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This Chapter covers all live animals except:

1. fish and crustaceans, molluscs and other aquatic invertebrates, of heading 0301, 0306, 0307or 0308;
2. cultures of microorganisms and other products of heading 3002; and
3. animals of heading 9508.

1. (a) products of the kinds described in headings 0201 to 0208 or 0210, unfit Or unsuitable for human consumption;
2. (b) guts, bladders or stomachs of animals (heading 0504) or animal blood (heading 0511 or 3002); or
3. (c) animal fat, other than products of heading 0209 (Chapter 15).

1. This Chapter does not cover:
   1. mammals of heading 0106;
   2. meat of mammals of heading 0106 (heading 0208 or 0210);
   3. fish (including livers, roes and milt thereof) or crustaceans, molluscs or other unfit or unsuitable for human consumption by reason of either their species flours, meals or pellets of fish or of crustaceans, molluscs or other aquatic consumption (heading 2301); or
   4. caviar or caviar substitutes prepared from fish eggs (heading 1604)
2. In this Chapter, the term "pellets" means products which have been agglomerated or by the addition of a small quantity of binder.

1. The expression "milk" means full cream milk or partially or completely skimmed milk
2. For the purposes of heading 0405:
   1. 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 8008 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 lacticacid-producing bacteria;
   2. 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.
3. Products obtained by the concentration of whey and with the addition of milk or milkfat are to he classified as cheese in heading 0406 provided that they have the three following characteristics:
   1. a milkfat content, by weight of the dry matter. of 5 % or more;
   2. a dry matter content, by weight. of at least 70 % but not exceeding 85 %; and
   3. they are moulded or capable of being moulded.
4. This Chapter does not cover:
   1. products obtained from whey. containing by weight more than 95% lactose, expressed as anhydrous lactose calculated on the dry matter (heading 1702);
   2. 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 1901 or 2106); or
   3. albumins (including concentrates of two or more whey proteins. containing by weight more than 80% whey proteins. calculated on the dry matter) (heading 3502) or globulin (heading 3504).

1. This Chapter does not cover:
   1. edible products (other than guts, bladders and stomachs of animals. whole and Pieces thereof. and animal blood,liquied or dried);
   2. hides or skins (including furskins) other than goods of heading 0505 and parings and similar waste of raw hides or skins of heading 0511 (Chapter 41 or 43);
   3. animal textile materials, other than horsehair and horsehair waste (Section XI): or
   4. prepared knots or tufts for broom or brush making (heading 9603).
2. For the purposes of heading 0501, 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 this Schedule, elephant, hippopotamus, walrus, narwhal and wild boar tusks, rhinoceros horns and the teeth of all animals are regarded as "ivory".
4. Throughout the schedule, the expression "horsehair" means hair of the manes or tails of equine or bovine animals. Heading 0511 covers, inter alia, horsehair and horsehair waste, whether or not put up as a layer with or without supporting material.

Subject to the second part of heading 0601, 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.

Any reference in heading 0603 or 0604 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 9701.

1. This Chapter does not cover:
   1. edible products (other than guts, bladders and stomachs of animals. whole and Pieces thereof. and animal blood,liquied or dried);
   2. hides or skins (including furskins) other than goods of heading 0505 and parings and similar waste of raw hides or skins of heading 0511 (Chapter 41 or 43);
   3. animal textile materials, other than horsehair and horsehair waste (Section XI): or
   4. prepared knots or tufts for broom or brush making (heading 9603).
2. For the purposes of heading 0501, 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 this Schedule, elephant, hippopotamus, walrus, narwhal and wild boar tusks, rhinoceros horns and the teeth of all animals are regarded as "ivory".
4. Throughout the schedule, the expression "horsehair" means hair of the manes or tails of equine or bovine animals. Heading 0511 covers, inter alia, horsehair and horsehair waste, whether or not put up as a layer with or without supporting material.

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:
1. for additional preservation or stabilisation (for example, by moderate heat treatment, sulphuring, the addition of sorbic acid or potassium sorbate);
2. 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.

1. Mixtures of the products of headings 0904 to 0910 are to be classified as follows:
   1. mixtures of two or more of the products of the same heading are to be classified in that heading;
   2. mixtures of two or more of the products of different headings are to be classified in heading 0910.
      The addition of other substances to the products of headings 0904 to 0910 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 heading. Otherwise such mixtures are not classified in this Chapter; those constituting mixed condiments or mixed seasonings are classified in heading 2103.
2. This Chapter does not cover Cubeb pepper (Piper cubeba) or other products of heading 1211.

1. 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.
2. 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 1006.

1. This Chapter does not cover:
   1. roasted malt put up as coffee substitutes (heading 0901 or 2101);
   2. prepared flours, groats, meals or starches of heading 1901;
   3. corn flakes or other products of heading 1904;
   4. vegetables, prepared or preserved, of heading 2001, 2004 or 2005;
   5. pharmaceutical products (Chapter 30); or
   6. starches having the character of perfumery, cosmetic or toilet preparations (Chapter 33).
2. 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:
   1. a starch content (determined by the modified Ewers polarimetric method) exceeding that indicated in column (2); and
   2. an ash content (after deduction of any added minerals) not exceeding that indicated in column (3).Otherwise, they fall in heading 2302. However, germ of cereals, whole, rolled, flaked or ground, is always classified in heading 1104.
   3. (B) Products falling in this Chapter under the above provisions shall be classified in heading 1101 or 1102 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 1103 or 1104

1. Heading 1207 applies, inter alia, to palm nuts and kernels, cotton seeds, castor oil seeds, sesamum seeds, mustard seeds, safflower seeds, Poppy seeds and rhea nuts (karite nuts). It does not apply to Products of heading 0801 or 0802 to olives (Chapter 7 or Chapter 20).
2. Heading 1208 applies not only to non-defattecl flours and meals but also to flours and meals which have been partially defatted or defatted and wholly or partially refatted with their original oil.It does not, however, apply to residues of headings 2304 to 2306.
3. For the purposes of heading 1209, beet seeds, grass and other herbage seeds, seeds of ornamental flowers, vegetable seeds, seeds of forest trees, seeds of fruit trees, seeds of vetches (other than those of the species Vicia faba) or of lupines are to be regarded as "seeds of a kind used for sowing".
   Heading 1209 does not, however, apply to the following even if for sowing:
   1. leguminous vegetables or sweet corn (Chapter 7);
   spices or other products of Chapter 9;cereals (Chapter 10); or
   2. products of headings 1201 to 1207 or 1211.
4. Heading 1211 applies, inter alia, to the following plants or parts thereof: basil, borage, ginseng, hyssop, liquorice,all species of mint, rosemary, rue, sage and wormwood.
   Heading 1211 does not, however, apply to:
   1. medicaments of Chapter 30:
   perfumery, cosmetic or toilet preparations of Chapter 33; orinsecticides, fungicides, herbicides, disinfectants or similar products of heading 3808.
5. For the purposes of heading 1212, the term "seaweeds and other algae" does not include:
   1. dead single-cell micro-organisms of heading 2102;
   cultures of micro-organisms of heading 3002; orfertilizers of heading 3101 or 3105.

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

The heading does not apply to:

• liquorice extract containing more than 10% by weight of sucrose or put up as confectionery (heading 1704);
• malt extract (heading 1901);
• extracts of coffee, tea or mate (heading 2101);
• vegetable saps or extracts constituting alcoholic beverages (Chapter 22);
• camphor, glycyrrhizin or other products of heading 2914 or 2938;
• medicaments of heading 3003 or 3004 or blood - grouping reagents (heading 3006);
• tanning or dyeing extracts (heading 3201 or 3203);
• 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);
• natural rubber, balata, gutta-percha, guayule, chicle or similar natural gums (heading 4001)

This Chapter does not cover the following products which are to be classified in Section XI:

1.This Chapter does not cover:

• (a) pig fat or poultry fat of heading 0209;
• (b) cocoa butter, fat or oil (heading 1804);
• (c) edible preparations containing by weight more than 15% of the products of heading 0405 (generally Chapter 21);
• (d) greaves (heading 2301) or residues of headings 2304 to 2306;
• (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 4002).

2. Heading 1509 does not apply to oils obtained from olives by solvent extraction (heading 1510).

3. Heading 1518 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 1522.

1.This Chapter does not cover meat, meat offal, fish, crustaceans, molluscs or other aquatic invertebrates, prepared or preserved by the processes specified in Chapter 2 or 3 or heading 0504.

2. Food preparations fall in this Chapter provided that they contain more than 20% by weight of sausage, meat, meat offal, blood, fish, crustaceans, molluscs or other aquatic invertebrates, or any combination thereof. In cases where the preparation contains two or more of the products mentioned above, it is classified in the heading of Chapter 16 corresponding to the component or components which predominate by weight. These provisions do not apply to the stuffed products of heading 1902 or to the preparations of heading 2103 or 2104.

This Chapter does not cover:

1. sugar confectionery containing cocoa (heading 1806);
2. chemically pure sugars (other than sucrose, lactose, maltose, glucose and fructose) or other products of heading 2940; or
3. medicaments or of other products of Chapter 30.

1. This Chapter does not cover the preparations of headings 0403, 1901, 1904, 1905, 2105, 2202, 2208, 3003 or 3004.

2. Heading 1806 includes sugar confectionery containing cocoa and, subject to Note 1 to this Chapter, other food preparations containing cocoa.

1. This Chapter does not cover:

• (a) except in the case of stuffed products of heading 1902, food prepiarations containing more than 20% by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any of combination thereof (Chapter 16);
• (b) biscuits or other articles made from flour or from starch, specially prepared for use in animal feeding (heading — 2309); or
• (c) medicaments or other products of Chapter 30.

2. For the purposes of heading 1901:

• (a) the term "groats" means cereal groats of Chapter 11;
• (b) the terms "flour" and "meal" means:
• (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 0712), of potatoes (heading 1105) or of dried leguminous vegetables (heading 1106).

3. Heading 1904 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 1806 (heading 1806).

4. For the purposes of heading 1904, 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.

1. This Chapter does not cover:
   1. vegetables, fruit or nuts, prepared or preserved by the processes specified in Chapter 7, 8 or I
   2. food preparations containing more than 20% by weight of sausage, meat, meat offal. blood, fish or crustaceans, molluscs or other aquatic invertebrates,any combination thereof (Chapter 16);
   3. bakers wares and other products of heading 1905; or
2. Headings 2007 and 2008 do not apply to fruit jellies, fruit pastes, sugar-coated almonds or the like in the form of sugar confectionery (heading 1704) or chocolate confectionery (heading 1806).
3. Headings 2001, 2004 and 2005 covet, as the case may be , only those products of Chapter 7 or of heading 1105 or 1106 (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 2002.
5. For the purposes of heading 2007, 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 2009, 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% volume.

This Chapter does not cover:

• (a) mixed vegetables of heading 0712;
• (b) roasted coffee substitutes containing coffee in any proportion (heading 0901);
• (c) flavoured tea (heading 0902);
• (d) spices or other products of headings 0904 to 0910;
• (e) food preparations, other than the products described in heading 2103 or 2104, containing more than 20% by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);
• (f) yeast put up as a medicarnent or other products of heading 3003 or 3004; or
• (g) prepared enzymes of heading 3507.

Extracts of the substitutes referred to in Note 1(b) above are to be classified in heading 2101.

for the purposes of heading 2104, 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 250g. 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.

1. This Chapter does not cover:
   1. products falling thereunder (other than those of heading 2209) prepared for culinary purposes and thereby rendered unsuitable for consumption as beverages (generally heading 2103);
   2. sea water (heading 2501);
   3. distilled or conductivity water or water of similar purity (heading 2853);
   4. acetic acid of concentration exceeding 10 % by weight of acetic acid (heading 2915);
   5. medicaments of heading 3003 or 3004; or
   6. 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 2202, the term "non-alcoholic beverages" means beverages of an alcoholic strength by volume not exceeding 0.5 % vol. Alcoholic beverages are classified in headings 2203 to 2206 or heading 2208 as appropriate.

Heading 2309 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.

This Chapter does not cover medicinal cigarettes (Chapter 30).

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 crystallization), but not products that 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 and colloidal sulphur (heading 2802);
• (b) earth colours containing 70% or more by weight of combined iron evaluated at Fe203 (heading 2821);
• (c) medicaments and other products of Chapter 30;
• (d) perfumery, cosmetic or toilet preparations (Chapter 33);
• (e) setts, curbstones and flagstones (heading 6801); mosaic cubes or the like (heading 6802); roofing, facing or damp course slates (heading 6803);
• (f) precious or semi-precious stones (heading 7102 or 7103);
• (g) cultured crystals (other than optical elements) weighing not less than 2.5g each, of sodium chloride or of magnesium oxide, of heading 3824; optical elements of sodium chloride or of magnesium oxide (heading 9001);
• (h) billiard chalks (heading 9504); or
• (ij) writing or drawing chalks and tailors' chalks (heading 9609).
3. Any products classifiable in heading 2517 and any other heading of this Chapter are to be classified in heading 2517.
4. Heading 2530 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.

1. This Chapter does not cover:

• (a) slag or similar industrial waste prepared as macadam (heading 2517);
• (b) natural magnesium carbonate (magnesite), whether or not calcined (heading 2519);
• (c) sludges from the storage tanks of petroleum oils, consisting mainly of such oils (2710);
• (d) basic slag of Chapter 31;
• (e) slag wool, rock wool or similar mineral wools (heading 6806);
• (f) waste or scrap of precious metal or of metal clad with precious metal; other waste or scrap containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal (heading 7112); or
• (g) copper, nickel or cobalt mattes produced by any process of smelting (Section XV).

2. For the purposes of headings 2601 to 2617, the term "ores" means minerals of mineralogical species actually used in the metallurgical industry for the extraction of mercury. of the metals of heading 2844 or of the metals of Section XIV or XV, even if they are intended for non-metallurgical purposes. Headings 2601 to 2617 do not, however, include minerals which have been submitted to processes not normal to the metallurgical industry.

3. Heading 2620 applies only to:

• (a) slag, ash and residues of a kind used in industry either for the extraction of metals or as a basis for the manufacture of chemical compounds of metals. excluding slag, ash and residues from the incineration of municipal waste (heading 2621); and
• (b) slag, ash and residues containing arsenic, whether or not containing metals, of a kind used either for the extraction of arsenic or metals or for the manufacture of their chemical compounds.

1. This Chapter does not cover:
   1. separate chemically dellned organic compounds other thanpure methane and propane which are to clasified in heading 2711;
   2. medicaments of heading 3003 or 3004;
   3. mixed unsaturated hydrocarbons of heading 3301, 3302 or 3805.
2. References in beading 2710 to `petroleum oils and oils obtained from bituminous minerals` include not only petroleum oils and oils obtained from bituminous minerals but also similar oil as well as those consistings mainly of mixed unsaturated hydrocarbons, obtained by any process, provided that weight of the non aromnatic constitutes exceeds that oft to aromnatic constitutes

However. the references do not include liquid synthetic of olefins of which less. than 60% by volume distil, at 3000°C, after conversion to 1013 millibars when a reduced pressure di. distillation method is used (Chapter 16)
3. For the purposes of heading 2710, "waste oils" means waste containing mainly petroleum oiTlshand oils ohtainos from bituminousminerals (as described in Note 2 to this Chapter), whether or not mixed with water. These include:
   1. such oils no longer tit for use as primary products (for example, used lubricating oils, used hydraulic oils and used transformer oils):
   2. sludge oils from the storage tanks of petroleum oils, mainly containing such oils and high concentration ofadditives (for example, chemicals) used in the manufacture of the primary products; and
   3. such oils in the form of emulsions in water or mixtures with water, such as those resulting from oil spills, storage tank washings, or from the use of cutting oils for machining operations.

1. Except where the context otherwise requires, the headings of this Chapter apply only to:

• separate chemical elements and separate chemically defined compounds, whether or not containing impurities;
• the products mentioned in (a) above dissolved in water;
• the products mentioned in (a) above dissolved in other solvents provided that the solution constitutes a normal and necessary method of putting up these products adopted solely for reasons of safety or for transport and that the solvent does not render the product particularly suitable for specific use rather than for general use;
• the products mentioned in (a), (b) or (c) above with an added stabiliser (including an anticaking agent) necessary for their preservation or transport;
• the products mentioned in (a), (b), (c) or (d) above with an added anti-dusting agent or a colouring substance added to facilitate their identification or for safety reasons, provided that the additions do not render the product particularly suitable for specific use rather than for general use.

2. In addition to dithionites and sulphoxylates, stabilised with organic substances (heading 2831), carbonates and peroxocarbonates of inorganic bases (heading 2836), cyanides, cyanide oxides and complex cyanides of inorganic bases (heading 2837), fulminates, cyanates and thiocyanates, of inorganic bases (heading 2842), organic products included in headings 2843 to 2846 and 2852 carbides (heading 2849), only the following compounds of carbon are to be classified in this Chapter:

• oxides of carbon, hydrogen cyanide and fulminic, isocyanic, thiocyanic and other simple or complex cyanogen acids (heading 2811);
• halide oxides of carbon (heading 2812);
• carbon disulphide (heading 2813);
• thiocarbonates, selenocarbonates, tellurocarbonates, selenocyanates, tellurocyanates, tetrathiocyanatodiamminochromates (reineckates) and other complex cyanates, of inorganic bases (heading 2842);
• hydrogen peroxide, solidified with urea (heading 2847), carbon oxysulphide, thiocarbonyl halides, cyanogen, cyanogen halides and cyanamide and its metal derivatives (heading 2853) other than calcium cyanamide, whether or not pure (Chapter 31).

3. Subject to the provisions of Note 1 to Section VI, this Chapter does not cover:

• sodium chloride or magnesium oxide, whether or not pure, or other products of Section V;
• organo-inorganic compounds other than mentioned in Note 2 above;
• products mentioned in Note 2, 3, 4 or 5 to Chapter 31;
• inorganic products of a kind used as luminophores, of heading 3206; glass frit and other glass in the form of powder, granules or flakes, of heading 3207;
• artificial graphite (heading 3801); products put up as charges for fire extinguishers or put up in fire-extinguishing grenades, of heading 3813, ink removers put up in packings for retail sale, of heading 3824; cultured crystals (other than optical elements) weighing not less than 2.5 g each, of the halides of the alkali or alkaline-earth metals, of heading 3824;
• precious or semi-precious stones (natural, synthetic or reconstructed) or dust or powder of such stones (headings 7102 to 7105), or precious metals or precious metal alloys of Chapter 71;
• the metals, whether or not pure, metal alloys or cermets, including sintered metal carbides (metal carbides sintered with a metal), of Section XV; or
• optical elements, for example, of the halides of the alkali or alkaline-earth metals (heading 9001).

4. Chemically defined complex acids consisting of a non-metal acid of Sub-Chapter II and a metal acid of Sub-Chapter IV are to be classified in heading 2811.

5. Headings 2826 to 2842 apply only to metal or ammonium salts or peroxysalts. Except where the context otherwise requires, double or complex salts are to be classified in heading 2842.

6. Heading 2844 applies only to:

• technetium (atomic No. 43), promethium (atomic No. 61), Polonium (atomic No. 84) and all elements with an atomic number greater than 84;
• natural or artificial radioactive isotopes (including those of the precious metals or of the base metals of Sections XIV and XV), whether or not mixed together;
• compounds, inorganic or organic, of these elements or isotopes, whether or not chemically defined. whether or not mixed together;
• alloys, dispersions (including cermets), ceramic products and mixtures containing these elements or isotopes or inorganic or organic compounds thereof and having a specific radioactivity exceeding 74 Bq/g (0.002 micro Pct/g);
• spent (irradiated) fuel elements (cartridges) of nuclear reactors;
• radioactive residues whether or not usable. The term "isotopes", for the purposes of this Note and of the wording of headings 2844 and 2845, refers to:
1. individual nuclides, excluding, however, those existing in nature in the monoisotopic state;
2. mixtures of isotopes of one and the same element, enriched in one or several of the said isotopes, that is, elements of which the natural isotopic composition has been artificially modified.

7. Heading 2853 includes copper phosphide (phosphor copper) containing more than 15 % by weight ofphosphorus.

8. Chemical elements (for example, silicon and selenium) doped for use in electronics are to be classified in this Chapter, provided that they are in forms unworked as drawn, or in the form of cylinders or rods. When cut in the forms of discs, wafers or similar forms, they fall in heading 3818.

1. Except where the context otherwise requires, the headings of this Chapter apply only to:

• (a) separate chemically defined organic compounds, whether or not containing impurities;
• (b) mixtures of two or more isomers of the same organic compound (whether or not containing impurities), except mixtures of acyclic hydrocarbon isomers (other than stereoisomers), whether or not saturated (Chapter 27);
• (c) the products of headings 2936 to 2939 or the sugar ethers, sugar acetals and sugar esters, and their salts, of heading 2940, or the products of heading 2941, whether or not chemically defined;
• (d) the products mentioned in (a), (b) or (c) above dissolved in water;
• (e) the products mentioned in (a), (b) or (c) above dissolved in other solvents provided that the solution constitutes a normal and necessary method of putting up these products adopted solely for reasons of safety or for transport and that the solvent does not render the product particularly suitable for specific use rather than for general use;
• (f) the products mentioned in (a), (b), (c), (d) or (e) above with an added stabiliser (including an anti-caking agent) necessary for their preservation or transport;
• (g) the products mentioned in (a), (b), (c), (d), (e) or (f) above with an added anti-dusting agent or a colouring or odoriferous substance added to facilitate their identification or for safety reasons, provided that the additions do not render the product particularly suitable for specific use rather than for general use;
• (h) the following products, diluted to standard strengths, for the production of azo dye: diazonium salts, couplers used for these salts and diazotisable amines and their salts.

2. This Chapter does not cover:

• (a) goods of heading 1504 or crude glycerol of heading 1520;
• (b) ethyl alcohol (heading 2207 or 2208);
• (c) methane or propane(heading 2711);
• (d) the compounds of carbon mentioned in Note 2 to Chapter 28;
• (e) Immunological products of heading 3002;
• (f) urea (heading 3102 or 3105);
• (h) enzymes (heading 3507);
• (ij) metaldehyde, hexamethylenetetramine or similar substances, put up in forms (for example, tablets, sticks or similar forms) for use as fuels or liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of a capacity not exceeding 300 cm3 (heading 3606);
• (k) products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades, of heading 3813; ink removers put up in packing for retail sale, of heading 3824; or
• (I) optical elements, for example, of ethylenediamine tartrate (heading 9001).

3. Goods which could be included in two or more of the headings of this Chapter are to be classified in that one of those headings which occurs last in numerical order.

4. In headings 2904 to 2906. 2908 to 2911 and 2913 to 2920, any reference to halogenated, sulphonated, nitrated or nitrosated derivatives includes a reference to compound derivatives, such as sulphohalogenated, nitrohalogenated, nitrosulphonated or nitrosulphohalogenated derivatives. Nitro or nitroso groups are not to be taken as "nitrogen-functions" for the purposes of heading 2929. For the purposes of headings 2911, 2912, 2914, 2918 and 2922, "oxygen-functions" is to be restncted to the functions (the characteristic organic oxygen-containing groups) referred to in heading 2905 to 2920.

5.(A) The esters of acid-function organic compounds of Sub-Chapters 1 to VII with organic compoultds of the. Sub-Chapters are to be classified with that compound which is classified in the heading which occurs lag in numerical order in these Sub-Chapters.

(B) Esters of ethyl alcohol with acid-function organic compounds of Sub-Chapters I to VII are to be classified in the same heading as the corresponding acid-function compounds.

(C) Subject to Note 1 to Section VI and Note 2 to Chapter 28:

• (l) inorganic salts of organic compounds such as acid-, phenol-or enol-function compounds or organic bases, of Sub-Chapters I to X or heading 2942, are to be classified in the heading appropriate to the organic compound; and
• (2) salts formed between organic compounds of Sub-Chapters I to X or heading 2942 are to be classified in the heading appropriate to the base or to the acid (including phenol- or enol- function compounds) from which they are formed, whichever occurs last in numerical order in the Chapter.
• (3) co-ordination compounds, other than products classifiable in Sub-Chapter XI or heading 2941, are to be classified in the heading which occurs last in numerical order in Chapter 29, among those appropriate to the fragments formed by "cleaving" of all metal bonds, other than metal-carbon bonds.

(D) Metal alcoholates are to be classified in the same heading as the corresponding alcohols except in the case of of (heading 2905).

(E) Halides of carboxylic acids are to be classified in the same heading as the corresponding acids.

6. The compounds of headings 2930 and 2931 are organic compounds the molecules of which contain, in addition to atoms of hydrogen, oxygen or nitrogen, atoms of other non-metals or of metals (such as sulphur, arsenic, or lead) directly linked to carbon atoms. Heading 2930 (organo-sulphur compounds) and heading 2931 (other organo-inorganic compounds) do not include sulphonated or halogenated derivatives (including compound derivatives) which, apart from hydrogen, oxygen and nitrogen, only have directly linked to carbon the atoms of sulphur or of a halogen which give them their nature of sulphonated or halogenated derivatives (or compound derivatives).

7. Headings 2932, 2933 and 2934 do not include epoxides with a three-membered ring, ketone peroxides, cyclic polymers of aldehydes or of thioaldehydes anhydrides of polybasic carboxylic acids, cyclic esters of polyhydric alcohols or phenols with polybasic acids or imides of polybasic acids. These provisions apply only when the ring-position hetero-atoms are those resulting solely from the cyclising function or functions here listed.

8.For the purpose of heading 2937:

• (a) the term "hormones" includes hormone-releasing or hormone-stimulating factors, hormone inhibitors and hormone antagonists (anti-hormones);
• (b) the expression "used primarily as hormones" applies not only to hormone derivatives and structural analogues used primarily for their hormonal effect, but also to those derivatives and structural analogues used primarily as intermediates in the synthesis of products of this heading.

1. This Chapter does not cover:

• foods or beverages (such as dietetic, diabetic or fortified foods, food supplements, tonic beverages and mineral waters), other than nutritional preparations for intravenous administration (Section IV);
• Preparations, such as tablets, chewing gum or patches (transdermal systems) intended to assist smokers to stop smoking (heading 2106 or 3824);
• plasters specially calcined or finely ground for use in dentistry (heading 2520);
• aqueous distillates or aqueous solutions of essential suitable for medicinal uses (heading 3301); if
• preparations of headings 3303 to 3307, even they have therapeutic or prophylactic properties; (0 soap or other products of heading 3401 containing added medicaments;
• preparations with a basis of plaster for use in dentistry (heading 3407); or
• blood albumin not prepared for therapeutic or prophylactic uses (heading 3502).

2. For the purposes of heading 3002, the expression "immunological products" applies to peptides and proteins (other than goods of heading 2937) which are directly involved in the regulation of immunological processes, such as monoclonal antibodies chemokines and certain tumor necrosis factors (TINE), growth factors (GF), hematopoietins and colony nal antibodies (MAB), antibody fragments, antibody conjugates and antibody fragment conjugates, interleukins, stimulating factors (CSF).

3. For the purposes of headings 3003 and 3004 and of Note 4(d) to this Chapter, the following are to be treated:

(a) as unmixed products:

• unmixed products dissolved in water;
• all goods of Chapter 28 or 29; and
• simple vegetable extracts of heading 1302, merely standardised or dissolved in any solvent;

(b) as products which have been mixed:

• colloidal solutions and suspensions (other than colloidal sulphur);
• vegetable extracts obtained by the treatment of mixture of vegetable materials; and
• salts and concentrates obtained by evaporating natural mineral waters.

4. Heading 3006 applies only to the following, which are to be classified in that heading and in no other heading of this Schedule-

• sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or dental yams) and sterile tissue adhesives for surgical wound closure;
• sterile laininaria and sterile laminaria tents;
• sterile absorbable surgical or dental haemostatics sterile surgical or dental adhesion barriers, whether or not absorbable;
• pacifying preparations for X-ray examinations and diagnostic reagents designed to be administered to the
• blood-grouping reagents; patient, being unmixed products put up in measured doses or which have been mixed together for such uses; products consisting of two or more ingredients
• dental cements and other dental fillings; bone reconstruction ceme
• first-aid boxes and kits; nts;
• chemical contraceptive preparations based on hormones, on other products of heading 2937 or on spe 'cides;
• gel preparations designed to be used in human or surgical operations or physical examinations or as avecoteurpm1rnrgy medicine as a lubricant for pans of and agent between the body and medical instruments; and
• waste pharmaceuticals, that is, pharmaceutical products which arc unlit for their original intended purpose due to, for example, expiry of shelf-life.
• appliances identifiable for ostomy use, that is, colostomy, ileostomy and urostomy pouches cut to shape and their adhesive wafers or faceplates.

1. This Chapter does not cover:
   1. animal blood of heading 0511;
   2. separate chemically defined compounds [other than those answering to the descriptions in Note 2(a), 3(a), 4(a) or 5 below]; or
   3. cultured potassium chloride crystals (other than optical elements weighing not less than 2.5 g. each, of heading 3824); optical elements of potassium chloride (heading 9001).
2. Heading 3102 applies only to the following goods, provided that they are not put up in the forms or packages described in heading 3105:
   1. goods which answer to one or other of the descriptions given below:
      1. sodium nitrate, whether or not pure;
      2. ammonium nitrate, whether or not pure;
      3. double salts, whether or not pure, of ammonium sulphate and ammonium nitrate;
      4. ammonium sulphate, whether or not pure;
      5. double salts (whether or not pure) or mixtures of calcium nitrate and ammonium nitrate;
      6. double salts (whether or not pure) or mixtures of calcium nitrate and magnesium nitrate;
      7. calcium cyanamide, whether or not pure or treated with oil;
      8. urea, whether or not pure;
   2. fertilisers consisting of any of the goods described in (A) above mixed together;
   3. (c) fertilisers consisting of ammonium chloride or of any of the goods described in (A) or (B) above mixed with chalk, gypsum or other inorganic non-fertilising substances;
   4. liquid fertilisers consisting of the goods of sub-paragraph (A) (ii) or (viii) above, or of mixtures of those goods,in an aqueous or anunoniacal solution.
3. Heading 3103 applies only to the following goods, provided that they are not put up in the forms or packages described in beading 3105:
   1. (a) goods which answer to one or other of the descriptions given below:
      1. basic slag;
      2. natural phosphates of heading 2510, calcined or further heat-treated than for the removal of impurities;
      3. superphosphates (single, double or triple);
      4. (iv) calcium hydrogen orthophosphate containing not less than 0.2 per cent. by weight of fluorine calculated on the dry anhydrous product;
   2. fertilisers consisting of any of the goods described in (A) above mixed together, but with no account being taken of the fluorine content limit;
   3. fertilisers consisting of any of the goods described in (A) or (B) above, but with no account being taken of the fluorine content limit, mixed with chalk, gypsum or other inorganic non-fertilising substances.
4. Heading 3104 applies only to the following goods, provided that they are not put up in the forms or packages described in heading 3105:
   1. goods which answer to one or other of the descriptions given below:
      1. crude natural potassium salts (for example, carnallite, kainite and sylvite);
      2. potassium chloride, whether or not pure, except as provided in Note 1(C) above;
      3. potassium sulphate, whether or not pure;
      4. magnesium potassium sulphate, whether or not pure;
   2. (b) fertilisers consisting of any of the goods described in (A) above mixed together.
5. Ammonium dihydrogen orthophosphate(monoammonium phosphate) and diannrionium hydrogen orthophosphate (diammonium phosphate) whether or not pure, and intermixtures thereof, are to be classified in heading 3105.
6. For the purposes of heading 3105, the term "other fertilisers" applies only to products of a kind used as fertilisers and containing, as an essential constituent, at least one of the fertilising elements nitrogen, phosphorus or potassium.

1. This Chapter does not cover:

• (a) separate chemically defined elements or compounds [except those of heading 3203 or 3204, inorganic products of a kind used as lumino-phores (heading 3206), glass obtained from fused quartz or other fused silica in the forms provided for in heading 3207. and also dyes and other colouring matter put up in forms or packings for retail sale, of heading 3212];
• (b) tannates or other tannin derivatives of products of headings 2936 to 2939, 2941 or 3501 to 3504; or
• (c) mastics of asphalt or other bituminous mastics (heading 2715).

2. Heading 3204 includes mixtures of stabilised diazonium salts and couplers for the production of azo dyes.

3. Headings 3203, 3204, 3205 and 3206 apply also to preparations based on colouring matter (including, in the case of heading 3206, colouring pigments of heading 2530 or Chapter 28, metal flakes and metal powders), of a kind used for colouring any material or used as ingredients in the manufacture of colouring preparations. The headings do not apply, however, to pigments dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints, including enamels (heading 3212), or to other preparations of heading 3207, 3208, 3209, 3210, 3212, 3213 or 3215.

4. Heading 3208 includes solutions (other than collodions) consisting of any of the products specified in headings 3901 to 3913 in volatile organic solvents when the weight of the solvent exceeds 50 per cent. Of the weight of the solution.

5. The expression "colouring matter" in this Chapter does not include products of a kind used as extenders in oil paints, whether or not they are also suitable for colouring distempers.

6. The expression "stamping foils" in heading 3212 applies only to thin sheets of a kind used for printing, for example, book covers or hat bands, and consisting of:

• (a) metallic powder (including powder of precious metal) or pigment, agglomerated with glue, gelatin or other binder; or
• (b) metal (including precious metal) or pigment, deposited on a supporting sheet of any materia

1. This Chapter does not cover:
• natural oleoresins or vegetable extracts of heading 1301 or 1302;
• soap or other products of heading 3401; or
• gum, wood or sulphate turpentine or other products of heading 3805.
2. The expression "odoriferous substances" in heading 3302 refers only to the substances of heading 3301, to odoriferous constituents isolated from those substances or to synthetic aromatics.
3. Headings 3303 to 3307 apply, inter alia, to products, whether or not mixed (other than aqueous distillates and aqueous solutions of essential oils), suitable for use as goods of these headings and put up in packings of a kind sold by retail for such use.
4. The expression "perfumery, cosmetic or toilet preparations" in heading 3307 applies, inter alia, to the following products: scented sachets; odoriferous preparations which operate by burning; perfumed papers and papers impregnated or coated with cosmetics; contact lens or artificial eye solution; wadding, felt and nonwovens, impregnated, coated or covered with perfume or cosmetics; animal toilet preparations.

1. This Chapter does not cover:
   1. (a) edible mixtures or preparations of animal or vegetable fats or oils of a kind used as mould release preparations (heading 1517);
   2. separate chemically defined compounds; or
   3. shampoos, dentrifices, shaving creams and foams, or bath preparations, containing soap or other organic surface-active agents (heading 3305, 3306 or 3307).
2. For the purposes of heading 3401, the expression \"soap\" applies only to soap soluble in water. Soap and the other products of heading 3401 may contain added substances (for example, disinfectants, abrasive powders, fillers or medicaments). Products containing abrasive powders remain classified in heading 3401 only if in the form of bars, cakes or moulded pieces or shapes. In other forms they are to be classified in heading 3405 as \"scouring powders and similar preparations\".
3. For the purposes of heading 3402, \"organic surface-active agents\" are products which when mixed with water at a concentration of 0.5% at 20°C and left to stand for one hour at the same temperature:
   1. (a) give a transparent or translucent liquid or stable emulsion without separation of insoluble matter; and
   2. reduce the surface tension of water 4.5 X 10-2 N/m (45 dyne/Cm) or less.
4. In heading 3403, the expression \"petroleum oils and oils obtained from bituminous minerals\" applies to the products defined in Note 2 to Chapter 27.
5. In heading 3404, subject to the exclusions provided below, the expression \"artificial waxes and prepared waxes\" applies only to:
   1. chemically produced organic products of a waxy character, whether or not water-soluble;
   2. products obtained by mixing different waxes;
   3. products of a waxy character with a basis of one or more waxes and containing fats, resins, mineral substances or other materials, the heading does not apply to:
      1. products of headings 1516, 3402 or 3823, even if having a waxy character;
      2. unmixed animal waxes or unmixed vegetable waxes, whether or not refined or coloured, of heading 1521;
      3. mineral waxes and similar products of heading 2712 whether or not intermixed or merely coloured; or
      4. waxes mixed with, dispersed in or dissolved in a liquid medium (headings 3405, 3809, etc.).

1.This Chapter does not cover:

• (a) yeasts (heading 2102);
• (b) blood fractions (other than blood albumin not prepared for therapeutic or prophylactic uses), medicaments or other products of Chapter 30;
• (c) enzymatic preparations for pre-tanning (heading 3202);
• (d) enzymatic soaking or washing preparations or other products of Chapter 34;
• (e) hardened proteins (heading 3913); or
• (f) gelatin products of the printing industry (Chapter 49).

2. For the purposes of heading 3505, the term "dextrins" means starch degradation products with a reducing sugar content, expressed as dextrose on the dry substance, not exceeding 10%. Such products with a reducing sugar content exceeding 10% fall in heading 1702

1. This Chapter does not cover separate chemically defined compounds other than those described in Note 2(a) or 2(b) below.
2. The expression "articles of combustible materials" in heading 3606 applies only to:
• (a) metaldehyde, hexamethylenetetramine and similar substances, put up in forms (for example, tablets, sticks or similar forms) for use as fuels; fuels with a basis of alcohol, and similar prepared fuels, in solid or semi-solid form;
• (b) liquid or liquefied-gas fuels in containers of a kind used for fillingor refilling cigarette or similar lighters and of a capacity not exceeding 300 cm3; and
• (c) resin torches, firelighters and the like

1. This Chapter does not cover waste or scrap.
2. In this Chapter the word "Photographic" relates to the process by which visible images are formed, directly or indirectly, by the action of light or other forms of radiation on photosensitive surfaces.

1. This Chapter does not cover:
   1. separate chemically defined elements or compounds with the exception of the following:
      1. artificial graphite (heading 3801);
      2. insecticides, rodenticides, fungicides, herbicides, anti-sprouting pro-ducts and plant-growth regulators,disinfectants and similar products, put up as described in heading 3808;
      3. products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades (heading 3813);
      4. certified reference materials specified in Note 2 below;
      5. products specified in Note 3(a) or 3(c) below;
   2. mixtures of chemicals with foodstuffs or other substances with nutritive value, of a kind used in the preparation of human foodstuffs (generally, heading 2106);
   3. slag, ash and residues (including sludges, other than sewage sludge), containing metals, arsenic or their mixtures and meeting the requirements of Note 3(a) or 3(b) to Chapter 26 (heading 2620);
   4. medicaments (Heading 3003 or 3004);
   5. spent catalysts of a kind used for the extraction of base metals or for the manufacture of chemical compounds of base metals (heading 2620), spent catalysts of a kind used principally for the recovery of precious metal (heading 7112) or catalysts consisting of metals or metal alloys in the form of, for example, finely divided powder or woven gauze (Section XIV or XV).
2. (A) For the purpose of heading 3822, the expression "certified reference materials" means reference materials which are accompanied by a certificate which indicates the values of the certified properties, the methods used to determine these values and the degree of certainty associated with each value and which are suitable for analytical, calibrating or referencing purposes.
   (B) With the exception of the products of Chapter 28 or 29, for the classification of certified reference materials, heading 3822 shall take precedence over any other heading in the Schedule.
3. Heading 3824 includes the following goods which are not to be classified in any other heading of this Schedule:
   1. cultured crystals (other than optical elements) weighing not less than 2.5 g each, of magnesium oxide or of the halides of the alkali or alkaline-earth metals;
   2. fusel oil; Dippel's oil;
   3. ink removers put up in packings for retail sale;
   4. Stencil correctors, other correcting fluids and correction tapes (other than those of heading 9612), put up in packings for retail sale; and;
   5. ceramic firing testers, fusible (for example, seger cones).
4. Throughout the Schedule, "municipal waste" means waste of a kind collected from households, hotels,restaurants, hospitals, shops, offices, etc., road and pavement sweepings, as well as construction and demolition waste.Municipal waste generally contains a large variety of materials such as plastics, rubber, wood, paper, textiles, glass, metals, food materials, broken furniture and other damaged or discarded articles. The term "municipal waste", however,does not cover:
   1. individual materials or articles segregated from the waste, such as wastes of plastics, rubber, wood. paper, textiles, glass or metals and spent batteries which fall in their appropriate headings of the Schedule:
   2. industrial waste;
   3. waste pharmaceuticals, as defined in Note 4(k) to Chapter 30; or
   4. clinical waste, as defined in Note 6(a) below.
5. For the purposes of heading 3825, "sewage sludge" means sludge arising from urban effluent treatment plant and includes pre-treatment waste, scourings and unstablised sludge. Stablised sludge when suitable for use as fertiliser is excluded (Chapter 31).
6. For the purposes of heading 3825. the expression "other wastes" applies to:
   1. clinical waste, that is, contaminted waste arising from medical research, diagnosis, treatment or other medical, surgical, dental or veterinary procedures. which often contain pathogens and pharmaceutical substances and require special disposal procedures (for example, soiled dressings, used gloves and used syringes);
   2. waste organic solvents;
   3. wastes of metal pickling liquors, hydraulic fluids, brake fluids and anti-freezing fluids; and
   4. other wastes from chemical or allied industries
   The expression "other wastes" does not, however, cover wastes which contain mainly petroleum oils or oils obtained from bituminous minerals (heading 2710).
7. For the purposes of heading 3826, the term "biodiesel" means mono-alkyl esters of fatty acids of a kind used as a fuel, derived from animal or vegetable fats and oils whether or not used.

1. Throughout this Schedule, the expression "plastics" means those materials of headings 3901 to 3914 which are or have been capable, either at the moment of polymerisation or at some subsequent stage, of being formed under external influence (usually heat and pressure, if necessary with a solvent or plasticiser) by moulding, casting, extruding, rolling or other process into shapes which are retained on the removal of the external influence. Throughout this Schedule any reference to "plastics" also includes vulcanised fibre. The expression, however, does not apply to materials regarded as textile materials of Section XI.

2. This Chapter does not cover:

• (a) lubricating preparations of heading 2710 or 3403;
• (b) waxes of heading 2712 or 3404;
• (c) separate chemically defined organic compounds (Chapter 29);
• (d) heparin or its salts (heading 3001);
• (e) solutions (other than collodions) consisting of any of the products specified in headings 3901 to 3913 in volatile organic solvents when the weight of the solvent exceeds 50% of the weight of the solution (heading 3208); stamping foils of heading 3212;
• (f) organic surface-active agents or preparation of heading 3402;
• (g) run gums or ester gums (heading 3806);
• (h) prepared additives for mineral oils (including gasoline) or for other liquid, used for the same purposes as mineral oils (heading 3811);
• (ij prepared hydraulic fluids based on polyglycols, silicones or other polymers of Chapter 39 (heading 3819);
• (k) diagnostic or laboratory reagents on a backing of plastics (heading 3822);
• (l) synthetic rubber, as defined for the purpose of Chapter 40, or articles thereof;
• (m) saddlery or harness (heading 4201) or trunks, suit-cases, hand-bags or other containers of heading 4202;
• (n) plaits, wickerwork or other articles of Chapter 46;
• (o) wall coverings of heading 4814;
• (p) goods of Section XI (textiles and textile articles);
• (q) articles of Section XII (for example, footwear, headgear, umbrellas, sun umbrellas, walkingsticks, whips, riding-crops or parts thereof);
• (r) imitation jewellery of heading 7117;
• (s) articles of Section XVI (machines and mechanical or electrical appliances);
• (t) parts of aircraft or vehicles of Section XVII;
• (u) articles of Chapter 90 (for example, optical elements. spectacle frames, drawing instruments);
• (v) articles of Chapter 91 (for example. clock or watch cases);
• (w) articles of Chapter 92 (for example. musical instruments or parts thereof);
• (x) articles of Chapter 94 (for example, furniture, lamps and lighting fittings, illuminated signs, prefabricated buildings);
• (y) articles of Chapter 95 (for example, toys, games, sports requisites); or
• (z) articles of Chapter 96 (for example, brushes, buttons, slide fasteners, combs, mouth-pieces or stems for smoking pipes, cigarette-holders or the like, parts of vacuum flasks or the like, pens, propelling pencils and monopods, bipods, tripods and similar articles).

3. Headings 3901 to 3911 apply only to goods of a kind produced by chemical synthesis, falling in the following categories:

• (a) liquid synthetic polyolefins of which less than 60% by volume distils at 300°C, after conversion to 1.013 millibars when a reduced pressure distillation method is used (headings 3901 and 3902);
• (b) resins, not highly polymerised, of the coumarone-indene type (heading 3911);
• (c) other synthetic polymers with an average.of at least 5 monomer units;
• (d) silicones (heading 3910);
• (e) resols (heading 3909) and other prepolymers.

4. The expressions "copolymers" covers all polymers in which no single monomer unit contributes 95% or more by weight to the total polymer content. For the purposes of this Chapter, except where the context otherwise requires. copolymers (including co- polycondensates, co-polyaddition products, block copolymers and graft copolymers) and polymer bends are to be classified in the heading covering polymers of that comonomer unit which predominates by weight over every other single comonomer unit. For the purposes of this Note. constituent comonomer units of polymers falling in the same heading shall be taken together. If no single comonomer unit predominates. copolymers or polymer blends, as the case may be, are to be classified in the heading which occurs last in numerical order among those which equally merit consideration.

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

6. In headings 3901 to 3914, the expression "primary forms" applies only to the following forms:

• (a) liquids and pastes, including dispersions (emulsions and suspensions) and solutions;
• (b) blocks of irregular shape. lumps, powders (including moulding powders). granules. flakes and similar bulk forms.

7. Heading 3915 does not apply to waste, parings and scrap of a single thermoplastic material, transformed into primary forms (headings 3901 to 3914).

8. For the purposes of heading 3917, the expression "tubes, pipes and hoses" means hollow products, whether semi-manufactures or finished products, of a kind generally used for conveying, conducting or distributing gases or liquids (for example. ribbed garden hose, perforated tubes). This expression also includes sausage casings and other lay-flat tubing. However, except for the last-mentioned. those having an internal cross-section other than round, oval, rectangular (in which the length does not exceed 1.5 times the width) or in the shape of a regular polygon are not to be regarded as tubes, pipes and hoses but as profile shapes.

9. For the purposes of heading 3918, the expression "wall or ceiling coverings of plastics" applies to products in rolls, of a width not less than 45 cm, suitable for wall or ceiling decoration, consisting of plastics fixed permanently on a backing of any material other than paper, the layer of plastics (on the face side) being grained, embossed, coloured. design-printed or otherwise decorated.

10. In headings 3920 and 3921, the expression "plates. sheets, film foil and strip" applies only to plates, sheets, f4., foil and strip (other than those of Chapter 54) and to blocks of regular geometric shape, whether or not printed or otherwise surface-worked, uncut or cut into rectangles (including squares) but not further worked (even if when so cut they become articles ready for use).

11.Heading 3925 applies only to the following articles, not being products covered by any of the earlier headings of sub-Chapter II:

• (a) reservoirs. tanks (including septic tanks), vats and similar containers, of a capacity exceeding 3001;
• (b) structural elements used, for example, in floors, walls or partitions, ceilings or roofs;
• (c) gutters and finings thereof;
• (d) doors, windows and their frames and thresholds for doors;
• (e) balconies, balustrades, fencing, gales and similar barriers:
• (f) shutters, blinds (including Venetian blinds) and similar articles and parts and fittings thereof;
• (g) large scale shelving for assembly and permanent installation, for example, in shops, workshops. warehouses;
• (h) ornamental architectural features, for example, flutings. cupolas, dovecotes; and
• (ij) fittings and mountings intended for permanent installation in or on doors, windows, staircases, walls or other parts of buildings, for example, knobs, handles, hooks, brackets, towel rails, switch-plates and other protective plates.

1. Except where the context otherwise requires, throughout this Schedule the expression "rubber" means the NOTES: following products, whether or not vulcanised or hard: natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, synthetic rubber. factice derived from oils, and such substances reclaimed.
2. This Chapter does not cover:
   1. goods of Section X1 (textiles and textile articles):
   2. footwear or parts thereof of Chapter 64;
   3. headgear or parts thereof (including bathing caps) of Chapter 65;
   4. mechanical or electrical appliances or parts thereof of Section XVI (including electrical goods of all kinds), of hard rubber;
   5. articles of Chapter 90,92,94 or 96; or
   6. articles of Chapter 95 (other than sports gloves, mittens and mitts and articles of headings 401110 4013).
3. In headings 4001 to 4003 and 4005, the expression "primary forms" applies only to the following forms: (a) liquids and pastes (including latex, whether or not pre-vulcanised, and other dispersions and solutions); (b) blocks of irregular shape. lumps, bales, powders, granules, crumbs and similar bulk forms.
4. In Note 1 to this Chapter and in heading 4002, the expression "synthetic rubber" applies to:
   1. unsaturated synthetic substances which can be irreversibly transformed by vulcanisation with sulphur into non-thermoplastic substances which, at a temperature between 18°C and 29°C, will not break on being extended to three times their original length and will return, after being extended to twice their original length, within a period of five minutes, to a length not greater than one and a half times their original length. For the purposes of this test, substances necessary for the cross-linking, such as vulcanising activators or accelerators, may be added: the presence of substances as provided for by Note 5(B)(ii) and (iii) is also permitted. However, the presence of any substances not necessary for the cross-linking, such as extenders, plasticisers and fillers, is not permitted;
   2. thioplasts (TM); and
   3. natural rubber modified by grafting or mixing with plastics, depolymerised natural rubber, mixtures of unsaturated synthetic substances with saturated synthetic high polymers provided that all the above-mentioned products comply with the requirements concerning vulcanisation, elongation and recovery in (a) above.
5. (A) Headings 4001 and 4002 do not apply to any rubber or mixture of rubbers which has been compounded. before or after coagulation, with:
   1. vulcanising agents, accelerators, retarders or activators (other than those added for the preparation of pre-vulcanised rubber latex);
   2. pigments or other colouring matter, other than those added solely for the purpose of identification;
   3. plasticisers or extenders (except mineral oil in the case of oil-extended rubber), fillers, reinforcing agents, organic solvents or any other substances, except those permitted under (b);
   (B) the presence of the following substances in any rubber or mixture of rubbers shall not affect its classification in heading 4001 or 4002, as the case may be, provided that such rubber or mixture of rubbers retains its essential character as a raw material:
   1. emulsifiers or anti-tack agents;
   2. small amounts of breakdown products of emulsifiers;
   3. very small amounts of the following: heat-sensitive agents (generally positive rubberrthelarmotexeseon,sanititvie_orlbanbetsr anti-oxidants, cationic surface-active agents (generally for obtaining electro- coagulants, crumbling agents, freeze-resisting agents, peptisers, preservatives, vulcanised, viscosity-control agents, or similar special-purpose additives.
6. For the purposes of heading 4004, the expression "waste, parings and scrap" means rubber waste, parings and scrap from the manufacture or working of rubber and rubber goods definitely not usable as such because of cutting-up, wear Or other reasons.
7. Thread wholly of vulcanized rubber, of which any cross-sectional dimension exceeds 5 mm., is to be classified as strip. rods or profile shapes, of heading 4008.
8. Heading 4010 includes conveyor or transmission belts or belting of textile fabric impregnated, coated, covered or laminated with rubber or made from textile yarn or cord impregnated, coated, covered or sheathed with rubber.
9. In headings 4001, 4002, 4003, 4005 and 4008, the expressions "plates", "sheets" and "strip" apply only to plates, sheets and strip and to blocks of regular geometric shape, uncut or simply cut to rectangular (including square) shape, whether or not having the character of articles and whether or not printed or otherwise surface-worked, but not otherwise cut to shape or further worked.
   In heading 4008, the expressions "rods" and "profile shapes" apply only to such products, whether or not cut to length or surface-worked but not otherwise worked.

1. This Chapter does not cover:

• (a) parings or similar waste, of raw hides or skins (heading 0511);
• (b) bird skins or parts of bird skins, with their feathers or down, of heading 0505 or 6701; or
• (c) hides or skins, with the hair or wool on, raw, tanned or dressed (Chapter 43); the following are, however, to be classified in Chapter 41, namely: raw hides and skins, with the hair or wool on, of bovine animals (including buffalo), of equine animals, of sheep or lambs (except Astrakhan, Broadtail, Caracul, Persian, or similar lambs, Indian, Chinese, Mongolian or Tibetan lambs), of goats or kids (except Yemen, Mongolian or Tibetan goats and Kids), of swine (including peccary), of chamois, of gazelle, of camels (including dromedaries) of reindeer, of elk, of deer, of roebucks or of dogs.

2. (A) Headings 4104 to 4106 do not cover hides and skins which have undergone a tanning (including pre-tanning) process which is reversible (headings 4101 to 4103, as the case may be).

3. Throughout this Schedule, the expres'sion "composition leather" means only substances of the kind referred to in heading 4115.

1. For the purposes of this Chapter, the term "leather" includes chamois (including combination chamois) leather,patent leather, patent laminated leather and metallised leather.
2. This Chapter does not cover:
   1. sterile surgical catgut or similar sterile suture materials (heading 3006);
   2. articles of apparel or clothing accessories (except gloves, mittens and mitts), lined with furskin or artificial furor to which furskin or artificial fur is attached on the outside except as mere trimming (heading 4303 or 4304);
   3. made up articles of netting (5608);
   4. articles of Chapter 64;
   5. headgear or parts thereof of Chapter 65;
   6. whips, rigid-crops or articles of heading 6602;
   7. cuff-links, bracelets or other imitation jewellery (heading 7117):
   8. fittings or trimmings for harness, such as stirrups, bits, horse, brassess and buckles, separately presented (generally Section XV);
   9. strings, skins for drums or the like, or other parts of musical instruments (heading 9209);
   10. strings, skins for drums or the like, or other parts of musical instruments (heading 9209);
   11. articles of Chapter 94 (for example, furniture, lamps and lighting fittings);
   12. articles of Chapter 95 (for example, toys, games, sports requisites); or
   13. buttons, press-fasteners, snap-fasteners, press-studs, button moulds or other parts of these articles, button blanks, of heading 9606.
3. (A) In addition to the provisions of Note 2 above, heading 4202 does not cover:
   1. bags made of sheeting of plastics, whether or not printed, with handles, not designed for prolonged use (heading 3923);
   2. articles of plaiting materials (heading 4602).
   (B) Articles of headings 4202 and 4203 which have parts of precious metal or metal clad with precious metal, of natural or cultured pearls, of precious or semi-precious stones (natural, synthetic or reconstructed) remain classified in those headings even if such parts constitute more than minor fittings or minor ornamentation, provided that these parts do not give the articles their essential character. If, on the other hand, the parts give the articles their essential character,the articles are to be classified in Chapter 71.
4. For the purposes of heading 4203, the expression "articles of apparel and clothing accessories" applies, inter alia,to gloves, mittens and mitts (including those for sport or for protection), aprons and other protective clothing, braces, belts, bandoliers and wrist straps, but excluding watch straps (heading 9113).

1. Throughout this Schedule reference to "furskins", other than to raw furskins of heading 4301 apply to hides or skins of all animals which have been tanned or dressed with the hair or wool on.
2. This Chapter does not cover:
   1. birdskins or parts of birdskins, with their feathers or down (heading 0505 or 6701);
   2. raw hides or skins, with the hair or wool on, of Chapter 41 [See Note 1(c) to that Chapter];
   3. gloves, mittens and mitts, consisting of leather and furskin or of leather and artificial fur (heading 4203);
   4. articles of Chapter 64;
   5. headgear or parts thereof of Chapter 65; or
   6. articles of Chapter 95 (for example, toys, games, sports requisites).
3. Heading 4303 includes furskins and parts thereof, assembled with the addition of other materials, and furskins and parts thereof, sewn together in the form of garments or parts or accessories of garments or in the form of other articles.
4. Articles of apparel and clothing accessories (except those excluded by Note 2) lined with furskin or artificial fur or to which furskin or artificial fur is attached on the outside except as mere trimming are to be classified in heading 4303 or 4304, as the case may be.
5. Throughout this Schedule, the expression "artificial fur" means any imitation of furskin consisting of wool, hair or other fibres gummed or sewn on to leather, woven fabric or other materials, but does not include imitation furskins obtained by weaving or knitting (generally, heading 5801 or 6001).

1. This Chapter does not cover:
   1. wood, in chips, in shavings, crushed, ground or powdered, of a kind used primarily in perfumery, in pharmacy,or for insecticidal, fungicidal or similar purposes (heading 1211);
   2. bamboos or other materials of a woody nature of a kind used primarily for plaiting, in the rough, whether or not split, sawn lengthwise or cut to length (heading 1401);
   3. wood, in chips, in shavings, ground or powdered, of a kind used primarily in dyeing or in tanning (heading 1404);
   4. activated charcoal (heading 3802);
   5. articles of heading 4202;
   6. goods of Chapter 46;
   7. footwear or parts thereof Chapter 64;
   8. goods of Chapter 66 (for example, umbrellas and walking-sticks and parts thereof);
   9. goods of heading 6808;
   10. imitation jewellery of heading 7117;
   11. goods of Section XVI or Section XVII (for example, machine parts, cases, covers, cabinets for machines and apparatus and wheel wrights' wares);
   12. goods of Section XVII (for example, clock cases and musical instruments and parts thereof);
   13. parts of firearms (heading 9305);
   14. articles of Chapter 94 (for example, furniture, lamps and lighting fittings, prefabricated buildings);
   15. articles of Chapter 95 (for example, toys, games, sports requisites);
   16. articles of Chapter 96 (for example, smoking pipes and parts thereof, buttons, pencils, and monopods, bipods,tripods and similar articles) excluding bodies and handles, of wood, for articles of heading 9603; or
   17. articles of Chapter 97 (for example, works of art
2. In this Chapter, the expression "densified wood" means wood which has been subjected to chemical or physical treatment (being, in the case of layers bonded together, treatment in excess of that needed to ensure a good bond), and which has thereby acquired increased density or hardness together with improved mechanical strength or resistance to chemical or electrical agencies.
3. Headings 4414 to 4421 apply to articles of the respective descriptions of particle board or similar board,fibreboard, laminated wood or densified wood as they apply to such articles of wood.
4. Products of heading 4410, 4411 or 44 12 may be worked to form the shapes provided for in respect of the goods of heading 4409, curved, corrugated, perforated, cut or formed to shapes other than square or rectangular or submitted to any other operation provided it does not give them the character of articles of other headings.
5. Heading 4417 does not apply to tools in which the blade, working edge, working surface or other working part is formed by any of the materials specified in Note l to Chapter 82.
6. Subject to Note 1 above and except where the context otherwise requires, any reference to "wood" in a heading of this Chapter applies also to bamboos and other materials of a woody nature.

This Chapter does not cover:

• (a) footwear or parts of footwear of Chapter 64;
• (b) headgear or parts of headgear of Chapter 65; or
• (c) articles of Chapter 95 (for example, toys, games, sports requisites).

1. In this Chapter, the expression "plaiting materials" means materials in a state or form suitable for plaiting interlacing or similar processes; it includes straw, osier or willow, bamboos, rattan, rushes, reeds, strips of wood, strip's. of other vegetable material (for example, strips of bark, narrow leaves and raffia or other strips obtained from broad leaves), unspun natural textile fibres, monofilament and strip and the like of plastics and strips of paper, but not strips of leather or composition leather or of felt or non-wovens, human hair, horsehair, textile rovings or yarns, or monofilament and strip and the like of Chapter 54.

2. This Chapter does not cover:

• (a) wall coverings of heading 4814;.
• (b) twine, cordage, ropes or cables, plaited or not (heading 5607);
• (c) footwear or headgear or parts thereof of Chapter 64 or 65;
• (d) vehicles or bodies for vehicles of basketware (Chapter 87); or
• (e) articles of Chapter 94 (for example, furniture, lamps and lighting fittings).

3. For the purposes of heading 4601, the expression "plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands" means plaiting materials, plaits and similar products of plaiting materials, placed side by side and bound together, in the form of sheets. whether or not the binding materials are of spun textile materials.

For the purposes of heading 4702, the expression "chemical wood pulp, dissolving grades" means chemical wood pulp having by weight an insoluble fraction of 92% or more for soda or sulphate wood pulp or of 88% or more for sulphite wood pulp after one hour in a caustic soda solution containing 18% sodium hydroxide (NaOH) at 20°C, and for sulphite wood pulp an ash content that does not exceed 0.15% by weight.

1. For the purposes of this Chapter, except where the context otherwiserequires, a reference to "paper" includes references to paperboard (irrespective of thickness or weight per m2).
2. This Chapter does not cover:
   1. articles of Chapter 30;
   2. stamping foils of heading 3212;
   3. perfumedpapers or papers impregnated or coated with cosmetics (Chapter 33);
   4. paper or cellulose wadding impregnated, coated or covered with soap or detergent (heading 3401), or with polishes, creams or similar preparations (heading 3405);
   5. sensitised paper or paperboard of headings 3701 to 3704;
   6. paper impregnated with diagnostic or laboratory reagents (heading 3822);
   7. paper-reinforced stratified sheeting of plastics, or one layer of paper or paperboard coated or covered with a layer of plastics, the latter constituting more than half the total thickness, or articles of such materials, other than wall coverings of heading 4814 (Chapter 39);
   8. articles of heading 4202 (for example, travel goods);
   9. articles of Chapter 46 (manufactures of plaiting material);
   10. paper yarn or textile articles of paper yarn (Section XI);
   11. articles of Chapter 64 or Chapter 65;
   12. abrasive paper or paperboard (heading 6805) or paper or paperboard-backed mica (heading 6814) (paper and paperboard coated with mica powder are, however, to be classified in this Chapter);
   13. metal foil backed with paper or paperboard (generally XIV or Section XV);
   14. articles of heading 9209;
   15. articles of Chapter 95 (for example, toys, games, sports requisites); or
   16. articles of Chapter 96 [for example, buttons, sanitary towels (pads) and tampons, napkins (diapers) and napkin liners for babies].
3. Subject to the provisions of Note 7, headings 4801 to 4805 include paper and paperboard which have been subjected to calendering, super-calendering, glazing or similar finishing, false watermarking or surface sizing, and also paper. paperboard, cellulose wadding and webs of cellulose fibres, coloured or marbled throughout the mass by any method. Except where heading 4803 otherwise requires, these headings do not apply to paper, paperboard, cellulose wadding or webs of cellulose fibres which have been otherwise processed.
4. In this Chapter the expression "newsprint" means uncoated paper of a kind used for the printing of newspapers, of Which not less than 50% by weight of the total fibre content consists of wood fibres obtained by a mechanical or chemi- mechanical process, unsized or vey lightly sized, having a surface roughness Parker Print Surf (1 Mpa) on each side exceeding 2.5 micrometres (microns), weighing not less than 40 g/m2 and not more than 65 g/m2 and apply only to Paper:
   1. in strips or rolls of a width exceeding 28 cm; or
   2. in rectangular (including square) sheets with one side exceeding 28 cm and the other side exceeding 15 cm in the unfolded state
5. For the purposes of heading 4802, the expressions "paper and paperboard, of a kind used for writing, printing or Other graphic purposes" and "non-perforated punch-cards and punch tape paper" mean paper and paperboard nude mainly from bleached pulp or from pulp obtained by a mechanical or chemi-mechanical process and satisfying any of the following criteria:
   For paper or paperboard weighing not more than 150 g/m2:
   1. containing 10% or more of fibres obtained by a mechanical or chemi-mechanical process, and
      1. weighing not more than 80 g/m2; or
      2. coloured throughout the mass; or
   2. containing more than 8% ash, and
      1. weighing not more than 80 g/m2; or
      2. coloured throughout the mass; or
   3. containing more than 3% ash and having a brightness of 60% or more;or
   4. containing more than 3% but not more than 8% ash, having a brightness less than 60%, and a burst index equal to or less than 2.5kPa. m2/g; or
   5. containing 3% ash or less, having a brightness of 60% or more and a burst index equal to or less than 2.5 kPa.m2/g.
   For paper or paperboard weighing more than 150 g/m2:
   1. coloured throughout the mass; or
   2. having a brightness of 60% or more, and
      1. a caliper of 225 micrometres (microns) or less, or
      2. a caliper of more than 225 micrometres (microns) but not more than 508 micrometres (microns) and an ash content more than 3%; or
   3. having a brightness of less than 60%, a caliper of 254 micrometres (microns) or less and an ash content more than 8%.
   
   
   Heading 4802 does not, however, cover filter paper or paperboard (including tea-bag paper) or felt paper of paperboard.
6. In this Chapter "kraft paper and paperboard" means paper and paperboard of which not less than 80% by weight of the total fibre content consists of fibres obtained by the chemical sulphate or soda processes.
7. Except where the terms of the headings otherwise require, paper, paperboard, cellulose wadding and webs of cellulose fibres answering to a description in two or more of the headings 4801 to 4811 are to be classified under that one of such headings which occurs last in numerical order in this Schedule.
8. Headings 4803 to 4809, apply only to paper, paperboard, cellulose wadding and webs of cellulose fibres:
   1. in strips or rolls of a width exceeding 36 cm; or
   2. in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state.
9. For the purposes of heading 4814, the expression "wall paper and similar wall coverings" applies only to:
   1. paper in rolls, of a width of not less than 45 cm and not more than 160 cm suitable for wall or ceiling decoration:
      1. grained, embossed, surface-coloured, design-printed or otherwise surface-decorated (for example, with textile flock), whether or not coated or covered with transparent protective plastics;
      2. with an uneven surface resulting from the incorporation of particles of wood, straw, etc.;
      3. coated or covered on the face side with plastics, the layer of plastics being grained, embossed, coloured, design-printed or otherwise decorated; or
      4. covered on the face side with plaiting material, whether or not bound together in parallel strands or wove.:
   2. borders and friezes, of paper, treated as above whether or not in rolls, suitable for wall or ceiling decoration;
   3. wall coverings of paper made up of several panels, in rolls or sheets, printed so as to make up a scene, design or motif when applied to a wall.
   Products on a base of paper or paperboard, suitable for use both as floor coverings and as wall coverings, are to be classified in heading 4823.
10. Heading 4820 does not cover loose sheets or cards, cut to size, whether or not printed, embossed or perforated.
11. Heading 4823 applies, inter alia, to perforated paper or paperboard cards for Jacquard or similar machines and paper lace.
12. Except for the goods of heading 4814 or 4821, paper, paperboard, cellulose wadding and articles thereof, printed with motifs, characters or pictorial representations, which are not merely incidental to the primary use of the goods, fall in Chapter 49.

1. This Chapter does not cover:

• (a) photographic negatives or positives on transparent bases (Chapter 37);
• (b) maps, plans or globes, in relief, whether or not printed (heading 9023);
• (c) playing cards or other goods of Chapter 95; or
• (d) original engravings, prints or lithographs (heading 9702), postage or revenue stamps, stamp post marks, first-day covers, postal stationery or the like of heading 9704, antiques of an age exceeding one hundred years or other articles of Chapter 97.

2. For the purposes of Chapter 49, the term "printed" also means reproduced by means of a duplicating machine, produced under the control of an automatic data processing machine, embossed, photographed, photocopied, thermocopied or typewritten.

3. Newspapers, journals and periodicals which are bound otherwise than in paper, and sets of newspapers, journals or periodicals comprising more than one number under a single cover are to be classified in heading 4901, whether or not containing advertising material.

4. Heading 4901 also covers:

• (a) a collection of printed reproductions of, for example, works of art or drawings, with a relative text, put up with numbered pages in a form suitable for binding into one or more volumes;
• (b) a pictorial supplement accompanying, and subsidiary to, a bound volume; and
• (c) printed parts of books or booklets, in the form of assembled or separate sheets or signatures, constituting the whole or a part of a complete work and designed for binding. However, printed pictures or illustrations not bearing a text, whether in the form of signatures or separate sheets, fall in heading 4911.

5. Subject to Note 3 to this Chapter, heading 4901 does not cover publications which are essentially devoted to advertising (for example, brochures, pamphlets, leaflets, trade catalogues, year books published by trade associations, tourist propaganda). Such publications are to be classified in heading 4911.

6. For the purposes of heading 4903, the expression "children's picture books" means books for children in which the pictures form the principal interest and the text is subsidiary.

1. This Section does not cover:
• animal brush making bristles or hair (heading 0502); horsehair or horsehair waste (heading 0511);
• human hair or articles of human hair (heading 0501, 6703 or 6704), except straining cloth of a kind commonly used in oil presses or the like (heading 5911);
• cotton linters or other vegetable materials of Chapter 14;
• asbestos of heading 2524 or articles of asbestos or other products of heading 6812 or 6813;
• articles of heading 3005 or 3006; yarn used to clean between the teeth (dental floss), in individual retail packages, of heading 3306;
• sensitised textiles of headings 3701 to 3704;
• monofilament of which any cross-sectional dimension exceeds 1 mm or strip or the like (for example, artificial straw) of an apparent width exceeding 5 mm, of plastics (Chapter 39), or plaits or fabrics or other basketware or wickerwork of such monofilament or strip (Chapter 46);
• woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with plastics, or articles thereof, of Chapter 39;
• woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with rubber, or articles thereof, of Chapter 40;
• hides or skins with their hair or wool on (Chapter 41 or 43) or articles of furskin, artificial fur or articles thereof, of heading 4303 or 4304;
• articles of textile materials of heading 4201 or 4202;
• products or articles of Chapter 48 (for example, cellulose wadding);
• footwear or parts of footwear, gaiters or leggings or similar articles of Chapter 64;
• hair-nets or other headgear or parts thereof of Chapter 65;
• goods of Chapter 67;
• abrasive-coated textile material (heading 6805) and also carbon fibres or articles of carbon fibres of heading 6815;
• glass fibres or articles of glass fibres, other than embroidery with glass thread on a visible ground of fabric (Chapter 70);
• articles of Chapter 94 (for example, furniture, bedding, lamps and lighting fittings);
• articles of Chapter 95 (for example, toys, games, sports requisites and nets);
• Articles of Chapter 96 (for example, brushes, travel sets for sewing, slide fasteners, typewriter ribbons, sanitary towels (pads) and tampons, napkins (diapers) and napkin liners for babies]; or
• articles of Chapter 97.

2. (A) Goods classifiable in Chapters 50 to 55 or in heading 5809 or 5902 and of a mixture of two or more textile materials are to be classified as if consisting wholly of that one textile material which predominates by weight over any other single textile materials. When no one textile material predominates by weight, the goods are to be classified as if consisting wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration.

   (B) For the purposes of the above rule:

   • gimped horsehair yarn (heading 5110) and metallised yarn (heading 5605) are to be treated as a single textile material the weight of which is to be taken as the aggregate of the weights of its components; for the classification of woven fabrics, metal thread is to be regarded as a textile material;
   • the choice of appropriate heading shall be effected by determining first the Chapter and then the applicable heading within that Chapter, disregarding any materials not classified in that Chapter:
   • when both Chapters 54 and 55 are involved with any other Chapter, Chapters 54 and 55 are to be treated as a single Chapter;
   • where a Chapter or a heading refers to goods of different textile materials, such materials are to be treated as a single textile material.

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

3. (A) For the purposes of this Section, and subject to the exceptions in paragraph (B) below, yarns [single, multiple (folded) or cabled] of the following descriptions are to be treated as "twine, cordage, ropes and cables" :

   • of silk or waste silk, measuring more than 20,000 decitex;
   • of man-made fibres (including yarn of two or more monofilaments of Chapter 54), measuring more than 10,000 decitex;
   • of true hemp or flax:
   • polished or glazed, measuring 1,429 decitex or more; or
   • not polished or glazed, measuring more than 20,000 decitex;
   • of coir, consisting of three or more plies;
   • of other vegetable fibres, measuring more than 20,000 decitex; or
   • reinforced with metal thread.

   (B) Exceptions:

   • yarn of wool or other animal hair and paper yarn, other than yarn reinforced with metal thread;
   • man-made filament tow of Chapter 55 and multifilament yarn without twist or with a twist of less than 5 turns per metre of Chapter 54;
   • silk worm gut of heading 5006, and monofilaments of Chapter 54;
   • metallised yarn of heading 5605; yarn reinforced with metal thread is subject to paragraph (A)(f) above; and
   • chenille yarn, gimped yarn and loop wale-yarn of heading 5606.
4. (A) For the purposes of Chapters 50, 51, 52, 54 and 55, the expression "put up for retail sale" in relation to yarn means, subject to the exceptions in paragraph (B) below, yarn [single, multiple (folded) or cabled] put up:
• on cards, reels, tubes or similar supports, of a weight (including support) not exceeding:
• 85g in the case of silk, waste silk or man-made filament yarn; or
• 125g in other cases;
• in balls, hanks or skeins of a weight not exceeding:
• 85g in the case of man-made filament yarn of less than 3,000 decitex, silk or silk waste;
• 125g in the case of all other yarns of less than 2,000 decitex; or
• 500g in other cases;
• in hanks or skeins comprising several smaller hanks or skeins separated by dividing threads which render them independent one of the other, each of uniform weight not exceeding:
• 85g in the case of silk, waste silk or man-made filament yarn; or
• 125g in other cases;

(B) Exceptions:

• (a) single yarn of any textile material, except:
• (i) single yarn of wool or fine animal hair, unbleached; and
• single yarn of wool or fine animal hair, bleached, dyed or printed, measuring more than 5,000 decitex;
• (b) multiple (folded) or cabled yarn, unbleached:
• (i) of silk or waste silk, however put up; or
• of other textile material except wool or fine animal hair, in hanks or skeins;
• (c) multiple (folded) or cabled yarn of silk or waste silk, bleached, dyed or printed, measuring 133 decitex or less; and
• single, multiple (folded) or cabled yarn of any textile material:
• (i) in cross-reeled hanks or skeins; or
• (ii) put up on supports or in some other manner indicating its use in the textile industry (for example, on cops, twisting mill tubes, pirns, conical bobbins or spindles, or reeled in the form of cocoons for embroidery looms).
5. For the purposes of headings 5204, 5401 and 5508, the expression "sewing thread" means multiple (folded) or cabled yarn:
• put up on supports (for example, reels, tubes) of a weight (including support) not exceeding 1,0008;
• dressed for use as sewing thread., and
• with a final "Z" twist.
6. For the purposes of this Section, the expression "high tenacity yarn" means yarn having a tenacity, expressed io cN/tex (centinewtons per tex), greater than the following:
   single yarn of nylon or other polyamides, or of polyesters 60 cN/tex
   multiple (folded) or cabled yarn of nylon or other polyamides,
   or of polyesters ------- 53 cN/tex
   single, multiple (folded) or cabled yarn of viscose rayon - 27 cN/tex
7. For the purposes of this Section, the expression "made up" means:
• cut otherwise than into squares or rectangles;
• produced in the finished state, ready for use (or merely needing separation by cutting dividing threads) without sewing or other working (for example, certain dusters, towels, table cloths, scarf squares; blankets);
• Cut to size and with at least one heat-sealed edge with a visibly tapered or compressed border and the other edges treated as described in any other sub-clause of this Note, but excluding fabrics the cut edges of which have been prevented from unravelling by hot cutting or by other simple means;
• hemmed or with rolled edges, or with a knotted fringe at any of the edges, but excluding fabrics the cut edges of which have been prevented from unravelling by whipping or by other simple means;
• cut to size and having undergone a process of drawn thread work;
• assembled by sewing, gumming or otherwise (other than piece goods consisting of two or more lengths of identical material joined end to end and piece goods composed of two or more textiles assembled in layers, whether or not padded);
• knitted or crocheted to shape, whether presented as separate items or in the form of a number of items in the length.
8. For the purposes of Chapters 50 to 60:
• Chapters 50 to 55 and 6() and, except where the context otherwise requires, Chapters 56 to 59 do not apply to goods made up within the meaning of Note 7 above; and
• Chapters 50 to 55 and 60 do not apply to goods of Chapters 56 to 59.
9. The woven fabrics of Chapters 50 to 55 include fabrics consisting of layers of parallel textile yarns superimposed on each other at acute or right angles. These layers are bonded at the intersections of the yarns by an adhesive or by thermal bonding.
10. Elastic products consisting of textile materials combined with rubber threads are classified in this Section.
11. For the purposes of this Section, the expression "impregnated" includes "dipped".
12. For the purposes of this Section, the expression "polyamides" includes "aramids".
13. For the purposes of this Section and, where applicable, throughout this schedule, the expression "elastomeric yarn" means filament yarn, including monofilament, of synthetic textile material, other than textured yarn, which does not break on being extended to three times its original length and which returns, after being extended to twice its original length, within a period of five minutes, to a length not greater than one and a half times its original length.
14. Unless the context otherwise requires, textile garments of different headings are to be classified in their own headings even if put up in sets for retail sale. For the purposes of this Note, the expression "textile garments" means garments of headings 6101 to 6114 and headings 6201 to 6211.

Throughout this Schedule:

• (a) "wool" means the natural fibre grown by sheep or lambs;
• (b) "fine animal hair" means the hair of alpaca, ilama, vicuna, (including camel dromedary), yak, Angora, Tibetan, Kashmir or similar goats (hut not common goats), rabbit (including Angora rabbit), hare, beaver, nutria or musk-rat:
• (c) "coarse animal hair" means the hair of animals not mentioned above, excluding brush-making hair and bristles (heading 0502) and horsehair (heading 0511).

1. Throughout this Schedule, the term 'man made fibres' means staple fibres and filaments of organic polymers produced by manufacturing processes either:
   1. by polymerisation of organic monomers to produce polymers such as polyamides, polyesters, polyolefins or polyurethanes, or by chemical modification of polymers produced by this process (for example, poly(vinylalcohol)prepared by the hydrolysis of poly (vinyl acetate)); or
   2. by dissolution or chemical treatment of natural organic polymers (for example, cellulose) to produce polymers such as cuprammonium rayon (cupro) or viscose rayon, or by chemical modification of natural organic polymers (for example, cellulose, casein and other proteins, or alginic acid), to produce polymers such as cellulose acetate or alginates.
   The terms "synthetic" and "artificial", used in relation to fibres, mean: synthetic: fibres as defined at (a); artificial: fibres as defined at (b). Strip and the like of heading 5404 or 5405 are not considered to be man-made fibres. The terms "man-made", "synthetic" and "artificial" shall have the same meaning when used in relation to "textile materials".";
2. 2. Headings 5402 and 5403 do not apply to synthetic or artificial filament tow of Chapter 55.

• length of tow exceeding 2 m;
• twist less than 5 turns per metre;
• measuring per filament less than 67 decitex;
• synthetic filament tow only: the tow must be drawn, that is to say, be incapable of being stretched by more than 100% of its length;
• total measurement of tow more than 20,000 decitex.
  Tow of a length not exceeding 2 m is to be classified in heading 5503 or 5504.

1. This Chapter does not cover:

• (a) wadding, felt or nonwovens, impregnated, coated or covered with substances or preparations (e.g., perfumes or cosmetics of Chapter 33, soaps or detergents of heading 3401, polishes, creams or similar preparations of heading 3405, fabric softeners of heading 3809) where the textile material is present merely as a carrying medium;
• (b) textile products of heading 5811;
• (c) natural or artificial abrasive powder or grain, on a backing of felt or nonwovens (heading 6805);
• (d) agglomerated or reconstituted mica, on a backing of felt or nonwovens (heading 6814);
• (e) metal foil on a backing of felt or nonwovens (generally Section XIV or XV);
• (f) Sanitary towels (pads) and tampons, napkins and napkin liners for babies and similar articles of heading 9619.

2. The term "felt" includes needleloom felt and fabrics consisting of a web of textile fibres the cohesion of which has been enhanced by a stitch-bonding process using fibres from the web itself.

3. Headings 5602 and 5603 cover respectively felt and nonwovens, impregnated, coated, covered or laminated with plastics or rubber whatever the nature of these materials (compact or cellular). Heading 5603 also includes nonwovens in which plastics or rubber forms the bonding substance. Headings 5602 and 5603 do not, however, cover:

• (a) felt impregnated, coated, covered or laminated with plastics or rubber, containing 50 per cent. or less by weight of textile material or felt completely embedded in plastics or rubber (Chapter 39 or 40);
• (b) nonwovens, either completely embedded in plastics or rubber, or entirely coated or covered on both sides with such materials, provided that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of colour (Chapter 39 or 40); or
• (c) plates, sheets or strip of cellular plastics or cellular rubber combined with felt or nonwovens, where the textile material is present merely for reinforcing purposes (Chapter 39 or 40).

4. Heading 5604 does not cover textile yarn, or strip or the like of heading 5404 or 5405, in which the impregnation, coating or covering cannot be seen with the naked eye (usually Chapters 50 to 55); for the purpose of this provision, no account should be taken of any resulting change of colour.

1. For the purpose of this Chapter,the term "carpets and other textile floor coverings" means floor coverings in which textile materials serve as the exposed surface of the article when in use and include articles having the characterristics of textile floor coverings but intended for use for other purpose.
2. This Chapter does not cover floor covering underlays

1. This Chapter does not apply to textile fabrics referred to in Note 1 to Chapter 59, impregnated, coated, covered or laminated, or to other goods of Chapter 59.
2. Heading 5801 also includes woven weft pile fabrics which have not yet had the floats cut, at which stage they have no pile standing up.
3. For the purposes of heading 5803, "gauze" means a fabric with a warp composed wholly or in part of standing ur ground threads and crossing or doup threads which cross the standing or ground threads making a half turn, a complete turn or more to form loops through which weft threads pass.
4. Heading 5804 does not apply to knotted net fabrics of twine, cordage or rope, of heading 5608.
5. For the purposes of heading 5806, the expression "narrow woven fabrics" means:
   1. woven fabrics of a width not exceeding 30 cm, whether woven as such or cut from wider pieces, provided with selvedges (woven, gummed or otherwise made) on both edges;
   2. tubular woven fabrics of a flattened width not exceeding 30 cm; and
   3. bias binding with folded edges, of a width when unfolded not exceeding 30 cm. Narrow woven fabrics with woven fringes are to be classified in heading 5808.
6. In heading 5810, the expression "embroidery" means, inter alia, embroidery with metal or glass thread on a visible ground of textile fabric, and sewn appliqué work of sequins, beads or ornamental motifs of textile or other materials. The heading does not apply to needlework tapestry (heading 5805).
7. In addition to the products of heading 5809, this Chapter also includes articles made of metal thread and of a kind used in apparel, as furnishing fabrics or for similar purposes.

1. Except where the context otherwise requires, for the purposes of this Chapter, the expression "textile fabrics" applies only to the woven fabrics of Chapters 50 to 55 and headings 5803 and 5806, the braids and ornamental trimmings in the piece of heading 5808 and the knitted or crocheted fabrics of headings 6002 to 6006.
2. Heading 5903 applies to:
• textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square metre and whatever the nature of the plastic material (compact or cellular), other than:
• fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually Chapters 50 to 55, 58 or 60): for the purpose of this provision, no account should be taken of any resulting change of colour;
• products which cannot, without fracturing, be bent manually around a cylinder of a diameter of 7 mm, at a temperature between 15°C and 30°C (usually Chapter 39);
• products in which the textile fabric is either completely embedded in plastics or entirely coated or covered on both sides with such material, provided that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of colour (Chapter 39);
• fabrics partially coated or partially covered with plastics and bearing designs resulting from these treatments (usually Chapters 50 to 55, 58 or 60);
• plates, sheets or strip of cellular plastics, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (Chapter 39); or
• textile products of heading 5811;
• fabrics made from yarn, strip or the like, impregnated, coated, covered or sheathed with plastics, of heading 5604.
3. For the purposes of heading 5905, the expression "textile wall coverings" applies to products in rolls, of a width of not less than 45 cm, suitable for wall or ceiling decoration, consisting of a textile surface which has been fixed on a backing or has been treated on the back (impregnated or coated to permit pasting).
   
   This heading does not, however, apply to wall coverings consisting of textile flock or dust fixed directly on a backing of paper (heading 4814) or on a textile backing (generally heading 5907).
4. For the purposes of heading 5906, the expression "rubberised textile fabrics" means:
• textile fabrics impregnated, coated, covered or laminated with rubber:
• weighing not more than 1,500 g/m2; or
• weighing more than 1,500 g/m2 and containing more than 50% by weight of textile material;
• fabrics made from yam, strip or the like, impregnated, coated, covered or sheathed with rubber, of heading 5604; and
• fabrics composed of parallel textile yarns agglomerated with rubber, irrespective of their weight per square metre.
  This heading does not, however, apply to plates, sheets or strip of cellular rubber combined with textile fabric. where the textile fabric is present merely for reinforcing purposes (Chapter 40), or textile products of heading 5811.
5. Heading 5907 does not apply to:
• fabrics in which impregnation, coating or covering cannot be seen with the naked eye (usually Chapters 50 to 55, 58 or 60); for the purpose of this provision, no account should be taken of any resulting change of colour:
• fabrics painted with designs (other than painted canvas being theatrical scenery, studio backcloths or the like):
• fabrics partially covered with flock, dust, powdered cork or the like and bearing designs resulting from these treatments: however, imitation pile fabrics remain classified in this heading;
• fabrics finished with normal dressings having a basis of amylaceous or similar substances;
• wood veneered on a backing of textile fabrics (heading 4408);
• natural or artificial abrasive powder or grain, on a backing of textile fabrics (heading 6805);
• agglomerated or reconstituted mica, on a backing of textile fabrics (heading 6814); or
• metal foil on a backing of textile fabrics (generally Section XIV or XV).
6. Heading 5910 does not apply to:
• transmission or conveyor belting, of textile material, of a thickness of less than 3 mm; or
• transmission or conveyor belts or belting of textile fabric impregnated, coated, covered or laminated with rubber or made from textile yarn or cord impregnated, coated, covered or sheathed with rubber (heading 4010).
7. Heading 5911 applies to the following goods, which do not fall in any other heading of Section XI:
• textile products in the piece, cut to length or simply cut to rectangular (including square) shape (other than those having the character of the products of headings 5908 to 5910), the following only:
• textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber, leather or other material, of a kind used for card clothing, and similar fabrics of a kind used for other technical purposes, including narrow fabrics made of velvet impregnated with rubber. for covering weaving spindles (weaving beams);
• bolting cloth;
• straining cloth of a kind used in oil presses or the like, of textile material or of human hair;
• flat woven textile fabrics with multiple warp or weft, whether or not felted, impregnated or coated, of a kind used in machinery or for other technical purposes;
• textile fabrics reinforced with metal, of a kind used for technical purposes;
• cords, braids and the like, whether or not coated, impregnated or reinforced with metal, of a kind used in industry as packing or lubricating materials:
• textile articles (other than those of headings 5908 to 5910) of a kind used for technical purposes [for example, textile fabrics and felts, endless or fitted with linking devices, of a kind used in paper making or similar machines (for example, for pulp or asbestos-cement), gaskets, washers, polishing discs and other machinery parts].

1. This Chapter does not cover:

• (a) crochet lace of heading 5804:
• (b) labels, badges or similar articles, knitted or crocheted, of heading 5807: or
• (c) knitted or crocheted fabrics, impregnated, coated, covered or laminated, of Chapter 59. However, knitted or crocheted pile fabrics, impregnated, coated, covered or laminated, remain classified in heading 6001.

2. This Chapter also includes fabrics made of metal thread and of a kind used in apparel, as furnishing fabrics or for similar purposes.

3. Throughout this Schedule, any reference to "knitted" goods includes a reference to stitch-bonded goods in which the chain stitches are formed of textile yarn.

1. This Chapter applies only to made up knitted or crocheted articles.

2. This Chapter does not cover:

• (a) goods of heading 6212;
• (b) worn clothing or other worn articles of heading 6309; or
• (c) orthopaedic appliances, surgical belts, trusses or the like (heading 9021).

3. For the purposes of headings 6103 and 6104:

• (a) the term "suit" means a net of garments composed of two or three pieces made up, in respect of their outer surface, in identical fabric and comprising:
• (i) one suit coat or jacket the outer shell of which, exclusive of sleeves, consists of four or more panels, designed to cover the upper part of the body, possibly with a tailored waistcoat in addition whose front is made from the same fabric as the outer surface of the other components of the set and whose back is made from the same fabric as the lining of the suit coat or jacket; and
• (ii) one garment designed to cover the lower part of the body and consisting of trousers, breeches or shorts (other than swimwear), a skirt or a divided skirt, having neither braces or bibs.
  All of the components of a "suit" must be of the same fabric construction, colour and composition; they must also be of the same style and of corresponding or compatible size. However, these components may have piping (a strip of fabric sewn into the seam) in a different fabric.
  If several separate components to cover the lower part of the body are presented together (for example. two pairs of trousers or trousers and shorts, or a skirt or divided skirt and trousers), the constituent lower part shall be one pair of trousers or, in the case of women's or girls' suits, the skirt or divided skirt, the other garments being considered separately.
  The term "suit" includes the following sets of garments, whether or not they fulfil all the above conditions:
• (A) morning dress, comprising a plain jacket (cutaway) with rounded tailshangingwell down at the back and striped trousers;
• (B) evening dress (tailcoat), generally made of black fabric, the jacket of which is relatively short at the front. does not close and has narrow skirts cut in at the hips and hanging down behind;
• (C) dinner jacket suits, in which the jacket is similar in style to an ordinary jacket (though perhaps revealing more of the shirt front), but has shiny silk or imitation silk lapels.
• (b) the term "ensemble" means a set of garments (other than suits and articles of heading 6107, 6108 or 6109), composed of several pieces made up in identical fabric, put up for retails sale, and comprising:
• (i) one garment designed to cover the upper part of the body, with the exception of pullovers which may form a second upper garment in the sole context of twin sets, and of waistcoats which may also form a second upper garment, and
• (ii) one or two different garments, designed to cover the lower part of the body and consisting of trousers bib and brace overalls, breeches, shorts (other than swimwear), a skirt or a dividedskirt. All of the components of an ensemble must be of the same fabric construction, style, colour and compositioni, oi :die.,. also must be of corresponding or compatible size. The term "ensemble" does not apply to tract suits or ski su5 heading 6112.

4. Headings 6105 and 6106 do not cover garments with pockets below the waist, with a ribbed waistband or do means of tightening at the bottom of the garment, or garments :nom, average of less than 10 stitches per linear centimetre in each direction counted on an area measuring at least 1 Lm x 10 cm. Heading 6105 does not cover

5. Heading 6109 does not cover garments with a drawstring, ribbed waistband or other means of tightening at the sleeveless garments. bottom of the garment.

6. For the purpose of heading 6111:

• (a) the expression "babies' garments and clothing accessories" means articles for young children of a body height not exceeding 86 cm;
• (b) articles which are, prima facie, classifiable both in heading 611 I and in the headings of this Chapter are to be classified in heading 6111.

7. For the purposes of heading 6112 "ski suits" means garments or sets of garments which, by their general appearance and texture, are identifiable as intended to be worn prinicipally for skiing (cross-country or alpine). They consist either of:

• (a) a "ski overall", that is, a one-piece garment designed to cover the upper and the lower parts of the body; in addition to sleeves and a collar, the ski overall may have pockets or footstraps; or
• (b) a "ski ensemble", that is, a set of garments composed of two or three pieces. put up for retail sale and comprising:
• (i) one garment such as an anorak, wind-cheater. wind-jacket or similar article, closed by a slide fastener (zipper), possibly with a waistcoat in addition, and
• (ii) one pair of trousers whether or not extending above waist level, one pair of breeches or one bib and brace overall.
  The "ski ensemble" may also consist of an overall similar to the one mentioned in paragraph (a) above and a type of padded, sleeveless jacket worn over the overall. All the components of a "ski ensemble" must be made up in a fabric of the same texture, style and composition whether or not of the same colour; they also must be of corresponding or compatible size.

8. Garments which are, prima facie, classifiable both in heading 6113 and in other headings of this Chapter, excluding heading 6111, are to be classified in heading 6113.

9. Garments of this Chapter designed for left over right closure at the front shall be regarded as men's or boys' garments, and those designed for right over left closure at the front as women's or girls' garments. These provisions do not apply where the cut of the garment clearly indicates that it is designed for one or other of the sexes.
Garments which cannot be identified as either men's or boys' garments or as women's or girls' garments are to be classified in the headings covering women's or girls' garments.

10. Articles of this Chapter may be made of metal thread.

1. This Chapter applies only to made up articles of any textile fabric other than wadding. excluding knitted or crocheted (other than those of heading 6212).
2. This Chapter does not cover:
• worn clothing or other worn articles of heading 6309; or
• orthopaedic appliances, surgical belts, trusses or the like (heading 9021).
3. For the purposes of headings 6203 and 6204:
• the term "suit" means a set of garments composed of two or three pieces made up, in respect of their outer surface. in identical fabric and comprising:
  — one suit coat or jacket the outer shell of which, exclusive of sleeves, consists of four or more panel, designed to cover the upper part of the body, possibly with a tailored waistcoat in addition whose front is made from the same fabric as the outer surface of the other components of the set and whose back is made from the same fabric as the lining of the suit coat or jacket; and
  — one garment designed to cover the lower part of the body and consisting of trousers, breaches or shorts (other than swimwear), a skirt or a divided skirt, having neither braces nor bibs.
  All of the components of a "suit" must be of the same fabric construction, colour and composition; they must also be of the same style and of corresponding or compatible size. However, these components may have piping (a strip of fabric sewn into the seam) in a different fabric.
  If several separate components to cover the lower part of the body are presented together (for example, two pairs of trousers or trousers and shorts, or a skirt or divided skirt and trousers), the constituent lower part shall be one pair of trousers or, in the case of women's or girls' suits, the skirt or divided skirt, the other garments being considered separately.
  The term "suit" includes the following set of garments, whether or not they fulfil all the above conditions:
• morning dress, comprising a plain jacket (cutaway) with rounded tails hanging well down at the back and striped trousers;
• evening dress (tailcoat), generally made of black fabric, the jacket of which is relatively short at the front, does not close and has narrow skirts cut in at the hips and hanging down behind;
• dinner jacket suits, in which the jacket is similar in style to an ordinary jacket (though perhaps revealing more of the shirt front), but has shiny silk or imitation silk lapels;
• the term "ensemble" means a set of garments (other than suits and articles of heading 6207 or 6208) composed of several pieces made up in identical fabric, put up for retail sale, and comprising:
  — one garment designed to cover the upper part of the body, with the exception of waistcoats which may also form a second upper garment, and
  — one or two different garments, designed to cover the lower part of the body and consisting of trousers, bib and brace overalls, breeches, shorts (other than swimwear), skirt or a divided skirt.
  All of the components of an ensemble must be of the same fabric construction, style, colour and composition; they also must be of corresponding of compatible size. The term "ensemble" does not apply to track suits and ski suits, of heading 6211.
4. For the purposes of heading 6209:
• the expression "babies garments and clothing accessories" means articles for young children of a body height not exceeding 86 cm;
• articles which are, prima facie, classifiable both in heading 6209 and in other headings of this Chapter are to be classified in heading 6209.
5. Garments which are, prima facie, classifiable both in heading 6210 and in other headings of this Chapter, excluding heading 6209, are to be classified in heading 6210.
6. For the purposes of heading 6211, "ski suds" means garments or sets of garments which, by their general consist either of, nearance and texture, are identifiable as intended to be worn principally for skiing (cross-country or alpine).They consist either of:
• a "ski overall", that is, a one piece garment designed to cover the upper and the lower parts of the body; in addition to sleeves and a collar the ski overall may have pockets or footstraps; or
• a "ski ensemble", that is, a set of garments composed of two or three pieces, put up for retail sale and comprising:
  — one garment such as an anorak, wind-cheater, wind-jacket or similar article, closed by a slide fastener (zipper), possibly with a waistcoat in addition, and
  — one pair of trousers whether or not extending above waistlevel, one pair of breeches or one bib and brace overall.
  The "ski ensemble" may also consist of an overall similar to the one mentioned in paragraph (a) above and a type of padded, sleeveless jacket worn over the overall.
  All the components of a "ski ensemble" must be made up in a fabric of the same texture, style and composition whether or not of the same colour; they also must be of corresponding or compatible size.
7. Scarves and articles of the scarf type, square or approximately square, of which no side exceeds 60 cm are to be classified as handkerchiefs (heading 6213). Handkerchiefs of which any side exceeds 60 cm are to be classified in heading 6214.
8. Garments of this Chapter designed for left over right closure at the front shall be regarded as men's or boys' garments, and those designed for right over left closure at the front as women's or girls' garments. These provisions do not apply where the cut of the garment clearly indicates that it is designed for one or other of the sexes. Garments which cannot be identified as either men's or boys' garments or as women's or girls' garments are to be classified in the headings covering women's or girls' garments.
9. Articles of this Chapter may be made of metal thread.

1. Sub-Chapter I applies only to made up articles, of any textile fabric.
2. Sub-Chapter I does not cover:
   1. goods of Chapters 56 to 62; or
   2. worn clothing or other worn articles of heading 6309.
3. Heading 6309 applies only to the following goods:
   1. articles of textile materials:
      1. clothing and clothing accessories, and parts thereof:
      2. blankets and travelling rugs;
      3. bed linen, table linen, toilet linen and kitchen linen;
      4. furnishing articles, other than carpets of headings 5701 to 5705 and tapestries of heading 5805.
   2. footwear and headgear of any material other than asbestos.
      In order to be classified in this heading, the articles mentioned above must comply with both of the following requirements:
      1. they must show signs of appreciable wear, and
      2. they must be presented in bulk or in bales, sacks or similar packings.

1. This Chapter does not cover:
   1. disposable foot or shoe coverings of flimsy material (for example, paper, sheeting of plastics) without applied soles. These products are classified according to their constituent material;
   2. footwear of textile material, without an outer sole glued, sewn or otherwise affixed or applied to the upper(Section XI);
   3. worn footwear of heading 6309;
   4. articles of asbestos (heading 6812);
   5. orthopaedic footwear or other orthopaedic appliances, or parts thereof (heading 9021); or
   6. toy footwear or skating boots with ice or roller skates attached; shin-guards or similar protective sportswear (Chapter 95).
2. For the purposes of heading 6406, the term "parts" does not include pegs, protectors, eyelets, hooks, buckles,ornaments, braid, laces, pompons or other trimmings (which are to be classified in their appropriate headings) or buttons or other goods of heading 9606.
3. For the purposes of this Chapter:
   1. the terms "rubber" and "plastics" include woven fabrics or other textile products with an external layer of rubber or plastics being visible to the naked eye; for the purpose of this provision, no account should be taken of any resulting change of colour; and
   2. the term "leather" refers to the goods of headings 4107 and 4112 to 4114.
4. Subject to Note 3 to this Chapter:
   1. the material of the upper shall be taken to be the constituent material having the greatest external surface area, no account being taken of accessories of reinforcements such as ankle patches, edging, ornamentation, buckles,tabs, eyelet stays or similar attachments;
   2. the constituent material of the outer sole shall be taken to be the material having the greatest surface area in contact with the ground, no account being taken of accessories or reinforcements such as spikes, bars, nails, protectors or similar attachments.

1. This Chapter does not cover:

• (a) worn headgear of heading 6309;
• (b) asbestos headgear (heading 6812); or
• (c) dolls' hats, other toy hats or carnival articles of Chapter 95.

2. Heading 6502 does not cover hat-shapes made by sewing, other than those obtained simply by sewing strips in spirals.

1. This Chapter does not cover:
• measure walking-sticks or the like (heading 9017);
• firearm-sticks, sword-sticks, loaded walking-sticks or the like (Chapter 93); or
• goods of Chapter 95 (for example, toy umbrellas, toy sun umbrellas).
2. Heading 6603 does not cover parts, trimmings or accessories of textile material, or covers, tassels, thongs, umbrella cases or the like, of any material. Such goods presented with, but not fitted to, articles of heading 6601 or 6602 are to be classified separately and are not to be treated as forming part of those articles.

1. This Chapter does not cover:

• (a) straining cloth of human hair (heading 5911);
• (b) floral motifs of lace, of embroidery or other textile fabric (Section XI);
• (c) footwear (Chapter 64);
• (d) headgear or hair-nets (Chapter 65);
• (e) toys, sports requisites or carnival articles (Chapter 95); or
• (f) feather dusters, powder-puffs or hair sieves (Chapter 96).

2. Heading 6701 does not cover:

• (a) articles in which feathers or down constitute only filling or padding (for example, bedding of heading 9404);
• (b) articles of apparel or clothing accessories in which feathers or down constitute no more than mere trimming or padding; or
• (c) artificial flowers or foliage or parts thereof or made up articles of heading 6702.

3. Heading 6702 does not cover:

• (a) articles of glass (Chapter 70);
• (b) artificial flowers, foliage or fruit of pottery, stone, metal, wood or other materials, obtained in one piece by moulding, forging, carving, stamping or other process, or consisting of parts assembled otherwise than by binding, glueing, fitting into one another or similar methods.

1. This Chapter does not cover:
• goods of Chapter 25;
• coated, impregnated or covered paper and paperboard of heading 4810 or 4811 (for example, paper coated with mica powder or graphite, bituminised or asphalted paper and paperboard);
• coated, impregnated or covered textile fabric of Chapter 56 or 59 (for example, fabric coated or covered with mica powder, bituminised or asphalted fabric);
• articles of Chapter 71;
• tools or parts of tools, of Chapter 82;
• lithographic stones of heading 8442;
• electrical insulators (heading 8546) or fittings of insulating material of heading 8547;
• dental burrs (heading 9018);
• articles of Chapter 91 (for example, clocks and clock cases);
• articles of Chapter 94 (for example, furniture, lamps and lighting fittings, prefabricated buildings);
• articles of Chapter 95 (for example, toys, games and sports requisites);
• articles of heading 9602, if made of materials specified in Note 2(b) to Chapter 96, or of heading 9606 (for example, buttons), of heading 9609 (for example, slate pencils), heading 961Q (for example, drawing slates) or of heading 9620 (monopods, bipods, tripods and similar articles); or;
• articles of Chapter 97 (for example, works of art).
2. In heading 6802, the expression "worked monumental or building stone" applies not only to the varieties of stone referred to in heading 2512.5 or 2516 but also to all other natural stone (for example, quartzite, flint, dolomite and steatite) similarly worked; it does not, however, apply to slate.

1. This Chapter applies only to ceramic products which have been fired after shaping. Headings 6904 to 6914 apply only to such products other than those classifiable in headings 6901 to 6903.
2. This Chapter does not cover:
   1. products of heading 2844;
   2. articles of heading 6804;
   3. articles of Chapter 71 (for example, imitation jewellery);
   4. cermets of heading 8113;
   5. articles of Chapter 82;
   6. electrical insulators (heading 8546) or fittings of insulating material of heading 8547;
   7. artificial teeth (heading 9021);
   8. articles of Chapter 91 (for example, clocks and clock cases);
   9. articles of Chapter 94 (for example, furniture, lamps and lighting fittings, prefabricated buildings);
   10. articles of Chapter 95 (for example, toys, games and sports requisites);
   11. articles of heading 9606 (for example, buttons) or of heading 9614 (for example, smoking pipes); or
   12. articles of Chapter 97 (for example, works of art

1. This Chapter does not cover:

• (a) goods of heading 3207 (for example, vitrifiable enamels and glazes, glass frit, other glass in the form of powder, granules or flakes);
• (b) articles of Chapter 71 (for example, imitation jewellery);
• (c) optical fibre cables of heading 8544, electrical insulators (heading 8546) or fittings of insulating material of heading 8547;
• (d) optical fibres, optically worked optical elements, hypodermic syringes, artificial eyes, thermometers, barometers, hydrometers or other articles of Chapter 90;
• (e) lamps or lighting fittings, illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, or parts thereof of heading 9405;
• (f) toys, games, sports requisites, Christmas tree ornaments or other articles of Chapter 95 (excluding glass eyes without mechanisms for dolls or for other articles of Chapter 95); or
• (g) buttons, fitted vacuum flasks, scent or similar sprays or other articles of Chapter 96.

2. For the purposes of headings 7003, 7004 and 7005:

• (a) glass is not regarded as "worked" by reason of any process it has undergone before annealing;
• (b) cutting to shape does not affect the classification of glass in sheets;
• (c) the expression "absorbent, reflecting or non-reflecting layer" means a microscopically thin coating of metal or of a chemical compound (for example, metal oxide) which absorbs, for example, infra-red light or improves the reflecting qualities of the glass while still allowing it to retain a degree of transparency or translucency; or which prevents light from being reflected on the surface of the glass.

3. The products referred to in heading 7006 remain classified in that heading whether or not they have the character of articles.

4. For the purposes of heading 7019, the expression "glass wool" means:

• (a) mineral wools with a silica (SiO) content not less than 60% by weight;
• (b) mineral wools with a silica (SiO) content less than 60% but with an alkaline oxide (KO or Na) content exceeding 5% by weight or a boric oxide (BO₃) content exceeding 2% by weight. Mineral wools which do not comply with the above specifications fall in heading 6806.

5.Throughout this Schedule, the expression "glass" includes fused quartz and other fused silica.

1. Subject to Note 1 (a) to Section VI and except as provided below, all articles consisting wholly or partly:
   1. of natural or cultured pearls or of precious of semi-precious stones (natural, synthetic or reconstructed); or
   2. of precious metal or of metal clad with precious metal, are to be classified in this Chapter.
2. (A) Headings 7113, 7114 and 7112.5 do not cover articles in which precious metal or metal clad with precious metal is present as minor constituents only, such as minor fittings or minor ornamentation (for example, monograms, ferrules and rims) and paragraph (b) of the foregoing Note does not apply to such articles.(B) Heading 7116 does not cover articles containing precious metal or metal clad with precious metal (other than as minor constituents).
3. This Chapter does not cover:
   1. amalgams of precious metal, or colloidal precious metal (heading 2843);
   2. sterile surgical suture materials, dental fillings or other goods of Chapter 30;
   3. goods of Chapter 32 (for example, lusters);
   4. supported catalysts (heading 3812.5);
   5. articles of heading 4202 or 4203 referred to in Note 2 (B) to Chapter 42;
   6. articles of heading 4303 or 4304;
   7. goods of Section XI (textiles and textile articles);
   8. footwear, headgear or other articles of Chapter 64 or 65;
   9. umbrellas, walking-sticks or other articles of Chapter 66;
   10. umbrellas, walking-sticks or other articles of Chapter 66;
   11. abrasive goods of heading 6804 or 6805 or Chapter 82, containing dust or powder of precious or semi-precious stones (natural or synthetic); articles of Chapter 82 with a working part of precious or semi-precious stones (natural, synthetic or reconstructed); machinery, mechanical appliances or electrical goods, or parts thereof, of Section XVI. However, articles and parts thereof, wholly of precious or semi-precious stones (natural, synthetic or reconstructed) remain classified in this Chapter, except unmounted worked sapphires and diamonds for styli(heading 8522);
   12. articles of Chapter 90, 91 or 92 (scientific instruments, clocks and watches, musical instruments);
   13. arms or parts thereof (Chapter 93);
   14. articles covered by Note 2 to Chapter 95;
   15. articles classified in Chapter 96 by virtue of Note 4 to that Chapter; or
   16. original sculptures or statutory (heading 9703), collectors' pieces (heading 9705) or antiques of an age exceeding one hundred years (heading 9706), other than natural or cultured pearls or precious or semi-precious stones.
4. (A) The expression "precious metal" means silver, gold and platinum.
   (B) The expression "platinum" means platinum, iridium, osmium, palladium, rhodium and ruthenium.
   (C) The expression "precious or semi-precious stones" does not include any of the substances specified in Note 2 (b) to Chapter 96.
5. For the purposes of this Chapter, any alloy (including a sintered mixture and an inter-metallic compound) containing precious metal is to be treated as an alloy of precious metal if any one precious metal constitutes as much as 2% by weight, of the alloy. Alloys of precious metal are to be classified according to the following rules:
   1. an alloy containing 2% or more, by weight, of platinum is to be treated as an alloy of platinum;
   2. an alloy containing 2% or more, by weight, of gold but not platinum, or less than 2% by weight, of platinum. is to be treated as an alloy of gold;
   3. other alloys containing 2% or more, by weight, of silver are to be treated as alloys of silver.
6. Except where the context otherwise requires, any reference in this Schedule to precious metal or to any particular precious metal includes a reference to alloys treated as alloys of precious metal or of the particular metal in accordance with the rules in Note 5 above, but not to metal clad with precious metal or to base metal or non-metals plated with precious metal.
7. Throughout this Schedule, the expression "metal clad with precious metal" means material made with a base of metal upon one or more surfaces of which there is affixed by soldering, brazing, welding, hotrolling or similar mechanical means a covering of precious metal. Except where the context otherwise requires, the expression also covers base metal inlaid with precious metal.
8. Subject to Note 1 (a) to Section VI, goods answering to a description in heading 7112 are to be classified in that heading and in no other heading of this Schedule.
9. For the purposes of heading 7113, the expression "articles of jewellery" means:
   1. any small objects of personal adornment (for example, rings, bracelets, necklaces, brooches, ear-rings, watch-chains, fobs, pendants, tie-pins, cuff-links, dress-studs, religious or other medals and insignia); and
   2. articles of personal use of a kind normally carried in the pocket, in the handbag or on the person (for example, cigar or cigarette cases, snuff boxes, cachou or pill boxes, powder boxes, chain purses or prayer beads). These articles may be combined or set, for example, with natural or cultured pearls, precious or semi-precious stones, synthetic or reconstructed precious or semi-precious stones, tortoise shell, mother-of-pearl, ivory, natural or reconstituted amber, jet or coral.
10. For the purposes of heading 7114, the expression "articles of goldsmiths' or silversmiths' wares" includes such articles as ornaments, table-ware, toilet-ware, smokers' requisites and other articles of household, office or religious use.
11. For the purposes of heading 7117, the expression "imitation jewellery" means articles of jewellery within the meaning of paragraph (a) of Note 9 above (but not including buttons or other articles of heading 9606, or dress-combs, hair-slides or the like, or hairpins, of heading 9612.5), not incorporating natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed) nor (except as plating or as minor constituents) precious metal or metal clad with precious metal.

1. In this Chapter and, in the case of Notes (d), (e) and (f) throughout this Schedule, the following expressions have the meanings hereby assigned to them:
• Pig Iron:
  Iron-carbon alloys not usefully malleable, containing more than 2% by weight of carbon and which may contain by weight one or more other elements within the Wowing limits:
  - not more than 10% of chromium
  - not more than 6% of manganese
  - not more than 3% of phosphorus
  - not more than 8% of silicon
  - a total of not more than 10% of other elements.
• Spiegeleisen:
  Iron-carbon alloys containing by weight more than 6% but not more than 30% of manganese and otherwise conforming to the specification at (a) above.
• Ferro-alloys:
  Alloys in pigs, blocks, lumps or similar primary forms, in forms obtained by continuous casting and also in granular or powder forms, whether or not agglomerated, commonly used as an additive in the manufacture of other alloys or as de-oxidants, de-sulphurising agents or for similar uses in ferrous metallurgy and generally not usefully malleable, containing by weight 4% or more of the element iron and one or more of the following:
  - more than 10% of chromium
  - more than 30% of manganese
  - more than 3% of phosphorus
  - more than 8% of silicon
  - a total of more than 10% of other elements, excluding carbon, subject to a maximum content of 10% in the case of copper.
• Steel:
  Ferrous materials other than those of heading 7203 which (with the exception of certain types produced in the form of castings) are usefully malleable and which contain by weight 2% or less of carbon. However, chromium steels may contain higher proportions of carbon.
• Stainless steel:
  Alloy steels containing, by weight, 1.2% or less of carbon and 10.5% or more of chromium, with or without other elements.
• Other alloy steel:
  Steels not complying with the definition of stainless steel and containing by weight one or more of , following elements in the proportion shown:
  - 0.3% or more of aluminium
  - 0.0008% or more of boron
  - 0.3% or more of chromium
  - 0.3% or more of cobalt
  - 0.4% or more of copper
  - 0.4% or more of lead
  - 1.65% or more of manganese
  - 0.08% or more of molybdenum
  - 0.3% or more of nickel
  - 0.06% or more of niobium
  - 0.6% or more of silicon
  - 0.05% or more of titanium
  - 0.3% or more of tungsten (wolfram)
  - 0.1% or more of vanadium
  - 0.05% or more of zirconium
  - 0.1% or more of other elements (except sulphur, phosphorus, carbon and nitrogen), taken separately.
• Remelting scrap ingots of iron and steel:
  Products roughly cast in the form of ingots without feeder-heads or hot tops, or of pigs, having obvious surface faults and not complying with the chemical composition of pig iron, spiegeleisen or ferro-alloys.
• Granules:
  Products of which less than 90% by weight passes through a sieve with a mesh aperture of 1 mm and of which 90% or more by weight passes through a sieve with a mesh aperture of 5 mm.
• Semi-finished products:
  Continuous cast products of solid section, whether or not subjected to primary hot-rolling; and other products of solid sections, which have not been further worked than subjected to primary hot-rolling or roughly shaped by forging, including blanks for angles, shapes or sections.
  These products are not presented in coils.
• Flat-rolled products:
  Rolled products of solid rectangular (other than square) cross-section, which do not conform to the definition at (ij) above in the form of:
  - coils of successively superimposed layers, or
  - straight lengths. which if of a thickness less than 4.75 mm, are of width measuring at least ten times the thickness or if of a thickness of 4.75 mm or more are of a width which exceeds 150 mm and measures at least twice the thickness.
  Flat-rolled products include those with patterns in relief derived directly from rolling (for example, grooves, ribs, chequers, tears, buttons and lozenges) and those, which have been perforated, corrugated or polished, provided that they do not thereby assume the character of articles or products of other headings. Flat-rolled products of a shape other than rectangular or square, of any size, are to be classified as products of a width of 600 mm or more, provided that they do not assume the character of articles or products of other headings.
• Bars and rods, hot-rolled, in irregularly wound coils: Hot-rolled products in irregularly wound coils, which have a solid cross-section in the shape of circles. segments of circles, ovals, rectangles (including squares), triangles, or other convex polygons (including "flattened circles" and "modified rectangles", of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). These products may have indentations, ribs, grooves or other deformations produced during the rolling process (reinforcing bars and rods).
• Other bars and rods: Products which do not conform to any of the definitions at (ij), (k) or (1) above or to the definition of wire, which have a uniform solid cross-section along their whole length in the shape of circles, segments of circles, ovals, rectangles (including squares), triangles or other convex polygons (including "flattened circles" and "modified rectangles", of which two opposite sides the other two sides being straight, of equal length and parallel). The products may:
  - have indentations, ribs, grooves or other deformations produced during the rolling process (reinforcing bars and rods);
  _ be twisted after rolling.
• Angles, shapes and sections:
  Products having a uniform solid cross-section along their whole length which do not conform to any of the definitions at (ij), (k), (1) or (m) be or to the definition of wire.
  Chapter 72 does not include products of heading 7301 or 7302.
• Wire:
  Cold-formed products in coils, of any uniform solid cross-section along their whole length, which do not conform to the definition of flat-rolled products.
• Hollow drill bars and rods:
  Hollow bars and rods of any cross-section, suitable for drills, of which the greatest external dimension of the cross-section exceeds 15 mm but does not exceed 52 mm, and of which the greatest internal dimension does not exceed one half of the greatest external dimension. Hollow bars and rods of iron or steel not conforming to this definition are to be classified in heading 7304.
2. Ferrous metals clad with another ferrous metal are to be classified as products of the ferrous metal predominating by weight.
3. Iron or steel products obtained by electrolytic deposition, by pressure casting or by sintering are to be classified, according to their form, their composition and their appearance, in the headings of this Chapter appropriate to similar hot-rolled products.

1. In this Chapter. the following expressions have the meanings hereby assigned to them:
• Alloy pig iron:
  Pig iron containing, by weight, one or more of the following elements in the specified proportions:
  - more than 0.2% of chromium
  - more than 0.3% of copper
  - more than 0.3% of nickel
  - more than 0.1% of any of the following elements:
  aluminium, molybdenum, titanium, tungsten (wolfram), vanadium.
• Non-alloy free-cutting steel:
  Non-alloy steel containing, by weight, one or more of the following elements in the specified proportions:
  - 0.08% or more of sulphur
  - 0.1% or more of lead
  - more than 0.05% of selenium
  - more than 0.01% of tellurium
  - more than 0.05% of bismuth.
• Silicon-electrical steel:
  Alloy steels containing, by weight, at least 0.6% but not more. than 6% of silicon and not more than 0.08% of carbon. They may also contain by weight not more than 1% of aluminium but no other element in a proportion that would give the steel the characteristics of another alloy steel.
• High speed steel:
  Alloy steels containing, with or without other elements, at least two of the three elements molybdenum, tungsten and vanadium with a combined content by weight of 7% or more, 0.6% or more of carbon and 3 to 6% of chromium.
• Silico-manganese steel:
  Alloy steels containing by weight:
  - not more than 0.7% of carbon
  - 0.5% or more but not more than 1.9% of manganese; and
  - 0.6% or more but not more than 2.3% of silicon, but no other element in a proportion that would give the steel the characteristics of another alloy steel.
2. For the classification of ferro-alloys in the sub-headings of heading 7202, the following rule should be observed.
   A ferro-alloy is considered as binary and classified under the relevant sub-heading (if it exists) if only one of the alloy elements exceeds the minimum percentage laid down in Chapter Note 1(c); by analogy, it is co, the Idered respectively as ternary or quaternary if two or three alloy elements exceed the minimum percentage.
   For the application of this rule the unspecified "other elements" referred to in Chapter Note 1(c) must each exec10% by weight.

1. Skelp means hot-rolled narrow strip of width not exceeding 600 mm with rolled (square, slightly round or bevelled) edge.
2. Ferrous metals clad with another ferrous metal are to be classified as products of the ferrous metal predominating by weight.
3. Iron or steel products obtained by electrolytic deposition, by pressure casting by sintering are to be classified according to their form, their composition and their appearance, in the headings of this Chapter appmprialte to similar hot-rolled products.

1. In this Chapter, the expression "cast iron" applies to products obtained by casting in which iron predominates by weight over each of the other elements and which do not comply with the chemical composition of steel as defined in Note 1(d) to Chapter 72.

2. In this Chapter, the word "wire" means hot or cold-formed products of any cross-sectional shape, of which no cross-sectional dimension exceeds 16 mm.

(a) Refined copper

Metal containing at least 99.85 per cent, by weight of copper; or

Metal containing at least 91.5 per cent. by weight of copper, provided that the content by weight of any other element does not exceed the limit specified in the following Table:

TABLE — OTHER ELEMENTS

	Element	Limiting content % by weight
Ag	Silver	0.25
As	Arsenic	0.5
Cd	Cradium	1.3
Cr	Chromium	1.4
Mg	Magnesium	0.8
Pb	Lead	1.5
S	Sulphur	0.7
Sn	Tin	0.8
Te	Tellurium	0.8
Zn	Zinc	1.0
Zr	Zirconium	0.3
Other elements *, each		0.3

* Other elements are, for example, Al, Be, Co, Fe, Mn, Ni, Si.

(b) Copper alloys

Metallic substances other than unrefined copper in which copper predominates by weight over each of the other elements, provided that:

1. the content by weight of at least one of the other elements is greater than the limit specified in the foregoing table; or
2. (the total content by weight of such other elements exceeds 2.5 per cent.

(c) Master alloys

Alloys containing with other elements more than 10 per cent by weight, of copper not usefully malleable and commonly used as an additive in the manufacture of other alloys or as deoxidants, de-sulphuring agents or for similar uses in the metallurgy of non-ferrous metals. However, copper phosphide (phosphor copper) containing more than 15% by weight of phosphorous fails in heading 2853.

(d) Bars and rods

Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including "flattened circles" and "modified rectangles", of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular {including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including "modified rectangular") cross-section exceeds one-tenth of the width, The expression also covers cast or sintered products, of the same forms and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.

Wire-bars and billets with their ends tapered or otherwise worked simply to facilitate their entry into machines for converting them into, for example, drawing stock (wire-rod) or tubes, are however to be taken to be unwrought copper of try heading 7403.

(e) Profiles

Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross section along their whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or sintered products, of the same forms, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.

(f) Wire

Rolled, extruded or drawn products, in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including "flattened circles" and "modified rectangles", of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross- section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including "modified rectangular") cross-section exceeds one-tenth of the width.

(g) Plates, sheets, strip and foil

Flat-surfaced products (other than the unwrought products of heading 7403), coiled or not, of solid rectangular(other than square) cross-section with or without rounded corners (including "modified rectangles" of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel) of a uniform thickness, which are:

1. of a rectangular (including square) shape with a thickness not exceeding one-tenth of the width,
2. of a shape other than rectangular or square, of any size, provided that they do not assume the character of articles or products of other headings.

Headings 7409 and 7410 apply, inter alia, to plates, sheets, strip and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of articles or products of other headings.

(h) Tubes and Pipes

Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and which have a uniform wall thickness. Products with a rectangular (including square), equilateral triangular or regular convex polygonal cross-section, which may have corners rounded along their whole length, are also to be taken to be tubes and pipes provided the inner and outer cross-sections are concentric and have the same form and orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated, bent, threaded, drilled, waisted, expanded, cone- shaped or fitted with flanges, collars or rings.

In this Chapter, the following expressions have the meanings hereby assigned to them:

• (a) Bars and rods
  Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (Including "flattened circles" and "modified rectangles", of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products, which have a rectangular (including "modified rectangular") cross-section exceeds one-tenth of the width. The expression also covers cast or sintered products, of the same forms and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.
• (b) Profiles
  Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section along their whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or sintered products, of the same forms. which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.
• (c) Wire
  Rolled, extruded or drawn products, in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including "flattened circles" and "modified rectangles", of which two opposite sides are convex arcs, the other two sides being straight. of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including "modified rectangular") cross-section exceeds one-tenth of the width.
• (d) Plates, sheets, strip and foil
  Flat-surfaced products (other than the unwrought products of heading 7502), coiled or not, of solid rectangular (other than square) cross-section with or without rounded corners (including "modified rectangles" of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel) of a uniform thickness, which are:
• (i) of rectangular (including square) shape with a thickness not exceeding one-tenth of the width;
• (ii) of a shape other than rectangular or square, of any size, provided that they do not assume the character of articles or products of other headings.
  Heading 7506 applies, inter alia, to plates, sheets, strip and foil with patterns (for example, grooves, ribs, chequers. tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of articles or products of other headings.
• (e) Tubes and pipes
  Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void alone their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons,and which have a uniform wall thickness. Products with a rectangular (including square), equilateral triangular, or regular convex polygonal crosssection, which may have corners rounded along their whole length, are also to be considered as tubes and pipes provided the inner and outer cross-sections are concentric and have the same form and orientation. The and pipes of the foregoing cross-sections may be Polished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings.

1. In this Chapter and, in the case of Notes (d), (e) and (f) throughout this Schedule, the following expressions have the meanings hereby assigned to them:
• Pig Iron:
  Iron-carbon alloys not usefully malleable, containing more than 2% by weight of carbon and which may contain by weight one or more other elements within the Wowing limits:
  - not more than 10% of chromium
  - not more than 6% of manganese
  - not more than 3% of phosphorus
  - not more than 8% of silicon
  - a total of not more than 10% of other elements.
• Spiegeleisen:
  Iron-carbon alloys containing by weight more than 6% but not more than 30% of manganese and otherwise conforming to the specification at (a) above.
• Ferro-alloys:
  Alloys in pigs, blocks, lumps or similar primary forms, in forms obtained by continuous casting and also in granular or powder forms, whether or not agglomerated, commonly used as an additive in the manufacture of other alloys or as de-oxidants, de-sulphurising agents or for similar uses in ferrous metallurgy and generally not usefully malleable, containing by weight 4% or more of the element iron and one or more of the following:
  - more than 10% of chromium
  - more than 30% of manganese
  - more than 3% of phosphorus
  - more than 8% of silicon
  - a total of more than 10% of other elements, excluding carbon, subject to a maximum content of 10% in the case of copper.
• Steel:
  Ferrous materials other than those of heading 7203 which (with the exception of certain types produced in the form of castings) are usefully malleable and which contain by weight 2% or less of carbon. However, chromium steels may contain higher proportions of carbon.
• Stainless steel:
  Alloy steels containing, by weight, 1.2% or less of carbon and 10.5% or more of chromium, with or without other elements.
• Other alloy steel:
  Steels not complying with the definition of stainless steel and containing by weight one or more of , following elements in the proportion shown:
  - 0.3% or more of aluminium
  - 0.0008% or more of boron
  - 0.3% or more of chromium
  - 0.3% or more of cobalt
  - 0.4% or more of copper
  - 0.4% or more of lead
  - 1.65% or more of manganese
  - 0.08% or more of molybdenum
  - 0.3% or more of nickel
  - 0.06% or more of niobium
  - 0.6% or more of silicon
  - 0.05% or more of titanium
  - 0.3% or more of tungsten (wolfram)
  - 0.1% or more of vanadium
  - 0.05% or more of zirconium
  - 0.1% or more of other elements (except sulphur, phosphorus, carbon and nitrogen), taken separately.
• Remelting scrap ingots of iron and steel:
  Products roughly cast in the form of ingots without feeder-heads or hot tops, or of pigs, having obvious surface faults and not complying with the chemical composition of pig iron, spiegeleisen or ferro-alloys.
• Granules:
  Products of which less than 90% by weight passes through a sieve with a mesh aperture of 1 mm and of which 90% or more by weight passes through a sieve with a mesh aperture of 5 mm.
• Semi-finished products:
  Continuous cast products of solid section, whether or not subjected to primary hot-rolling; and other products of solid sections, which have not been further worked than subjected to primary hot-rolling or roughly shaped by forging, including blanks for angles, shapes or sections.
  These products are not presented in coils.
• Flat-rolled products:
  Rolled products of solid rectangular (other than square) cross-section, which do not conform to the definition at (ij) above in the form of:
  - coils of successively superimposed layers, or
  - straight lengths. which if of a thickness less than 4.75 mm, are of width measuring at least ten times the thickness or if of a thickness of 4.75 mm or more are of a width which exceeds 150 mm and measures at least twice the thickness.
  Flat-rolled products include those with patterns in relief derived directly from rolling (for example, grooves, ribs, chequers, tears, buttons and lozenges) and those, which have been perforated, corrugated or polished, provided that they do not thereby assume the character of articles or products of other headings. Flat-rolled products of a shape other than rectangular or square, of any size, are to be classified as products of a width of 600 mm or more, provided that they do not assume the character of articles or products of other headings.
• Bars and rods, hot-rolled, in irregularly wound coils: Hot-rolled products in irregularly wound coils, which have a solid cross-section in the shape of circles. segments of circles, ovals, rectangles (including squares), triangles, or other convex polygons (including "flattened circles" and "modified rectangles", of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). These products may have indentations, ribs, grooves or other deformations produced during the rolling process (reinforcing bars and rods).
• Other bars and rods: Products which do not conform to any of the definitions at (ij), (k) or (1) above or to the definition of wire, which have a uniform solid cross-section along their whole length in the shape of circles, segments of circles, ovals, rectangles (including squares), triangles or other convex polygons (including "flattened circles" and "modified rectangles", of which two opposite sides the other two sides being straight, of equal length and parallel). The products may:
  - have indentations, ribs, grooves or other deformations produced during the rolling process (reinforcing bars and rods);
  _ be twisted after rolling.
• Angles, shapes and sections:
  Products having a uniform solid cross-section along their whole length which do not conform to any of the definitions at (ij), (k), (1) or (m) be or to the definition of wire.
  Chapter 72 does not include products of heading 7301 or 7302.
• Wire:
  Cold-formed products in coils, of any uniform solid cross-section along their whole length, which do not conform to the definition of flat-rolled products.
• Hollow drill bars and rods:
  Hollow bars and rods of any cross-section, suitable for drills, of which the greatest external dimension of the cross-section exceeds 15 mm but does not exceed 52 mm, and of which the greatest internal dimension does not exceed one half of the greatest external dimension. Hollow bars and rods of iron or steel not conforming to this definition are to be classified in heading 7304.
2. Ferrous metals clad with another ferrous metal are to be classified as products of the ferrous metal predominating by weight.
3. Iron or steel products obtained by electrolytic deposition, by pressure casting or by sintering are to be classified, according to their form, their composition and their appearance, in the headings of this Chapter appropriate to similar hot-rolled products.

1. In this Chapter. the following expressions have the meanings hereby assigned to them:
• Alloy pig iron:
  Pig iron containing, by weight, one or more of the following elements in the specified proportions:
  - more than 0.2% of chromium
  - more than 0.3% of copper
  - more than 0.3% of nickel
  - more than 0.1% of any of the following elements:
  aluminium, molybdenum, titanium, tungsten (wolfram), vanadium.
• Non-alloy free-cutting steel:
  Non-alloy steel containing, by weight, one or more of the following elements in the specified proportions:
  - 0.08% or more of sulphur
  - 0.1% or more of lead
  - more than 0.05% of selenium
  - more than 0.01% of tellurium
  - more than 0.05% of bismuth.
• Silicon-electrical steel:
  Alloy steels containing, by weight, at least 0.6% but not more. than 6% of silicon and not more than 0.08% of carbon. They may also contain by weight not more than 1% of aluminium but no other element in a proportion that would give the steel the characteristics of another alloy steel.
• High speed steel:
  Alloy steels containing, with or without other elements, at least two of the three elements molybdenum, tungsten and vanadium with a combined content by weight of 7% or more, 0.6% or more of carbon and 3 to 6% of chromium.
• Silico-manganese steel:
  Alloy steels containing by weight:
  - not more than 0.7% of carbon
  - 0.5% or more but not more than 1.9% of manganese; and
  - 0.6% or more but not more than 2.3% of silicon, but no other element in a proportion that would give the steel the characteristics of another alloy steel.
2. For the classification of ferro-alloys in the sub-headings of heading 7202, the following rule should be observed.
   A ferro-alloy is considered as binary and classified under the relevant sub-heading (if it exists) if only one of the alloy elements exceeds the minimum percentage laid down in Chapter Note 1(c); by analogy, it is co, the Idered respectively as ternary or quaternary if two or three alloy elements exceed the minimum percentage.
   For the application of this rule the unspecified "other elements" referred to in Chapter Note 1(c) must each exec10% by weight.

1. Skelp means hot-rolled narrow strip of width not exceeding 600 mm with rolled (square, slightly round or bevelled) edge.
2. Ferrous metals clad with another ferrous metal are to be classified as products of the ferrous metal predominating by weight.
3. Iron or steel products obtained by electrolytic deposition, by pressure casting by sintering are to be classified according to their form, their composition and their appearance, in the headings of this Chapter appmprialte to similar hot-rolled products.

(a) Bars and rods

Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross section along their whole length in the shape a circles, ovals, rectangles (including squares). equilateral triangles or regular convex Polygons(including "flattened circles" and "modified rectangles", of which two opposite sides are convex arcs, the other two sides being straight. of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including "modified rectangular") cross-section exceeds one-tenth of the width. The expression also coven cast or sintered products. of the same forms and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that thy have not thereby assumed the character of articles or products of other headings.

(b) Profiles

Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section along their whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or sintered products, of the same forms, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.

(c) Wire

Rolled, extruded or drawn products, in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including "flattened circles" and "modified rectangles", of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross- section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including "modified rectangular") cross-section exceeds one-tenth of the width.

(d) Plates, sheets, strip and foil

Flat-surfaced products (other than the unwrought products of heading 7801), coiled or not, of solid rectangular (other than square) cross-section with or without rounded corners (including "modified rectangles" of which two opposite sides are convex arcs, the other two being straight, of equal length and parallel) of a uniform thickness. which are;

1. of rectangular (including square) shape with a thickness not exceeding one-tenth of the width;
2. of a shape other than rectangular or square, of any size, provided that they do not assume the character of articles or products of other headings.

Heading 7804, applies, inter alia, to plates, sheets, strip and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of articles or products of other headings.

(e) Tubes and pipes

Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and which have a uniform wall thickness. Products with a rectangular (including square), equilateral triangular or regular convex polygonal cross-section, which may have corners rounded along their whole length, are also to be considered as tubes and pipes provided the inner and outer cross-sections are concentric and have the same form and orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated, bent, threaded, chilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings.

(a) Bars and rods

Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid crosssection along their whole length in the shape of circles, ovals, rectangles (including squares),equilateral triangles or regular convex polygons (including "flattened circles" and "modified rectangless", of which two opposite sides are convex arcs, the other two sidesbeing straight, of equal length and parallel)Products with a rectangular (including square), triangular or polygonalcross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including "modified rectangular") cross-section exceeds one-tenth of the width. The expression also covers cast or sintered products, of the same forms and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.

(b) Profiles

Rolled, extruded, drawn, forged or formed produ cts, coiled or not, of a uniform cross-section along their whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or sintered products, of the same forms, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.

(c) Wire

Rolled, extruded or drawn products, in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including "flattened circles" and "modified rectangles", of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross- section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including "modified rectangular") cross-section exceeds one-tenth of the width.

(d) Plates, sheets, strip and foil

Flat-surfaced products (other than the unwrought products of heading 7901), coiled or not, of solid rectangular (other than square) cross-section with or without rounded corners (including "modified rectangles" of which two opposite sides are convex arcs, the other two being straight, of equal length and parallel) of a uniform thickness, which are:

1. of rectangular (including square) shape with a thickness not exceeding one-tenth of the width;
2. of a shape other than rectangular or square, of any size, provided that they do not assume the character of articles or products of other headings.

Heading 7905, applies, inter alia, to plates, sheets. strip and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of articles or products of other headings.

(e) Tubes and pipes

Hollow products. coiled or not, which have a uniform cross-section with only one enclosed void along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and which have a uniform wall thickness. Products with a rectangular (including square), equilateral triangular or regular convex polygonal cross-section, which may have corners rounded along their whole length, are also to be considered as tubes and pipes provided the inner and outer cross-sections are concentric and have the same form and orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings.

In this Chapter, the following expressions have the meanings hereby assigned to them:

• (a) Bars and rods
  Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including "flattened circles" and "modified rectangles", of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including "modified rectangular") cross-section exceeds one-tenth of the width. The expression also covers cast or sintered products, of the same forms and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.
• (b) Profiles
  Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section along their whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or sintered products, of the same forms, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.
• (c) Wire
  Rolled, extruded or drawn products, in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including "flattened circles" and "modified rectangles", of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including "modified rectangular") cross-section exceeds one-tenth of the width
• (d) Plates, sheets, strip and foil
  Flat-surfaced products (other than the unwrought products of heading 8001), coiled or not, of solid rectangular (other than square) cross-section with or without rounded corners (including "modified rectangles" of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel) of a uniform thickness. which are:
• (i) of rectangular (including square) shape with a thickness not exceeding one-tenth of the width;
• (ii) of a shape other than rectangular or square, of any size, provided that they do not assume the character of articles or products of other headings.
• (e) Tubes and pipes
  Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and which have a uniform wall thickness. Products with a rectangular (including square), equilateral triangular or regular convex polygonal cross-section, which may have corners rounded along their whole length, are also to be considered as tubes and pipes provided the inner and outer cross-sections are concentric and have the same form and orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings

1. Apart from blow lamps, portable forges, grinding wheels with frameworks. manicure or pedicure sets, and goods of heading 8209. this Chapter covers only articles with a blade, working edge, working surface or other working part of;
   1. base metal;
   2. metal carbides or cermets;
   3. precious or semi-precious stones (natural, synthetic or reconstructed) on a support of base metal, metal carbide or cermet; or
   4. abrasive materials on a support of base metal, provided that the articles have cutting teeth, flutes, grooves, or the like, of base metal, which retain their identity and function after the application of the abrasive.
2. Parts of base metal of the articles of this Chapter are to be classified with the articles of which they are parts, except parts separately specified as such and tool-holders for hand tools (heading 8466). However, parts of general use as defined in Note 2 to Section XV are in all cases excluded from this Chapter. Heads, blades and cutting plates for electric shavers or electric hair clippers are to be classified in heading 8510.
3. Sets consisting of one or more knives of heading 8211 and at least an equal number of articles of heading 8212.5 are to be classified in heading 8212.5.

1.For the purposes of this Chapter, parts of base metal are to be classified with their parent articles. However, articles of iron or steel of headings 7312, 7312.5, 7317, 7318 or 7320, or similar articles of other base metal (Chapters 74 to 76 and 78 to 81) are not to be taken as parts of articles of this Chapter.

2. For the purposes of heading 8302, the word "castors" means those having a diameter (including, where appropriate, tyres) not exceeding 75 mm, or those having a diameter (including, where appropriate, tyres) exceeding 75 mm provided that the width of the wheel or tyre fitted thereto is less than 30 mm.

1. This Chapter does not cover:
   1. millstones, grindstones or other articles of Chapter 68;
   2. machinery or appliances (for example, pumps) of ceramic material and ceramic parts of machinery or appliances of any material (Chapter 69);
   3. laboratory glassware (heading 7017); machinery, appliances or other articles for technical uses or parts thereof,of glass (heading 7019 or 7020);
   4. articles of heading 7321 or 7322 or similar articles of other base metals (Chapters 74 to 76 or 78 to 81);
   5. vacuum cleaners of headiang 8508:
   6. eIectro-mechanical domestic appliances of heading 8509; digital cameras of heading 8525;
   7. radiators for the articles of Section XVII; or
   8. hand-operated mechnical floor sweepers, not motorised (Heading 9603).
2. Subject to the operation of Note 3 to Section XVI, and subject to Note 9 to this Chapter, a machine or appliance which answers to a description in one or more of the headings 8401 to 8424, or heading 8486 andat the same time to a description in one or other of the headings 8425 to 8480 is to be classified under the appropriate heading of the heading does not, however, cover:8401 to 8424 or under the heading 8486, as the case may be, and not under the headings 8425 to 8480. Heading 8419
   1. germination plant, incubators or brooders (heading 8436);
   2. grain dampening machines (heading 8437);
   3. diffusing apparatus for sugar juice extraction (heading 8438)
   4. machinery for the heat-treatment of textile yams, fabrics or made up textile articles (heading 8451); or
   5. machinery, plant or laboratory equipment, designed for temperature, even if necessary, is subsidiary. mechanical operation, in which a change of
   Heading 8422 does not cover:
   1. sewing machines for closing bags or similar containers (heading 8452); or
   2. office machinery of heading 8472.
   Heading 8424 does not cover:
   1. Ink-jet printing machines (heading 8443); or
   2. Water jetcutting machines (heading 8456).";
3. A machine-tool for working any material which answers to a description in heading 8456 and at same into to description in heading 8457, 8458, 8459, 8460, 8461, 8464 or 8465 is to be classified in heading 8456.
4. Heading 8457 applies only to machinetools for working metal, other than lathes (including turn, centers),which Can Carry out different types of machining operations either:
   1. by automatic tool change from a magazine or the like in conformity With a machining programme (machining centers),
   2. by the automatic use, simultaneously or sequentially of different unit head working on a fixed position workpiece (unit construction machines, single station),or
   3. by the automatic transfer of the workpiece to different unit heads (multi-station transfer machines)
5. 1. For the purposes of heading 8471, the expression "automatic data processing machine" means machine capable of:
      1. storing the processing programme or programmes and at least the data immediately necessary for the executionution of the programme;
      2. being freely programmed in accordancewith the requirements of the user;
      3. Performing arithmetical computations specified by the user: and
      4. executing, without human intervention, a processing programme which requires them to modify their execution by logical decision during the processing run.
   2. Automatic data processing machines may be in the form of systems consisting of a variable number of sepate units,
   3. Subject to paragraphs (D) and (E), a unit is to be regarded as being part of an automatic data processing system if it meets all of the following conditions:
      1. it is of a kind solely or principally used in an automatic data processing system;
      2. it is connectable to the central processing unit either directly or through one or more other units; and
      3. it is able to accept or deliver data in a form (codes or signals) which can be used by the system. Separately presented units of an automatic data processing machine are to be classified in heading 8471.However, keyboards, X-Y co-ordinate in input devices and disk storage units which satisfy the conditions of (ii) and Oil above, are in all cases to be classified as units of heading 8471.
   4. Heading 8471 does not cover the following when presented separately, even if they meet all of the conditions set forth in paragraph (C):
      1. printers, copying machines, facsimile machines, whether or not combined;
      2. apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network);
      3. loudspeakers and microphones;
      4. television cameras, digital cameras and video camera recorders;
      5. monitors and projectors, not incorporating television reception apparatus.
   5. Machines incorporating or working in conjunction with an automatic data procressing machine and performing a specific function other than data processing are to be classified in the headings appropriate to respective function or, failing that, in residual headings
6. Heading 8482 applies, inter alia, to polished steel balls, the maximum and minimum diameters of which do not differ from the nominal diameter by more than 1 per cent. or by more than 0.05 mm, whichever is less. Other steel balls are to be classified in heading 7326.
7. A machine which is used for more than one purpose is, for the purposes of classification, to be treated as if its principal purpose were its sole purpose Subject to Note 2 to this Chapter and Note 3 to Section XVI a machine, the principal purpose of which is not described in any heading or for which no one purpose is the principle Purpose is, unless the context otherwise requires is the to be classified in heading 8479. Heading 8479 also covers machines for making rope or cable (for example, stranding,twisting or cabling 'machines) from metal wire, textile yarn or any other material or from a combination of suchmaterials.
8. For the purposes of heading 8470 the term "pocket-size" applies only only to machines. the dimensions of which do not exceed 170 mm. x 100 mm. x 45
9. (A) Notes 9 (a) and 9 (b) to Chapter 85 also apply with respect to the expressions "semiconductor devices" and electronic integrated circuits", respectively,..as used in this Note and in heading 8486. However, for the purpose of this Note and of heading 8486, the expression semiconductor devices also covers photosensitive semiconductor devices and lightemitting diodes (LED).
   (B) For the purposes of this Note and heading 8486, the expression "manufacture of flat panel displays" covers the fabrication of substrates into a flat panel. It does not cover the manufacture of glass or the assembly of printed circuit boards or other electronic components onto the flat panel.
   The expression "fiat panel display" does not cover cathode-ray tube technology (C) Heading 8486 also includes machines and apparatus solely or principally of a kind used for:
   
   1. the manufacture or repair of masks and reticles;
   2. assembling semiconductor devices or electronic integrated circuits;
   3. lifting, handling, loading or unloading of boules, wafers , semiconductor devices, electronic integrated circuits and flat panel displays.
   
   (D) subject to Note 1 to Section XVI and Note 1 to Chapter 84, machines and apparatus answering to the description in heading 8486 are to be classified in that heading and in no other heading of this schedule.

1. This Chapter does not cover:

• electrically warmed blankets, bed pads, foot-muffs or the like; electrically warmed clothing, footwear or ear pads or other electrically warmed articles worn on or about the person;
• articles of glass of heading 7011;
• machines and apparatus of heading 8486;
• vacuum apparatus of a kind used in medical, surgical, dental or veterinary "sciences (heading 9018);" or
• electrically heated furniture of Chapter 94.

2. Headings 8501 to 8504 do not apply to goods described in headings 8511, 8512, 8540, 8541 or 8542. However, metal tank mercury arc rectifiers remain classified in heading 8504.

3. For the purposes of heading 8507, the expression "electric accumulators" includes those presented with ancillary components which contribute to the accumulator's function of storing and supplying energy or protect it from damage, such as electrical connectors, temperature control devices (for example, thermistors) and circuit protection devices. They may also include a portion of the protective housing of the goods in which they are to be used.

4. Heading 8509 covers only the following electro-mechanical machines of the kind commonly used for domestic purposes:

• floor polishers, food grinders and mixers, and fruit or vegetable juice extractors, of any weight;
• other machines provided the weight of such machines does not exceed 20 kg.
  The heading does not, however, apply to fans and ventilating or recycling hoods incorporating a fan, whether or not fined with filters (heading 8414), centrifugal cloths-dryers (heading 8421), dish washing machines (heading 8422), household washing machines (heading 8450), roller or other ironing machines (heading 8420 or 8451), sewing machines (heading 8452), electric scissors (heading 8467) or to electro-thermic appliances (heading 8516).

5. For the purposes of heading 8523:

• Solid-state non-volatile storage devices" (for example, "flash memory cards" or "flash electronic storage cards") are storage devices with a connecting socket, comprising in the some housing one or more flash memories (for example, "FLASH E.PROM") in the form of integrated circuits mounted on a printed circuit board. They may include a controller in the form of an integrated circuit and discrete passive components, such as capacitors and resistors;
• The term "smart cards" means cards which have embedded in them one or more electronic integrated circuits (a microprocessor, random access memory (RAM) or read-only memory (ROM)) in the form of chips. These cards may contain contacts, a magnetic stripe or an embedded antenna but do not contain any other active or passive circuit elements.

6. For the purposes of heading 8534, "printed circuits" are circuits obtained by forming on an insulating base, by any printing process (for example, embossing, plating-up, etching) or by the "film circuit" technique, conductor elements, contacts or other printed components (for example, inductances, resistors, capacitors) alone or interconnected according to a pre-established pattern, other than elements which can produce, rectify, modulate or amplify an electrical signal (for example, semi-conductor elements).
The expression "printed circuits" does not cover circuits combined with elements other than those obtained during the printing process, nor does it cover individual, discreet resistors, capacitors or inductances. Printed circuits may however, be fitted with non-printed connecting elements.
Thin- or thick-film circuits comprising passive and active elements obtained during the same technological process are to be classified in heading 8542.

7. For the purpose of heading 8536, "connectors for optical fibres, optical fibre bundles or cables" means connectors simPlY mechanically align optical fibres end to end in a digital line system. They perform no other function, such as amplification, regeneration or modification of a signal.

8. Heading 8537 does not include cordless infrared devices for the remote control of television receivers or other electrical equipment (heading 8543).

9. For the purposes of headings 8541 and 8542:

• "Diodes, transistors and similar semi-conductor devices" are semi-conductor devices the operation of which depends on variations in resistivity on the application of an electric field:
• "Electronic integrated circuits" are:
• Monolithic integrated circuits in which the circuit elements (diodes, transistors, resistors, capacitors, inductances, etc.) are created in the mass (essentially) and on the surface of a semiconductor or comm. semiconductor material (for example, doped silicon, gallium arsenide, silicon germanium, indium in phosphide) and are inseparably associated;
• Hybrid integrated circuits in which passive elements (resistors, capacitors, inductances, etc.), obtained by thin- or thick-film technology, and active elements (diodes, transistors, monolithic integrated circuits, etc.), obtained by semiconductor technology, are combined to all intents and purposes indivisibly, by interconnections or interconnecting cables, on a single insulating substrate (glass, ceramic, etc.). These circuits may also include discrete components;
• Multichip integrated circuits consisting of two or more interconnected monolithic integrated circuits combined to all intents and purposes indivisibly, whether or not on one or more insulating substrates, with or without leadframes, but with no other active or passive circuit elements.
• Multi-component integrated circuits (MCOs): a combination of one or more monolithic, hybrid, or multi-chip integrated circuits with at least one of the following components: siliconbased sensors, actuators, oscillators, resonators or combinations thereof, or components performing the functions of articles classifiable under heading 8532, 8533, 8541, or inductors classifiable under heading 8504, formed to all intents and purposes indivisibly into a single body like an integrated circuit, as a component of a kind used for assembly onto a printed circuit board (PCB) or other carrier, through the connecting of pins, leads. balls, lands, humps, or pads.

For the purpose of this definition:

• (1) "Components" may be discrete, manufactured independently then assembled onto the rest of the MCO, or integrated into other components.
• (2) "Silicon, based" means built on a silicon substrate, or made of silicon materials, or manufactured onto integrated circuit die.
• (3)(a) "Silicon based sensors" consist of microelectronic or mechanical structures that are created in the mass or on the surface of a semiconductor and that have the function of detecting physical or chemical quantities and transducing these into electric signals, caused by resulting variations in electric properties or displacement of a mechanical structure "Physical or chemical quantities" relates to real world phenomena, such as pressure, acoustic waves, acceleration. vibration, movement, orientation, strain, magnetic field strength, electric field strength, light, radioactivity, humidity. flow, chemicals concentration, etc.
• (b) "Silicon based actuators" consist of microelectronic and mechanical structures that are created in the mass or on the surface of a semiconductor and that have the function of converting electrical signals into physical movement.
• (c) "Silicon based resonators" are components that consist of microelectronic or mechanical structures that are created in the mass or on the surface of a semiconductor and have the function of generating a mechanical or electrical oscillation of a predefined frequency that depends on the physical geometry of these structures in response to an external input.
• (d) "Silicon based oscillators" are active components that consist of microelectronic or mechanical structures that are created in the mass or on the surface of a semiconductor and that have the function of generating a mechanical or electrical oscillation of a predefined frequency that depends on the physical geometry of these structures. For the classification of the articles defined in this Note, headings 8541 and 8542 shall take precedence over any other heading in this Schedule, except in the case of heading 8523, which might cover them by reference to, in particular, their function.

10. For the purposes of heading 8548, "spent primary cells, spent primary batteries and spent electric accumulators are those which are neither usable as such because of breakage, cutting-up, wear or other reasons, nor capable of being recharged.";