MICRO ANALYSIS OF HARMONIZED COMMODITY

DESCRIPTION AND TRADE FACILITATION AGREEMENT

Objectives
To study and understand the Harmonized Commodity Description and Coding System
To study and understand the Trade Facilitation Agreement

Methodology
Secondary data collection through WCOs official website

Significance
This report will provide insights for the management students to understand the Harmonized
Commodity Description and Coding System and the Trade Facilitation Agreement made by
WCO as per the Guideline given by WTO

Literature Review
1) (Kleffner 2003, AON 2009, Vanany 2009)Although managing risk has been
fundamental in most business and governmental activities in the past, in recent years
risk management has gained importance due to challenges caused by economic
slowdown, regulatory changes, vulnerable production strategies, and the threat of
terrorism, amongst other trends and factors.
2) (Childerhouse and Towill 2003) Risk management has become an essential asset for
an increasing number of practitioners, providing sensible methods to manage,
mitigate, and avoid uncertainties in ones business operations.
3) (Hutchins 2003) Supply chain risk management was a considerably unexplored
research domain and received wider attention in the business community following
the terrorist attacks of September 11, 2001, which resulted in major cross-border trade
disruptions. In the aftermath of the attacks, risk management became a top priority for
supply chain decision makers.

The Harmonized Commodity Description and Coding System generally referred to as

"Harmonized System" or simply "HS" is a multipurpose international product nomenclature
developed by the World Customs Organization (WCO). It comprises about 5,000 commodity
groups; each identified by a six digit code, arranged in a legal and logical structure and is
supported by well-defined rules to achieve uniform classification. The system is used by
more than 200 countries and economies as a basis for their Customs tariffs and for the
collection of international trade statistics. Over 98 % of the merchandise in international trade
is classified in terms of the HS.
The HS contributes to the harmonization of Customs and trade procedures, and the nondocumentary trade data interchange in connection with such procedures, thus reducing the
costs related to international trade. It is also extensively used by governments, international
organizations and the private sector for many other purposes such as internal taxes, trade
policies, monitoring of controlled goods, rules of origin, freight tariffs, transport statistics,
price monitoring, quota controls, compilation of national accounts, and economic research
and analysis. The HS is thus a universal economic language and code for goods, and an
indispensable tool for international trade.
The Harmonized System is governed by "The International Convention on the Harmonized
Commodity Description and Coding System". The official interpretation of the HS is given in
the Explanatory Notes (5 volumes in English and French) published by the WCO. The
Explanatory Notes are also available on online and on CD-ROM, as part of a database which
groups all the available HS Tools, by adding to the information on the Nomenclature, the
Compendium of Classification Opinions and the Explanatory Notes, that relating to the
Alphabetical Index and the Brochure on Classification Decisions taken by the Harmonized
System Committee. The maintenance of the HS is a WCO priority. This activity includes
measures to secure uniform interpretation of the HS and its periodic updating in light of
developments in technology and changes in trade patterns. The WCO manages this process
through the Harmonized System Committee (representing the Contracting Parties to the HS
Convention), which examines policy matters, takes decisions on classification questions,
settles disputes and prepares amendments to the Explanatory Notes. The HS Committee also
prepares amendments updating the HS every 5 6 years.
Decisions concerning the interpretation and application of the Harmonized System, such as
classification decisions and amendments to the Explanatory Notes or to the Compendium of
Classification Opinions, become effective two months after the approval by the HS
Committee. These are reflected in the amending supplements of the relevant WCO
Publications.

HS Multi-Purposes Tool
It is hard to imagine what effect a small six digit code could have on international efforts to
reduce global warming; or in suppressing the activities of a criminal syndicate involved in the

manufacture of synthetic drugs; or the capacity of a developing country to provide basic

health care for its people.
Yet since the early 1970s a group of highly skilled international experts at the World
Customs Organization in Brussels have developed a system of goods nomenclature that
enables nations to monitor goods passing across their borders and frontiers. Without it, many
national regulations and international conventions would be unable to be enforced and
considerable guesswork would surround bi-lateral and multi-lateral trade negotiations.
As international trade becomes more complex and governments around the world demand
greater effectiveness from their Customs Administrations, nation after nation are turning
toward the WCOs Harmonized Commodity and Coding System (Harmonized System HS)
to be a central pillar of their requirement for fiscal and regulatory compliance. The
sophistication of international trade and the increasing concern at cross-border crime has seen
the Harmonized System evolve into a multi purpose tool a veritable Swiss Army knife - that
provides much more than ensuring that what are "apples" in one country are not "oranges" in
another.
To a customs official at a frontier post checking a road transport consignment it provides vital
information to assist them to carry out their duties. Without the vital HS classification code
there would be confusion, lengthy searches and delays. To other officials coping with waves
of sea cargo, airfreight consignments or express mail it has become a vital partner. We can
expect that this dependence will increase as 21st century commercial and social demands
evolve. At the international level, the Harmonized System is based on a hierarchy of Sections,
Chapters and Headings. This has given the WCO the framework to respond to the concerns of
many governments and international organizations who want to take steps to counter newly
emerging problems. The creation of subheadings for ozone depleting substances, precursor
chemicals to manufacture illicit drugs, hazardous wastes, endangered species, and narcotics
and psychotropic substances are examples of this responsiveness to international concerns.
Similar recommendations relate to the Chemical Weapons Convention.
In the environmental area, the 21st century has been described as the "age of recycling" and
this and the development of new technologies such as genetically modified foods are likely to
ensure that environmental issues will remain high on the agenda of international
policymakers in the foreseeable future. As these policy debates develop it is inevitable that
nations will place more emphasis on the Harmonized System for the information they need to
fulfil their international obligations and ensure compliance with their own regulatory
framework. The WCO published a new version of the Harmonized System on 1 January
2012, following a five-year review cycle. This new instrument allows all Customs
administrations to monitor and control the trade in goods, especially those having a social and
environmental impact. The nature of this review also enables the WCO to establish new
partnerships with international organizations such as the Food and Agricultural Organization
of the United Nations. This trend should continue as new issues are raised requiring clear and
appropriate responses.

Activities and Programmes Amending the HS

Background
There is increased sentiment on the part of those in international trade that the HS review
process needs to be expedited. A tension exists between the revision of the Harmonized
System which takes a minimum of five years and an environment where product cycles are
counted in months and no longer in years.
The WCO Secretariat has prepared this information sheet to explain the reasons for the
complexity of this important process.

The Drafting period

The process normally starts with contact between the international trade community and the
government agencies charged with determining trade policy in Member administrations. In
other words, the private sector often makes requests to Customs or the Trade Ministry for
amendments to the Harmonized System. In some countries those requests are published for
public comment. The requests are then considered by all of the agencies that may have an
interest in the matter, for example, Customs, Finance, Commerce, Trade, Agriculture,
Environment, Health, Defence, and so on.
Following a national government position being agreed the proposal is forwarded to the
WCO and considered by the Review Sub-Committee (RSC). If the proposal is a simple one,
the Sub-Committee may accept it upon its first review. More commonly, however, proposals
are subjected to an initial review by the Sub-Committee and held over for further
consideration at a subsequent meeting to resolve questions that may have arisen during the
first review or provide Contracting Parties time to undertake national detailed review by their
industry and interested government agencies.
If the proposal is non-controversial the proposal may be approved by the RSC at its second
review. If questions remain or the proposal is controversial, additional consultations and
lobbying may be necessary, including industry to industry consultations.
When eventually approved in principle, additional committee time is needed to resolve
drafting issues; an exacting but important task as the amendments affect the legal text which
provides the basis for Customs tariffs in over 200 countries, territories or Customs or
Economic Unions of the world. Following consideration by the Review Sub-Committee the
texts are sent to the Harmonized System Committee for final approval. The Harmonized
System Committee aggregates all of the proposed amendments during a review cycle. At the
end of the review period the aggregated amendments are presented to the WCO Council for

approval. After approval by the Council any HS Contracting Party has six months to enter a
reservation with regard to any of the recommended amendments.
The process is time consuming but this has much to do with the consultative nature of the
process. Additional meetings beyond what is already envisioned would be difficult in view of
the time needed for industry and government consultations during the intersession. The speed
of the review depends largely on the scope of the review and the extent to which international
consensus exists on the proposed amendments. As an example, the present review cycle
includes a review of the information technology provisions of the HS. It is exactly these
provisions which have been the subject of most disputes.

The Implementation period

Determining the length of the HS review cycle is a matter of balancing a number of
conflicting interests. On the one hand there is the very important interest of keeping the
Harmonized System (and the national tariffs and statistical systems that are based on it) up to
date in terms of changes in technology or patterns of international trade. This interest is
strongly represented by the private sector.
Conversely, because the Harmonized System provides the universal basis for Customs tariffs
and import and export trade statistical systems there is a need for the System to enjoy a
degree of long term stability. This interest is largely represented by governments and
international organisations, in particular the international statistical community. Beyond these
conflicting interests, there are other practical considerations that need to be taken into
account.
The HS Convention provides for what is, in effect, a two and one-half year implementation
period for amendments to the Harmonized System. At first sight this appears to be an
extraordinarily long period of time but one-half year is allotted for the entry of reservations
by Contracting Parties to the amending recommendation and the remaining two years are set
aside for the following
1. Development of requisite correlation tables between the old and the new versions of
the HS
2. Drafting of amendments to the Explanatory Notes
3. Updating and re-publication of all HS publications (Nomenclature, Explanatory
Notes, Classification Opinions, Alphabetical Index, Commodity Database,
Harmonizer etc)
4. Updating of the WCO Web site
5. Translation of the texts into third languages
6. Legislative process in Member administrations
7. Updating of affected computer databases in Member administrations
8. Training of Customs, other affected government agencies and the trade.
9. WTO negotiations concerning the possible impairment of tariff concessions

10. Revising of the trade statistical systems of the United Nations (for example, the SITC,
CPC).

It involves an immense amount of work by Customs, international organizations and

international trade and this is evidenced by the fact that only 45%, 58%, 57% and 51% of
Contracting Parties were respectively able to implement the first, second, third and fourth
set of amendments to the Harmonized System on time.
What to do?
One of the major objectives of the Harmonized System is international harmonisation of
Customs tariffs. It would be counterproductive if reduction in the length of the
implementation period was only to find different version of the HS in use internationally for
long periods of time.
An option of shortening the drafting period from four to three years may be achievable
thereby shortening the overall cycle from five to four years. Yet during the present review one
year of the allotted four has already been lost.
A further option is the use of Council Recommendations to amend national tariff and
statistical nomenclatures on an interim basis between Article 16 amendments to the
Harmonized System. The advantage of such Recommendations is that they can be made
annually at the Council Sessions. The disadvantage that they are not binding on Contracting
Parties who decide whether and at what speed to implement them.

Conclusions
The Harmonized System is the legal instrument that is the universal basis for Customs tariffs
and the international trade statistical system. For that reason changes must be well thought
out, designed for the future, and effectively implemented. It also means that there is a
community of interest in achieving a degree of stability in the System, particularly by our
member governments and fellow international organisations. It is a difficult balance to strike.
The issue is not only, or perhaps not even primarily, a Customs issue. Responsibility for tariff
policy in many countries falls within the portfolio of the Trade Ministry or the Commerce
Ministry and is also of great concern of the private sector.

HS Dispute Settlement
HS dispute settlement plays an important role in the facilitation of international trade. While
the Harmonized System (HS), as a multipurpose trade classification, has many different

applications, its primary use for now and the foreseeable future is still the collection of import
duties and taxes for revenue and/or trade policy purposes (including the protection of
domestic industries). This monetary function, of course, creates the potential for disputes
between duty collection authorities and persons liable for duty.
Under the Harmonized System, commodities must be clearly distinguished from one another.
For each commodity or category of commodities, only one heading or subheading should be
applicable, thereby precluding classification in any other heading or subheading. Generally
speaking, once the classification of a good is identified in the nomenclature, the duty rate is
automatically determined. Therefore, "in the beginning there was classification."

At national level, classification is designed to carry out specific government polices and it is
quite rare that classification takes place purely for the sake of classification. However,
classification at international level is quite different and therefore international HS dispute
settlement is different. Once the classification of a good is identified in the HS Nomenclature,
it must be applied uniformly all over the world. Its impact, and in particular its economic
impact, may be different from country to country. The same product may be subject to low
duties in one administration and high duties in another. For this reason, as well as the
technical nature of the Harmonized System, disputes in the HS Committee are settled from a
purely classification point of view.

However, it should be noted that this does not mean that the persons responsible for
classification (the importer, the officers in charge in administrations, the WCO Secretariat,
etc.) should be ignorant of the tariff and other government polices with regard to the relevant
classification. Classification decisions are taken within the context of these policies and the
correctness of decisions must be verified with regard to such policies and should be
persuasive to various stakeholders whose expectations with regard to the decisions may vary.
Such decisions should, in particular, be defensible in national courts.

The HS Convention has set up the HS Committee as an international dispute settlement body.
To date, the HS Committee has solved many disputes, thus contributing to achieving uniform
classification and ensuring transparency with regard to HS classification. Some of these
disputes have had a huge impact on the economies of member administrations. The following
are examples:

1. Whether LAN equipment falls within the category of a

telecommunications equipment?
2. Whether high-fat cream cheese is cheese or a dairy spread?

computer

or

3. Whether a mixture of tobacco leaves and manufactured tobacco falls in the category
of non-manufactured tobacco?
4. Whether half a car (the front section of a used motor vehicle) should be considered to
be part of a car or an incomplete car?
5. The demarcation line between passenger motor vehicles and vehicles for the transport
of goods.
Thus, the HS Committee, which acts as a kind of "international court for HS classification
disputes", has played and continues to play (twice a year) a tremendously important role in
the facilitation of international trade.

HS Reservation Process
The matters, for which no request has been made to the Harmonized System Convention,
shall be deemed to be approved by the Council. If a Contracting Party to the Harmonized
System Convention has notified the Secretary General that it requests that a certain matter be
referred to the Council, a so called reservation is entered by a Contracting Party to the
Harmonized System Convention. In such instance, the matter of concern to the Contracting
Party shall be re-examined by the Harmonized System Committee.
Based on the current provisions, two possible reservation procedures can be applied. The
Contracting Party entering the reservation may request in writing to the Secretary General
that the matter of its concern be referred either to the Council (the reservation procedure
based on Article 8 of the Convention) or directly back to the Harmonized System Committee
for re-examination at its next
This overview provides a legal framework of the actual reservation process including the
relevant parts of the Harmonized System Convention (Article 8), the Rules of Procedures of
the Harmonized System Committee (Article 20) and Decision of the Council No. 298.

Article 8 of the Harmonized System Convention

Role of the Council
1. The Council shall examine proposals for amendment of this Convention, prepared by the
Harmonized System Committee, and recommend them to the Contracting Parties under the
procedure of Article 16 unless any Council Member which is a Contracting Party to this
Convention requests that the proposals or any part thereof be referred to the Committee for
re-examination
2. The Explanatory Notes, Classification Opinions, other advice on the interpretation of the
Harmonized System and recommendations to secure uniformity in the interpretation and

application of the Harmonized System, prepared during a session of the Harmonized System
Committee under the provisions of paragraph l of Article 7, shall be deemed to be approved
by the Council if, not later than the end of the second month following the month during
which that session was closed, no Contracting Party to this Convention has notified the
Secretary General that it requests that such matter be referred to the Council.
3. Where a matter is referred to the Council under the provisions of paragraph 2 of this
Article, the Council shall approve such Explanatory Notes, Classification Opinions, other
advice or recommendations, unless any Council Member which is a Contracting Party to this
Convention requests that they be referred in whole or part to the Committee for reexamination.

Rule 20 of the Rules of Procedure of the Harmonized System Committee

Pursuant to Council Decision No. 298, the Secretary General may refer matters arising
under paragraph 2 of Article 8 of the Convention directly back to the Committee upon the
request of a Contracting Party, provided that the request is made in writing not later than the
end of the second month following the month during which a session of the Committee was
closed. The Secretary General shall then place the matter on the Agenda of the following
session of the Committee for re-examination.
If requests relating to the same matter are received from different Contracting Parties for
referral both to the Council and to the Committee, or if a Contracting Party does not specify
whether the matter should be referred to the Council or directly to the Committee, the matter
shall be referred to the Council. The Secretary General shall inform all Contracting Parties of
the receipt of a request for referral of a matter to the Council or to the Committee.
A Contracting Party making a request for referral of a matter to the Council or to the
Committee may withdraw its request at any time before the matter is examined by the
Council or re-examined by the Committee. However, the Committee will examine a matter if
it has been referred by the Council. In the event that a Contracting Party withdraws a request,
the original decision of the Committee shall be deemed to be approved, unless a request from
another Contracting Party dealing with the same matter is pending. The Secretary General
shall notify Contracting Parties of any withdrawal.
Notifications to the Secretary General to refer any matter to the Council or Committee for reexamination pursuant to Article 8.2 of the Convention and Council Decision No. 298 may not
be submitted before the day following the close of the Committee's session, but must be
submitted by the end of the second month following the month during which that session was
closed.
When, pursuant to the provisions of paragraph 3 of Article 8 of the Convention and Council
Decision No. 298, any matter is referred in whole or in part to the Committee for re-

examination, the Contracting Party which has requested that the matter be re-examined shall
submit to the Secretary General, not less than 60 days before the opening date of the next
session of the Committee, a note setting out its reasons for requesting the re-examination,
together with its proposals for resolving the matter. The Secretary General shall circulate this
note to the other Contracting Parties.
Decision of the Council No. 298 (93rd/94th Sessions June 1999) Procedure for reexamination of certain Matters by the Harmonized System Committee

THE COUNCIL
Having regard to Article III of the Convention establishing a Customs Co-operation Council
Having regard to articles 6, 7 and 8 of the international convention on the harmonized
commodity description and coding system (hereinafter referred to as the harmonized system
convention)
Having regard to rule 20 of the rules of procedure of the harmonized system committee,
considering that it is desirable to introduce an expeditious procedure which would enable
timely re-examination of a matter for which a request has been made under paragraphs 2 and
3 of Article 8 of the Harmonized System Convention,

Decides as follows:

1. The Council authorizes the Secretary General, at the request of a Contracting Party, to refer
directly back to the Harmonized System Committee matters arising under paragraph 2 of
Article 8 of the Harmonized System Convention.
2. The following procedure shall apply whenever a Contracting Party to the Harmonized
System Convention requests under paragraph 2 of Article 8 of the said Convention, that the
Explanatory Notes, Classification Opinions, other advice on the interpretation of the
Harmonized System or recommendations to secure uniformity in the interpretation and
application of the Harmonized System prepared during a session of the Harmonized System
Committee under the provisions of paragraph 1 of Article 7 be referred to the Council :

(a) Not later than the end of the second month following the month during which the session
of the Harmonized System Committee was closed, a Contracting Party may request in writing
to the Secretary General that such matter be referred to:
(i) To the Council.
(ii) Directly back to the Harmonized System Committee for re-examination at its next
session.
(b) If a request is received in accordance with paragraph 2 (a) (ii), the Secretary General shall
place the matter on the Agenda of the following session of the Harmonized System
Committee for reexamination.
(c) If requests relating to the same matter are received from different Contracting Parties for
referral under both 2 (a)(i) and 2 (a)(ii), or if a Contracting Party does not specify whether the
matter should be referred to the Council or directly to the Committee, the matter shall be
denoted to the Council.
(d) The Secretary General shall inform all Contracting Parties of the receipt of a request
pursuant to paragraph 2 (a).
3. A Contracting Party to the Harmonized System Convention making a request under
paragraph 2 (a) may withdraw its request at any time before the matter is examined by the
Council or re-examined by the Harmonized System Committee, as the case may be.
However, the Committee will examine the matter if it has received a referral from the
Council.
4. In the event that a Contracting Party withdraws a request pursuant to paragraph 3, the
decision by the Harmonized System Committee shall be deemed approved, unless a similar
request from another Contracting Party is pending.
5. The Secretary General shall notify the Contracting Parties of a withdrawal pursuant to
paragraph

Harmonized Commodity Description and Coding Systems (HS)

The Harmonized System is an international nomenclature for the classification of products. It
allows participating countries to classify traded goods on a common basis for customs
purposes. At the international level, the Harmonized System (HS) for classifying goods is a
six-digit code system.
The HS comprises approximately 5,300 article/product descriptions that appear as headings
and subheadings, arranged in 99 chapters, grouped in 21 sections. The six digits can be
broken down into three parts. The first two digits (HS-2) identify the chapter the goods are
classified in, e.g. 09 = Coffee, Tea, Mat and Spices. The next two digits (HS-4) identify
groupings within that chapter, e.g. 09.02 = Tea, whether or not flavoured. The next two digits
(HS-6) are even more specific, e.g. 09.02.10 Green tea (not fermented)... Up to the HS-6 digit

level, all countries classify products in the same way (a few exceptions exist where some
countries apply old versions of the HS).
The Harmonized System was introduced in 1988 and has been adopted by most of the
countries worldwide. It has undergone several changes in the classification of products. These
changes are called revisions and happened in 1996, 2002 and 2007.

Harmonized System Codes (HS Code)

01 LIVE ANIMALS
0101 horses, asses, mules and hinnies, live
0102 bovine animals, live
0103 swine, live
0104 sheep and goats, live
0105 chickens, ducks, geese, turkeys, and guineas, live
0106 animals, live, nesoi Nesoi - not elsewhere specified of indicated.

02 MEAT & EDIBLE MEAT OFFAL

0201 meat of bovine animals, fresh or chilled
0202 meat of bovine animals, frozen
0203 meat of swine (pork), fresh, chilled or frozen
0204 meat of sheep or goats, fresh, chilled or frozen
0205 meat of horses, asses, mules, hinnies fr, chld, fz
0206 ed offal, bovine, swine, sheep, goat, horse, etc.
0207 meat & ed offal of poultry, fresh, chill or frozen
0208 meat & edible offal nesoi, fresh, chilled or frozen
0209 pig & poultry fat fresh chld frzn salted dried smkd
0210 meat & ed offal salted, dried etc. & flour & meal

03 FISH & CRUSTACEANS

0301 fish, live
0302 fish, fresh or chilled (no fillets or other meat)
0303 fish, frozen (no fish fillets or other fish meat)
0304 fish fillets & other fish meat, fresh, chill or froz
0305 fish, dried, salted etc, smoked etc, ed fish meal
0306 crustaceans, live, fresh etc, and cooked etc.
0307 molluscs & aquatic invertebrates nesoi, live etc

04 DAIRY, EGGS, HONEY, & ED. PRODUCTS

0401 milk and cream, not concentrated or sweetened
0402 milk and cream, concentrated or sweetened
0403 buttermilk, yogurt, kephir etc, flavored etc or not
0404 whey & milk products nesoi, flavored etc. or not
0405 butter and other fats and oils derived from milk
0406 cheese and curd
0407 birds' eggs, in the shell, fresh, preserved or cooked
0408 birds' eggs, not in shell & yolks, fresh, dry, etc
0409 honey, natural
0410 edible products of animal origin, nesoi

05 PRODUCTS OF ANIMAL ORIGIN

0501 human hair, unworked and waste of human hair
0502 hogs' hair etc, badger hair etc, waste hair etc.
0503 horsehair and horsehair waste
0504 animal (not fish) guts, bladders, stomachs & parts
0505 bird skins & other feathered parts and down
0506 bones & horn cores, unworked etc, powder & waste
0507 ivory, tortoise-shell, whalebone, horns etc, unwrk

0508 coral, shell of molluscs etc unworked powder/waste

0509 natural sponges of animal origin
0510 ambergris, castoreum etc, glands etc for pharmacy
0511 animal products nesoi, dead animals, inedible etc.
06 LIVE TREES & OTHER PLANTS
0601 bulbs, tubers etc, chicory plants & roots nesoi
0602 live plants nesoi, cuttings etc., mushroom spawn
0603 cut flowers & buds for bouquet etc., prepared
0604 foliage, grasses etc for bouquets etc, prepared

07 EDIBLE VEGETABLES
0701 potatoes (except sweet potatoes), fresh or chilled
0702 tomatoes, fresh or chilled
0703 onions, shallots, garlic, leeks etc, fr or chilled
0704 cabbages, cauliflower, kale etc, fresh or chilled
0705 lettuce and chicory, fresh or chilled
0706 carrots, turnips & other edible roots, fr or chill
0707 cucumbers and gherkins, fresh or chilled
0708 leguminous vegetables, shelled or not, fr or chill
0709 vegetables nesoi, fresh or chilled
0710 vegetables (raw or cooked by steam etc), frozen
0711 vegetables, temporarily preserved, not now edible
0712 vegetables, dried, whole, cut etc., no added prep
0713 leguminous vegetables, dried shelled
0714 cassava arrowroot etc fresh or dry: sago pith

08 ED. FRUITS & NUTS, PEEL OF CITRUS/MELONS

0801 coconuts, brazil nuts & cashew nuts, fresh or dry

0802 nuts nesoi, fresh or dried

0803 Bananas and plantains, fresh or dried
0804 dates, figs, pineapples, avocados etc, fr or dried
0805 citrus fruit, fresh or dried
0806 grapes, fresh or dried
0807 melons and papayas, fresh
0808 apples, pears and quinces, fresh
0809 apricots, cherries, peaches, plums & sloes, fresh
0810 fruit nesoi, fresh
0811 fruit & nuts (raw or cooked by steam etc), frozen
0812 fruit & nuts temporarily preserved, not now edible
0813 fruit dried nesoi, mixtures of nuts or dried fruit
0814 peel, citrus or melon, fresh, frzn, dried, provsl pres

09 COFFEE, TEA, MATE & SPICES

0901 coffee, coffee husks etc, substitutes with coffee
0902 tea
0903 mate
0904 pepper, genus piper, genus capsicum or pimenta
0905 vanilla beans
0906 cinnamon and cinnamon-tree flowers
0907 cloves (whole fruit, cloves and stems)
0908 nutmeg, mace and cardamoms
0909 seeds, anise, badian, fennel, coriander, cumin etc
0910 ginger, saffron, tumeric, thyme, bay leaves etc

10 CEREALS
1001 wheat and meslin

1002 rye in the grain

1003 barley
1004 oats
1005 corn (maize)
1006 rice
1007 grain sorghum
1008 buckwheat, millet & canary seed, cereals nesoi

11 MILLING INDUSTRY PRODUCTS

1101 wheat or meslin flour
1102 cereal flours, except of wheat or of meslin
1103 cereal groats, meal and pellets
1104 cereal grains, worked etc nesoi, cereal germs, wrk
1105 flour, meal and flakes of potatoes
1106 flour & meal of dry, legum vegs, sago, fruit etc.
1107 malt, whether or not roasted
1108 starches, inulin
1109 wheat gluten, whether or not dried

12 OIL SEEDS/MISC. GRAINS/MED. PLANTS/STRAW

1201 soybeans, whether or not broken
1202 peanuts (ground-nuts), raw
1203 copra
1204 flaxseed (linseed), whether or not broken
1205 rape or colza seeds, whether or not broken
1206 sunflower seeds, whether or not broken
1207 oil seeds & oleaginous fruits nesoi, broken or not
1208 flour & meal of oil seed & olea fruit (no mustard)

1209 seeds, fruit and spores, for sowing

1210 hop cones, fresh or dried, lupulin
1211 plants etc for pharmacy, perfume, insecticides etc
1212 locust beans, seaweed, s beet & cane: fruit pits etc.
1213 Cereal straw & husks unprep w/n chop etc or pellet
1214 rutabagas, hay, clover & other forage products

13 LAC, GUMS, RESINS, ETC.

1301 lac, natural gums, resins, gum-resins and balsams
1302 veg saps & extracts: pectates etc: agar-agar etc.

14 VEGETABLE PLAITING MATERIALS

1401 vegetable plaiting materials (bamboos, reeds etc.)
1402 veg materials (kapok etc) for stuffing or padding
1403 veg materials (broom corn etc) for brooms & brushes
1404 vegetable products nesoi

15 ANIMAL OR VEGETABLE FATS, OILS & WAXES

1501 lard, other pig fat and poultry fat, rendered
1502 fats, bovine, sheep or goat, raw or rendered
1503 lard stearin/lard oil/etc not emulsified or preprd
1504 fats & oils, their fractions, fish & marine mammal
1505 wool grease & fatty substances derived therefrom
1506 animal fat & oil & reaction nesoi not chem modified
1507 soybean oil & its fractions, not chemically modified
1508 peanut oil & its fractions, not chemically modified
1509 olive oil & its fractions, not chemically modified
1510 olive-residue oil & blends (1509 & 1510) not chem mod

1511 palm oil & its fractions, not chemically modified

1512 sunflower-seed, safflower or cottonseed oil, not ch mod
1513 coconut, palm kernel or babassu oil etc, not ch mod
1514 rapeseed, colza or mustard oil etc, not chem modif
1515 fixed veg fats & oils nesoi etc, not chem modified
1516 an or veg fats & oils, hydrogen etc, not fur prep
1517 margarine, edible mixtures etc an or veg fat & oil
1518 animal/veg fats & oils chem modified, inedbl mxt etc
1519 ind monocarb fat acids, acid oil, ref, ind fat alc
1520 glycerol (glycerine), glycerol waters and lyes
1521 veg waxes nesoi, beeswax etc and spermaceti
1522 degras, residues from fatty substances/animal/veg waxs

16 ED. PREP. OF MEAT, FISH, CRUSTACEANS, ETC

1601 sausages, similar prdt meat etc food prep of these
1602 prepared or preserved meat, meat offal & blood nesoi
1603 extracts etc. of meat, fish, crustaceans, etc.
1604 prep or pres fish, caviar & caviar substitutes
1605 crustaceans molluscs etc prepared or preserved

17 SUGARS & SUGAR CONFECTIONERY

1701 cane or beet sugar & chem pure sucrose, solid form
1702 sugars nesoi, incl chem pure lactose etc, caramel
1703 molasses from the extraction or refining of sugar
1704 sugar confection (incl white chocolate), no cocoa

18 COCOA & COCOA PREPARATIONS

1801 cocoa beans, whole or broken, raw or roasted
1802 cocoa shells, husks, skins and other cocoa waste
1803 cocoa paste, defatted or not
1804 cocoa butter, fat and oil
1805 cocoa powder, not sweetened
1806 chocolate & other food products containing cocoa

19 PREPS. OF CEREALS, FLOUR, STARCH OR MILK

1901 malt ext, food prep of flour etc un 50% cocoa etc
1902 pasta, prepared or not, couscous, prepared or not
1903 tapioca and substitutes from starch in flakes, etc
1904 foods prep by swell cereal, cereal nesoi, grain fm
1905 bread, pastry cakes etc: comm wafers, empty caps etc

20 PREPS OF VEGS, FRUITS, NUTS, ETC.

2001 veg, fruit, nuts etc, prep or pres by vinegar etc
2002 tomatoes prepared or preserved nesoi
2003 mushrooms and truffles prepared or preserved nesoi
2004 vegetables nesoi prepared or preserved nesoi, frozen
2005 vegetables nesoi prepared etc nesoi, not frozen
2006 fruit/nuts/fruit-peel etc, preserved by sugar
2007 jams, fruit jellies, marmalades etc, cooked
2008 fruit, nuts etc prepared or preserved nesoi
2009 fruit juices (& grape must) & veg juice, no spirit

21 MISC. EDIBLE PREPARATIONS

2101 extracts etc of coffee, tea or mate, roast chicory

2102 yeasts, dead sing-cell micro-org nesoi, baking powder

2103 sauces & prep,mixed condiments, mustard flour etc
2104 soups, broths & preps, homogenized comp food preps
2105 ice cream and other edible ice, with cocoa or not
2106 food preparations nesoi

22 BEVERAGES, SPIRITS & VINEGAR

2201 waters, natural etc, not sweetened etc, ice & snow
2202 waters, sweetened etc & other nonalc beverages nesoi
2203 beer made from malt
2204 wine of fresh grapes, grape must nesoi
2205 vermouth & other wine of fresh grapes spec flavored
2206 fermented beverages nesoi (cider, berry, mead etc)
2207 ethyl alcohol, undenat, n/un 80% alc, alcohol, denat
2208 ethyl alcohol, undenat, und 80% alc, spirit bev etc
2209 vinegar & substitutes for vinegar from acetic acid

23 RESIDUES FROM FOOD INDUSTRIES, ANIMAL FEED

2301 flour, meal etc of meat etc, not for human: greavs
2302 bran, sharps etc from working cereals & leg plants
2303 residues of starch mfr or sugar mfr or brewing etc
2304 soybean oilcake & other solid residue, wh/not ground
2305 peanut oilcake & other solid residue, wh/not ground
2306 oilcake etc nesoi, from veg fats & oils nesoi
2307 wine lees, argol
2308 veg material, waste etc for feeding animals nesoi
2309 preparations used in animal feeding

24 TOBACCO & MANUF. TOBACCO SUBSTITUTES

2401 tobacco, unmanufactured, tobacco refuse
2402 cigars, cigarettes etc., of tobacco or substitutes
2403 tobacco & tobacco subst mfrs nesoi, tob proces etc

25 SALT, SULPHUR, EARTH & STONE, LIME & CEMENT

2501 salt incl table & dentrd, pure sodium chloride
2502 unroasted iron pyrites
2503 sulfur of all kinds nesoi
2504 natural graphite
2505 natural sands of all kinds, except metal-bearing
2506 quartz (other than natural sands), quartzite
2507 kaolin and other kaolinic clays, incl calcined
2508 clays nesoi, andalusite, kyanite etc, mullite etc
2509 chalk
2510 natural calcium (inc alum cal) phosp & phosp chalk
2511 natural barium sulfate, nat barium carbonate nesoi
2512 siliceous fossil meals & earths w spec grav of 1 or less
2513 pumice, emery, natural corundum and garnet etc
2514 slate, crude or roughly trimmed
2515 marble, travertine etc. and alabaster, crude etc.
2516 granite, porphyry, basalt etc., crude or cut etc.
2517 pebbles, gravel etc, macadam of slag, dross etc.
2518 dolomite, calcined or not, roughly trimmed etc.
2519 magnesite, fused magnesia, d-b magn, m oxide nesoi
2520 gypsum, anhydrite, plasters (cal gypsm or sulfate)
2521 limestone flux, lmstn & oth cal sto usd mfr lime, cement

2522 quicklime, slaked lime and hydraulic lime

2523 portland cement, aluminous cement, slag cement etc
2524 asbestos
2525 mica, including splittings, mica waste
2526 natural steatite, roughly trimmed etc, talc
2527 natural cryolite, natural chiolite
2528 natural borates & conc, natural boric acid n/ov 85%
2529 feldspar, leucite, nepheline, & syenite, fluorspar
2530 mineral substances nesoi

26 ORES SLAG & ASH

2601 iron ores & concentrates, including roast pyrites
2602 manganese ores & concentrates inc mangnfrs iron ores
2603 copper ores and concentrates
2604 nickel ores and concentrates
2605 cobalt ores and concentrates
2606 aluminum ores and concentrates
2607 lead ores and concentrates
2608 zinc ores and concentrates
2609 tin ores and concentrates
2610 chromium ores and concentrates
2611 tungsten ores and concentrates
2612 uranium or thorium ores and concentrates
2613 molybdenum ores and concentrates
2614 titanium ores and concentrates
2615 niobium, tantalum, vanadium & zirconium ore & conc
2616 precious metal ores and concentrates
2617 ores and concentrates nesoi

2618 granulated slag from iron or steel manufacture

2619 slag, dross, scalings & other waste from manu iron/steel
2620 ash & residues (not from iron etc mfr) with metal cont
2621 ash and slag nesoi, including seaweed ash (kelp)

27 MINERAL FUELS, OILS, WAXES & BITUMINOUS SUB

2701 coal, briquettes, ovoids etc, mfr from coal
2702 lignite, agglomerated or not, excluding jet
2703 peat (including peat litter), incl agglomrtd
2704 coke etc of coal, lignite or peat, retort carbon
2705 coal gas, water gas, prdcr gas etc, ex pet gs & othgs
2706 mineral tars, including reconstituted tars
2707 oils etc from high temp coal tar, sim aromatic etc
2708 pitch & pitch coke from coal tar or other min tars
2709 crude oil from petroleum and bituminous minerals
2710 oil (not crude) from petrol & bitum mineral etc,
2711 petroleum gases & other gaseous hydrocarbons
2712 petroleum jelly, mineral waxes & similar products
2713 petroleum coke, petroleum bitumen & other residues
2714 bitumen & asphalt, natural, shale & tar sands etc.
2715 bit mixture from nat asph, nat bit, pet bit, min tar or pt
2716 electrical energy

28 INORGANIC CHEM, ORG/INORG COMPOUNDS OF PRECIOUS METALS, ISOTOPES

2801 fluorine, chlorine, bromine & iodine

2802 sulfur, sublimed or precipitated, collodial sulfur

2803 carbon, nesoi (including carbon black)
2804 hydrogen, rare gases and other nonmetals
2805 alkali metals etc, rare-earth metals etc, mercury
2806 hydrogen chloride, chlorosulfuric acid
2807 sulfuric acid, oleum
2808 nitric acid, sulfonitric acids
2809 diphosphorus pentaoxide, phosphoric acid etc
2810 oxides of boron, boric acids
2811 Inorganic acids & inorganic oxy nonmet comp nesoi
2812 halides & halide oxides of nonmetals
2813 sulfides of nonmetals, commercial phosp trisulfide
2814 ammonia, anhydrous or in aqueous solution
2815 sodium hydrox, potass hydrox sod or potass perox
2816 hydrox etc of magnesium, oxides etc strontium etc
2817 zinc oxide and zinc peroxide
2818 aluminum oxide (incl art corundum), alum hydroxide
2819 chromium oxides and hydroxides
2820 manganese oxides
2821 iron oxides & hydroxides, earth colors n/un 70% iron
2822 cobalt oxide & hydroxide, commercial cobalt oxides
2823 titanium oxides
2824 lead oxides, red lead and orange lead
2825 hydrazine etc, other inorg bases, metal oxides etc
2826 fluorides, fluorosilicates, fluoroaluminates etc
2827 chlorides etc, bromides etc, iodides etc.
2828 hypochlorites etc, chlorites, hypobromites
2829 chlorates etc, bromates etc, iodates etc.

2830 sulfides, polysulfides

2831 dithionites and sulfoxylates
2832 sulfites, thiosulfates
2833 sulfates, alums, peroxosulfates (per sulfates)
2834 nitrites, nitrates
2835 phosphinates, phosphonates, phosphates & polyphosp
2836 carbonates, peroxocarbonates, comm amm carbonate
2837 cyanides, cyanide oxides and complex cyanides
2838 fulminates, cyanates and thiocyanates
2839 silicates, commercial alkali metal silicates
2840 borates, peroxoborates
2841 salts of oxometallic or peroxometallic acids
2842 salts of inorganic acids or peroxoacids nesoi
2843 colloidal prec metal, prec metal comp & amalgams
2844 radioactive chemical elements & isotopes etc.
2845 stable isotopes and compounds thereof
2846 rare-earth metal compounds of yttrium or scandium
2847 hydrogen peroxide, whether/not solidified w/ urea
2848 phosphides, excluding ferrophosphorus
2849 carbides
2850 hydrides, nitrides, azides, silicides & borides
2851 inorganic compounds nesoi: liq air: amalgams nesoi

29 ORGANIC CHEMICALS
2901 acyclic hydrocarbons
2902 cyclic hydrocarbons
2903 halogenated derivatives of hydrocarbons
2904 hydrocarbon derivatives, sulfonated, nitrated etc

2905 acyclic alcohols & halogenat, sulfonatd etc derivs

2906 cyclic alcohols & halogenatd, sulfonatd etc derivs
2907 phenols, phenol-alcohols
2908 phenol or phenol-alcohol deriv, halog, sulf etc
2909 ethers, ether-alcohols, alcohol peroxides etc.
2910 epoxides with a 3 memb ring & halog, sulfon etc
2911 acetals and hemiacetals with or w/o other oxy func
2912 aldehydes, its cyclic polymers, paraformaldehyde
2913 halogenated, sulfonated etc der of aldehyde compounds
2914 ketones & quinones & halogenatd, sulfonatd der etc
2915 sat acyclic nonocarbox acid & anhyd, halogen etc
2916 unsat acyclic & cyclic monocarbox acid & anhyd etc
2917 polycarboxylic acids & anhyd etc, halog, sulf etc
2918 carboxylic acid, added oxygen & anhy etc, hal etc
2919 phosphoric esters & salts, lactophosphates etc.
2920 Esters of inorg acids & salts, their halog etc der
2921 amine-function compounds
2922 oxygen-function amino-compounds
2923 quaternary ammonium salts etc, lecithins etc.
2924 carboxyamide-function comp, amide-function com etc
2925 carboxyimide-function comp, imine-function com etc
2926 nitrile-function compounds
2927 diazo-, azo-, or azoxy-compounds
2928 organic derivatives of hydrazine or hydroxylamine
2929 nitrogen function compounds nesoi
2930 organo-sulfur compounds
2931 organo-inorganic compounds nesoi
2932 heterocyclic compounds, oxygen hetero-atom(s) only

2933 heterocyclic comp, nit hetero-atom, nucleic acids

2934 heterocyclic compounds nesoi
2935 sulfonamides
2936 provitamins and vitamins & derivatives & intermixs
2937 hormones, derivatives & steroids used as hormones
2938 glycosides, natural or synth & salts, ethers etc.
2939 veg alkaloids, nat or synth & salts, ethers etc.
2940 sugars, chem pure (except sucrose, lactose, fructose)
2941 antibiotics
2942 organic compounds nesoi

30 PHARMACEUTICAL PRODUCTS
3001 glands etc dry & ext, heparin, hum etc subst nesoi
3002 human blood, animal blood, antisera, vaccines etc
3003 medicaments nesoi of mixtures, not dosage etc form
3004 medicaments nesoi, mixed or not, in dosage etc fm
3005 bandages etc coated etc or in retail medic etc fm
3006 pharmaceutical goods (specified sterile prod etc.)

31 FERTILIZERS
3101 animal/veg fertilizer, mixed/not/chemically treated
3102 mineral or chemical fertilizers, nitrogenous
3103 mineral or chemical fertilizers, phosphatic
3104 mineral or chemical fertilizers, potassic
3105 m or ch fertilizer, n/un2of3el, fert nesoi, fert pack

32 TANNING OR DYEING EXTRACTS, DYES, PIGMENTS, PAINTS & VARNISHES,

PUTTY, & INKS

3201 tanning ext of veg origin, tannins & its salts etc
3202 syn org & inorg tanning subst, tan prep, enz prep
3203 coloring matter of vegetable or animal origin
3204 syn org coloring matter & prep, syn org brit agent
3205 color lakes, preparations based on color lakes
3206 coloring matter nesoi, coloring prep nesoi, etc.
3207 prep pigments etc for ceramic etc indust, frit etc
3208 paint & varnish from synth etc polymers nonaq, etc
3209 paint & varnish from synth etc polymers aqueous md
3210 paints & varnishes nesoi, water pigments for leather
3211 prepared driers
3212 pigments nonaq liquid etc for paint, st foil, dye etc
3213 artist colors etc in tablets, tubes, jars etc.
3214 glaziers putty, resin cements, caulking comps etc
3215 ink, printing, writing, drawing etc, concen or not

33 OILS & RESINOIDS, PERFUMERY, COSMETIC OR TOILET PREPARATIONS

3301 essential oils, resinoids, terpenic by-products etc
3302 odoriferous mixtures as raw materials for industry
3303 perfumes and toilet waters
3304 beauty, make-up & skin-care prep, manicure etc prp
3305 preparations for use on the hair
3306 preparations for oral or dental hygiene
3307 personal toilet etc prep nesoi, shaving, bath etc.

34 SOAPS, WAXES, SCOURING PRODUCTS, CANDLES, MODELING PASTES, DENTAL

WAXES
3401 soap, organic surf-act prep for soap use, bars etc
3402 organic surf-act agents, preps & cleaning preps

3403 lubricating preps, antirust & treating textiles etc

3404 artificial and prepared waxes
3405 polishes & creams for leather, wood etc, scour prp
3406 candles, tapers and the like
3407 modeling pastes for child etc, dental impr comp etc

35 ALBUMINOIDAL SUB, STARCHES, GLUES, ENZYMES

3501 casein, caseinates and other casein derivatives
3502 albumins and albumin derivatives
3503 gelatin & deriv, isinglass, glues, animal or nesoi
3504 peptones, other proteins & deriv etc, hide powder
3505 dextrins etc, glues based on starches, dextrin etc
3506 prepared glues & adhesives nesoi, glue retail pack
3507 enzymes, prepared enzymes nesoi

36 EXPLOSIVES, MATCHES, PYROTECHNIC PRODUCTS

3601 propellant powders
3602 prepared explosives other than propellent powders
3603 safety fuses, detonating fuse, percussion caps etc
3604 fireworks, signalling flares, rain rockets etc.
3605 matches, except pyrotechnic articles
3606 ferrocerium & other pyrophoric alloys, etc.

37 PHOTOGRAPHIC OR CINEMATOGRAPHIC GOODS

3701 photo plates & film, flat, sensitized, unexposed
3702 photo film in rolls sensitized, unexposed
3703 photo paper, paperboard & textiles, sens, unexposed
3704 photo plates, film, paper, etc, exposed, not develop
3705 photo plates & still film, exposed & developed

3706 motion-picture film, exposed and developed

3707 photographic chemicals, unmixed prod retail packed

38 MISCELLANEOUS CHEMICAL PRODUCTS

3801 artificial graphite, collodial graphite & prep etc
3802 activated carbon etc., animal black, inc spent
3803 tall oil, whether or not refined
3804 residual lyes from wood pulp mfr (except tall oil)
3805 turpentine etc, crude dipentene, pine oil etc
3806 rosin & resin acids etc, rosin spirit etc, run gum
3807 wood tar, vegetable pitch etc & similar preps
3808 insecticides, rodenticides, fungicides etc, retail
3809 finishing agents etc for textiles, paper etc nesoi
3810 pickling preps for metal, soldering etc powder etc
3811 antiknock preps & other additives for mineral oils (including gasoline) or for other liquids
used for the same purposes as mineral oils
3812 prepared rubber accelerators, compound plasticizers nesoi and antioxidizing preparations
and other compound stabilizers for rubber or plastics
3813 prep & charges for fire-extinguishers etc
3814 organic composite solvents & thinners, nesoi
3815 reaction initiators & acceler & catalytic prep nesoi
3816 refractory cements, mortars, concretes, etc. nesoi
3817 mixed alkylbenzenes & mixed alkylnaphthalene nesoi
3818 chem elem doped, used in electron, discs wafers et
3819 hydraulic brake fluids/liq for hydraulic trans etc
3820 antifreezing preparations & prepared deicing fluids
3821 prepared culture media for devel of microorganisms
3822 composite diagnostic/lab reagents, except pharmaceutical preparations of heading 3002 or

3006
3823 Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols
3824 binders made for foundry moulds or cores; chemical products and preparations, including
residual products, of the chemical or allied industries, nesoi

39 PLASTICS & ARTICLES THEREOF

3901 polymers of ethylene, in primary forms
3902 polymers of propylene or other olefins, prim forms
3903 polymers of styrene, in primary forms
3904 polymers of vinyl chloride etc., in primary forms
3905 polymers of vinyl acetate & other vinyl polym, pr fm
3906 acrylic polymers in primary forms
3907 polyethers, expoxides & polyesters, primary forms
3908 polyamides in primary forms
3909 amino resins, phenolics & polyurethanes, prim form
3910 silicones, in primary forms
3911 petro resins, polysulfides etc nesoi, primary form
3912 cellulose and chemical deriv nesoi, primary forms
3913 natural (inc modified) polymers nesoi, primary forms
3914 ion-exchangers based on plastics, in primary forms
3915 waste, parings and scrap, of plastics
3916 monofil, cr-sect ovimm, rods, sticks etc, plastics
3917 tubes, pipes & hoses & their fittings, of plastics
3918 floor cover (rolls & tiles) & wall cover, plastics
3919 self-adhesive plates, sheets, film etc of plastics
3920 plates, sheets, film etc no ad, non-cel etc, plast
3921 plates, sheets, film, foil & strip nesoi, plastics
3922 baths, washbasins, lavatory seats etc of plastics

3923 containers (boxes, bags etc), closurers etc, plast

3924 tableware & other household articles etc, plastics
3925 builders' ware of plastics, nesoi
3926 articles of plastics (inc polymers & resins) nesoi

40 RUBBERS & ARTICLES THEREOF

4001 natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary
forms or in plates, sheets or strip
4002 synthetic rubber & factice in primary forms etc.; mixtures of natural rubber or gums with
synthetic rubber or factice, in primary forms etc.
4003 reclaim rubber in primary forms/plates, sheets/strip
4004 waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtain
thereform
4005 compounded rubber, unvulcanised, primary forms etc
4006 unvulc rubber forms nesoi & unvulc rubber articles
4007 vulcanized rubber thread and cord
4008 plates, sheets, profile shapes etc, soft vulc rubber
4009 tubes, pipes & hoses of unhard vulcanized rubber
4010 conveyor or transmiss belts of vulcanized rubber
4011 new pneumatic tires, of rubber
4012 retread or used pneu tires, solid tires etc, rubber
4013 inner tubes for tires, of rubber
4014 hygienic or pharm articles of unhard vulcan rubber
4015 art of apparel & access of unhard vulcanized rubber
4016 articles nesoi of unharded vulcanized rubber
4017 hard rubber in all forms: articles of hard rubber

41 RAW HIDES & SKINS & LEATHER

4101 raw hides & skins of bovine or equine animals

4102 raw skins of sheep or lambs nesoi

4103 raw hides and skins nesoi (fr or pres not tan etc)
4104 bovine or equine leather, no hair nesoi
4105 sheep or lamb skin leather, no wool nesoi
4106 goat or kidskin leather, no hair nesoi
4107 leather of animals nesoi, no hair nesoi
4108 chamois (including combination chamois) leather
4109 patent & patent laminated leather, metallized leather
4110 leather waste, leather dust, powder and flour
4111 composition lea, lea fiber in slabs, sheets, strip

42 ARTICLES OF LEATHER, SADDLERY & HARNESS, TRAVEL GOODS, HANDBAGS,

ARTICLES OF GUT
4201 saddlery, harness, traces, leads etc, any material
4202 travel goods, handbags, wallets, jewelry cases etc
4203 articles of apparel & access, leather & comp leather
4204 articles of leather used in machinery/mech appliances
4205 articles of leather, nesoi
4206 articles of gut nesoi, of gold beater's skin etc.

43 FURSKINS & ARTIFICIAL FUR, MANUFACTURES

4301 raw furskins nesoi (incl pcs for fur use)
4302 tanned or dressed furskins (incl pcs etc)
4303 articles of apparel etc, of furskin
4304 artificial fur and articles thereof

44 WOOD & ARTICLES OF WOOD, WOOD CHARCOAL

4401 fuel wood in logs etc, wood in chips, etc.

4402 wood charcoal, whether or not agglomerated

4403 wood in the rough, stripped or not of sapwood etc
4404 hoopwood, split poles, pickets and stakes etc
4405 wood wool (excelsior), wood flour
4406 railway or tramway sleepers (cross-ties) of wood
4407 wood sawn or chipped length, sliced etc, ov6mm thick
4408 veneer sheets etc, not over 6 mm thick
4409 wood, continuously shaped (tongued, grooved etc.)
4410 particle board & similar board of wood etc.
4411 fiberboard of wood or other ligneous materials
4412 plywood, veneered panels & similar laminated wood
4413 densified wood blocks/plates/strips/profile shapes
4414 wooden frames paintings, photographs, mirrors, etc
4415 packing cases etc of wood, pallets etc of wood
4416 casks, barrels, vats, etc. and parts, of wood
4417 tools, tool & broom bodies etc shoe last/trees wood
4418 builders' joinery and carpentry of wood
4419 tableware and kitchenware, of wood
4420 wood marquetry etc, jewel case etc & wood furn nesoi
4421 articles of wood, nesoi

45 CORK & ARTICLES OF CORK

4501 natural cork, raw or simply prep, waste cork etc.
4502 natural cork deback/rgh sqd in blocks/sheets/strips
4503 articles of natural cork
4504 agglomerated cork and articles thereof

46 MANU. OF STRAW, ESPARTO, OR OTHER PLAITING MATERIALS, BASKETWARE

AND WICKERWORK

4601 plaits etc & products of plaiting materials

4602 basketwork, wickerwork of plaits etc, loofa article

47 PULP OF WOOD, WASTE & SCRAP OF PAPER

4701 mechanical woodpulp
4702 chemical woodpulp, dissolving grades
4703 chemical woodpulp, soda or sulfate, not dissoly gr
4704 chemical woodpulp, sulfite, not dissolving grades
4705 semichemical woodpulp
4706 pulps of fiberous cellulosic material nesoi
4707 waste and scrap of paper or paperboard

48 PAPER & PAPERBOARD, ARTICLES OF PAPER PULP

4801 newsprint, in rolls or sheets
4802 paper, uncoat, for writing etc, rolls, handmade paper
4803 toilet etc household/santry stock ppr roll/sheet ov 36cm
4804 kraft paper & paperboard, uncoat nesoi, rolls etc
4805 paper & paperboard, uncoat, nesoi, rolls or sheets
4806 veg parchment, greaseproof papers etc, rolls etc
4807 composite paper & paperboard, no surf coat, roll etc
4808 paper and paperboard, corrugated etc, rolls etc
4809 paper, carbon, self copy etc, rolls etc ov 36 cm w
4810 paper & paperboard, coated with kaolin etc, roll etc
4811 paper, paperboard, wad etc, coat etc nesoi, roll etc
4812 filter blocks, slabs and plates, of paper pulp
4813 cigarette paper, cut to size etc or not
4814 wallpaper etc., window transparencies of paper
4815 floor coverings, paper/paperboard base w/n cut to size
4816 paper, carbon, self-copy etc nesoi, boxed or not

4817 envelopes, postcards etc & boxes etc of stationery

4818 toilet paper, paper tissues, towels, napkins etc
4819 cartons etc paper, office box files etc, paper etc
4820 registers, notebooks, binders, bus forms etc, paper
4821 labels of paper or paperboard, printed or not
4822 bobbins, spools etc. of pap pulp, paper & paperboard
4823 paper, paperboard, cellulose wad to size & arts nesoi

49 PRINTED BOOKS, NEWSPAPERS, PICTURES, MANUSCRIPTS, TYPESCRIPTS &

PLANS
4901 books, brochures & similar printed matter
4902 newspapers, journals & periodicals
4903 children's picture, drawing or coloring books
4904 music, printed or in manuscript, bound etc or not
4905 maps & hydrographic charts etc, atlases etc
4906 plans, drawings for architectural, etc purposes
4907 unused postage, check forms, banknotes, stock, etc
4908 transfers (decalcomanias, except toy)
4909 printed or illust post cards, greeting cards, etc.
4910 calendars, calendar blocks of any kind, printed
4911 printed matter nesoi, incl print pictures & photos

50 SILK, INC. YARNS & WOVEN FABRICS THEREOF

5001 silkworm cocoons suitable for reeling
5002 raw silk (not thrown)
5003 silk waste, including silk yarn waste etc.
5004 silk yarn, not spun from waste, not retail packed
5005 yarn spun from silk waste not put up for retail sale

5006 silk yarn & yarn from waste put up for ret, silkworm gut
5007 woven fabrics of silk or silk waste

51 WOOL & FINE OR COARSE ANIMAL HAIR, INC. YARNS & WOVEN FABRICS
THEREOF
5101 wool, not carded or combed
5102 fine or coarse animal hair, not carded or combed
5103 waste of wool or of fine or coarse animal hair
5104 garnetted stock of wool/fine or coarse animal hair
5105 wool & fine or coarse animal hair, carded & combed
5106 yarn of carded wool, not put up for retail sale
5107 yarn of combed wool, not put up for retail sale
5108 yarn of fine animal hair, not for retail sale
5109 yarn of wool or fine animal hair, for retail sale
5110 yarn coarse animal hair put up or not retail sale
5111 woven fabrics of carded wool or fine animal hair
5112 woven fabrics of combed wool or fine animal hair
5113 woven fabrics of coarse animal hair or horsehair

52 COTTON, INC. YARNS & WOVEN FABRICS THEREOF

5201 cotton, not carded or combed
5202 cotton waste (including yarn waste etc.)
5203 cotton, carded or combed
5204 cotton sewing thread, retail packed or not
5205 cotton yarn (not sewing thread) nu 85% cot no retail
5206 cotton yarn (not sewing thread) un 85% cot no retail
5207 cotton yarn (not sewing thread) retail packed
5208 woven cotton fabrics, nu 85% cot, wt n/ov 200 g/m2
5209 woven cotton fabrics, nu 85% cot, wt ov 200 g/m2

5210 woven cotton fab, un 85% cot, mmfmix, n/ov 200g/m2

5211 woven cotton fabrics, un 85% cot, mmfmix, ov 200g/m2
5212 woven cotton fabrics nesoi

53 VEG. TEXTILE FIBERS NESOI, YARNS & WOVEN ETC.

5301 flax, raw etc but not spun, flax tow and waste
5302 true hemp, raw etc not spun, true hemp tow and waste
5303 jute & other text bast fibers nesoi, raw etc & tow etc
5304 sisal & other agave text fibers, raw etc & tow etc
5305 coconut, abaca, ramie etc nesoi, raw etc, tow etc
5306 flax yarn
5307 yarn of jute & other textile bast fibers nesoi
5308 yarn of vegetable textile fibers nesoi, paper yarn
5309 woven fabrics of flax
5310 woven fabrics of jute or other text bast fiber nesoi
5311 woven fab of veg textile fibers nesoi, wov fab of ppr yarn

54 MAN-MADE FILAMENTS, INC. YARNS & WOVEN ETC.

5401 sewing thread of manmade filaments, retail or not
5402 synthetic filament yarn (no sew thread), no retail
5403 artificial filament yarn (no sew thread), no retail
5404 syn monofil not un 97 dec, cr-sect n/ov1 mm, stno5mm
5405 art monof, n/un67 dec crs n/ov1mm, strip nov5mm wd
5406 manmade filament yarn (no sew thread), retail pack
5407 woven fab of syn fil yarn, incl monofil 67 dec etc
5408 woven fab of art fil yarn, incl monofil 67 dec etc

55 MAN-MADE STAPLE FIBERS, INC. YARNS ETC.

5501 synthetic filament tow

5502 artificial filament tow

5503 synthetic staple fibers, not carded, combed etc.
5504 artificial staple fibers, not carded, combed etc.
5505 waste of manmade fibers (including noils etc.)
5506 synthetic staple fibers, carded, combed etc.
5507 artific stpl fiber crd cmb or othws prcd for spng
5508 sewing thread, manmade staple fiber, retail or not
5509 yarn (no sew thread), syn staple fib, not retail
5510 yarn (no sew thread), art staple fib, not retail
5511 yarn (no sew thread), manmade staple fiber, retail
5512 woven fabric, synth staple fib nu 85% synth st fiber
5513 woven fabric, syn st fib un 85%, cot mix, n/ov170g/m2
5514 woven fabric, syn st fib un 85%, cot mix, ov 170 g/m2
5515 woven fabrics of synthetic staple fibers nesoi
5516 woven fabrics of artificial staple fibers

56 WADDING, FELT & NONWOVENS, SPECIAL YARNS, TWINE, CORDAGE, ROPES &
CABLES & ARTICLES
5601 text wadding & articles, text fibers n/ov 5 mm, etc
5602 felt, impregnated, coated, etc. or not
5603 nonwovens, whether or not impregnated, coated etc
5604 rub thread & cord, text cov, tex yarn etc cov rub etc
5605 metal yarn whet o not gimp tex yarn o strip w/metal
5606 gimp yarn & strip, 5404/5405 chen yarn loop wale-yarn
5607 twine, cordage, rope & cables, coated etc or not
5608 knotted net of twine etc, fish net etc of textiles
5609 art of yarn like of head 5404/5405 twine or cable nesoi

57 CARPETS & OTHER TEXTILE FLOOR COVERINGS

5701 carpets & other textile floor coverings, knotted
5702 carpets & other text floor cover, woven, no tuft etc
5703 carpets & other textile floor coverings, tufted
5704 carpets & other text floor cover, felt, no tuft etc
5705 other carpets & other tex floor cov, whethr/not made-up

58 SPECIAL WOVEN FABRICS, TUFTED TEXTILES, LACE

5801 woven pile & chenille fabrics nesoi (no terry etc)
5802 woven terry fabrics nesoi, tufted tex fabric nesoi
5803 gauze (other than narrow fabrics not over 30 cm)
5804 tulles & other net fabrics, lace in pc, strip etc.
5805 hand-woven tapestries wall hang use only
5806 narrow woven fabrics except labels etc in pc etc
5807 labels, badges etc of textiles, in the pc etc
5808 braids in pc, ornamental trim in piece etc, tassels etc.
5809 woven fabrics of metal thread & metallized yarn nec
5810 embroidery in the piece, in strips or in motifs
5811 quilt tex prod pc 1> layer w/pad stch not embr h 5810

59 IMPREGNATED, COATED, COVERED, OR LAMINATED TEXTILE PROD, TEXTILE

PROD FOR INDUSTRIAL USE
5901 textile book covered fabric, tracing cloth, paint canvas
5902 tire cord fabric of high tenacity yarn, nylon etc
5903 textile fabrics (not tire cord) coat etc, plastics
5904 linoleum, floor cover with coat etc on a text base
5905 textile wall coverings
5906 rubberized textile fabrics, other than tire cord
5907 textile fabric, coated, etc, theatrical scenery, back-cloths

5908 textile wicks for lamps etc and gas mantles etc
5909 textile hosepiping and similar textile tubing
5910 transmission/conveyor belts, tex matrl, whthr/not reinfrcd
5911 textile products etc. for specific tech uses nesoi

60 KNITTED OR CROCHETED FABRICS

6001 file fabrics, knitted or crocheted
6002 knitted or crocheted fabrics, nesoi

61 ARTICLES OF APPAREL & CLOTHING ACCESSORIES-KNITTED OR CROCHETED

6101 men's or boys' overcoats etc, knit or crochet
6102 women's or girls' overcoats etc, knit or crochet
6103 men's or boys' suits, ensembles etc, knit or croch
6104 women's or girls' suits, ensemb etc, knit or croch
6105 men's or boys' shirts, knitted or crocheted
6106 women's or girls' blouses & shirts, knit or croch
6107 men's or boys' underpants, pjs, etc, knit or croch
6108 women's or girls' slips, pjs, etc, knit or crochet
6109 t-shirts, singlets, tank tops etc, knit or crochet
6110 sweaters, pullovers, vests etc, knit or crocheted
6111 babies' garments & accessories, knit or crocheted
6112 track suits, ski-suits & swimwear, knit or crochet
6113 garments, knit etc, coated etc rubber, plastic etc
6114 garments nesoi, knitted or crocheted
6115 pantyhose, socks & other hosiery, knit or crochet
6116 gloves, mittens and mitts, knitted or crocheted
6117 made-up clothing access nesoi. parts etc. knit etc

62 ARTICLES OF APPAREL & CLOTHING ACCESSORIES-NOT KNITTED OR

CROCHETED
6201 men's or boys' overcoats, cloaks etc, not knit etc
6202 women's or girls' overcoats etc, not knit or croch
6203 men's or boys' suits, ensembles etc, not knit etc
6204 women's or girls' suits, ensemb etc, not knit etc
6205 men's or boys' shirts, not knitted or crocheted
6206 women's or girls' blouses, shirts etc not knit etc
6207 men's or boys' undershirts etc, not knit or croch
6208 women's or girls' slips etc, not knit or crochet
6209 babies' garments & accessories, not knit or croch
6210 garments, of felt etc, or fabric impregnated etc
6211 track suits, ski-suits & swimwear, not knit etc
6212 bras, girdles, garters etc., knitted etc or not
6213 handkerchiefs
6214 shawls, scarves, mufflers, mantillas, veils etc.
6215 ties, bow ties & cravats, not knitted or crocheted
6216 gloves, mittens and mitts, not knit or crocheted
6217 made-up clothing access nesoi, garment etc parts nesoi

63 MADE-UP TEXTILE ARTICLES NESOI, NEEDLECRAFT SETS, WORN CLOTHING,

RAGS
6301 blankets and traveling rugs
6302 bed linen, table linen, toilet linen & kitchen linen
6303 curtains & interior blinds, curtain & bed valances
6304 furnishing articles of textile materials nesoi
6305 sacks & bags of textile material for packing goods
6306 tarpaulins, sails, awnings, tents, etc.
6307 made-up articles of textile materials nesoi
6308 needlecraft sets of woven fabric & yarn, retail pack

6309 worn clothing and other worn textile articles

6310 used or new rags, scrap twine etc of text material

64 FOOTWEAR, GAITERS, & THE LIKE

6401 waterproof footwear, rubber or plastics, bond sole
6402 footwear, outer sole & upper rubber or plastic nesoi
6403 footwear, outer sole rub, plastic or lea & upper lea
6404 footwear, outer sole rub, plastic or lea & upper tex
6405 footwear nesoi
6406 parts of footwear: insoles etc: gaitors etc, parts

65 HEADGEAR & OTHER PARTS

6501 hat forms/bodies, hoods, plateaux & manchons of felt
6502 hat shapes, plaited or assembled strips any material
6503 felt hats & other felt headgear from heading 6501
6504 hats & other headgear,plaitd/assmbld strips any material
6505 hats & headgear, knit etc, lace, etc in pc, hr net
6506 headgear nesoi, whether or not lined or trimmed
6507 headbands, linings, covers, frames, visors, etc chinstrap

66 UMBRELLAS, SUN UMBRELLAS, WALKING-STICKS, WHIPS, RIDING-CROPS &

PARTS
6601 umbrellas & sun umbrellas & other umbrellas
6602 walking-sticks, seat-sticks, whips, riding-crops
6603 parts etc for umbrellas, walking sticks, whips etc

67 PREPARED FEATHERS, HUMAN HAIR & ARTICLES THEREOF, ARTIFICIAL

FLOWERS
6701 skins & other parts of birds w/ feathers processed

6702 artificial flowers, foliage & fruit, parts & articles

6703 human hair, wool/other animal hair, textiles for wigs
6704 wigs etc of hair etc, human hair articles nesoi

68 ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR

MATERIALS
6801 setts, curbstones and flagstones, of nat st ex salt
6802 worked monument etc stone & art nesoi, granule etc
6803 slate, worked and articles, articles of agglomerated salt
6804 millstones etc for grinding etc, various materials
6805 abrasive powder etc on a base of text material etc
6806 mineral wools, expanded mineral material & mixture
6807 articles of asphalt or of similar material
6808 panels boards etc o veg fbr ag w cmnt plstr etc bndrs
6809 articles of plaster or items based on plaster
6810 articles of cement, concrete or artificial stone
6811 articles of asbestos-cement, cell fib cement etc
6812 fabricated asbestos fibers, items of mixtures etc
6813 friction material & art based on mineral subst etc
6814 worked mica & articles support on paper etc or not
6815 articles of stone or other mineral substance nesoi

69 CERAMIC PRODUCTS
6901 bricks, blocks, tiles & other ceramic goods slcs earth
6902 refractory bricks & other refr ceramic const art nesoi
6903 refractory ceramic goods, retorts, tubes etc nesoi
6904 ceramic building bricks, flooring blocks, tile etc
6905 roofing tiles, chimney pots, cowls, ch liners etc
6906 ceramic pipes, conduits, guttering & pipe fittings

6907 unglazed ceramic flags & paving, hearth tiles etc

6908 glazed ceramic flags & paving, hearth tiles, etc
6909 ceramic lab etc wares, agr tubs etc & packing art
6910 ceramic sinks, washbasins, water closet bowls etc
6911 ceramic tableware etc. of porcelain or china
6912 ceramic tableware, kitchenware etc, earthenware etc
6913 statuettes and other ornamental ceramic articles
6914 ceramic articles nesoi

70 GLASS & GLASSWARE

7001 cullet & other waste & scrap glass, glass in mass
7002 glass in balls (not micros), rods or tubes, unwork
7003 cast & rolled glass, in sheets or profiles etc
7004 drawn & blown glass, in sheets etc
7005 float glass & surf ground or polished sheets etc
7006 glass of 7003-5 bnt, edg wkd, engr, drl, enml othr etc
7007 safety glass, of tempered or laminated glass
7008 multiple-walled insulating units of glass
7009 glass mirrors, framed or not, inc rearview mirrors
7010 glass containers for packing etc & glass closures
7011 glass envelopes, open il glass parts etc
7012 glass inners for vacuum flasks & other vacuum vessels
7013 glassware for table, kitchen, toilet etc use nesoi
7014 signal glassware & glass optic elem nesoi not wrkd
7015 clock etc glasses, spectacle glasses not opt work, etc
7016 glass paving blocks etc, glass cubes, lead window etc
7017 glassware for lab, hygienic or pharmaceutical use
7018 glass beads etc & articles nesoi, lamp wrkd-glass orn
7019 glass fibers & articles thereof (yarn etc.)

7020 articles of glass, nesoi

71 PEARLS, STONES, PREC. METALS, IMITATION JEWELRY, COINS

7101 pearls, natural or cultured, not strung or set etc
7102 diamonds, worked or not, not mounted or set
7103 precious nesoi & semiprec stones, not strung etc
7104 synth prec or semiprec stones etc, not strung etc
7105 dust & powder of nat or synth prec or semipr stone
7106 silver (incl prec plated), unwr, semimfr or powder
7107 base metals clad w silver not frth wkd than smmnfctrd
7108 gold (incl put plated), unwr, semimfr or powder
7109 base metal or silver clad w gld not frtr wkd th smmnfctrd
7110 platinum, unwrought, semimfr forms or in powder fm
7111 base metal a slv a gld cld w put nt fr wkd th smnfctd
7112 waste & scrap of prec metal or metal clad w prec metal
7113 articles of jewelry & parts, of prec metal or clad
7114 articles of goldsmith/silversmith wares, prec metal
7115 articles of or clad with precious metal nesoi
7116 articles of natural or cut pearls, prec/semprc stones
7117 Imitation jewelry
7118 coin

72

IRON & STEEL

7201 pig iron & spiegeleisen in pigs, blocks etc.

7202 ferroalloys
7203 spongy ferrous prod & iron 99.94% pure, lumps etc
7204 ferrous waste & scrap, remelt scrap iron/steel ingot
7205 pig iron, spiegel, iron or steel granules & powder

7206 iron & nonalloy steel in ingots etc nesoi

7207 semifinished products of iron or nonalloy steel
7208 flat-roll iron & na steel n/un600mm wd hot-rl, not clad
7209 flat-roll iron & na steel n/un600mm wd cold-rl, no clad
7210 flat-roll iron & na steel n/un600mm wd, clad etc
7211 flat-roll iron & na steel un 600mm wd, not clad etc
7212 flat-roll iron & na steel un 600mm wd, clad etc
7213 bars & rods, iron & na steel, h-r irreg coils
7214 bars & rods, iron & na steel nesoi, h-r etc
7215 bars & rods, iron & na steel nesoi
7216 angles, shapes & sections of iron & nonalloy steel
7217 wire of iron & nonalloy steel
7218 stainless steel in ingots etc & semifin products
7219 flat-roll stainless steel products, not und 600mm wide
7220 flat-roll stainless steel products, under 600mm wide
7221 bars and rods, stainless steel, hot-rolled, irreg coils
7222 bars & rods, st steel nesoi, angles etc, st steel
7223 wire of stainless steel
7224 alloy steel nesoi in ingots, other primary form & semif pr
7225 flat-roll alloy steel nesoi n/un 600mm wide
7226 flat-roll alloy steel nesoi un 600mm wide
7227 bars & rods alloy steel nesoi, hot-rolled irreg coils
7228 alloy steel nesoi bars, angles etc, hol dr st bars etc
7229 wire of alloy steel nesoi

73 RTICLES OF IRON OR STEEL

7301 sheet piling, welded angles etc of iron or steel
7302 railway etc track construction material, iron & steel

7303 tubes, pipes and hollow profiles of cast iron

7304 tubes, pipes etc, seamless, iron nesoi & steel
7305 tubes & pipes nesoi, ext dia ov406-4mm, iron & steel
7306 tubes, pipes & hollow profiles nesoi, iron & steel
7307 tube or pipe fittings, of iron or steel
7308 structures nesoi & parts thereof, of iron or steel
7309 tanks etc, over 300 liter capacity, iron or steel
7310 tanks etc, n/ov 300 liter capacity, iron or steel
7311 containers for compressed or liquified gas
7312 stranded wire, ropes etc, no elec ins, iron or steel
7313 barbed wire and twisted wire for fencing, iron/steel
7314 cloth, grill etc iron or steel, expand metal, iron or steel
7315 chain & parts, of iron or steel
7316 anchors, grapnels and parts thereof, of iron/steel
7317 nails, tacks, drawing pins etc of iron or steel
7318 screws, bolts, nuts, washers etc, iron or steel
7319 needles, sew & knit, bodkins etc, pins etc iron & steel
7320 springs & leaves for springs, iron or steel
7321 stoves, ranges etc, nonel domestic & parts, iron & steel
7322 radiators, air heaters etc, nonel & parts, iron & steel
7323 household articles & parts, iron & st, ir or steel wool etc
7324 sanitary ware & parts, iron or steel
7325 cast articles nesoi, of iron or steel
7326 articles of iron or steel, nesoi

74 COPPER & ARTICLES THEREOF

7401 copper mattes, cement copper (precipitated copper)
7402 unrefined copper, copper anodes for electrolytic refining

7403 refined copper & alloys (no mast alloy), unwrought

7404 copper waste and scrap
7405 master alloys of copper
7406 copper powders and flakes
7407 copper bars, rods and profiles
7408 copper wire
7409 copper plates, sheets & strip, over 0.15mm thick
7410 copper foil (backed or not) n/ov .15mm th (ex back)
7411 copper tubes and pipes
7412 copper tube or pipe fittings
7413 stranded wire, cables etc of copper, not elec ins
7414 cloth, grill & net of copper wire, expand copper metal
7415 nails, tacks etc of copper etc, screws etc, copper
7416 copper springs
7417 cooking & heating ap domestic n-elctrc a pts thf copper
7418 household art & parts, copper, pot scourers etc, copper
7419 articles of copper nesoi

75 NICKEL & ARTICLES THEREOF

7501 nickel mattes, nickel oxide sinters, other int prod
7502 nickel, unwrought
7503 nickel waste and scrap
7504 nickel powders and flakes
7505 nickel bars, rods, profiles and wire
7506 nickel plates, sheets, strip and foil
7507 nickel tubes, pipes and tube or pipe fittings
7508 articles of nickel, nesoi

76 ALUMINUM & ARTICLES THEREOF

7601 aluminum, unwrought
7602 aluminum waste and scrap
7603 aluminum powders and flakes
7604 aluminum bars, rods and profiles
7605 aluminum wire
7606 aluminum plates, sheets & strip over 2mm thick
7607 aluminum foil (back or not) n/ov 2mm th (ex back)
7608 aluminum tubes and pipes
7609 aluminum tube or pipe fittings
7610 aluminum structures nesoi (no prefab) & parts of
7611 tanks etc, over 300 liter capacity, aluminum
7612 aluminum casks, cans etc n/ov 300 liter capacity
7613 aluminum containers for compressed or liquefied gas
7614 stranded wire, cables etc, aluminum, no elec insul
7615 household art etc, pot scour etc, san ware, aluminum
7616 articles of aluminum nesoi

78 LEAD & ARTICLES THEREOF

7801 lead, unwrought
7802 lead waste and scrap
7803 lead bars, rods, profiles and wire
7804 lead plates, sheets, strip, foil, powder & flakes
7805 lead pipes & tubes incl fittings therefor
7806 articles of lead, nesoi

79 ZINC & ARTICLES THEREOF

7901 zinc, unwrought

7902 zinc waste and scrap

7903 zinc dust, powders and flakes
7904 zinc bars, rods, profiles and wire
7905 zinc plates, sheet, strip and foil
7906 zinc tubes, pipes and tube or pipe fittings
7907 articles of zinc nesoi

80 TIN & ARTICLES THEREOF

8001 tin, unwrought
8002 tin waste and scrap
8003 tin bars, rods, profiles and wire
8004 tin plates, sheet and strip over 0.2mm thick
8005 tin foil (backed or not), n/ov .2mm, tin pow & flak
8006 tin tubes and pipes including pipe & tube fittings
8007 articles of tin, nesoi

81 BASE METALS NESOI, CERMETS, ARTICLES ETC.

8101 tungsten (wolfram) & articles, incl waste & scrap
8102 molybdenum & articles thereof, incl waste & scrap
8103 tantalum & articles thereof, includ waste & scrap
8104 magnesium & articles thereof, incl waste & scrap
8105 cobalt mattes etc, cobalt & art, inc waste & scrap
8106 bismuth & articles, incld waste and scrap
8107 cadmium & articles thereof, includ waste & scrap
8108 titanium & articles thereof, includ waste & scrap
8109 zirconium & articles thereof, includ waste & scrap
8110 antimony and articles thereof incl waste and scrap
8111 manganese and articles thereof, inc waste and scrap

8112 beryllium, chromium, germ, vanad, gallium, hafnm, etc

8113 cermets and articles thereof, inc waste and scrap

82 TOOLS, SPOONS & FORKS OF BASE METAL

8201 handtools & tools used in agricult etc, b met pts
8202 handsaws & metal pts, saw blades, base mtl saw parts
8203 files, rasps, pliers, metalcut shears etc, b mt pt
8204 hand operated spanners & wrenches etc, b met parts
8205 handtools nesoi, blow torches etc, anvils etc
8206 tools of 2 om of hdg 8202-8205, sets for retail sale
8207 interchange tools for hand- or machine-tools, bmpt
8208 knives & blades for machines & appliances, b mt pt
8209 plates, sticks, tips etc f tools unmntd sntrd crbds/crmts
8210 hand-op mech appl 10kg or less, food/drk prp/con/srv pt
8211 knives with blades & blades for knives nesoi, bmpt
8212 razors & razor blades (incl blade blanks), b mt pt
8213 scissors, tailors & smlr shears, blds a oth bs mtl pas
8214 articles of cutlery nesoi, manicure sets etc, bmpt
8215 tableware etc of base metal, & base metal parts

83 MISCELLANEOUS ARTICLES OF BASE METAL

8301 padlocks, locks & keys & parts, of base metal
8302 hardware, fixtures, castors etc & parts, base metal
8303 safes, cash or deed boxes etc & parts, base metal
8304 office and desk equip & parts, of base metal
8305 looseleaf binder etc fittings, paper cups etc bmp
8306 lls etc (nonelec), ornaments, ph frames etc bmpt
8307 flexible tubing of base metal

8308 clasps, buckles, hooks etc, beads & spangles, b metal

8309 stoppers, caps & lids, seals etc & pas, base metal
8310 sign & name plates & smbls et bm excpt of hdg 9405
8311 wire, rods etc for soldering etc & met spray, bmpt

84 NUCLEAR REACTORS, BOILERS, MACHINERY & MECHANICAL APPLIANCES,

COMPUTERS
8401 nuclear reactors, fuel elem (n-l): mach isotope sep
8402 steam etc generating boilers nesoi, sup w boilers
8403 central heat boilers nesoi, and parts
8404 auxiliary plant used with boilers, condensers, pts
8405 producer gas, acetylene gas etc generators & parts
8406 steam turbines & other vapor turbines, parts
8407 spark-ignition recip or rotary int comb piston engine
8408 compression-ignition internal comb piston engines
8409 parts for engines of heading 8407 or 8408
8410 hydraulic turbines, water wheels & regulators, pts
8411 turbojets, turbopropellers & other gas turbines, pts
8412 engines and motors nesoi, and parts thereof
8413 pumps for liquids, liquid elevators, parts thereof
8414 air or vacuum pumps, compr & fans, hoods & fans, pts
8415 air conditioning machines (temp & hum change), pts
8416 furnace burners, mechanical stokers etc, parts
8417 industrial or lab furnaces & ovens, nonelect, pts
8418 refrigerators, freezers etc, heat pumps nesoi, pts
8419 machinery etc for temp change treat mat, w heat, pt
8420 calendering machines etc nesoi & cylinders, parts
8421 centrifuges, filter etc mach for liquid or gases, pts

8422 machines, dishwash, clean etc cont & fill, pak etc
8423 weighing machines & weighing machine weights, pts
8424 mech appl to disperse liq etc, sand etc blast mach
8425 pulley tackle & hoists (exc skip), winch etc, jaks
8426 derricks, cranes, mobile lifting frames etc
8427 fork-lift trucks, other works trucks with lifts etc.
8428 lifting, handling, loading & unload machines nesoi
8429 self-propelled bulldozers, graders, scrapers etc
8430 mach nesoi, moving, grad etc, pile-dr, snowplow etc
8431 parts for machinery of headings 8425 to 8430
8432 agricult etc mach for soil etc, lawn rollers, pts
8433 harvest etc machines, cleaning eggs etc nesoi, pts
8434 milking machines & dairy machinery & parts
8435 presses etc for wine, cider, fruit juice etc, pts
8436 agri etc & poultry etc equip, inc incubators, pts
8437 mach for cleaning seed etc & work cereal etc, pts
8438 mach nesoi, ind prep of food or drink etc, parts
8439 mach for making pulp & making/finishing paper, pts
8440 bookbinding machinery, incl book-sewing, parts
8441 mach for making up pulp & paper, inc cutters, pts
8442 mach etc nesoi for typeset, making pr plates etc
8443 printing machinery, machines ancil to printing, pt
8444 machines extruding, drawing etc manmade textiles
8445 machines for preparing textile fibers & yarns
8446 weaving machines (looms)
8447 machines, knitting, stitch-bond, lace, net etc.
8448 auxiliary machinery for use with textile machines
8449 mach for manuf or finish nonwovens, hat blocks, parts
8450 washing machines, household- or laundry-type, pts

8451 machinery (not laundry) for cleaning, drying etc

8452 sewing machines (not book-sew), cover etc, needles
8453 machinery for work leather etc & footwear etc, pts
8454 converters, ladles, ingot molds & casting mach, pt
8455 metal-rolling mills and rolls therefor, parts
8456 machine tools for material removal by laser etc
8457 machining centers, unit const mach etc work metal
8458 lathes for removing metal
8459 machine tools for drilling, boring, milling etc
8460 machine tools for honing or finishing metal etc
8461 machine tools for shaping, slotting, gear cut etc
8462 machine tools for forging, bending, stamping etc
8463 machine tools for working metal, nesoi
8464 machine tools for working stone, etc & glass
8465 machine tools for working wood, cork, bone etc
8466 parts etc for machine tools of head 8456 to 8465
8467 tools for working in the hand, pneumatic etc, pts
8468 machines, solder etc, gas surf temper machines, pt
8469 typewriters & word processing machines
8470 calculating & account machines, cash registers etc
8471 automatic data process machines, magn reader, etc. computer hardware
8472 office machines nesoi (hectogpaph, addressing etc)
8473 parts etc for typewriters & other office machines computer accessories
8474 machinery for sorting screening etc minerals, pts
8475 machines for assembling elec tubes etc & glass mfr, pt
8476 automatic goods-vending machines, parts
8477 machinery for working rubber & plastic etc nesoi, pt
8478 machinery for tobacco preparation nesoi, parts

8479 machines etc having individual functions nesoi, pt

8480 molding boxes for metal foundry, mold bases etc
8481 taps, cocks, valves etc for pipes, tanks etc, pts
8482 ball or roller bearings and parts
8483 transmission shafts, bearings, gears etc, parts
8484 gaskets & similar joints of metal sheeting
8485 machinery pts. no elect connectors etc nesoi

85 ELECTRICAL MACHINERY & EQUIP. & PARTS, TELECOMMUNICATIONS EQUIP.,

SOUND RECORDERS, TELEVISION RECORDERS
8501 electric motors and generators (no sets)
8502 electric generating sets and rotary converters
8503 parts of electric motors, generators & sets
8504 electric transform, static converters & induct, pt
8505 electromagnets, permanent magnets etc & parts
8506 primary cells & batteries, parts
8507 electric storage batteries, incl separators, parts
8508 electromechanical tools, working in hand, parts
8509 electromech domestic appliances, parts
8510 electric shavers & hair clippers, parts
8511 electric ignition etc equip, generators, parts
8512 electric light etc equip, windshield wipers etc, parts
8513 portable elec lamps function by own energy source
8514 industrial or lab elec furnaces etc, parts
8515 electric, laser or other light or photon beam etc
8516 elec water, space & soil heaters, hair etc dry, pt
8517 elec apparatus for line telephony, telephone sets, pts
8518 microphones, loudspeakers, sound amplifier etc, pt

8519 turntables, record & cassette players etc.

8520 magnetic tape & other sound recorders
8521 video recording or reproducing apparatus
8522 parts & access of record play, mag tape record etc
8523 prepared unrecorded media (no film) for sound etc.
8524 records, tapes & other recorded sound media etc computer software
8525 trans apparatus for radiotelephony etc, tv cameras cordless telephones
8526 radar apparatus, radio navig aid & remote cont app
8527 reception apparatus for radiotelephony etc
8528 television receivers (incl monitors & proj receivers)
8529 parts for television, radio and radar apparatus
8530 electric signal, safety or traffic control equip
8531 electric sound or visual signaling apparatus, pts
8532 electric capacitors, fixed, variable or adjustable (preset)
8533 electrical resistors except heating resistors, pts
8534 printed circuits
8535 electrical apparatus for switching etc, ov 1000v
8536 electrical apparatus for switching etc, n/ov 1000v
8537 boards, panels etc with elec switch appar etc.
8538 parts for elec appar etc of head 8535, 8536 & 8537
8539 electric filament or discharge lamps, parts
8540 thermionic, cold cathode or photocathode tubes, pt
8541 semiconductor devices, light-emit diodes etc, pts
8542 electronic integrated circuits & microassembl, pts
8543 electrical mach etc, with ind functions nesoi, pts
8544 insulated wire, cable etc, opt sheath fib cables
8545 carbon electrodes & brushes, lamp carbons etc
8546 electrical insulators of any material
8547 insulating fittings for assembly nesoi

8548 electrical parts of machinery nesoi

86 RAILWAY OR TRAMWAY LOCOMOTIVES, ROLLING STOCK, TRACK FIXTURES &

FITTINGS, SIGNALS
8601 rail locomotives, elect (battery or extern source)
8602 rail locomotives, nonelect nesoi, locomot tenders
8603 self propelled railway etc coaches, vans etc nesoi
8604 railway or tramway maintenance or service vehicles
8605 railway, tramway pass etc coaches not self-propelled
8606 railway or tramway freight cars, not self-propelled
8607 parts of railway or tramway locomotives or r stock
8608 railway fixtures, mech signaling, safety, etc, eq
8609 containers for one or more modes of transport

87 VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING STOCK

8701 tractors (other than works trucks) of heading 8709
8702 public-transport type passenger motor vehicles
8703 motor cars & vehicles for transporting persons
8704 motor vehicles for transport of goods
8705 special purpose motor vehicles nesoi
8706 chassis w eng for trac, mtr veh f pass/gd & special pur
8707 bodies (including cabs), for specific motor vehicles
8708 parts & access for motor vehicles (head 8701-8705
8709 works trucks, self-prop, no lift, stat tractors, pt
8710 tank & other armored fight vehicle, motorized, and parts
8711 motorcycles (incl mopeds) & cycles with aux motor
8712 bicycles & other cycles (inc del tricycle) no motor
8713 invalid carriages, mechanically propelled or not

8714 parts & access for cycles & invalid carriages

8715 baby carriages (inc strollers) and parts thereof
8716 trailers etc, other vehicles, not mech propelled, pt

88 AIRCRAFT, SPACECRAFT, & PARTS THEREOF

8801 balloons & dirigibles, gliders etc
8802 aircraft, powered, spacecraft & launch vehicles
8803 parts of balloons etc, aircraft, spacecraft etc
8804 parachutes (including dirigible parachutes) rotoch
8805 aircraft launch gear, deck-arrest, grd flying trainers, pt

89 SHIPS, BOATS, & FLOATING STRUCTURES

8901 vessels for the transport of persons or goods
8902 fishing vessels, factory ships & ships, vessels, nesoi
8903 yachts & other vessels for pleas etc, row boat etc
8904 tugs and pusher craft
8905 light-vessels, fire-floats etc, fl docks & platforms
8906 vessels nesoi incl warship/lifeboat ex row boats
8907 floating structures nesoi, rafts, tanks, buoys etc
8908 vessels and floating structures for scrapping

90 OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING,

PRECISION, MEDICAL OR SURGICAL INSTRUMENTS & ACCESSORIES
9001 optical fibers & bund etc, pol sheets, unmoun opt elem
9002 optical elements, mounted, parts & accessories
9003 frames & mountings for spectacles, goggles etc,
9004 spectacles, goggles etc, correct, protect etc
9005 optical telescopes & mount, astro inst & mount, pt
9006 photographic still cameras, flash apparatus etc

9007 cinematographic cameras & projectors, parts etc

9008 image projectors, still, enlargers etc, still, pts
9009 photocopy apparatus & thermocopy apparatus, pts
9010 apparatus etc for photo labs etc nesoi, parts etc
9011 compound optical microscopes, parts & accessories
9012 microscopes, except optical, diffract appar, parts
9013 liquid crystal devices nesoi, lasers, opt appl, pt
9014 direction finding compasses & navig inst etc, pts
9015 survey, hydrogr, meteoro etc inst, rangef etc, pts
9016 balances, sensitivity > =5 cg, w or w/o wgt, & pts
9017 drawing, math, measuring inst etc nesoi, parts
9018 medical, surgical, dental or vet inst, no elec, pt
9019 mech-ther, massage, psych test, ozone app etc, pts
9020 breathing appliances & gas masks nesoi, parts etc
9021 orthopedic appl, artif body pts, hear aid, pts etc
9022 x-ray etc apparatus, tubes, panels, screen etc, pt
9023 inst, appts & models, for demonstrational use & parts
9024 machines etc for testing mech prop of material, pt
9025 hydrometers, thermometers, pyrometers etc, pts etc
9026 inst etc measure or check flow, level etc, pts etc
9027 inst etc for physical etc anal etc, microtome, pts
9028 gas, liquid or electric supply etc meters, parts
9029 revolution & production count, taximeters etc, pts
9030 oscilloscopes, spectrum analyzers etc, parts etc
9031 machines, nesoi in Chapter 90, profile project, pt
9032 automatic regulating or control instruments, parts
9033 parts, nesoi for machines, appln, inst/appts of Chap 90

91 CLOCKS & WATCHES & PARTS THEREOF

9101 watches, wrist, pocket etc, prec metal or clad case

9102 watches, wrist, pocket etc, case not prec nor clad
9103 clocks with watch movement, excluding inst panel clock
9104 inst panel clock & clock simlr, for vehicle, aircraft, etc
9105 clocks, with clock movements other than inst panel etc
9106 time of day recording appar etc, with clock etc mt
9107 time switches w clock/watch mvmt/synchronous motor
9108 watch movements, complete & assembled
9109 clock movements, complete & assembled
9110 complete watch or clock mvt, incom watch or clock mvt
9111 watch cases and parts
9112 clock cases & cases for other goods etc, parts
9113 watch straps, watch bands and watch bracelets, pts
9114 clock or watch parts, nesoi

92 MUSICAL INSTRUMENTS, PARTS & ACCESSORIES

9201 pianos, harpsichords & other keyboard string instr
9202 string musical instruments nesoi (violins etc)
9203 keyboard, pipe organs, etc, with free metal reeds
9204 accordions and similar instruments, mouth organs
9205 wind musical instruments nesoi
9206 percussion musical instruments drums etc
9207 musical instruments with sound electric prod etc
9208 musical boxes, fairground organs etc, whistles etc
9209 parts etc of musical instr, metronomes, t fork etc

93 ARMS & AMMUNITION, PARTS & ACCESSORIES

9301 military weapons ex revolvers pistols lances etc

9302 revolvers & pistols, designed to fire live ammo

9303 sport shotguns & rifles etc, very pistols etc
9304 arms nesoi, other than side arms and similar arms
9305 parts & accessories of arms of head 9301 to 9304
9306 bombs, grenades etc, cartridges etc and parts
9307 swords, cutlasses, bayonets, & siml arms & parts

94 FURNITURE, BEDDING, CUSHIONS, LAMPS & LIGHTING FITTINGS NESOI,

ILLUMINATED SIGNS, NAMEPLATES & THE LIKE, PREFABRICATED BUILDINGS
9401 seats (except barber, dental, etc), and parts
9402 medical, surgical, dental or veterinary furn etc
9403 furniture nesoi and parts thereof
9404 mattress supports, articles of bedding etc
9405 lamps & lighting fittings & parts etc nesoi
9406 prefabricated buildings

95 TOYS, GAMES & SPORTS EQUIP, PARTS & ACCES.

9501 wheel toys ridden by child, doll stroll, pts & access
9502 dolls, representing only human beings, & parts etc
9503 toys nesoi, scale models etc, puzzles, parts etc
9504 articles for arcade, table or parlor games, parts
9505 festive, carnival or other entertainment art, pts
9506 articles & equip for sports etc nesoi, pools, pts
9507 fishing rods & tackle, nets, decoys etc, parts etc
9508 merry-go-rounds, other fairground amusements, parts

96 MISCELLANEOUS MANUFACTURED ARTICLES

9601 worked ivory, bone etc & articles thereof

9602 veg molded resin etc carving material, nesoi

9603 brooms, brushes, mops, feather dusters etc
9604 hand sieves and hand riddles
9605 travel sets for personal toilet,etc
9606 buttons, press studs etc, button mold & blanks etc
9607 slide fasteners and parts thereof
9608 pens (ball point, soft tip etc), mech pencils etc, pt
9609 pencils (lead encased), crayons, leads, chalks etc
9610 slates & boards,with writing or drawing surfaces
9611 date sealing or numbering stamps, etc for hand oper
9612 typewriter etc ribbons, inked or prep, ink pads
9613 cigarette lighters & other lighters, parts nesoi
9614 smoking pipes & bowls, cigar etc holders, & parts
9615 combs, hair-slides etc, hairpins, curling pins etc
9616 scent & similar sprayers etc, powder puffs & pads
9617 vacuum flasks & vessels w cases, pts ex glass inner
9618 tailors' dummies & other mannequins for display

97 WORKS OF ART. COLLECTORS' PIECES, ANTIQUES

9701 paintings, drawings etc by hand as art, collage etc
9702 original engravings, prints & lithographs
9703 original sculptures and statuary, in any material
9704 postage or revenue stamps, firstday covers
9705 collectors items of botanic, historical etc interest
9706 antiques of an age exceeding one hundred years

98 AGRIC, CONSTRUCTION, TRANS, ELECTRIC/ GAS/ SANITARY, ENG & MGMT &
ENVIR.QUALITY
9801 soil preparation services

9802 crop planting, cultivating and protecting

9803 crop harvesting, primarily by machine
9804 crop preparation serv for market except cotton ginning
9805 cotton ginning
9806 veterinary services for livestock
9807 veterinary services for animal specialties
9808 livestock services, except veterinary
9809 animal services, except veterinary
9810 farm labor contractors and crew leaders
9811 farm management services
9812 landscape counseling and planning
9813 general contractor
9814 industrial buildings and warehouse
9815 highway and street construction
9816 bridge, tunnel, and elevated highway
9817 water, sewer, pipeline, and communications construction
9818 heavy construction
9819 plumbing, heating and air conditioning
9820 electrical work
9821 masonry, stone setting, tile setting & plastering
9822 plastering, drywall, and insulation work
9823 tile, marble, and mosaic work
9824 carpentry
9825 roof, siding, and sheet metal work
9826 concrete work
9827 water well drilling
9828 glass and glazing work
9829 excavation work
9830 wrecking and demolition work

9831 special trade contractors

9832 local trucking, without storage
9833 trucking, except local
9834 local trucking with storage
9835 courier services, except by air
9836 farm product warehousing and storage
9837 refrigerated warehousing and storage
9838 general warehousing and storage
9839 special warehousing and storage
9840 trucking terminal facilities
9841 deep sea foreign freight transportation of freight
9842 deep sea domestic freight transportation of freight
9843 deep sea passenger transportation
9844 ferries
9845 marine cargo handling
9846 towing and tugboat service
9847 air transportation, scheduled
9848 air courier services
9849 air transportation, nonscheduled
9850 travel agencies
9851 tour operators
9852 freight transportation arrangement, NVOCC, customs brokerage
9853 rental of railroad cars/rail transport
9854 packing & crating
9855 inspecting and fixed facilities
9856 electric services
9857 natural gas transmission
9858 natural gas distribution

9859 gas production and/or distribution

9860 water supply
9861 sewerage systems
9862 refuse systems
9863 sanitary services
9864 steam and air-conditioning supply
9865 irrigation systems
9866 engineering services
9867 architectural services
9868 surveying services
9869 accounting, auditing, and bookkeeping
9870 commercial physical research
9871 commercial nonphysical research
9872 noncommercial research organizations
9873 testing laboratories
9874 management services
9875 management consulting services
9876 public relations services
9877 facilities support services
9878 business development/consulting, nesoi
9879 air, water & solid waste management services
9880 land & wildlife conservation
9881 recycling
9882 energy saving equipment
9883 environmental cleanup
9884 environmental testing services

99 BUSINESS SERVICES, HEALTH, FINANCIAL/INSUR. LEGAL/REAL ESTATE, HOTELS,

AND MISC REPAIRS BUSINESS SERVICES

9901 advertising
9902 outdoor advertising services
9903 radio, tv, publisher representatives
9904 adjustment & collections services
9905 credit reporting services
9906 direct mail advertising services
9907 photocopying & duplicating services
9908 commercial photocopy
9909 commercial art and graphic design
9910 building maintenance services
9911 medical equipment rental
9912 heavy construction equipment rental
9913 equipment rental and leasing, nec
9914 employment agencies
9915 computer programming services
9916 prepackaged software
9917 computer integrated systems design
9918 data processing and preparation
9919 information retrieval services
9920 computer facilities management
9921 computer rental & leasing
9922 computer maintenance & repair
9923 computer related services, nec
9924 detective & armored car services
9925 security systems services
9926 news syndications
9927 photofinishing laboratories
9928 offices & clinics of medical doctors

9929 offices and clinics of dentists

9930 skilled nursing care facilities
9931 medical laboratories
9932 dental laboratories
9933 home health care services
9934 kidney dialysis centers
9935 special outpatient clinics
9936 commercial banks/financing
9937 foreign trade & international banks
9938 insurance agents, brokers, & service
9939 legal services
9940 real estate/agents and managers
9941 subdividers and developers
9942 hotels and motels
9943 rooming and boarding houses
9944 sporting and recreational camps
9945 radio & television repair
9946 HVAC/refrigeration service and repair
9947 electrical repair, nec
9948 watch, clock & jewelry repair
9949 welding repair
9950 automotive maintenance & repair service
9951 business translation services
9952 technical writing/editing
9953 training
9954 education/teaching
9955 safety & security consulting
9956 desktop, graphics and typesetting services

9957 video narration

9958 assembly and distribution services of gen commodities
9959 appraisal services for machinery and equipment
9960 export trading/management company
9961 food standards and testing
9962 inspection/quality control
9963 telecommunications installation
9964 telecommunications maintenance
9965 telecommunications carrier
9966 list brokers
9967 marketing
9968 direct marketing, telemarketing services
9969 mail order
9970 trade shows management
9971 trade shows representation
9972 travel consultants
9973 franchising
9974 brokerage/stock market
9975 loan services
9976 currency exchange
9977 forfating, factoring & other int'l finance services
9978 inventor
9980 industrial design
9981 commercial design
9982 consumer design
9983 product development
9990 video production
9991 television production

9992 radio production

9993 music production
9994 recording studio
9995 animation
9996 mixed media
9997 commercials-TV/radio
9998 publishing

HS Nomenclature 2017 Edition, Amendments effective from 1 January

2017
HS Nomenclature 2017 Edition
The WCO has published the accepted amendments to the Harmonized System (HS)
Nomenclature that will enter into force on 1 January 2017. It includes 233 sets of
amendments, divided as follows : agricultural sector 85; chemical sector 45; wood sector
13; textile sector 15; base metal sector 6; machinery sector 25; transport sector 18; other
sectors 26.
Environmental and social issues of global concern are the major feature of the HS 2017
amendments. The majority of these changes to the HS have been broached by the FAO
(Food and Agriculture Organization of the United Nations).
Due to the importance of the HS in the collection of trade statistics, the HS 2017
amendments for fish and fishery products are to further enhance the coverage of species
and product forms which need to be monitored for food security purposes and for better
management of resources. The split by more detailed product forms for crustaceans,
molluscs and other invertebrates is motivated by the importance of trade and
consumption of these species in the various product forms. The subdivisions enable a
better correspondence between the HS and the United Nations Central Product
Classification (CPC). The amendment for cuttlefishes and squids is to extend the
coverage of the present codes, in order to have all those species grouped. At present, a
significant share of cuttlefish and squid trade is recorded under residual codes for
molluscs.
The amendment for forestry products aims at one main area : enhancement of the
coverage of wood species in order to get a better picture of trade patterns, including
endangered species. In particular, separating the data on tropical wood trade will both
serve to focus attention on the important issue of tropical wood use and clarify data on
non-tropical hardwoods. The HS 2017 amendments also include the creation of new

subheadings for the monitoring and control of certain products of bamboo and rattan,
requested by the International Network for Bamboo and Rattan (INBAR).
Nearly one-half of the world's population lives at risk of malaria. The HS 2017
amendment aims at detailed information for several categories of products that are used
as antimalarial commodities.
The HS 2017 Edition also introduces new subheadings for specific chemicals controlled
under the Chemical Weapons Convention (CWC), for certain hazardous chemicals
controlled under the Rotterdam Convention and for certain persistent organic pollutants
(POPs) controlled under the Stockholm Convention. Furthermore, at the request of the
International Narcotics Control Board (INCB), new subheadings have been introduced
for the monitoring and control of pharmaceutical preparations containing ephedrine,
pseudoephedrine or nor ephedrine, and for alpha-phenylacetoacetonitrile (APAAN), a
pre-precursor for drugs.
Other amendments resulted from changes in international trade patterns. Headings 69.07
(unglazed ceramic products) and 69.08 (glazed ceramic products) were merged to take
account of the fact that the main subheadings within these headings concern products
which are essentially no longer manufactured, and the industry and trade no longer make
a distinction between unglazed and glazed ceramic products, whilst new products with a
very high trade volume are classified under subheadings 6907.90 and 6908.90 ("Other").
Furthermore, for purposes of adapting the HS to current trade practices, certain
important products will be separately identified in either existing or new subheadings.
Advances in technology are also reflected in the amendments; inter alia, the size criteria
for newsprint, light-emitting diode (LED) lamps, multi-component integrated circuits
(MCOs), and hybrid, plug-in hybrid and all-electric vehicles.
Finally, the amendments include clarification of texts to ensure uniform application of
the nomenclature, for example, the regrouping of monopods, bipods, tripods and similar
articles in a new heading, namely 96.20.
The recommendation to amend the name "Imbuia" in the text of subheading 4407.22 will
not take effect on 1 January 2017 due to an objection having been lodged by one of the
Contracting Parties to the HS Convention. It has become clear that the pilot name
"Imbuia" is correct.

The Implementation period

While January 2017 may seem far off, the WCO Secretariat is working on the
development of requisite correlation tables between the old and new editions of the HS,
and on updating the HS publications, such as the Explanatory Notes, the Classification
Opinions, the Alphabetical Index and the HS online database.
Customs administrations also have a huge task to ensure timely implementation of the
HS2017Edition, as required by the HS Convention. They are therefore encouraged
to begin the process of implementing the HS 2017 in their national Customs tariff or
statistical nomenclatures.

TRADE FACILITATION AGREEMENT - (TFA)

Message from Secretary General

The WCO welcomes the World Trade Organization (WTO) Trade Facilitation
Agreement (TFA) adapted at the WTOs Ninth Ministerial Conference in Bali, Indonesia
from 3 to 7 December 2013. It constitutes an important milestone for the WTO and global
trade.
The potential of the TFA in the Bali Package is significant. In accordance with some
analysis, the measures will boost prosperity by reducing administrative burden and
transaction costs, and are expected to save developing countries around US$325 billion a
year and accelerate their integration into the global value chains. According to OECD,
Developed countries also stand to gain with a 10 percent cut in their trade costs and easier
trade flows for their operators. The potential new gains from trade facilitation are
considerable, especially for countries that have yet to apply its principles.
Reform requires resources and technical capacity, but the Agreement ensures that those who
need and ask for support will receive it. Moreover, the instruments, tools and strategies for
implementing trade facilitation measures already exist.
With decades of experience in implementing global Customs standards, the World Customs
Organization (WCO) is an important source of expertise and support for its 179 Member
countries, covering 98 per cent of world trade. WCO standards and technical assistance
delivery will support the global uniform implementation of the TFA.
This part of the WCO website will bring you all relevant information regarding the
implementation of the TFA and provide Members with guidance on how to implement it.

WTO Agreement on Trade Facilitation

WTO members reached consensus on the Trade Facilitation Agreement (TFA) at the Bali
Ministerial Conference in December 2013.
The TFA contains twelve articles regarding Trade Facilitation and Customs Cooperation in
Section I, ten articles on special and differential treatment for developing countries and leastdeveloped countries in Section II and two articles on institutional arrangements and final
provisions in Section III. The TFA deals almost entirely with Customs-related topics.

Section I
Art.1 Publication and availability of information
Art.2 Consultation
Art.3 Advance ruling
Art.4 Appeal/Review procedures
Art.5 Other measures for transparency etc.
Art.6 Fee and Charges
Art.7 Release and Clearance of goods
Art.8 Border Agency Cooperation
Art.9 Movement of goods intended for import
Art.10 Formalities
Art.11 Transit
Art.12 Customs cooperation

Section II
Special and Differential Treatment for Developing Countries and Least-Developed Countries
Assistance for Capacity Building

Information to be submitted to the TF Committee

Final provision

Section III
Institutional arrangements and final provisions
Committee on Trade Facilitation
National Committee on Trade Facilitation
Final provisions

Mercator Programme
The Mercator projection enabled mariners to plot straight courses and take correct
compass readings, thus supporting trade. Just as the cartographer Gerardus Mercator
provided the tools which became fundamental to understanding the world and which
ultimately led to increased interconnectivity, so will the World Customs Organization
(WCO) Mercator Programme increase global interconnectivity, expand trade volumes
and enhance economic competitiveness by providing tailor-made assistance for
implementing trade facilitation measures. The Mercator Programme also supports
Members preparation for implementing the World Trade Organization (WTO) Trade
Facilitation Agreement (TFA).

The key objectives

1. Harmonized implementation based on WCOs global standards
The Mercator Programme is aimed at assisting governments worldwide to implement
trade facilitation measures expeditiously and in a harmonized manner by using core
WCO instruments and tools such as the Revised Kyoto Convention (RKC). The
Mercator Programme also ensures connectivity at borders and along international trade
supply chains in order to provide a consolidated platform for advancing the smooth flow
of goods being traded around the world.

2. Tailor-made technical assistance and capacity building

With a wealth of expertise and experience in global Customs technical assistance and
capacity building, including a network of accredited experts at its disposal and
comprehensive donor engagement mechanisms, the Mercator Programme provides
tailor-made support for implementing trade facilitation measures.

3. Effective coordination among all stakeholders

Based on a long-standing history of cooperation with the WTO, other international
organizations and the private sector, the Mercator Programme provides a consolidated
platform for coordinating needs and priorities of all stakeholders.

What are the benefits?

1. Benefits for developing and least developed countries
Developing and least developed countries (LDCs) may request and receive tailor-made
technical assistance and capacity building according to their own needs for
implementing trade facilitation measures. The Mercator Programme also provides
necessary assistance to assess their needs with the WCOs expertise.

2. Benefits for donor institutions

The WCO has extensive experience in managing technical assistance and capacity
building projects along results-based management principles. The Mercator Programme
ensures tangible and evidence-based solutions which satisfy the interests of donor
institutions.

3. Benefits for all government agencies

Customs administrations and all other government agencies may learn about existing
WCO tools and Member practices and experiences of various measures for trade
facilitation. It reduces the risk of a non-standardized approach which may lead to
divergent implementation practices.

4. Benefits for the private sector

The Mercator Programme promotes trade facilitation measures of all Members,
including developing countries and LDCs, in a harmonized manner. It will contribute to
predictable and modernized trade procedures and reduce trade costs and clearance times
at borders.

Dual-track approach
(1) Tailor-made track
The Mercator Programme matches needs of recipient Members and interested donor
institutions. Taking into consideration the results of WCO, WTO and/or other
organizations needs assessments, as well as the results from self-assessments and Time
Release Studies (TRS), developing countries and LDCs may submit their requests for
assistance to the WCO Capacity Building Directorate (capacity.building@wcoomd.org)
at any time. The WCO Regional Capacity Building Offices (ROCBs) may assist

Members in this respect. Interested development partners and donor institutions may
contact the WCO Office of External Relations (external.relations@wcoomd.org) with
regard to further cooperation, including financial support for technical assistance and
capacity building projects.
The WCO will develop the tailor-made technical assistance projects together with donor
institutions and recipient Members. The WCO will identify appropriate Customsaccredited experts from its Customs network. The WCO ensures results-based
management support activities in the area of TRS and Performance Measurement as part
of the monitoring.
(2) Overall track
The Mercator Programme encompasses all relevant WCO instruments and tools in
support of trade facilitation, such as the RKC, SAFE Framework of Standards, Time
Release Study and WCO Data Model. Further tools like the Customs and Business
Partnership Guidance and the new Transit Handbook will be released soon. It also
provides Member trade facilitation practices and experiences.
All stakeholders, including the private sector, may access the TFA Implementation
Guidance, an online Web resource (http://www.wcoomd.org/en/topics/wcoimplementing-the-wto-atf/atf.aspx). Customs administrations are encouraged to share
their experiences with the WCO.

The TFA Working Group

The WCO Working Group on the Trade Facilitation Agreement (TFAWG) will serve as
the Mercator Programmes support and monitoring vehicle. The TFAWG provides a link
with relevant WTO Committees. It is also the platform for sharing experiences regarding
the implementation of trade facilitation measures among the 179 WCO Members, and
for enabling Members to coordinate with the donor community and engage with other
international organizations and bodies, as well as with the private sector.

Implementation Guidance
The World Customs Organization (WCO), an intergovernmental organization specially
mentioned in the Bali Ministerial Declarations, is highlighting its role in the implementation
and administration of the WTO Agreement on Trade Facilitation (TFA). The WCO, the centre
of excellence on Customs matters world wide, is committed to the efficient implementation
of the TFA.

Capacity Building
Enhancing connectivity and integration between Arab countries

A regional Workshop on the technical model of cross border operations for better
connectivity among Arab countries was held in Amman, Jordan during the period 26-27
January 2015 with the participation of the UNDP, the WCO, the Arab League, the Islamic
Development Bank and representatives from Turkey, Jordan, Saudi Arabia, Egypt and Sudan
to discuss the way to improve the performance of cross-border operations in the four
countries.
The workshop aimed to enhance connectivity and integration between Arab countries through
improvements in their infrastructure and simplification of administrative and customs
procedures. Participants discussed the need to provide support to policy makers to strengthen
their capabilities in the area of simplification of cross border procedures and the reduction of
their duration. They also emphasized the need to promote the exchange of good practices in
the field of logistics and supply chains as well as the cooperation between the private sector
and governments.
The workshop discussed over two days, the new opportunities of cooperation between Egypt,
Jordan, Saudi Arabia, Sudan and other countries in the region in light of the WTO trade
facilitation agreement and relevant international standards and conventions. The event also
focused on implementing coordinated border management and enhancing the electronic
exchange of data between the countries in the region for a better management of cross-border
operations.
Participants recognized the crucial role the WCO is playing in this respect and agreed the
need to ensure a harmonized implementation of trade facilitation solutions by using core
WCO instruments and tools.

Conclusion
From the above study we can conclude that HS convention of WCO has played a vital
role in reducing corruption. It has improved the transparency in the international trade
and has standardized the nomenclature for commodities across the world. We came to
know that how the six digit code is created and what is the importance of every digit
WCO has improved its capacity building programed in both the HS and TFA sectors
(under the guidance of WTO).
TFA has taken many useful steps in order to facilitate international trade