooked by steaming or boiling in water or containing added sweetening matter) or dried (including
dehydrated, evaporated or freeze-dried); provided they are unsuitable for immediate consumption in that state, they
may be provisionally preserved (e.g., by sulphur dioxide gas, in brine, in sulphur water or in other preservative
solutions).

The term “chilled” means that the temperature of a product has been reduced, generally to around 0 °C, without the
product being frozen. However, some products, such as melons and certain citrus fruit, may be considered to be chilled
when their temperature has been reduced to and maintained at + 10 °C. The expression “frozen” means that the product
has been cooled to below the product’s freezing point until it is frozen throughout.

Fruit and nuts of this Chapter may be whole, sliced, chopped, shredded, stoned, pulped, grated, peeled or shelled.

It should be noted that homogenisation, by itself, does not qualify a product of this Chapter for classification as a
preparation of Chapter 20.

The addition of small quantities of sugar does not affect the classification of fruit in this Chapter. The Chapter also
includes dried fruit (e.g., dates and prunes), the exterior of which may be covered with a deposit of dried natural sugar
thus giving the fruit an appearance somewhat similar to that of the crystallised fruit of heading 20.06.

However, this Chapter does not cover fruit preserved by osmotic dehydration. The expression “osmotic dehydration”
refers to a process whereby pieces of fruit are subjected to prolonged soaking in a concentrated sugar syrup so that
much of the water and the natural sugar of the fruit is replaced by sugar from the syrup. The fruit may subsequently be
air-dried to further reduce the moisture content. Such fruit is classified in Chapter 20 (heading 20.08).

This Chapter also excludes a number of vegetable products more specifically covered in other Chapters even though
botanically some of them are fruits, e.g. :

(a) Olives, tomatoes, cucumbers, gherkins, marrows, pumpkins, aubergines (egg-plant), fruits of the
genus Capsicum or of the genus Pimenta (Chapter 7).

(b) Coffee, vanilla, juniper berries and other products of Chapter 9.

(c) Ground-nuts and other oleaginous fruit, fruit used primarily in pharmacy or in perfumery, locust beans, kernels of
apricots or of similar fruit (Chapter 12).

(d) Cocoa beans (heading 18.01).

The Chapter further excludes :

(i) Fruit flour, meal and powder (heading 11.06).

(ii) Edible fruit and nuts and peel of melons or citrus fruit, prepared or preserved otherwise than as described above
(Chapter 20).

(iii) Roasted fruit and nuts (e.g., chestnuts, almonds and figs), whether or not ground, generally used as coffee
substitutes (heading 21.01).

It should be noted that fruit and nuts of this Chapter remain classified here even if put up in airtight packings (e.g., dried
prunes, dried nuts in cans). In most cases, however, products put up in these packings have been prepared or
preserved otherwise than as provided for in the headings of this Chapter, and are therefore excluded (Chapter 20).

Products of this Chapter remain classified here (e.g., fresh strawberries) when subjected to packaging by means of a
Modified Atmospheric Packaging (MAP) process. In a MAP process the atmosphere surrounding the product is altered
or controlled (e.g., by removing or reducing the oxygen content and replacing it with or increasing the nitrogen or carbon
dioxide content).

08.01 - Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled (+).

- Coconuts :

0801.11 - - Desiccated
 0801.12 - - In the inner shell (endocarp)

0801.19 - - Other

- Brazil nuts :

0801.21 - - In shell

0801.22 - - Shelled

- Cashew nuts :

0801.31 - - In shell

08.02 - Other nuts, fresh or dried, whether or not shelled or peeled.

- Almonds :

0802.11 - - In shell

0802.12 - - Shelled

- Hazelnuts or filberts (Corylus spp.) :

0802.21 - - In shell

0802.22 - - Shelled

- Walnuts :

0802.31 - - In shell

0802.32 - - Shelled

- Chestnuts (Castanea spp.) :

0802.41 - - In shell

0802.42 - - Shelled

- Pistachios :

0802.51 - - In shell

0802.52 - - Shelled

- Macadamia nuts :

0802.61 - - In shell

0802.62 - - Shelled
 0802.70 - Kola nuts (Cola spp.)

0802.80 - Areca nuts

- Other :

0802.91 - - Pine nuts, in shell

0802.92 - - Pine nuts, shelled

0802.99 - - Other

The principal nuts of this heading are almonds (sweet or bitter), hazelnuts or filberts, walnuts, chestnuts (Castanea
spp.), pistachios, macadamia nuts, pecans and pine nuts.

This heading also covers areca (betel) nuts used chiefly as a masticatory, cola (kola) nuts used both as a masticatory
and as a base in the manufacture of beverages, and an edible, nutlike, spiny-angled fruit of the species Trapa natans,
sometimes referred to as a water chestnut.

The heading does not include :

(a) The edible tuber of the species Eleocharis dulcis or Eleocharis tuberosa, commonly known as the Chinese water
chestnut (heading 07.14).

(b) Empty walnut or almond hulls (heading 14.04).

(c) Ground-nuts (heading 12.02), roasted ground-nuts or peanut butter (heading 20.08).

(d) Horse chestnuts (Aesculus hippocastanum) (heading 23.08).

08.04 - Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried.

0804.10 - Dates

0804.20 - Figs

0804.30 - Pineapples

0804.40 - Avocados

0804.50 - Guavas, mangoes and mangosteens

For the purposes of this heading the term “figs” applies only to fruits of the species Ficus carica, whether or not to be
used for distillation; the heading therefore does not cover cactus figs (prickly pears) which fall in heading 08.10.

08.05 - Citrus fruit, fresh or dried (+).

0805.10 - Oranges

- Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids :

0805.21 - - Mandarins (including tangerines and satsumas)

 0805.22 - - Clementines

0805.29 - - Other

0805.40 - Grapefruit and pomelos

0805.50 - Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia)

0805.90 - Other

The expression “citrus fruit” applies inter alia to :

(1) Oranges, sweet or bitter (Seville oranges).

(2) Mandarins (including tangerines and satsumas). Mandarins can be grouped in the following main classes or
groups :

- Satsuma (Citrus unshiu Marcovitch), which consists of many varieties.

- King (Citrus nobilis Loureiro), which contains a few varieties.

- Mediterranean (Citrus deliciosa Tenore), also known as Willowleaf.

- Common (Citrus reticulata Blanco), which is represented by numerous varieties.

- Small-fruited mandarins, which consist of many species.

(3) Clementines, wilkings and similar citrus hybrids.

(4) Grapefruit and pomelos.

(5) Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia).

(6) Citrons, kumquats and bergamots, etc.

The heading also includes small green oranges and small green lemons of a kind used for preserving.

The heading excludes :

(a) Citrus fruit peel (heading 08.14).

(b) “Orange peas” or “orangettes” which are immature inedible oranges having fallen soon after the tree has
blossomed, gathered dry with a view, in particular, to extraction of their essential oil (petit-grain) (heading 12.11).

° °

Subheading Explanatory Notes.

Subheading 0805.21
This subheading covers mandarins (including tangerines and satsumas).

Mandarins (Citrus reticulata Blanco) under the “Common” group may be distinguished from ordinary oranges by their
smaller, flattened shape, by easier peeling, by a more distinct division of their segments and by their sweeter and more
perfumed taste. Mandarins have an open core (much more so than any of the oranges) and seeds with greenish
cotyledons (minor exceptions).

Tangerines are round in shape and slightly smaller than an orange. Their peel is bright orange or red in colour.
Tangerines peel easily, and their taste is less acid than that of other citrus fruit.

Satsumas (Citrus unshiu Marcovitch) are an early variety of mandarin. The fruit is large, yellow-orange in colour, juicy,
non-acid and without pips.

Mandarin hybrids (including tangerine and satsuma hybrids) are classified in subheading 0805.29.

Subheading 0805.22

This subheading covers clementines.

Clementines (Citrus reticulate ‘Clementina’) may be distinguished from mandarins by the colour of their peel, which is
orange to reddish-orange. The peel is smooth and glossy, but slightly pebbled. Furthermore, they are never flattened
in shape as are mandarins, but are well rounded and smaller in size. Like mandarins, clementines can be peeled and
divided into sections with ease. The taste is sweet, sub acid and aromatic, and is rather more orange-like.

Subheading 0805.29

This subheading covers Wilkings and similar citrus hybrids.

Wilkings are hybrids with parents belonging to two different mandarin groups (Willowleaf and King). They are small to
medium-sized and slightly flattened in shape. Their peel is orange in colour at maturity, and is glossy and slightly
pebbled. It is medium-thin, somewhat brittle, somewhat adherent but readily peelable. Their flesh is deep orange in
colour, and they have more pips. Wilkings are very juicy and have a rich, aromatic and distinctive flavour.

The other main hybrids are tangelos (hybrid of the mandarin with the grapefruit or the pomelo), tangors (hybrid of the
tangerine with the sweet orange), calamondins, Iyos and rangpurs.

08.06 - Grapes, fresh or dried.

0806.10 - Fresh

0806.20 - Dried

The heading covers fresh grapes whether for dessert purposes or for wine-production (including those rough-packed
in barrels), and whether grown outdoors or under glass (hot-house).

The heading also covers dried grapes, the principal kinds being those known as “currants”, “sultanas”, “Izmir”,
“Thompson” or the so-called “seedless” raisins (all of which are substantially without pips) and the large raisins with
seeds, such as “Muscatel”, “Malaga”, “Denia”, “Damascus”, “Lexir” or “Gordo” raisins.

08.07 - Melons (including watermelons) and papaws (papayas), fresh.

- Melons (including watermelons) :

0807.11 - - Watermelons
 0807.19 - - Other

0807.20 - Papaws (papayas)

This heading covers fresh melons of the species Citrullus vulgaris or Cucumis melo, including, inter alia, watermelons,
citron (preserving) melons, muskmelons, cantaloupes, casaba and honeydew melons. The heading also covers the
melon-like fruit of the species Carica papaya, known as papaws or papaya. However, the heading excludes fruit of the
species Asimina triloba known in English as pawpaws (heading 08.10).

08.08 - Apples, pears and quinces, fresh.

0808.10 - Apples

0808.30 - Pears

0808.40 - Quinces

Apples and pears are classified in this heading whether they are suitable for dessert, for making beverages (e.g., cider
or perry) or for industrial purposes (e.g., preparation of apple paste, jam or jelly, extraction of pectin).

Quinces are mainly used for making jam or jelly.

08.09 - Apricots, cherries, peaches (including nectarines), plums and sloes, fresh.

0809.10 - Apricots

- Cherries :

0809.21 - - Sour cherries (Prunus cerasus)

0809.29 - - Other

0809.30 - Peaches, including nectarines

0809.40 - Plums and sloes

This heading covers apricots, all varieties of cherries (whiteheart cherries, morello cherries, etc.), peaches (including
nectarines), plums of all kinds (greengages, mirabelles, damsons, etc.), and sloes.

08.10 - Other fruit, fresh.

0810.10 - Strawberries

0810.20 - Raspberries, blackberries, mulberries and loganberries

0810.30 - Black, white or red currants and gooseberries

0810.40 - Cranberries, bilberries and other fruits of the genus Vaccinium

0810.50 - Kiwifruit

0810.60 - Durians
 0810.70 - Persimmons

0810.90 - Other

This heading covers all edible fruits not falling in any preceding heading of this Chapter nor included in other Chapters
of the Nomenclature (see the exclusions in the General Explanatory Note to this Chapter).

It therefore includes :

(1) Strawberries.

(2) Raspberries, blackberries, mulberries and loganberries.

(3) Black, white or red currants and gooseberries.

(4) Cranberries, bilberries, blueberries, myrtle berries and other fruits of the genus Vaccinium.

(5) Kiwifruit (Actinidia chinensis Planch. or Actinidia deliciosa).

(6) Durians (Durio zibethinus).

(7) Persimmons (kakis).

(8) Boysenberries, rowan berries, elderberries, sapodilla (naseberries), pomegranates, cactus figs (prickly pears),
rose hips, jujubes, medlars, longans, litchi, soursops, sweetsops and fruit of the species Asimina triloba also
known as pawpaws.

The heading excludes juniper berries (heading 09.09).

08.11 - Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing
added sugar or other sweetening matter.

0811.10 - Strawberries

0811.20 - Raspberries, blackberries, mulberries, loganberries, black, white or red currants and gooseberries

0811.90 - Other

This heading applies to frozen fruit and nuts which, when fresh or chilled, are classified in the preceding headings of
this Chapter. (As regards the meanings of the expressions “chilled” and “frozen”, see the General Explanatory Note to
this Chapter.)

Fruit and nuts which have been cooked by steaming or boiling in water before freezing remain classified in this heading.
Frozen fruit and nuts cooked by other methods before freezing are excluded (Chapter 20).

Frozen fruit and nuts to which sugar or other sweetening matter has been added are also covered by this heading, the
sugar having the effect of inhibiting oxidation and thus preventing the change of colour which would otherwise occur,
generally on thawing out. The products of this heading may also contain added salt.

08.12 - Fruit and nuts provisionally preserved, but unsuitable in that state for immediate consumption.

0812.10 - Cherries
 0812.90 - Other

This heading applies to fruit and nuts (whether or not blanched or scalded) which have been treated solely to ensure
their provisional preservation during transport or storage prior to use (for example, by sulphur dioxide gas, in brine, in
sulphur water or in other preservative solutions), provided they remain unsuitable for immediate consumption in that
state.

Such products are used mainly in the food industry (manufacture of jam, preparation of candied fruits, etc.). The
products most commonly presented in this state are cherries, strawberries, oranges, citrons, apricots and greengages.
They are usually packed in casks, trays or open-lath type containers.

08.13 - Fruit, dried, other than that of headings 08.01 to 08.06; mixtures of nuts or dried fruits of this Chapter.

0813.10 - Apricots

0813.20 - Prunes

0813.30 - Apples

0813.40 - Other fruit

0813.50 - Mixtures of nuts or dried fruits of this Chapter

(A) Dried fruit.

This heading includes dried fruits which when fresh are classified in headings 08.07 to 08.10. They are prepared
either by direct drying in the sun or by industrial processes (e.g., tunnel-drying).

The fruits most commonly processed in this way are apricots, prunes, apples, peaches and pears. Dried apples
and pears are used for the manufacture of cider or perry as well as for culinary purposes. With the exception
of prunes, the fruits are usually halved or sliced, and stoned, cored or seeded. They may also be presented
(particularly in the case of apricots and prunes) in the form of slices or blocks of pulp, dried or evaporated.

The heading covers tamarind pods. It also includes tamarind pulp, without sugar or other substances added and
not otherwise processed, with or without seeds, strings or pieces of the endocarp.

(B) Mixtures of nuts or dried fruits.

The heading also covers all mixtures of nuts or dried fruits of this Chapter (including mixtures of nuts or dried
fruits falling in the same heading). It therefore includes mixtures of fresh or dried nuts, mixtures of dried fruits
(excluding nuts) and mixtures of fresh or dried nuts and dried fruits. These mixtures are often presented in
boxes, cellulose packets, etc.

Certain dried fruits or mixtures of dried fruits of this heading may be put up (e.g., in sachets) for making herbal infusions
or herbal “teas”. These products remain classified here.

However, the heading excludes such products consisting of a mixture of one or more of the dried fruits of this heading
with plants or parts of plants of other Chapters or with other substances such as one or more plant extracts
(generally heading 21.06).

08.14 - Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried or provisionally preserved in
brine, in sulphur water or in other preservative solutions.
The citrus fruit peels most commonly used for edible purposes are orange (including bitter or Seville orange), lemon
and citron. These peels are mainly used for making candied peel or for extracting the essential oils.

The heading excludes powdered peel (heading 11.06) and candied fruit peel (heading 20.06)

Chapter 9

Coffee, tea, maté and spices

Notes.

1.- Mixtures of the products of headings 09.04 to 09.10 are to be classified as follows :

(a) Mixtures of two or more of the products of the same heading are to be classified in that
heading;

(b) Mixtures of two or more of the products of different headings are to be classified in
heading 09.10.

The addition of other substances to the products of headings 09.04 to 09.10 (or to the mixtures
referred to in paragraph (a) or (b) above) shall not affect their classification provided the
resulting mixtures retain the essential character of the goods of those headings. Otherwise such
mixtures are not classified in this Chapter; those constituting mixed condiments or mixed
seasonings are classified in heading 21.03.

2.- This Chapter does not cover Cubeb pepper (Piper cubeba) or other products of heading
12.11.

GENERAL

This Chapter covers :

(1) Coffee, tea and maté.

(2) Spices, i.e., a group of vegetable products (including seeds, etc.), rich in essential oils and
aromatic principles, and which, because of their characteristic taste, are mainly used as
condiments.

These products may be whole or in crushed or powdered form.

As regards the classification of mixtures of products of headings 09.04 to 09.10, see Note 1 to
this Chapter. Under the provisions of this Note, the addition of other substances to the products
of headings 09.04 to 09.10 (or to the mixtures referred to in paragraph (a) or (b) of the Note)
shall not affect their classification provided the resulting mixtures retain the essential character
of the goods falling in those headings.

This applies, in particular, to spices and mixed spices containing added :

(a) Diluents (“spreader” bases) added to facilitate measuring out of the spices and their
distribution in the food preparation (cereal flour, ground rusk, dextrose, etc.).

(b) Food colourings (e.g., xanthophyll).

(c) Products added to intensify or enhance the flavour of the spices (synergetics), such as sodium
glutamate.

(d) Substances such as salt or chemical antioxidants added, usually in small quantity, to preserve
the products and prolong their flavouring powers.

Spices (including mixed spices) containing added substances of other Chapters, but themselves
having flavouring or seasoning properties, remain in this Chapter provided the added quantity
does not affect the essential character of the mixture as a spice.

This Chapter also includes mixtures consisting of plants, parts of plants, seeds or fruit (whole,
cut, crushed, ground or powdered) of species falling in different Chapters (e.g., Chapters 7, 9, 11,
12), of a kind used either directly for flavouring beverages or for preparing extracts for the
manufacture of beverages,

(i) if the essential character is given by one or more species of any single one of the
headings 09.04 to 09.10 (headings 09.04 to 09.10 as the case may be);

(ii) if the essential character is given by a mixture of species of two or more of the
headings 09.04 to 09.10 (heading 09.10).

This Chapter however excludes such mixtures if the essential character is not given by the species
mentioned in (i) or by the mixtures referred to in (ii) above (heading 21.06).

This Chapter further excludes :

(a) Vegetables (e.g., parsley, chervil, tarragon, cress, sweet marjoram, coriander and dill) of
Chapter 7.

(b) Mustard seed (heading 12.07); mustard flour, whether unprepared or prepared (heading
21.03).

(c) Hop cones (heading 12.10).

(d) Certain fruits, seeds and parts of plants which, although they can be used as spices, are more
often employed in perfumery or in medicine (heading 12.11) (e.g., cassia pods, rosemary, wild
marjoram, basil, borage, hyssop, all species of mint, rue and sage).

(e) Mixed condiments and mixed seasonings (heading 21.03).

09.01 - Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee
substitutes containing coffee in any proportion.

- Coffee, not roasted :

0901.11 - - Not decaffeinated

0901.12 - - Decaffeinated

- Coffee, roasted :

0901.21 - - Not decaffeinated

0901.22 - - Decaffeinated

0901.90 - Other

This heading includes :

(1) Raw coffee in all forms, i.e. : in berries, as gathered from the shrub; in beans or seeds
complete with their yellowish skins; in beans or seeds stripped of their skins.

(2) Coffee from which the caffeine has been extracted by soaking the raw beans in various
solvents.

(3) Roasted coffee (with or without caffeine content) whether or not ground.

(4) Husks and skins of coffee.

(5) Coffee substitutes containing coffee in any proportion.

The heading excludes :

(a) Coffee wax (heading 15.21).

(b) Extracts, essences and concentrates of coffee (sometimes known as instant coffee) and
preparations with a basis of those extracts, essences or concentrates; roasted coffee substitutes
not containing coffee (heading 21.01).

(c) Caffeine, the alkaloid in coffee (heading 29.39).

09.01 - Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee
substitutes containing coffee in any proportion.

- Coffee, not roasted :

0901.11 - - Not decaffeinated

0901.12 - - Decaffeinated

- Coffee, roasted :

0901.21 - - Not decaffeinated

0901.22 - - Decaffeinated

0901.90 - Other

This heading includes :

(1) Raw coffee in all forms, i.e. : in berries, as gathered from the shrub; in beans or seeds
complete with their yellowish skins; in beans or seeds stripped of their skins.

(2) Coffee from which the caffeine has been extracted by soaking the raw beans in various
solvents.

(3) Roasted coffee (with or without caffeine content) whether or not ground.

(4) Husks and skins of coffee.

(5) Coffee substitutes containing coffee in any proportion.

The heading excludes :

(a) Coffee wax (heading 15.21).

(b) Extracts, essences and concentrates of coffee (sometimes known as instant coffee) and
preparations with a basis of those extracts, essences or concentrates; roasted coffee substitutes
not containing coffee (heading 21.01).

(c) Caffeine, the alkaloid in coffee (heading 29.39).

09.02 - Tea, whether or not flavoured.

0902.10 - Green tea (not fermented) in immediate packings of a content not exceeding 3 kg

0902.20 - Other green tea (not fermented)

0902.30 - Black tea (fermented) and partly fermented tea, in immediate packings of a content not
exceeding 3 kg

0902.40 - Other black tea (fermented) and other partly fermented tea

The heading covers the different varieties of tea derived from the plants of the botanical genus
Thea (Camellia).

The preparation of green tea consists essentially of heating the fresh leaves, rolling them and
drying them. In the case of black tea, the leaves are rolled and fermented before being fired or
dried.

The heading also includes partly fermented tea (e.g., Oolong tea).

The heading includes tea flowers, buds and residues, as well as powdered tea (leaves, flowers or
buds) agglomerated in balls or tablets, as well as tea presented compressed into various shapes
and sizes.

Tea which has been flavoured by a steaming process (during fermentation, for example) or by
the addition of essential oils (e.g., lemon or bergamot oil), artificial flavourings (which may be in
crystalline or powder form) or parts of various other aromatic plants or fruits (such as jasmine
flowers, dried orange peel or cloves) is also classified in this heading.

The heading also includes decaffeinated tea, but it excludes caffeine as such (heading 29.39).

The heading further excludes products not derived from the plants of the botanical genus Thea but
sometimes called “teas”, e.g. :

(a) Maté (Paraguay tea) (heading 09.03).

(b) Products for making herbal infusions or herbal “teas”. These are classified, for example, in
heading 08.13, 09.09, 12.11 or 21.06.

(c) Ginseng “tea” (a mixture of ginseng extract with lactose or glucose) (heading 21.06).

09.03 - Maté.

Maté consists of the dried leaves of certain shrubs of the holly family which grow in South
America. It is sometimes known as “Paraguay tea” or “Jesuits’ tea”. Maté is used for the
preparation by infusion of a drink containing only a little caffeine.

09.04 - Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum
or of the genus Pimenta.

- Pepper :
0904.11 - - Neither crushed nor ground

0904.12 - - Crushed or ground

- Fruits of the genus Capsicum or of the genus Pimenta :

0904.21 - - Dried, neither crushed nor ground

0904.22 - - Crushed or ground

(1) Pepper of the genus Piper.

This term includes the seeds or fruits of all pepper plants of the genus Piper, except Cubeb
pepper (Piper cubeba) (heading 12.11). The main commercial variety is pepper of the species
Piper nigrum, which takes the form of black or white pepper. Black pepper-corns are obtained
from the unripe fruits by sun-drying or smoking, sometimes after treatment with boiling water.
White pepper is prepared from the nearly ripe fruit from which the pulp and outer coating of the
seed have been removed by soaking or slight fermentation. White pepper is also often prepared
from black pepper-corns by grinding off the outer parts. White pepper, which is in fact yellowish
grey, is not so pungent as black.

Long pepper (Piper longum) is another variety of pepper.

The heading also covers pepper dust and sweepings.

Certain products incorrectly known as peppers are in fact pimentos, e.g., Indian, Turkish,
Spanish, Cayenne and Jamaica peppers.

(2) Dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta.

Fruits of the genus Capsicum generally belong to the species Capsicum frutescens or
Capsicum annuum and include two main groups, the chillies and the paprikas. There are many
varieties (Cayenne pepper, Sierra Leone and Zanzibar pepper, Spanish and Hungarian paprika,
etc.).

Fruits of the genus Pimenta include Jamaica pepper (also known as clove pepper, English
pepper and allspice).

These fruits share the common characteristic of a bitter, strong, burning and long-lasting
flavour; however there are other varieties of the genus Capsicum which do not have a pungent
odour (e.g., Capsicum annuum var. grossum).

The heading does not include uncrushed or unground fresh fruits of the genus Capsicum
or of the genus Pimenta (heading 07.09).

09.05 - Vanilla.
0905.10 - Neither crushed nor ground

0905.20 - Crushed or ground

This is the fruit (or bean) of a climbing plant of the orchid family. It is blackish in colour and
very aromatic. There are two kinds of vanilla, long and short, as well as a very low-grade variety
known as vanillon (obtained from the species Vanilla pompona), soft, almost viscous and always
open.

The heading does not include :

(a) Vanilla oleoresin (sometimes erroneously known as “vanilla resinoid” or “vanilla extract”)
(heading 13.02).

(b) Vanilla sugar (heading 17.01 or 17.02).

(c) Vanillin (the odoriferous principle of vanilla) (heading 29.12).

09.06 - Cinnamon and cinnamon-tree flowers (+).

- Neither crushed nor ground :

0906.11 - - Cinnamon (Cinnamomum zeylanicum Blume)

0906.19 - - Other

0906.20 - Crushed or ground

Cinnamon is the inner bark of young branches of certain trees of the Laurus family. Sri Lankan
(Ceylon) type, Seychelles type and Madagascan type cinnamon (Cinnamomum zeylanicum
Blume), also called fine cinnamon, is generally presented in bundles of pale-coloured strips of
bark rolled together. Chinese type (Cinnamomum cassia (Nees) ex Blume), Indonesian type
(Cinnamomum burmanii (C.G.Nees)) and Vietnamese type (Cinnamomum loureirii Nees)
cinnamon, also known as cassia or common cinnamon, is formed of thicker layers of bark,
streaked with brown; it is generally presented in rolls of a single layer. Other varieties of
cinnamon include Cinnamomum obtusifolium, Cinnamomum tamala and Cinnamomum sintek.

This heading also covers cinnamon waste, known as “chips”, used chiefly for the preparation of
cinnamon essence.

Cinnamon-tree flowers are the dried and sieved flowers of the cinnamon tree. They are
club-shaped and of a length not normally exceeding 1 cm. After grinding, they are mixed with
cinnamon.

The heading also includes cinnamon fruit.

 °

° °

Subheading Explanatory Note.

Subheading 0906.11

The scope of this subheading is limited to cinnamon which is the inner bark of young branches of the
tree or shrub Cinnamomum zeylanicum Blume, commonly known as Sri Lankan (Ceylon) type, Seychelles
type and Madagascan type cinnamon.

General commercial grades are quills, quillings, featherings and chips.

09.07 - Cloves (whole fruit, cloves and stems).

0907.10 - Neither crushed nor ground

0907.20 - Crushed or ground

This heading includes :

(1) Whole fruit of the clove tree (these have the characteristic taste and smell of cloves although
less pronounced).

(2) Cloves (the flowers of the clove tree picked before maturity and dried in the sun).

(3) The fine, greyish, strongly scented stems of the clove flowers.

The heading excludes clove bark and leaves (heading 12.11).

09.08 - Nutmeg, mace and cardamoms.

- Nutmeg :

0908.11 - - Neither crushed nor ground

0908.12 - - Crushed or ground

- Mace :

0908.21 - - Neither crushed nor ground

0908.22 - - Crushed or ground

- Cardamoms :
0908.31 - - Neither crushed nor ground

0908.32 - - Crushed or ground

This heading covers :

(a) Nutmegs, round or long, whether or not shelled.

(b) Mace, which is the membraneous envelope of the nutmeg, between the outer shell and the
kernel. This substance, which is cut into strips, has the same properties as nutmeg, but even more
marked. It is bright red when fresh, but turns yellow with age, and becomes brittle and
translucent like horn. Some mace is flaxen-coloured or even white.

(c) Cardamoms :

(1) Grape cardamoms, so-called because this variety grows in the form of closely packed
clusters which are sometimes presented whole, but are more usually presented as single nuts
about the size of a grape-pip. The nuts are whitish, rounded with three projecting sides, light and
membraneous; they are divided internally into three sections containing many very aromatic
seeds with a bitter, pungent flavour.

(2) Small or medium cardamoms, similar to grape cardamoms in structure and properties, but
more triangular and elongated.

(3) Large cardamoms, which are triangular, from 27 to 40 mm long, and have a brownish shell.

(4) Malaguetta pepper or “grains of paradise” (Aframomum melegueta) are almost invariably
presented shelled, in small, elongated, angular seeds which, though rough surfaced, gleam as if
they had been varnished. They are odourless but have a bitter, burning flavour similar to that of
pepper.

09.09 - Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries.

- Seeds of coriander :

0909.21 - - Neither crushed nor ground

0909.22 - - Crushed or ground

- Seeds of cumin :

0909.31 - - Neither crushed nor ground

0909.32 - - Crushed or ground

- Seeds of anise, badian, caraway or fennel; juniper berries :

0909.61 - - Neither crushed nor ground

0909.62 - - Crushed or ground

These fruits or seeds are used for consumption as spices, for industrial purposes (e.g., in
distilleries) and for medicinal purposes. They remain in this heading even when, in the case of
anise seeds in particular, they are put up (e.g., in sachets) for making herbal infusions or herbal
“teas”.

The seeds of anise referred to here are the green anise, an egg-shaped seed, striped lengthwise,
greyish-green, with a very characteristic odour and aromatic flavour. Badian is star anise.

Coriander, cumin and caraway seeds are the aromatic seeds of certain plants of the
umbelliferous family, used chiefly in the preparation of liqueurs.

Fennel seeds, obtained from the culinary herb, may be dark grey giving off a strong and
agreeable odour, or pale green with a very individual sweet scent.

Juniper berries are a very dark brown faintly tinted with purplish-blue, and are covered with a
resinous dust. They contain a reddish aromatic pulp, with a bitter and slightly sweetened taste,
enclosing three small and very hard pips. These berries are used to flavour various alcoholic
beverages (e.g., gin), sauerkraut and sundry food preparations, and for the extraction of the
essential oil.

09.10 - Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry and other spices.

- Ginger :

0910.11 - - Neither crushed nor ground

0910.12 - - Crushed or ground

0910.20 - Saffron

0910.30 - Turmeric (curcuma)

- Other spices :

0910.91 - - Mixtures referred to in Note 1 (b) to this Chapter

0910.99 - - Other

The heading includes :

(a) Ginger (including fresh ginger, provisionally preserved in brine, unsuitable in that state for
immediate consumption); ginger preserved in syrup is excluded (heading 20.08).
(b) Saffron, which consists of the dried stigmas and styles of the flowers of the saffron crocus
(Crocus sativus). It may also be presented as an orange-red powder with a strong, penetrating
and agreeable odour. It contains a colouring element of little stability. It is used as a seasoning
and also in confectionery and medicine.

(c) Turmeric or curcuma (Curcuma longa), sometimes incorrectly called “Indian saffron”
because of its vivid yellow colour; the curcuma rhizome is marketed either whole or, more often,
in powder form.

(d) Thyme (including wild thyme) and bay leaves, whether or not dried.

(e) Curry powder, consisting of a mixture in variable proportions of turmeric (curcuma), of

various other spices (e.g., coriander, black pepper, cumin, ginger, cloves) and of other flavouring
substances (e.g., garlic powder) which, although not falling in this Chapter, are often used as
spices.

(f) Dill seed (Anethum graveolens), and fenugreek seed (Trigonella foenum graecum).

(g) Mixtures of the products of headings 09.04 to 09.10 when the separate ingredients of the
mixture fall in different headings, e.g., mixtures of pepper (heading 09.04) with products of
heading 09.08.

Chapter 10

Cereals

Notes.

1.- (A) The products specified in the headings of this Chapter are to be classified in those
headings only if grains are present, whether or not in the ear or on the stalk.

(B) The Chapter does not cover grains which have been hulled or otherwise worked.
However, rice, husked, milled, polished, glazed, parboiled or broken remains classified in
heading 10.06. Similarly, quinoa from which the pericarp has been wholly or partly removed in
order to separate the saponin, but which has not undergone any other processes, remains
classified in heading 10.08.

2.- Heading 10.05 does not cover sweet corn (Chapter 7).

Subheading Note.

1.- The term “durum wheat” means wheat of the Triticum durum species and the hybrids
derived from the inter-specific crossing of Triticum durum which have the same number (28) of
chromosomes as that species.

GENERAL
This Chapter covers cereal grains only, whether or not presented in sheaves or in the ear. Grain
obtained from cereals cut before maturity and still complete with husks is classified with
ordinary grain. Fresh cereals (other than sweet corn of Chapter 7), whether or not suitable for use
as vegetables, remain classified in this Chapter.

Rice remains classified in heading 10.06 even if it has been husked, milled, glazed, polished,
parboiled, or broken, provided it has not been otherwise worked. Similarly, quinoa from which
the pericarp has been wholly or partly removed in order to separate the saponin, but which has
not undergone any other processes, remains classified in heading 10.08. Other grains are,
however, excluded from the Chapter if they have been hulled or otherwise worked, for example,
as described in heading 11.04 (see the corresponding Explanatory Note).

10.01 - Wheat and meslin (+).

- Durum wheat :

1001.11 - - Seed

1001.19 - - Other

- Other :

1001.91 - - Seed

1001.99 - - Other

Wheat can be divided into two main classes :

(1) Common wheat, soft, semi-hard or hard, usually having a floury fracture;

(2) Durum wheat (see Subheading Note 1 to this Chapter). Durum wheat is generally of a
colour ranging from amber yellow to brown; it usually shows a translucent, hornlike, vitreous
fracture.

Spelt, a type of wheat with a small brown grain which retains its husk even after threshing, is
also classified in this heading.

Meslin is a mixture of wheat and rye, generally in proportions of two to one.

° °

Subheading Explanatory Note.

Subheadings 1001.11 and 1001.91

For the purposes of subheadings 1001.11 and 1001.91, the term “seed” covers only wheat or meslin
regarded by the competent national authorities as being for sowing.

10.02 - Rye (+).

1002.10 - Seed

1002.90 - Other

Rye has a rather elongated grain, greenish-grey or light grey in colour. Its flour is grey.

Rye bearing the fungoid growth known as ergot is excluded (heading 12.11).

° °

Subheading Explanatory Note.

Subheading 1002.10

For the purposes of subheading 1002.10, the term “seed” covers only rye regarded by the competent
national authorities as being for sowing.

10.03 - Barley (+).

1003.10 - Seed

1003.90 - Other

Barley has a fleshier grain than that of wheat. It is mainly used as livestock feed, for the
manufacture of malt and, when polished or pearled, for the preparation of soups or cooked foods.

Bracteiferous varieties of barley differ from most other cereals in that their husks (or hulls)
become fused to the grain kernel in the course of growth and therefore cannot be separated by
simple threshing or winnowing. Barley grain of this kind, which is straw-yellow in colour and
pointed at the ends, falls in the heading only if presented complete with husk (or hull). When this
husk or hull has been removed bracteiferous barley grains are excluded (heading 11.04); this
removal requires a milling process which sometimes also removes part of the pericarp.

The variety of barley which in its natural state has no husk or hull, remains in this heading
provided it has not undergone any process other than threshing or winnowing.

The heading does not include :

(a) Sprouted barley (malt), nor roasted malt (see Explanatory Note to heading 11.07).
(b) Roasted barley (coffee substitutes) (heading 21.01).

(c) Malt sprouts separated from the malted grain during the kilning process and other brewing
wastes (dregs of cereals, hops, etc.) (heading 23.03).

° °

Subheading Explanatory Note.

Subheading 1003.10

For the purposes of subheading 1003.10, the term “seed” covers only barley regarded by the competent
national authorities as being for sowing.

10.04 - Oats (+).

1004.10 - Seed

1004.90 - Other

There are two main kinds of oats : grey (or black) oats and white (or yellow) oats.

This heading covers grains with their husks as well as those which in their natural state have no
husk or hull, provided they have not undergone any process other than threshing or winnowing.

The heading also covers oats from which the glume tips may have been removed during normal
processing or handling (threshing, transportation, reloading, etc.).

° °

Subheading Explanatory Note.

Subheading 1004.10

For the purposes of subheading 1004.10, the term “seed” covers only oats regarded by the competent
national authorities as being for sowing.

10.05 - Maize (corn) (+).

1005.10 - Seed

1005.90 - Other
There are several kinds of maize (corn), with grains of different colours (golden yellow, white,
sometimes reddish-brown or mottled), and of different shapes (round, dog-tooth shaped,
flattened, etc.).

The heading does not include sweet corn (Chapter 7).

° °

Subheading Explanatory Note.

Subheading 1005.10

For the purposes of subheading 1005.10, the term “seed” covers only maize (corn) regarded by the
competent national authorities as being for sowing.

10.06 - Rice.

1006.10 - Rice in the husk (paddy or rough)

1006.20 - Husked (brown) rice

1006.30 - Semi-milled or wholly milled rice, whether or not polished or glazed

1006.40 - Broken rice

This heading covers :

(1) Rice in the husk (paddy or rough rice), that is to say, rice grain still tightly enveloped by
the husk.

(2) Husked (brown) rice (cargo rice) which, although the husk has been removed by
mechanical hullers, is still enclosed in the pericarp. Husked rice almost always still contains a
small quantity of paddy.

(3) Semi-milled rice, that is to say, whole rice grains from which the pericarp has been partly
removed.

(4) Wholly milled rice (bleached rice), whole rice grains from which the pericarp has been
removed by passage through special tapering cylinders.

Wholly milled rice may be polished and subsequently glazed to improve its appearance. The
polishing process (which is designed to embellish the mat surface of the plain milled rice) is
carried out in brush machines or “polishing cones”. “Glazing” consists of coating the grains with
a mixture of glucose and talcum in special glazing drums.
 The heading also includes “Camolino” rice, which consists of milled rice coated with a thin
film of oil.

(5) Broken rice, i.e., rice broken during processing.

The heading also includes the following :

(a) Enriched rice, consisting of a mixture of ordinary milled rice grains and a very small
proportion (in the order of 1 %) of rice grains coated or impregnated with vitamin substances.

(b) Parboiled rice, which, while still in the husk and before being subjected to other processes
(e.g., husking, milling, polishing), has been soaked in hot water or steamed and then dried. At
certain stages of the parboiling process, the rice may have been treated under pressure or exposed
to a complete or partial vacuum.

The grain structure of parboiled rice is only modified to a minor extent by the process it has
undergone. Such rice, after milling, polishing, etc., takes from 20 to 35 minutes to cook fully.

The varieties of rice which have been submitted to treatments considerably modifying the grain
structure are excluded from this heading. Pre-cooked rice consisting of worked rice grains cooked either
fully or partially and then dehydrated falls in heading 19.04. Partially pre-cooked rice takes 5 to
12 minutes to prepare for consumption, whereas fully pre-cooked rice needs only to be soaked in water
and brought to the boil before consumption. “Puffed” rice obtained by a swelling process and ready for
consumption is also classified in heading 19.04.

10.07 - Grain sorghum (+).

1007.10 - Seed

1007.90 - Other

This heading covers only those varieties of sorghum which are known as grain sorghums and
whose grains may be used as cereals for human consumption. The heading includes sorghums
such as caffrorum (kafir), cernuum (white durra), durra (brown durra) and nervosum (kaoliang).

The heading does not include forage sorghums (which are used for making hay or silage) such as
halepensis (halepense), grass sorghums (which are used for grazing) such as sudanensis (sudanense) or
sweet sorghums (which are used primarily for the manufacture of syrup or molasses) such as
saccharatum. When presented as seeds for sowing, these products are classified in heading 12.09.
Otherwise, forage sorghums and grass sorghums fall to be classified in heading 12.14 and sweet
sorghums in heading 12.12. The heading also excludes broomcorn (Sorghum vulgare var. technicum),
which is classified in heading 14.04.

° °
Subheading Explanatory Note.

Subheading 1007.10

For the purposes of subheading 1007.10, the term “seed” covers only grain sorghum regarded by the
competent national authorities as being for sowing.

10.08 - Buckwheat, millet and canary seeds; other cereals (+).

1008.10 - Buckwheat

- Millet :

1008.21 - - Seed

1008.29 - - Other

1008.30 - Canary seeds

1008.40 - Fonio (Digitaria spp.)

1008.50 - Quinoa (Chenopodium quinoa)

1008.60 - Triticale

1008.90 - Other cereals

(A) BUCKWHEAT, MILLET AND CANARY SEED

This group covers :

(1) Buckwheat. This cereal, also known as black wheat, belongs to the Polygonaceae family,
quite different from the Gramineae family which includes most other cereals.

(2) Millet, a round grain, pale-yellow in colour. It includes the following species : Setaria
spp.,Pennisetum spp., Echinochloa spp., Eleusine spp. (including Eleusine coracana (Coracan)),
Panicum spp., Digitaria sanguinalis and Eragrostis tef.

(3) Canary seed, a shining straw coloured seed, elongated and pointed at both ends.

(B) OTHER CEREALS

This group includes certain hybrid grains, e.g., triticale, a cross between wheat and rye.

°
 ° °

Subheading Explanatory Note.

Subheading 1008.21

For the purposes of subheading 1008.21, the term “seed” covers only millet regarded by the
competent national authorities as being for sowing.

______________________

Chapter 11

Products of the milling industry; malt; starches; inulin; wheat gluten

Notes.

1.- This Chapter does not cover :

(a) Roasted malt put up as coffee substitutes (heading 09.01 or 21.01);

(b) Prepared flours, groats, meals or starches of heading 19.01;

(c) Corn flakes or other products of heading 19.04;

(d) Vegetables, prepared or preserved, of heading 20.01, 20.04 or 20.05;

(e) Pharmaceutical products (Chapter 30); or

(f) Starches having the character of perfumery, cosmetic or toilet preparations (Chapter
33).

2.- (A) Products from the milling of the cereals listed in the table below fall in this Chapter if
they have, by weight on the dry product :

(a) a starch content (determined by the modified Ewers polarimetric method)

exceeding that indicated in Column (2); and

(b) an ash content (after deduction of any added minerals) not exceeding that
indicated in Column (3).

Otherwise, they fall in heading 23.02. However, germ of cereals, whole, rolled, flaked or
ground is always classified in heading 11.04.

(B) Products falling in this Chapter under the above provisions shall be classified in
heading 11.01 or 11.02 if the percentage passing through a woven metal wire cloth sieve with the
aperture indicated in Column (4) or (5) is not less, by weight, than that shown against the cereal
concerned.

Otherwise, they fall in heading 11.03 or 11.04.

Rate of passage through a sieve with an

aperture of
Startch Ash 315 micrometres 500 micrometres
Cereal (1)
Content (2) content (3) (microns) (4) (microns) (5)
Wheat and rye 45 % 2,5 % 80 % -
Barley 45 % 3 % 80 % -
Oats 45 % 5 % 80 % -
Maize (corn) and
45 % 2 % - 90 %
grain sorghum
Rice 45 % 1,6 % 80 % -
Buckwheat 45 % 4 % 80 % -

3.- For the purposes of heading 11.03, the terms “groats” and “meal” mean products obtained by
the fragmentation of cereal grains, of which :

(a) in the case of maize (corn) products, at least 95 % by weight passes through a woven
metal wire cloth sieve with an aperture of 2 mm;

(b) in the case of other cereal products, at least 95 % by weight passes through a woven
metal wire cloth sieve with an aperture of 1.25 mm.

GENERAL

This Chapter includes :

(1) Products from the milling of the cereals of Chapter 10 and of sweet corn of Chapter 7, other
than milling residues of heading 23.02. In this context, the products from the milling of wheat,
rye, barley, oats, maize (corn) (including whole cobs ground with or without their husks), grain
sorghum, rice and buckwheat falling in this Chapter are to be distinguished from the residues of
heading 23.02 in accordance with the criteria as to starch and ash content laid down in Chapter
Note 2 (A).

Within the Chapter, as regards the cereals mentioned by name above, the flours of heading
11.01 or 11.02 are to be distinguished from the products of heading 11.03 or 11.04 in accordance
with the criterion as to passage through a sieve laid down in Chapter Note 2 (B). At the same
time, all cereal groats and meal of heading 11.03 must fulfil the relevant criterion as to passage
through a sieve laid down in Chapter Note 3.
(2) Products also obtained from the cereals of Chapter 10 by submitting them to the processes
provided for in the various headings of the Chapter, such as malting or the extraction of starch or
wheat gluten.

(3) Products obtained by submitting raw materials of other Chapters (dried leguminous
vegetables, potatoes, fruit, etc.) to processes similar to those indicated in paragraph (1) or (2)
above.

This Chapter excludes, inter alia :

(a) Roasted malt put up as coffee substitutes (heading 09.01 or 21.01).

(b) Cereal husks (heading 12.13).

(c) Prepared flours, groats, meals or starches of heading 19.01.

(d) Tapioca (heading 19.03).

(e) Puffed rice, corn flakes and the like, obtained by swelling or roasting, and bulgur wheat in
the form of worked grains (heading 19.04).

(f) Vegetables, prepared or preserved, of headings 20.01, 20.04 and 20.05.

(g) Residues derived from the sifting, milling or other working of cereals or of leguminous
plants (heading 23.02).

(h) Pharmaceutical products (Chapter 30).

(ij) Products of Chapter 33 (see Notes 3 and 4 to Chapter 33).

11.01 - Wheat or meslin flour.

This heading covers wheat or meslin flour (i.e., the pulverised products obtained by milling the
cereals of heading 10.01) which fulfil the requirements as to starch content and ash content set
out in paragraph (A) of Chapter Note 2 (see General Explanatory Note) and comply with the
criterion of passage through a standard sieve as required by paragraph (B) of that Note.

Flours of this heading may be improved by the addition of very small quantities of mineral
phosphates, anti-oxidants, emulsifiers, vitamins or prepared baking powders (self-raising flour).
Wheat flour may be further enriched by an addition of gluten, generally not exceeding 10 %.

The heading also covers “swelling” (pregelatinised) flours which have been heat treated to
pregelatinise the starch. They are used for making preparations of heading 19.01, bakery
improvers or animal feeds or in certain industries such as the textile or paper industries or in
metallurgy (for the preparation of foundry core binders).
Flours which have been further processed or had other substances added with a view to their use as
food preparations are excluded (generally heading 19.01).

The heading also excludes flours mixed with cocoa (heading 18.06 if they contain 40 % or more by
weight of cocoa calculated on a totally defatted basis, or heading 19.01 if less).

11.02 - Cereal flours other than of wheat or meslin.

1102.20 - Maize (corn) flour

1102.90 - Other

This heading covers flours (i.e., the pulverised products obtained by milling the cereals of
Chapter 10) other than flours of wheat or meslin.

Products of the milling of rye, barley, oats, maize (corn) (including whole cobs ground with or
without their husks) grain sorghum, rice or buckwheat are classified in this heading as flours if
they fulfil the requirements as to starch content and ash content set out in paragraph (A) of
Chapter Note 2 (see General Explanatory Note) and comply with the criterion of passage through
a standard sieve as required by paragraph (B) of that Note.

Flours of this heading may be improved by the addition of very small quantities of mineral
phosphates, anti-oxidants, emulsifiers, vitamins or prepared baking powders (self-raising flour).

The heading also covers “swelling” (pregelatinised) flours which have been heat treated to
pregelatinise the starch. They are used for making preparations of heading 19.01, bakery
improvers or animal feeds or in certain industries such as the textile or paper industries or in
metallurgy (for the preparation of foundry core binders).

Flours which have been further processed or had other substances added with a view to their use as
food preparations are excluded (generally heading 19.01).

The heading also excludes flours mixed with cocoa (heading 18.06 if they contain 40 % or more by
weight of cocoa calculated on a totally defatted basis, or heading 19.01 if less).

11.03 - Cereal groats, meal and pellets.

- Groats and meal :

1103.11 - - Of wheat

1103.13 - - Of maize (corn)

1103.19 - - Of other cereals

1103.20 - Pellets
The cereal groats and meal of this heading are products, obtained by the fragmentation of cereal
grains (including whole maize (corn) cobs ground with or without their husks), which, where
appropriate, fulfil the requirements as to starch and ash content laid down in Chapter Note 2 (A)
and which in all cases comply with the relevant criterion as to passage through a sieve laid down
in Chapter Note 3.

As regards the distinction to be made between the flours of heading 11.01 or 11.02, the groats
and meal of this heading and the products of heading 11.04, see the General Explanatory Note to
the Chapter (Item (1), second paragraph).

Cereal groats are small fragments or floury kernels obtained by the rough grinding of grains.

Meal is a more granular product than flour and is obtained either from the first sifting after the
initial milling operation, or by re-grinding and re-sifting the groats resulting from that initial
milling.

Durum wheat meal, or semolina, is the principal raw material in the manufacture of macaroni,
spaghetti or the like. Semolina is also used directly as a foodstuff (e.g., in making semolina
puddings).

This heading also includes meal (e.g., of maize (corn)) pregelatinised by heat treatment, used, for
instance, as an additive in brewing.

Pellets are products from the milling of cereals of this Chapter which have been agglomerated
either directly by compression or by the addition of a binder in a proportion not exceeding 3 %
by weight (see Note 1 to Section II). The heading does not cover pelletised residues derived from
the milling of cereals (Chapter 23).

11.04 - Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced
or kibbled), except rice of heading 10.06; germ of cereals, whole, rolled, flaked or ground.

- Rolled or flaked grains :

1104.12 - - Of oats

1104.19 - - Of other cereals

- Other worked grains (for example, hulled, pearled, sliced or kibbled) :

1104.22 - - Of oats

1104.23 - - Of maize (corn)

1104.29 - - Of other cereals

1104.30 - Germ of cereals, whole, rolled, flaked or ground

This heading covers all unprepared milling products of cereals, except flours (headings 11.01
and 11.02), groats, meal and pellets (heading 11.03), and residues (heading 23.02). As regards
the distinction to be made between the products of this heading and the exceptions referred to,
see Item (1) of the General Explanatory Note to the Chapter.

This heading covers :

(1) Rolled or flaked grain (e.g., barley or oats), obtained by crushing or rolling the whole grain
(whether or not dehulled) or kibbled grain or the products described in Items (2) and (3) below
and in Items (2) to (5) of the Explanatory Note to heading 10.06. In this process, the grain is
usually steam-heated or rolled between heated rollers. Breakfast foods of the “corn flakes” type
are cooked preparations ready for consumption and therefore fall, like similar cooked cereals, in
heading 19.04.

(2) Oats, buckwheat and millet from which the husk but not the pericarp has been removed.

However, the heading does not cover oats which in their natural state have no husk or hull,
provided they have not undergone any process other than threshing or winnowing (heading 10.04).

(3) Grain which has been hulled or otherwise worked to remove wholly or partly the pericarp
(the skin beneath the husk). The floury kernel may then be visible. Grains of the bracteiferous
varieties of barley are also classified in this heading if their husks (or hulls) have been removed.
(The husks can be removed only by grinding since they adhere too firmly to the grain kernel to
be separated by mere threshing or winnowing - see the Explanatory Note to heading 10.03).

(4) Pearled grains (principally barley), i.e., grain from which practically the whole pericarp has
been removed; these are more rounded at the ends.

(5) Kibbled grain, i.e., grain (whether or not dehulled) cut or broken into fragments and
differing from groats in that the fragments are coarser and more irregular.

(6) Germ of cereals, separated from the grain in the first stage of milling, which leaves the germ
whole or slightly flattened (rolled). In order to improve its keeping qualities, the germ may be
partly defatted or heat treated. Depending on the use to which it is to be put, the germ is flaked or
ground (coarsely or as flour) and vitamins may be added, e.g., to compensate for losses during
the treatment.

Whole or rolled germ is generally used for the extraction of oil. Flaked or ground germ is
used for foodstuffs (biscuits or other bakers’ wares, dietetic preparations), animal feeds
(manufacture of feed supplements) or in the manufacture of pharmaceutical preparations.

The residues resulting from the extraction of oil from cereal germ are to be classified in
heading 23.06.

The heading also excludes :

 (a) Husked, semi-milled or wholly milled rice, whether or not polished, glazed, or
parboiled, and broken rice (heading 10.06).

(b) Quinoa from which the pericarp has been wholly or partly removed in order to
separate the saponin, but which has not undergone any other processes(heading 10.08)

(c) Bulgur wheat in the form of worked grains (heading 19.04).

11.05 - Flour, meal, powder, flakes, granules and pellets of potatoes.

1105.10 - Flour, meal and powder

1105.20 - Flakes, granules and pellets

This heading applies to dried potatoes presented as flour, meal, powder, flakes, granules or
pellets. The flour, powder, flakes and granules of the heading may be obtained by steam-cooking
and mashing fresh potatoes and subsequent drying of the resulting mash either to a flour, powder
or granules or to thin sheets which are cut into small flakes. The pellets of the heading are
usually obtained by agglomeration of flour, meal, powder or pieces of potato.

Products of this heading may be improved by the addition of very small amounts of
anti- oxidants, emulsifiers or vitamins.

However, the heading excludes products to which other substances have been added so that they take
on the characteristics of potato preparations.

The heading also excludes :

(a) Potatoes which have been simply dried, dehydrated or evaporated, without further
processing (heading 07.12).

(b) Potato starch (heading 11.08).

(c) Tapioca substitutes prepared from potato starch (heading 19.03).

11.06 - Flour, meal and powder of the dried leguminous vegetables of heading 07.13, of
sago or of roots or tubers of heading 07.14 or of the products of Chapter 8.

1106.10 - Of the dried leguminous vegetables of heading 07.13

1106.20 - Of sago or of roots or tubers of heading 07.14

1106.30 - Of the products of Chapter 8

(A) Flour, meal and powder of the dried leguminous vegetables of heading 07.13.
 This heading includes the flour, meal and powder made from peas, beans or lentils; they are
mainly used for prepared soups or purées.

The heading does not cover :

(a) Non-defatted soya flour (heading 12.08).

(b) Locust bean flour (heading 12.12).

(c) Soups and broths (whether in liquid, solid or powder form), with a basis of vegetable
flours or meals (heading 21.04).

(B) Flour, meal and powder of sago or of roots or tubers of heading 07.14.

These products are obtained by the simple grinding or grating of the pith of the sago palm or
of the dried roots of the manioc, etc. Some of these products are often subjected to heat treatment
in the course of manufacture to eliminate toxic substances; this treatment may entail
pregelatinisation of the starch.

The heading does not cover starches obtained from these sources (it should be noted that the
starch obtained from sago is sometimes called “sago flour”). These starches fall in heading 11.08 and
can be distinguished from the flours of this heading, because flours, unlike starches, do not crackle when
rubbed between the fingers. Pelletised flour, meal and powder of sago or of roots or tubers of heading
07.14 are also excluded (heading 07.14).

(C) Flour, meal and powder of the products of Chapter 8.

The principal fruits or nuts of Chapter 8 which are made into flours, meals or powders are
chestnuts, almonds, dates, bananas, coconuts and tamarinds.

The heading also includes flour, meal and powder of peel of fruits.

However, the heading does not cover tamarind powder in packings for retail sale for prophylactic
or therapeutic purposes (heading 30.04).

Products of this heading may be improved by the addition of very small amounts of anti-oxidants
or emulsifiers.

The heading also excludes :

(a) Sago pith (heading 07.14).

(b) Prepared foodstuffs known as tapioca (heading 19.03).

11.07 - Malt, whether or not roasted.

1107.10 - Not roasted

1107.20 - Roasted

Malt is germinated grain (most frequently barley), which is usually subsequently dried in hot-air
kilns (malt-kilns).

It has faint wrinkles running from end to end and is brownish-yellow outside and white inside. It
leaves tracing marks like chalk and, unlike non-malted grain, it usually floats on water and is
also friable. Malt has a characteristic odour of cooked grain and a faintly sweetened flavour.

This heading covers whole malt, ground malt and malt flour. It also covers roasted malt (e.g., for
colouring beers), but it excludes products which have undergone further processing, such as malt
extract and food preparations of malt extract of heading 19.01 and roasted malt put up as coffee
substitutes (heading 21.01).

11.08 - Starches; inulin.

- Starches :

1108.11 - - Wheat starch

1108.12 - - Maize (corn) starch

1108.13 - - Potato starch

1108.14 - - Manioc (cassava) starch

1108.19 - - Other starches

1108.20 - Inulin

Starches, which chemically are carbohydrates, are contained in the cells of many vegetable
products. The most important sources of starch are the cereal grains (e.g., maize (corn), wheat
and rice), certain lichens, certain tubers and roots (potato, manioc, arrowroot, etc.) and the pith of
the sago palm.

Starches are white odourless powders composed of fine grains which crackle when rubbed
between the fingers. They generally give an intense dark blue colour with iodine (except
amylopectin starches, where the colour is reddish brown). Viewed under the microscope in
polarised light the grains display characteristic dark polarisation crosses. They are insoluble in
cold water, but, if heated in water to above their gelatinisation temperature (about 60 °C for most
starches), the grains break up and a starch paste is formed. Starches are commercially processed
to give a wide range of products classified under other headings, e.g., modified starch, roasted
soluble starch, dextrin, malto-dextrin, dextrose, glucose. They are also used as such in a wide
variety of industries, especially the food, paper, paper converting and textile industries.
The heading also includes inulin; this is chemically similar to starch but gives a light
yellowish-brown coloration with iodine instead of blue. It is extracted from Jerusalem artichokes,
dahlia roots and chicory roots. When hydrolised by long boiling in water it forms fructose
(laevulose).

This heading excludes, inter alia :

(a) Starch preparations of heading 19.01.

(b) Tapioca and substitutes therefore prepared from starches (see the Explanatory Note to
heading 19.03).

(c) Starches put up as perfumery or toilet preparations (Chapter 33).

(d) Dextrins and other modified starches of heading 35.05.

(e) Glues based on starch (heading 35.05 or 35.06).

(f) Prepared glazings or dressings made from starch (heading 38.09).

(g) Isolated amylopectin and isolated amylose obtained by the fractionation of starch (heading
39.13).

11.09 - Wheat gluten, whether or not dried.

Gluten is extracted from wheat flour by simple aqueous separation from the other constituents
(starch, etc.). It comes in the form of a whitish viscous liquid or paste (“moist” gluten) or a
cream-coloured powder (dry gluten).

It consists essentially of a mixture of various proteins, the main ones being gliadin and glutenin
(which account for 85 to 95 % of the total). The presence of these two proteins is characteristic
of wheat gluten, which owes to them its elasticity and plasticity when mixed with water in
suitable proportions.

Gluten is used mainly to enrich in proteins flours used in making certain types of bread or
biscuits, of macaroni or similar products or of dietetic preparations. It is also used as a binder in
certain meat preparations, for the manufacture of certain glues or of products such as gluten
sulphate or gluten phosphate, hydrolysed vegetable proteins or sodium glutamate.

The heading excludes, inter alia :

(a) Wheat flour enriched by the addition of gluten (heading 11.01).

(b) Proteins extracted from wheat gluten (generally heading 35.04).

(c) Wheat gluten prepared for use as a glue or as a glazing or dressing for the textile industry
(heading 35.06 or 38.09).

______________________

Chapter 12

Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or
medicinal plants; straw and fodder

Notes.

1.- Heading 12.07 applies, inter alia, to palm nuts and kernels, cotton seeds, castor oil seeds,
sesamum seeds, mustard seeds, safflower seeds, poppy seeds and shea nuts (karite nuts). It does
not apply to products of heading 08.01 or 08.02 or to olives (Chapter 7 or Chapter 20).

2.- Heading 12.08 applies not only to non-defatted flours and meals but also to flours and meals
which have been partially defatted or defatted and wholly or partially refatted with their original
oils. It does not, however, apply to residues of headings 23.04 to 23.06.

3.- For the purposes of heading 12.09, beet seeds, grass and other herbage seeds, seeds of
ornamental flowers, vegetable seeds, seeds of forest trees, seeds of fruit trees, seeds of vetches
(other than those of the species Vicia faba) or of lupines are to be regarded as “seeds of a kind
used for sowing”.

Heading 12.09 does not, however, apply to the following even if for sowing :

(a) Leguminous vegetables or sweet corn (Chapter 7);

(b) Spices or other products of Chapter 9;

(c) Cereals (Chapter 10); or

(d) Products of headings 12.01 to 12.07 or 12.11.

4.- Heading 12.11 applies, inter alia, to the following plants or parts thereof : basil, borage,
ginseng, hyssop, liquorice, all species of mint, rosemary, rue, sage and wormwood.

Heading 12.11 does not, however, apply to :

(a) Medicaments of Chapter 30;

(b) Perfumery, cosmetic or toilet preparations of Chapter 33; or

(c) Insecticides, fungicides, herbicides, disinfectants or similar products of heading 38.08.

5.- For the purposes of heading 12.12, the term “seaweeds and other algae” does not include :

(a) Dead single-cell micro-organisms of heading 21.02;

(b) Cultures of micro-organisms of heading 30.02; or

(c) Fertilisers of heading 31.01 or 31.05.

° °

Subheading Note.

1.- For the purposes of subheading 1205.10, the expression “low erucic acid rape or colza seeds”
means rape or colza seeds yielding a fixed oil which has an erucic acid content of less than 2 %
by weight and yielding a solid component which contains less than 30 micromoles of
glucosinolates per gram.

GENERAL

Headings 12.01 to 12.07 cover seeds and fruits of a kind used for the extraction (by pressure or
by solvents) of edible or industrial oils and fats, whether they are presented for that purpose, for
sowing or for other purposes. These headings do not, however, include products of
heading 08.01 or 08.02, olives (Chapter 7 or 20) or certain seeds and fruits from which oil may
be extracted but which are primarily used for other purposes, e.g., apricot, peach or plum kernels
(heading 12.12) and cocoa beans (heading 18.01).

The seeds and fruits covered by the heading may be whole, broken, crushed, husked or
shelled. They may also have undergone heat treatment designed mainly to ensure better
preservation (e.g., by inactivating the lipolytic enzymes and eliminating part of the moisture), for
the purpose of de-bittering, for inactivating antinutritional factors or to facilitate their use.
However, such treatment is permitted only if it does not alter the character of the seeds and fruits
as natural products and does not make them suitable for a specific use rather than for general use.

The headings exclude solid residues resulting from the extraction of vegetable oil from oil seeds or
oleaginous fruits (including defatted flours and meals) (heading 23.04, 23.05 or 23.06).

12.01 - Soya beans, whether or not broken (+).

1201.10 - Seed

1201.90 - Other

Soya beans are very important source of vegetable oil. The soya beans of this heading may be
heat-treated for the purpose of de-bittering (see General Explanatory Note).
However, the heading excludes roasted soya beans used as a coffee substitute (heading 21.01).

° °

Subheading Explanatory Note.

Subheading 1201.10

For the purposes of subheading 1201.10, the term “seed” covers only soya beans regarded by the
competent national authorities as being for sowing.

12.02 - Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken
(+).

1202.30 - Seed

- Other :

1202.41 - - In shell

1202.42 - - Shelled, whether or not broken

This heading covers ground-nuts (also known as peanuts), whether or not shelled or broken,
which are not roasted or otherwise cooked. The ground-nuts of this heading may be heat-treated
to ensure better preservation (see the General Explanatory Note). Roasted or otherwise cooked
ground-nuts fall in Chapter 20.

° °

Subheading Explanatory Note.

Subheading 1202.30

For the purposes of subheading 1202.30, the term “seed” covers only ground-nuts regarded by the
competent national authorities as being for sowing.

12.03 - Copra.

Copra is the dried flesh of coconut used for the expression of coconut oil and unsuitable for
human consumption.
This heading does not include desiccated coconut, i.e., the dried and shredded flesh of coconut suitable
for human consumption (heading 08.01).

12.04 - Linseed, whether or not broken.

Linseed, i.e., the seed of the flax plant, is the source of one of the most important of the drying
oils.

12.05 - Rape or colza seeds, whether or not broken.

1205.10 - Low erucic acid rape or colza seeds

1205.90 - Other

This heading includes rape or colza seeds (the seeds of several species of Brassica, particularly
B. napus and B. rapa (or B. campestris)). The heading covers both the traditional rape or colza
seeds and the low erucic acid rape or colza seeds. Low erucic acid rape or colza seeds, e.g.,
canola seeds or the European rape or colza seeds “double zero”, yield a fixed oil which has a
total erucic acid content of less than 2 % by weight and yield a solid component which contains
less than 30 micromoles of glucosinolates per gram.

12.06 - Sunflower seeds, whether or not broken.

This heading covers the seeds of the common sunflower (Helianthus annuus).

12.07 - Other oil seeds and oleaginous fruits, whether or not broken (+).

1207.10 - Palm nuts and kernels

- Cotton seeds :

1207.21 - - Seed

1207.29 - - Other

1207.30 - Castor oil seeds

1207.40 - Sesamum seeds

1207.50 - Mustard seeds

1207.60 - Safflower (Carthamus tinctorius) seeds

1207.70 - Melon seeds

- Other :
1207.91 - - Poppy seeds

1207.99 - - Other

This heading covers seeds and fruits of a kind used for the extraction of edible or industrial oils
and fats, other than those specified in headings 12.01 to 12.06 (see also General Explanatory
Note).

The heading covers, inter alia :

Mowra seeds
Babassu kernels
Mustard seeds
Beech nuts
Niger seeds
Candlenuts
Oiticica seeds
Carapa nuts (e.g., touloucouna nuts)
Palm nuts and kernels
Castor oil seeds
Perilla seeds
Chaulmoogra seeds
Physic (pulza) nuts
Cotton seeds
Poppy seeds
Croton seeds
Safflower seeds
Evening primrose seeds of the species Oenothera biennis and
Oenothera lamarckiana Sesamum seeds

Grape pips Shea nuts (Karite nuts)

Hemp seeds Stillingia seeds

Illipe seeds Tea seeds

Kapok seeds Tung nuts (or oleococca

seeds)

° °

Subheading Explanatory Note.

Subheading 1207.21
For the purposes of subheading 1207.21, the term “seed” covers only cotton seeds regarded by
the competent national authorities as being for sowing.

12.08 - Flours and meals of oil seeds or oleaginous fruits, other than those of mustard.

1208.10 - Of soya beans

1208.90 - Other

This heading covers non-defatted or partially defatted flours or meals obtained by grinding the
oil seeds or oleaginous fruits covered by headings 12.01 to 12.07. It also includes flours and
meals defatted and wholly or partially refatted with their original oils (see Note 2 to this
Chapter).

The heading excludes :

(a) Peanut butter (heading 20.08).

(b) Mustard flour and meal, whether or not defatted, prepared or not (heading 21.03).

(c) Defatted flours and meals (other than those of mustard) (headings 23.04 to 23.06).

12.09 - Seeds, fruit and spores, of a kind used for sowing.

1209.10 - Sugar beet seeds

- Seeds of forage plants :

1209.21 - - Lucerne (alfalfa) seeds

1209.22 - - Clover (Trifolium spp.) seeds

1209.23 - - Fescue seeds

1209.24 - - Kentucky blue grass (Poa pratensis L.) seeds

1209.25 - - Rye grass (Lolium multiflorum Lam., Lolium perenne L.) seeds

1209.29 - - Other

1209.30 - Seeds of herbaceous plants cultivated principally for their flowers

- Other :

1209.91 - - Vegetable seeds

1209.99 - - Other

This heading covers all seeds, fruit and spores of a kind used for sowing. It includes such
products even if they are no longer capable of germination. However, it does not include
products such as those mentioned at the end of this Explanatory Note, which, although intended
for sowing, are classified elsewhere in the Nomenclature because they are normally used other
than for sowing.

The heading includes beet seeds, grass or other herbage seeds (lucerne, sainfoin, clover, fescue,
rye grass, Kentucky blue grass, timothy grass, etc.), seeds of ornamental flowers, vegetable
seeds, seeds of forest trees (including pine cones bearing seeds), seeds of fruit trees, seeds of
vetches (other than those of the species Vicia faba, i.e., broad beans and horse beans), seeds of
lupines, tamarind seeds, tobacco seeds, and seeds (not themselves used primarily in perfumery,
in pharmacy or for insecticidal, fungicidal or similar purposes) of plants yielding the products of
heading 12.11.

Products of this heading (especially grass seeds) may be dispersed with fine fertiliser particles on
a paper backing and covered with a fine layer of wadding held in place by a reinforcing mesh of
plastics.

The heading excludes :

(a) Mushroom spawn (heading 06.02).

(b) Leguminous vegetables and sweet corn (Chapter 7).

(c) Fruit of Chapter 8.

(d) Spices and other products of Chapter 9.

(e) Cereal grains (Chapter 10).

(f) Oil seeds and oleaginous fruits of headings 12.01 to 12.07.

(g) Seeds and fruit which are themselves of a kind used primarily in perfumery, in pharmacy,
or for insecticidal, fungicidal or similar purposes (heading 12.11).

(h) Locust beans (heading 12.12).

12.10 - Hop cones, fresh or dried, whether or not ground, powdered or in the form of
pellets; lupulin.

1210.10 - Hop cones, neither ground nor powdered nor in the form of pellets

1210.20 - Hop cones, ground, powdered or in the form of pellets; lupulin

Hop conesare the scaly cone-like catkins or flowers of the hop plant (Humulus lupulus). They
are used mainly in the brewing industry to give flavour to the beer, but they are also used for
medicinal purposes. The cones fall in this heading whether fresh or dried and whether or not
ground or powdered or in the form of pellets (i.e., agglomerated either directly by compression
or by the addition of a binder in a proportion not exceeding 3 % by weight).

Lupulin is a yellow resinous powder which covers the hop cones and contains the bitter,
aromatic principle which gives hops their characteristic properties. It is used in brewing as a
partial substitute for hops and in medicine. It may be separated from the hops mechanically after
drying.

The heading excludes :

(a) Extract of hops (heading 13.02).

(b) Spent hops (heading 23.03).

(c) The essential oil of hops (heading 33.01).

12.11 - Plants and parts of plants (including seeds and fruits), of a kind used primarily in
perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, fresh, chilled,
frozen or dried, whether or not cut, crushed or powdered.

1211.20 - Ginseng roots

1211.30 - Coca leaf

1211.40 - Poppy straw

1211.50 - Ephedra

1211.60 - Bark of African cherry (Prunus africana)

1211.90 - Other

This heading covers vegetable products of a kind used primarily in perfumery, in pharmacy or
medicine, or for insecticidal, fungicidal, parasiticidal or similar purposes. They may be in the
form of whole plants, mosses or lichens, or of parts (such as wood, bark, roots, stems, leaves,
flowers, petals, fruits and seeds (other than oleaginous fruits and oil seeds classified in
headings 12.01 to 12.07)), or in the form of waste resulting, in the main, from mechanical
treatment. They remain in the heading whether fresh, chilled, frozen or dried, whole, cut,
crushed, ground or powdered or (where appropriate) grated or hulled. Products of this heading
impregnated with alcohol remain classified here.

Plants and parts (including seeds and fruits) of trees, bushes, shrubs or other plants are classified
here if of a kind used directly for the purposes specified above or if used for the production of
extracts, alkaloids or essential oils suitable for those purposes. On the other hand, the heading
excludes seeds and fruits of a kind used for the extraction of fixed oils; these fall in
headings 12.01 to 12.07 even if the oils are to be used for the purposes mentioned in this
heading.

It should also be noted that vegetable products more specifically described in other headings of the
Nomenclature are excluded from this heading, even if they are suitable for use in perfumery, pharmacy,
etc., e.g. : citrus fruit peel (heading 08.14); vanilla, cloves, aniseed, badian and other products of
Chapter 9; hop cones (heading 12.10); chicory roots of heading 12.12; natural gums, resins, gum-resins
and oleoresins (heading 13.01).

Live chicory plants and roots and other live seedling plants, bulbs, rhizomes, etc., clearly intended for
planting, and flowers, foliage, etc., for ornamental purposes, fall in Chapter 6.

It should be noted that woods of a kind used primarily in perfumery, in pharmacy or for
insecticidal, fungicidal or similar purposes are classified in this heading only if in chips, in
shavings or in crushed, ground or powdered form. In other forms, such wood is excluded
(Chapter 44).

Certain plants or parts of plants (including seeds or fruits) of this heading may be put up (e.g., in
sachets) for making herbal infusions or herbal “teas”. Such products consisting of plants or parts
of plants (including seeds or fruits) of a single species (e.g., peppermint “tea”) remain classified
in this heading.

However, the heading excludes such products consisting of plants or parts of plants (including seeds or
fruits) of different species (whether or not incorporating plants or plant parts of other headings) or
consisting of plants or parts of plants of a single or of different species mixed with other substances,
such as one or more plant extracts (heading 21.06).

It should also be noted that the following products fall in headings 30.03, 30.04, 33.03 to 33.07 or 38.08,
as the case may be :

(a) Products of this heading, unmixed, but put up in measured doses or in forms or packings for
retail sale, whether for therapeutic or prophylactic purposes, or put up for retail sale as perfumery
products or as insecticidal, fungicidal or similar products.

(b) Products which have been mixed for use for the purposes described in (a) above.

However, the classification of vegetable products in this heading, by virtue of their being used
primarily in pharmacy, does not necessarily imply that they may be regarded as medicaments of
heading 30.03 or 30.04 when they are mixed, or unmixed but put up in measured doses or in
forms or packings for retail sale. While the term “medicaments” within the meaning of
heading 30.03 or 30.04 refers only to products which have therapeutic or prophylactic uses, the
broader term “pharmacy” has reference both to medicaments and to products having no
therapeutic or prophylactic uses (e.g., tonic beverages, fortified foods, blood-grouping reagents).

This heading also excludes :

(a) mixtures consisting of different species of plants or parts of plants of this heading of a kind
used for seasoning sauces (heading 21.03);

(b) the following products of a kind used either directly for flavouring beverages or for
preparing extracts for the manufacture of beverages.

(i) mixtures consisting of different species of plants or parts of plants of this heading
(heading 21.06); and

(ii) mixtures of plants or parts of plants of this heading with vegetable products falling in other
Chapters (e.g., Chapters 7, 9, 11) (Chapter 9 or heading 21.06).

The following products are included in the heading :

Aconite (Aconitum napellus) : roots and leaves.

Ambrette (musk) (Hibiscus abelmoschus) : seeds.

Angelica (Archangelica officinalis) : roots and seeds.

Angostura (Galipea officinalis) : bark.

Araroba (Andira araroba) : powder.

Arnica (Arnica montana) : roots, stems, leaves and flowers.

Basil (Ocimum basilicum) : flowers and leaves.

Bearberry (Uva ursi) : leaves.

Belladonna (Atropa belladonna) : herbs, roots, berries, leaves and flowers.

Boldo (Peumus boldus) : leaves.

Borage (Borago officinalis) : stems and flowers.

Bryony (Bryonia dioica) : roots.

Buchu (Barosma betulina, Barosma serratifolia and Barosma crenulata) : leaves.

Buckbean (Menyanthes trifoliata) : leaves.

Burdock (Arctium lappa) : Seeds and dried roots.

Calabar (Physostigma venenosum) : beans.

Calamus (Acorus calamus) : roots.

Calumba (Jateorhiza palmata) : roots.

Cannabis (Cannabis sativa) : herbs.

Cascara sagrada (Rhamnus purshiana) : bark.

Cascarilla (Croton eluteria) : bark.

Cassia (Cassia fistula) : pods and unpurified pulp. (Purified cassia pulp (aqueous extract) is
classified in heading 13.02.)

Centauria (Erythraea centaurium) : herbs.

Cevadilla (Sabadilla) (Schoenocaulon officinale) : seeds.

Chamomile (Matricaria chamomilla, Anthemis nobilis) : flowers.

Chenopodium : seeds.

Cherry : stalks.

Cherry laurel (Prunus laurocerasus) : berries.

Cinchona : bark.

Clove (Caryophyllus aromaticus) : bark and leaves.

Coca (Erythroxylon coca and Erythroxylon truxillense) : leaves.

Cocculus indicus (Indian berry) (Anamirta paniculata) : fruit.

Cocillana (Guarea rusbyi) : bark.

Colchicum (Colchicum autumnale) : corms and seeds.

Colocynth (Citrullus colocynthis) : fruit.

Comfrey (Symphytum officinale) : roots.

Condurango (Marsdenia condurango) : bark.

Couchgrass (Triticum) (Agropyrum repens) : roots.

Cubé (barbasco or timbo) (Lonchocarpus nicou) : bark and roots.

Cubeb (Cubeba officinalis Miquel or Piper cubeba) : powder.

Damiana (Turnera diffusa) : leaves.

Dandelion (Taraxacum officinale) : roots.

Datura metel : leaves and seeds.

Derris (or tuba) (Derris elliptica and Derris trifoliata) : roots.

Digitalis (Digitalis purpurea) : leaves and seeds.

Elder (Sambucus nigra) : flowers and bark.

Ephedra (Mahuang) : stems and branches.

Ergot of rye.

Eucalyptus (Eucalyptus globulus) : leaves.

Frangula : bark.

Fumitory (Fumaria officinalis) : leaves and flowers.

Galangal (Alpinia officinarum) : rhizomes.

Gentian (Gentiana lutea) : roots.

Ginseng (Panax quinquefolium and Panax ginseng) : roots.

Golden seal (Hydrastis) (Hydrastis canadensis) : roots.

Guaiacum (Guaiacum officinale and Guaiacum sanctum) : wood.

Hamamelis (witch hazel) (Hamamelis virginiana) : bark and leaves.

Hellebore (Veratrum album and Veratrum viride) : roots.

Henbane (Hyoscyamus) (Hyoscyamus niger) : roots, seeds and leaves.

Horehound (Marrubium vulgare) : herbs and stems.

Hyssop (Hyssopus officinalis) : flowers and leaves.

Ipecacuanha (Cephaelis ipecacuanha) : roots.

Ipomoea (Ipomoea orizabensis) : roots.

Jaborandi (Pilocarpus jaborandi and Pilocarpus microphyllus) : leaves.

Jalap (Ipomoea purga) : roots.

Lavender (Lavandula vera) : flowers and herbs.

Leptandra (Veronica virginica) : roots.

Linaloe (Bursera delpechiana) : wood.

Linden (Tilia europaea) : flowers and leaves.

Liquorice (Glycyrrhiza glabra) : roots.

Lobelia (Lobelia inflata) : herbs and flowers.

Long pepper (Piper longum) : roots and underground stems.

Male fern (Dryopteris filix-mas) : root.

Mallow (Malva silvestris and Malva rotundifolia) : leaves and flowers.

Mandrake : roots or rhizomes.

Marjoram (see “Wild marjoram” below).

Marshmallow (Althaea officinalis) : flowers, leaves and roots.

Melissa (Melissa officinalis) : leaves, flowers and tops.

Mint (all species).

Mousse de chêne (oak moss) (Evernia furfuracea) (a lichen).

Mugwort (Artemisia vulgaris) : roots.

Nux vomica (Strychnos nux-vomica) : seeds.

Orange tree (Citrus aurantium) : leaves and flowers.

Orris (Iris germanica, Iris pallida and Iris florentina) : roots.

Pansy : flowers.
Patchouli (Pogostemon patchouli) : leaves.

Peppermint (see mint).

Pine : buds.

Plantago psyllium : herbs and seeds.

Podophyllum (Podophyllum peltatum) : roots or rhizomes.

Poppy (Papaver somniferum) : heads (unripe, dried).

Pulsatilla (Anemone pulsatilla) : herbs.

Pyrethrum (Chrysanthemum cinerariaefolium) : leaves, stems and flowers.

Pyrethrum (Anacyclus pyrethrum) : roots.

Quassia (Quassia amara andPicraena excelsa) : wood and bark.

Quince : seeds.

Rhatany (Krameria triandra) : roots.

Rhubarb (Rheum officinale) : roots.

Rose : flowers.

Rosemary (Rosmarinus officinalis) : herbs, flowers and leaves.

Rue (Ruta graveolens) : leaves.

Sage (Salvia officinalis) : leaves and flowers.

St. Ignatius beans (Strychnos ignatii).

Sandalwood : chips (white and yellow).

Sarsaparilla (Smilax) : roots.

Sassafras (Sassafras officinalis) : bark, roots and wood.

Scammony (Convolvulus scammonia) : roots.

Senega (Polygala senega) : roots.

Senna (Cassia acutifolia and Cassia angustifolia) : pods and leaves.

Slippery elm (Ulmus fulva) : bark.

Solanum nigrum.

Squill (Urginea maritima, Urginea scilla) : bulbs.

Stramonium (Datura stramonium) : leaves and tops.

Strophanthus (Strophanthus kombe) : seeds.

Tansy (Tanacetum vulgare) : roots, leaves and seeds.

Tonka (tonquin) (Dipterix odorata) : beans.

Valerian (Valeriana officinalis) : roots.

Verbascum (mullein) (Verbascum thapsus and Verbascum phlomoides) : leaves and flowers.

Verbena : leaves and tops.

Veronica (Veronica officinalis) : leaves.

Viburnum (Viburnum prunifolium) : root bark.

Violets (Viola odorata) : roots and dried flowers.

Walnut : leaves.

Wild marjoram (Origanum vulgare); sweet marjoram (Majorana hortensis or Origanum

majorana) is excluded (Chapter 7).

Woodruff (Asperula odorata) : herbs.

Wormseed (Artemisia cina) : flowers.

Wormwood (Artemisia absinthium) : leaves and flowers.

Yohimba (Corynanthe johimbe) : bark.

The botanical names in the list above (which is not exhaustive) are given to assist in the
identification of the plants. Mention of the botanical name of a particular species does not
necessarily indicate that other species of the same plant family are not classified in the heading.
Certain products of this heading, which are regarded as narcotic drugs under international
instruments, are indicated in the list which appears at the end of Chapter 29.

12.12 - Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh, chilled,
frozen or dried, whether or not ground; fruit stones and kernels and other vegetable
products (including unroasted chicory roots of the variety Cichorium intybus sativum) of a
kind used primarily for human consumption, not elsewhere specified or included.

- Seaweeds and other algae :

1212.21 - - Fit for human consumption

1212.29 - - Other

- Other :

1212.91 - - Sugar beet

1212.92 - - Locust beans (carob)

1212.93 - - Sugar cane

1212.94 - - Chicory roots

1212.99 - - Other

(A) Seaweeds and other algae.

This heading covers all seaweeds and other algae, whether or not edible. They may be fresh,
chilled, frozen, dried or ground. Seaweeds and other algae are used for various purposes (e.g.,
pharmaceutical products, cosmetics, human consumption, animal feeding, fertilisers).

The heading also covers seaweed meal and meal of other algae, whether or not consisting of a
mixture of many different varieties of seaweeds and other algae.

The heading excludes :

(a) Agar-agar and carrageenan (heading 13.02).

(b) Dead single-cell algae (heading 21.02).

(c) Cultures of micro-organisms of heading 30.02.

(d) Fertilisers of heading 31.01 or 31.05.

(B) Sugar beet and sugar cane.

 This heading also covers sugar beet and sugar cane, in the forms specified in the heading.
The heading excludes bagasse, the fibrous portion of the sugar cane remaining after the juice has
been extracted (heading 23.03).

(C) Locust beans.

Locust (or carob) beans are the fruit of a small evergreen tree (Ceratonia siliqua) indigenous
to the Mediterranean region. They consist of a brown pod which contains a large number of
seeds and are used mainly as a material for distilling or as animal feeding stuff.

Locust beans contain a high proportion of sugar and are sometimes eaten as a sweetmeat.

This heading covers the endosperm, the germs, the whole seeds, and also powdered germs,
whether or not mixed with powdered tegument.

The heading excludes locust bean endosperm flour which is classified in heading 13.02 as
a mucilage or thickener.

(D) Fruit stones and kernels and other vegetable products (including unroasted chicory roots of
the variety Cichorium intybus sativum) of a kind used primarily for human consumption, not
elsewhere specified or included.

This group includes fruit stones and kernels and other vegetable products of a kind mainly
used, directly or indirectly, for human consumption, but not elsewhere specified or included in
the Nomenclature.

It therefore includes kernels of peaches (including nectarines), apricots and plums (used
mainly as substitutes for almonds). These products remain in the heading even though they may
also be used for the extraction of oil.

The heading also includes unroasted chicory roots of the variety Cichorium intybus sativum,
whether fresh or dried, whole or chopped. The roasted chicory root of this variety, which is used
as a coffee substitute, is excluded (heading 21.01). Other unroasted chicory roots are classified in
heading 06.01.

Angelica stems, used mainly to prepare candied angelica or angelica preserved by sugar, also
fall in this heading. They are generally provisionally preserved in brine.

The heading also covers sweet sorghums, such as saccharatum, which are used primarily for
the manufacture of syrup or molasses.

The heading excludes fruit stones and pips of a kind used for carving (e.g., date stones)
(heading 14.04) and roasted fruit kernels (generally classified as coffee substitutes -
heading 21.01).
12.13 - Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in
the form of pellets.

This heading is restricted to cereal straw and husks in an unprepared state as obtained from the
threshing of cereals, or chopped, ground or pressed, or put up in the form of pellets (i.e.
agglomerated either directly by compression or by the addition of a binder in a proportion not
exceeding 3 % by weight), but not further prepared. It excludes cleaned, bleached or dyed straw
(heading 14.01).

12.14 - Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale,
lupines, vetches and similar forage products, whether or not in the form of pellets.

1214.10 - Lucerne (alfalfa) meal and pellets

1214.90 - Other

This heading covers :

(1) Swedes (rutabagas) (Brassica napobrassica), mangolds, forage turnips, forage carrots
(white or pale yellow in colour) and other forage roots. These roots remain classified in this
heading even though some of them may be suitable for human consumption.

(2) Hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage
products, fresh or dried, whole, cut, chopped or pressed. These products remain in the heading
whether or not they have been salted or otherwise treated in a silo to prevent fermentation or
deterioration.

The expression “similar forage products” refers only to plants specially grown for animal food. It
does not include vegetable waste which may be used for the same purpose (heading 23.08).

The forage products of this heading may also be in the form of pellets, i.e. agglomerated either
directly by compression or by the addition of a binder in a proportion not exceeding 3 % by
weight.

The heading also excludes :

(a) Carrots (reddish-yellow in colour) of heading 07.06.

(b) Cereal straw and husks (heading 12.13).

(c) Vegetable products which, though used for animal food, are not specially grown for that
purpose, e.g., beet or carrot tops and maize (corn) leaves (heading 23.08).

(d) Preparations of a kind used in animal feeding (e.g., sweetened forage) (heading 23.09).

______________________
Chapter 13

Lac; gums, resins and other vegetable saps and extracts

Note.

1.- Heading 13.02 applies, inter alia, to liquorice extract and extract of pyrethrum, extract of
hops, extract of aloes and opium.

The heading does not apply to :

(a) Liquorice extract containing more than 10 % by weight of sucrose or put up as

confectionery (heading 17.04);

(b) Malt extract (heading 19.01);

(c) Extracts of coffee, tea or maté (heading 21.01);

(d) Vegetable saps or extracts constituting alcoholic beverages (Chapter 22);

(e) Camphor, glycyrrhizin or other products of heading 29.14 or 29.38;

(f) Concentrates of poppy straw containing not less than 50 % by weight of alkaloids
(heading 29.39);

(g) Medicaments of heading 30.03 or 30.04 or blood-grouping reagents (heading 38.22);

(h) Tanning or dyeing extracts (heading 32.01 or 32.03);

(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

(k) Natural rubber, balata, gutta-percha, guayule, chicle or similar natural gums (heading
40.01).

13.01 - Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams).

1301.20 - Gum Arabic

1301.90 - Other

(I) Lac.

Lac is a resinous substance produced on several kinds of tropical trees by an insect belonging to
the same family as the cochineal and the kermes.
The most important commercial varieties are the following :

(A) Stick lac, usually consisting of twigs on which the lac has been deposited in a more or less
thick layer; it is dark red and the most highly coloured variety of lac.

(B) Seed lac, the crushed lac detached from the branches, usually by washing which removes
part of its colouring matter.

(C) Shellac, also known as sheet, plate, or slab-lac, obtained by fusion and filtering which
purifies the gum. It takes the form of thin, vitreous flakes, amber-coloured or reddish. A similar
product in the shape of discs is known as “button lac”.

Shellac is used largely in the preparation of varnishes, in the electrical industry and for the
production of sealing wax.

(D) Refuse lac (or garnet lac) obtained from the residues left from the preparation of shellac.

Lac may also be decolourised or bleached and is then sometimes put up in the form of twisted
hanks.

The sap of certain oriental trees which hardens, forming a resistant film when exposed to air (known as
“Japan lacquer”, “Chinese lacquer”, etc.), is excluded (heading 13.02).

(II) Natural gums, resins, gum-resins and oleoresins.

Natural gums, resins, gum-resins and oleoresins are vegetable secretions, which may solidify on
contact with air. These terms are often used indiscriminately. These products have the following
distinguishing features :

(A) True gums are odourless, tasteless and more or less soluble in water, forming sticky
substances. They burn without melting and without odour.

(B) Resins are insoluble in water, have a slight odour, are poor conductors of electricity and
acquire a negative electric charge. They soften and melt more or less completely on the
application of heat, and when ignited burn with a smoky flame and characteristic odour.

(C) Gum-resins, as the name implies, consist of natural mixtures of gums and resins in variable
proportions, and are therefore partly soluble in water; they generally have a penetrating and
characteristic odour and taste.

(D) Oleoresins are exudates consisting mainly of volatile and resinous constituents. Balsams are
oleoresins characterized by a high content of benzoic or cinnamic compounds.

The principal products are :

(1) Gum Arabic (from various acacias) (sometimes also called Nile gum, Aden gum, Senegal
gum); gum tragacanth (obtained from certain varieties of Astragalus); Basra gum; Anacardium
(gum of the cashew nut tree); Indian gum; certain so-called “indigenous” gums from various
species of Rosaceae, such as cherry, plum, apricot, peach or almond trees.

(2) Fresh oleoresins (liquids) of the pine (including turpentine), fir or other conifers (crude or
refined), as well as conifer resins (galipot, etc.) which are dried on the incision on the tree and
which contain vegetable waste.

(3) Copal (India, Brazil, Congo, etc.), including fossil copal; kauri gum; damar; mastic; elemi;
sandarac; dragon’s blood.

(4) Gamboge; gum ammoniac; asafoetida; scammony; euphorbia; galbanum; opoponax;

olibanum or incense; myrrh; acaroid; guaiacum.

(5) Gum benzoin; styrax or storax (solid or liquid); tolu balsam; Peruvian balsam; Canada
balsam; copaiba balsam; Mecca balsam; thapsia.

(6) Cannabis resin (crude or purified) obtained from the Cannabis plant. (Cannabis resin is a
narcotic drug see the list at the end of Chapter 29.)

The natural gums, resins, gum-resins and oleoresins covered by this heading may be crude,
washed, purified, bleached, crushed or powdered. They are, however, excluded from this heading
when they have been subjected to processes such as treatment with water under pressure,
treatment with mineral acids or heat-treatment; for example : gums and gum-resins rendered
water-soluble by treatment with water under pressure (heading 13.02), gums rendered soluble by
treatment with sulphuric acid (heading 35.06), and resins which have been heat-treated to make
them soluble in drying oils (heading 38.06).

The heading also excludes :

(a) Amber (heading 25.30).

(b) Medicaments containing natural balsams and prepared medicaments of various kinds known
as balsams (heading 30.03 or 30.04).

(c) Lac-dye, the colouring matter extracted from lac (heading 32.03).

(d) Resinoids (extracted from the substances of this heading) and extracted oleoresins (heading
33.01).

(e) Tall oil (sometimes known as “liquid rosin”) (heading 38.03).

(f) Spirits of turpentine (heading 38.05).

(g) Rosin, resin acids, rosin spirit and rosin oils, resinates, rosin pitch, brewers’ pitch and
similar preparations based on rosin (Chapter 38).

13.02 - Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and
other mucilages and thickeners, whether or not modified, derived from vegetable products.

- Vegetable saps and extracts :

1302.11 - - Opium

1302.12 - - Of liquorice

1302.13 - - Of hops

1302.14 - - Of ephedra

1302.19 - - Other

1302.20 - Pectic substances, pectinates and pectates

- Mucilages and thickeners, whether or not modified, derived from vegetable products :

1302.31 - - Agar-agar

1302.32 - - Mucilages and thickeners, whether or not modified, derived from locust beans, locust
bean seeds or guar seeds

1302.39 - - Other

(A) Vegetable saps and extracts.

The heading covers vegetable saps (vegetable products usually obtained by natural exudation or
incision) and extracts (vegetable products extracted from the original vegetable material by
solvents), provided that they are not specified or included in more specific headings of the
Nomenclature (see list of exclusions at the end of Part (A) of this Explanatory Note).

These saps and extracts differ from the essential oils, resinoids and extracted oleoresins of
heading 33.01, in that, apart from volatile odoriferous constituents, they contain a far higher
proportion of other plant substances (e.g., chlorophyll, tannins, bitter principles, carbohydrates
and other extractive matter).

The saps and extracts classified here include :

(1) Opium, the dried sap of the unripe capsules of the poppy (Papaver somniferum) obtained by
incision of, or by extraction from, the stems or seed pods. It is generally in the form of balls or
cakes of varying size and shape. However, concentrates of poppy straw containing not less than
50 % by weight of alkaloids are excluded from this heading (see Note 1 (f) to this Chapter).

(2) Liquorice extracted from the dried roots of a plant of the Leguminosae family (Glycyrrhiza
glabra) by hot water under pressure and then concentrated. It may be in liquid form or in blocks,
cakes, sticks, slices or powder. (Liquorice containing more than 10 % by weight of sucrose, or
put up (i.e., prepared) as confectionery whatever the sugar content, is excluded, see
heading 17.04.)

(3) Extract of hops.

(4) Pyrethrum extract, obtained mainly from the flowers of various pyrethrum varieties (e.g.,
Chrysanthemum cinerariaefolium) by extraction with an organic solvent such as normal hexane
or “petroleum ether”.

(5) Extracts of the roots of plants containing rotenone (derris, cubé, timbo, barbasco, etc.).

(6) Extracts and tinctures of any plant of the genus Cannabis.

Cannabis resin, whether crude or purified, is excluded (heading 13.01).

(7) Ginseng extract, obtained by water or alcohol extraction, whether or not put up for retail
sale.

Mixtures of ginseng extract with other ingredients (e.g., lactose or glucose) used for the
preparation of ginseng “tea” or beverage are excluded (heading 21.06).

(8) Aloes, a thickened sap with a very bitter taste, obtained from several varieties of the plant
with the same name (Liliaceae family).

(9) Podophyllum, a resinous substance extracted by alcohol from the dried rhizomes of
Podophyllum peltatum.

(10) Curare, an aqueous extract from the leaves and bark of various plants of the Strychnos
family.

(11) Quassia amara extract, obtained from the wood of the shrub of the same name
(Simaroubaceae family), which grows in South America.

Quassin, the principal bitter extract of the wood of the Quassia amara, is a heterocyclic
compound of heading 29.32.

(12) Other medicinal extracts, e.g., belladonna, black alder (alder buckthorn), cascara sagrada,
garlic, gentian, jalap, cinchona, rhubarb, sarsaparilla, tamarind, valerian, pine buds, coca,
colocynth, male fern, witch hazel, henbane, ergot of rye.
(13) Manna, a solid, sweet sap obtained by incision from certain varieties of ash tree.

(14) Bird lime, the viscous and stringy glue, greenish in colour, extracted from mistletoe berries
or holly.

(15) Aqueous extract obtained from cassia pulp. Cassia pods and cassia pulp are, however,
excluded (heading 12.11).

(16) Gum kino, a thickened sap of certain tropical trees used in tanning and medicine.

(17) Japan (or Chinese) lacquer (natural lacquer), a sap obtained by incision from certain species
of shrubs known as rhus (urushi) growing in the Far East (e.g., Rhus vernicifera). It is used for
coating or decorating various articles (trays, chests, etc.).

(18) Papaw juice, whether or not dried, but not purified as papain enzyme. (The agglomerated
latex globules can still be observed on microscopic examination.) Papain is excluded
(heading 35.07).

(19) Cola (kola) extract, obtained from cola nuts (seeds of various Cola species, e.g., Cola nitida)
and used mainly in the manufacture of certain beverages.

(20) Cashew nutshell extract. The polymers of cashew nutshell liquid extract are, however,
excluded (generally heading 39.11).

(21) Vanilla oleoresin (sometimes erroneously known as “vanilla resinoid” or “vanilla extract”).

Saps are usually thickened or solidified. Extracts may be in liquid, paste or solid form.
“Tinctures” are extracts still dissolved in the alcohol by means of which they are extracted; the
so-called “fluid extracts” are solutions of extracts in, for example, alcohol, glycerol or mineral
oil. Tinctures and fluid extracts are generally standardised (for instance, pyrethrum extract may
be standardised by adding mineral oil to produce commercial grades with a standard pyrethrins
content of, e.g., 2 %, 20 % or 25 %). Solid extracts are obtained by evaporating the solvent. Inert
substances are sometimes added to certain extracts so that they can be more easily reduced to
powder (e.g., belladonna extract, to which powdered gum Arabic is added), or to obtain a
standard strength (for instance, certain quantities of starch are added to opium in order to obtain
a product containing a known portion of morphine). The addition of such substances does not
affect the classification of these solid extracts. However, extracts may not be subjected to
additional extraction cycles or to purification processes, such as chromatographic purification,
that increase or decrease certain compounds or compound classes to a degree that cannot be
achieved solely by means of initial solvent extraction.

Extracts may be simple or compound. Simple extracts are obtained by the treatment of only one
variety of plant. Compound extracts are obtained either by mixing simple extracts or by treating
mixtures of different varieties of plants. Compound extracts (whether in the form of alcoholic
tinctures or in any other forms) therefore contain the constituents of several kinds of plant; they
include compound jalap extract, compound extract of aloes, compound extract of cinchona, etc.
The vegetable saps and extracts of this heading are generally raw materials for various
manufactured products. They are excluded from the heading when, because of the addition of
other substances, they have the character of food preparations, medicaments, etc. They are also
excluded from the heading when they are highly refined or purified, e.g., by means of
chromatographic purification, ultrafiltration, or additional extraction cycles (e.g. liquid-liquid
extraction) following initial extraction.

Certain products of this heading, which are regarded as narcotic drugs under international
instruments, are indicated in the list appearing at the end of Chapter 29.

Examples of excluded preparations are :

(i) Flavoured syrups containing vegetable extracts (heading 21.06).

(ii) Preparations used for making beverages. These preparations are obtained by compounding
vegetable extracts of this heading with lactic acid, tartaric acid, citric acid, phosphoric acid,
preserving agents, foaming agents, fruit juices, etc., and sometimes with essential oils. The
preparations thus obtained are generally classified in heading 21.06 or 33.02.

(iii) Medicinal preparations (some of which are also known as “tinctures”) consisting of
mixtures of vegetable extracts with other products (e.g., preparations which consist of a mixture
of extract of capsicum, spirits of turpentine, camphor and methyl salicylate, or of a mixture of
tincture of opium, anise oil, camphor and benzoic acid) (heading 30.03 or 30.04).

(iv) Intermediate products for the manufacture of insecticides, consisting of pyrethrum extracts
diluted by addition of mineral oil in such quantities that the pyrethrins content is less than 2 %,
or with other substances such as synergists (e.g., piperonyl butoxide) added (heading 38.08).

The heading also excludes vegetable extracts which have been mixed or compounded (without the
addition of other substances) for therapeutic or prophylactic purposes. Such mixtures, and similar
medicinal compound extracts made by treating a mixture of plants, are classified in heading 30.03 or
30.04. That latter heading also covers simple vegetable extracts (whether or not standardised or
dissolved in any solvent) when put up in measured doses for therapeutic or prophylactic purposes or in
forms or packings for retail sale for such purposes.

The heading excludes essential oils, resinoids and extracted oleoresins (heading 33.01). Essential oils
(which may also be obtained by solvent extraction) differ from the extracts classified under this heading
in that they are essentially composed of volatile odoriferous substances. Resinoids differ from the
extracts of this heading in that they are obtained by the organic solvent or super-critical fluid (e.g.,
carbon dioxide gas under pressure) extraction of dried natural non-cellular vegetable or animal resinous
materials. Extracted oleoresins differ from the extracts provided for in this heading in that they (1) are
obtained from natural cellular raw plant materials (almost always spices or aromatic plants), either by
organic solvent extraction or by super-critical fluid extraction, and (2) contain volatile odoriferous
principles together with non-volatile flavouring principles, which define the characteristic odour or
flavour of the spice or aromatic plant.
The heading further excludes the following vegetable products, classified under more specific headings
of the Nomenclature :

(a) Natural gums, resins, gum-resins and oleoresins (heading 13.01).

(b) Malt extract (heading 19.01).

(c) Extracts of coffee, tea or maté (heading 21.01).

(d) Vegetable saps and extracts constituting alcoholic beverages (Chapter 22).

(e) Tobacco extracts (heading 24.03).

(f) Camphor (heading 29.14) and glycyrrhizin and glycyrrhizates (heading 29.38).

(g) Extracts used as blood-grouping reagents (heading 38.22).

(h) Tanning extracts (heading 32.01).

(ij) Dyeing extracts (heading 32.03).

(k) Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums
(heading 40.01).

(B) Pectic substances, pectinates and pectates.

Pectic substances (generally known in commerce as “pectins”) are polysaccharides, the basic
structure of which consists of polygalacturonic acids. They occur in the cells of plants,
particularly fruit and vegetables, and are commercially extracted from the residues of apples,
pears, quinces, citrus fruit, sugar beet, etc. Pectins are mainly used as “setting” agents in the
preparation of jam and other preserves. They may be liquids or powders, and are classified in this
heading whether or not standardised by the addition of sugars (glucose, sucrose, etc.) or other
products (in order to ensure a constant activity in use). They sometimes contain sodium citrate or
other buffer salts.

Pectinatesare salts of pectinic acids (partially methoxylated polygalacturonic acids) and pectates
are salts of pectic acids (demethoxylated pectinic acids). They have much the same properties
and uses as pectins.

(C) Agar-agar and other mucilages and thickeners, whether or not modified, derived from
vegetable products.

Mucilages and thickeners, derived from vegetable products, swell in cold water and dissolve in
hot, forming a homogeneous, gelatinous and generally tasteless mass on cooling. They are
chiefly used as alternatives to gelatin in the preparation of food, in the manufacture of textile or
paper dressings, to clarify certain liquids, for bacterial culture, in pharmacy and in the
manufacture of cosmetics. They may be modified by chemical treatment (for example, esterified,
etherified, treated with borax, acids or alkalis).

These products remain classified in this heading whether or not standardized by the addition of
sugars (glucose, sucrose, etc.) or other products (in order to ensure a constant activity in use).

The most important are :

(1) Agar-agar (or agar) obtained by extraction from certain marine algae found mainly in the
Indian and Pacific Oceans, and usually presented in the form of dried fibres, flakes, powder or in
a gelatinous form obtained by treatment with acids. It is commercially known as “gelose” and
also as Japanese vegetable gelatin (or moss) or Alga spinosa.

(2) Endosperm flour of locust beans (Ceratonia siliqua) or guar seeds (Cyamopsis psoralioides
or Cyamopsis tetragonoloba). These flours are included in this heading, whether or not modified
by chemical treatment in order to improve or stabilise their mucilaginous properties (viscosity,
solubility, etc.).

(3) Carrageenan extracted from carrageen (known also as Irish moss or pearl moss) and usually
in the form of fibrous threads, flakes or powder. The heading also includes mucilaginous
substances obtained from carrageenan by chemical transformation (e.g., “sodium carrageenate”).

(4) Thickeners obtained from gums or gum-resins rendered water-soluble by treatment with
water under pressure or by any other process.

(5) Cotyledon flour of tamarind seeds (Tamarindus indica). These flours are included in this
heading even if modified by heat or chemical treatment.

The heading excludes :

(a) Raw or dried seaweed and other algae (generally heading 12.12).

(b) Alginic acid and alginates (heading 39.13).

Chapter 14

Vegetable plaiting materials; vegetable products

not elsewhere specified or included

Notes.

1.- This Chapter does not cover the following products which are to be classified in Section XI :
vegetable materials or fibres of vegetable materials of a kind used primarily in the manufacture
of textiles, however prepared, or other vegetable materials which have undergone treatment so as
to render them suitable for use only as textile materials.
2.- Heading 14.01 applies, inter alia, to bamboos (whether or not split, sawn lengthwise, cut to
length, rounded at the ends, bleached, rendered non-inflammable, polished or dyed), split osier,
reeds and the like, to rattan cores and to drawn or split rattans. The heading does not apply to
chipwood (heading 44.04).

3.- Heading 14.04 does not apply to wood wool (heading 44.05) and prepared knots or tufts for
broom or brush making (heading 96.03).

GENERAL

This Chapter covers :

(1) Vegetable materials, raw or simply worked, of a kind used primarily for plaiting, broom or
brush making, or as stuffing or padding.

(2) Seeds, pips, hulls and nuts of a kind used for carving, for the manufacture of buttons and
other small fancy-goods.

(3) Other vegetable products not elsewhere specified.

The Chapter excludes vegetable materials of a kind used primarily in the manufacture of textiles,
however prepared, and other vegetable materials processed for use as textile materials (Section
XI).

14.01 - Vegetable materials of a kind used primarily for plaiting (for example, bamboos,
rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark).

1401.10 - Bamboos

1401.20 - Rattans

1401.90 - Other

This heading covers raw vegetable materials of a kind used primarily for the manufacture, by
joining or plaiting, of articles such as mats and matting, trays, basket-ware of all kinds (including
baskets for packing fruit, vegetables, oysters, etc.), hampers, valises, furniture (e.g., chairs and
tables), hats, etc. These raw materials may also be used for the manufacture of brushes, umbrella
handles, walking sticks, fishing rods, pipe stems, coarse ropes, etc., for the manufacture of paper
pulp, or as litter.

The heading covers, inter alia, the following raw materials :

(1) Bamboos, special varieties of grasses, which grow profusely in some regions and
particularly in China, Japan and India. Bamboos have a very light, shiny, generally hollow stalk,
in some cases with a groove between alternate pairs of nodes. Bamboos (whether or not split,
sawn lengthwise or cut to length, rounded at the ends, bleached, rendered non-inflammable,
polished or dyed) are covered by this heading.

(2) Rattans are stems of climbing palms usually of the genus Calamus and come mainly from
Southern Asia. They are cylindrical, solid and flexible and generally vary between 0.3 cm and
6 cm in diameter and in colour vary from yellow to brown; they may have a dull (matt) or glossy
surface. The heading includes rattan cores and the hard outer canes; it also covers the long strips
obtained by cutting longitudinally these cores or canes or the whole rattans.

(3) Reeds and rushes, collective terms applied to many herbaceous plants which grow in damp
places, both in temperate zones and in the tropics. Reeds generally have the more rigid stalks or
stems, straight and hollow, with nodes at fairly regular intervals, marking the place of the leaves.
The best known varieties include water rushes (Scirpus lacustris), common or wild reeds
(Arundo donax and Phragmites communis), various species of Cyperus (e.g., Cyperus
tegetiformis, the Chinese mat grass) and species of Juncus (e.g., Juncus effusus, the Japanese mat
rush).

(4) Osier (white, yellow, green or red), the long, pliable young shoots or branches of certain
varieties of the willow tree (Salix).

(5) Raffia, the commercial name for the fibrous strips obtained from the leaves of certain palm
trees of the genus Raphia, of which the most important is the Raphia ruffia grown chiefly in
Madagascar. Raffia is used for plaiting and as a tying material in horticulture. Fabrics of unspun
raffia are excluded (heading 46.01). The heading includes other leaves and grasses (e.g., those of
the Panama and latania) which are used for the same purposes as raffia and in hat-making.

(6) Cereal straw, with or without ears, which has been cleaned, bleached or dyed (see below).

(7) The inner bark (bast) of several varieties of lime (Tilia species). The fibres of this bark are
very strong and are used for the manufacture of ropes, packing cloth and coarse matting and also
for tying plants. The heading includes baobab bark and the bark of certain willows or poplars,
which serve similar purposes.

Apart fromcereal straws, which in the unprepared state are excluded (heading 12.13), vegetable
plaiting materials fall in this heading whether or not washed and whether raw, or split in strips,
peeled, polished, bleached, prepared for dyeing, dyed, varnished or lacquered, or rendered
non-inflammable. The goods of the heading may also be cut to length, whether or not rounded at
the ends (straw for making drinking straws, canes for making fishing-rods, bamboos for dyeing,
etc.), or assorted in bundles or hanks which may be lightly twisted for convenience of packing,
storage, transport, etc.; the materials of this heading which have been assembled by twisting so
as to be suitable for use in that state in place of plaits are classified inheading 46.01.

The heading also excludes :

(a) Chipwood (heading 44.04).

(b) Vegetable materials described above which have been rolled, crushed, combed or otherwise
prepared for spinning (headings 53.03 or 53.05).

Section III

ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS;
ANIMAL OR VEGETABLE WAXES

Chapter 15

Animal, vegetable or microbial fats and oils and their cleavage products;
prepared edible fats; animal or vegetable waxes

Notes.

1.- This Chapter does not cover :

(a) Pig fat or poultry fat of heading 02.09;

(b) Cocoa butter, fat or oil (heading 18.04);

(c) Edible preparations containing by weight more than 15 % of the products of heading
04.05 (generally Chapter 21);

(d) Greaves (heading 23.01) or residues of headings 23.04 to 23.06;

(e) Fatty acids, prepared waxes, medicaments, paints, varnishes, soap, perfumery, cosmetic
or toilet preparations, sulphonated oils or other goods of Section VI; or

(f) Factice derived from oils (heading 40.02).

2.- Heading 15.09 does not apply to oils obtained from olives by solvent extraction
(heading 15.10).

3.- Heading 15.18 does not cover fats or oils or their fractions, merely denatured, which are to be
classified in the heading appropriate to the corresponding undenatured fats and oils and their
fractions.

4.- Soap-stocks, oil foots and dregs, stearin pitch, glycerol pitch and wool grease residues fall in
heading 15.22.

Subheading Note.

1.- For the purposes of subheading 1509.30, virgin olive oil has a free acidity expressed as oleic
acid not exceeding 2.0 g/ 100 g and can be distinguished from the other virgin olive oil
categories according to the characteristics indicated in the Codex Alimentarius Standard 33-
1981.

2.- For the purposes of subheadings 1514.11 and 1514.19, the expression “low erucic acid rape
or colza oil” means the fixed oil which has an erucic acid content of less than 2 % by weight.

GENERAL

(A) This Chapter covers :

(1) Animal, vegetable or microbial fats and oils, whether crude, purified or refined or treated in
certain ways (e.g., boiled, sulphurised or hydrogenated).

(2) Certain products derived from fats or oils, particularly their cleavage products (e.g., crude
glycerol).

(3) Compounded edible fats and oils (e.g., margarine).

(4) Animal or vegetable waxes.

(5) Residues resulting from the treatment of fatty substances or of animal or vegetable waxes.

The following are, however, excluded :

(a) Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, ofheading
02.09.

(b) Butter and other fats and oils derived from milk (heading 04.05); dairy spreads of
heading 04.05.

(c) Cocoa butter, fat and oil (heading 18.04).

(d) Greaves (heading 23.01); oil cake, residual olive pulp and other residues (except dregs)
resulting from the extraction of vegetable or microbial fats and oils (headings 23.04 to 23.06).

(e) Fatty acids, acid oils from refining, fatty alcohols, glycerol (other than crude glycerol),
prepared waxes, medicaments, paints, varnishes, soap, perfumery, cosmetic or toilet
preparations, sulphonated oils or other goods of Section VI.

(f) Factice derived from oils (heading 40.02).

With the exception of sperm oil and jojoba oil, animal, vegetable or microbial fats and oils
are esters of glycerol with fatty acids (such as palmitic, stearic and oleic acids).

They may be either solid or fluid, but are all lighter than water. On fairly long exposure to
air they become rancid due to hydrolysis and oxidation. When heated they decompose, giving off
an acrid, irritant odour. They are all insoluble in water, but completely soluble in diethyl ether,
carbon disulphide, carbon tetrachloride, benzene, etc. Castor oil is soluble in alcohol but the
other animal, vegetable or microbial fats and oils are only slightly soluble in alcohol. They all
leave a persistent greasy stain on paper.

The esters forming triglyceride fats can be broken up (saponification) by the action of
superheated steam, dilute acids, enzymes or catalysts, giving glycerol and fatty acids, or by the
action of alkalis, which give glycerol and the alkali salts of fatty acids (soaps).

Headings 15.04 and 15.06 to 15.15 also cover fractions of the fats and oils mentioned in
those headings, provided they are not more specifically described elsewhere in the Nomenclature
(e.g., spermaceti, heading 15.21). The main methods used for fractionation are as follows :

(a) dry fractionation which includes pressing, decantation, winterisation and filtration;

(b) solvent fractionation; and

(c) fractionation with the assistance of a surface-active agent.

Fractionation does not cause any changes in the chemical structure of the fats or oils.

The expression “fats or oils or their fractions, merely denatured” mentioned in Note 3 to this
Chapter refers to fats or oils or their fractions to which a denaturant, such as fish oil, phenols,
petroleum oils, oil of turpentine, toluene, methyl salicylate (wintergreen oil), oil of rosemary, has
been added to render them inedible. These substances are added in small quantities (generally
not more than 1 %) which render the fats or oils or their fractions, e.g., rancid, sour, pungent,
bitter. It should be noted, however, that Note 3 to this Chapter does not apply to denatured
mixtures or preparations of fats or oils or their fractions (heading 15.18).

Subject to the exclusions in Note 1 to this Chapter, animal, vegetable or microbial fats and
oils and their fractions are classified in this Chapter whether used as foodstuffs or for technical or
industrial purposes (e.g., the manufacture of soap, candles, lubricants, varnishes or paints).

Vegetable or animal waxes consist essentially of the esters of certain higher fatty acids
(palmitic, cerotic, myristic) with certain alcohols other than glycerol (cetyl, etc.). They contain a
certain proportion of their acids and alcohols in the free state, and also some hydrocarbons.

These waxes do not yield glycerol on hydrolysis and on heating they do not give off the
acrid odour of fats and do not become rancid. Waxes are generally harder than fats.

(B) Headings 15.07 to 15.15 of this Chapter cover the single (i.e., not mixed with fats or oils of
another nature), fixed vegetable or microbial fats and oils mentioned in the headings, together
with their fractions, whether or not refined, but not chemically modified.

Vegetable fats and oils occur widely in nature and are found in the cells of certain parts of
plants (e.g., seeds and fruit), from which they are extracted by pressure or by means of solvents.
 The vegetable or microbial fats and oils classified in these headings are fixed fats and
oils - i.e., fats and oils which cannot easily be distilled without decomposition, which are not
volatile and which cannot be carried off by superheated steam (which decomposes and saponifies
them).

With the exception of, e.g., jojoba oil, vegetable fats and oils are mixtures of glycerides, but
whereas palmitic and stearic glycerides, which are solid at room temperature, predominate in
solid oils, fluid oils are mainly composed of glycerides which are liquid at room temperature
(glycerides of oleic acid, linoleic acid, linolenic acid, etc.). Microbial fats and oils are also
mixtures of glycerides mainly of polyunsaturated fatty acids such as arachidonic acid and
linoleic acid, which are liquid at room temperature.

These headings cover crude fats and oils and their fractions, as well as those which have been
refined or purified, e.g., by clarifying, washing, filtering, decolourising, deacidifying or
deodorising.

The by-products of the refining of oils, e.g., “oil foots and dregs”, and soap-stocks fall
inheading 15.22. Acid oils from refining fall in heading 38.23 and are prepared by decomposing
with mineral acid the soap-stock obtained during the refining of crude oils.

The vegetable fats and oils covered by these headings are mainly obtained from the oil seeds
and oleaginous fruits of headings 12.01 to 12.07, but may also be obtained from vegetable
materials classified elsewhere (e.g. : olive oil, oils obtained from the kernels of peaches, apricots
or plums of heading 12.12, oils obtained from almonds, walnuts, pignolia nuts, pistachio nuts,
etc., of heading 08.02, oil obtained from germ of cereals).

These headings do not cover edible or inedible mixtures or preparations, or vegetable fats and
oils that have been chemically modified (heading 15.16, 15.17 or 15.18, unless they have the
character of products classified elsewhere, e.g., in headings 30.03, 30.04, 33.03 to 33.07, 34.03).
Microbial fats and oils covered by heading 15.15 are obtained by extracting lipid from
oleaginous microorganisms. Microbial fats and oils are also known as single cell oils (SCO).

15.01 - Pig fat (including lard) and poultry fat, other than that of heading 02.09 or 15.03.

1501.10 - Lard

1501.20 - Other pig fat

1501.90 - Other

The fats of this heading may be obtained by any process, e.g., by rendering, pressing or solvent-
extraction. The most commonly used processes are wet rendering (steam or low-temperature)
and dry rendering. In the dry rendering process a portion of the fat is drained off by application
of high temperature; another portion of the fat is pressed out and added to the drained-off fat. In
some cases, the remainder of the fat contained in the residues may be solvent-extracted.
Subject tothe above considerations, the heading includes :

- Lard, an edible soft creamy white solid or semi-solid fat obtained from the fatty tissue of pigs.
Depending on the production method and the fatty tissue used, different lards are produced. For
example, the best grade of edible pig fat is obtained, generally by dry rendering, from the
internal fat of the abdomen of the pig. Most lards are deodorised and in some cases, antioxidants
may be added to prevent rancidity.

Lard containing bay leaves or other spices, added only in small quantities insufficient to
change its essential character, is classified in this heading, but edible mixtures or preparations
containing lard are excluded (heading 15.17).

- Other pig fats, including bone fat, fats obtained from waste and other inedible fats for uses
other than human consumption, such as for manufacturing and animal feeding.

- Poultry fats, including bone fat and fats obtained from waste.

Bone fatobtained from fresh bones is a white or yellowish fat with the consistency and smell of
tallow; but from stale bones it is soft, granular, dirty yellow or brown, with a disagreeable odour.
It is used in soap or candle making and as a lubricant.

Fats obtained from waste are carcass fats, fats from certain other animal waste or residues
(tongue parings, paunches, trimming, etc.) or greases obtained from the trimming or cleaning of
skins. They generally have the following characteristic features : dark colour, unpleasant odour,
higher content of e.g., free fatty acids (oleic, palmitic, etc.), cholesterol and impurities, and lower
melting point than the lard or other fats of this heading. They are mainly used for technical
purposes.

These fats may be crude or refined. Refining is effected by neutralisation, by treatment with
Fuller’s earth, insufflation with superheated steam, filtering, etc.

These products are used in the preparation of foods, for manufacturing ointments, soaps, etc.

The heading also excludes :

(a) Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, of
heading 02.09.

(b) Lard stearin and lard oil (heading 15.03).

(c) Fats obtained from animals other than those mentioned in this heading (heading 15.02,
15.04 or15.06).

(d) Bone oil of heading 15.06.

(e) Imitation lard (heading 15.17).

15.02 - Fats of bovine animals, sheep or goats, other than those of heading 15.03.

1502.10 - Tallow

1502.90 - Other

This heading covers the fat surrounding the viscera and muscles of bovine animals, sheep or
goats, that from bovine animals being the most important. This fat may be raw (fresh, chilled or
frozen), salted, in brine, dried, smoked or in the form of rendered fat (tallow). The rendering
processes used are the same as those for obtaining the fats of heading 15.01. The heading also
covers fats obtained by pressing or solvent-extraction.

“Premier jus” (oleo stock) is the best grade of edible tallow. It is a solid white or yellowish
product which is odourless if of recent preparation but develops a characteristic rancid odour
after exposure to air.

Tallow is almost exclusively composed of glycerides of oleic, stearic and palmitic acids.

Tallow is used for the preparation of edible fats or of lubricants, in the manufacture of soap or
candles, for dressing leather, in the preparation of animal feeds, etc.

The heading also includes bone fat and fats obtained from waste, of bovine animals, sheep or
goats. The description of the corresponding fats in the Explanatory Note to heading 15.01 applies
also to such fats of this heading.

The heading excludes :

(a) Oleostearin, oleo-oil and tallow oil (heading 15.03).

(b) Fat obtained from horses (heading 15.06).

(c) Bone fat and fats obtained from waste, of animals other than those mentioned in this
heading (heading 15.01, 15.04 or 15.06).

(d) Oils of animal origin (e.g., neat’s foot oil and bone oil, of heading 15.06).

(e) Certain vegetable fats known as “vegetable tallows”, e.g., “Chinese vegetable tallow”
(stillingia fat) and “Borneo tallow” (heading 15.15).

15.03 - Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or
otherwise prepared.

This heading covers products obtained by pressing lard (i.e., lard stearin and lard oil) or by
pressing tallow (i.e., oleo-oil, tallow oil and oleostearin). In these processes the lard or tallow is
held in heated tanks for three to four days during which time crystals of lard stearin or
oleostearin are formed. The resulting grainy mass is then pressed to separate the oils from the
stearins. This pressing differs from the pressing in dry rendering which is conducted at higher
temperature to remove the residual fat from the other animal materials such as protein and
connective tissue, etc. The products of this heading may also be obtained by other methods of
fractionation.

Lard stearin is the solid white fat left after lard or other rendered pig fat has been pressed. The
heading covers both the edible and inedible forms. Edible lard stearin is sometimes mixed with
soft lard to give it a firmer consistency (heading 15.17). Inedible lard stearin is used as a
lubricant or as a source of glycerol, olein or stearin.

Lard oilis a product obtained by the cold pressing of lard or other rendered pig fat. It is a
yellowish liquid with a faintly greasy odour and pleasant taste, used in certain industrial
processes (wool processing, soap manufacture, etc.) or as a lubricant or sometimes for food
purposes.

Oleo-oil(edible) is a white or yellowish solid fat of soft consistency with a faint smell of tallow
and an agreeable flavour. It is crystalline but may become granular on rolling or smoothing. It is
composed mainly of the glyceride of oleic acid (triolein). Oleo-oil is chiefly used for the
manufacture of edible products, such as margarine or imitation lard, and as a lubricant.

Tallow oil(inedible oleo-oil) is a yellowish liquid, smells of tallow, and turns rancid very easily
when exposed to air. It is used for soap-making and is mixed with mineral oils for use as a
lubricant.

The harder part which remains after the extraction of the oleo-oil or tallow oil is a mixture
consisting mainly of the glycerides of stearic and palmitic acids (tristearin and tripalmitin).
Known as oleostearin or tallow stearin (“pressed tallow”), it is generally in the form of hard,
brittle cakes or tablets. It is white, odourless and tasteless.

The heading excludes products which have been emulsified, mixed or otherwise prepared
(heading 15.16, 15.17 or 15.18).

15.04 - Fats and oils and their fractions, of fish or marine mammals, whether or not
refined, but not chemically modified.

1504.10 - Fish-liver oils and their fractions

1504.20 - Fats and oils and their fractions, of fish, other than liver oils

1504.30 - Fats and oils and their fractions, of marine mammals

This heading covers fats and oils and their fractions, derived from several varieties of fish (cod,
halibut, menhaden, herring, sardines, anchovy, pilchard, etc.) or marine mammals (whales,
dolphins, seals, etc.). They are extracted from the body or liver of the fish or marine mammal or
from waste thereof. They usually have a characteristic fishy smell and a disagreeable taste, and
vary in colour from yellow to reddish-brown.
Cod liver and halibut liver and other fish liver yield oils with a high content of vitamins and
other organic substances. They are, therefore, chiefly used in medicine. These oils remain in this
heading whether or not their vitamin content has been increased by irradiation or otherwise, but
they fall in Chapter 30 when put up as medicaments, or emulsified or containing other
substances added with a view to therapeutic use.

This heading also includes “fish stearin”, a solid product obtained by pressing and decanting
chilled fish oil. It is a yellowish or brown substance smelling of fish, and is used for the
preparation of degras, lubricants and low-grade soap.

The fats and oils derived from fish or marine mammals remain in this heading when refined, but
are excluded if partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised
(heading 15.16).

15.05 - Wool grease and fatty substances derived therefrom (including lanolin)

Wool grease is a sticky fat with a disagreeable odour, extracted from the soapy water in which
the wool has been scoured or cloth fulled. It may also be extracted from greasy wool by means of
volatile solvents (carbon disulphide, etc.). Wool grease does not consist of glycerol esters and,
therefore, chemically it should be regarded as a wax rather than a fat. It is employed in the
preparation of lubricants and for other industrial purposes, but it is mostly used as lanolin (its
refined product) or for the extraction of wool grease olein or wool grease stearin.

Lanolin, obtained by purifying wool grease, has the consistency of an ointment; it ranges in
colour from yellowish-white to brown according to the degree of refining, deteriorates only very
slightly in the air and has a faint, characteristic odour. Lanolin is very soluble in boiling spirit but
insoluble in water, although it can absorb a large quantity of water, turning into an unctuous
emulsion known as hydrated lanolin.

Anhydrous lanolin is used for the preparation of lubricants, emulsifiable oils or dressings.
Hydrated or emulsified lanolin is mainly used for the preparation of ointments or cosmetics.

Slightly modified lanolin, which retains the essential character of lanolin, and wool alcohols
(also known as lanolin alcohols - mixtures of cholesterol, isocholesterol and other higher
alcohols) are also covered by this heading.

The heading excludes chemically defined alcohols (generally Chapter 29) and preparations based on
lanolin, for example lanolin to which medicated or perfumed substances have been added (heading
30.03 or 30.04, or Chapter 33). Also excluded are lanolins so extensively modified chemically that they
have lost the essential character of lanolin, for example lanolin ethoxylated to such an extent as to be
water soluble (usually heading 34.02).

When wool-grease is steam-distilled and pressed, it separates into a liquid, a solid and a residue.
The liquid, known as wool grease olein is cloudy, reddish-brown and with a faint odour of wool
grease. It is soluble in alcohol, diethyl ether, motor spirit, etc. It is used as a textile greasing
agent in spinning mills.

The solid part (wool grease stearin) is a waxy substance, yellow-brown in colour and smelling
strongly of wool grease, soluble in boiling spirit and other organic solvents. It is used in the
leather industry, for the preparation of lubricants or adhesive greases, and in the manufacture of
candles or soap.

The heading excludes wool grease residues (heading 15.22).

15.06 - Other animal fats and oils and their fractions, whether or not refined, but not
chemically modified.

This heading covers all fats and oils of animal origin and their fractions, except those which are
classified in heading 02.09 or in earlier headings of this Chapter. It therefore covers all animal
fats not obtained from pigs, poultry, bovine animals, sheep, goats, fish or marine mammals, and
all animal oils except lard oil, oleo-oil, tallow oil, oils obtained from fish or marine mammals,
and oils derived from wool grease.

The heading includes in particular :

(1) Fat obtained from horses, hippopotamuses, bears, rabbits, land-crabs, turtles, etc.
(including fats obtained from bone, marrow or waste of these animals).

(2) Neat’s-foot and similar oils obtained by cold pressing the grease obtained by boiling the
foot or shin bones of bovine animals, horses or sheep.

These are pale yellow, sweetish oils, stable in air, chiefly used as lubricants for delicate
mechanisms (watches, sewing-machines, fire-arms, etc.).

(3) Bone oil extracted from bone fat by pressure, or by the treatment of bones with hot water.
This is an odourless, yellowish liquid oil, which does not readily become rancid. It is used as a
lubricant for delicate mechanisms and for dressing skins.

(4) Oil extracted from marrow. A white or yellowish product used in pharmacy and in
perfumery.

(5) Egg-yolk oil extracted from hard-boiled egg-yolks by pressure or by solvents. It is a clear,
golden-yellow or reddish oil, with a smell of boiled eggs.

(6) Turtle-egg oil. Pale yellow and odourless; used for food.

(7) Chrysalis oil extracted from silk-worm chrysalises. This is a reddish-brown oil with a
pronounced and very disagreeable odour; it is used in soap manufacture.
This heading excludes :

(a) Pig or poultry fat (heading 02.09 or 15.01).

(b) Fats of bovine animals, sheep or goats (heading 15.02).

(c) Fats and oils of fish or marine mammals and their fractions (heading 15.04).

(d) Products consisting mainly of pyridine bases (known as Dippel’s oil, also sometimes called
bone-oil) (heading 38.24).

15.07 - Soya-bean oil and its fractions, whether or not refined, but not chemically
modified (+).

1507.10 - Crude oil, whether or not degummed

1507.90 - Other

Soya-bean oil is obtained by extraction from the seeds of the soya bean (Glycine max), using
hydraulic or expeller presses, or solvents. It is a pale yellow, fixed drying oil used for both food
and industrial purposes, e.g., in margarine and salad dressings, in the manufacture of soap,
paints, varnishes, plasticisers, and alkyd resins.

The heading also includes fractions of soya-bean oil. However, soya-bean lecithin, obtained from
crude soya-bean oil during refining, is to be classified in heading 29.23.

° °

Subheading Explanatory Note.

Subheading 1507.10

Fixed vegetable oils, fluid or solid, obtained by pressure, shall be considered as “crude” if they have
undergone no processing other than decantation, centrifugation or filtration, provided that, in order to
separate the oils from solid particles only mechanical force, such as gravity, pressure or centrifugal
force, has been employed, excluding any adsorption filtering process, fractionation or any other physical
or chemical process. If obtained by extraction an oil shall continue to be considered as “crude”, provided
it has undergone no change in colour, odour or taste when compared with the corresponding oil
obtained by pressure.

15.08 - Ground-nut oil and its fractions, whether or not refined, but not chemically
modified (+).

1508.10 - Crude oil

1508.90 - Other

Ground-nut oil or peanut oil is a non-drying oil obtained from the seeds or “nuts” of the common
ground-nut (Arachis hypogaea), by solvent extraction or by pressing.

The filtered and refined oil is used, for example, as a salad oil, for cooking and for making
margarine. Inferior grades are used for making soaps or lubricants.

° °

Subheading Explanatory Note.

Subheading 1508.10

See the Explanatory Note to subheading 1507.10.

15.09 - Olive oil and its fractions, whether or not refined, but not chemically modified.

1509.20 - Extra virgin olive oil

1509.30 - Virgin olive oil

1509.40 - Other virgin olive oils

1509.90 - Other

Virgin olive oils are the oils obtained from the fruit of the olive tree solely by mechanical or other
physical means under conditions, particularly thermal conditions, that do not lead to alterations in the
oil, and which have not undergone any treatment other than washing, decanting, centrifuging and
filtration.

(A) Extra virgin olive oil, which is obtained under specific conditions, in particular as regards the
handling of the olives prior to processing or the temperature control during processing and
storage, which do not lead to any alterations in the oil. As regards its organoleptic
characteristics, it is fruity and presents no defects. It has a clear, light yellow to green colour. It
is suitable for consumption in its natural state. Extra virgin olive oil has a free acidity expressed
as oleic acid not exceeding 0.8 grams per 100 grams and can be distinguished from the other
olive oil categories according to the characteristics indicated in the Codex Alimentarius Standard
33-1981.

(B) Virgin olive oil, which is obtained under specific conditions, particularly thermal ones during
processing and storage, that might lead to some slight alterations in the oil, producing
organoleptic defects not exceeding the limits specified in the Codex Alimentarius Standard 33-
1981. It has a specific fruity taste, a clear light yellow to green colour and is suitable for
consumption in its natural state. Virgin olive oil has a free acidity expressed as oleic acid not
exceeding 2.0 grams per 100 grams and can be distinguished from the other olive oil categories
according to the characteristics indicated in the Codex Alimentarius Standard 33-1981.

(C) Other virgin olive oils, which are obtained under conditions that lead to a product that may
not be suitable for human consumption without further refining and includes the two categories,
i.e., lampante virgin olive oil and ordinary virgin olive oil.

(D) Other includes oils obtained from the virgin olive oils of the above-listed subheadings by
refining methods, which do not lead to alterations in the initial glyceride structure. It includes the
following two categories :

(1) Refined olive oil has a free acidity expressed as oleic acid not exceeding 0.3 grams per
100 grams and other characteristics corresponding to those reported in the Codex Alimentarius
Standard 33-1981. It is a clear, limpid oil containing no sediment. It has a light-yellow colour
and no specific odour or taste and it may be suitable for human consumption.

(2) Olive oil composed of refined olive oil and virgin olive oils is oil consisting of a blend of
refined olive oil and virgin olive oils fit for consumption as they are. It has a free acidity,
expressed as oleic acid, of not more than 1 gram per 100 grams and its other characteristics
correspond to those reported in section 3 of the Codex Alimentarius Standard 33-1981. This
product has a light-yellow to green colour, and a good odour and taste.

(E) Fractions and blends of the oils described under (A) to (D) above.

* *

This heading does not cover olive pomace oil and its blends with virgin olive oils (heading 15.10) or re-
esterified oil obtained from olive oill (heading 15.16).

15.10 - Other oils and their fractions, obtained solely from olives, whether or not refined,
but not chemically modified, including blends of these oils or fractions with oils or fractions
of heading 15.09.

1510.10 - Crude olive pomace oils

1510.90 - Other

This heading covers oils coming from olives, other than the oils of heading 15.09.
This heading includes oils obtained from olive pomace. Olive pomace is the residual solids of
olives after extraction of olive oils of heading 15.09. This residual paste still contains a variable
amount of water and oil.

The oils of this heading may be crude or refined or otherwise treated, provided that no
modification of the glyceridic structure has taken place.

The heading also covers fractions and blends of oils or fractions of this heading with oils or
fractions of heading 15.09. The most common blend consists of a mixture of refined olive
pomace oil and virgin olive oils.

(A) Crude olive pomace oil, which is oil obtained by solvent-extraction or other physical
treatments of the residues left after the extraction of olive oils of heading 15.09. This oil can be
distinguished from those of heading 15.09 by the characteristics for this category indicated in the
Standard of the International Olive Council (COI/T.15/NC No 3). It is intended for technical use
or for human consumption after refining.

(B) Refined olive pomace oil, which is oil obtained from crude olive pomace oil by refining
methods, which do not lead to alterations in the initial glyceridic structure.

Refined olive pomace oils include :

(1) Refined olive pomace oil: it has a free acidity, expressed as oleic acid, of not more than 0.3
grams per 100 grams and other characteristics corresponding to those reported in the Codex
Alimentarius Standard 33-1981 for this category. This product has a light-yellow to brownish
yellow colour, an acceptable odour and taste, and is suitable for human consumption; however, it
may be sold directly to the consumer only if permitted in the country of retail sale.

(2) Olive pomace oil is the oil consisting of a blend of refined olive pomace oil and extra virgin
olive oil (A) and/or virgin olive oil (B). It has a free acidity, expressed as oleic acid, of not more
than 1 grams per 100 grams and other characteristics corresponding to those reported in the
Codex Alimentarius Standard 33-1981 for this category. This product has a light-yellow to
green colour, a good odour and taste, and it’s fit for human consumption.

* *

This heading does not cover re-esterified oils obtained from olive oil (heading 15.16).

15.11 - Palm oil and its fractions, whether or not refined, but not chemically modified (+).

1511.10 - Crude oil

1511.90 - Other
Palm oil is a vegetable fat obtained from the pulp of the fruits of oil palms. The main source is
the African oil palm (Elaeis guineensis) which is native to tropical Africa but is also grown in
Central America, Malaysia and Indonesia; other examples are Elaeis melanococca (also known
as noli palm) and various species of Acrocomia palms, including the Paraguayan palm (coco
mbocaya), originating in South America. The oils are obtained by extraction or pressing and
may be of various colours depending on their condition and whether they have been
refined. They are distinguishable from palm kernel oils (heading 15.13), which are obtained
from the same oil palms by having a very high palmitic and oleic acid content.

Palm oil is used in the manufacture of soap, candles, cosmetic or toilet preparations, as a
lubricant, for hot-dipped tin coating, in the production of palmitic acid, etc. Refined palm oil is
used as a food stuff, e.g., as a frying fat, and in the manufacture of margarine.

This heading does not cover palm kernel oil or babassu oil (heading 15.13).

° °

Subheading Explanatory Note.

Subheading 1511.10

See the Explanatory Note to subheading 1507.10.

15.12 - Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not
refined, but not chemically modified (+).

- Sunflower-seed or safflower oil and fractions thereof :

1512.11 - - Crude oil

1512.19 - - Other

- Cotton-seed oil and its fractions :

1512.21 - - Crude oil, whether or not gossypol has been removed

1512.29 - - Other

(A) SUNFLOWER-SEED OIL

This oil is obtained from the common sunflower (Helianthus annuus) and is a light
golden-yellow oil. It is used as a salad oil and in margarine and lard substitutes. The oil has
semi-drying properties which render it useful in the paint or varnish industries.
(B) SAFFLOWER OIL

The seeds of the safflower (Carthamus tinctoris), which is a very important dye plant,
furnish a drying, edible oil. This is used in foods and medicines, for alkyd resins, paints and
varnishes.

(C) COTTON-SEED OIL

This is the most important of the semi-drying oils and is obtained from the kernels of the
seeds of several species of the genus Gossypium. Cotton-seed oil has a wide range of industrial
uses, e.g., in leather dressing, in the manufacture of soap, lubricants, glycerol and waterproofing
compositions, and as a base for cosmetic creams. The pure refined oil is of great value as a salad
or cooking oil and for making margarine and lard substitutes.

° °

Subheading Explanatory Note.

Subheadings 1512.11 and 1512.21

See the Explanatory Note to subheading 1507.10.

15.13 - Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not
refined, but not chemically modified (+).

- Coconut (copra) oil and its fractions :

1513.11 - - Crude oil

1513.19 - - Other

- Palm kernel or babassu oil and fractions thereof :

1513.21 - - Crude oil

1513.29 - - Other

(A) COCONUT (COPRA) OIL

This oil is obtained from the dried flesh or copra (as it is called) of the coconut (Cocos
nucifera). Fresh coconut flesh can also be used. This non-drying oil is pale yellow or colourless
and is solid below 25 °C. Coconut oil is used in soaps, in cosmetic or toilet preparations, for
making lubricating greases, synthetic detergents, laundering or cleaning preparations and as a
source of fatty acids, fatty alcohols and methyl esters.
 Refined coconut oil is edible and is used for food products such as margarine, dietary
supplements.

(B) PALM KERNEL OIL

This white oil is obtained from the kernel of the nut, rather than the pulp of the fruits of oil
palms, mainly the African oil palm Elaeis guineensis (see Explanatory Note to heading 15.11). It
is extensively used in the margarine and candy industries, as it has a pleasant odour and nutty
flavour. It is also used in the manufacture of glycerol, shampoos, soap and candles.

(C) BABASSU OIL

This non-drying oil is obtained from the babassu palm Orbignya martiana and O. oleifera.
It is expressed from the kernel of the nut of the fruits.

Babassu oil is used in making industrial products, e.g., soap. When refined it is used as a
substitute for palm kernel oil in food products.

° °

Subheading Explanatory Note.

Subheadings 1513.11 and 1513.21

See the Explanatory Note to subheading 1507.10.

15.14 - Rape, colza or mustard oil and fractions thereof, whether or not refined, but not
chemically modified (+).

- Low erucic acid rape or colza oil and its fractions :

1514.11 - - Crude oil

1514.19 - - Other

- Other :

1514.91 - - Crude oil

1514.99 - - Other

(A) RAPE OR COLZA OILS

 The seeds of several species of Brassica, particularly B. napus and B. rapa (or
B. campestris), yield semi-drying oils with similar characteristics, which are classified
commercially as rape or colza oils.

These oils generally contain high levels of erucic acid. This heading also covers low erucic
acid rape seed oil and colza seed oil (which are produced from the low erucic acid oil bearing
seeds of specially developed strains of rape or colza), e.g., canola oil or the European rape or
colza oil “double zero”.

They are used for salad dressings, in the manufacturing of margarine, etc. They are also used
for making industrial products, e.g., as a lubricant additive. The refined oils, generally referred to
as colza oil, are also edible.

(B) MUSTARD OIL

This is a fixed vegetable oil obtained from, for example, the following three species : white
mustard (Sinapsis alba and Brassica hirta), black mustard (Brassica nigra) or Indian mustard
(Brassica juncea). It generally contains a high level of erucic acid and is used, e.g., in medicines,
for cooking or in industrial products.

° °

Subheading Explanatory Note.

Subheadings 1514.11 and 1514.91

See the Explanatory Note to subheading 1507.10.

15.15 - Other fixed vegetable or microbial fats and oils (including jojoba oil) and their fractions,
whether or not refined, but not chemically modified (+).

- Linseed oil and its fractions :

1515.11 - - Crude oil

1515.19 - - Other

- Maize (corn) oil and its fractions :

1515.21 - - Crude oil

1515.29 - - Other

1515.30 - Castor oil and its fractions

1515.50 - Sesame oil and its fractions

1515.60 - Microbial fats and oils and their fractions

1515.90 - Other

This heading covers single, fixed vegetable or microbial fats and oils and their fractions (see the
General Explanatory Note, Part (B)) other than those specified in headings 15.07 to 15.14. The
following are of particular commercial importance :

(1) Linseed oil, obtained from the seeds of the flax plant (Linum usitatissimum). This oil is one
of the most important of the drying oils. Linseed oil varies from yellow to brownish in colour
and has an acrid taste and smell. On oxidation it forms a very tough elastic film. The oil is used
chiefly in making paints, varnishes, oil cloth, putty, soft soap, printing inks, alkyd resins or
pharmaceuticals. Cold-pressed linseed oil is edible.

(2) Maize (corn) oil, obtained from the kernels of maize, most of the lipids (around 80 %) being
contained in the germ. The crude oil has many industrial uses, e.g., in making soap, lubricants,
leather dressing, etc. The refined oil is edible and is used for cooking, in bakeries, for mixing
with other oils, etc. Maize oil is a semi-drying oil.

(3) Castor oil comes from the seeds of Ricinus communis. It is a non-drying, thick, generally
colourless or lightly coloured oil, which was formerly used chiefly in medicine as a purgative,
but is now used in industry as a plasticiser in lacquers or nitrocellulose, in the production of
dibasic acids, elastomers or adhesives, surface-active agents, hydraulic fluids, etc.

(4) Sesame oil, obtained from the seeds of an annual herb, Sesamum indicum. It is a
semi-drying oil, the finer grades of which are used in shortenings, salad oil, margarine and
similar food products, and in medicines. The poorer grades are used for industrial purposes.

(5) Microbial fats and oils, also known as single cell oils (SCOs), are obtained by extracting
lipids from oleaginous microorganisms such as fungi (including yeasts), bacteria and microalgae.
These lipids contain a high percentage of triacylglycerols (TAGs), mainly of polyunsaturated
fatty acids such as arachidonic acid and linoleic acid, which are liquid at room temperature. They
may be used for the same range of purposes for which vegetable oils are used. Oils obtained
from other oleaginous multi-cellular microorganisms are also included in this heading.

For example :

(a) Arachidonic acid oil (ARA), obtained from the fungus Mortierella alpina, is a yellow or
orange-yellow liquid which may be used as an ingredient in food, animal feed, medicine or
cosmetics.

(b) Schizochytrium oil, obtained from the microalgae Schizochytrium sp., which may be used as
an ingredient in food.
Oleaginous microorganisms from which microbial fats and oils are obtained include, inter alia,
yeasts, fungi, microalgae and bacteria.”.

(6) Tung oil, (China-wood oil) obtained from the seeds of different species of the genus
Aleurites (e.g., A. fordii, A. montana). It is pale yellow to dark brown in colour, dries very
rapidly and has preservative and waterproofing qualities. Its main use is in the manufacture of
varnishes and paints.

(7) Jojoba oil, often described as a liquid wax, a colourless or yellowish, odourless liquid,
consisting mainly of esters of higher fatty alcohols, obtained from the seeds of desert shrubs of
the genus Simmondsia (S. californica or S. chinensis), used as a substitute for sperm oil, e.g., in
cosmetic preparations.

(8) The products known as vegetable tallows (chiefly Borneo tallow and Chinese vegetable
tallow), obtained by processing certain oleaginous seeds. Borneo tallow is in the form of
crystalline or granular cakes, white outside and greenish-yellow inside. Chinese tallow is a solid,
waxy substance, greenish in colour and with a slightly aromatic odour, oily to the touch.

(9) The products known by the trade as myrtle-wax and Japan wax, which are actually
vegetable fats. Myrtle wax, extracted from various kinds of myrtle berries, is presented in the
form of hard, greenish-yellow cakes with a waxy appearance and a characteristic odour
reminiscent of balsam. Japan wax is a substance extracted from the fruit of several varieties of
Chinese or Japanese trees of the Rhus family. It takes the form of greenish, yellowish or white,
waxy-looking tablets or discs, crystalline and brittle, with a faintly resinous odour.

° °

Subheading Explanatory Note.

Subheadings 1515.11 and 1515.21

See the Explanatory Note to subheading 1507.10.

15.16 - Animal, vegetable or microbial fats and oils and their fractions, partly or wholly
hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not
further prepared.

1516.10 - Animal fats and oils and their fractions

1516.20 - Vegetable fats and oils and their fractions

1516.30 - Microbial fats and oils and their fractions

This heading covers animal, vegetable or microbial fats and oils, which have undergone a
specific chemical transformation of a kind mentioned below, but have not been further prepared.

The heading also covers similarly treated fractions of animal, vegetable or microbial fats and
oils.

(A) Hydrogenated fats and oils.

Hydrogenation, which is effected by bringing the products into contact with pure hydrogen at
a suitable temperature and pressure in the presence of a catalyst (usually finely divided nickel),
raises the melting points of fats and increases the consistency of oils by transforming unsaturated
glycerides (e.g., of oleic, linoleic, etc., acids) into saturated glycerides of higher melting points
(e.g., of palmitic, stearic, etc., acids). The degree of hydrogenation and the final consistency of
the products depend on the conditions employed in the process and the length of treatment. The
heading covers such products whether they have been :

(1) Partly hydrogenated (even if these products tend to separate into pasty and liquid layers).
This also has the effect of converting the cis-form of the unsaturated fatty acids into the trans-
form in order to raise the melting point.

(2) Wholly hydrogenated (e.g., oils converted into pasty or solid fats).

The products most commonly hydrogenated are oils of fish or marine mammals and certain
vegetable oils (cotton-seed oil, sesame oil, ground-nut oil, colza oil, soya-bean oil, maize (corn)
oil, etc.). Wholly or partly hydrogenated oils of this type are frequently used as constituents in
the preparation of edible fats of heading 15.17, since the hydrogenation not only increases their
consistency but also makes them less liable to deterioration by atmospheric oxidation, and
improves their taste and odour, and, by bleaching them, gives them a better appearance.

This part also covers hydrogenated castor oil, so called “opal wax”.

(B) Inter-esterified, re-esterified or elaidinised fats and oils.

(1) Inter-esterified (or trans-esterified) fats and oils. The consistency of an oil or fat can be
increased by suitable rearrangement of the fatty acid radicals in the triglycerides contained in the
product. The necessary interaction and rearrangements of the esters is stimulated by the use of
catalysts.

(2) Re-esterified fats and oils (also called esterified fats and oils) are triglycerides obtained by
direct synthesis from glycerol with mixtures of free fatty acids or acid oils from refining. The
arrangement of the fatty acid radicals in the triglycerides is different from that normally found in
natural oils.

Oils obtained from olives, containing re-esterified oils, fall in this heading.
15.17 - Margarine; edible mixtures or preparations of animal, vegetable or microbial fats
or oils or of fractions of different fats or oils of this Chapter, other than edible fats and oils
or their fractions of heading 15.16 (+).

1517.10 - Margarine, excluding liquid margarine

1517.90 - Other

This heading covers margarine and other edible mixtures or preparations of animal, vegetable or
microbial fats and oils or of fractions of different fats or oils of this Chapter, other than those of
heading 15.16. They are generally liquid or solid mixtures or preparations of :

(1) Different animal fats or oils or their fractions;

(2) Different vegetable fats or oils or their fractions;

(3) Different microbial fats or oils or their fractions; or

(4) Two or more of animal, vegetable or microbial fats or oils or their fractions.

The products of this heading, the fats or oils of which may previously have been hydrogenated,
may be worked by emulsification (e.g., with skimmed milk), churning, texturation (modification
of the texture or crystalline structure), etc., and may contain small quantities of added lecithin,
starch, colouring, flavouring, vitamins, butter or other milkfat (subject to the restrictions in
Note 1 (c) to this Chapter).

The heading also covers edible preparations made from a single fat or oil (or fractions thereof),
whether or not hydrogenated, which have been worked by emulsification, churning, texturation,
etc.

The heading includes hydrogenated, inter-esterified, re-esterified or elaidinised fats and oils or
their fractions, where modification involves more than one fat or oil.

The principal products of this heading are :

(A) Margarine (other than liquid margarine), which is a plastic mass, generally yellowish,
obtained from fats or oils of animal or vegetable origin or from a mixture of these fats or oils. It
is an emulsion of the water-in-oil type, generally made to resemble butter in appearance,
consistency, colour, etc.

(B) Edible mixtures or preparations of animal, vegetable or microbial fats and oils of fractions
of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading
15.16; for example, imitation lard, liquid margarine and shortenings (produced from texturised
oils or fats).
The heading further includes edible mixtures or preparations of animal, vegetable or microbial
fats or oils or of fractions of different fats or oils of this Chapter, of a kind used as mould release
preparations.

The heading does not include single fats and oils simply refined, without further treatment; these
remain classified in their respective headings even if they are put up for retail sale. The heading also
excludes preparations containing more than 15 % by weight of butter or other milkfat (generally Chapter
21).

The heading further excludes products obtained by pressing tallow or lard (heading 15.03) as well as
hydrogenated, inter-esterified or elaidinised fats and oils or their fractions, where modifications involves
only one fat or oil (heading 15.16).

° °

Subheading Explanatory Note.

Subheadings 1517.10 et 157.90

For the purposes of subheadings 1517.10 and 1517.90, the physical properties of margarine shall be
determined by means of visual examination at a temperature of 10°C.

15.18 - Animal, vegetable or microbial fats and oils and their fractions, boiled, oxidised,
dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise
chemically modified, excluding those of heading 15.16; inedible mixtures or preparations of
animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this Chapter,
not elsewhere specified or included.

(A) Animal, vegetable or microbial fats and oils and their fractions, boiled, oxidised,
dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise
chemically modified, excluding those of heading 15.16.

This part covers animal, vegetable or microbial fats and oils and their fractions which have been
subjected to processes which modify their chemical structure thereby improving their viscosity,
drying power (i.e., the property of absorbing oxygen when exposed to the air and forming elastic
films) or modifying their other properties, provided they retain their original fundamental
structure and are not more specifically covered elsewhere, e.g. :

(1) Boiled or oxidised oils are obtained by heating oils, generally with the addition of small
quantities of oxidising agents. These oils are used in the paint and varnish industry.

(2) Blown oils are partially oxidised and polymerised oils produced by blowing air through
the oil, with application of heat. They are used for the manufacture of insulating varnishes,
imitation leather and, when mixed with mineral oils, lubricating preparations (compound oils).
 Linoxyn, a semi-solid rubbery product, which is a highly oxidised linseed oil used in the
manufacture of linoleum is also included in this heading.

(3) Dehydrated castor oil is obtained by dehydrating castor oil in the presence of a catalyst.
It is used in the preparation of paints or varnishes.

(4) Sulphurised oils are oils which have been treated with sulphur or sulphur chloride to
cause polymerisation in the molecules. Oil thus processed dries more rapidly and forms a film
which absorbs less water than the usual film of dried oil, and has greater mechanical strength.
Sulphurised oils are used for anti-rust paints and varnishes.

If the process is carried further, a solid product is obtained (factice derived from oils) (heading
40.02).

(5) Oils polymerised by heat in vacuum or in inert gas are certain oils (particularly linseed
oil and tung oil) which have been polymerised by simply heating, without oxidation, at 250 °C to
300 °C, either in inert carbon dioxide gas or in a vacuum. This process produces thick oils
commonly called “stand-oils”, used for the manufacture of varnishes forming a particularly
supple and waterproof film.

Stand-oils from which the non-polymerised portion has been extracted (Teka oils) and
mixtures of stand-oils are included in this heading.

(6) The other modified oils in the heading include :

(a) Maleic oils obtained by treating, e.g., soya-bean oil with limited amounts of maleic
anhydride at a temperature of 200 °C or more, in conjunction with sufficient polyhydric alcohol
to esterify the extra acid groups. Maleic oils so obtained have good drying properties.

(b) Drying oils (such as linseed oil) to which have been added in the cold small quantities of
driers (e.g., lead borate, zinc naphthenate, cobalt resinate) to increase their drying properties.
These oils are used in the place of boiled oils, in the preparation of varnishes or paints. They are
very different from the prepared liquid driers ofheading 32.11 (which are concentrated solutions
of driers) and must not be confused with those products.

(c) Epoxidised oils obtained by treating, for example, soya-bean oil with peracetic acid
pre-formed or formed in situ by reaction between hydrogen peroxide and acetic acid in the
presence of a catalyst. They are used as plasticisers or stabilisers for, e.g., vinyl resins.

(d) Brominated oils used as an emulsion or suspension stabiliser for essential oils, for example,
in the pharmaceutical industry.

(B) Inedible mixtures or preparations of animal, vegetable or microbial fats and oils or of
fractions of different fats or oils of this Chapter, not elsewhere specified or included.
This part covers, inter alia, used deep-frying oil containing, for example, rape oil, soya-bean oil
and a small quantity of animal fat, for use in the preparation of animal feeds.

The heading also includes hydrogenated, inter-esterified, re-esterified or elaidinised fats and oils
or their fractions, where modification involves more than one fat or oil.

The heading does not include :

(a) Fats or oils merely denatured (see Note 3 to this Chapter).

(b) Hydrogenated, inter-esterified, re-esterified or elaidinised fats and oils or their fractions,
where modification involves only one fat or oil (heading 15.16).

(c) Preparations of a kind used in animal feeding (heading 23.09).

(d) Sulphonated oils (i.e., oils treated with sulphuric acid) (heading 34.02).

15.20 - Glycerol, crude; glycerol waters and glycerol lyes.

Crude glycerol is a product of a purity of less than 95 % (calculated on the weight of the dry
product). It may be obtained either by cleavage of fats or oils or synthetically from propylene. It
is of varying quality according to the method of production, e.g. :

(1) Obtained by hydrolysis with water, acids or alkalis, it is a sweetish liquid with a not
unpleasant odour and ranges in colour from yellowish to brown.

(2) Obtained from glycerol lyes, it is a pale yellow liquid with an astringent taste and a
disagreeable odour.

(3) Derived from the residues of soap-making, it is a blackish-yellow liquid with a sweetish
flavour (sometimes tasting of garlic, if very impure) and a more or less disagreeable odour.

(4) Obtained by catalytic and enzymatic hydrolysis, it is generally a liquid of disagreeable taste
and odour, containing large quantities of organic substances and mineral matter.

Crude glycerol may also be obtained from inter-esterification of oils or fats with other alcohols.

The heading also includes glycerol waters, which are by-products of the production of fatty
acids, and glycerol lyes, which are by-products of the production of soap.

The heading excludes :

(a) Glycerol of a purity of 95 % or more (calculated on the weight of the dry product) (heading
29.05).
(b) Glycerol put up as a medicament or with added pharmaceutical substances (heading 30.03
or30.04).

(c) Perfumed glycerol or glycerol with added cosmetics (Chapter 33).

15.21 - Vegetable waxes (other than triglycerides), beeswax, other insect waxes and
spermaceti, whether or not refined or coloured.

1521.10 - Vegetable waxes

1521.90 - Other

(I) Vegetable waxes (other than triglycerides), whether or not refined or coloured.

The following are the principal vegetable waxes :

(1) Carnauba wax, exuded from the leaves of a variety of palm tree (Corypha cerifera or
Copernicia cerifera). It is greenish, greyish or yellowish in colour, more or less oily, nearly
crystalline in structure, very brittle and with an agreeable odour of hay.

(2) Ouricury wax, obtained from the leaves of a variety of palm tree (Attalea excelsa).

(3) Palm wax, spontaneously exuded from the intersection of the leaves of another variety of
palm tree (Ceroxylon andicola) and collected from the trunk of the tree. It generally appears in
the form of porous and brittle spherical pieces, yellowish-white in colour.

(4) Candelilla wax, obtained by boiling a Mexican plant (Euphorbia antisyphilitica or

Pedilanthus pavonis) in water. It is a hard, translucent, brown substance.

(5) Sugar-cane wax, existing in the natural state on the surface of the canes and industrially
obtained from the defecation scum during the manufacture of sugar. It is blackish in the raw
state, soft and with an odour resembling that of sugar-cane molasses.

(6) Cotton wax and flax wax, contained in the vegetablefibres, from which they are extracted by
solvents.

(7) Ocotilla wax, extracted by solvents from the bark of a tree growing in Mexico.

(8) Pyzang wax, obtained from a kind of dust found in Java on the leaves of certain banana trees.

(9) Esparto wax, obtained from esparto grass and collected as a dust when the bales of the dried
grass are opened.

The heading covers vegetable waxes, crude or refined, bleached or coloured, whether or not
in cakes, sticks, etc.
 The heading excludes, however :

(a) Jojoba oil (heading 15.15).

(b) The products known by the trade as myrtle wax and Japan wax (heading 15.15).

(c) Mixtures of vegetable waxes.

(d) Vegetable waxes mixed with animal, mineral or artificial waxes.

(e) Vegetable waxes mixed with fats, resins, mineral or other materials (other than colouring
matter).

These mixtures are, in general, classified in Chapter 34 (usually heading 34.04 or 34.05).

(II) Beeswax and other insect waxes whether or not refined or coloured.

Beeswax is the substance with which bees build the hexagonal cells of the combs in the
hives. In the natural state it has a granular structure and is light yellow, orange or sometimes
brown, with a particularly agreeable smell; when bleached and purified, it is white or faintly
yellow with a very slight smell.

It is used, inter alia, for the manufacture of candles, waxed cloth or paper, mastics, polishes,
etc.

The best known among the other insect waxes are :

(1) Lac wax, obtained from shellac by extraction with alcohol. It occurs in the form of brown
lumps with the odour of shellac.

(2) Chinese wax (also known as insect wax or tree wax). It is found mainly in China, secreted
and deposited by insects on the branches of certain ash trees as a whitish efflorescence which is
collected and purified (by melting in boiling water and filtering). It is a white or yellowish
substance, glossy, crystalline and tasteless, with an odour akin to that of tallow.

Beeswax and other insect waxes are classified in this heading whether in the raw state
(including in natural combs), or melted, pressed or refined, whether or not bleached or coloured.

The heading does not include :

(a) Mixtures of insect waxes, insect waxes mixed with spermaceti, vegetable, mineral or
artificial waxes, or insect waxes mixed with fats, resins, mineral or other materials (other than
colouring matter); these mixtures usually fall in Chapter 34 (e.g., heading 34.04 or 34.05).

(b) Wax prepared in combs for beehives (heading 96.02).

(III) Spermaceti, crude, pressed or refined, whether or not coloured.

Spermaceti is a waxy substance extracted from the fat or oil contained in the head cavities
or the sub-cutaneous ducts of sperm whales and similar cetaceans.

Crude spermaceti, which consists of about one third pure spermaceti and two thirds fat,
occurs in yellowish or brown lumps, with a disagreeable odour.

Pressed spermaceti is obtained when all the fat has been extracted. It occurs in the form of
small, solid scales, yellowish-brown in colour, and leaves little or no stain on paper.

Refined spermaceti is obtained by treating pressed spermaceti with dilute caustic soda. It
occurs in very white, shiny strips with a pearly sheen.

Spermaceti is used in the manufacture of certain candles, in perfumery, in pharmacy or as a

lubricant.

All the above products remain classified in the heading whether coloured or not.

The heading excludes sperm oil, whether crude or refined by separation of the spermaceti
(heading 15.04).

15.22 - Degras; residues resulting from the treatment of fatty substances or animal or vegetable
waxes.

(A) Degras.

This heading covers both natural and artificial degras, used in the leather industry for
greasing (stuffing) leather.

Natural degras (also known as “moellen” and “sod oil”) is a residue from the oil tanning of
chamois leather, obtained by pressing or extracted with solvents. It is composed of rancid oil of
marine animals, resinous substances due to the oxidation of the oil, water, mineral substances
(soda, lime, sulphates), together with waste of hair, membranes and skin.

Natural degras takes the form of very thick, pasty, homogeneous liquids, smelling strongly of
fish oil and coloured yellow or dark brown.

Artificial degras consists essentially of oxidised, emulsified or polymerised fish oils

(including mixtures of any of these oils) mixed with wool grease, tallow, rosin oils, etc., and,
sometimes, with natural degras. These mixtures are thick yellow liquids (more fluid than natural
degras), with a characteristic odour of fish oil. They do not contain waste of hair, membranes or
skin. When left to stand they tend to separate into two layers, with water at the bottom.
 The heading excludes, however, fish oils which have been merely oxidised or polymerised
(heading 15.18), sulphonated oils (heading 34.02) and preparations for greasing (stuffing) leather
(heading 34.03).

The heading also includes degras obtained by treatment of chamois leather with an alkaline
solution and the precipitation by sulphuric acid of the fatty hydroxyacids. These products are
encountered commercially in the form of emulsions.

(B) Residues resulting from the treatment of fatty substances or animal or vegetable waxes.

This heading covers, inter alia :

(1) Oil foots and dregs. Oily or mucilaginous residues resulting from the purification of oils.
They are used in the manufacture of soaps or lubricants.

(2) Soap-stocks. By-products of oil refining produced by the neutralisation of the free fatty acids
with a base (sodium hydroxide), and consisting of a mixture of crude soap and neutral oils or
fats. They are of a pasty consistency, varying in colour (brownish-yellow, whitish,
brownish-green, etc.), according to the raw material from which the oils are extracted. They are
used in soap-making.

(3) Stearin pitch from the distillation of fatty acids. It consists of a sticky, blackish mass, fairly
hard, sometimes elastic, partly soluble in light petroleum. It is used in the preparation of mastics,
waterproof paperboard and electric insulators.

(4) Residues from the distillation of wool grease. These look like stearin residues and are used
for the same purposes.

(5) Glycerol pitch. Residue resulting from the distillation of glycerol. It is used for dressing
fabrics and waterproofing paper.

(6) Used decolourising earths containing fats or animal or vegetable waxes.

(7) Filtration residues of animal or vegetable waxes consisting of impurities containing certain
quantities of wax.

This heading excludes :

(a) Greaves, membranous residues obtained from rendering pig fat or other animal fats
(heading 23.01).

(b) Oil-cakes, residual pulp and other residues (except dregs) resulting from the
extraction of vegetable oils (headings 23.04 to 23.06).

Chapter 16
Preparations of meat, of fish, of crustaceans,
molluscs or other aquatic invertebrates, or of insects

Notes.

1.- This Chapter does not cover meat, meat offal, fish, crustaceans, molluscs or other aquatic
invertebrates, as well as insects, prepared or preserved by the processes specified in Chapter 2 or
3, Note 6 to Chapter 4 or in heading 05.04.

2.- Food preparations fall in this Chapter provided that they contain more than 20 % by weight of
sausage, meat, meat offal, blood, insects, 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 19.02 or to the preparations of heading 21.03 or 21.04.

Subheading Notes.

1.- For the purposes of subheading 1602.10, the expression “homogenised preparations” means
preparations of meat, meat offal, blood or insects, finely homogenised, put up for retail sale as
food suitable for infants or young children or for dietetic purposes, in containers of a net weight
content not exceeding 250 g. For the application of this definition no account is to be taken of
small quantities of any ingredients which may have been added to the preparation for seasoning,
preservation or other purposes. These preparations may contain a small quantity of visible pieces
of meat, meat offal or insects. This subheading takes precedence over all other subheadings of
heading 16.02.

2.- The fish, crustaceans, molluscs and other aquatic invertebratesspecified in the subheadings of
heading 16.04 or 16.05 under their common names only, are of the same species as those
mentioned in Chapter 3 under the same name.

GENERAL

This Chapter covers prepared foodstuffs obtained by processing meat, meat offal (e.g., feet,
skins, hearts, tongues, livers, guts, stomachs), blood, insects, fish (including skins thereof),
crustaceans, molluscs or other aquatic invertebrates. The Chapter covers such products which
have been prepared or preserved by processes not provided for in Chapter 2 or 3, Note 6 to
Chapter 4 or in heading 05.04, for example, products which have been :

(1) Prepared as sausages or similar products.

(2) Boiled, steamed, grilled, fried, roasted or otherwise cooked, except smoked fish and smoked
crustaceans, molluscs or other aquatic invertebrates, which may have been cooked before or
during smoking (headings 03.05, 03.06, 03.07 and 03.08), crustaceans, in shell, cooked by
steaming or boiling in water (heading 03.06), molluscs that have been subjected only to scalding
or other types of heat shock (which do not entail cooking as such),necessary to open the shell or
stabilize the mollusc prior to transportation or freezing (heading 03.07) and flours, meals and
pellets, obtained from cooked fish and cooked crustaceans, molluscs or other aquatic
invertebrates (heading 03.09).

(3) Prepared or preserved in the form of extracts, juices or marinades, prepared from fish eggs as
caviar or caviar substitutes, merely covered with batter or bread crumbs, truffled, seasoned (e.g.,
with both pepper and salt), etc.

(4) Finely homogenised and based solely on products of this Chapter (i.e., prepared or
preserved meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic
invertebrates). These homogenised preparations may contain a small quantity of visible pieces of
meat, fish, etc., as well as a small quantity of ingredients added for seasoning, preservation or
other purposes. However, homogenisation, by itself, does not qualify a product for classification
as a preparation in Chapter 16.

For the distinctions to be drawn between the products of Chapters 2 and 3 on the one hand and of
Chapter 16 on the other, see the General Explanatory Notes to Chapters 2 and 3.

This Chapter also covers food preparations (including so-called “prepared meals”) consisting,
e.g., of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic
invertebrates together with vegetables, spaghetti, sauce, etc., provided they contain more than 20
% by weight of sausage, meat, meat offal, blood, insects, 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 (e.g., both meat and fish), it is classified in the heading of
Chapter 16 corresponding to the component or components which predominate by weight. In all
cases the weight to be considered is the weight of meat, fish, etc., in the preparation at the time it
is presented and not the weight of the same products before preparation. (It should, however, be
noted that stuffed products of heading 19.02, sauces and preparations therefor, condiments and
seasonings, of the kind described in heading 21.03, soups and broths and preparations therefor
and homogenised composite food preparations, of the kind described in heading 21.04, are
always classified in those headings.)

The Chapter also excludes :

(a) Flours and meals, fit for human consumption, made from meat or meat offal (including
products from marine mammals) (heading 02.10), from fish (heading 03.09) or from insects
(heading 04.10).

(b) Flours, meals and pellets, unfit for human consumption, made from insects (heading 05.11),
from meat (including products from marine mammals), from fish or from crustaceans, molluscs
or other aquatic invertebrates (heading 23.01).

(c) Preparations based on meat, meat offal, fish, etc., for animal feeding (heading 23.09).

(d) Medicaments of Chapter 30.

16.01 – Sausages and similar products, of meat, meat offal, blood or insects; food preparations based
on these products.

This heading covers sausages and similar products, i.e., preparations consisting of meat, meat
offal (including guts and stomachs) or insects, which have been chopped or minced, or blood,
enclosed in guts, stomachs, bladders, skins or similar casings (natural or artificial). Some of these
products may however be skinless, being merely pressed into the characteristic shape of
sausages, i.e., a cylinder or similar shape having a cross-section which is round, oval or
rectangular (with more or less rounded corners).

Sausages and similar products may be raw or cooked, smoked or not, and they may contain
added fat, starch, condiments, spices, etc. In addition, they may contain relatively large (e.g.,
bite-sized) pieces of meat or meat offal. Sausages and the like remain classified in the heading
whether or not they have been cut into slices or put up in airtight containers.

The heading includes, inter alia :

(1) Sausages and similar products, with a basis of meat (e.g., Frankfurter, salami).

(2) Liver sausages (including those made of poultry liver).

(3) “Black puddings” and “white puddings”.

(4) “Andouillettes” (small sausages made of chitterlings), saveloys, bolognas and similar
specialities.

(5) Pâtés, meat pastes, galantines and rillettes (potted mince), if put up in sausage casings or
pressed into the characteristic shape of sausages.

This heading also includes certain food preparations (including so-called “prepared meals”)
based on sausage or similar products (see the General Explanatory Note to this Chapter, third
paragraph).

However this heading excludes :

(a) Meats put up in bladders, guts or similar casings (natural or artificial) without prior mincing
or chopping, e.g., rolled ham and shoulder (generally heading 02.10 or 16.02).

(b) Raw meat, chopped or minced but not containing other ingredients, even if put up in a
casing (Chapter 2).

(c) Preparations put up in casings of a kind not normally used as sausage casings, unless these
preparations were classifiable in this heading without such casings (generally heading 16.02).

(d) Poultry cooked and merely boned, such as turkey roll (heading 16.02).
16.02 - Other prepared or preserved meat, meat offal, blood or insects.

1602.10 - Homogenised preparations

1602.20 - Of liver of any animal

- Of poultry of heading 01.05 :

1602.31 - - Of turkeys

1602.32 - - Of fowls of the species Gallus domesticus

1602.39 - - Other

- Of swine :

1602.41 - - Hams and cuts thereof

1602.42 - - Shoulders and cuts thereof

1602.49 - - Other, including mixtures

1602.50 - Of bovine animals

1602.90 - Other, including preparations of blood of any animal

This heading covers all prepared or preserved meat, meat offal, blood or insects of the kind
falling in this Chapter, except sausages and similar products (heading 16.01), meat extracts and
meat juices (heading 16.03).

The heading covers :

(1) Meat or meat offal which has been boiled (other than by scalding or similar treatment - see
the General Explanatory Note to Chapter 2), steamed, grilled, fried, roasted or otherwise cooked.

(2) Pâtés, meat pastes, galantines and rillettes (potted mince), provided that they do not meet the
requirements for classification in heading 16.01 as sausages or similar products.

(3) Meat and meat offal prepared or preserved by other processes not provided for in Chapter 2
or heading 05.04, including those merely covered with batter or bread crumbs, truffled, seasoned
(e.g., with both pepper and salt) or finely homogenised (see the General Explanatory Note to this
Chapter, Item (4)).

(4) Preparations of blood, other than “black puddings” and similar products of heading 16.01.
(5) Food preparations (including so-called “prepared meals”) containing more than 20 % by
weight of meat, meat offal, blood or insects (see the General Explanatory Note to this Chapter).

The heading also excludes :

(a) Pasta (ravioli, etc.) stuffed with meat or meat offal (heading 19.02).

(b) Sauces and preparations therefor, mixed condiments and mixed seasonings (heading 21.03).

(c) Soups and broths and preparations therefor and homogenised composite food preparations
(heading 21.04).

16.03 - Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic
invertebrates.

Though obtained from different sources, the extracts of this heading have very similar physical
characteristics (appearance, odour, flavour, etc.) and chemical composition.

The heading includes :

(1) Meat extracts. These are concentrates generally obtained by boiling or steaming meat
under pressure and concentrating the resultant liquid after removal of the fat by filtration or
centrifuging. These extracts may be solid or liquid according to the degree of concentration.

(2) Meat juices obtained by pressing raw meat.

(3) Extracts of fish or of crustaceans, molluscs or other aquatic invertebrates. Extracts of

fish are obtained, e.g., by concentrating water extracts of the flesh of herring or other fish or
made from fish meal (whether or not defatted); during the production all or part of the
constituents which give the fishy taste (e.g., trimethylamine in the case of sea fish) may be
eliminated and such extracts therefore have characteristics similar to those of meat extracts.

(4) Juices obtained by pressing raw fish or crustaceans, molluscs or other aquatic invertebrates.

All these products may contain salt or other substances added in sufficient quantities to ensure
their preservation.

Extracts are used for making certain food preparations such as soups (whether or not
concentrated) and sauces. Juices are used mainly as dietetic foods.

The heading does not cover :

(a) Soups and broths and preparations therefor and homogenised composite food preparations
containing meat, fish, etc., extract (including soups and broths in the form of tablets or cubes)
which in addition to such products contain other substances such as fat, gelatin and usually a
large proportion of salt (heading 21.04).
(b) Fish or marine mammal solubles of heading 23.09.

(c) Medicaments in which any products of this heading serve merely as a support or vehicle for
medicinal substances (Chapter 30).

(d) Peptones and peptonates (heading 35.04).

16.04 - Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs.

- Fish, whole or in pieces, but not minced :

1604.11 - - Salmon

1604.12 - - Herrings

1604.13 - - Sardines, sardinella and brisling or sprats

1604.14 - - Tunas, skipjack tuna and bonito (Sarda spp.)

1604.15 - - Mackerel

1604.16 - - Anchovies

1604.17 - - Eels

1604.18 - - Shark fins

1604.19 - - Other

1604.20 - Other prepared or preserved fish

- Caviar and caviar substitutes :

1604.31 - - Caviar

1604.32 - - Caviar substitutes

This heading covers :

(1) Fish which has been boiled, steamed, grilled, fried, roasted or otherwise cooked; it should
be noted, however, that smoked fish which has been cooked before or during smoking remains
classified in heading 03.05 provided it has not been prepared in any other way.

(2) Fish prepared or preserved in vinegar, oil, etc.; fish marinades (fish prepared in wine,
vinegar, etc., with added spices or other ingredients); fish sausages; fish paste; the products
known as “anchovy paste” and “salmon paste” (pastes made from these fish with added fat), etc.
(3) Fish, and their parts, prepared or preserved by other processes not provided for in
headings 03.02 to 03.05, e.g., fish fillets merely covered with batter or bread crumbs, prepared
milt and livers, finely homogenised fish (see the General Explanatory Note to this Chapter,
Item (4)) and pasteurised or sterilised fish.

(4) Certain food preparations (including so-called “prepared meals”) containing fish (see the
General Explanatory Note to this Chapter).

(5) Caviar. This is prepared from the roe of the sturgeon, a fish found in the rivers of several
regions (Italy, Alaska, Turkey, Iran and Russia); the main varieties are Beluga, Schirp, Ossiotr
and Sewruge. Caviar is usually in the form of a soft, granular mass, composed of eggs between 2
and 4 mm in diameter and ranging in colour from silver-grey to greenish-black; it has a strong
smell and a slightly salty taste. It may also be presented pressed - i.e., reduced to a homogeneous
paste, sometimes shaped into small slender cylinders or packed in small containers.

(6) Caviar substitutes. These are products consumed as caviar but prepared from the eggs of
fish other than sturgeon (e.g., salmon, carp, pike, tuna, mullet, cod, lumpfish), which have been
washed, cleaned of adherent organs, salted and sometimes pressed or dried. Such fish eggs may
also be seasoned and coloured.

All these products remain classified in the heading whether or not put up in airtight containers.

This heading also excludes :

(a) Fish roes, i.e., fish eggs, and milt, not prepared or preserved or prepared or preserved only
by processes provided for in Chapter 3, other than those suitable for immediate consumption as
caviar or caviar substitutes (Chapter 3).

(b) Fish extracts and juices (heading 16.03).

(c) Pasta stuffed with fish (heading 19.02).

(d) Sauces and preparations therefor, mixed condiments and mixed seasonings (heading 21.03).

(e) Soups and broths and preparations therefor and homogenised composite food preparations
(heading 21.04).

16.05 - Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved.

1605.10 - Crab

- Shrimps and prawns :

1605.21 - - Not in airtight container

1605.29 - - Other
1605.30 - Lobster

1605.40 - Other crustaceans

- Molluscs :

1605.51 - - Oysters

1605.52 - - Scallops, including queen scallops

1605.53 - - Mussels

1605.54 - - Cuttle fish and squid

1605.55 - - Octopus

1605.56 - - Clams, cockles and arkshells

1605.57 - - Abalone

1605.58 - - Snails, other than sea snails

1605.59 - - Other

- Other aquatic invertebrates :

1605.61 - - Sea cucumbers

1605.62 - - Sea urchins

1605.63 - - Jellyfish

1605.69 - - Other

The Explanatory Note to heading 16.04 relating to the different states in which the products
falling within this heading may be presented applies, mutatis mutandis, to crustaceans, molluscs
and other aquatic invertebrates.

The crustaceans and molluscs most commonly prepared or preserved include crab, shrimps and
prawns, lobster, crawfish, crayfish, mussels, octopus, squid and snails. The principal other
aquatic invertebrates, prepared or preserved, of this heading are sea-urchins, sea cucumbers
(bêches-de-mer) and jellyfish.

However, this heading excludes crustaceans, in shell, which have been cooked by steaming or by
boiling in water (whether or not with small quantities of provisional chemical preserving agents)
(heading 03.06) and molluscs that have been subjected only to scalding or other types of heat
shock (which do not entail cooking as such), necessary to open the shell or stabilize the mollusc
prior to transportation or freezing (heading 03.07).

Chapter 17

Sugars and sugar confectionery

Note.

1.- This Chapter does not cover :

(a) Sugar confectionery containing cocoa (heading 18.06);

(b) Chemically pure sugars (other than sucrose, lactose, maltose, glucose and fructose) or
other products of heading 29.40; or

(c) Medicaments or other products of Chapter 30.

Subheading Notes.

1.- For the purposes of subheadings 1701.12, 1701.13 and 1701.14, “raw sugar” means sugar
whose content of sucrose by weight, in the dry state, corresponds to a polarimeter reading of less
than 99.5°.

2.- Subheading 1701.13 covers only cane sugar obtained without centrifugation, whose content
of sucrose by weight, in the dry state, corresponds to a polarimeter reading of 69° or more but
less than 93°. The product contains only natural anhedral microcrystals, of irregular shape, not
visible to the naked eye, which are surrounded by residues of molasses and other constituents of
sugar cane.

GENERAL

This Chapter covers not only sugars as such (e.g., sucrose, lactose, maltose, glucose and
fructose), but also sugar syrups, artificial honey, caramel, molasses resulting from the extraction
or refining of sugar and sugar confectionery. Solid sugar and molasses of this Chapter may
contain added colouring matter, flavouring matter (e.g., citric acid or vanilla) or artificial
sweeteners (e.g., aspartame or stevia), as long as they retain their original character as sugar or
molasses.

The Chapter does not include :

(a) Sugar confectionery containing cocoa or chocolate (other than white chocolate) in any
proportion, and sweetened cocoa powders (heading 18.06).

(b) Sweetened food preparations of Chapter 19, 20, 21 or 22.

(c) Sweetened forage (heading 23.09).

(d) Chemically pure sugars (other than sucrose, lactose, maltose, glucose and fructose), and
aqueous solutions thereof (heading 29.40).

(e) Medicaments containing sugar (Chapter 30).

17.01 - Cane or beet sugar and chemically pure sucrose, in solid form (+).

- Raw sugar not containing added flavouring or colouring matter :

1701.12 - - Beet sugar

1701.13 - - Cane sugar specified in Subheading Note 2 to this Chapter

1701.14 - - Other cane sugar

- Other :

1701.91 - - Containing added flavouring or colouring matter

1701.99 - - Other

Cane sugaris derived from the juices of the sugar cane stalk. Beet sugar is derived from the
juices obtained by extraction from the root of the sugar beet.

Raw or crude cane or beet sugars occur in the form of brown crystals or other solid forms, the
colour being due to the presence of impurities. Their sucrose content by weight, in the dry state,
corresponds to a polarimeter reading of less than 99.5° (see Subheading Note 1). They are
generally destined for processing into refined sugar products. Raw sugar may, however, be of
such a high degree of purity that it is suitable for human consumption without refining.

Refinedcane or beet sugars are produced by the further processing of raw sugar. They are
generally produced as a white crystalline substance which is marketed in various degrees of
fineness or in the form of small cubes, loaves, slabs, or sticks or regularly moulded, sawn or cut
pieces.

In addition to the raw or refined sugars mentioned above, this heading covers brown sugar
consisting of white sugar mixed with small quantities of, e.g., caramel or molasses, and sugar
candy consisting of large crystals produced by slow crystallisation of concentrated solutions of
sugar.

It should be noted that cane and beet sugar fall in this heading only when in the solid form
(including powders); such sugar may contain added flavouring or colouring matter.
Sugar syrups of cane or beet sugar, consisting of aqueous solutions of sugars, are classified in
heading 17.02 when not containing added flavouring or colouring matter and otherwise in
heading 21.06.

The heading further excludes preparations in solid form (including granules or powders) which have lost
the character of sugar, of a kind used for making beverages (heading 21.06).

The heading also includes chemically pure sucrose in solid form, whatever its origin. Sucrose
(other than chemically pure sucrose) obtained from sources other than sugar cane or sugar beet is
excluded (heading 17.02).

° °

Subheading Explanatory Note.

Subheadings 1701.12, 1701.13 and 1701.14

Raw cane sugar in trade always contains more than 0.1 % of invert sugar while the invert sugar content
of raw beet sugar is normally less than 0.1 %. These two types of raw sugars may also be distinguished
from each other by their difference in odour which develops on overnight storage in stoppered
containers of samples in aqueous solution.

17.02 - Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid
form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether
or not mixed with natural honey; caramel.

- Lactose and lactose syrup :

1702.11 - - Containing by weight 99 % or more lactose, expressed as anhydrous lactose,

calculated on the dry matter

1702.19 - - Other

1702.20 - Maple sugar and maple syrup

1702.30 - Glucose and glucose syrup, not containing fructose or containing in the dry state less
than 20 % by weight of fructose

1702.40 - Glucose and glucose syrup, containing in the dry state at least 20 % but less than 50 %
by weight of fructose, excluding invert sugar

1702.50 - Chemically pure fructose

1702.60 - Other fructose and fructose syrup, containing in the dry state more than 50 % by
weight of fructose, excluding invert sugar

1702.90 - Other, including invert sugar and other sugar and sugar syrup blends containing in the
dry state 50 % by weight of fructose

This heading covers other sugars in solid form, sugar syrups and also artificial honey and
caramel.

(A) OTHER SUGARS

This part covers sugars, other than sugars of heading 17.01 or chemically pure sugars of heading
29.40, in solid form (including powders), whether or not containing added flavouring or
colouring matter. The principal sugars of this heading are :

(1) Lactose (also known as milk sugar) (C12H22O11), which occurs in milk and is produced
commercially from whey. This heading covers both commercial and chemically pure lactose.
Such products must contain by weight more than 95 % lactose, expressed as anhydrous lactose,
calculated on the dry matter. For the purposes of calculating the percentage weight of lactose in a
product the expression “dry matter” should be taken to exclude both free water and water of
crystallisation. Products obtained from whey and containing 95 % or less by weight of lactose,
expressed as anhydrous lactose, calculated on the dry matter, are excluded (generally heading
04.04).

Commercial lactose, when refined, is a white, slightly sweet, crystalline powder. Chemically
pure lactose, whether anhydrous or hydrated, occurs as hard colourless crystals, which absorb
odours.

Lactose is used extensively, with milk, in the preparation of infant foods; it is also used in
confectionery, in jam-making or in pharmacy.

(2) Invert sugar, the main constituent of natural honey. It is usually prepared commercially by
the hydrolysis of refined sucrose solutions and consists of equal proportions by weight of glucose
and fructose. It may be presented in solid form or as a viscous syrup (see Part (B)). It is used in
pharmacy, in bread making, in the manufacture of fruit preserves and artificial honey and in the
brewing industry.

(3) Glucose, which occurs naturally in fruits and honey. Together with an equal part of fructose
it constitutes invert sugar.

The heading includes dextrose (chemically pure glucose) and commercial glucose.

Dextrose (C6H12O6) is a white crystalline powder. It is used in the food and pharmaceutical
industries.
Commercial glucose is obtained by hydrolysing starch with acids and/or enzymes. It always
contains, in addition to dextrose, a variable proportion of di-, tri- and other polysaccharides
(maltose, maltotriose, etc.). It has a reducing sugar content, expressed as dextrose on the dry
substance, of not less than 20 %. It is usually in the form of a colourless, more or less viscous
liquid (glucose syrup, see Part (B)) or of lumps or cakes (glucose aggregates) or of an amorphous
powder. It is used mainly in the food industry, in brewing, in tobacco fermentation and in
pharmacy.

(4) Fructose (C6H12O6) which is present in large quantities, with glucose, in sweet fruits and in
honey. Commercially it is produced from commercial glucose (e.g., corn syrup), from sucrose or
by hydrolysis of inulin, a substance found mainly in the tubers of the dahlia and the Jerusalem
artichoke. It occurs in the form of a whitish, crystalline powder or as a viscous syrup (see Part
(B)); it is sweeter than ordinary sugar (sucrose) and is especially suitable for use by diabetics.
This heading covers both commercial and chemically pure fructose.

(5) Sucrose sugars, obtained from sources other than the sugar beet and the sugar cane. The
most important is maple sugar, obtained from the sap of varieties of the maple tree, chiefly the
Acer saccharum and the Acer nigrum which grow mainly in Canada and the North-Eastern
United States. The sap is usually concentrated and crystallised unrefined in order to retain certain
non-sugar constituents to which the sugar owes its delicate flavour. It is also marketed in the
form of a syrup (see Part (B)). Other sucrose syrups (see Part (B)) are obtained from sweet
sorghum (Sorghum vulgare var. saccharatum), carob beans, certain palms, etc.

(6) Malto-dextrins (or dextri-maltoses), obtained by the same process as commercial glucose.
They contain maltose and polysaccharides in variable proportions. However, they are less
hydrolysed and therefore have a lower reducing sugar content than commercial glucose. The
heading covers only such products with a reducing sugar content, expressed as dextrose on the
dry substance, exceeding 10 % (but less than 20 %). Those with a reducing sugar content not
exceeding 10 % fall in heading 35.05. Malto-dextrins are generally in the form of white powders,
but they are also marketed in the form of a syrup (see Part (B)). They are used chiefly in the
manufacture of baby food and low-calory dietetic foods, as extenders for flavouring substances
or food colouring agents, and in the pharmaceutical industry as carriers.

(7) Maltose (C12H22O11) which is produced industrially from starch by hydrolysis with malt
diastase and is produced in the form of a white crystalline powder. It is used in the brewing
industry. This heading covers both commercial and chemically pure maltose.

(B) SUGAR SYRUPS

This part covers syrups of all sugars (including lactose syrups and aqueous solutions other than
aqueous solutions of chemically pure sugars of heading 29.40), provided they do not contain
added flavouring or colouring matter (see Explanatory Note to heading 21.06).

In addition to the syrups referred to in Part (A) above (i.e., glucose (starch) syrup, fructose syrup,
syrup of malto-dextrins, inverted sugar syrup as well as sucrose syrup), this heading includes :
(1) Simple syrups obtained by dissolving sugars of this Chapter in water.

(2) Juices and syrups obtained during the extraction of sugars from sugar beet, sugar cane, etc.
These may contain pectin, albuminoidal substances, mineral salts, etc., as impurities.

(3) Golden syrup, a table or culinary syrup containing sucrose and invert sugar. Golden syrup is
made from the syrup remaining during sugar refining after crystallisation and separation of
refined sugar, or from cane or beet sugar, by inverting part of the sucrose or by the addition of
invert sugar.

(C) ARTIFICIAL HONEY

The term “artificial honey” applies to mixtures based on sucrose, glucose or invert sugar,
generally flavoured or coloured and prepared to imitate natural honey. Mixtures of natural and
artificial honey are also included in this heading.

(D) CARAMEL

Caramel is a brown non-crystallisable substance with an aromatic odour. It may be in the form
either of a more or less syrupy liquid or of a solid, usually a powder.

It is obtained by more or less prolonged pyrogenation, at a temperature of 120 - 180 °C, from
sugars (usually glucose or sucrose) or from molasses.

Depending on the manufacturing process, a whole series of products is obtained ranging from
caramelised sugars (or molasses) proper with a sugar content, calculated on the dry product,
which is usually high (of the order of 90 %), to “colouring” caramels, with a very low sugar
content.

Caramelised sugars or molasses are used for flavouring, particularly in making sweetened
desserts, ice cream or pastry-cooks’ products. Colouring caramels, because of a fairly high
degree of conversion of the sugars into melanoidin (a colorant), are used as colouring substances
in, for example, biscuit-making, brewing and the manufacture of certain non-alcoholic
beverages.

17.03 - Molasses resulting from the extraction or refining of sugar (+).

1703.10 - Cane molasses

1703.90 - Other

Molasses of this heading is obtained only as a result of the extraction or refining of sugar. It is
most commonly obtained as a normal by-product resulting from the extraction or refining of beet
or cane sugar or from the production of fructose from maize (corn). It is a brown or blackish
viscous substance containing an appreciable amount of sugar which cannot readily be
crystallised. However, it may be powdered.
Beet sugar molasses is not normally eaten as such, but certain refined forms of sugar cane
molasses and corn molasses are suitable for human consumption and are sold as treacle or as
table syrups. The main uses of molasses are as the raw material from which alcohols and
alcoholic beverages are distilled (e.g., rum from sugar cane molasses), in the preparation of cattle
foods and coffee substitutes. It is also sometimes used for the extraction of sugar.

Molasses of this heading may be decolourised, coloured or flavoured.

° °

Subheading Explanatory Note.

Subheading 1703.10

Cane molasses can be distinguished from the other molasses of heading 17.03 on the basis of odour and
chemical composition.

17.04 - Sugar confectionery (including white chocolate), not containing cocoa.

1704.10 - Chewing gum, whether or not sugar-coated

1704.90 - Other

This heading covers most of the sugar preparations which are marketed in a solid or semi-solid
form, generally suitable for immediate consumption and collectively referred to as sweetmeats,
confectionery or candies.

It includes, inter alia :

(1) Gums containing sugar (including sweetened chewing gum and the like).

(2) Boiled sweets (including those containing malt extract).

(3) Caramels, cachous, candies, nougat, fondants, sugared almonds, Turkish delight.

(4) Marzipan.

(5) Preparations put up as throat pastilles or cough drops, consisting essentially of sugars
(whether or not with other foodstuffs such as gelatin, starch or flour) and flavouring agents
(including substances having medicinal properties, such as benzyl alcohol, menthol, eucalyptol
and tolu balsam). However, throat pastilles or cough drops which contain substances having
medicinal properties, other than flavouring agents, fall in Chapter 30, provided that the
proportion of those substances in each pastille or drop is such that they are thereby given
therapeutic or prophylactic uses.
(6) White chocolate composed of sugar, cocoa butter, milk powder and flavouring agents, but
not containing more than mere traces of cocoa (cocoa butter is not regarded as cocoa).

(7) Liquorice extract (cakes, blocks, sticks, pastilles, etc.) containing more than 10 % by weight
of sucrose. When put up (i.e., prepared) as confectionery, however, (flavoured or not), liquorice
extract falls in the heading irrespective of the proportion of sugar.

(8) Fruit jellies and fruit pastes put up in the form of sugar confectionery.

(9) Pastes based on sugar and containing little or no added fat and suitable for transformation
directly into sugar confectionery of this heading, but also used as a filling for products of this or
other headings, for example :

(a) Fondant pastes prepared from sucrose, sucrose or glucose syrup or invert sugar syrup with or
without flavouring, used for making fondants, as a filling for sweets or chocolates, etc.

(b) Nougat pastes, being aerated mixtures of sugar, water and colloidal materials (e.g., egg
white) and sometimes with a small quantity of added fat, with or without the addition of nuts,
fruits or other suitable vegetable products, used for making nougat, as filling for chocolates, etc.

(c) Almond pastes, prepared mainly from almonds and sugar, used essentially for making
marzipan.

(10) Preparations based on natural honey put up in the form of sugar confectionery (e.g.,
“halva”).

The heading excludes :

(a) Liquorice extract (not put up as confectionery) containing 10 % or less by weight of sucrose
(heading 13.02).

(b) Sugar preparations containing cocoa (heading 18.06). (For this purpose cocoa butter is not
regarded as cocoa.)

(c) Sweetened food preparations such as vegetables, fruit, fruit peel, etc., preserved by sugar
(heading 20.06) and jams, fruit jellies, etc. (heading 20.07).

(d) Sweets, gums and the like (for diabetics, in particular) containing synthetic sweetening
agents (e.g., sorbitol) instead of sugar; pastes based on sugar, containing added fat in a relatively
large proportion and, sometimes, milk or nuts, not suitable for transformation directly into sugar
confectionery (heading 21.06).

(e) Medicaments of Chapter 30.

Chapter 18
Cocoa and cocoa preparations

Notes.

1.- This Chapter does not cover :

(a) Food preparations containing more than 20 % by weight of sausage, meat, meat offal,
blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination
thereof (Chapter 16);

(b) Preparations of headings 04.03, 19.01, 19.02, 19.04, 19.05, 21.05, 22.02, 22.08, 30.03
or 30.04.

2.- Heading 18.06 includes sugar confectionery containing cocoa and, subject to Note 1 to this
Chapter, other food preparations containing cocoa.

GENERAL

This Chapter covers cocoa (including cocoa beans) in all forms, cocoa butter, fat and oil and
preparations containing cocoa (in any proportion), except :

(a) Yogurt and other products of heading 04.03.

(b) White chocolate (heading 17.04).

(c) Food preparations of flour, groats, meal, starch or malt extract, containing less than 40 % by
weight of cocoa calculated on a totally defatted basis, and food preparations of goods of headings
04.01 to 04.04 containing less than 5 % by weight of cocoa calculated on a totally defatted basis,
of heading 19.01.

(d) Swelled or roasted cereals containing not more than 6 % by weight of cocoa calculated on a
totally defatted basis (heading 19.04).

(e) Pastry, cakes, biscuits and other bakers’ wares, containing cocoa (heading 19.05).

(f) Ice cream and other edible ice, containing cocoa in any proportion (heading 21.05).

(g) Beverages, non-alcoholic or alcoholic (e.g., “crème de cacao”), containing cocoa and ready
for consumption (Chapter 22).

(h) Medicaments (heading 30.03 or 30.04).

The Chapter also excludes theobromine, an alkaloid extracted from cocoa (heading 29.39).

18.01 - Cocoa beans, whole or broken, raw or roasted.

Cocoa beans are the seeds, contained in large numbers (25 to 80), in the fruit (cocoa-pod) of the
cacao-tree (Theobroma cacao). They are of flat ovoid form, generally violet or reddish in colour.
They consist of a tough, brittle shell, and a very thin whitish inner husk or skin covering the
kernel and dividing it into several sections.

In order to reduce their slightly bitter taste, to develop the aroma and to facilitate shelling, the
beans are fermented; they may alternatively be steam treated and dried. They are roasted to
facilitate removal of the shells, to render the kernels more friable, to concentrate the product and
improve the flavour and aroma. They are then passed through corrugated rollers which break up
the beans and detach the germs; subsequent processes separate the shells, husks and germs from
the broken pieces of kernels (cocoa nibs).

The heading covers raw or roasted beans, whole (whether or not separated from their shells,
husks, skins or germs) or broken.

The heading does not include :

(a) Shells, husks, skins and other cocoa waste (heading 18.02).

(b) Cocoa beans ground to paste (heading 18.03).

18.02 - Cocoa shells, husks, skins and other cocoa waste.

This heading covers the waste left from the manufacture of cocoa powder or cocoa butter. Some
of these residues may be used for the further extraction of cocoa butter, and they may all be used
for the extraction of theobromine. They may also be added, in relatively small proportions, to
animal feeding stuffs. When ground, they are sometimes used instead of cocoa powder which
they resemble in odour but not in flavour.

The heading includes :

(1) Shells, husks and skins separated during the process of roasting and crushing the beans.
They contain small fragments of the kernels (which remain attached to the shell, husk or skin and
cannot readily be separated from them), from which a proportion of cocoa butter may be
extracted.

(2) Cocoa germs, resulting from the cocoa beans being passed through so-called de-germing
machines. These contain practically no fat.

(3) Cocoa dust, resulting from the cleaning of the shells in the sorting machines; normally, its
fat content is sufficiently high for extraction to be economically justified.

(4) Cocoa cakes (resulting from the extraction of the cocoa butter from shell, husk or skin
waste containing fragments of kernel, or from the whole bean). These cakes contain particles of
the shells, husks and skins and are therefore unsuitable for the manufacture of cocoa powder or
chocolate.
The heading excludes cocoa cake free from shells, husks and skins, resulting from the extraction of
cocoa butter from cocoa paste (heading 18.03).

18.03 - Cocoa paste, whether or not defatted.

1803.10 - Not defatted

1803.20 - Wholly or partly defatted

Cocoa paste is obtained by grinding roasted cocoa beans (cleaned of their shells, husks, skins and
germs) between heated grindstones or disc crushers; the resulting product is solidified in tablets,
lumps or blocks. The paste can be used in this state by confectioners but it is generally used for
the manufacture of cocoa butter, cocoa powder and chocolate.

The heading also covers paste which has been wholly or partly defatted (cocoa cake); this is used
for the manufacture of cocoa powder or chocolate, or in some cases for the manufacture of
theobromine.

The heading excludes cocoa paste containing added sugar or other sweetening matter (heading 18.06).

18.04 - Cocoa butter, fat and oil.

Cocoa butter, the fatty matter contained in cocoa beans, is generally obtained by hot-pressing
either cocoa paste or the whole bean. An inferior quality, often referred to as cocoa fat, can also
be obtained from spoiled cocoa beans or from various kinds of cocoa waste (shells, husks, dust,
etc.) either by pressure or by extraction with suitable solvents.

Cocoa butter is generally solid at room temperature, slightly oily and yellowish-white in colour;
it has an odour similar to that of cocoa and an agreeable flavour. It is generally presented in
slabs, and is used in chocolate-making (to enrich cocoa pastes), in confectionery (for the
preparation of certain sweets), in perfumery (for extracting perfumes by the enfleurage process),
in the manufacture of cosmetics and in pharmacy (for the preparation of ointments,
suppositories, etc.).

18.05 - Cocoa powder, not containing added sugar or other sweetening matter.

Cocoa powder is obtained by pulverising the partly defatted cocoa paste referred to in
heading 18.03.

This heading covers only cocoa powder not containing added sugar or other sweetening matter.
The heading includes, inter alia, cocoa powder obtained after treating the nibs, paste or powder
with alkaline substances (carbonate of sodium or potassium, etc.) to increase its solubility
(soluble cocoa).
Cocoa powder containing added sugar or other sweetening matter and cocoa powder to which milk
powder or peptones have been added fall in heading 18.06. However, medicaments in which cocoa
powder serves merely as a support or vehicle for the medicinal substance fall in heading 30.03 or 30.04.

18.06 - Chocolate and other food preparations containing cocoa(+).

1806.10 - Cocoa powder, containing added sugar or other sweetening matter

1806.20 - Other preparations in blocks, slabs or bars weighing more than 2 kg or in liquid, paste,
powder, granular or other bulk form in containers or immediate packings, of a content exceeding
2 kg

- Other, in blocks, slabs or bars :

1806.31 - - Filled

1806.32 - - Not filled

1806.90 - Other

Chocolate is composed essentially of cocoa paste and sugar or other sweetening matter, usually
with the addition of flavouring and cocoa butter; in some cases, cocoa powder and vegetable oil
may be substituted for cocoa paste. Milk, coffee, hazelnuts, almonds, orange-peel, etc., are
sometimes also added.

Chocolate and chocolate goods may be put up either as blocks, slabs, tablets, bars, pastilles,
croquettes, granules or powder, or in the form of chocolate products filled with creams, fruits,
liqueurs, etc.

The heading also includes all sugar confectionery containing cocoa in any proportion (including
chocolate nougat), sweetened cocoa powder, chocolate powder, chocolate spreads, and, in
general, all food preparations containing cocoa (other than those excluded in the General
Explanatory Note to this Chapter).

Chocolate enriched with vitamins is also classified in this heading.

The heading does not include :

(a) White chocolate (composed of cocoa butter, sugar and powdered milk) (heading 17.04).

(b) Biscuits and other bakers' wares covered with chocolate (heading 19.05).

° °
Subheading Explanatory Note.

Subheading 1806.20

Goods presented in “other bulk forms” are covered by subheading 1806.20 if they take the form
of pellets, beans, rounds, drops, balls, chips, flakes, sprinkles, shavings and similar. Goods
under this subheading are usually intended for the manufacture of chocolate products, bakery
products, confectionery, ice creams, etc., or for decoration.

Subheading 1806.31

For the purpose of this subheading, the term “filled” covers blocks, slabs or bars consisting of a
centre composed of, e.g., cream, crusted sugar, desiccated coconut, fruit, fruit paste, liqueurs,
marzipan, nuts, nougat, caramel or combinations of these products, enrobed with
chocolate. Solid blocks, slabs or bars of chocolate containing, for example, cereal, fruit or nuts
(whether or not in pieces), embedded throughout the chocolate, are not regarded as “filled”.

______________________

Chapter 19

Preparations of cereals, flour, starch or milk;

pastrycooks' products

Notes.

1.- This Chapter does not cover :

(a) Except in the case of stuffed products of heading 19.02, food preparations containing
more than 20 % by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans,
molluscs or other aquatic invertebrates , or any combination thereof (Chapter 16);

(b) Biscuits or other articles made from flour or from starch, specially prepared for use in
animal feeding (heading 23.09); or

(c) Medicaments or other products of Chapter 30.

2.- For the purposes of heading 19.01 :

(a) The term “groats” means cereal groats of Chapter 11;

(b) The terms “flour” and “meal” mean :

(1) Cereal flour and meal of Chapter 11, and

 (2) Flour, meal and powder of vegetable origin of any Chapter, other than flour, meal
or powder of dried vegetables (heading 07.12), of potatoes (heading 11.05) or of dried
leguminous vegetables (heading 11.06).

3.- Heading 19.04 does not cover preparations containing more than 6 % by weight of cocoa
calculated on a totally defatted basis or completely coated with chocolate or other food
preparations containing cocoa of heading 18.06 (heading 18.06).

4.- For the purposes of heading 19.04, the expression “otherwise prepared” means prepared or
processed to an extent beyond that provided for in the headings of or Notes to Chapter 10 or 11.

GENERAL

This Chapter covers a number of preparations, generally used for food, which are made either
directly from the cereals of Chapter 10, from the products of Chapter 11 or from food flour, meal
and powder of vegetable origin of other Chapters (cereal flour, groats and meal, starch, fruit or
vegetable flour, meal and powder) or from the goods of headings 04.01 to 04.04. The Chapter
also covers pastrycooks' products and biscuits, even when not containing flour, starch or other
cereal products.

For the purposes of Note 3 to this Chapter and heading 19.01, the cocoa content of a product can
normally be calculated by multiplying the combined theobromine and caffeine content by a
factor of 31. It should be noted that the term “cocoa” covers cocoa in all forms, including paste
and solid.

The Chapter excludes :

(a) Food preparations (other than stuffed products of heading 19.02) containing more than 20 %
by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other
aquatic invertebrates, or any combination thereof (Chapter 16).

(b) Food preparations of flour, groats, meal, starch or malt extract containing 40 % or more by
weight of cocoa calculated on a totally defatted basis and food preparations of goods of headings
04.01 to 04.04 containing 5 % or more by weight of cocoa calculated on a totally defatted basis
(heading 18.06).

(c) Roasted coffee substitutes containing coffee in any proportion (heading 09.01) and other
roasted coffee substitutes (e.g., roasted barley) (heading 21.01).

(d) Powders for the manufacture of custards, desserts, ice cream or similar preparations but not
being preparations based on flour, meal, starch, malt extract or goods of headings 04.01 to 04.04
(generally heading 21.06).

(e) Products made from flour or from starch, specially prepared for use in animal feeding (e.g.,
dog biscuits) (heading 23.09).
(f) Medicaments and other products of Chapter 30.

19.01 - Malt extract; food preparations of flour, groats, meal, starch or malt extract, not
containing cocoa or containing less than 40 % by weight of cocoa calculated on a totally
defatted basis, not elsewhere specified or included; food preparations of goods of
headings 04.01 to 04.04, not containing cocoa or containing less than 5 % by weight of
cocoa calculated on a totally defatted basis, not elsewhere specified or included.

1901.10 - Preparations suitable for infants or young children, put up for retail sale

1901.20 - Mixes and doughs for the preparation of bakers’ wares of heading 19.05

1901.90 - Other

(I) Malt extract.

Malt extracts are made by concentrating the solution obtained on macerating malt in water.

They remain classified in this heading whether in block or powder form, or as more or less
viscous liquids.

Malt extracts with added lecithin, vitamins, salts, etc., remain in this heading provided they
do not constitute medicaments of Chapter 30.

Malt extracts are mainly employed for the preparation of products of a kind used as food
suitable for infants or young children or for dietetic or culinary purposes, or for the manufacture
of pharmaceutical products. The viscous forms may also be used without further preparation in
the baking and textile industries.

This heading does not cover :

(a) Sugar confectionery, containing malt extract, of heading 17.04.

(b) Beers and other beverages (e.g., malton) with a basis of malt (Chapter 22).

(c) Malt enzymes (heading 35.07).

(II) Food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or
containing less than 40 % by weight of cocoa calculated on a totally defatted basis, not elsewhere
specified or included.

This heading covers a number of food preparations with a basis of flour, groats or meal, of
starch or of malt extract, which derive their essential character from such materials whether or
not these ingredients predominate by weight or volume.
 Other substances may be added to these main ingredients, such as milk, sugar, eggs, casein,
albumin, fat, oil, flavouring, gluten, colouring, vitamins, fruit or other substances to improve
their dietetic value, or cocoa, in the latter case, in any proportion less than 40 % by weight of
cocoa calculated on a totally defatted basis (see the General Explanatory Note to this Chapter).

It should be noted however that preparations containing more than 20 % by weight of

sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic
invertebrates, or any combination thereof are excluded (Chapter 16).

For the purposes of this heading :

(A) The terms “flour” and “meal” mean not only the cereal flour or meal of Chapter 11 but also
food flour, meal and powder of vegetable origin of any Chapter, such as soyabean flour.
However, these terms do not cover flour, meal or powder of dried vegetables (heading 07.12), of
potatoes (heading 11.05) or of dried leguminous vegetables (heading 11.06).

(B) The term “starch” covers both untransformed starches and starches which have been
pregelatinised or solubilised, but not more evolved starch products such as dextrimaltose.

The preparations of this heading may be liquid or in the form of powders, granules, doughs
or other solid forms such as strips or discs.

These preparations are often used for making beverages, gruels, as food suitable for infants
or young children, dietetic foods, etc., by simply mixing with, or boiling in, milk or water, or for
making cakes, puddings, custards or similar culinary preparations.

They may also constitute intermediate preparations for the food industry.

The heading includes, inter alia, preparations such as :

(1) Flours obtained by evaporating a mixture of milk with sugar and flour.

(2) Preparations consisting of a mixture of egg powder, milk powder, malt extract and cocoa
powder.

(3) Racahout, a food preparation composed of rice flour, various starches, flour of sweet acorns,
sugar and cocoa powder, flavoured with vanilla.

(4) Preparations composed of mixtures of cereal flour with fruit flours, generally containing
added cocoa powder, or of fruit flours with added cocoa powder.

(5) Malted milk and similar preparations composed of powdered milk and malt extract with or
without added sugar.
(6) “Knödel”, “Klösse”, “Nockerln”, with ingredients such as semolina, cereal flour,
breadcrumbs, fat, sugar, eggs, spices, yeast, jam or fruit. However, such products based on potato
flour are classified in Chapter 20.

(7) Ready-mixed doughs, consisting essentially of cereal flour with sugar, fat, eggs or fruit
(including those put up in moulds or formed into final shape).

(8) Uncooked pizza consisting of a pizza base (dough) covered with various other ingredients
such as cheese, tomato, oil, meat, anchovies. However, pizza that is pre-cooked or cooked is
classified in heading 19.05.

Apart fromthe preparations excluded by the General Explanatory Note to this Chapter, this
heading also excludes :

(a) Self-raising flours and “swelling” (pregelatinised) flours of heading 11.01 or 11.02.

(b) Mixed cereal flours (heading 11.01 or 11.02), mixed flours and meals of leguminous
vegetables and mixed fruit flours, meals or powders (heading 11.06), not otherwise prepared.

(c) Pasta and couscous of heading 19.02.

(d) Tapioca and substitutes therefor (heading 19.03).

(e) Fully or partially cooked bakers’ wares, the latter requiring further cooking before
consumption (heading 19.05).

(f) Sauces and preparations therefor (heading 21.03).

(g) Soups and broths and preparations therefor and homogenised composite food
preparations (heading 21.04).

(h) Textured vegetable protein products (heading 21.06).

(ij) Beverages of Chapter 22.

(III) Food preparations of goods of headings 04.01 to 04.04, not containing cocoa or containing
less than 5 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or
included.

The preparations of this heading may be distinguished from the products of headings 04.01 to
04.04 in that they contain, in addition to natural milk constituents, other ingredients not
permitted in the products of those earlier headings. Thus heading 19.01 includes, for example :

(1) Preparations in powder or liquid form used as food suitable for infants or young children or
for dietetic purposes and consisting of milk to which secondary ingredients (e.g., cereal groats,
yeast) have been added.
(2) Milk preparations obtained by replacing one or more constituents of milk (e.g., butyric fats)
by another substance (e.g., oleic fats).

The products of this heading may be sweetened and may contain cocoa. However, the
heading excludes products having the character of sugar confectionery (heading 17.04) and
products containing 5 % or more by weight of cocoa calculated on a totally defatted basis (see
the General Explanatory Note to this Chapter) (heading 18.06) and beverages (Chapter 22).

The heading also covers mixes and bases (e.g., powders) for making ice cream but it
excludes ice cream and other edible ice based on milk constituents (heading 21.05).

19.02 - Pasta, whether or not cooked or stuffed (with meat or other substances) or
otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli,
cannelloni; couscous, whether or not prepared.

- Uncooked pasta, not stuffed or otherwise prepared :

1902.11 - - Containing eggs

1902.19 - - Other

1902.20 - Stuffed pasta, whether or not cooked or otherwise prepared

1902.30 - Other pasta

1902.40 - Couscous

The pasta of this heading are unfermented products made from semolinas or flours of wheat,
maize, rice, potatoes, etc.

These semolinas or flours (or intermixtures thereof) are first mixed with water and kneaded into
a dough which may also incorporate other ingredients (e.g., very finely chopped vegetables,
vegetable juice or purées, eggs, milk, gluten, diastases, vitamins, colouring matter, flavouring).

The doughs are then formed (e.g., by extrusion and cutting, by rolling and cutting, by pressing,
by moulding or by agglomeration in rotating drums) into specific predetermined shapes (such as
tubes, strips, filaments, cockleshells, beads, granules, stars, elbow-bends, letters). In this process
a small quantity of oil is sometimes added. These forms often give rise to the names of the
finished products (e.g., macaroni, tagliatelle, spaghetti, noodles).

The products are usually dried before marketing to facilitate transport, storage and conservation;
in this dried form, they are brittle. The heading also covers undried (i.e., moist or fresh) and
frozen products, for example, fresh gnocchi and frozen ravioli.
The pasta of this heading may be cooked, stuffed with meat, fish, cheese or other substances in
any proportion or otherwise prepared (e.g., as prepared dishes containing other ingredients such
as vegetables, sauce, meat). Cooking serves to soften the pasta without changing its basic
original form.

Stuffed pasta may be fully closed (for example, ravioli), open at the ends (for example,
cannelloni) or layered, such as lasagne.

The heading also covers couscous which is a heat-treated semolina. Couscous of this heading
may be cooked or otherwise prepared (e.g., put up with meat, vegetables and other ingredients as
the complete dish which bears the same name).

The heading does not cover :

(a) Food preparations (other than stuffed products of heading 19.02) containing more than 20 %
by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other
aquatic invertebrates, or any combination thereof (Chapter 16).

(b) Soups and broths and preparations therefor, containing pasta (heading 21.04).

19.03 - Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains,
pearls, siftings or in similar forms.

This heading covers edible products prepared from manioc starch (tapioca), sago starch (sago),
potato starch (farinoca, potato tapioca, potato sago) or from similar starches (arrow-root, salep,
yucca, etc.).

The starch is mixed with water to form a thick paste, which is put into a strainer or perforated
pan from which it falls in drops on to a metallic plate heated to a temperature of 120 °C to
150 °C. The drops form small pellets or flakes which are sometimes crushed or granulated. In
another method, the starch paste is agglomerated in a steam heated vessel.

The products are marketed in the form of flakes, grains, pearls, siftings, seeds or similar forms.
They are used for the preparation of soups, puddings or dietetic foods.

19.04 - Prepared foods obtained by the swelling or roasting of cereals or cereal products
(for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of
flakes or other worked grains (except flour, groats and meal), pre-cooked, or otherwise
prepared, not elsewhere specified or included.

1904.10 - Prepared foods obtained by the swelling or roasting of cereals or cereal products

1904.20 - Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted
cereal flakes and roasted cereal flakes or swelled cereals

1904.30 - Bulgur wheat

1904.90 - Other

(A) Prepared foods obtained by the swelling or roasting of cereals or cereal products (for
example, corn flakes).

This group covers a range of food preparations made from cereal grains (maize, wheat, rice,
barley, etc.) which have been made crisp by swelling or roasting. They are mainly used, with or
without milk, as breakfast foods. Salt, sugar, molasses, malt extract, fruit or cocoa (see Note 3
and the General Explanatory Note to this Chapter), etc., may have been added during or after
their manufacture.

The group also includes similar foodstuffs obtained, by swelling or roasting, from flour or
bran.

Corn flakes are made from grains of maize by removing the pericarp and the germ, adding
sugar, salt and malt extract, softening with steam and then rolling into flakes and roasting in a
rotary oven. The same process may be applied to wheat or other cereal grains.

“Puffed” rice and wheat also fall in this group. These products are prepared by subjecting
the grains to pressure in a moist, heated chamber. Sudden removal of the pressure and ejection
into a cold atmosphere causes the grain to expand to several times its original volume.

This group further includes crisp savoury food products, obtained by submitting moistened
cereal grains (whole or in pieces) to a heating process which makes the grains swell, these being
subsequently sprayed with a flavouring consisting of a mixture of vegetable oil, cheese, yeast
extract, salt and monosodium glutamate. Similar products made from a dough and fried in
vegetable oil are excluded (heading 19.05).

(B) Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal
flakes and roasted cereal flakes or swelled cereals.

This group includes prepared foods obtained from unroasted cereal flakes or from mixtures
of unroasted cereal flakes and roasted cereal flakes or swelled cereals. These products (often
called “Müsli”) may contain dried fruit, nuts, sugar, honey, etc. They are generally put up as
breakfast foods.

(C) Bulgur wheat.

This group includes bulgur wheat, in the form of worked grains, obtained by cooking hard
wheat grains which are then dried, are husked or peeled and then broken, kibbled or milled and
finally sieved into large and small size bulgur wheat. Bulgur wheat may also be in the form of
whole grains.

(D) Other cereals, other than maize (corn), pre-cooked or otherwise prepared.
 This group includes pre-cooked or otherwise prepared cereals in grain form (including
broken grains). Thus, the group covers, for example, rice which has been pre-cooked either fully
or partially and then dehydrated, with a consequential modification of the grain structure. Fully
pre-cooked rice needs only to be soaked in water and brought to the boil before consumption
while partially pre-cooked rice must be boiled for 5 to 12 minutes prior to consumption.
Similarly, the group covers, for example, products consisting of pre-cooked rice to which other
ingredients such as vegetables or seasonings have been added, provided that these other
ingredients do not alter the character of the products as rice preparations.

The heading does not cover cereal grains merely worked or treated by the processes specified in
Chapter 10 or Chapter 11.

* *

The heading also excludes :

(a) Prepared cereals coated or otherwise containing sugar in a proportion which gives them the
character of sugar confectionery (heading 17.04).

(b) Preparations containing more than 6 % by weight of cocoa calculated on a totally defatted
basis or completely coated with chocolate or other food preparations containing cocoa of heading
18.06 (heading 18.06).

(c) Prepared edible maize (corn) cobs and grains (Chapter 20).

19.05 - Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing
cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing
wafers, rice paper and similar products.

1905.10 - Crispbread

1905.20 - Gingerbread and the like

- Sweet biscuits; waffles and wafers :

1905.31 - - Sweet biscuits

1905.32 - - Waffles and wafers

1905.40 - Rusks, toasted bread and similar toasted products

1905.90 - Other

(A) Bread, pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa.
 This heading covers all bakers’ wares. The most common ingredients of such wares are
cereal flours, leavens and salt but they may also contain other ingredients such as : gluten, starch,
flour of leguminous vegetables, malt extract or milk, seeds such as poppy, caraway or anise,
sugar, honey, eggs, fats, cheese, fruit, cocoa in any proportion, meat, fish, bakery “improvers”,
etc. Bakery “improvers” serve mainly to facilitate the working of the dough, hasten
fermentation, improve the characteristics and appearance of the products and give them better
keeping qualities. The products of this heading may also be obtained from a dough based on
flour, meal or powder of potatoes.

The heading includes the following products :

(1) Ordinary bread, often containing only cereal flours, leavens and salt.

(2) Gluten bread for diabetics.

(3) Unleavened bread or matzos.

(4) Crispbread (also known as knäckebrot), which is a dry crisp bread usually in thin
rectangular or round pricked pieces. Crispbread is made from a dough of flour, meal, groats or
wholemeal of rye, oats, barley or wheat and leavened by means of yeast, sour dough or other
leavening agents or by compressed air. The water content does not exceed 10 % by weight.

(5) Rusks, toasted bread and similar toasted products, whether or not sliced or ground, with or
without the addition of butter or other fats, sugar, eggs or other nutritive substances.

(6) Gingerbread and the like, which are products of a spongy, often elastic consistency, made
from rye or wheat flour, sweetening (for example, honey, glucose, invert sugar, refined
molasses) and flavouring or spices, whether or not also containing egg yolk or fruit. Certain
types of gingerbread are covered with chocolate or icing made from preparations of fat and
cocoa. Other types may contain or may be covered with sugar.

(7) “Pretzels”, i.e., brittle, glazed and salted crackers made of cylindrical length of dough often
twisted into a form resembling the letter “B”.

(8) Biscuits. These are usually made from flour and fat to which may have been added sugar or
certain of the substances mentioned in Item (10) below. They are baked for a long time to
improve the keeping qualities and are generally put up in closed packages. There are various
types of biscuits including :

(a) Plain biscuits containing little or no sweetening matter but a relatively high proportion
of fat; this type includes cream crackers and water biscuits.

(b) Sweet biscuits, which are fine bakers’ wares with long-keeping qualities and a base of
flour, sugar or other sweetening matter and fat (these ingredients constituting at least 50 % of the
product by weight), whether or not containing added salt, almonds, hazelnuts, flavouring,
chocolate, coffee, etc. The water content of the finished product must be 12 % or less by weight
and the maximum fat content 35 % by weight (fillings and coatings are not to be taken into
consideration in determining these contents). Commercial biscuits are not usually filled, but they
may sometimes contain a solid or other filling (sugar, vegetable fat, chocolate, etc.). They are
almost always industrially manufactured products.

(c) Savoury and salted biscuits, which usually have a low sucrose content.

(9) Waffles and wafers, which are light fine bakers’ wares baked between patterned metal
plates. This category also includes thin waffle products, which may be rolled, waffles consisting
of a tasty filling sandwiched between two or more layers of thin waffle pastry, and products
made by extruding waffle dough through a special machine (ice cream cornets, for
example). Waffles may also be chocolatecovered. Wafers are products similar to waffles.

(10) Pastries and cakes, containing ingredients such as flour, starches, butter or other fats, sugar,
milk, cream, eggs, cocoa, chocolate, coffee, honey, fruit, liqueurs, brandy, albumen, cheese,
meat, fish, flavourings, yeast or other leavening agents.

(11) Certain bakery products made without flour (e.g., meringues made of white of egg and
sugar).

(12) Crêpes and pancakes.

(13) Quiche, consisting of a pastry shell and a filling made from various ingredients, e.g., cheese,
eggs, cream, butter, salt, pepper, nutmeg and, in the case of “quiche lorraine”, bacon or ham.

(14) Pizza (pre-cooked or cooked), consisting of a pizza base (dough) covered with various other
ingredients such as cheese, tomato, oil, meat, anchovies. However, uncooked pizza is classified
in heading 19.01.

(15) Crisp savoury food products, for example, those made from a dough based on flour, meal or
powder of potatoes, or maize (corn) meal with the addition of a flavouring consisting of a
mixture of cheese, monosodium glutamate and salt, fried in vegetable oil, ready for consumption.

The heading excludes :

(a) Products containing more than 20 % by weight of sausage, meat, meat offal, blood,
insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof
(e.g., pies consisting of meat enclosed in pastry) (Chapter 16).

(b) Products of heading 20.05.

(B) Communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing
wafers, rice paper and similar products.

This heading covers a number of products made from flour or starch pastes, generally baked
in the form of discs or sheets. They are used for various purposes.
 Communion wafers are thin discs made by cooking very pure wheat flour paste between
iron plates.

Empty cachets of a kind suitable for pharmaceutical use are small, shallow cups made from
flour or starch paste. They are made to fit together in pairs to form a container.

Sealing wafers are cut out of thin sheets of baked, dried and sometimes coloured paste.
They may also contain adhesive substances.

Rice paper consists of thin sheets of baked and dried flour or starch paste. It is used for
coating certain confectionery articles, particularly nougat. It should not be confused with the so-
called “rice paper” made by slicing the pith of certain palms (see Explanatory Note to
heading 14.04).

______________________

Chapter 20

Preparations of vegetables, fruit, nuts or other parts of plants

Notes.

1.- This Chapter does not cover :

(a) Vegetables, fruit or nuts, prepared or preserved by the processes specified in Chapter 7, 8
or 11;

(b) Vegetable fats and oils (Chapter 15);

(c) Food preparations containing more than 20 % by weight of sausage, meat, meat offal,
blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination
thereof (Chapter 16);

(d) Bakers’ wares and other products of heading 19.05; or

(e) Homogenised composite food preparations of heading 21.04.

2.- Headings 20.07 and 20.08 do not apply to fruit jellies, fruit pastes, sugar-coated almonds or
the like in the form of sugar confectionery (heading 17.04) or chocolate confectionery
(heading 18.06).

3.- Headings 20.01, 20.04 and 20.05 cover, as the case may be, only those products of Chapter 7
or of heading 11.05 or 11.06 (other than flour, meal and powder of the products of Chapter 8)
which have been prepared or preserved by processes other than those referred to in Note 1 (a).
4.- Tomato juice the dry weight content of which is 7 % or more is to be classified in
heading 20.02.

5.- For the purposes of heading 20.07, the expression “obtained by cooking” means obtained by
heat treatment at atmospheric pressure or under reduced pressure to increase the viscosity of a
product through reduction of water content or other means.

6.- For the purposes of heading 20.09, the expression “juices, unfermented and not containing
added spirit” means juices of an alcoholic strength by volume (see Note 2 to Chapter 22) not
exceeding 0.5 % vol.

Subheading Notes.

1.- For the purposes of subheading 2005.10, the expression “homogenised vegetables” means
preparations of vegetables, finely homogenised, put up for retail sale as food suitable for infants
or young children or for dietetic purposes, in containers of a net weight content not exceeding
250 g. For the application of this definition no account is to be taken of small quantities of any
ingredients which may have been added to the preparation for seasoning, preservation or other
purposes. These preparations may contain a small quantity of visible pieces of vegetables.
Subheading 2005.10 takes precedence over all other subheadings of heading 20.05.

2.- For the purposes of subheading 2007.10, the expression “homogenised preparations” means
preparations of fruit, finely homogenised, put up for retail sale as food suitable for infants or
young children or for dietetic purposes, in containers of a net weight content not exceeding
250 g. For the application of this definition no account is to be taken of small quantities of any
ingredients which may have been added to the preparation for seasoning, preservation or other
purposes. These preparations may contain a small quantity of visible pieces of fruit.
Subheading 2007.10 takes precedence over all other subheadings of heading 20.07.

3.- For the purposes of subheadings 2009.12, 2009.21, 2009.31, 2009.41, 2009.61 and 2009.71,
the expression “Brix value” means the direct reading of degrees Brix obtained from a Brix
hydrometer or of refractive index expressed in terms of percentage sucrose content obtained
from a refractometer, at a temperature of 20 °C or corrected for 20 °C if the reading is made at a
different temperature.

GENERAL

This Chapter includes :

(1) Vegetables, fruit, nuts and other edible parts of plants prepared or preserved by vinegar or
acetic acid.

(2) Vegetables, fruit, nuts, fruit-peel and other parts of plants preserved by sugar.

(3) Jams, fruit jellies, marmalades, fruit or nut purées, fruit or nut pastes, obtained by cooking.
(4) Homogenised prepared or preserved vegetables and fruit.

(5) Fruit or vegetable juices, neither fermented nor containing added alcohol, or of an alcoholic
strength by volume not exceeding 0.5 % vol.

(6) Vegetables, fruit, nuts and other edible parts of plants prepared or preserved by other
processes not provided for in Chapter 7, 8 or 11 or elsewhere in the Nomenclature.

(7) Products of heading 07.14, 11.05 or 11.06 (other than flour, meal and powder of the
products of Chapter 8), which have been prepared or preserved by processes other than those
specified in Chapter 7 or 11.

(8) Fruit preserved by osmotic dehydration.

These products may be whole, in pieces or crushed.

The Chapter does not cover :

(a) Food preparations containing more than 20 % by weight of sausage, meat, meat offal, blood,
insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof
(Chapter 16).

(b) Products such as fruit tarts, prepared with pastry (heading 19.05).

(c) Soups and broths and preparations therefor and homogenised composite food preparations
of heading 21.04.

(d) Fruit or vegetable juices of an alcoholic strength by volume exceeding 0.5 % vol
(Chapter 22).

20.01 - Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by
vinegar or acetic acid.

2001.10 - Cucumbers and gherkins

2001.90 - Other

This heading covers vegetables (see Note 3 to this Chapter), fruit, nuts and other edible parts of
plants prepared or preserved by means of vinegar or acetic acid, whether or not containing salt,
spices, mustard, sugar or other sweetening matter. These products may also contain oil or other
additives. They may be in bulk (in casks, drums, etc.) or in jars, bottles, tins or airtight containers
ready for retail sale. The heading includes certain preparations known as pickles, mustard
pickles, etc.
The goods covered by this heading differ from sauces of heading 21.03 in that the latter are
mainly liquids, emulsions or suspensions, which are not intended to be eaten by themselves but
are used as an accompaniment to food or in the preparation of certain food dishes.

The principal products preserved by the methods described in this heading are cucumbers,
gherkins, onions, shallots, tomatoes, cauliflowers, olives, capers, sweet corn, artichoke hearts,
palm hearts, yams, walnuts and mangoes.

20.02 - Tomatoes prepared or preserved otherwise than by vinegar or acetic acid.

2002.10 - Tomatoes, whole or in pieces

2002.90 - Other

This heading covers tomatoes, whether whole or in pieces, other than tomatoes prepared or
preserved by vinegar or acetic acid (heading 20.01) and tomatoes presented in the states
specified in Chapter 7. Tomatoes are classified in this heading irrespective of the type of
container in which they are put up.

The heading also includes homogenised prepared or preserved tomatoes (e.g., tomato purée,
paste or concentrate) and tomato juice of which the dry weight content is 7 % or more. However,
the heading excludes tomato ketchup and other tomato sauces (heading 21.03) and tomato soup
and preparations therefor (heading 21.04).

20.03 - Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic
acid.

2003.10 - Mushrooms of the genus Agaricus

2003.90 - Other

This heading covers all mushrooms (including stems) and truffles except those prepared or
preserved by vinegar or acetic acid (heading 20.01) and those presented in the states specified in
Chapter 7. The products of this heading may be whole, in pieces (e.g., sliced) or homogenised.

20.04 - Other vegetables prepared or preserved otherwise than by vinegar or acetic acid,
frozen, other than products of heading 20.06.

2004.10 - Potatoes

2004.90 - Other vegetables and mixtures of vegetables

The frozen vegetables of this heading are those which fall in heading 20.05 when not frozen (see
the Explanatory Note to that heading). The term “frozen” is defined in the General Explanatory
Note to Chapter 7.
Examples of commonly traded products which fall in the heading are :

(1) Potatoes (chips or French fries), cooked or partly cooked in oil and then frozen.

(2) Frozen sweet corn, on the cob or in grains, carrots, peas, etc., whether or not
pre-cooked, put up with butter or other sauce in an airtight container (e.g., in a plastic bag).

(3) “Knödel”, “Klösse”, “Nockerln”, based on potato flour, frozen.

20.05 - Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not
frozen, other than products of heading 20.06.

2005.10 - Homogenised vegetables

2005.20 - Potatoes

2005.40 - Peas (Pisum sativum)

- Beans (Vigna spp., Phaseolus spp.) :

2005.51 - - Beans, shelled

2005.59 - - Other

2005.60 - Asparagus

2005.70 - Olives

2005.80 - Sweet corn (Zea mays var. saccharata)

- Other vegetables and mixtures of vegetables :

2005.91 - - Bamboo shoots

2005.99 - - Other

The term “vegetables” in this heading is limited to the products referred to in Note 3 to this
Chapter. These products (other than vegetables prepared or preserved by vinegar or acetic acid of
heading 20.01, frozen vegetables of heading 20.04 and vegetables preserved by sugar of heading
20.06) are classified in the heading when they have been prepared or preserved by processes not
provided for in Chapter 7 or 11.

Such products fall in the heading irrespective of the type of container in which they are put up
(often in cans or other airtight containers).
These products, whole, in pieces or crushed, may be preserved in water, in tomato sauce or with
other ingredients ready for immediate consumption. They may also be homogenised or mixed
together (salads).

Examples of preparations which fall in the heading are :

(1) Olives, rendered edible by special treatment with soda solution or prolonged maceration in
brine. (Olives merely preserved provisionally in brine remain classified in heading 07.11 - see
the Explanatory Note to that heading.)

(2) Sauerkraut, prepared by partial fermentation of shredded and salted cabbage.

(3) Sweet corn, on the cob or in grains, carrots, peas, etc., pre-cooked or put up with butter or
other sauce.

(4) Products in the form of thin rectangular tablets made from potato flour, salt and small
quantities of sodium glutamate, and partly dextrinised by successive humidification and
dessication. These products are intended for consumption as “chips” after deep frying for a few
seconds.

The heading also excludes :

(a) Crisp savoury food products of heading 19.05.

(b) Vegetable juices of heading 20.09.

(c) Vegetable juices of an alcoholic strength by volume exceeding 0.5 % vol (Chapter 22).

20.06 - Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained,
glacé or crystallised).

The products of this heading are prepared first by treating the vegetables, fruit, nuts, fruit-peel or
other parts of plants with boiling water (which softens the material and facilitates penetration of
the sugar), and then by repeated heating to boiling point and storage in syrups of progressively
increasing sugar concentration until they are sufficiently impregnated with sugar to ensure their
preservation.

The principal products preserved by sugar are whole fruit or nuts (cherries, apricots, pears,
plums, chestnuts (marrons glacés), walnuts, etc.), sections or pieces of fruit (oranges, lemons,
pineapples, etc.), fruit-peel (citron, lemon, orange, melon, etc.), other parts of plants (angelica,
ginger, yams, sweet potatoes, etc.) and flowers (violets, mimosa, etc.).

Drainedproducts are prepared by using a syrup (e.g., a mixture of invert sugar or glucose with a
proportion of sucrose) which does not crystallise on exposure to the air. After impregnation the
excess syrup is drained off leaving the product sticky to the touch.
Glacéproducts are obtained by dipping the drained product in a sucrose syrup which dries as a
thin, shiny coating.

Crystallised products are prepared by allowing the sucrose syrup to penetrate into the product so
that, on drying, it forms crystals on the surface or throughout the product.

Those goods preserved by sugar and put up in syrup, whatever the packing, are excluded from this
heading (heading 20.02, 20.03 or 20.05, in the case of vegetables, or heading 20.08, in the case of fruit,
nuts, fruit-peel and other edible parts of plants, e.g., marrons glacés or ginger).

Dried fruits (e.g., dates and prunes) remain classified in Chapter 8 even if small quantities of sugar have
been added, or if the exterior is covered with a deposit of dried natural sugar which may give the fruit
an appearance somewhat similar to that of crystallised fruit of this heading.

20.07 - Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained
by cooking, whether or not containing added sugar or other sweetening matter.

2007.10 - Homogenised preparations

- Other :

2007.91 - - Citrus fruit

2007.99 - - Other

Jams are made by cooking whole fruit or fruit pulp or certain vegetables (e.g., marrows,
aubergines) or other products (e.g., ginger, rose petals) with sugar in approximately equal
proportions. When cool they are of moderately firm consistency and contain pieces of the fruit.

Marmalades are a variety of jam generally prepared from citrus fruit.

Fruit jellies are prepared by cooking fruit juices (expressed from raw or cooked fruit) with sugar
until the product sets on cooling. They are of firm consistency, clear and free from pieces of
fruit.

Fruit or nut purées are prepared by cooking sieved fruit pulp or powdered nuts with or without
the addition of sugar, to a thickish consistency. Fruit purées differ from jams in having a higher
proportion of fruit and a smoother consistency.

Fruit or nut pastes (apple, quince, pear, apricot, almond, etc.) are evaporated purées of a solid or
almost solid consistency.

Products of this heading which are normally prepared with sugar may be sweetened with
synthetic agents (e.g., sorbitol) instead of sugar.

This heading also includes homogenised preparations.

The heading excludes :

(a) Jellies and pastes in the form of sugar confectionery or chocolate confectionery (heading
17.04 or 18.06 respectively).

(b) Table jellies prepared from gelatin, sugar and fruit juice or artificial fruit essences (heading
21.06).

20.08 - Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or
not containing added sugar or other sweetening matter or spirit, not elsewhere specified or
included.

- Nuts, ground-nuts and other seeds, whether or not mixed together :

2008.11 - - Ground-nuts

2008.19 - - Other, including mixtures

2008.20 - Pineapples

2008.30 - Citrus fruit

2008.40 - Pears

2008.50 - Apricots

2008.60 - Cherries

2008.70 - Peaches, including nectarines

2008.80 - Strawberries

- Other, including mixtures other than those of subheading 2008.19 :

2008.91 - - Palm hearts

2008.93 - - Cranberries (Vaccinium macrocarpon, Vaccinium oxycoccos); lingonberries

(Vaccinium vitis-idaea)

2008.97 - - Mixtures

2008.99 - - Other

This heading covers fruit, nuts and other edible parts of plants, whether whole, in pieces or
crushed, including mixtures thereof, prepared or preserved otherwise than by any of the
processes specified in other Chapters or in the preceding headings of this Chapter.
It includes, inter alia :

(1) Almonds, ground-nuts, areca (or betel) nuts and other nuts, dry-roasted, oil-roasted or
fat-roasted, whether or not containing or coated with vegetable oil, salt, flavours, spices or other
additives.

(2) “Peanut butter”, consisting of a paste made by grinding roasted ground-nuts, whether or not
containing added salt or oil.

(3) Fruit (including fruit-peel and seeds) preserved in water, in syrup, in chemicals or in
alcohol.

(4) Fruit pulp, sterilised, whether or not cooked.

(5) Whole fruits, such as peaches (including nectarines), apricots, oranges (whether or not
peeled or with the stones or pips removed) crushed and sterilised, whether or not containing
added water or sugar syrup but in a proportion insufficient to render them ready for direct
consumption as beverages. When rendered ready for direct consumption as beverages by
addition of a sufficient quantity of water or of sugar syrup, these products fall in heading 22.02.

(6) Cooked fruit. However, fruit cooked by steaming or boiling in water and frozen remains in
heading 08.11.

(7) Stems, roots and other edible parts of plants (e.g., ginger, angelica, yams, sweet potatoes,
hop shoots, vine leaves, palm hearts) conserved in syrup or otherwise prepared or preserved.

(8) Tamarind pods in sugar syrup.

(9) Fruit, nuts, fruit-peel and other edible parts of plants (other than vegetables), preserved by
sugar and put up in syrup (e.g., marrons glacés or ginger), whatever the packing.

(10) Fruit preserved by osmotic dehydration. The expression “osmotic dehydration” refers to a
process whereby pieces of fruit are subjected to prolonged soaking in a concentrated sugar syrup
so that much of the water and the natural sugar of the fruit is replaced by sugar from the
syrup. The fruit may subsequently be air-dried to further reduce the moisture content.

The products of this heading may be sweetened with synthetic sweetening agents (e.g., sorbitol)
instead of sugar. Other substances (e.g., starch) may be added to the products of this heading,
provided that they do not alter the essential character of fruit, nuts or other edible parts of plants.

The products of this heading are generally put up in cans, jars or airtight containers, or in casks,
barrels or similar containers.

The heading also excludes products consisting of a mixture of plants or parts of plants (including seeds
or fruits) of different species or consisting of plants or parts of plants (including seeds or fruits) of a
single or of different species mixed with other substances such as one or more plant extracts, which are
not consumed as such, but which are of a kind used for making herbal infusions or herbal “teas” (e.g.,
heading 08.13, 09.09 or 21.06).

The heading does not cover fruit, nuts or other edible parts of plants transformed into sugar
confectionery (including those based on natural honey), of heading 17.04.

The heading further excludes mixtures of plants, parts of plants, seeds or fruit (whole, cut, crushed,
ground or powdered) of species falling in different Chapters (e.g., Chapters 7, 9, 11, 12), not consumed
as such, but of a kind used either directly for flavouring beverages or for preparing extracts for the
manufacture of beverages (Chapter 9 or heading 21.06).

20.09 - Fruit or nut juices (including grape must and coconut water) and vegetable juices,
unfermented and not containing added spirit, whether or not containing added sugar or other
sweetening matter (+).

- Orange juice :

2009.11 - - Frozen

2009.12 - - Not frozen, of a Brix value not exceeding 20

2009.19 - - Other

- Grapefruit juice; pomelo juice :

2009.21 - - Of a Brix value not exceeding 20

2009.29 - - Other

- Juice of any other single citrus fruit :

2009.31 - - Of a Brix value not exceeding 20

2009.39 - - Other

- Pineapple juice :

2009.41 - - Of a Brix value not exceeding 20

2009.49 - - Other

2009.50 - Tomato juice

- Grape juice (including grape must) :

2009.61 - - Of a Brix value not exceeding 30

2009.69 - - Other

- Apple juice :

2009.71 - - Of a Brix value not exceeding 20

2009.79 - - Other

- Juice of any other single fruit, nut or vegetable :

2009.81 - - Cranberry (Vaccinium macrocarpon, Vaccinium oxycoccos) juice; lingonberry

(Vaccinium vitis-idaea) juice

2009.89 - - Other

2009.90 - Mixtures of juices

As regards juices, unfermented and not containing added spirit, see Note 6 to this Chapter.

The fruit and vegetable juices of this heading are generally obtained by mechanically opening or
pressing fresh, healthy and ripe fruit or vegetables. This may be done (as in the case of citrus
fruits) by means of mechanical “extractors” operating on the same principle as the household
lemon-squeezer, or by pressing which may or may not be preceded either by crushing or grinding
(for apples in particular) or by treatment with cold or hot water or with steam (e.g., tomatoes,
blackcurrants and certain vegetables such as carrots and celery). The juices of this heading also
include coconut water.

The liquids thus obtained are then generally submitted to the following processes :

(a) Clarification, to separate the juice from most of the solids, by means of clarifying substances
(gelatin, albumin, infusorial earth, etc.) or of enzymes, by centrifuging or by ultrafiltration, this
last process being used also for the sterilization of products.

(b) Filtration, often by means of filter plates faced with kieselguhr, cellulose, etc.

(c) De-aeration, to eliminate oxygen which would spoil the colour and flavour.

(d) Homogenisation, in the case of certain juices obtained from very fleshy fruits (tomatoes,
peaches, etc.).

(e) Sterilisation, to prevent fermentation. Various methods may be employed, for example,
pasteurisation (prolonged or “flash”), electric sterilisation in machines fitted with electrodes,
sterilisation by filtration, preservation under pressure using carbon dioxide, refrigeration,
chemical sterilisation (e.g., by means of sulphur dioxide, sodium benzoate), treatment with
ultra-violet rays or ion exchangers.
As a result of these various treatments the fruit or vegetable juices may consist of clear,
unfermented liquids. Certain juices, however (in particular those obtained from pulpy fruits such
as apricots, peaches and tomatoes) still contain part of the pulp in finely divided form, either in
suspension or as a deposit.

The heading also includes juices, relatively few in practice, obtained from dried fruits provided
that they are of a kind which contain juice when fresh. One example is “prune juice”, extracted
from prunes by heating with water for several hours in diffusers. The heading does not, however,
cover the more or less liquid products obtained by the heating in water of fresh or dried fruits
(e.g., juniper berries, rose hips) which contain practically no juice; such products are generally
classified in heading 21.06.

The juices of this heading may be concentrated (whether or not frozen) or in the form of crystals
or powder provided, in the latter case, that they are entirely or almost entirely soluble in water.
Such products are usually obtained by processes involving either heat (whether or not in a
vacuum) or cold (lyophilisation).

Certain concentrated juices can be distinguished from their corresponding non-concentrated

juices on the basis of their Brix value (see Subheading Note 3 to this Chapter).

Provided they retain their original character, the fruit, nut or vegetable juices of this heading may
contain substances of the kinds listed below, whether these result from the manufacturing
process or have been added separately :

(1) Sugar.

(2) Other sweetening agents, natural or synthetic, provided that the quantity added does not
exceed that necessary for normal sweetening purposes and that the juices otherwise qualify for
this heading, in particular as regards the balance of the different constituents (see Item (4)
below).

(3) Products added to preserve the juice or to prevent fermentation (e.g., sulphur dioxide,
carbon dioxide, enzymes).

(4) Standardising agents (e.g., citric acid, tartaric acid) and products added to restore
constituents destroyed or damaged during the manufacturing process (e.g., vitamins, colouring
matter), or to “fix” the flavour (e.g., sorbitol added to powdered or crystalline citrus fruit juices).
However, the heading excludes fruit juices in which one of the constituents (citric acid, essential
oil extracted from the fruit, etc.) has been added in such quantity that the balance of the different
constituents as found in the natural juice is clearly upset; in such case the product has lost its
original character.

The vegetable juices of this heading may also contain added salt (sodium chloride), spices or
flavouring substances.
Similarly, intermixtures of the juices of fruits, nuts or vegetables of the same or different types
remain classified in this heading, as do reconstituted juices (i.e., products obtained by the
addition, to the concentrated juice, of a quantity of water not exceeding that contained in similar
non-concentrated juices of normal composition).

However, the addition of water to a normal fruit, nut or vegetable juice, or the addition to a
concentrated juice of a greater quantity of water than is necessary to reconstitute the original natural
juice, results in diluted products which have the character of beverages of heading 22.02. Fruit, nut or
vegetable juices containing a greater quantity of carbon dioxide than is normally present in juices
treated with that product (aerated fruit or nut juices), and also lemonades and aerated water flavoured
with fruit or nut juice are also excluded (heading 22.02).

The heading also covers grape must for any use, provided it is unfermented. As it has been
submitted to much the same processes as other fruit juices, grape must is very similar to ordinary
grape juice. It may be presented in the form of a concentrate or even of crystals (in the latter
form, it is known in the trade as “grape sugar” or “grape honey” and is used in fine bakery or
confectionery for making gingerbread, sweetmeats, etc.).

Grape must partially fermented, whether or not fermentation has been arrested, as well as
unfermented grape must, with alcohol added, both having an alcoholic strength by volume exceeding
0.5 % vol., falls in heading 22.04.

The heading further excludes :

(a) Tomato juice, the dry weight content of which is 7 % or more (heading 20.02).

(b) Fruit, nut or vegetable juices of an alcoholic strength by volume exceeding 0.5 % vol
(Chapter 22).

° °

Subheading Explanatory Note.

Subheading 2009.11

The term “frozen orange juice” also covers concentrated orange juice which, although subjected to and
maintained at a temperature around -18 °C, is not frozen solid throughout.

______________________

Chapter 21

Miscellaneous edible preparations

Notes.

1.- This Chapter does not cover :

(a) Mixed vegetables of heading 07.12;

(b) Roasted coffee substitutes containing coffee in any proportion (heading 09.01);

(c) Flavoured tea (heading 09.02);

(d) Spices or other products of headings 09.04 to 09.10;

(e) Food preparations, other than the products described in heading 21.03 or 21.04,
containing more than 20 % by weight of sausage, meat, meat offal, blood, insects, fish or
crustaceans, molluscs or other aquatic invertebrates , or any combination thereof (Chapter 16);

(f) Products of heading 24.04;

(g) Yeast put up as a medicament or other products of heading 30.03 or 30.04; or

(h) Prepared enzymes of heading 35.07.

2.- Extracts of the substitutes referred to in Note 1 (b) above are to be classified in
heading 21.01.

3.- For the purposes of heading 21.04, the expression “homogenised composite food
preparations” means preparations consisting of a finely homogenised mixture of two or more
basic ingredients such as meat, fish, vegetables, fruit or nuts, put up for retail sale as food
suitable for infants or young children or for dietetic purposes, in containers of a net weight
content not exceeding 250 g. For the application of this definition, no account is to be taken of
small quantities of any ingredients which may be added to the mixture for seasoning,
preservation or other purposes. Such preparations may contain a small quantity of visible pieces
of ingredients.

21.01 - Extracts, essences and concentrates, of coffee, tea or maté and preparations with a
basis of these products or with a basis of coffee, tea or maté; roasted chicory and other
roasted coffee substitutes, and extracts, essences and concentrates thereof.

- Extracts, essences and concentrates of coffee, and preparations with a basis of these
extracts, essences or concentrates or with a basis of coffee :

2101.11 - - Extracts, essences and concentrates

2101.12 - - Preparations with a basis of extracts, essences or concentrates or with a basis of

coffee
2101.20 - Extracts, essences and concentrates, of tea or maté, and preparations with a basis of
these extracts, essences or concentrates or with a basis of tea or maté

2101.30 - Roasted chicory and other roasted coffee substitutes, and extracts, essences and
concentrates thereof

The heading covers :

(1) Coffee extracts, essences and concentrates. These may be made from real coffee (whether or
not caffeine has been removed) or from a mixture of real coffee and coffee substitutes in any
proportion. They may be in liquid or powder form, usually highly concentrated. This group
includes products known as instant coffee. This is coffee which has been brewed and dehydrated
or brewed and then frozen and dried by vacuum.

(2) Tea or maté extracts, essences and concentrates. These products correspond, mutatis
mutandis, to those referred to in paragraph (1).

(3) Preparations with a basis of the coffee, tea or maté extracts, essences or concentrates of
paragraphs (1) and (2) above. These are preparations based on extracts, essences or concentrates
of coffee, tea or maté (and not on coffee, tea or maté themselves), and include extracts, etc., with
added starches or other carbohydrates.

(4) Preparations with a basis of coffee, tea or maté. These preparations include, inter alia :

(a) “coffee pastes” consisting of mixtures of ground, roasted coffee with vegetable fats and
sometimes other ingredients, and

(b) tea preparations consisting of a mixture of tea, milk powder and sugar.

(5) Roasted chicory and other roasted coffee substitutes and extracts, essences and concentrates
thereof. These are all kinds of roasted products intended to replace or imitate coffee when
infused with hot water, or to be added to coffee. These products are sometimes described as
“coffee”, prefixed by the name of the basic substance (e.g., barley “coffee”, malt “coffee”, acorn
“coffee”).

Roasted chicory is obtained by roasting the chicory root (Cichorium intybus var. sativum) of
heading 12.12. It is blackish-brown in colour and has a bitter flavour.

Other roasted coffee substitutes include those derived from sugar beet, carrots, figs, cereals
(especially barley, wheat and rye), split peas, lupine seeds, edible acorns, soya beans, date
stones, almonds, dandelion roots or chestnuts. The heading also includes roasted malt so put up
that it is clearly intended for use as a coffee substitute.

These products may be presented in lump, granular or powder form, or as liquid or solid extracts.
They may also be mixed either with one another or with other ingredients (e.g., salt or alkaline
carbonates), and may be put up in various types of containers.
The heading does not cover :

(a) Roasted coffee substitutes containing coffee in any proportion (heading 09.01).

(b) Flavoured tea (heading 09.02).

(c) Caramel (caramelised molasses and caramelised sugars) (heading 17.02).

(d) Products of Chapter 22.

21.02 - Yeasts (active or inactive); other single-cell micro-organisms, dead (but not
including vaccines of heading 30.02); prepared baking powders.

2102.10 - Active yeasts

2102.20 - Inactive yeasts; other single-cell micro-organisms, dead

2102.30 - Prepared baking powders

(A) YEASTS

The yeasts of this heading may be in the active or inactive state.

Active yeasts generally provoke fermentation. They consist essentially of certain

micro-organisms (almost exclusively of the genus Saccharomyces), which multiply during
alcoholic fermentation. Yeasts may also be produced by partial or total prevention of
fermentation, according to the aeration process.

The active yeasts include :

(1) Brewery yeast. This forms in beer fermentation vats. It is presented as a yellowish-brown
paste or solid generally with the bitter flavour of hops and the odour of beer.

(2) Distillery yeast. This is produced during the fermentation, of, e.g., grain, potatoes or fruit, in
distilleries. It is a firm cream-coloured paste varying in odour according to the product used in
the distillation.

(3) Bakers’ yeast, produced by the propagation under special conditions of specially cultured
strains of yeast in a carbohydrate medium such as molasses. It is generally marketed in the form
of pressed yellowish-grey cakes (pressed yeast) which sometimes have an alcoholic odour. It is,
however, also marketed in the dried form (usually in grains) or as liquid yeast.

(4) Culture yeast, a pure strain of yeast prepared under laboratory conditions. It may be
suspended in distilled water or in gelatin or agar-agar. It is usually marketed in measured
quantities put up in sealed containers to protect it from contamination.
(5) Seed yeast, produced from culture yeast by successive fermentation processes, is used to
“seed” commercial yeast. It is usually marketed in the form of a moist pressed and plastic mass
or in the form of a liquid suspension.

Inactive yeasts, obtained by drying, are generally brewery, distillery or bakers’ yeasts which
have become insufficiently active for further use in those industries. They are used for human
consumption (source of vitamin B) or for feeding animals. It should, however, be noted that,
owing to their growing importance, these dried yeasts are to an increasing extent being produced
directly from specially prepared active yeasts.

The heading also covers other types of dried yeasts (e.g., Candida lipolytica or tropicalis,
Candida maltosa) developed from the yeasts not belonging to Saccharomyces. They are obtained
by drying the yeasts which have been cultivated on substrates containing hydrocarbons (such as
gas-oils or n-paraffins) or carbohydrates. These dried yeasts are particularly rich in protein and
are used in animal feeding. They are commonly known as petroproteins or yeast bioproteins.

(B) OTHER SINGLE-CELL MICRO-ORGANISMS, DEAD

This category covers single-cell micro-organisms such as bacteria and unicellular algae, which
are not alive. Inter alia, covered here are those which have been obtained by cultivation on
substrates containing hydrocarbons or carbon dioxide. These products are particularly rich in
protein and are generally used in animal feeding.

Certain products of this group may be put up as food supplements for human consumption or
animal feeding (e.g., in powder or tablet form) and may contain small quantities of excipients,
e.g., stabilising agents and anti-oxidants. Such products remain classified here provided that the
addition of such ingredients does not alter their character as micro-organisms.

(C) PREPARED BAKING POWDERS

The “prepared baking powders” classified in this heading consist of mixtures of chemical
products (e.g., sodium bicarbonate, tartaric acid, ammonium carbonate, phosphates), with or
without added starch. Under suitable conditions they evolve carbon dioxide and are therefore
used in baking for leavening dough. They are usually sold in retail packings (sachets, tins, etc.)
under various names (baking powder, Alsatian leaven, etc.).

The heading excludes, inter alia :

(a) Self-raising cereal flour, e.g., flour to which baking powder has been added (heading 11.01
or 11.02).

(b) Autolysed yeast (heading 21.06).

(c) Cultures of micro-organisms (other than yeasts) and vaccines (heading 30.02).

(d) Medicaments of heading 30.03 or 30.04.

(e) Enzymes (amylases, pepsin, rennet, etc.) (heading 35.07).

21.03 - Sauces and preparations therefor; mixed condiments and mixed seasonings;
mustard flour and meal and prepared mustard.

2103.10 - Soya sauce

2103.20 - Tomato ketchup and other tomato sauces

2103.30 - Mustard flour and meal and prepared mustard

2103.90 - Other

(A) SAUCES AND PREPARATIONS THEREFOR; MIXED CONDIMENTS AND MIXED

SEASONINGS

This heading covers preparations, generally of a highly spiced character, used to flavour
certain dishes (meat, fish, salads, etc.), and made from various ingredients (eggs, vegetables,
meat, fruit, flours, starches, oil, vinegar, sugar, spices, mustard, flavourings, etc.). Sauces are
generally in liquid form and preparations for sauces are usually in the form of powders to which
only milk, water, etc. need to be added to obtain a sauce.

Sauces are normally added to a food as it cooks or as it is served. Sauces provide flavour,
moisture, and a contrast in texture and colour. They may also serve as a medium in which food
is contained, for example, the velouté sauce of creamed chicken. Seasoning liquids (soy sauce,
hot pepper sauce, fish sauce) are used both as ingredients in cooking and at table as condiments.

The heading also includes certain preparations, based on vegetables or fruit, which are mainly
liquids, emulsions or suspensions, and sometimes contain visible pieces of vegetables or fruit.
These preparations differ from prepared or preserved vegetables and fruit of Chapter 20 in that
they are used as sauces, i.e., as an accompaniment to food or in the preparation of certain food
dishes, but are not intended to be eaten by themselves.

Mixed condiments and mixed seasonings containing spices differ from the spices and mixed
spices of headings 09.04 to 09.10 in that they also contain one or more flavouring or seasoning
substances of Chapters other than Chapter 9, in such proportions that the mixture has no longer
the essential character of a spice within the meaning of Chapter 9 (see the General Explanatory
Note to that Chapter).

Examples of products covered by the heading are : mayonnaise, salad dressings, Béarnaise,
bolognaise (consisting of chopped meat, tomato purée, spices, etc.), soya sauces, mushroom
sauce, Worcester sauce (generally made with a base of thick soya sauce, an infusion of spices in
vinegar, with added salt, sugar, caramel and mustard), tomato ketchup (a preparation made from
tomato purée, sugar, vinegar, salt and spices) and other tomato sauces, celery salt (a mixture of
cooking salt and finely ground celery seeds), certain mixed seasonings for sausage making, and
products of Chapter 22 (other than those of heading 22.09) prepared for culinary purposes and
thereby rendered unsuitable for consumption as beverages (e.g., cooking wines and cooking
Cognac). This heading also covers mixtures of plants or parts of plants of heading 12.11 of a
kind used for seasoning sauces.

Besides the products of Chapters 9 and 20 mentioned above, the heading does not cover :

(a) Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic
invertebrates (heading 16.03).

(b) Soups and broths and preparations therefor (heading 21.04).

(c) Protein hydrolysates, consisting mainly of a mixture of amino-acids and sodium

chloride, used as additives in food preparations (heading 21.06).

(d) Autolysed yeast (heading 21.06).

(B) MUSTARD FLOUR AND MEAL AND PREPARED MUSTARD

Mustard flour and meal are obtained by grinding and sifting mustard seed of heading 12.07.
They may be made from white or black mustard seeds or from a mixture of the two varieties.
They remain in the heading whether or not the seeds were defatted or the seed coats removed
before grinding, and irrespective of their intended use.

The heading also covers prepared mustard consisting of mustard flour mixed with small
quantities of other ingredients (cereal flour, turmeric, cinnamon, pepper, etc.), or of a paste
composed of a mixture of mustard flour with vinegar, grape must or wine, to which salt, sugar,
spices or other condiments may be added.

This heading excludes, inter alia :

(a) Mustard seeds (heading 12.07).

(b) Fixed mustard oil (heading 15.14).

(c) Mustard-seed oilcake, i.e., the product remaining after the fixed oil has been extracted
from mustard seeds (heading 23.06).

(d) Essential oil of mustard (heading 33.01).

21.04 - Soups and broths and preparations therefor; homogenised composite food
preparations.

2104.10 - Soups and broths and preparations therefor

2104.20 - Homogenised composite food preparations

 (A) SOUPS AND BROTHS AND PREPARATIONS THEREFOR

This category includes :

(1) Preparations for soups or broths requiring only the addition of water, milk, etc.

(2) Soups and broths ready for consumption after heating.

These products are generally based on vegetable products (vegetables, flour, starches, tapioca,
pasta, rice, plant extracts, etc.), meat, meat extracts, fat, fish, crustaceans, molluscs or other
aquatic invertebrates, peptones, amino-acids or yeast extract. They may also contain a
considerable proportion of salt.

They are generally put up as tablets, cakes, cubes, or in powder or liquid form.

(B) HOMOGENISED COMPOSITE FOOD PREPARATIONS

In accordance with Note 3 to this Chapter, the homogenised composite food preparations of this
heading are those which consist of a finely homogenised mixture of two or more basic
ingredients such as meat, fish, vegetables or fruit, put up for retail sale as food suitable for
infants or young children or for dietetic purposes, in containers of a net weight content not
exceeding 250 g. Besides the basic ingredients, these preparations may contain small quantities
of substances such as cheese, egg yolk, starch, dextrin, salt or vitamins, which are added either
for dietetic purposes (balanced diet), or for seasoning, preservation or for other purposes. They
may also contain visible pieces of ingredients, provided that such pieces are present only in small
quantities, i.e., that they do not alter the character of the products as homogenised preparations.

Homogenised composite food preparations are generally used as food suitable for infants or
young children and take the form of a smooth paste, of varying consistency, suitable for
consumption either directly or after re-heating. They are usually put up in airtight jars or cans in
a quantity generally corresponding to one whole meal.

The heading excludes homogenised composite food preparations which are put up otherwise than for
retail sale as food suitable for infants or young children or for dietetic purposes, or in containers of a net
weight content exceeding 250 g. It also excludes preparations of this kind which consist of one basic
ingredient such as meat, meat offal, fish, vegetable or fruit (generally Chapter 16 or 20), whether or not
containing small quantities of any ingredients added for seasoning, preservation or for other purposes.

The heading also excludes :

(a) Mixtures of dried vegetables (julienne), whether or not in powder form (heading 07.12).

(b) Flour, meal and powder of dried leguminous vegetables (heading 11.06).

(c) Extracts and juices of meat, fish, etc. and other products of Chapter 16.
(d) Food preparations containing cocoa (generally heading 18.06 or 19.01).

(e) Preserved vegetables of heading 20.04 or 20.05, including mixtures of vegetables (julienne,
salads, etc.), even if sometimes used for the preparation of soups.

(f) Autolysed yeast (heading 21.06).

21.05 - Ice cream and other edible ice, whether or not containing cocoa.

This heading covers ice cream, which is usually prepared with a basis of milk or cream, and
other edible ice (e.g., sherbet, iced lollipops), whether or not containing cocoa in any proportion.
However, the heading excludes mixes and bases for ice cream which are classified according to
their essential constituents (e.g., heading 18.06, 19.01 or 21.06).

21.06 - Food preparations not elsewhere specified or included.

2106.10 - Protein concentrates and textured protein substances

2106.90 - Other

Provided that they are not covered by any other heading of the Nomenclature, this heading
covers :

(A) Preparations for use, either directly or after processing (such as cooking, dissolving or
boiling in water, milk, etc.), for human consumption.

(B) Preparations consisting wholly or partly of foodstuffs, used in the making of beverages or
food preparations for human consumption. The heading includes preparations consisting of
mixtures of chemicals (organic acids, calcium salts, etc.) with foodstuffs (flour, sugar, milk
powder, etc.), for incorporation in food preparations either as ingredients or to improve some of
their characteristics (appearance, keeping qualities, etc.) (see the General Explanatory Note to
Chapter 38).

However, the heading does not cover enzymatic preparations containing foodstuffs (e.g., meat
tenderisers consisting of a proteolytic enzyme with added dextrose or other foodstuffs). Such
preparations fall in heading 35.07 provided that they are not covered by a more specific heading
in the Nomenclature.

The heading includes, inter alia :

(1) Powders for table creams, jellies, ice creams or similar preparations, whether or not
sweetened.

Powders based on flour, meal, starch, malt extract or goods of headings 04.01 to 04.04,
whether or not containing added cocoa, fall in heading 18.06 or 19.01 according to their cocoa
content (see the General Explanatory Note to Chapter 19). The other powders are classified in
heading 18.06 if they contain cocoa. Powders which have the character of flavoured or coloured
sugars used as sweetener fall in heading 17.01 or 17.02 as the case may be.

(2) Flavouring powders for making beverages, whether or not sweetened, with a basis of sodium
bicarbonate and glycyrrhizin or liquorice extract (sold as “Cocoa-powder”).

(3) Preparations based on butter or other fats or oils derived from milk and used, e.g., in bakers’
wares.

(4) Pastes based on sugar, containing added fat in a relatively large proportion and, sometimes,
milk or nuts, not suitable for transformation directly into sugar confectionery but used as fillings,
etc., for chocolates, fancy biscuits, pies, cakes, etc.

(5) Natural honey enriched with bees’ royal jelly.

(6) Protein hydrolysates consisting mainly of a mixture of amino-acids and sodium chloride,
used in food preparations (e.g., for flavouring); protein concentrates obtained by the elimination
of certain constituents of defatted soya-bean flour, used for protein-enrichment of food
preparations; soya-bean flour and other protein substances, textured. However, the heading
excludes non-textured defatted soya-bean flour, whether or not fit for human consumption
(heading 23.04) and protein isolates (heading 35.04).

(7) Non-alcoholic or alcoholic preparations (not based on odoriferous substances) of a kind used
in the manufacture of various non-alcoholic or alcoholic beverages. These preparations can be
obtained by compounding vegetable extracts of heading 13.02 with lactic acid, tartaric acid,
citric acid, phosphoric acid, preserving agents, foaming agents, fruit juices, etc. The preparations
contain (in whole or in part) the flavouring ingredients which characterize a particular
beverage. As a result, the beverage in question can usually be obtained simply by diluting the
preparation with water, wine or alcohol, with or without the addition, for example, of sugar or
carbon dioxide gas. Some of these products are specially prepared for domestic use; they are
also widely used in industry in order to avoid the unnecessary transport of large quantities of
water, alcohol, etc. As presented, these preparations are not intended for consumption as
beverages and thus can be distinguished from the beverages of Chapter 22.

The heading excludes preparations of a kind used for the manufacture of beverages, based on
one or more odoriferous substances (heading 33.02).

(8) Edible tablets with a basis of natural or artificial perfumes (e.g., vanillin).

(9) Sweets, gums and the like (for diabetics, in particular) containing synthetic sweetening
agents (e.g., sorbitol) instead of sugar.

(10) Preparations (e.g., tablets) consisting of saccharin and a foodstuff, such as lactose, used for
sweetening purposes.
(11) Autolysed yeast and other yeast extracts, products obtained by the hydrolysis of yeast.
These products cannot provoke fermentation and they have a high protein value. They are used
mainly in the food industry (e.g., for the preparation of certain seasonings).

(12) Preparations for the manufacture of lemonades or other beverages, consisting, for
example, of :

- flavoured or coloured syrups, being sugar solutions with natural or artificial substances
added to give them the flavour of, for example, certain fruits or plants (raspberry, blackcurrant,
lemon, mint, etc.), whether or not containing added citric acid and preservatives;

- syrup flavoured with an added compound preparation of this heading (see paragraph (7)
above) containing, in particular, either cola essence and citric acid, coloured with caramelised
sugar, or citric acid and essential oils of fruit (e.g., lemon or orange);

- syrup flavoured with fruit or nut juices which have been modified by the addition of
constituents (citric acid, essential oil extracted from the fruit, etc.) in such quantities that the
balance of the fruit or nut juice constituents as found in the natural juice is clearly upset;

- concentrated fruit juice with the addition of citric acid (in such a proportion that the total acid
content is appreciably greater than that of the natural juice), essential oils of fruit, synthetic
sweetening agents, etc.

Such preparations are intended to be consumed as beverages after simple dilution with water
or after further treatment. Certain preparations of this kind are intended for adding to other food
preparations.

(13) Mixtures of ginseng extract with other ingredients (e.g., lactose or glucose) used for the
preparation of ginseng “tea” or beverage.

(14) Products consisting of a mixture of plants or parts of plants (including seeds or fruits) of
different species or consisting of plants or parts of plants (including seeds or fruits) of a single or
of different species mixed with other substances such as one or more plant extracts, which are
not consumed as such, but which are of a kind used for making herbal infusions or herbal “teas”,
(e.g., those having laxative, purgative, diuretic or carminative properties), including products
which are claimed to offer relief from ailments or contribute to general health and well-being.

The heading excludes products where an infusion constitutes a therapeutic or prophylactic

dose of an active ingredient specific to a particular ailment (heading 30.03 or 30.04).

The heading also excludes such products classifiable in heading 08.13 or Chapter 9.

(15) Mixtures of plants, parts of plants, seeds or fruit (whole, cut, crushed, ground or powdered)
of species falling in different Chapters (e.g., Chapters 7, 9, 11, 12) or of different species falling
in heading 12.11, not consumed as such, but of a kind used either directly for flavouring
beverages or for preparing extracts for the manufacture of beverages.
 However, products of this type whose essential character is given by their content of species
falling within Chapter 9 are excluded (Chapter 9).

(16) Preparations, often referred to as food supplements or dietary supplements, consisting of, or
based on, one or more vitamins, minerals, amino acids, concentrates, extracts, isolates or the like
of substances found within foods, or synthetic versions of such substances, put up as a
supplement to the normal diet. It includes such products whether or not also containing
sweeteners, colours, flavours, odoriferous substances, carriers, fillers, stabilisers or other
technical aids. Such products are often put up in packaging with indications that they maintain
general health or well-being, improve athletic performance, prevent possible nutritional
deficiencies or correct sub-optimal levels of nutrients.

These preparations do not contain a sufficient quantity of active ingredients to provide

therapeutic or prophylactic effect against diseases or ailments other than the relevant nutritional
deficiencies. Other preparations with a sufficient quantity of active ingredient to provide a
therapeutic or prophylactic effect against a specific disease or ailment are excluded (heading
30.03 or 30.04).

(17) Preparations in the form of granules or powders consisting of sugar, flavouring or colouring
matter (e.g., plant extracts or certain fruits or plants such as orange, blackcurrant, etc.),
antioxidants (e.g., ascorbic acid or citric acid or both), preserving agents, etc., of a kind used for
making beverages. However, preparations which have the character of sugar fall in heading
17.01 or 17.02, as the case may be.

The heading further excludes :

(a) Preparations made from fruit, nuts or other edible parts of plants of heading 20.08,
provided that the essential character of the preparations is given by such fruit, nuts or other
edible parts of plants (heading 20.08).

(b) Micro-organisms of heading 21.02 put up as food supplements for human consumption
(heading 21.02).

(c) Preparations containing cocoa, put up as food supplements for human consumption
(heading 18.06).

(d) chewing gum containing nicotine (heading 24.04).

______________________

Chapter 22

Beverages, spirits and vinegar

Notes.
1.- This Chapter does not cover :

(a) Products of this Chapter (other than those of heading 22.09) prepared for culinary
purposes and thereby rendered unsuitable for consumption as beverages (generally heading
21.03);

(b) Sea water (heading 25.01);

(c) Distilled or conductivity water or water of similar purity (heading 28.53);

(d) Acetic acid of a concentration exceeding 10 % by weight of acetic acid (heading 29.15);

(e) Medicaments of heading 30.03 or 30.04; or

(f) Perfumery or toilet preparations (Chapter 33).

2.- For the purposes of this Chapter and of Chapters 20 and 21, the “alcoholic strength by
volume” shall be determined at a temperature of 20 °C.

3.- For the purposes of heading 22.02, the term “non-alcoholic beverages” means beverages of
an alcoholic strength by volume not exceeding 0.5 % vol. Alcoholic beverages are classified in
headings 22.03 to 22.06 or heading 22.08 as appropriate.

Subheading Note.

1.- For the purposes of subheading 2204.10, the expression “sparkling wine” means wine which,
when kept at a temperature of 20 °C in closed containers, has an excess pressure of not less than
3 bars.

GENERAL

The products of this Chapter constitute a group quite distinct from the foodstuffs covered by the
preceding Chapters of the Nomenclature.

They fall into four main groups :

(A) Water and other non-alcoholic beverages and ice.

(B) Fermented alcoholic beverages (beer, wine, cider, etc.).

(C) Distilled alcoholic liquids and beverages (liqueurs, spirits, etc.) and ethyl alcohol.

(D) Vinegar and substitutes for vinegar.

This Chapter does not cover :

(a) Liquid dairy products of Chapter 4.

(b) Products of this Chapter (other than those of heading 22.09) prepared for culinary purposes
and thereby rendered unsuitable for consumption as beverages (e.g., cooking wines and cooking
Cognac) (generally heading 21.03).

(c) Medicaments of heading 30.03 or 30.04.

(d) Perfumery or toilet preparations (Chapter 33).

22.01 - Waters, including natural or artificial mineral waters and aerated waters, not
containing added sugar or other sweetening matter nor flavoured; ice and snow.

2201.10 - Mineral waters and aerated waters

2201.90 - Other

This heading covers :

(A) Ordinary natural water of all kinds (other than sea water - see heading 25.01). Such waters
remain in the heading, whether or not clarified or purified, except that distilled or conductivity
water and water of similar purity are classified in heading 28.53.

The heading excludes sweetened or flavoured water (heading 22.02).

(B) Mineral waters, whether natural or artificial.

Natural mineral waters contain mineral salts or gases. The composition of these waters varies
considerably and they are generally classified according to the chemical characteristics of their
salts, e.g. :

(1) Alkaline waters.

(2) Sulphated waters.

(3) Halide waters.

(4) Sulphuretted waters.

(5) Arsenical waters.

(6) Ferruginous waters.

Such natural mineral waters may also contain natural or added carbon dioxide.
 Artificial mineral waters are prepared from ordinary potable water by adding the active
principles (mineral salts or gases) present in the corresponding natural waters so as to produce
waters of the same properties.

The heading excludes sweetened or flavoured (orange, lemon, etc.) mineral waters (natural or
artificial) (heading 22.02).

(C) Aerated waters (carbonated waters), i.e., ordinary potable waters charged with carbon
dioxide gas under pressure. They are often called “soda waters” or “Seltzer” waters although true
“Seltzer” water is a natural mineral water.

The heading excludes sweetened or flavoured aerated waters (heading 22.02).

(D) Ice and snow, i.e., natural snow and ice, and artificially frozen water.

The heading excludes edible ice of heading 21.05 and “carbonic acid snow” or “dry ice” (i.e.,
solid carbon dioxide) (heading 28.11).

22.02 - Waters, including mineral waters and aerated waters, containing added sugar or other
sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or
vegetable juices of heading 20.09.

2202.10 - Waters, including mineral waters and aerated waters, containing added sugar or other
sweetening matter or flavoured

- Other :

2202.91 - - Non-alcoholic beer

2202.99 - - Other

This heading covers non-alcoholic beverages, as defined in Note 3 to this Chapter, not classified
under other headings, particularly heading 20.09 or 22.01.

(A) Waters, including mineral waters and aerated waters, containing added sugar or other
sweetening matter or flavoured.

This group includes, inter alia :

(1) Sweetened or flavoured mineral waters (natural or artificial).

(2) Beverages such as lemonade, orangeade, cola, consisting of ordinary drinking water,
sweetened or not, flavoured with fruit or nut juices or essences, or compound extracts, to which
citric acid or tartaric acid are sometimes added. They are often aerated with carbon dioxide gas,
and are generally presented in bottles or other airtight containers.
(B) Non-alcoholic beer. This group includes :

(1) Beer made from malt, the alcoholic strength of which by volume has been reduced
to 0.5 % vol. or less.

(2) Ginger beer and herb beer, having an alcoholic strength by volume not
exceeding 0.5 % vol.

(3) Mixtures of beer and non-alcoholic beverages (e.g., lemonade), having an alcoholic
strength by volume not exceeding 0.5 % vol.

(C) Other non-alcoholic beverages, not including fruit or vegetable juices of heading 20.09.

This group includes, inter alia :

(1) Tamarind nectar rendered ready for consumption as a beverage by the addition of water
and sugar and straining.

(2) Certain other beverages ready for consumption, such as those with a basis of milk and
cocoa.

This heading does not include :

(a) Liquid yogurt and other fermented or acidified milk and cream containing cocoa, fruit or
flavourings (heading 04.03).

(b) Sugar syrups of heading 17.02 and flavoured sugar syrups of heading 21.06.

(c) Fruit, nut or vegetable juices, whether or not used as beverages (heading 20.09).

(d) Medicaments of heading 30.03 or 30.04.

22.03 - Beer made from malt.

Beer is an alcoholic beverage obtained by fermenting a liquor (wort) prepared from malted
cereals (most commonly barley or wheat), water and (usually) hops. Certain quantities of
non-malted cereals (e.g., maize (corn) or rice) may also be used for the preparation of the liquor
(wort). The addition of hops imparts a bitter and aromatic flavour and improves the keeping
qualities. Cherries or other flavouring substances are sometimes added during fermentation.

Sugar (particularly glucose), colouring matter, carbon dioxide and other substances may also be
added.

According to the fermenting process employed, the products may be bottom fermentation beer,
obtained at a low temperature with bottom yeasts, or top fermentation beer, obtained at a
higher temperature with top yeasts.
Beer may be pale or dark, sweet or bitter, mild or strong. It may be put up in barrels, bottles or in
airtight tins and may be marketed as ale, stout, etc.

This heading also covers concentrated beer prepared by vacuum-condensing beer of low
alcoholic strength (but with a high content of malt extract) to between one fifth and one sixth of
its original volume.

The heading does not cover :

(a) Certain beverages which, although they are sometimes described as beers, do not contain
alcohol (e.g., beverages prepared from water and caramelised sugar) (heading 22.02).

(b) Beverages called non-alcoholic beer consisting of beer made from malt, the alcoholic
strength of which by volume has been reduced to 0.5 % vol or less (heading 22.02).

(c) Medicaments of heading 30.03 or 30.04.

22.04 - Wine of fresh grapes, including fortified wines; grape must other than that of
heading 20.09.

2204.10 - Sparkling wine

- Other wine; grape must with fermentation prevented or arrested by the addition of
alcohol :

2204.21 - - In containers holding 2 l or less

2204.22 - - In containers holding more than 2 l but not more than 10 l

2204.29 - - Other

2204.30 - Other grape must

(I) Wine of fresh grapes

The wine classified in this heading is the final product of the alcoholic fermentation of the
must of fresh grapes.

The heading includes :

(1) Ordinary wines (red, white or rosé).

(2) Wines fortified with alcohol.

(3) Sparkling wines. These wines are charged with carbon dioxide, either by conducting the final
fermentation in a closed vessel (sparkling wines proper), or by adding the gas artificially after
bottling (aerated wines).

(4) Dessert wines (sometimes called liqueur wines). These are rich in alcohol and are generally
obtained from must with a high sugar content, only part of which is converted to alcohol by
fermentation. In some cases they are fortified by the addition of alcohol, or of concentrated must
with added alcohol. Dessert (or liqueur) wines include, inter alia, Canary, Cyprus, Lacryma
Christi, Madeira, Malaga, Malmsey, Marsala, Port, Samos and Sherry.

The heading does not cover :

(a) Beverages with a basis of wine of heading 22.05.

(b) Medicaments of heading 30.03 or 30.04.

(II) Grape must

Grape must, obtained by pressing fresh grapes, is a greenish-yellow, cloudy liquid with a
sweet flavour. It contains in solution a mixture of sugars (glucose and fructose), acids (tartaric,
malic, etc.), albuminous, mineral and mucilaginous substances and the aromatic principles which
give the wine its characteristic aroma and flavour.

Grape must, unless prevented, ferments spontaneously (the sugars being converted into
alcohol); the end-product of this fermentation is wine.

The natural tendency of must to ferment can be inhibited by the process known as mutage
which may either retard fermentation or arrest it completely.

Mutage may be effected in different ways :

(1) By the action of salicylic acid or other antiseptics.

(2) By impregnating the must with sulphur dioxide.

(3) By adding alcohol. This type of product is often consumed as a wine without further
processing. Others, known as mistelles, are used in the manufacture of liqueur wines and
aperitives, etc.

(4) By refrigeration.

It should be noted that this group covers grape must partially fermented, whether or not
fermentation has been arrested, as well as unfermented grape must, with alcohol added, both
having an alcoholic strength by volume exceeding 0.5 % vol.
 The heading excludes grape juice and grape must, whether or not concentrated, unfermented
or having an alcoholic strength by volume not exceeding 0.5 % vol (heading 20.09).

22.05 - Vermouth and other wine of fresh grapes flavoured with plants or aromatic
substances.

2205.10 - In containers holding 2 l or less

2205.90 - Other

This heading includes a variety of beverages (generally used as aperitives or tonics) made with
wine of fresh grapes of heading 22.04, and flavoured with infusions of plant substances (leaves,
roots, fruits, etc.) or aromatic substances.

It may also include the above types of beverages which contain added vitamins or iron
compounds. These products which are sometimes referred to as “food supplements” are designed
to maintain general health or well-being.

The heading does not cover :

(a) Wines obtained from dried grapes and prepared with aromatic plants or substances (heading
22.06).

(b) Medicaments of heading 30.03 or 30.04.

22.06 - Other fermented beverages (for example, cider, perry, mead, saké); mixtures of
fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not
elsewhere specified or included.

This heading covers all fermented beverages other than those in headings 22.03 to 22.05.

It includes inter alia :

(1) Cider, an alcoholic beverage obtained by fermenting the juice of apples.

(2) Perry, a fermented beverage somewhat similar to cider made with the juice of pears.

(3) Mead, a beverage prepared by fermenting a solution of honey in water. (The heading
includes hydromel vineux - mead containing added white wine, aromatics and other substances.)

(4) Raisin wine.

(5) Wines obtained by the fermentation of fruit or nut juices, other than juice of fresh grapes
(fig, date or berry wines), or of vegetable juices, with an alcoholic strength by volume exceeding
0.5 % vol.
(6) “Malton”, a fermented beverage prepared from malt extract and wine lees.

(7) Spruce, a beverage made from leaves or small branches of the spruce fir or from spruce
essence.

(8) Saké or rice wine.

(9) Palm wine, prepared from the sap of certain palm trees.

(10) Ginger beer and herb beer, prepared from sugar and water and ginger or herbs, fermented
with yeast.

All these beverages may be either naturally sparkling or artificially charged with carbon
dioxide. They remain classified in the heading when fortified with added alcohol or when the
alcohol content has been increased by further fermentation, provided that they retain the
character of products falling in the heading.

This heading also covers mixtures of non-alcoholic beverages and fermented beverages and
mixtures of fermented beverages of the foregoing headings of Chapter 22, e.g., mixtures of
lemonade and beer or wine, mixtures of beer and wine, having an alcoholic strength by volume
exceeding 0.5 % vol.

Some of these beverages may also contain added vitamins or iron compounds. These products
which are sometimes referred to as “food supplements” are designed to maintain general health
or well-being.

This heading excludes fruit or nut juices (apple, pear, etc.) and other beverages having an alcoholic
strength by volume not exceeding 0.5 % vol (headings 20.09 and 22.02 respectively).

22.07 - Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher;

ethyl alcohol and other spirits, denatured, of any strength.

2207.10 - Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher

2207.20 - Ethyl alcohol and other spirits, denatured, of any strength

Ethyl alcohol is not classified with the other acyclic alcohols of heading 29.05 but is excluded
from Chapter 29 by Note 2 (b) to that Chapter.

The heading covers :

(1) Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher.

(2) Ethyl alcohol and other spirits, denatured, of any strength.

Fermented beverages and spirituous beverages contain ethyl alcohol obtained by the
fermentation of certain kinds of sugar by means of yeast or other ferments. Undenatured ethyl
alcohol of headings 22.07 or 22.08 is produced when a fermented product is treated by
subsequent purification processes (e.g., distillation, filtration, etc.) such that its characteristics as
a fermented product are lost, producing a clear, colourless, non-sparkling liquid exhibiting only
the smell and taste of ethyl alcohol. Ethyl alcohol may also be produced synthetically.

Ethyl alcohol and other spirits, denatured, are spirits mixed with substances to render them
unfit for drinking but not to prevent their use for industrial purposes. The denaturants used vary
in different countries according to national legislation. They include wood naphtha, methanol,
acetone, pyridine, aromatic hydrocarbons (benzene, etc.), colouring matter.

This heading also covers neutral spirits, i.e., ethyl alcohol containing water from which the
secondary constituents (higher alcohols, esters, aldehydes, acids, etc.) present in the first
distillate have been almost completely removed by purification processes (e.g., fractional
distillation).

Ethyl alcohol is used for many industrial purposes, e.g., as a solvent in the manufacture of
chemicals, varnishes, etc., for heating or lighting, for the preparation of spirituous beverages.

The heading does not cover :

(a) Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol
(heading 22.08).

(b) Other spirits (unless denatured) (heading 22.08).

(c) Solid or semi-solid fuels with a basis of alcohol (often sold as “solidified alcohol”) (heading
36.06).

22.08 - Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol;
spirits, liqueurs and other spirituous beverages.

2208.20 - Spirits obtained by distilling grape wine or grape marc

2208.30 - Whiskies

2208.40 - Rum and other spirits obtained by distilling fermented sugar-cane products

2208.50 - Gin and Geneva

2208.60 - Vodka

2208.70 - Liqueurs and cordials

2208.90 - Other
The heading covers, whatever their alcoholic strength :

(A) Spirits produced by distilling wine, cider or other fermented beverages or fermented grain or
other vegetable products, without adding flavouring; they retain, wholly or partly, the secondary
constituents (esters, aldehydes, acids, higher alcohols, etc.) which give the spirits their peculiar
individual flavours and aromas.

(B) Liqueurs and cordials, being spirituous beverages to which sugar, honey or other natural
sweeteners and extracts or essences have been added (e.g., spirituous beverages produced by
distilling, or by mixing, ethyl alcohol or distilled spirits, with one or more of the following :
fruits, flowers or other parts of plants, extracts, essences, essential oils or juices, whether or not
concentrated). These products also include liqueurs and cordials containing sugar crystals, Fruit,
nut or vegetable juices, egg liqueurs, herb liqueurs, berry liqueurs, spice liqueurs, tea liqueurs,
chocolate liqueurs, milk liqueurs and honey liqueurs.

(C) All other spirituous beverages not falling in any preceding heading of this Chapter.

Provided that their alcoholic strength by volume is less than 80 % vol, the heading also covers
undenatured spirits (ethyl alcohol and neutral spirits) which, contrary to those at (A), (B) and (C)
above, are characterised by the absence of secondary constituents giving a flavour or aroma.
These spirits remain in the heading whether intended for human consumption or for industrial
purposes.

In addition to undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 %

vol, the heading includes, inter alia :

(1) Spirits obtained by distilling grape wine or grape marc (Cognac, Armagnac, brandy, grappa,
pisco, singani, etc.).

(2) Whiskies and other spirits obtained by distilling fermented mash of cereal grains (barley,
oats, rye, wheat, corn, etc.).

(3) Spiritsobtained exclusively by distilling fermented products of the sugar cane (sugar-cane
juice, sugar-cane syrup, sugar-cane molasses), e.g., rum, tafia, cachaça.

(4) Spirituous beverages known as gin or Geneva, containing the aromatic principles of juniper
berries.

(5) Vodka obtained by distilling fermented mash of agricultural origin (e.g., cereals, potatoes)
and sometimes further treated with activated charcoal or carbon.

(6) Spirituous beverages (generally known as liqueurs), such as anisette (obtained from green
anise and badian), curaçao, (manufactured with the peel of the bitter orange), kummel (flavoured
with caraway or cumin seeds).
(7) The liqueurs known as “crèmes”, because of their consistency or colour. They are generally
of relatively low alcoholic content and very sweet (for example, creams of cocoa, bananas,
vanilla, coffee). The heading also covers spirits consisting of emulsions of spirit with products
such as egg yolk or cream.

(8) Ratafias. These are kinds of liqueurs obtained from fruit juice; they often contain a small
quantity of added aromatic substances (ratafias of cherries, of black currants, of raspberries, of
apricots, etc.).

(9) Aquavit and other spirituous beverages obtained by distilling alcohol with fruits or other
parts of plants or herbs.

(10) Spirits obtained from cider (calvados), from plums (mirabelle, quetsch), from cherries
(kirsch) or other fruits.

(11) Arrack, spirits obtained from rice or palm wine.

(12) Spirits obtained by distillation of the fermented juice of locust beans.

(13) Alcoholic aperitives (absinth, bitters, etc.) other than those with a basis of wine of fresh
grapes which fall in heading 22.05.

(14) Alcoholic lemonade (unmedicated).

(15) Fruit, nut or vegetable juices containing added alcohol and of an alcoholic strength by
volume exceeding 0.5 % vol, other than products of heading 22.04.

(16) Spirituous beverages, sometimes referred to as “food supplements”, designed to maintain

general health or well-being. They may, for example, be based on extracts from plants, fruit
concentrates, lecithins, chemicals, etc., and contain added vitamins or iron compounds.

(17) Beverages formulated to simulate wine by mixing distilled spirits with fruit or nut juice
and/or water, sugar, colouring, flavouring or other ingredients, other than products of
heading 22.04.

(18) Spirits obtained by distilling fermented sugar beet molasses.

The heading does not, however, include :

(a) Vermouths, and other aperitives with a basis of wine of fresh grapes (heading 22.05).

(b) Ethyl alcohol and other spirits, denatured (of any strength), or undenatured ethyl alcohol of
an alcoholic strength by volume of 80 % vol or higher (heading 22.07).

22.09 - Vinegar and substitutes for vinegar obtained from acetic acid.
 (I) VINEGAR

Vinegar is an acid liquid obtained by the acetic fermentation in the presence of air and at a
constant temperature generally not exceeding 20 °C to 30 °C, of alcoholic liquids of any source
or of various sugar or starch solutions having undergone alcoholic fermentation, under the action
of vinegar bacteria Mycoderma aceti or acetobacter.

The heading includes the following varieties of vinegar, distinguished according to their origin :

(1) Wine vinegar. This is pale yellow to red in colour according to the type of wine from which
it is prepared; it has a special bouquet due to the presence, e.g., of wine esters.

(2) Beer or malt vinegar; cider, perry or other fermented fruit vinegars. These are
generally yellowish in colour.

(3) Spirit vinegar, colourless in its natural state.

(4) Vinegar obtained from cereal grains, molasses, hydrolysed potatoes, lactoserum, etc.

(II) SUBSTITUTES FOR VINEGAR

Substitutes for vinegar are obtained by diluting acetic acid with water. They are often coloured
with caramel or other organic colouring substances (see also exclusion (a) below).

* *

Vinegar and substitutes for vinegar which are used to flavour or pickle foodstuffs, may
themselves be flavoured with vegetables such as tarragon or contain added spices.

The heading does not include :

(a) Aqueous solutions containing more than 10 % by weight of acetic acid (heading 29.15).
However, the provisions of Note 1 (d) to Chapter 22 do not apply to such solutions, usually
containing 10 to 15 % by weight of acetic acid, which have been flavoured or coloured for use
with foodstuffs as substitutes for vinegar; these remain in this heading.

(b) Medicaments of heading 30.03 or 30.04.

(c) Toilet vinegars (heading 33.04).

______________________

Chapter 23
Residues and waste from the food industries;

prepared animal fodder

Note.

1.- Heading 23.09 includes products of a kind used in animal feeding, not elsewhere specified or
included, obtained by processing vegetable or animal materials to such an extent that they have
lost the essential characteristics of the original material, other than vegetable waste, vegetable
residues and by-products of such processing.

Subheading Note.

1.- For the purposes of subheading 2306.41, the expression “low erucic acid rape or colza seeds”
means seeds as defined in Subheading Note 1 to Chapter 12.

GENERAL

This Chapter covers the various residues and wastes derived from vegetable materials used by
food-preparing industries, and also certain products of animal origin. The main use of most of
these products is as animal feeding stuffs, either alone or mixed with other materials, although
some of them are fit for human consumption. Certain products (e.g., wine lees, argol, oil-cake)
also have industrial uses.

References in this Chapter to “pellets” mean products which have been agglomerated either
directly by compression or by the addition of a binder (molasses, starchy substances, etc.) in a
proportion not exceeding 3 % by weight.

23.01 - Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs
or other aquatic invertebrates, unfit for human consumption; greaves.

2301.10 - Flours, meals and pellets, of meat or meat offal; greaves

2301.20 - Flours, meals and pellets, of fish or of crustaceans, molluscs or other aquatic
invertebrates

This heading covers :

(1) Flours and meals, unfit for human consumption, obtained by processing either the whole
animal (including poultry, marine mammals, fish or crustaceans, molluscs or other aquatic
invertebrates) or animal products (such as meat or meat offal) other than bones, horns, shells, etc.
These products (obtained mainly from slaughter houses, floating factories which process fishery
products, canning or packing industries, etc.) are usually steam-heated and pressed or treated
with a solvent to remove oil and fat. The resultant product is then dried and sterilised by
prolonged heating, and finally ground.
 The heading also covers the above products in the form of pellets (see the General
Explanatory Note to this Chapter).

The flours, meals and pellets of this heading are used mainly in animal feeding, but may
also be used for other purposes (e.g., as fertilisers).

This heading excludes flours and meals of insects, unfit for human consumption (heading
05.11).

(2) Greaves, the membraneous tissues remaining after pig or other animal fats have been
rendered. They are used mainly in the preparation of animal foods (e.g., dog biscuits), but they
remain in the heading even if suitable for human consumption.

23.02 - Bran, sharps and other residues, whether or not in the form of pellets, derived from
the sifting, milling or other working of cereals or of leguminous plants.

2302.10 - Of maize (corn)

2302.30 - Of wheat

2302.40 - Of other cereals

2302.50 - Of leguminous plants

This heading covers :

(A) Bran, sharps and other residues from the milling of cereal grains. This category essentially
comprises by-products from the milling of wheat, rye, barley, oats, maize (corn), rice, grain
sorghum or buckwheat, which do not comply with the requirements of Note 2 (A) to Chapter 11
as regards starch content and ash content.

These are, in particular :

(1) Bran consisting of the outer skins of cereal grains with a small proportion of the adhering
endosperm and a little flour.

(2) Sharps (or middlings), obtained from ground cereals as a by-product in the manufacture of
flour and consisting largely of the finer portions of the skins left after screening and sieving and
of a little flour.

(B) Residues from the sifting or other working of cereal grains. Sifting residues, obtained
during pre-milling operations, consist essentially of :

- grains of the basic cereal, smaller, mis-shapen, broken or crumbled;

- seeds of various stray plants mixed with the basic cereal;

- fragments of leaves, stalks, minerals, etc.

This category further includes :

(1) Residues from the cleaning of silos, ships’ holds, etc., which have much the same
composition as the above.

(2) The pericarp removed from the rice grain during the bleaching operation.

(3) Residues resulting from hulling, rolling, flaking, pearling, slicing or kibbling of cereal grain.

(C) Residues and waste of a similar kind resulting from the grinding or other working of
leguminous plants.

The heading also covers the above products in the form of pellets (see the General Explanatory
Note to this Chapter).

The heading also covers whole maize (corn) cobs ground with or without their husks, not
fulfilling the criteria as to starch content and ash content provided for products from the milling
of maize (corn) in Note 2 (A) to Chapter 11.

The heading does not include oil-cake or other solid residues resulting from the extraction of vegetable
or microbial fats or oils (headings 23.04 to 23.06).

23.03 - Residues of starch manufacture and similar residues, beet-pulp, bagasse and other
waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the
form of pellets.

2303.10 - Residues of starch manufacture and similar residues

2303.20 - Beet-pulp, bagasse and other waste of sugar manufacture

2303.30 - Brewing or distilling dregs and waste

This heading covers, inter alia :

(A) Residues of starch manufacture and similar residues (from maize (corn), rice, potatoes, etc.)
consist largely of fibrous and protein substances usually presented in the form of pellets or meal
but occasionally as cake. They are used for animal fodder or as fertilisers; some of these residues
(e.g., maize steeping liquors) are used in the production of cultures for the manufacture of
antibiotics.

(B) Beet-pulp is the residue which remains after the sugar has been extracted from the root of
the sugar beet. This pulp is classified in this heading whether wet or dried but, if with added
molasses or otherwise prepared as animal food, it falls in heading 23.09.
(C) Bagasse is a residue consisting of the fibrous portion of the sugar cane after the juice has
been extracted. It is used in the paper-making industry and in the preparation of animal food.

(D) Other waste products of sugar manufacture covered by this heading include defecation
scum, filter press residues, etc.

(E) Brewing or distilling dregs and waste comprise in particular :

(1) Dregs of cereals (barley, rye, etc.), obtained in the manufacture of beer and consisting of the
exhausted grains remaining after the wort has been drawn off.

(2) Malt sprouts separated from the malted grain during the kilning process.

(3) Spent hops.

(4) Dregs resulting from the distillation of spirits from grain, seeds, potatoes, etc.

(5) Beet pulp wash (residues from the distillation of beet molasses).

(All these products remain classified in the heading whether presented wet or dry.)

The heading also covers the above products in the form of pellets (see the General Explanatory
Note to this Chapter).

This heading does not include :

(a) Molasses resulting from the extraction or refining of sugar (heading 17.03).

(b) Inactive or spent yeast (heading 21.02).

(c) Crude potassium salts obtained by burning and washing residues of beet molasses (heading
26.21).

(d) Bagasse pulp (heading 47.06).

23.04 - Oil-cake and other solid residues, whether or not ground or in the form of pellets,
resulting from the extraction of soyabean oil.

This heading covers oil-cake and other solid residues remaining after the extraction of oil from
soya beans by solvents or in a press or rotary expeller. These residues constitute valuable animal
foods.

The residues classified in this heading may be in the form of slabs (cakes), meal or pellets (see
the General Explanatory Note to this Chapter).

This heading also includes non-textured defatted soya-bean flour fit for human consumption.
This heading excludes :

(a) Oil dregs (heading 15.22).

(b) Protein concentrates obtained by the elimination of certain constituents of defatted

soya-bean flour (used as additives in food preparations) and textured soya-bean flour (heading
21.06).

23.05 - Oil-cake and other solid residues, whether or not ground or in the form of pellets,
resulting from the extraction of ground-nut oil.

The Explanatory Note to heading 23.04 applies, mutatis mutandis, to this heading.

23.06 - Oil-cake and other solid residues, whether or not ground or in the form of pellets,
resulting from the extraction of vegetable or microbial fats or oils, other than those of
heading 23.04 or 23.05.

2306.10 - Of cotton seeds

2306.20 - Of linseed

2306.30 - Of sunflower seeds

- Of rape or colza seeds :

2306.41 - - Of low erucic acid rape or colza seeds

2306.49 - - Other

2306.50 - Of coconut or copra

2306.60 - Of palm nuts or kernels

2306.90 - Other

This heading covers oil-cake and other solid residues other than those of heading 23.04 or 23.05,
remaining after the extraction of microbial oils or oil from oil seeds, oleaginous fruits and germ
of cereals by solvents or in a press or rotary expeller.

This heading also includes de-oiled bran obtained as a residue after the extraction of oil from rice
bran.

Certain oil-cakes and other solid residues (linseed, cotton seed, sesame, copra, etc.) constitute
valuable animal foods; some (e.g., castor) are unsuitable for animal fodder and are used as
fertilisers; others (e.g., bitter almond and mustard cake) are used for the extraction of essential
oils.
The residues classified in this heading may be in the form of slabs (cakes), meal or pellets (see
the General Explanatory Note to this Chapter).

This heading also includes non-textured defatted flour fit for human consumption.

The heading excludes oil dregs (heading 15.22).

° °

Subheading Explanatory Note.

Subheading 2306.41

As regards “low erucic acid rape or colza seeds”, see Subheading Note 1 to Chapter 12 and the
Explanatory Note to heading 12.05.

3.07 - Wine lees; argol.

Wine leesoriginate as a muddy deposit during the fermentation and maturing of wine. When the
deposit is filter-pressed, wine lees in the solid form are obtained. Dried wine lees may be in
powder or granular form, or in the form of irregular fragments.

Argol is a concretion which forms in wine vats during the fermentation of grape must, or in
casks in which wine is stored. It occurs in the form of powder or flakes or crystalline pieces of
irregular shape; it varies in colour from grey to dark red. After a first washing, argol is in the
form of greyish-yellow or reddish-brown crystals, the colour depending on the colour of the wine
from which it was obtained. This washed argol is also classified in this heading.

Both wine lees and argol (including washed argol) are crude potassium hydrogen tartrates
containing a fairly high proportion of calcium tartrate. They are used as a source of potassium
bitartrate (cream of tartar) which occurs in the form of white crystals or as a crystalline powder,
odourless, acid to taste and stable in air. Wine lees are used in the preparation of animal foods,
while argol is used as a mordant in dyeing.

This heading excludes cream of tartar (heading 29.18) and calcium tartrate (heading 29.18 or 38.24, as
the case may be).

23.08 - Vegetable materials and vegetable waste, vegetable residues and by-products, whether or
not in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included.

Provided they are not included in any other more specific heading of the Nomenclature and are
of a kind used in animal feeding, this heading covers vegetable products, vegetable waste, and
residues and by-products from the industrial processing of vegetable materials in order to extract
some of their constituents.
It covers, inter alia :

(1) Acorns and horse-chestnuts.

(2) Maize (corn) cobs after removal of the grain; maize (corn) stalks and leaves.

(3) Beet or carrot tops.

(4) Peelings of vegetables (pea or bean pods, etc.).

(5) Waste of fruit (peel and cores of apples, pears, etc.) and fruit pomace and marc (from the
pressing of grapes, apples, pears, citrus fruit, etc.), even if they may also be used for the
extraction of pectin.

(6) Bran obtained as a by-product from the crushing of mustard seed.

(7) Residues left after the preparation of coffee substitute (or extracts thereof) from cereal
grains or other vegetable materials.

(8) By-products obtained by concentrating residual waters from citrus fruit juice manufacture,
sometimes known as “citrus fruit molasses”.

(9) Residues from the hydrolysis of maize (corn) cobs to obtain 2-furaldehyde, known as
“hydrolysed ground corn cobs”.

The products of this heading may be in the form of pellets (see the General Explanatory Note to
this Chapter).

23.09 - Preparations of a kind used in animal feeding.

2309.10 - Dog or cat food, put up for retail sale

2309.90 - Other

This heading covers sweetened forage and prepared animal feeding stuffs consisting of a mixture
of several nutrients designed :

(1) to provide the animal with a rational and balanced daily diet (complete feed);

(2) to achieve a suitable daily diet by supplementing the basic farm-produced feed with organic
or inorganic substances (supplementary feed); or

(3) for use in making complete or supplementary feeds.

The heading includes products of a kind used in animal feeding, obtained by processing
vegetable or animal materials to such an extent that they have lost the essential characteristics of
the original material, for example, in the case of products obtained from vegetable materials,
those which have been treated to such an extent that the characteristic cellular structure of the
original vegetable material is no longer recognisable under a microscope.

(I) SWEETENED FORAGE

Sweetened forage is a mixture of molasses or other similar sweetening substances (generally

more than 10 % by weight) with one or more other nutrients. It is used mainly for feeding cattle,
sheep, horses or pigs.

Besides being highly nutritive, molasses enhances the palatability of foodstuffs and thus extends
the use of products of low nutritive value such as straw, cereal husks, linseed flakes and fruit
pomace which the animals would otherwise be reluctant to accept.

As a rule, these sweetened preparations are fed directly to the animals. However, some of them
combine molasses with highly nutritive foods, such as wheat bran, palm kernel or copra oil-cake,
and are used to make complete feeds or supplementary feeds.

(II) OTHER PREPARATIONS

(A) PREPARATIONS DESIGNED TO PROVIDE THE ANIMAL WITH ALL THE

NUTRIENT ELEMENTS REQUIRED TO ENSURE A RATIONAL AND BALANCED
DAILY DIET (COMPLETE FEEDS)

The characteristic feature of these preparations is that they contain products from each of the
three groups of nutrients described below :

(1) “Energy” nutrients, consisting of high-carbohydrate (high-calorie) substances such as starch,

sugar, cellulose, and fats, which are “burned up” by the animal organism to produce the energy
necessary for life and to attain the breeders’ aims. Examples of such substances include cereals,
half-sugar mangolds, tallow, straw.

(2) “Body-building” protein-rich nutrients or minerals. Unlike energy nutrients, these nutrients
are not “burned up” by the animal organism but contribute to the formation of animal tissues and
of the various animal products (milk, eggs, etc.). They consist mainly of proteins or minerals.
Examples of the protein-rich substances used for this purpose are seeds of leguminous
vegetables, brewing dregs, oil-cake, dairy by-products.

The minerals serve mainly for building up bones and, in the case of poultry, making
egg-shells. The most commonly used contain calcium, phosphorus, chlorine, sodium, potassium,
iron, iodine, etc.

(3) “Function” nutrients. These are substances which promote the assimilation of
carbohydrates, proteins and minerals. They include vitamins, trace elements and antibiotics.
Lack or deficiency of these nutrients usually causes disorders.
The above three groups of nutrients meet the full food requirements of animals. The mixing and
proportions depend upon the animal production in view.

(B) PREPARATIONS FOR SUPPLEMENTING (BALANCING) FARM-PRODUCED FEED

(FEED SUPPLEMENTS)

Farm-produced feed is usually rather low in proteins, minerals or vitamins. The preparations
devised to compensate for these deficiencies, so as to ensure a well-balanced animal diet, consist
of proteins, minerals or vitamins plus additional-energy feeds (carbohydrates) which serve as a
carrier for the other ingredients.

Although, qualitatively, these preparations have much the same composition as those described
in paragraph (A), they are distinguished by a relatively high content of one particular nutrient.

This group includes :

(1) Fish or marine mammal solubles in liquid or viscous solutions or in paste or dried form,
made by concentrating and stabilising the residual water (containing water-soluble elements, viz.
proteins, vitamins B, salts, etc.), and derived from the manufacture of fish or marine mammal
meal or oil.

(2) Whole green leaf protein concentrate and green fraction leaf protein concentrate, obtained
from alfalfa (lucerne) juice by heat treatment.

(C) PREPARATIONS FOR USE IN MAKING THE COMPLETE FEEDS OR

SUPPLEMENTARY FEEDS DESCRIBED IN (A) AND (B) ABOVE

These preparations, known in trade as “premixes”, are, generally speaking, compound

compositions consisting of a number of substances (sometimes called additives) the nature and
proportions of which vary according to the animal production required. These substances are of
three types :

(1) Those which improve digestion and, more generally, ensure that the animal makes good use
of the feeds and safeguard its health : vitamins or provitamins, amino-acids, antibiotics,
coccidiostats, trace elements, emulsifiers, flavourings and appetisers, etc.

(2) Those designed to preserve the feeding stuffs (particularly the fatty components) until
consumption by the animal : stabilisers, anti-oxidants, etc.

(3) Those which serve as carriers and which may consist either of one or more organic nutritive
substances (manioc or soya flour or meal, middlings, yeast, various residues of the food
industries, etc.) or of inorganic substances (e.g., magnesite, chalk, kaolin, salt, phosphates).

The concentration of the substances described in (1) above and the nature of the carrier are
determined so as to ensure, in particular, homogeneous dispersion and mixing of these
substances in the compound feeds to which the preparations are added.
Providedthey are of a kind used in animal feeding, this group also includes :

(a) Preparations consisting of several mineral substances.

(b) Preparations consisting of an active substance of the type described in (1) above with a
carrier, for example products of the antibiotics manufacturing process obtained by simply drying
the mass, i.e. the entire contents of the fermentation vessel (essentially mycelium, the culture
medium and the antibiotic). The resulting dry substance, whether or not standardised by adding
organic or inorganic substances, has an antibiotic content ranging generally between 8 % and
16 % and is used as basic material in preparing, in particular, “premixes”.

The preparations of this group should not, however, be confused with certain preparations for
veterinary uses. The latter are generally identifiable by the medicinal nature and much higher
concentration of the active substance, and are often put up in a different way.

* *

The heading further includes :

(1) Preparations for cats, dogs, etc., consisting of a mixture of meat, meat offal and other
ingredients, put up in airtight containers and containing approximately the quantity required for
one feed.

(2) Biscuits for dogs or other animals, usually made with flour, starch or cereal products mixed
with greaves or meat meal.

(3) Sweet preparations, whether or not containing cocoa, designed solely for consumption by
dogs or other animals.

(4) Feeding preparations for birds (e.g., a preparation consisting of millet, canary seeds, shelled
oats and linseed, used as a main or complete food for budgerigars) or fish.

The animal feeding preparations of this heading are often put up in the form of pellets (see the
General Explanatory Note to this Chapter).

The heading excludes :

(a) Pellets made from a single material, or from a mixture of several materials which is
classified as such in one specific heading, even with an added binder (molasses, starchy
substances, etc.) in a proportion not exceeding 3 % by weight (headings 07.14, 12.14, 23.01,
etc.).

(b) Simple mixtures of cereal grains (Chapter 10), of cereal flours or of flours of leguminous
vegetables (Chapter 11).
(c) Preparations which, when account is taken, in particular, of the nature, purity and
proportions of the ingredients, the hygiene requirements complied with during manufacture and,
when appropriate, the indications given on the packaging or any other information concerning
their use, can be used either for feeding animals or for human consumption (headings 19.01 and
21.06, in particular).

(d) Vegetable waste, residues and by-products of heading 23.08.

(e) Vitamins, whether or not chemically defined or intermixed, whether or not put up in any
solvent or stabilisedby the addition of antioxidants or anticaking agents, by adsorption on a
substrate or by applying a protective coating of, for example, gelatin, waxes, fats, etc., provided
that the quantity of such additives, substrate or coating does not exceed that required for
preservation or transport and provided that such additives, substrates or coating do not alter the
character of the vitamins and do not render them particularly suitable for specific use rather than
for general use (heading 29.36).

(f) Other products of Chapter 29.

(g) Medicaments of heading 30.03 or 30.04.

(h) Protein substances of Chapter 35.

(ij) Preparations in the nature of antimicrobial disinfectants used in the manufacture of animal
feeds to control undesirable micro-organisms (heading 38.08).

(k) Intermediate products of the antibiotics manufacturing process obtained by filtering and
first-stage extraction and the residues of this process, with an antibiotic content generally not
exceeding 70 % (heading 38.24).

Chapter 24

Tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine,
intended for inhalation without combustion; other nicotine containing products intended for the
intake of nicotine into the human body

Note.

1.- This Chapter does not cover medicinal cigarettes (Chapter 30).

2.- Any products classifiable in heading 24.04 and any other heading of the Chapter are to be
classified in heading 24.04.

3.- For the purposes of heading 24.04, the expression “inhalation without combustion” means
inhalation through heated delivery or other means, without combustion.

Subheading Note.
1.- For the purposes of subheading 2403.11, the expression “water pipe tobacco” means tobacco
intended for smoking in a water pipe and which consists of a mixture of tobacco and glycerol,
whether or not containing aromatic oils and extracts, molasses or sugar, and whether or not
flavoured with fruit. However, tobacco-free products intended for smoking in a water pipe are
excluded from this subheading.

GENERAL

Tobacco is obtained from various cultivated varieties of the genus Nicotiana of the Solanaceae
family. The size and shape of the leaves differ from one variety to another.

The harvesting method and curing process depend on the variety (type) of tobacco. The plant
may be cut whole, at average maturity (stalk cutting), or the leaves may be picked separately,
according to their state of maturity (priming). Thus, tobacco may be cured either as whole plants
(on the stalk) or as separate leaves.

The various methods of curing are sun curing (in the open air), air curing (in closed sheds with
free circulation of air), flue curing (in hot air flues), or fire curing (with open fires).

Before packing for shipment, the dried leaves are treated in order to ensure their preservation.
This may be done by controlled natural fermentation (Java, Sumatra, Havana, Brazil, Orient,
etc.) or by artificial re-drying. This treatment, and the curing, affect the flavour and aroma of
tobacco, which undergoes spontaneous ageing after packing.

Tobacco so treated is packed in bundles, bales (of various shapes), in hogsheads or in crates.
When so packed, the leaves are either aligned (Orient) or tied in hands (several leaves tied
together with a band or with another tobacco leaf), or simply left as loose leaves. They are
always tightly compressed in order to ensure preservation.

In some cases, in addition to (or instead of) fermentation, flavouring or moistening substances
are added (casing) in order to improve the aroma or keeping qualities.

This Chapter covers not only unmanufactured and manufactured tobacco but also manufactured
tobacco substitutes which do not contain tobacco.

24.01 - Unmanufactured tobacco; tobacco refuse.

2401.10 - Tobacco, not stemmed/stripped

2401.20 - Tobacco, partly or wholly stemmed/stripped

2401.30 - Tobacco refuse

This heading covers :

(1) Unmanufactured tobacco in the form of whole plants or leaves in the natural state or as
cured or fermented leaves, whole or stemmed/stripped, trimmed or untrimmed, broken or cut
(including pieces cut to shape, but not tobacco ready for smoking).

Tobacco leaves, blended, stemmed/stripped and “cased” (“sauced” or “liquored”) with a

liquid of appropriate composition mainly in order to prevent mould and drying and also to
preserve the flavour are also covered in this heading.

(2) Tobacco refuse, e.g., waste resulting from the manipulation of tobacco leaves, or from the
manufacture of tobacco products (stalks, stems, midribs, trimmings, dust, etc.).

24.02 - Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes.

2402.10 - Cigars, cheroots and cigarillos, containing tobacco

2402.20 - Cigarettes containing tobacco

2402.90 - Other

This heading is restricted to cigars (wrapped or not), cheroots, cigarillos and cigarettes, made of
tobacco or of tobacco substitutes. Other smoking tobacco, whether or not containing tobacco
substitutes in any proportion, is excluded (heading 24.03).

This heading covers :

(1) Cigars, cheroots and cigarillos, containing tobacco.

Such products may be made wholly of tobacco or of mixtures of tobacco and tobacco
substitutes, regardless of the proportions of tobacco and tobacco substitutes present in the
mixture.

(2) Cigarettes containing tobacco.

Apart from cigarettes containing only tobacco, this heading also includes those made from
mixtures of tobacco and tobacco substitutes, regardless of the proportions of tobacco and tobacco
substitutes in the mixture.

(3) Cigars, cheroots, cigarillos and cigarettes of tobacco substitutes, for example, “cigarettes”
(“smokes”) made from specially processed leaves of a variety of lettuce, containing neither
tobacco nor nicotine.

The heading does not cover medicinal cigarettes (Chapter 30). However, cigarettes containing
certain types of products specifically formulated to discourage the habit of smoking but which do
not possess medicinal properties remain classified in this heading.
The heading excludes products containing tobacco, reconstituted tobacco or tobacco substitutes, which
are similar in form to those described above but are intended for inhalation without combustion
(heading 24.04).

24.03 - Other manufactured tobacco and manufactured tobacco substitutes;

“homogenised” or “reconstituted” tobacco; tobacco extracts and essences (+).

- Smoking tobacco, whether or not containing tobacco substitutes in any proportion :

2403.11 - - Water pipe tobacco specified in Subheading Note 1 to this Chapter

2403.19 - - Other

- Other :

2403.91 - - “Homogenised” or “reconstituted” tobacco

2403.99 - - Other

This heading covers :

(1) Smoking tobacco, whether or not containing tobacco substitutes in any proportion, for
example, manufactured tobacco for use in pipes or for making cigarettes.

(2) Chewing tobacco, usually highly fermented and liquored.

(3) Snuff, more or less flavoured.

(4) Tobacco compressed or liquored for making snuff.

(5) Manufactured tobacco substitutes, for example, smoking mixtures not containing tobacco.
However, products such as cannabis are excluded (heading 12.11).

(6) “Homogenised” or “reconstituted” tobacco made by agglomerating finely divided tobacco

from tobacco leaves, tobacco refuse or dust, whether or not on a backing (e.g., sheet of cellulose
from tobacco stems), generally put up in the form of rectangular sheets or strip. It can be either
used in the sheet form (as a wrapper) or shredded/chopped (as a filler).

(7) Tobacco extracts and essences. These are liquids extracted from moist leaves by pressure, or
prepared by boiling waste tobacco in water. They are used mainly for the manufacture of
insecticides and parasiticides.

The heading does not cover :

(a) Nicotine (the toxic alkaloid extracted from tobacco) (heading 29.39).
(b) Insecticides of heading 38.08.

°°

Subheading Explanatory Note.

Subheading 2403.11

This subheading covers, inter alia, products consisting of a mixture of tobacco, molasses or sugar,
flavoured with fruit, glycerol, aromatic oils and extracts (e.g., "Meassel" or "Massel"). It also covers
products not containing molasses or sugar (e.g., "Tumbak" or "Ajami"). However, the subheading
excludes tobacco-free products for water pipes (e.g., "Jurak") (subheading 2403.99).

A water pipe is also known by other names such as "narguile", "argila", "boury", "gouza", "hookah",
"shisha" or "hubble-bubble".

24.04 - Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine

substitutes, intended for inhalation without combustion; other nicotine containing products
intended for the intake of nicotine into the human body

- Products intended for inhalation without combustion :

2404.11 - - Containing tobacco or reconstituted tobacco

2404.12 - - Other, containing nicotine

2404.19 - - Other

- Other :

2404.91 - - For oral application

2404.92 - - For transdermal application

2404.99 - - Other

This heading covers :

(A) Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine

substitutes, intended for inhalation without combustion as defined in Note 3 to this Chapter.

These products include, inter alia :

(1) Nicotine containing solutions intended for use in electronic cigarettes or similar personal
electric vaporising devices;

(2) Products containing tobacco or reconstituted tobacco, in different forms (e.g., strips or
granules), intended for use in tobacco heating systems in which the heating is performed by
electrical devices (electrically heated tobacco systems (EHTS)), by chemical reactions, by use of
carbon heat source (carbon heated tobacco products (CHTP)), or by other means;

(3) Products containing tobacco or nicotine substitutes, but not containing tobacco, reconstituted
tobacco or nicotine, intended for use in electronic cigarettes or similar personal electric
vaporising devices;

(4) Similar products intended for use in devices which produce an aerosol for inhaling otherwise
than by heating, e.g., by means of a chemical process or by ultrasonic evaporation.

(5) Disposable electronic cigarettes (disposable e-cigarettes) and similar disposable personal
electric vaporising devices, that incorporate both the product intended for inhalation without
combustion (e.g., e-liquid, gels) and the delivery mechanism in an integrated housing, that are
designed for disposal after the incorporated product is exhausted or the battery runs out (not
designed for refilling or recharging).

(B) Other products containing nicotine, but not containing tobacco or reconstituted tobacco,
intended for the intake of nicotine into the human body by chewing, dissolving, sniffing,
transdermal absorption or by any other means except inhaling.

This group includes nicotine containing products for recreational use, as well as nicotine
replacement therapy (NRT) products intended to assist tobacco use cessation, which are taken as
part of a nicotine intake reduction programme in order to lessen the human body’s dependence
on this substance.

The heading excludes :

(a) Products containing tobacco, reconstituted tobacco or tobacco substitutes, intended to be

inhaled following combustion (headings 24.02 and 24.03), as well as chewing tobacco and snuff
(heading 24.03);

(b) Nicotine, (the toxic alkaloid extracted from tobacco as well as this alkaloid obtained by
synthesis) (heading 29.39).

______________________

Section V

MINERAL PRODUCTS

Chapter 25
Salt; sulphur; earths and stone; plastering materials, lime and cement

Notes.

1.- Except 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.

The products of this Chapter may contain an added anti-dusting agent, provided that such
addition does not render the product particularly suitable for specific use rather than for general
use.

2.- This Chapter does not cover :

(a) Sublimed sulphur, precipitated sulphur or colloidal sulphur (heading 28.02);

(b) Earth colours containing 70 % or more by weight of combined iron evaluated as Fe2O3
(heading 28.21);

(c) Medicaments or other products of Chapter 30;

(d) Perfumery, cosmetic or toilet preparations (Chapter 33);

(e) Dolomite ramming mix (heading 38.16);

(f) Setts, curbstones or flagstones (heading 68.01); mosaic cubes or the like (heading 68.02);
roofing, facing or damp course slates (heading 68.03);

(g) Precious or semi-precious stones (heading 71.02 or 71.03);

(h) Cultured crystals (other than optical elements) weighing not less than 2.5 g each, of
sodium chloride or of magnesium oxide, of heading 38.24; optical elements of sodium chloride
or of magnesium oxide (heading 90.01);

(ij) Billiard chalks (heading 95.04); or

(k) Writing or drawing chalks or tailors’ chalks (heading 96.09).

3.- Any products classifiable in heading 25.17 and any other heading of the Chapter are to be
classified in heading 25.17.
4.- Heading 25.30 applies, inter alia, to : vermiculite, perlite and chlorites, unexpanded; earth
colours, whether or not calcined or mixed together; natural micaceous iron oxides; meerschaum
(whether or not in polished pieces); amber; agglomerated meerschaum and agglomerated amber,
in plates, rods, sticks or similar forms, not worked after moulding; jet; strontianite (whether or
not calcined), other than strontium oxide; broken pieces of pottery, brick or concrete.

GENERAL

As provided in Note 1, this Chapter covers, except where the context otherwise requires, mineral
products only in the crude state or washed (including washing with chemical substances to
eliminate impurities provided that the structure of the product itself is not changed), crushed,
ground, powdered, levigated, sifted, screened or concentrated by flotation, magnetic separation
or other mechanical or physical processes (not including crystallisation). The products of this
Chapter may also be heated to remove moisture or impurities or for other purposes, provided that
the heat treatment does not modify their chemical or crystalline structures. However, other heat
treatments (e.g., roasting, fusion or calcination) are not allowed, unless specifically permitted by
the heading text. Thus, for example, heat treatment which could entail a change in chemical or
crystalline structure is allowed for products of headings 25.13 and 25.17, because the texts of
these headings explicitly refer to heat treatment.

The products of this Chapter may contain an added anti-dusting agent, provided that such
addition does not render the product particularly suitable for specific use rather than for general
use. Minerals which have been otherwise processed (e.g., purified by re-crystallisation, obtained
by mixing minerals falling in the same or different headings of this Chapter, made up into
articles by shaping, carving, etc.) generally fall in later Chapters (for example, Chapter 28 or 68).

In certain cases, however, the headings :

(1) Refer to goods which by their nature must have been subjected to a process not provided for
by Note 1 to this Chapter. Examples include pure sodium chloride (heading 25.01), certain forms
of refined sulphur (heading 25.03), chamotte earth (heading 25.08), plasters (heading 25.20),
quicklime (heading 25.22) and hydraulic cements (heading 25.23).

(2) Specify conditions or processes which are admissible in those cases in addition to those
allowed generally under Note 1 to this Chapter. For example, witherite (heading 25.11), siliceous
fossil meals and similar siliceous earths (heading 25.12) and dolomite (heading 25.18) may be
calcined; magnesite and magnesia (heading 25.19) may be fused or calcined (dead-burned
(sintered) or caustic-burned). In the case of dead-burned (sintered) magnesia, other oxides (e.g.,
iron oxide, chromium oxide) may have been added to facilitate sintering. Similarly the materials
of headings 25.06, 25.14, 25.15, 25.16, 25.18 and 25.26 may be roughly trimmed or merely cut,
by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.

When products are classifiable in heading 25.17 and any other heading of this Chapter, they are
to be classified in heading 25.17.

The Chapter excludes precious or semi-precious stones of Chapter 71.

25.01 - Salt (including table salt and denatured salt) and pure sodium chloride, whether or
not in aqueous solution or containing added anti-caking or free-flowing agents; sea water.

This heading relates to sodium chloride, commonly known as salt. Salt is used for culinary
purposes (cooking salt, table salt), but it also has many other uses and, if necessary, may be
denatured to render it unfit for human consumption.

The heading includes :

(A) Salt which is extracted from underground :

- either by conventional mining (rock salt),

- or by solution mining (water is injected under pressure into a layer of salt and returns to the
surface as saturated brine).

(B) Evaporated salt :

- solar salt (sea salt) is obtained by evaporation of sea water by the sun;

- refined salt is obtained by evaporation of saturated brine.

(C) Sea water, brine and other saline solutions.

The heading also covers :

(1) Salt (e.g., table salt) which has been slightly iodised, phosphated, etc., or treated so that it will
remain dry.

(2) Salt to which anti-caking agents or free-flowing agents have been added.

(3) Salt which has been denatured by any process.

(4) Residuary sodium chloride, in particular that left after chemical processing (e.g., electrolysis)
or obtained as a by-product of the treatment of certain ores.

This heading does not include :

(a) Salted condiments such as celery salt (heading 21.03).

(b) Sodium chloride solutions, including sea water, put up in ampoules, and sodium chloride
otherwise put up as medicaments (Chapter 30), and sodium chloride solutions put up for hygiene
use in packings for retail sale, other than medical or pharmaceutical, whether or not sterile
(heading 33.07).
(c) Cultured sodium chloride crystals weighing not less than 2.5 g each (other than optical
elements) (heading 38.24).

(d) Optical elements of sodium chloride (heading 90.01).

25.02 - Unroasted iron py