ประกาศกรมการค้าต่างประเทศ เรื่อง การออกหนังสือรับรองถิ่นกำเนิดสินค้าตามความตกลงหุ้นส่วนทางเศรษฐกิจระดับภูมิภาค (ฉบับที่ 5) พ.ศ. 2565

ประกาศกรมการค้าต่างประเทศ เรื่อง การออกหนังสือรับรองถิ่นกำเนิดสินค้าตามความตกลงหุ้นส่วนทางเศรษฐกิจระดับภูมิภาค (ฉบับที่ 5) พ.ศ. 2565 ตามที่ได้มีประกาศกรมการค้าต่างประเทศ เรื่อง การออกหนังสือรับรองถิ่นกาเนิดสินค้า ตามความตกลงหุ้นส่วนทางเศรษฐกิจระดับภูมิภาค พ.ศ. 2564 ลงวันที่ 8 ธันวาคม พ.ศ. 2564 และที่แก้ไขเพิ่มเติม กาหนดหลักเกณฑ์การออกหนังสือรับรองถิ่นกาเนิดสินค้า ( Certificate of Origin - Form RCEP ) และรายชื่อประเท ศสมาชิกภายใต้ความตกลงหุ้นส่วนทางเศรษฐกิจระดับภูมิภาค ( Regional Comprehensive Economic Partnership : RCEP ) ที่สามารถใช้หนังสือรับรองถิ่นกาเนิดสินค้า ( Form RCEP ) ประกอบการส่งออกเพื่อใช้สิทธิพิเศษทางภาษีศุลกากร นั้น บัดนี้ คณะกรรมการร่วมภายใต้ความตกลงหุ้นส่วนทางเศรษฐกิจระดับภูมิภาค ( RCEP Joint Committee : RJC ) ได้มีมติรับรองกฎเฉพาะรายสินค้า ( Product Specific Rules : PSRs ) ระบบฮาร์โมไนซ์ ฉบับปี ค.ศ. 2022 ( HS 2022) เมื่อวันที่ 30 มิถุนายน 2565 และมีมติ รับรองหนังสือรับรองถิ่นกาเนิดสินค้า ( Form RCEP ) ฉบับแก้ไข ซึ่งได้แก้ไขถ้อยคาใน Overleaf Notes เพื่อรองรับการใช้กฎเฉพาะรายสินค้า ฉบับปี ค.ศ. 2022 ( HS 2022) ในการประชุม คณะกรรมการร่วมภายใต้ความตกลงหุ้นส่วนทางเศรษฐกิจระดับภูมิภาค ( RJC ) ค รั้งที่ 2 เมื่อวันที่ 25 สิงหาคม 2565 เพื่อให้การออกหลักฐานการรับรองถิ่นกาเนิดสินค้า ( Proof of Origin ) ในส่วนของการออก หนังสือรับรองถิ่นกาเนิดสินค้า ( Form RCEP ) ภายใต้ความตกลงหุ้นส่วนทางเศรษฐกิจระดับภูมิภาค ( RCEP ) เป็นไปด้วยความถูกต้องสอดคล้องกับประกาศกระทรวงพาณิชย์ เรื่อง การออกหนังสือรับรอง ถิ่นกาเนิดสินค้าตามความตกลงทางการค้าระหว่างประเทศหรือการปฏิบัติทางการค้าระหว่างประเทศ พ.ศ. 2548 และประกาศกรมการค้าต่างประเทศ เรื่อง หลักเกณฑ์ วิธีการ และเงื่อนไข การขอ รับ หนังสือสาคัญการส่งออก - นำเข้าสินค้า โดยวิธีการทางอิเล็กทรอนิกส์ พ.ศ. 2554 อธิบดีกรมการค้า ต่างประเทศ ออกประกาศไว้ ดังต่อไปนี้ 1. ให้ยกเลิกกฎเฉพาะรายสินค้า ( Product Specific Rules : PSRs ) ฉบับปี ค.ศ. 2012 ( HS 2012) ตามภาคผนวก ง ของประกาศกรมการค้าต่างประเทศ เรื่อง การออกหนังสือรับรอง ถิ่นกำเนิดสินค้าตามความตกลงหุ้นส่วนทางเศรษฐกิจระดับภูมิภาค พ.ศ. 2564 ลงวันที่ 8 ธันวาคม พ.ศ. 2564 และให้ใช้กฎเฉพาะรายสินค้า ( Product Specific Rules : PSRs ) ฉบับปี ค.ศ. 2022 ( HS 2022 ) ตามภาคผนวก ก ท้ายประกาศนี้ ตั้งแต่วันที่ 1 มกราคม 2566 เป็นต้นไป ้ หนา 34 ่ เลม 139 ตอนพิเศษ 302 ง ราชกิจจานุเบกษา 26 ธันวาคม 2565

2. ให้ยกเลิกหนังสือรับรองถิ่นกำเนิดสินค้า ( Form RCEP ) ตามภาคผนวก ค ของประกาศ กรมการค้าต่างประเทศ เรื่อง การออกหนังสือรับรองถิ่นกาเนิดสินค้าตามความตกลงหุ้นส่วนทางเศรษฐกิจ ระดับภูมิภาค พ.ศ. 2564 ลงวันที่ 8 ธันวาคม พ.ศ. 2564 ตั้งแต่วันที่ 1 มกราคม 2567 และให้เริ่มใช้หนังสือรับรองถิ่นกาเนิดสินค้า ( Form RCEP ) ตามภาคผนวก ข ท้ายประกาศนี้ ตั้งแต่ วันที่ 1 มกราคม 2567 เป็นต้นไป ประกาศ ณ วันที่ 9 พฤศจิกายน พ.ศ. 25 6 5 รณรงค์ พูลพิพัฒน์ อธิบดีกรมการค้าต่างประเทศ ้ หนา 35 ่ เลม 139 ตอนพิเศษ 302 ง ราชกิจจานุเบกษา 26 ธันวาคม 2565

1 REGIONAL COMPREHENSIVE ECONOMIC PARTNERSHIP AGREEMENT PRODUCT - SPECIFIC RULES This transposed Product - Specific Rules ( PSR ) in HS 2022 has been adopted by the RCEP Joint Committee on 30 June 2022 in accordance with Article 3.34 of the RCEP Agreement, and will be implemented by the Parties from 1 January 2023. HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading SECTION I LIVE ANIMALS; ANIMAL PRODUCTS 01 CHAPTER 1: LIVE ANIMALS WO 02 CHAPTER 2: MEAT AND EDIBLE MEAT OFFAL CC except from Chapter 01 03 CHAPTER 3: FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES 03.01 Live fish WO 03.02 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304 CC 03.03 Fish, frozen, excluding fish fillets and other fish meat of heading 0304 CC 03.04 Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen - Fresh or chilled fillets of tilapias ( Oreochromis spp .), catfish ( Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp .), carp ( Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon pi ceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp .), eels ( Anguilla spp .), Nile perch ( Lates niloticus ) and snakeheads ( Channa spp. ) 0304.31 — Tilapias ( Oreochromis spp .) CC 0304.32 — Catfish ( Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp. ) CC 0304.33 — Nile Perch ( Lates niloticus ) CC ภาคผนวก ก

2 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading 0304.39 — Other 1. CTH for Carp ( Catla catla , Osteochilus hasselti , Leptobarbus hoeveni, Cyprinus spp. (except Cyprinus carpio ), Carassius spp.( except Carassius carassius ), Labeo spp ., Megalobrama spp .), 2. CC for any other good - Fresh or chilled fillets of other fish 0304.41 — Pacific salmon ( Oncorhynchus nerka , Oncorhynchus gorbuscha , Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus ), Atlantic salmon ( Salmo salar ) and Danube salmon ( Hucho hucho ) CC or RVC40 0304.42 — Trout ( Salmo trutta , Oncorhynchus mykiss , Oncorhynchus clarki , Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster ) CC or RVC40 0304.43 - - Flat fish ( Pleuronectidae , Bothidae , Cynoglossidae , Soleidae , Scophthalmidae and Citharidae ) CC or RVC40 0304.44 — Fish of the families Bregmacerotidae , Euclichthyidae , Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae CC or RVC40 0304.45 — Swordfish ( Xiphias gladius ) CC or RVC40 0304.46 — Toothfish ( Dissostichus spp .) CC or RVC40 0304.47 — Dogfish and other sharks CTH 0304.48 — Rays and skates ( Rajidae ) CTH 0304.49 — Other CTH - Other, fresh or chilled

3 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading 0304.51 — Tilapias ( Oreochromis spp .), catfish ( Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp .), carp ( Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp .), eels ( Anguilla spp .), Nile perch ( Lates niloticus ) and snakeheads ( Channa spp .) CC 0304.52 — Salmonidae CC 0304.53 — Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae CC 0304.54 — Swordfish ( Xiphias gladius ) CC 0304.55 — Toothfish ( Dissostichus spp .) CC 0304.56 — Dogfish and other sharks CC 0304.57 — Rays and skates ( Rajidae ) CC 0304.59 — Other CC - Frozen fillets of tilapias ( Oreochromis spp .), catfish ( Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp .), carp ( Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp .), eels ( Anguilla spp .), Nile perch (Lates niloticus ) and snakeheads ( Channa spp .) 0304.61 — Tilapias ( Oreochromis spp. ) CC 0304.62 — Catfish ( Pangasius spp ., Silurus spp ., Clarias spp ., Ictalurus spp .) CC 0304.63 — Nile Perch ( Lates niloticus ) CC 0304.69 — Other 1. CC or RVC40 for Carp ( Catla catla, Osteochilus hasselti, Leptobarbus hoeveni, Cyprinus spp .(except Cyprinus carpio ), Carassius

4 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading spp. (except Carassius carassius ), Labeo spp., Megalobrama spp. ) , 2. CC for any other good - Frozen fillets of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae 0304.71 — Cod ( Gadus morhua , Gadus ogac , Gadus macrocephalus ) CC or RVC40 0304.72 — Haddock ( Melanogrammus aeglefinus ) CC or RVC40 0304.73 — Coalfish ( Pollachius virens ) CC or RVC40 0304.74 — Hake ( Merluccius spp., Urophycis spp. ) CTH 0304.75 — Alaska Pollock ( Theragra chalcogramma ) CC or RVC40 0304.79 — Other CC or RVC40 - Frozen fillets of other fish 0304.81 — Pacific salmon ( Oncorhynchus nerka , Oncorhynchus gorbuscha , Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus ), Atlantic salmon ( Salmo salar ) and Danube salmon ( Hucho hucho ) CC or RVC40 0304.82 — Trout ( Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster ) CC or RVC40 0304.83 — Flat fish ( Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae ) CC or RVC40 0304.84 — Swordfish ( Xiphias gladius ) CC or RVC40 0304.85 — Toothfish ( Dissostichus spp .) CC or RVC40 0304.86 — Herrings ( Clupea harengus , Clupea pallasii ) CC or RVC40 0304.87 — Tunas (of the genus Thunnus ), skipjack tuna (stripe - bellied bonito) ( Katsuwonus pelamis ) CC or RVC40 0304.88 — Dogfish, other sharks, rays and skates ( Rajidae ) CC or RVC40 0304.89 — Other CC or RVC40 - Other, frozen

5 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading 0304.91 — Swordfish ( Xiphias gladius ) CC 0304.92 — Toothfish ( Dissostichus spp .) CC 0304.93 — Tilapias ( Oreochromis spp .), catfish ( Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp .), carp ( Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp. ), eel s ( Anguilla spp. ), Nile perch ( Lates niloticus ) and snakeheads ( Channa spp .) CC 0304.94 — Alaska Pollock ( Theragra chalcogramma ) CC 0304.95 — Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae , Moridae and Muraenolepididae , other than Alaska Pollock ( Theragra chalcogramma ) CC 0304.96 — Dogfish and other sharks CC 0304.97 — Rays and skates ( Rajidae ) CC 0304.99 — Other CC 03.05 Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process 0305.20 - Livers, roes and milt of fish, dried, smoked, salted or in brine CC or RVC40 - Fish fillets, dried, salted or in brine, but not smoked 0305.31 — Tilapias ( Oreochromis spp .), catfish ( Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp .), carp ( Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus ha sselti, Leptobarbus hoeveni, Megalobrama spp .), eels ( Anguilla spp. ), Nile perch ( Lates niloticus ) and snakeheads ( Channa spp .) CC 0305.32 — Fish of the families Bregmacerotidae , Euclichthyidae , Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae CC or RVC40 0305.39 — Other CC - Smoked fish, including fillets, other than edible fish offal

6 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading 0305.41 — Pacific salmon ( Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus ), Atlantic salmon ( Salmo salar ) and Danube salmon ( Hucho hucho ) CC or RVC40 0305.42 — Herrings ( Clupea harengus, Clupea pallasii ) CC or RVC40 0305.43 — Trout ( Salmo trutta , Oncorhynchus mykiss , Oncorhynchus clarki , Oncorhynchus aguabonita, Oncorhynchus gilae , Oncorhynchus apache and Oncorhynchus chrysogaster ) CC or RVC40 0305.44 — Tilapias ( Oreochromis spp .), catfish ( Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp .), carp ( Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp .), eels ( Anguilla sp p .), Nile perch ( Lates niloticus ) and snakeheads ( Channa spp .) CC 0305.49 — Other CC - Dried fish, other than edible fish offal, whether or not salted but not smoked 0305.51 — Cod ( Gadus morhua, Gadus ogac, Gadus macrocephalus ) CC or RVC40 0305.52 — Tilapias ( Oreochromis spp .), catfish (P angasius spp., Silurus spp., Clarias spp., Ictalurus spp. ), carp ( Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp. ), eels ( Anguilla spp. ), Nile perch ( Lates niloticus ) and snakeheads ( Channa spp. ) CC 0305.53 — Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae , other than cod ( Gadus morhua, Gadus ogac, Gadus macrocephalus ) CC

7 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading 0305.54 — Herrings ( Clupea harengus, Clupea pallasii ), anchovies ( Engraulis spp .), sardines ( Sardina pilchardus, Sardinops spp .), sardinella ( Sardinella spp. ), brisling or sprats ( Sprattus sprattus ), mackerel ( Scomber scombrus, Scomber australasicus, Scomber japonicus ), Indian mackerels ( Rastrelliger spp .), seerfishes ( Scomberomorus spp .), jack and horse mackerel ( Trachurus spp .), jacks, crevalles ( Caranx spp .), cobia ( Rachycentron canadum ), silver pomfrets ( Pampus spp .), Pacific saury ( Cololabis saira ), scads ( Decapterus spp .), capelin ( Mallotus villosus ), swordfish ( Xiphias gladius ), Kawakawa ( Euthynnus affinis ), bonitos ( Sard a spp. ), marlins, sailfishes, spearfish ( Istiophoridae ) CC 0305.59 — Other CC - Fish, salted but not dried or smoked and fish in brine, other than edible fish offal 0305.61 — Herrings ( Clupea harengus, Clupea pallasii ) CTH 0305.62 — Cod ( Gadus morhua, Gadus ogac, Gadus macrocephalus ) CC or RVC40 0305.63 — Anchovies ( Engraulis spp. ) CTH 0305.64 — Tilapias ( Oreochromis spp .), catfish ( Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp .), carp ( Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp .), eels ( Anguilla spp .), Nile perch ( Lates nilotic us ) and snakeheads ( Channa spp .) CC 0305.69 — Other CC - Fish fins, heads, tails, maws and other edible fish offal 0305.71 — Shark fins CC or RVC40 0305.72 — Fish heads, tails and maws CC or RVC40 0305.79 — Other CC or RVC40 03.06 Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked crustaceans, whether in shell or not, whether or not cooked before or during the smoking process; crustaceans, in shell, cooked by steaming CC

8 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading or by boiling in water, whether or not chilled, frozen, dried, salted or in brine 03.07 Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked molluscs, whether in shell or not, whether or not cooked before or during t he smoking process CC 03.08 Aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen, dried, salted or in brine; smoked aquatic invertebrates other than crustaceans and molluscs, whether or not cooked before or during the smoking process CC 03.09 Flours, meals and pellets of fish, crustaceans, molluscs and other aquatic invertebrates, fit for human consumption 0309.10 - Of fish CTH 0309.90 - Other CC 04 CHAPTER 4: DAIRY PRODUCE; BIRDS’ EGGS; NATURAL HONEY; EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED 04.01 Milk and cream, not concentrated nor containing added sugar or other sweetening matter CC or RVC40 04.02 Milk and cream, concentrated or containing added sugar or other sweetening matter CC or RVC40 04.03 Yogurt; buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa CC or RVC40 04.04 Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included CC or RVC40 04.05 Butter and other fats and oils derived from milk; dairy spreads CC or RVC40 04.06 Cheese and curd 0406.10 - Fresh (unripened or uncured) cheese, including whey cheese, and curd CC or RVC40 0406.20 - Grated or powdered cheese, of all kinds CTSH or RVC40

9 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading 0406.30 - Processed cheese, not grated or powdered CC or RVC40 0406.40 - Blue - veined cheese and other cheese containing veins produced by Penicillium roqueforti CC or RVC40 0406.90 - Other cheese CC or RVC40 04.07 Birds’ eggs, in shell, fresh, preserved or cooked - Fertilised eggs for incubation 0407.11 — Of fowls of the species Gallus domesticus WO 0407.19 — Other WO - Other fresh eggs 0407.21 — Of fowls of the species Gallus domesticus WO 0407.29 — Other WO 0407.90 - Others CC 04.08 Birds’ eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter CC 04.09 0409.00 Natural honey CC 04.10 Insects and other edible products of animal origin, not elsewhere specified or included CC 05 CHAPTER 5: PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED 05.01 0501.00 Human hair, unworked, whether or not washed or scoured; waste of human hair CC 05.02 Pigs’, hogs’ or boars’ bristles and hair; badger hair and other brush making hair; waste of such bristles or hair CC 05.04 0504.00 Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked CC except from Chapter 01 05.05 Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers CC 05.06 Bones and horn - cores, unworked, defatted, simply prepared (but not cut to CC

10 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading shape), treated with acid or degelatinised; powd er and waste of these products 05.07 Ivory, tortoise - shell, whalebone and whalebone hair, horns, antlers, hooves, nails, claws and beaks, unworked or simply prepared but not cut to shape; powder and waste of these products CC 05.08 0508.00 Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle - bone, unworked or simply prepared but not cut to shape, powder and waste thereof CC 05.10 0510.00 Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved CC 05.11 Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption CC SECTION II VEGETABLE PRODUCTS 06 CHAPTER 6: LIVE TREES AND OTHER PLANTS; BULBS, ROOTS AND THE LIKE; CUT FLOWERS AND ORNAMENTAL FOLIAGE CC or RVC40 07 CHAPTER 7: EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS 07.01 Potatoes, fresh or chilled 0701.10 - Seed WO 0701.90 - Other WO 07.02 0702.00 Tomatoes, fresh or chilled WO 07.03 Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled WO 07.04 Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled WO 07.05 Lettuce (Lactuca sativa) and chicory (Cichorium spp.) , fresh or chilled WO 07.06 Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled WO 07.07 0707.00 Cucumbers and gherkins, fresh or chilled WO 07.08 Leguminous vegetables, shelled or unshelled, fresh or chilled WO 07.09 Other vegetables, fresh or chilled WO

11 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading 07.10 Vegetables (uncooked or cooked by steaming or boiling in water), frozen CC 07.11 Vegetables provisionally preserved, but unsuitable in that state for immediate consumption CC 07.12 Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared CC 07.13 Dried leguminous vegetables, shelled, whether or not skinned or split CC 07.14 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets; sago pith CC 08 CHAPTER 8: EDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUIT OR MELONS 08.01 Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled - Coconuts 0801.11 — Desiccated CC 0801.12 — In the inner shell (endocarp) CC 0801.19 — Other CC - Brazil nuts 0801.21 — In shell CC 0801.22 — Shelled CC - Cashew nuts 0801.31 — In shell CC 0801.32 — Shelled CC or RVC40 08.02 Other nuts, fresh or dried, whether or not shelled or peeled - Almonds 0802.11 — In shell CC 0802.12 — Shelled CC or RVC40 - Hazelnuts or filberts ( Corylus spp . ) 0802.21 — In shell CC 0802.22 — Shelled CC or RVC40 - Walnuts 0802.31 — In shell CC 0802.32 — Shelled CC or RVC40 - Chestnuts ( Castanea spp. )

12 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading 0802.41 — In shell CC 0802.42 — Shelled CC or RVC40 - Pistachios 0802.51 — In shell CC 0802.52 — Shelled CC or RVC40 - Macadamia nuts 0802.61 — In shell CC 0802.62 — Shelled CC or RVC40 0802.70 - Kola nuts ( Cola spp. ) CC 0802.80 - Areca nuts CC - Other 0802.91 — Pine nuts, in shell CC 0802.92 — Pine nuts, shelled CC 0802.99 — Other CC 08.03 Bananas, including plantains, fresh or dried CC 08.04 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried CC 08.05 Citrus fruit, fresh or dried CC 08.06 Grapes, fresh or dried CC 08.07 Melons (including watermelons) and papaws (papayas), fresh CC 08.08 Apples, pears and quinces, fresh CC 08.09 Apricots, cherries, peaches (including nectarines), plums and sloes, fresh CC 08.10 Other fruit, fresh CC 08.11 Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter CC 08.12 Fruit and nuts provisionally preserved, but unsuitable in that state for immediate consumption CC 08.13 Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of this Chapter 0813.10 - Apricots CC 0813.20 - Prunes CC 0813.30 - Apples CC 0813.40 - Other fruit CC 0813.50 - Mixtures of nuts or dried fruits of this Chapter CC or RVC40

13 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading 08.14 0814.00 Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions CC or RVC40 09 CHAPTER 9: COFFEE, TEA, MATÉ AND SPICES 09.01 Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion - Coffee, not roasted 0901.11 — Not decaffeinated CC 0901.12 — Decaffeinated RVC40 - Coffee, roasted 0901.21 — Not decaffeinated RVC40 0901.22 — Decaffeinated RVC40 0901.90 - Other RVC40 09.02 Tea, whether or not flavoured 0902.10 - Green tea (not fermented) in immediate packings of a content not exceeding 3 kg WO 0902.20 - Other green tea (not fermented) WO 0902.30 - Black tea (fermented) and partly fermented tea, in immediate packings of a content not exceeding 3 kg CC or RVC40 0902.40 - Other black tea (fermented) and other partly fermented tea CC 09.03 0903.00 Maté CC 09.04 Pepper of the genus Piper ; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta - Pepper 0904.11 — Neither crushed nor ground WO 0904.12 — Crushed or ground CC - Fruits of the genus Capsicum or of the genus Pimenta 0904.21 — Dried, neither crushed nor ground WO 0904.22 — Crushed or ground WO 09.05 Vanilla 0905.10 - Neither crushed nor ground WO 0905.20 - Crushed or ground CC 09.06 Cinnamon and cinnamon - tree flowers - Neither crushed nor ground 0906.11 — Cinnamon ( Cinnamomum zeylanicum Blume ) WO

14 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading 0906.19 — Other WO 0906.20 - Crushed or ground CC 09.07 Cloves (whole fruit, cloves and stems) 0907.10 - Neither crushed nor ground WO 0907.20 - Crushed or ground CC 09.08 Nutmeg, mace and cardamoms - Nutmeg 0908.11 — Neither crushed nor ground WO 0908.12 — Crushed or ground CC - Mace 0908.21 — Neither crushed nor ground WO 0908.22 — Crushed or ground CC - Cardamoms 0908.31 — Neither crushed nor ground WO 0908.32 — Crushed or ground CC 09.09 Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries - Seeds of coriander 0909.21 — Neither crushed nor ground WO 0909.22 — Crushed or ground CC - Seeds of cumin 0909.31 — Neither crushed nor ground WO 0909.32 — Crushed or ground CC - Seeds of anise, badian, caraway or fennel; juniper berries 0909.61 — Neither crushed nor ground WO 0909.62 — Crushed or ground CC 09.10 Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry and other spices - Ginger 0910.11 — Neither crushed nor ground WO 0910.12 — Crushed or ground CC 0910.20 - Saffron CC 0910.30 - Turmeric (curcuma) CC - Other spices 0910.91 — Mixtures referred to in Note 1(b) to this Chapter CC or RVC40 0910.99 — Other CC or RVC40 10 CHAPTER 10: CEREALS WO

15 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading 11 CHAPTER 11: PRODUCTS OF THE MILLING INDUSTRY; MALT; STARCHES; INULIN; WHEAT GLUTEN 11.01 1101.00 Wheat or meslin flour CC 11.02 Cereal flours other than of wheat or meslin CC except from Chapter 10 11.03 Cereal groats, meal and pellets - Groats and meal 1103.11 — Of wheat CC 1103.13 — Of maize (corn) CC except from Chapter 10 1103.19 — Of other cereals CC except from Chapter 10 1103.20 - Pellets CC except from Chapter 10 11.04 Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading 10 . 06; germ of cereals, whole, rolled, flaked or ground - Rolled or flaked grains 1104.12 — Of oats CC 1104.19 — Of other cereals CC except from Chapter 10 - Other worked grains (for example, hulled, pearled, sliced or kibbled) 1104.22 — Of oats CC 1104.23 — Of maize (corn) CC except from Chapter 10 1104.29 — Of other cereals CC except from Chapter 10 1104.30 - Germ of cereals, whole, rolled, flaked or ground CC except from Chapter 10 11.05 Flour, meal, powder, flakes, granules and pellets of potatoes CC 11.06 Flour, meal and powder of the dried leguminous vegetables of heading 07 . 13, of sago or of roots or tubers of heading 07 . 14 or of the products of Chapter 8 CC 11.07 Malt, whether or not roasted CC except from Chapter 10 11.08 Starches; inulin CC 11.09 1109.00 Wheat gluten, whether or not dried CC 12 CHAPTER 12: OIL SEEDS AND OLEAGINOUS FRUITS; MISCELLANEOUS GRAINS, SEEDS AND FRUIT; INDUSTRIAL OR

16 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading MEDICINAL PLANTS; STRAW AND FODDER 12.01 Soya beans, whether or not broken WO 12.02 Ground - nuts, not roasted or otherwise cooked, whether or not shelled or broken 1202.30 - Seed WO - Other 1202.41 — In shell WO 1202.42 — Shelled, whether or not broken CC 12.03 1203.00 Copra WO 12.04 1204.00 Linseed, whether or not broken CC 12.05 Rape or colza seeds, whether or not broken WO 12.06 1206.00 Sunflower seeds, whether or not broken CC 12.07 Other oil seeds and oleaginous fruits, whether or not broken WO 12.08 Flours and meals of oil seeds or oleaginous fruits, other than those of mustard CTH 12.09 Seeds, fruit and spores, of a kind used for sowing CC 12.10 Hop cones, fresh or dried, whether or not ground, powdered or in the form of pellets; lupulin CC 12.11 Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, fresh, chilled, frozen or dried, whether or not cut, crushed or powdered 1211.20 - Ginseng roots WO 1211.30 - Coca leaf WO 1211.40 - Poppy straw WO 1211.50 - Ephedra CC 1211.60 - Bark of African cherry ( Prunus africana ) CC 1211.90 - Other CC 12.12 Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh, chilled, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichorium intybus sativum ) of a kind used primarily for human consumption, not elsewhere specified or included CC

17 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading 12.13 1213.00 Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets CC 12.14 Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets CC 13 CHAPTER 13: LAC; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS 13.01 Lac; natural gums, resins, gum - resins and oleoresins (for example, balsams) CC 13.02 Vegetable saps and extracts; pectic substances, pectinates and pectates; agar - agar and other mucilages and thickeners, whether or not modified, derived from vegetable products - Vegetable saps and extracts 1302.11 — Opium CC 1302.12 — Of liquorice CC 1302.13 — Of hops CC 1302.14 — Of ephedra CC 1302.19 — Other CC except from subheading 1211.20 1302.20 - Pectic substances, pectinates and pectates CC - Mucilages and thickeners, whether or not modified, derived from vegetable products 1302.31 — Agar - agar CC 1302.32 — Mucilages and thickeners, whether or not modified, derived from locust beans, locust bean seeds or guar seeds CC 1302.39 — Other CC 14 CHAPTER 14: VEGETABLE PLAITING MATERIALS; VEGETABLE PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED CC SECTION III ANIMAL, VEGETABLE OR MICROBIAL FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES 15 CHAPTER 15: ANIMAL, VEGETABLE OR MICROBIAL FATS AND OILS AND THEIR CLEAVAGE PRODUCTS;

18 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES 15.01 Pig fat (including lard) and poultry fat, other than that of heading 02.09 or 15.03 CC 15.02 Fats of bovine animals, sheep or goats, other than those of heading 15.03 CC 15.03 1503.00 Lard stearin, lard oil, oleostearin , oleo - oil and tallow oil, not emulsified or mixed or otherwise prepared CC 15.04 Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified CC 15.05 1505.00 Wool grease and fatty substances derived therefrom (including lanolin) CC 15.06 1506.00 Other animal fats and oils and their fractions, whether or not refined, but not chemically modified CC 15.07 Soya - bean oil and its fractions, whether or not refined, but not chemically modified 1507.10 - Crude oil, whether or not degummed CC 1507.90 - Other CC or RVC40 15.08 Ground - nut oil and its fractions, whether or not refined, but not chemically modified CC 15.09 Olive oil and its fractions, whether or not refined, but not chemically modified CC 15.10 Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading 15.09 CC 15.11 Palm oil and its fractions, whether or not refined, but not chemically modified 1511.10 - Crude oil WO 1511.90 - Other CC 15.12 Sunflower - seed, safflower or cotton - seed oil and fractions thereof, whether or not refined, but not chemically modified CC 15.13 Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified - Coconut (copra) oil and its fractions 1513.11 — Crude oil CC 1513.19 — Other CC - Palm kernel or babassu oil and fractions thereof 1513.21 — Crude oil WO 1513.29 — Other WO

19 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading 15.14 Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified CC 15.15 Other fixed vegetable or microbial fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified CC 15.16 Animal, vegetable or microbial fats and oils and their fractions, partly or wholly hydrogenated, inter - esterified, re - esterified or elaidinised, whether or not refined, but not further prepared CC 15.17 Margarine; edible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats and oils or their fractions of heading 15.16 CC or RVC40 15.18 1518.00 Animal, vegetable or microbial fats and oils and their f ractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 15.16; inedible mixtures or preparations of animal, vegetable or microbial fats or oils o r of fractions of different fats or oils of this Chapter, not elsewhere specified or included CC or RVC40 15.20 1520.00 Glycerol, crude; glycerol waters and glycerol lyes CC or RVC40 15.21 Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured CC 15.22 1522.00 Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes CC SECTION IV PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES; PRODUCTS, WHETHER OR NOT CONTAINING NICOTINE, INTENDED FOR INHALATION WITHOUT COMBUSTION; OTHER NICOTINE CONTAINING PRODUCTS INTENDED FOR THE INTAKE OF NICOTINE INTO THE HUMAN BODY 16 CHAPTER 16: PREPARATIONS OF M EAT, OF FISH , CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES , OR OF INSECTS

20 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading 16.01 1601.00 Sausages and similar products, of meat, meat offal, blood or insects; food preparations based on these products 1. CC or RVC40 for of insect 2. CC for any other good 16.02 Other prepared or preserved meat, meat offal, blood or insects 1602.10 - Homogenised preparations 1. CC or RVC40 for of insect 2. CC for any other good 1602.20 - Of liver of any animal CC - Of poultry of heading 01 . 05 1602.31 — Of turkeys CC or RVC40 1602.32 — Of fowls of the species Gallus domesticus CC 1602.39 — Other CC - Of swine 1602.41 — Hams and cuts thereof CC 1602.42 — Shoulders and cuts thereof CC 1602.49 — Other, including mixtures CC 1602.50 - Of bovine animals CC 1602.90 - Other, including preparations of blood of any animal 1. CC or RVC40 for of insect 2. CC for any other good 16.03 1603.00 Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates CC or RVC40 16.04 Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs - Fish, whole or in pieces, but not minced 1604.11 — Salmon CC 1604.12 — Herrings CC 1604.13 — Sardines, sardinella and brisling or sprats CC 1604.14 — Tunas, skipjack tuna and bonito ( Sarda spp. ) CC 1604.15 — Mackerel CC 1604.16 — Anchovies CC 1604.17 — Eels CC 1604.18 — Shark fins CC or RVC40 1604.19 — Other CC or RVC40 1604.20 - Other prepared or preserved fish CC or RVC40 - Caviar and caviar substitutes 1604.31 — Caviar CC

21 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading 1604.32 — Caviar substitutes CC 16.05 Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved CC 17 CHAPTER 17: SUGARS AND SUGAR CONFECTIONERY 17.01 Cane or beet sugar and chemically pure sucrose, in solid form - Raw sugar not containing added flavouring or colouring matter 1701.12 — Beet sugar CC except from subheading 1212.91 1701.13 — Cane sugar specified in Subheading Note 2 to this Chapter WO 1701.14 — Other cane sugar WO - Other 1701.91 — Containing added flavouring or colouring matter CC or RVC40 1701.99 — Other CC or RVC40 17.02 Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel CC 17.03 Molasses resulting from the extraction or refining of sugar CC 17.04 Sugar confectionery (including white chocolate), not containing cocoa CTH 18 CHAPTER 18: COCOA AND COCOA PREPARATIONS 18.01 1801.00 Cocoa beans, whole or broken, raw or roasted CC 18.02 1802.00 Cocoa shells, husks, skins and other cocoa waste CC 18.03 Cocoa paste, whether or not defatted CTH or RVC40 18.04 1804.00 Cocoa butter, fat and oil CTH or RVC40 18.05 1805.00 Cocoa powder, not containing added sugar or other sweetening matter CTH or RVC40 18.06 Chocolate and other food preparations containing cocoa CTH or RVC40 19 CHAPTER 19: PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; PASTRYCOOKS’ PRODUCTS

22 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading 19.01 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headi ngs 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included CC 19.02 Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared CC 19.03 1903.00 Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms CC 19.04 Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre - cooked, or otherwise prepared, not elsewhere specified or included CC 19.05 Bread, pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products CTH or RVC40 20 CHAPTER 20: PREPARATIONS OF VEGETABLES, FRUIT, NUTS OR OTHER PARTS OF PLANTS 20.01 Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid CC 20.02 Tomatoes prepared or preserved otherwise than by vinegar or acetic acid CC 20.03 Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid CC 20.04 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 20.06 CC 20.05 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, CC

23 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading not frozen, other than products of heading 20 . 06 20.06 2006.00 Vegetables, fruit, nuts, fruit - peel and other parts of plants, preserved by sugar (drained, glacé or crystallised) CC 20.07 Jams, fruit jellies, marmalades, fruit or nut pur é e and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter CC 20.08 Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included - Nuts, ground - nuts and other seeds, whether or not mixed together 2008.11 — Ground - nuts CC 2008.19 — Other, including mixtures CC 2008.20 - Pineapples CC 2008.30 - Citrus fruit CC 2008.40 - Pears CC 2008.50 - Apricots CC 2008.60 - Cherries CC 2008.70 - Peaches, including nectarines CC 2008.80 - Strawberries CC - Other, including mixtures other than those of subheading 2008.19 2008.91 — Palm hearts CC 2008.93 — Cranberries ( Vaccinium macrocarpon, Vaccinium oxycoccos ); lingonberries ( Vaccinium vitis - idaea ) CC 2008.97 — Mixtures CC or RVC40 2008.99 — Other CC 20.09 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter - Orange juice 2009.11 — Frozen CC 2009.12 — Not frozen, of a Brix value not exceeding 20 CC 2009.19 — Other CC or RVC40 - Grapefruit juice; pomelo juice 2009.21 — Of a Brix value not exceeding 20 CC

24 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading 2009.29 — Other CC or RVC40 - Juice of any other single citrus fruit 2009.31 — Of a Brix value not exceeding 20 CC or RVC40 2009.39 — Other CC - Pineapple juice 2009.41 — Of a Brix value not exceeding 20 CC or RVC40 2009.49 — Other CC or RVC40 2009.50 - Tomato juice CC or RVC40 - Grape juice (including grape must) 2009.61 — Of a Brix value not exceeding 30 CC or RVC40 2009.69 — Other CC or RVC40 - Apple juice 2009.71 — Of a Brix value not exceeding 20 CC or RVC40 2009.79 — Other CC or RVC40 - Juice of any other single fruit , nut or vegetable 2009.81 — Cranberry ( Vaccinium macrocarpon, Vaccinium oxycoccos ) juice; lingonberry ( Vaccinium vitis - idaea ) juice CC or RVC40 2009.89 — Other CC or RVC40 2009.90 - Mixtures of juices CC or RVC40 21 CHAPTER 21: MISCELLANEOUS EDIBLE PREPARATIONS 21.01 Extracts, essences and concentrates, of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes, and extracts, essences and c oncentrates thereof CC or RVC40 21.02 Yeasts (active or inactive); other single - cell micro - organisms, dead (but not including vaccines of heading 30.02); prepared baking powders CC or RVC40 21.03 Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard CC or RVC40 21.04 Soups and broths and preparations therefor; homogenised composite food preparations CC or RVC40 21.05 2105.00 Ice cream and other edible ice, whether or not containing cocoa CC or RVC40 21.06 Food preparations not elsewhere specified or included

25 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading 2106.10 - Protein concentrates and textured protein substances CC or RVC40 2106.90 - Other CTH or RVC40 22 CHAPTER 22: BEVERAGES, SPIRITS AND VINEGAR 22.01 Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow CC 22.02 Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non - alcoholic beverages, not including fruit, nut or vegetable juices of heading 20.09 CC 22.03 2203.00 Beer made from malt CC 22.04 Wine of fresh grapes, including fortified wines; grape must other than that of heading 20 . 09 2204.10 - Sparkling wine CTSH - Other wine; grape must with fermentation prevented or arrested by the addition of alcohol 2204.21 — In containers holding 2 l or less CTSH except from subheadings 2204.22 and 2204.29 2204.22 — In containers holding more than 2 l but not more than 10 l CTSH except from subheadings 2204.21 and 2204.29 2204.29 — Other CTSH except from subheadings 2204.21 and 2204.22 2204.30 - Other grape must CC 22.05 Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances CTH 22.06 2206.00 Other fermented beverages (for example, cider, perry, mead, saké); mixtures of fermented beverages and mixtures of fermented beverages and non - alcoholic beverages, not elsewhere specified or included CTH

26 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading 22.07 Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol. or higher; ethyl alcohol and other spirits, denatured, of any strength CC 22.08 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol.; spirits, liqueurs and other spirituous beverages CTH or RVC40 22.09 2209.00 Vinegar and substitutes for vinegar obtained from acetic acid CTH 23 CHAPTER 23: RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER 23.01 Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves CC 23.02 Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants CC 23.03 Residues of starch manufacture and similar residues, beet - pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets CC 23.04 2304.00 Oil - cake and other solid residues, whether or not ground or in the form of pellets, resultin g from the extraction of soyabean oil CC 23.05 2305.00 Oil - cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground - nut oil CC 23.06 Oil - cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable or microbial fats or oils, other than those of heading 23.04 or 23.05 CTH 23.07 2307.00 Wine lees; argol CC 23.08 2308.00 Vegetable materials and vegetable waste, vegetable residues and by - products, whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included CTH 23.09 Preparations of a kind used in animal feeding CTH or RVC40 24 CHAPTER 24: TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES 24.01 Unmanufactured tobacco; tobacco refuse CC

27 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading 24.02 Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes CTH 24.03 Other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences CTH 24.04 Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body - Products intended for inhalation without combustion 2404.11 — Containing tobacco or reconstituted tobacco CTH except from heading 24 . 03 2404.12 — Other, containing nicotine CTH except from heading 38 . 24, or RVC40 2404.19 — Other 1. CTH except from heading 24 . 03 for manufactured tobacco substitutes 2. CTH except from heading 38 . 24, or RVC40 for any other good - Other 2404.91 — For oral application CTH except from heading 21 . 06 , or RVC40 2404.92 — For transdermal application CTH except from heading 38 . 24, or RVC40 2404.99 — Other CTH except from heading 38 . 24, or RVC40 SECTION V MINERAL PRODUCTS 25 CHAPTER 25: SALT; SULPHUR; EARTHS AND STONE; PLASTERING MATERIALS, LIME AND CEMENT 25.01 2501.00 Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution or containing added anti - caking or free - flowing agents; sea water CC

28 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading 25.02 2502.00 Unroasted iron pyrites CC 25.03 2503.00 Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur CTH or RVC40 25.04 Natural graphite CC 25.05 Natural sands of all kinds, whether or not coloured, other than metalbearing sands of Chapter 26 CTH 25.06 Quartz (other than natural sands); quartzite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape CC 25.07 2507.00 Kaolin and other kaolinic clays, whether or not calcined CTH 25.08 Other clays (not including expanded clays of heading 68.06), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths CTH 25.09 2509.00 Chalk CTH 25.10 Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk CTH 25.11 Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading 28.16 CTH 25.12 2512.00 Siliceous fossil meals (for example, kieselguhr, tripolite and diatomite) and similar siliceous earths, whether or not calcined, of an apparent specific gravity of 1 or less CTH 25.13 Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat - treated CTH 25.14 2514.00 Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape CTH 25.15 Marble, travertine, ecaussine and other calcareous monumental or building stone of an apparent specific gravity of 2.5 or more, and alabaster, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (in cluding square) shape CTH 25.16 Granite, porphyry, basalt, sandstone and other monumental or building stone, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or CTH

29 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading slabs of a rectangular (including square) shape 25.17 Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat - treated; macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in the first part of the heading; tarred macadam; granules, chippings and powder, of stones of heading 25.15 or 25.16, whether or not heat - treated CTH 25.18 Dolomite, whether or not calcined or sintered, including dolomite roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape CTH 25.19 Natural magnesium carbonate (magnesite); fused magnesia; dead - burned (sintered) magnesia, whether or not containing small quantities of other oxides added before sintering; other magnesium oxide, whether or not pure CTH 25.20 Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders CTH 25.21 2521.00 Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement CTH 25.22 Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 28.25 CTH 25.23 Portland cement, aluminous cement, slag cement, supersulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers CTH 25.24 Asbestos CTH 25.25 Mica, including splittings; mica waste CTH 25.26 Natural steatite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; talc CTH 25.28 2528.00 Natural borates and concentrates thereof (whether or not calcined), but not including borates separated from natural brine; natural boric acid containi ng not more than 85 % of H 3 BO 3 calculated on the dry weight CTH

30 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading 25.29 Feldspar; leucite; nepheline and nepheline syenite; fluorspar CTH 25.30 Mineral substances not elsewhere specified or included CTH 26 CHAPTER 26: ORES, SLAG AND ASH CTH 27 CHAPTER 27: MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION; BITUMINOUS SUBSTANCES; MINERAL WAXES 27.01 Coal; briquettes, ovoids and similar solid fuels manufactured from coal CTH 27.02 Lignite, whether or not agglomerated, excluding jet CTH 27.03 2703.00 Peat (including peat litter), whether or not agglomerated CTH 27.04 2704.00 Coke and semi - coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon CTH 27.05 2705.00 Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons CTH 27.06 2706.00 Tar distilled from coal, from lignite or from peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars CTH 27.07 Oils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the non - aromatic constituents CTH or RVC40 27.08 Pitch and pitch coke, obtained from coal tar or from other mineral tars CTH 27.09 2709.00 Petroleum oils and oils obtained from bituminous minerals, crude CTH 27.10 Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils - Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the prep arations, other than those containing biodiesel and other than waste oils

31 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading 2710.12 — Light oils and preparations CTH or RVC40 2710.19 — Other CTH or RVC40 2710.20 - Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, containing biodiesel, other than was te oils CTH or RVC40 - Waste oils 2710.91 — Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs) WO 2710.99 — Other WO 27.11 Petroleum gases and other gaseous hydrocarbons CTH 27.12 Petroleum jelly; paraffin wax, micro - crystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured CTH or RVC40 27.13 Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals CTH 27.14 Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks CTH 27.15 2715.00 Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut - backs) CTH 27.16 2716.00 Electrical energy. (optional heading) CTH SECTION VI PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES 28 CHAPTER 28: INORGANIC CHEMICALS; ORGANIC OR INORGANIC COMPOUNDS OF PRECIOUS METALS, OF RARE - EARTH METALS, OF RADIOACTIVE ELEMENTS OR OF ISOTOPES 28.01 Fluorine, chlorine, bromine and iodine 2801.10 - Chlorine CTH or RVC40 2801.20 - Iodine CTSH or RVC40 2801.30 - Fluorine; bromine CTSH or RVC40

32 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading 28.02 2802.00 Sulphur, sublimed or precipitated; colloidal sulphur CTH or RVC40 28.03 2803.00 Carbon (carbon blacks and other forms of carbon not elsewhere specified or included) CTH or RVC40 28.04 Hydrogen, rare gases and other non - metals CTH or RVC40 28.05 Alkali or alkaline - earth metals; rare - earth metals, scandium and yttrium, whether or not intermixed or interalloyed; mercury CTH or RVC40 28.06 Hydrogen chloride (hydrochloric acid); chlorosulphuric acid 2806.10 - Hydrogen chloride (hydrochloric acid) CTH or RVC40 2806.20 - Chlorosulphuric acid CTSH or RVC40 28.07 2807.00 Sulphuric acid; oleum CTH or RVC40 28.08 2808.00 Nitric acid; sulphonitric acids CTH or RVC40 28.09 Diphosphorus pentaoxide; phosphoric acid; polyphosphoric acids, whether or not chemically defined CTH or RVC40 28.10 2810.00 Oxides of boron; boric acids CTH or RVC40 28.11 Other inorganic acids and other inorganic oxygen compounds of non - metals CTSH or RVC40 28.12 Halides and halide oxides of non - metals CTH or RVC40 28.13 Sulphides of non - metals; commercial phosphorus trisulphide CTH or RVC40 28.14 Ammonia, anhydrous or in aqueous solution CTH or RVC40 28.15 Sodium hydroxide (caustic soda); potassium hydroxide (caustic potash); peroxides of sodium or potassium - Sodium hydroxide (caustic soda) 2815.11 — Solid CTSH except from subheading 2815.12, or RVC40 2815.12 — In aqueous solution (soda lye or liquid soda) CTSH except from subheading 2815.11 or RVC40 2815.20 - Potassium hydroxide (caustic potash) CTSH or RVC40 2815.30 - Peroxides of sodium or potassium CTH or RVC40 28.16 Hydroxide and peroxide of magnesium; oxides, hydroxides and peroxides, of strontium or barium CTH or RVC40 28.17 2817.00 Zinc oxide; zinc peroxide CTH or RVC40 28.18 Artificial corundum, whether or not chemically defined; aluminium oxide; aluminium hydroxide CTSH or RVC40

33 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading 28.19 Chromium oxides and hydroxides CTH or RVC40 28.20 Manganese oxides CTH or RVC40 28.21 Iron oxides and hydroxides; earth colours containing 70% or more by weight of combined iron evaluated as Fe 2 O 3 CTSH or RVC40 28.22 2822.00 Cobalt oxides and hydroxides; commercial cobalt oxides CTH or RVC40 28.23 2823.00 Titanium oxides CTH or RVC40 28.24 Lead oxides; red lead and orange lead CTH or RVC40 28.25 Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases; other metal oxides, hydroxides and peroxides CTH or RVC40 28.26 Fluorides; fluorosilicates, fluoroaluminates and other complex fluorine salts - Fluorides 2826.12 — Of aluminium CTSH or RVC40 2826.19 — Other CTH or RVC40 2826.30 - Sodium hexafluoroaluminate (synthetic cryolite) CTSH or RVC40 2826.90 - Other CTH or RVC40 28.27 Chlorides, chloride oxides and chloride hydroxides; bromides and bromide oxides; iodides and iodide oxides 2827.10 - Ammonium chloride CTH or RVC40 2827.20 - Calcium chloride CTH or RVC40 - Other chlorides 2827.31 — Of magnesium CTSH or RVC40 2827.32 — Of aluminium CTSH or RVC40 2827.35 — Of nickel CTH or RVC40 2827.39 — Other CTSH or RVC40 - Chloride oxides and chloride hydroxides 2827.41 — Of copper CTH or RVC40 2827.49 — Other CTH or RVC40 - Bromides and bromide oxides 2827.51 — Bromides of sodium or of potassium CTH or RVC40 2827.59 — Other CTSH or RVC40 2827.60 - Iodides and iodide oxides CTSH or RVC40 28.28 Hypochlorites; commercial calcium hypochlorite; chlorites; hypobromites CTH or RVC40 28.29 Chlorates and perchlorates; bromates and perbromates; iodates and periodates CTH or RVC40

34 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading 28.30 Sulphides; polysulphides, whether or not chemically defined CTH or RVC40 28.31 Dithionites and sulphoxylates CTH or RVC40 28.32 Sulphites; thiosulphates CTH or RVC40 28.33 Sulphates; alums; peroxosulphates (persulphates) - Sodium sulphates 2833.11 — Disodium sulphate CTH or RVC40 2833.19 — Other CTSH or RVC40 - Other sulphates 2833.21 — Of magnesium CTH or RVC40 2833.22 — Of aluminium CTH or RVC40 2833.24 — Of nickel CTH or RVC40 2833.25 — Of copper CTH or RVC40 2833.27 — Of barium CTH or RVC40 2833.29 — Other CTH or RVC40 2833.30 - Alums CTH or RVC40 2833.40 - Peroxosulphates (persulphates) CTH or RVC40 28.34 Nitrites; nitrates 2834.10 - Nitrites CTSH or RVC40 - Nitrates 2834.21 — Of potassium CTSH or RVC40 2834.29 — Other CTH or RVC40 28.35 Phosphinates (hypophosphites), phosphonates (phosphites) and phosphates; polyphosphates, whether or not chemically defined 2835.10 - Phosphinates (hypophosphites) and phosphonates (phosphites) CTSH or RVC40 - Phosphates 2835.22 — Of mono - or disodium CTH or RVC40 2835.24 — Of potassium CTH or RVC40 2835.25 — Calcium hydrogenorthophosphate (“dicalcium phosphate”) CTH or RVC40 2835.26 — Other phosphates of calcium CTSH or RVC40 2835.29 — Other CTH or RVC40 - Polyphosphates 2835.31 — Sodium triphosphate (sodium tripolyphosphate) CTH or RVC40 2835.39 — Other CTSH or RVC40 28.36 Carbonates; peroxocarbonates (percarbonates); commercial ammonium

35 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading carbonate containing ammonium carbamate 2836.20 - Disodium carbonate CTH or RVC40 2836.30 - Sodium hydrogencarbonate (sodium bicarbonate) CTSH or RVC40 2836.40 - Potassium carbonates CTH or RVC40 2836.50 - Calcium carbonate CTH or RVC40 2836.60 - Barium carbonate CTH or RVC40 - Other 2836.91 — Lithium carbonates CTSH or RVC40 2836.92 — Strontium carbonate CTH or RVC40 2836.99 — Other CTSH or RVC40 28.37 Cyanides, cyanide oxides and complex cyanides CTH or RVC40 28.39 Silicates; commercial alkali metal silicates - Of sodium 2839.11 — Sodium metasilicates CTH or RVC40 2839.19 — Other CTSH or RVC40 2839.90 - Other CTH or RVC40 28.40 Borates; peroxoborates (perborates) - Disodium tetraborate (refined borax) 2840.11 — Anhydrous CTH or RVC40 2840.19 — Other CTH or RVC40 2840.20 - Other borates CTSH or RVC40 2840.30 - Peroxoborates (perborates) CTH or RVC40 28.41 Salts of oxometallic or peroxometallic acids CTH or RVC40 28.42 Other salts of inorganic acids or peroxoacids (including aluminosilicates whether or not chemically defined), other than azides 2842.10 - Double or complex silicates, including aluminosilicates whether or not chemically defined CTH or RVC40 2842.90 - Other CTSH or RVC40 28.43 Colloidal precious metals; inorganic or organic compounds of precious metals, whether or not chemically defined; amalgams of precious metals CTH or RVC40 28.44 Radioactive chemical elements and radioactive isotopes (including the fissile or fertile chemical elements and isotopes) and their compounds; mixtures and residues containing these products CTH or RVC40

36 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading 28.45 Isotopes other than those of heading 28.44; compounds, inorganic or organic, of such isotopes, whether or not chemically defined CTH or RVC40 28.46 Compounds, inorganic or organic, of rare - earth metals, of yttrium or of scandium or of mixtures of thes e metals CTH or RVC40 28.47 2847.00 Hydrogen peroxide, whether or not solidified with urea CTH or RVC40 28.49 Carbides, whether or not chemically defined 2849.10 - Of calcium CTSH or RVC40 2849.20 - Of silicon CTSH or RVC40 2849.90 - Other CTH or RVC40 28.50 2850.00 Hydrides, nitrides, azides, silicides and borides, whether or not chemically defined, other than compounds which are also carbides of heading 28.49 CTH or RVC40 28.52 Inorganic or organic compounds of mercury, whether or not chemically defined, excluding amalgams CTH or RVC40 28.53 Phosphides, whether or not chemically defined, excluding ferrophosphorus; other inorganic compounds (including distilled or conductivity water and water of similar purity); liquid air (whether or not rare gases have been removed); compressed air; amalgams, other than amalgams of precious metals CTH or RVC40 29 CHAPTER 29: ORGANIC CHEMICALS 29.01 Acyclic hydrocarbons CTH, or RVC40, or CR 29.02 Cyclic hydrocarbons CTH, or RVC40, or CR 29.03 Halogenated derivatives of hydrocarbons - Saturated chlorinated derivatives of acyclic hydrocarbons 2903.11 — Chloromethane (methyl chloride) and chloroethane (ethyl chloride) CTH or RVC40 2903.12 — Dichloromethane (methylene chloride) CTH or RVC40 2903.13 — Chloroform (trichloromethane) CTH or RVC40 2903.14 — Carbon tetrachloride CTH or RVC40 2903.15 — Ethylene dichloride (ISO) (1,2 - dichloroethane) CTSH or RVC40 2903.19 — Other CTH or RVC40 - Unsaturated chlorinated derivatives of acyclic hydrocarbons 2903.21 — Vinyl chloride (chloroethylene) CTSH or RVC40

37 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading 2903.22 — Trichloroethylene CTH or RVC40 2903.23 — Tetrachloroethylene (perchloroethylene) CTH or RVC40 2903.29 — Other CTH or RVC40 - Saturated fluorinated derivatives of acyclic hydrocarbons 2903.41 — Trifluoromethane (HFC - 23) CTSH or RVC40 2903.42 — Difluoromethane (HFC - 32) CTSH or RVC40 2903.43 — Fluoromethane (HFC - 41), 1,2 - difluoroethane (HFC - 152) and 1,1 - difluoroethane (HFC - 152a) CTSH or RVC40 2903.44 — Pentafluoroethane (HFC - 125), 1,1,1 - trifluoroethane (HFC - 143a) and 1,1,2 - trifluoroethane (HFC - 143) CTSH or RVC40 2903.45 — 1,1,1,2 - Tetrafluoroethane (HFC - 134a) and 1,1,2,2 - tetrafluoroethane (HFC - 134) CTSH or RVC40 2903.46 — 1,1,1,2,3,3,3 - Heptafluoropropane (HFC - 227ea), 1,1,1,2,2,3 - hexafluoropropane (HFC - 236cb), 1,1,1,2,3,3 - hexafluoropropane (HFC - 236ea) and 1,1,1,3,3,3 - he xafluoropropane (HFC - 236fa) CTSH or RVC40 2903.47 — 1,1,1,3,3 - Pentafluoropropane (HFC - 245fa) and 1,1,2,2,3 - pentafluoropropane (HFC - 245ca) CTSH or RVC40 2903.48 — 1,1,1,3,3 - Pentafluorobutane (HFC - 365mfc) and 1,1,1,2,2,3,4,5,5,5 - decafluoropentane (HFC - 43 - 10mee) CTSH or RVC40 2903.49 — Other CTSH or RVC40 - Unsaturated fluorinated derivatives of acyclic hydrocarbons 2903.51 — 2,3,3,3 - Tetrafluoropropene (HFO - 1234yf), 1,3,3,3 - tetrafluoropropene (HFO - 1234ze) and (Z) - 1,1,1,4,4,4 - hexafluoro - 2 - butene (HFO - 1336mzz) CTSH or RVC40 2903.59 — Other CTSH or RVC40 - Brominated or iodinated derivatives of acyclic hydrocarbons 2903.61 — Methyl bromide (bromomethane) CTSH or RVC40 2903.62 — Ethylene dibromide (ISO) (1,2 - dibromoethane) CTH or RVC40 2903.69 — Other CTSH or RVC40 - Halogenated derivatives of acyclic hydrocarbons containing two or more different halogens 2903.71 — Chlorodifluoromethane(HCFC - 22) CTH or RVC40 2903.72 — Dichlorotrifluoroethanes(HCFC - 123) CTH or RVC40

38 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading 2903.73 — Dichlorofluoroethanes(HCFC - 141, 141b) CTH or RVC40 2903.74 — Chlorodifluoroethanes(HCFC - 142, 142b) CTH or RVC40 2903.75 — Dichloropentafluoropropanes(HCFC - 225, 225ca, 225cb) CTH or RVC40 2903.76 — Bromochlorodifluoromethane (Halon - 1211), bromotrifluoromethane (Halon - 1301) and dibromotetrafluoroethanes (Halon - 2402) CTH or RVC40 2903.77 — Other, perhalogenated only with fluorine and chlorine CTSH or RVC40 2903.78 — Other perhalogenated derivatives CTH or RVC40 2903.79 — Other CTSH or RVC40 - Halogenated derivatives of cyclanic, cyclenic or cycloterpenic hydrocarbons 2903.81 — 1,2,3,4,5,6 - Hexachlorocyclohexane (HCH (ISO)), including lindane (ISO, INN) CTH or RVC40 2903.82 — Aldrin (ISO), chlordane (ISO) and heptachlor (ISO) CTH or RVC40 2903.83 — Mirex (ISO) CTH or RVC40 2903.89 — Other CTH or RVC40 - Halogenated derivatives of aromatic hydrocarbons 2903.91 — Chlorobenzene, o - dichlorobenzene and p - dichlorobenzene CTH or RVC40 2903.92 — Hexachlorobenzene (ISO) and DDT (ISO) (clofenotane (INN), 1,1,1 - trichloro - 2,2 - bis( p - chlorophenyl)ethane) CTH or RVC40 2903.93 — Pentachlorobenzene (ISO) CTH or RVC40 2903.94 — Hexabromobiphenyls CTH or RVC40 2903.99 — Other CTH or RVC40 29.04 Sulphonated, nitrated or nitrosated derivatives of hydrocarbons, whether or not halogenated CTH or RVC40 29.05 Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives - Saturated monohydric alcohols 2905.11 — Methanol (methyl alcohol) CTH or RVC40 2905.12 — Propan - 1 - ol (propyl alcohol) and propan - 2 - ol (isopropyl alcohol) CTSH or RVC40 2905.13 — Butan - 1 - ol ( n - butyl alcohol) CTH or RVC40 2905.14 — Other butanols CTH or RVC40 2905.16 — Octanol (octyl alcohol) and isomers thereof CTSH or RVC40

39 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading 2905.17 — Dodecan - 1 - ol (lauryl alcohol), hexadecan - 1 - ol (cetyl alcohol) and octadecan - 1 - ol (stearyl alcohol) CTSH or RVC40 2905.19 — Other CTH or RVC40 - Unsaturated monohydric alcohols 2905.22 — Acyclic terpene alcohols CTH or RVC40 2905.29 — Other CTH or RVC40 - Diols 2905.31 — Ethylene glycol (ethanediol) CTH or RVC40 2905.32 — Propylene glycol (propane - 1,2 - diol) CTSH or RVC40 2905.39 — Other CTH or RVC40 - Other polyhydric alcohols 2905.41 — 2 - Ethyl - 2 - (hydroxymethyl)propane - 1,3 - diol (trimethylolpropane) CTH or RVC40 2905.42 — Pentaerythritol CTH or RVC40 2905.43 — Mannitol CTH or RVC40 2905.44 — D - glucitol (sorbitol) CTH or RVC40 2905.45 — Glycerol CTSH or RVC40 2905.49 — Other CTH or RVC40 - Halogenated, sulphonated, nitrated or nitrosated derivatives of acyclic alcohols 2905.51 — Ethchlorvynol (INN) CTH or RVC40 2905.59 — Other CTH or RVC40 29.06 Cyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives CTH or RVC40 29.07 Phenols; phenol - alcohols CTH, or RVC40, or CR 29.08 Halogenated, sulphonated, nitrated or nitrosated derivatives of phenols or phenol - alcohols CTH or RVC40 29.09 Ethers, ether - alcohols, ether - phenols, ether - alcohol - phenols, alcohol peroxides, ether peroxides, acetal and hemiacetal peroxides, ketone peroxides (whether or not chemically defined), and their halogenated, sulphonated, nitrated or nitrosated derivatives - Acyclic ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives 2909.11 — Diethyl ether CTH, or RVC40, or CR 2909.19 — Other CTH, or RVC40, or CR

40 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading 2909.20 - Cyclanic, cyclenic or cycloterpenic ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives CTH, or RVC40, or CR 2909.30 - Aromatic ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives CTH, or RVC40, or CR - Ether - alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives 2909.41 — 2,2’ - Oxydiethanol (diethylene glycol, digol) CTH, or RVC40, or CR 2909.43 — Monobutyl ethers of ethylene glycol or of diethylene glycol CTH, or RVC40, or CR 2909.44 — Other monoalkylethers of ethylene glycol or of diethylene glycol CTH, or RVC40, or CR 2909.49 — Other CTH, or RVC40, or CR 2909.50 - Ether - phenols, ether - alcohol - phenols and their halogenated, sulphonated , nitrated or nitrosated derivatives CTH, or RVC40, or CR 2909.60 - Alcohol peroxides, ether peroxides, acetal and hemiacetal peroxides, ketone peroxides and their halogenated, sulphonated, nitrated or nitrosated derivatives 1. CTH, or RVC40 for that of acetal and hemiacetal peroxide 2. CTH, or RVC40, or CR for others 29.10 Epoxides, epoxyalcohols, epoxyphenols and epoxyethers, with a three - membered ring, and their halogenated, sulphonated, nitrated or nitrosated derivatives 2910.10 - Oxirane (ethylene oxide) CTH or RVC40 2910.20 - Methyloxirane (propylene oxide) CTH or RVC40 2910.30 - 1 - Chloro - 2,3 - epoxypropane (epichlorohydrin) CTH or RVC40 2910.40 - Dieldrin (ISO, INN) CTH or RVC40 2910.50 - Endrin (ISO) CTSH or RVC40 2910.90 - Other CTSH or RVC40 29.11 2911.00 Acetals and hemiacetals, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives CTH or RVC40 29.12 Aldehydes, whether or not with other oxygen function; cyclic polymers of aldehydes; paraformaldehyde CTH or RVC40 29.13 2913.00 Halogenated, sulphonated, nitrated or nitrosated derivatives of products of heading 29.12 CTH or RVC40

41 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading 29.14 Ketones and quinones, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives CTH, or RVC40, or CR 29.15 Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives - Formic acid, its salts and esters 2915.11 — Formic acid CTH or RVC40 2915.12 — Salts of formic acid CTH or RVC40 2915.13 — Esters of formic acid CTH or RVC40 - Acetic acid and its salts; acetic anhydride 2915.21 — Acetic acid CTSH or RVC40 2915.24 — Acetic anhydride CTH or RVC40 2915.29 — Other CTH or RVC40 - Esters of acetic acid 2915.31 — Ethyl acetate CTSH or RVC40 2915.32 — Vinyl acetate CTSH or RVC40 2915.33 — n - Butyl acetate CTH or RVC40 2915.36 — Dinoseb (ISO) acetate CTH or RVC40 2915.39 — Other CTSH or RVC40 2915.40 - Mono - , di - or trichloroacetic acids, their salts and esters CTH or RVC40 2915.50 - Propionic acid, its salts and esters CTH or RVC40 2915.60 - Butanoic acids, pentanoic acids, their salts and esters CTH or RVC40 2915.70 - Palmitic acid, stearic acid, their salts and esters CTSH or RVC40 2915.90 - Other CTSH or RVC40 29.16 Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives - Unsaturated acyclic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives 2916.11 — Acrylic acid and its salts CTH or RVC40 2916.12 — Esters of acrylic acid CTH or RVC40 2916.13 — Methacrylic acid and its salts CTH or RVC40 2916.14 — Esters of methacrylic acid CTH or RVC40

42 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading 2916.15 — Oleic, linoleic or linolenic acids, their salts and esters CTH, or RVC40, or CR 2916.16 — Binapacryl (ISO) CTH or RVC40 2916.19 — Other CTSH or RVC40 2916.20 - Cyclanic, cyclenic or cycloterpenic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives CTSH or RVC40 - Aromatic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives 2916.31 — Benzoic acid, its salts and esters CTH or RVC40 2916.32 — Benzoyl peroxide and benzoyl chloride CTSH or RVC40 2916.34 — Phenylacetic acid and its salts CTH or RVC40 2916.39 — Other CTSH or RVC40 29.17 Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives - Acyclic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives 2917.11 — Oxalic acid, its salts and esters CTH or RVC40 2917.12 — Adipic acid, its salts and esters CTSH or RVC40 2917.13 — Azelaic acid, sebacic acid, their salts and esters CTH or RVC40 2917.14 — Maleic anhydride CTH or RVC40 2917.19 — Other CTH or RVC40 2917.20 - Cyclanic, cyclenic or cycloterpenic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives CTH or RVC40 - Aromatic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives 2917.32 — Dioctyl orthophthalates CTH or RVC40 2917.33 — Dinonyl or didecyl orthophthalates CTH or RVC40 2917.34 — Other esters of orthophthalic acid CTH or RVC40 2917.35 — Phthalic anhydride CTH or RVC40 2917.36 — Terephthalic acid and its salts CTSH or RVC40 2917.37 — Dimethyl terephthalate CTH or RVC40 2917.39 — Other CTH or RVC40 29.18 Carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides and peroxyacids; their

43 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading halogenated, sulphonated, nitrated or nitrosated derivatives - Carboxylic acids with alcohol function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives 2918.11 — Lactic acid, its salts and esters CTH or RVC40 2918.12 — Tartaric acid CTSH or RVC40 2918.13 — Salts and esters of tartaric acid CTSH or RVC40 2918.14 — Citric acid CTH or RVC40 2918.15 — Salts and esters of citric acid CTH or RVC40 2918.16 — Gluconic acid, its salts and esters CTH or RVC40 2918.17 — 2,2 - Diphenyl - 2 - hydroxyacetic acid (benzilic acid) CTH or RVC40 2918.18 — Chlorobenzilate (ISO) CTH or RVC40 2918.19 — Other CTH or RVC40 - Carboxylic acids with phenol function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives 2918.21 — Salicylic acid and its salts CTH or RVC40 2918.22 — o - Acetylsalicylic acid, its salts and esters CTH or RVC40 2918.23 — Other esters of salicylic acid and their salts CTH or RVC40 2918.29 — Other CTH or RVC40 2918.30 - Carboxylic acids with aldehyde or ketone function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives CTH or RVC40 - Other 2918.91 — 2,4,5 - T (ISO) (2,4,5 - trichlorophenoxyacetic acid), its salts and esters CTH or RVC40 2918.99 — Other CTSH or RVC40 29.19 Phosphoric esters and their salts, including lactophosphates; their halogenated, sulphonated, nitrated or nitrosated derivatives CTH or RVC40 29.20 Esters of other inorganic acids of non - metals (excluding esters of hydrogen halides) and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives CTH, or RVC40, or CR 29.21 Amine - function compounds

44 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading - Acyclic monoamines and their derivatives; salts thereof 2921.11 — Methylamine, di - or trimethylamine and their salts CTH or RVC40 2921.12 — 2 - (N,N - Dimethylamino)ethylchloride hydrochloride CTH or RVC40 2921.13 — 2 - (N,N - Diethylamino)ethylchloride hydrochloride CTH or RVC40 2921.14 — 2 - (N,N - Diisopropylamino)ethylchloride hydrochloride CTH or RVC40 2921.19 — Other CTH or RVC40 - Acyclic polyamines and their derivatives; salts thereof 2921.21 — Ethylenediamine and its salts CTH or RVC40 2921.22 — Hexamethylenediamine and its salts CTH or RVC40 2921.29 — Other CTSH or RVC40 2921.30 - Cyclanic, cyclenic or cycloterpenic mono - or polyamines, and their derivatives; salts thereof CTH or RVC40 - Aromatic monoamines and their derivatives; salts thereof 2921.41 — Aniline and its salts CTH or RVC40 2921.42 — Aniline derivatives and their salts CTH or RVC40 2921.43 — Toluidines and their derivatives; salts thereof CTH or RVC40 2921.44 — Diphenylamine and its derivatives; salts thereof CTH or RVC40 2921.45 — 1 - Naphthylamine (alpha - naphthylamine), 2 - naphthylamine (beta - naphthylamine) and their derivatives; salts thereof CTH or RVC40 2921.46 — Amfetamine (INN), benzfetamine (INN), dexamfetamine (INN), etilamfetamine (INN), fencamfamin (INN), lefetamine (INN), levamfetamine (INN), mefenorex (INN) and phentermine (INN); salts thereof CTSH or RVC40 2921.49 — Other CTH or RVC40 - Aromatic polyamines and their derivatives; salts thereof 2921.51 — o - , m - , p - Phenylenediamine, diaminotoluenes and their derivatives; salts thereof CTSH or RVC40 2921.59 — Other CTH or RVC40 29.22 Oxygen - function amino - compounds - Amino - alcohols, other than those containing more than one kind of oxygen

45 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading function, their ethers and esters; salts thereof 2922.11 — Monoethanolamine and its salts CTH or RVC40 2922.12 — Diethanolamine and its salts CTH or RVC40 2922.14 — Dextropropoxyphene (INN) and its salts CTH or RVC40 2922.15 — Triethanolamine CTH or RVC40 2922.16 — Diethanolammonium perfluorooctane sulphonate CTH or RVC40 2922.17 — Methyldiethanolamine and ethyldiethanolamine CTH or RVC40 2922.18 — 2 - (N,N - Diisopropylamino)ethanol CTH or RVC40 2922.19 — Other CTH or RVC40 - Amino - naphthols and other amino - phenols, other than those containing more than one kind of oxygen function, their ethers and esters; salts thereof 2922.21 — Aminohydroxynaphthalenesulphonic acids and their salts CTH or RVC40 2922.29 — Other CTH or RVC40 - Amino - aldehydes, amino - ketones and amino - quinones, other than those containing more than one kind of oxygen function; salts thereof 2922.31 — Amfepramone (INN), methadone (INN) and normethadone (INN); salts thereof CTH or RVC40 2922.39 — Other CTH or RVC40 - Amino - acids, other than those containing more than one kind of oxygen function, and their esters; salts thereof 2922.41 — Lysine and its esters; salts thereof CTH or RVC40 2922.42 — Glutamic acid and its salts CTH or RVC40 2922.43 — Anthranilic acid and its salts CTH or RVC40 2922.44 — Tilidine (INN) and its salts CTH or RVC40 2922.49 — Other CTSH or RVC40 2922.50 - Amino - alcohol - phenols, amino - acid - phenols and other amino - compounds with oxygen function CTH or RVC40 29.23 Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids, whether or not chemically defined CTH or RVC40 29.24 Carboxyamide - function compounds; amide - function compounds of carbonic acid CTH or RVC40 29.25 Carboxyimide - function compounds (including saccharin and its salts) and imine - function compounds CTH or RVC40

46 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading 29.26 Nitrile - function compounds CTH or RVC40 29.27 2927.00 Diazo - , azo - or azoxy - compounds CTH or RVC40 29.28 2928.00 Organic derivatives of hydrazine or of hydroxylamine CTH or RVC40 29.29 Compounds with other nitrogen function CTSH or RVC40 29.30 Organo - sulphur compounds CTH or RVC40 29.31 Other organo - inorganic compounds CTH or RVC40 29.32 Heterocyclic compounds with oxygen hetero - atom(s) only - Compounds containing an unfused furan ring (whether or not hydrogenated) in the structure 2932.11 — Tetrahydrofuran CTH or RVC40 2932.12 — 2 - Furaldehyde (furfuraldehyde) CTH or RVC40 2932.13 — Furfuryl alcohol and tetrahydrofurfuryl alcohol CTH or RVC40 2932.14 — Sucralose CTH or RVC40 2932.19 — Other CTH or RVC40 2932.20 - Lactones CTH or RVC40 - Other 2932.91 — Isosafrole CTH or RVC40 2932.92 — 1 - (1,3 - Benzodioxol - 5 - yl)propan - 2 - one CTH or RVC40 2932.93 — Piperonal CTH or RVC40 2932.94 — Safrole CTH or RVC40 2932.95 — Tetrahydrocannabinols (all isomers) CTH or RVC40 2932.96 — Carbofuran (ISO) CTSH or RVC40 2932.99 — Other CTSH or RVC40 29.33 Heterocyclic compounds with nitrogen hetero - atom(s) only - Compounds containing an unfused pyrazole ring (whether or not hydrogenated) in the structure 2933.11 — Phenazone (antipyrin) and its derivatives CTH or RVC40 2933.19 — Other CTSH or RVC40 - Compounds containing an unfused imidazole ring (whether or not hydrogenated) in the structure 2933.21 — Hydantoin and its derivatives CTH or RVC40 2933.29 — Other CTH or RVC40 - Compounds containing an unfused pyridine ring (whether or not hydrogenated) in the structure 2933.31 — Pyridine and its salts CTH or RVC40

47 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading 2933.32 — Piperidine and its salts CTH or RVC40 2933.33 — Alfentanil (INN), anileridine (INN), bezitramide (INN), bromazepam (INN), carfentanil (INN), difenoxin (INN), diphenoxylate (INN), dipipanone (INN), fentanyl (INN), ketobemidone (INN), methylphenidate (INN), pentazocine (INN), pethidine (INN), pethidine (INN) intermediate A, phencyclidine (INN) (PCP), phenoperidine (INN), pipradrol (INN), piritramide (INN) , propiram (INN), remifentanil (INN) and trimeperidine (INN); salts thereof CTH or RVC40 2933.34 — Other fentanyls and their derivatives CTSH or RVC40 2933.35 — 3 - Quinuclidinol CTSH or RVC40 2933.36 — 4 - Anilino - N - phenethylpiperidine (ANPP) CTSH or RVC40 2933.37 — N - Phenethyl - 4 - piperidone (NPP) CTSH or RVC40 2933.39 — Other CTSH or RVC40 - Compounds containing in the structure a quinoline or isoquinoline ring - system (whether or not hydrogenated), not further fused 2933.41 — Levorphanol (INN) and its salts CTH or RVC40 2933.49 — Other CTH or RVC40 - Compounds containing a pyrimidine ring (whether or not hydrogenated) or piperazine ring in the structure 2933.52 — Malonylurea (barbituric acid) and its salts CTH or RVC40 2933.53 — Allobarbital (INN), amobarbital (INN), barbital (INN), butalbital (INN), butobarbital, cyclobarbital (INN), methylphenobarbital (INN), pentobarbital (INN), phenobarbital (INN), secbutabarbital (INN), secobarbital (INN) and vinylbital (INN); salts thereof CTH or RVC40 2933.54 — Other derivatives of malonylurea (barbituric acid); salts thereof CTH or RVC40 2933.55 — Loprazolam (INN), mecloqualone (INN), methaqualone (INN) and zipeprol (INN); salts thereof CTH or RVC40 2933.59 — Other CTSH or RVC40 - Compounds containing an unfused triazine ring (whether or not hydrogenated) in the structure 2933.61 — Melamine CTH or RVC40 2933.69 — Other CTSH or RVC40

48 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading - Lactams 2933.71 — 6 - Hexanelactam (epsilon - caprolactam) CTH or RVC40 2933.72 — Clobazam (INN) and methyprylon (INN) CTH or RVC40 2933.79 — Other lactams CTH or RVC40 - Other 2933.91 — Alprazolam (INN), camazepam (INN), chlordiazepoxide (INN), clonazepam (INN), clorazepate, delorazepam (INN), diazepam (INN), estazolam (INN), ethyl loflazepate (INN), fludiazepam (INN), flunitrazepam (INN), flurazepam (INN), halazepam (INN), lorazepam ( INN), lormetazepam (INN), mazindol (INN), medazepam (INN), midazolam (INN), nimetazepam (INN), nitrazepam (INN), nordazepam (INN), oxazepam (INN), pinazepam (INN), prazepam (INN), pyrovalerone (INN), temazepam (INN), tetrazepam (INN) and triazolam (INN); s alts thereof CTH or RVC40 2933.92 — Azinphos - methyl (ISO) CTSH or RVC40 2933.99 — Other CTSH or RVC40 29.34 Nucleic acids and their salts, whether or not chemically defined; other heterocyclic compounds 2934.10 - Compounds containing an unfused thiazole ring (whether or not hydrogenated) in the structure CTH or RVC40 2934.20 - Compounds containing in the structure a benzothiazole ring - system (whether or not hydrogenated), not further fused CTSH or RVC40 2934.30 - Compounds containing in the structure a phenothiazine ring - system (whether or not hydrogenated), not further fused CTH or RVC40 - Other 2934.91 — Aminorex (INN), brotizolam (INN), clotiazepam (INN), cloxazolam (INN), dextromoramide (INN), haloxazolam (INN), ketazolam (INN), mesocarb (INN), oxazolam (INN), pemoline (INN), phendimetrazine (INN), phenmetrazine (INN) and sufentanil (INN); salts thereof CTH or RVC40 2934.92 — Other fentanyls and their derivatives CTH or RVC40 2934.99 — Other CTH or RVC40 29.35 Sulphonamides CTH or RVC40

49 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading 29.36 Provitamins and vitamins, natural or reproduced by synthesis (including natural concentrates), derivatives thereof used primarily as vitamins, and intermixtures of the foregoing, whether or not in any solvent CTSH or RVC40 29.37 Hormones, prostaglandins, thromboxanes and leukotrienes, natural or reproduced by synthesis; derivatives and structural analogues thereof, including chain modified polypeptides, used primarily as hormones CTH or RVC40 29.38 Glycosides, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives CTH or RVC40 29.39 Alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives CTH or RVC40 29.40 2940.00 Sugars, chemically pure, other than sucrose, lactose, maltose, glucose and fructose; sugar ethers, sugar acetals and sugar esters, and their salts, other than products of heading 29.37, 29.38 or 29.39 CTH or RVC40 29.41 Antibiotics CTH or RVC40 29.42 2942.00 Other organic compounds CTH or RVC40 30 CHAPTER 30: PHARMACEUTICAL PRODUCTS 30.01 Glands and other organs for organo - therapeutic uses, dried, whether or not powdered; extracts of glands or other organs or of their secretions for organo - therapeutic uses; heparin and its salts; other human or anim al substances prepared for therapeutic or prophylactic uses, not elsewhere specified or included CTH or RVC40 30.02 Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera, other blood fractions and immunological products, whether or not modified or obtained by means of biotechnological processes; vaccines, toxins, cultures of micro - organisms (excluding yeasts) and similar products; cell cultures, whether or not modified CTH or RVC40 30.03 Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses, not put up in measured doses or in forms or packings for retail sale CTH or RVC40

50 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading 30.04 Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale CTH or RVC40 30.05 Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes CTH or RVC40 30.06 Pharmaceutical goods specified in Note 4 to this Chapter 3006.10 - Sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for surgical wound closure; sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental haemostatics; sterile surgical or dental adhesion barriers, whether or not absorbable CTH or RVC40 3006.30 - Opacifying preparations for X - ray examinations; diagnostic reagents designed to be administered to the patient CTH or RVC40 3006.40 - Dental cements and other dental fillings; bone reconstruction cements CTH or RVC40 3006.50 - First - aid boxes and kits CTH or RVC40 3006.60 - Chemical contraceptive preparations based on hormones, on other products of heading 29.37 or on spermicides CTH or RVC40 3006.70 - Gel preparations designed to be used in human or veterinary medicine as a lubricant for parts of the body for surgical operations or physical examinations or as a coupling agent between the body and medical instruments CTH or RVC40 - Other 3006.91 — Appliances identifiable for ostomy use CTH or RVC40 3006.92 — Waste pharmaceuticals WO 3006.93 — Placebos and blinded (or double - blinded) clinical trial kits for a recognised clinical trial, put up in measured doses CTH or RVC40 31 CHAPTER 31: FERTILISERS

51 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading 31.01 3101.00 Animal or vegetable fertilisers, whether or not mixed together or chemically treated; fertilisers produced by the mixing or chemical treatment of animal or vegetable products CTH or RVC40 31.02 Mineral or chemical fertilisers, nitrogenous CTH or RVC40 31.03 Mineral or chemical fertilisers, phosphatic CTH or RVC40 31.04 Mineral or chemical fertilisers, potassic CTH or RVC40 31.05 Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg CTH except from headings 31.02 to 31.04, or RVC40 32 CHAPTER 32: TANNING OR DYEING EXTRACTS; TANNINS AND THEIR DERIVATIVES; DYES, PIGMENTS AND OTHER COLOURING MATTER; PAINTS AND VARNISHES; PUTTY AND OTHER MASTICS; INKS 32.01 Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives CTH or RVC40 32.02 Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing natural tanning substances; enzymatic preparations for pre - tanning 3202.10 - Synthetic organic tanning substances CTH or RVC40 3202.90 - Other CTSH or RVC40 32.03 3203.00 Colouring matter of vegetable or animal origin (including dyeing extracts but excluding animal black), whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on colouring matter of vegetable or animal origin CTH or RVC40 32.04 Synthetic organic colouring matter, whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on synthetic organic colouring matter; synthetic organic products of a kind used as fluor escent brightening agents or as luminophores, whether or not chemically defined CTSH or RVC40 32.05 3205.00 Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes CTH or RVC40

52 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading 32.06 Other colouring matter; preparations as specified in Note 3 to this Chapter, other than those of heading 32.03, 32.04 or 32.05; inorganic products of a kind used as luminophores, whether or not chemically defined - Pigments and preparations based on titanium dioxide 3206.11 — Containing 80 % or more by weight of titanium dioxide calculated on the dry matter CTSH except from subheading 3206.19, or RVC40 3206.19 — Other CTSH except from subheading 3206.11, or RVC40 3206.20 - Pigments and preparations based on chromium compounds CTSH or RVC40 - Other colouring matter and other preparations 3206.41 — Ultramarine and preparations based thereon CTSH or RVC40 3206.42 — Lithopone and other pigments and preparations based on zinc sulphide CTSH or RVC40 3206.49 — Other CTSH or RVC40 3206.50 - Inorganic products of a kind used as luminophores CTH or RVC40 32.07 Prepared pigments, prepared opacifiers and prepared colours, vitrifiable enamels and glazes, engobes (slips), liquid lustres and similar preparations, of a kind used in the ceramic, enamelling or glass industry; glass frit and other glass, in the form of powder, granules or flakes CTH or RVC40 32.08 Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non - aqueous medium; solutions as defined in Note 4 to this Chapter CTH or RVC40 32.09 Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium CTH or RVC40 32.10 3210.00 Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather CTH or RVC40 32.11 3211.00 Prepared driers CTH or RVC40

53 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading 32.12 Pigments (including metallic powders and flakes) dispersed in non - aqueous media, in liquid or paste form, of a kind used in the manufacture of paints (including enamels); stamping foils; dyes and other colouring matter put up in forms or packings for retail sale CTH or RVC40 32.13 Artists’, students’ or signboard painters’ colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings CTH or RVC40 32.14 Glaziers’ putty, grafting putty, resin cements, caulking compounds and other mastics; painters’ fillings; non - refractory surfacing preparations for façades, indoor walls, floors, ceilings or the like CTH or RVC40 32.15 Printing ink, writing or drawing ink and other inks, whether or not concentrated or solid CTH or RVC40 33 CHAPTER 33: ESSENTIAL OILS AND RESINOIDS; PERFUMERY, COSMETIC OR TOILET PREPARATIONS CTH or RVC40 34 CHAPTER 34: SOAP, ORGANIC SURFACE - ACTIVE AGENTS, WASHING PREPARATIONS, LUBRICATING PREPARATIONS, ARTIFICIAL WAXES, PREPARED WAXES, POLISHING OR SCOURING PREPARATIONS, CANDLES AND SIMILAR ARTICLES, MODELLING PASTES, “DENTAL WAXES” AND DENTAL PREPARAT IONS WITH A BASIS OF PLASTER 34.01 Soap; organic surface - active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap; organic surface - active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent CTH or RVC40 34.02 Organic surface - active agents (other than soap); surface - active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 34.01

54 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading - Anionic organic surface - active agents, whether or not put up for retail sale 3402.31 — Linear alkylbenzene sulphonic acids and their salts CTSH or RVC40 3402.39 — Other CTSH or RVC40 - Other organic surface - active agents, whether or not put up for retail sale 3402.41 — Cationic CTSH or RVC40 3402.42 — Non - ionic CTH or RVC40 3402.49 — Other CTSH or RVC40 3402.50 - Preparations put up for retail sale CTH or RVC40 3402.90 - Other CTH or RVC40 34.03 Lubricating preparations (including cutting - oil preparations, bolt or nut release preparations, anti - rust or anti - corrosion preparations and mould release preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials, but excluding preparations containing, as basic constituents, 70 % or more by weight of petroleum oils or of oils obtained from bituminous minerals CTH or RVC40 34.04 Artificial waxes and prepa red waxes CTH or RVC40 34.05 Polishes and creams, for footwear, furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of heading 34.04 CTH or RVC40 34.06 3406.00 Candles, tapers and the like CTH or RVC40 34.07 3407.00 Modelling pastes, including those put up for children’s amusement; preparations known as “dental wax” or as “dental impression compounds”, put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulphate) CTH or RVC40 35 CHAPTER 35: ALBUMINOIDAL SUBSTANCES; MODIFIED STARCHES; GLUES; ENZYMES 35.01 Casein, caseinates and other casein derivatives; casein glues CTSH or RVC40

55 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading 35.02 Albumins (including concentrates of two or more whey proteins, containing by weight more than 80 % whey proteins, calculated on the dry matter), albuminates and other albumin derivatives CTSH or RVC40 35.03 3503.00 Gelatin (including gelatin in rectangular (including square) sheets, whether or not surface - worked or coloured) and gelatin derivatives; isinglass; other glues of animal origin, excluding casein glues of heading 35.01 CTH or RVC40 35.04 3504.00 Peptones and their derivatives; other protein substances and their derivatives, not elsewhere specified or included; hide powder, whether or not chromed CTH or RVC40 35.05 Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches 3505.10 - Dextrins and other modified starches CTH or RVC40 3505.20 - Glues CTSH or RVC40 35.06 Prepared glues and other prepared adhesives, not elsewhere specified or included; products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg CTH or RVC40 35.07 Enzymes; prepared enzymes not elsewhere specified or included CTH or RVC40 36 CHAPTER 36: EXPLOSIVES; PYROTECHNIC PRODUCTS; MATCHES; PYROPHORIC ALLOYS; CERTAIN COMBUSTIBLE PREPARATIONS CTH or RVC40 37 CHAPTER 37: PHOTOGRAPHIC OR CINEMATOGRAPHIC GOODS CTH or RVC40 38 CHAPTER 38: MISCELLANEOUS CHEMICAL PRODUCTS 38.01 Artificial graphite; colloidal or semi - colloidal graphite; preparations based on graphite or other carbon in the form of pastes, blocks, plates or other semi - manufactures CTH or RVC40 38.02 Activated carbon; activated natural mineral products; animal black, including spent animal black CTH or RVC40 38.03 3803.00 Tall oil, whether or not refined CTH or RVC40 38.04 3804.00 Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, CTH or RVC40

56 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading including lignin sulphonates, but excluding tall oil of heading 38.03 38.05 Gum, wood or sulphate turpentine and other terpenic oils produced by the distillation or other treatment of coniferous woods; crude dipentene; sulphite turpentine and other crude para - cymene; pine oil containing alpha - terpineol as the main constituent CTH or RVC40 38.06 Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums CTH or RVC40 38.07 3807.00 Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewers’ pitch and similar preparations based on rosin, resin acids or on vegetable pitch CTH or RVC40 38.08 Insecticides, rodenticides, fungicides, herbicides, anti - sprouting products and plant - growth regulators, disinfectants and similar products, put up in forms or packings for retail sale or as preparations or articles (for example, sulphur - treated bands, wicks and candles, and fly - papers) CTSH provided that at least 50 % by weight of the active ingredient or ingredients is originating, or RVC40 38.09 Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included CTH or RVC40 38.10 Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding electrodes or rods CTH or RVC40 38.11 Anti - knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti - corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils CTH, or RV C40, or CR 38.12 Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified or included; anti - oxidising preparations and other compound stabilisers for rubber or plastics CTH or RVC40

57 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading 38.13 3813.00 Preparations and charges for fire - extinguishers; charged fire - extinguishing grenades CTH or RVC40 38.14 3814.00 Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers CTH or RVC40 38.15 Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included CTH or RVC40 38.16 3816.00 Refractory cements, mortars, concretes and similar compositions, including dolomite ramming mix, other than products of heading 38.01 CTH or RVC40 38.17 3817.00 Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading 27.07 or 29.02 CTH or RVC40 38.18 3818.00 Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics CTH or RVC40 38.19 3819.00 Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70 % by weight of petroleum oils or oils obtained from bituminous minerals CTH or RVC40 38.20 3820.00 Anti - freezing preparations and prepared de - icing fluids CTH or RVC40 38.21 3821.00 Prepared culture media for the development or maintenance of micro - organisms (including viruses and the like) or of plant, human or animal cells CTH or RVC40 38.22 Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, whether or not put up in the form of kits, other than those of heading 30.06; certified reference materials CTH or RVC40 38.23 Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols CTH or RVC40 38.24 Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included CTH, or RVC40, or CR 38.25 Residual products of the chemical or allied industries, not elsewhere specified or included; municipal waste; sewage sludge; other wastes specified in Note 6 to this Chapter WO

58 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading 38.26 3826.00 Biodiesel and mixtures thereof, not containing or containing less than 70 % by weight of petroleum oils or oils obtained from bituminous minerals CTH or RVC40 38.27 Mixtures containing halogenated derivatives of methane, ethane or propane, not elsewhere specified or included CTH, or RVC40, or CR SECTION VII PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF 39 CHAPTER 39: PLASTICS AND ARTICLES THEREOF 39.01 Polymers of ethylene, in primary forms CTH or RVC40 39.02 Polymers of propylene or of other olefins, in primary forms CTH or RVC40 39.03 Polymers of styrene, in primary forms CTH or RVC40 39.04 Polymers of vinyl chloride or of other halogenated olefins, in primary forms CTH or RVC40 39.05 Polymers of vinyl acetate or of other vinyl esters, in primary forms; other vinyl polymers in primary forms CTH or RVC40 39.06 Acrylic polymers in primary forms CTH or RVC40 39.07 Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms CTH or RVC40 39.08 Polyamides in primary forms CTH or RVC40 39.09 Amino - resins, phenolic resins and polyurethanes, in primary forms CTH or RVC40 39.10 3910.00 Silicones in primary forms CTH or RVC40 39.11 Petroleum resins, coumarone - indene resins, polyterpenes, polysulphides, polysulphones and other products specified in Note 3 to this Chapter, not elsewhere specified or included, in primary forms CTH or RVC40 39.12 Cellulose and its chemical derivatives, not elsewhere specified or included, in primary forms CTH or RVC40 39.13 Natural polymers (for example, alginic acid) and modified natural polymers (for example, hardened proteins, chemical derivatives of natural rubber), not elsewhere specified or included, in primary forms CTH or RVC40 39.14 3914.00 Ion - exchangers based on polymers of headings 39.01 to 39.13, in primary forms CTH or RVC40

59 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading 39.15 Waste, parings and scrap, of plastics CTH 39.16 Monofilament of which any cross - sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface - worked but not otherwise worked, of plastics CTH or RVC40 39.17 Tubes, pipes and hoses, and fittings therefor (for example, joints, elbows, flanges), of plastics CTH or RVC40 39.18 Floor coverings of plastics, whether or not self - adhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in Note 9 to this Chapter CTH or RVC40 39.19 Self - adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls CTH or RVC40 39.20 Other plates, sheets, film, foil and strip, of plastics, non - cellular and not reinforced, laminated, supported or similarly combined with other materials CTH or RVC40 39.21 Other plates, sheets, film, foil and strip, of plastics CTH or RVC40 39.22 Baths, shower - baths, sinks, wash - basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics CTH or RVC40 39.23 Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics CTH or RVC40 39.24 Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics CTH or RVC40 39.25 Builders’ ware of plastics, not elsewhere specified or included CTH or RVC40 39.26 Other articles of plastics and articles of other materials of headings 39.01 to 39.14 CTH or RVC40 40 CHAPTER 40: RUBBER AND ARTICLES THEREOF 40.01 Natural rubber, balata, gutta - percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip CC 40.02 Synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip; mixtures of any product of heading 40.01 with any product of this heading, in primary forms or in plates, sheets or strip CTH or RVC40 40.03 4003.00 Reclaimed rubber in primary forms or in plates, sheets or strip CTH or RVC40

60 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading 40.04 4004.00 Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom CTH 40.05 Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip CTH or RVC40 40.06 Other forms (for example, rods, tubes and profile shapes) and articles (for example, discs and rings), of unvulcanised rubber CTH or RVC40 40.07 4007.00 Vulcanised rubber thread and cord CTH or RVC40 40.08 Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber CTH or RVC40 40.09 Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges) CTH or RVC40 40.10 Conveyor or transmission belts or belting, of vulcanised rubber CTH or RVC40 40.11 New pneumatic tyres, of rubber CTH or RVC40 40.12 Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber CTH or RVC40 40.13 Inner tubes, of rubber CTH or RVC40 40.14 Hygienic or pharmaceutical articles (including teats), of vulcanised rubber other than hard rubber, with or without fittings of hard rubber CTH or RVC40 40.15 Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanised rubber other than hard rubber CTH or RVC40 40.16 Other articles of vulcanised rubber other than hard rubber CTH or RVC40 40.17 4017.00 Hard rubber (for example, ebonite) in all forms, including waste and scrap; articles of hard rubber CTH or RVC40 SECTION VIII RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILK - WORM GUT) 41 CHAPTER 41: RAW HIDES AND SKINS (OTHER THAN FURSKINS) AND LEATHER 41.01 Raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment - CC or RVC40

61 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading dressed or further prepared), whether or not dehaired or split 41.02 Raw skins of s heep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment - dressed or further prepared), whether or not with wool on or split, other than those excluded by Note 1(c) to this Chapter CC or RVC40 41.03 Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment - dressed or further prepared), whether or not dehaired or split, other than those excluded by Note 1(b) or 1(c) to this Chapter CC or RVC40 41 .04 Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared CTH or RVC40 41.05 Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared CTH or RVC40 41.06 Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared CTH or RVC40 41.07 Leather further prepared after tanning or crusting, including parchment - dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 41.14 CTH or RVC40 41.12 4112.00 Leather furth er prepared after tanning or crusting, including parchment - dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 41.14 CTH or RVC40 41.13 Leather further prepared after tanning or crusting, including parchment - dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 41.14 CTH or RVC40 41.14 Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather CTH or RVC40 41.15 Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and f lour CTH or RVC40

62 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading 42 CHAPTER 42: ARTICLES OF LEATHER; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILK - WORM GUT) CC or RVC40 43 CHAPTER 43: FURSKINS AND ARTIFICIAL FUR; MANUFACTURES THEREOF 43.01 Raw furskins (including heads, tails, paws and other pieces or cuttings, suitable for furriers’ use), other than raw hides and skins of heading 41.01, 41.02 or 41.03 CC or RVC40 43.02 Tanned or dressed furskins (including heads, tails, paws and other pieces or cuttings), unassembled, or assembled (without the addition of other materials) other than those of heading 43.03 CTH or RVC40 43.03 Articles of apparel, clothing accessories and other articles of furskin CTH or RVC40 43.04 4304.00 Artificial fur and articles thereof CTH or RVC40 SECTION IX WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND ARTICLES OF CORK; MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK 44 CHAPTER 44: WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL 44.01 Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms; wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms CTH or RVC40 44.02 Wood charcoal (including shell or nut charcoal), whether or not agglomerated CTH or RVC40 44.03 Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared CTH or RVC40 44.04 Hoopwood ; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking - sticks, umbrellas, tool handles or the like; chipwood and th e like CTH or RVC40 44.05 4405.00 Wood wool; wood flour CTH or RVC40 44.06 Railway or tramway sleepers (cross - ties) of wood CTH or RVC40

63 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading 44.07 Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end - jointed, of a thickness exceeding 6 mm CTH or RVC40 44.08 Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, splice d or end - jointed, of a thickness not exceeding 6 mm CTH or RVC40 44.09 Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, V - jointed, beaded, moulded, rounded or the like) along any of its edges, ends or faces, whether or not planed, sanded or end - jointed CTH or RVC40 44.10 Particle board, oriented strand board (OSB) and similar board (for example, waferboard) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances CTH 44.11 Fibreboard of wood or other ligneous materials, whether or not bonded with resins or other organic substances CTH 44.12 Plywood, veneered panels and similar laminated wood CTH 44.13 4413.00 Densified wood, in blocks, plates, strips or profile shapes CTH or RVC40 44.14 Wooden frames for paintings, photographs, mirrors or similar objects CTH or RVC40 44.15 Packing cases, boxes, crates, drums and similar packings, of wood; cable - drums of wood; pallets, box pallets and other load boards, of wood; pallet collars of wood CTH or RVC40 44.16 4416.00 Casks, barrels, vats, tubs and other coopers’ products and parts thereof, of wood, including staves CTH or RVC40 44.17 4417.00 Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood CTH or RVC40 44.18 Builders’ joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes CTH or RVC40 44.19 Tableware and kitchenware, of wood CTH or RVC40

64 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading 44.20 Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in Chapter 94 CTH or RVC40 44.21 Other articles of wood CTH or RVC40 45 CHAPTER 45: CORK AND ARTICLES OF CORK CTH or RVC40 46 CHAPTER 46: MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK 46.01 Plaits and similar products of plaiting materials, whether or not assembled into strips; plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles (for example, mats, matting, screens) - Mats, matting and screens of vegetable materials 4601.21 — Of bamboo CTH or RVC40 4601.22 — Of rattan CTH or RVC40 4601.29 — Other CTH except from heading 14.01, or RVC40 - Other 4601.92 — Of bamboo CTH or RVC40 4601.93 — Of rattan CTH or RVC40 4601.94 — Of other vegetable materials CTH except from heading 14.01, or RVC40 4601.99 — Other CTH or RVC40 46.02 Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading 46.01; articles of loofah - Of vegetable materials 4602.11 — Of bamboo CTH or RVC40 4602.12 — Of rattan CTH or RVC40 4602.19 — Other CTH except from heading 14.01, or RVC40 4602.90 - Other CTH or RVC40

65 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading SECTION X PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD; PAPER AND PAPERBOARD AND ARTICLES THEREOF 47 CHAPTER 47: PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD 47.01 4701.00 Mechanical wood pulp CTH or RVC40 47.02 4702.00 Chemical wood pulp, dissolving grades CTH or RVC40 47.03 Chemical wood pulp, soda or sulphate, other than dissolving grades CTH or RVC40 47.04 Chemical wood pulp, sulphite, other than dissolving grades CTH or RVC40 47.05 4705.00 Wood pulp obtained by a combination of mechanical and chemical pulping processes CTH or RVC40 47.06 Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material CTH or RVC40 47.07 Recovered (waste and scrap) paper or paperboard WO 48 CHAPTER 48: PAPER AND PAPERBOARD; ARTICLES OF PAPER PULP, OF PAPER OR OF PAPERBOARD 48.01 4801.00 Newsprint, in rolls or sheets CC or RVC40 48.02 Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non perforated punch - cards and punch tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 48.01 or 48.03; hand - made paper and paperboard CC or RVC40 48.03 4803.00 Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled, embossed, perforated, surface - coloured, surface - decorated or printed, in rolls or sheets CTH or RVC40 48.04 Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 48.02 or 48.03 - Kraftliner 4804.11 — Unbleached CTH or RVC40

66 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading 4804.19 — Other CC or RVC40 - Sack kraft paper 4804.21 — Unbleached CC or RVC40 4804.29 — Other CC or RVC40 - Other kraft paper and paperboard weighing 150 g/m 2 or less 4804.31 — Unbleached CC or RVC40 4804.39 — Other CC or RVC40 - Other kraft paper and paperboard weighing more than 150 g/m 2 but less than 225 g/m 2 4804.41 — Unbleached CC or RVC40 4804.42 — Bleached uniformly throughout the mass and of which more than 95 % by weight of the total fibre content consists of wood fibres obtained by a chemical process CC or RVC40 4804.49 — Other CC or RVC40 - Other kraft paper and paperboard weighing 225 g/m 2 or more 4804.51 — Unbleached CC or RVC40 4804.52 — Bleached uniformly throughout the mass and of which more than 95 % by weight of the total fibre content consists of wood obtained by a chemical process CC or RVC40 4804.59 — Other CC or RVC40 48.05 Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter CC or RVC40 48.06 Vegetable parchment, greaseproof papers, tracing papers and glassine and other glazed transparent or translucent papers, in rolls or sheets CTH or RVC40 48.07 4807.00 Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface - coated or impregnated, whether or not internally reinforced, in rolls or sheets CTH or RVC40 48.08 Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other than paper of the kind described in heading 48.03 4808.10 - Corrugated paper and paperboard, whether or not perforated CTH or RVC40

67 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading 4808.40 - Kraft paper, creped or crinkled, whether or not embossed or perforated CTH except from heading 48.04, or RVC40 4808.90 - Other CTH or RVC40 48.09 Carbon paper, self - copy paper and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls or sheets CTH or RVC40 48.10 Paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface - coloured, surface - decorated or printed, in rolls or rectangular (including square) sheets, of any size CTH or RVC40 48.11 Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface - coloured, surface - decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in headi ng 48.03, 48.09 or 48.10 CTH or RVC40 48.12 4812.00 Filter blocks, slabs and plates, of paper pulp CTH or RVC40 48.13 Cigarette paper, whether or not cut to size or in the form of booklets or tubes CTH or RVC40 48.14 Wallpaper and similar wall coverings; window transparencies of paper CTH or RVC40 48.16 Carbon paper, self - copy paper and other copying or transfer papers (other than those of heading 48.09), duplicator stencils and offset plates, of paper, whether or not put up in boxes CTH except from heading 48.09, or RVC40 48.17 Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery CTH or RVC40 48.18 Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, tablecloths, servi ettes, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing CTH or RVC40

68 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibres 48.19 Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres; box files, letter trays, and similar articles, of paper or paperboard of a kind used in offices, shops or the like CTH or RVC40 48.20 Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, exercise books, blotting - pads, binders (loose - leaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of statio nery, of paper or paperboard; albums for samples or for collections and book covers, of paper or paperboard CTH or RVC40 48.21 Paper or paperboard labels of all kinds, whether or not printed CTH or RVC40 48.22 Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened) CTH or RVC40 48.23 Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres CTH or RVC40 49 CHAPTER 49: PRINTED BOOKS, NEWSPAPERS, PICTURES AND OTHER PRODUCTS OF THE PRINTING INDUSTRY; MANUSCRIPTS, TYPESCRIPTS AND PLANS CTH or RVC40 SECTION XI TEXTILES AND TEXTILE ARTICLES 50 CHAPTER 50: SILK 50.01 5001.00 Silk - worm cocoons suitable for reeling CC 50.02 5002.00 Raw silk (not thrown) CC 50.03 5003.00 Silk waste (including cocoons unsuitable for reeling, yarn waste and garnetted stock) CC 50.04 5004.00 Silk yarn (other than yarn spun from silk waste) not put up for retail sale CTH 50.05 5005.00 Yarn spun from silk waste, not put up for retail sale CTH 50.06 5006.00 Silk yarn and yarn spun from silk waste, put up for retail sale; silk - worm gut CTH except from heading 50.04 or 50.05

69 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading 50.07 Woven fabrics of silk or of silk waste CTH 51 CHAPTER 51: WOOL, FINE OR COARSE ANIMAL HAIR; HORSEHAIR YARN AND WOVEN FABRIC 51.01 Wool, not carded or combed CC 51.02 Fine or coarse animal hair, not carded or combed CC 51.03 Waste of wool or of fine or coarse animal hair, including yarn waste but excluding garnetted stock CC 51.04 5104.00 Garnetted stock of wool or of fine or coarse animal hair CTH 51.05 Wool and fine or coarse animal hair, carded or combed (including combed wool in fragments) CC 51.06 Yarn of carded wool, not put up for retail sale CTH 51.07 Yarn of combed wool, not put up for retail sale CTH 51.08 Yarn of fine animal hair (carded or combed), not put up for retail sale CTH 51.09 Yarn of wool or of fine animal hair, put up for retail sale CTH except from headings 51.06 to 51.08 51.10 5110.00 Yarn of coarse animal hair or of horsehair (including gimped horsehair yarn), whether or not put up for retail sale CTH 51.11 Woven fabrics of carded wool or of carded fine animal hair CTH 51.12 Woven fabrics of combed wool or of combed fine animal hair CTH 51.13 5113.00 Woven fabrics of coarse animal hair or of horsehair CTH 52 CHAPTER 52: COTTON 52.01 5201.00 Cotton, not carded or combed CC 52.02 Cotton waste (including yarn waste and garnetted stock) CC 52.03 5203.00 Cotton, carded or combed CC 52.04 Cotton sewing thread, whether or not put up for retail sale CTH 52.05 Cotton yarn (other than sewing thread), containing 85 % or more by weight of cotton, not put up for retail sale CTH 52.06 Cotton yarn (other than sewing thread), containing less than 85 % by weight of cotton, not put up for retail sale CTH 52.07 Cotton yarn (other than sewing thread) put up for retail sale CTH except from heading 52.05 or 52.06

70 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading 52.08 Woven fabrics of cotton, containing 85 % or more by weight of cotton, weighing not more than 200 g/m 2 CTH 52.09 Woven fabrics of cotton, containing 85 % or more by weight of cotton, weighing more than 200 g/m 2 CTH 52.10 Woven fabrics of cotton, containing less than 85 % by weight of cotton, mixed mainly or solely with man - made fibres, weighing not more than 200 g/m 2 CTH 52.11 Woven fabrics of cotton, containing less than 85 % by weight of cotton, mixed mainly or solely with man - made fibres, weighing more than 200 g/m 2 CTH 52.12 Other woven fabrics of cotton CTH 53 CHAPTER 53: OTHER VEGETABLE TEXTILE FIBRES; PAPER YARN AND WOVEN FABRICS OF PAPER YARN 53.01 Flax, raw or processed but not spun; flax tow and waste (including yarn waste and garnetted stock) CC 53.02 True hemp ( Cannabis sativa L .), raw or processed but not spun; tow and waste of true hemp (including yarn waste and garnetted stock) CC 53.03 Jute and other textile bast fibres (excluding flax, true hemp and ramie), raw or processed but not spun; tow and waste of these fibres (i ncluding yarn waste and garnetted stock) CC 53.05 5305.00 Coconut, abaca ( Manila hemp or Musa textilis Nee ), ramie and other vegetable textile fibres, not elsewhere specified or included, raw or processed but not spun; tow, noils and waste of these fibres (including yarn waste and garnetted stock) CC 53.06 Flax yarn CTH 53.07 Yarn of jute or of other textile bast fibres of heading 53.03 CTH 53.08 Yarn of other vegetable textile fibres; paper yarn CTH 53.09 Woven fabrics of flax CTH 53.10 Woven fabrics of jute or of other textile bast fibres of heading 53.03 CTH 53.11 5311.00 Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn CTH 54 CHAPTER 54: MAN - MADE FILAMENTS; STRIP AND THE LIKE OF MAN - MADE TEXTILE MATERIALS

71 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading 54.01 Sewing thread of man - made filaments, whether or not put up for retail sale CC 54.02 Synthetic filament yarn (other than sewing thread), not put up for retail sale, including synthetic monofilament of less than 67 decitex CC 54.03 Artificial filament yarn (other than sewing thread), not put up for retail sale, including artificial mon ofilament of less than 67 decitex CC 54.04 Synthetic monofilament of 67 decitex or more and of which no cross - sectional dimension exceeds 1 mm; strip and the like (for example, artificial straw) of synthetic textile materials of an apparent width not exceeding 5 mm CC 54.05 5405.00 Artificial monofilament of 67 decitex or more and of which no cross - sectional dimension exceeds 1 mm; strip and the like (for example, artificial straw) of artificial textile materials of an apparent width not exceeding 5 mm CC 54.06 5406.00 Man - made filament yarn (other than sewing thread), put up for retail sale CC 54.07 Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 54.04 CTH 54.08 Woven fabrics of artificial filament yarn, including woven fabrics obtained from materials of heading 54.05 CTH 55 CHAPTER 55: MAN - MADE STAPLE FIBRES 55.01 Synthetic filament tow CC 55.02 Artificial filament tow CC 55.03 Synthetic staple fibres, not carded, combed or otherwise processed for spinning CC 55.04 Artificial staple fibres, not carded, combed or otherwise processed for spinning CC 55.05 Waste (including noils, yarn waste and garnetted stock) of man - made fibres CC 55.06 Synthetic staple fibres, carded, combed or otherwise processed for spinning CC 55.07 5507.00 Artificial staple fibres, carded, combed or otherwise processed for spinning CC 55.08 Sewing thread of man - made staple fibres, whether or not put up for retail sale CTH

72 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading 55.09 Yarn (other than sewing thread) of synthetic staple fibres, not put up for retail sale CTH 55.10 Yarn (other than sewing thread) of artificial staple fibres, not put up for retail sale CTH 55.11 Yarn (other than sewing thread) of man - made staple fibres, put up for retail sale CTH except from heading 55.09 or 55.10 55.12 Woven fabrics of synthetic staple fibres, containing 85 % or more by weight of synthetic staple fibres CTH 55.13 Woven fabrics of synthetic staple fibres, containing less than 85 % by weight of such fibres, mixed mainly or solely with cotton, of a weight not exceeding 170 g/m 2 - Unbleached or bleached 5513.11 — Of polyester staple fibres, plain weave CTH except from headings 55.09 to 55.11 5513.12 — 3 - thread or 4 - thread twill, including cross twill, of polyester staple fibres CTH except from headings 55.09 to 55.11 5513.13 — Other woven fabrics of polyester staple fibres CTH except from headings 55.09 to 55.11 5513.19 — Other woven fabrics CTH except from headings 55.09 to 55.11 - Dyed 5513.21 — Of polyester staple fibres, plain weave CTH 5513.23 — Other woven fabrics of polyester staple fibres CTH 5513.29 — Other woven fabrics CTH - Of yarns of different colours 5513.31 — Of polyester staple fibres, plain weave CTH except from headings 55.09 to 55.11 5513.39 — Other woven fabrics CTH except from headings 55.09 to 55.11 - Printed 5513.41 — Of polyester staple fibres, plain weave CTH 5513.49 — Other woven fabrics CTH 55.14 Woven fabrics of synthetic staple fibres, containing less than 85 % by weight of such fibres, mixed mainly or solely with cotton, of a weight exceeding 170 g/m 2

73 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading - Unbleached or bleached 5514.11 — Of polyester staple fibres, plain weave CTH except from headings 55.09 to 55.11 5514.12 — 3 - thread or 4 - thread twill, including cross twill, of polyester staple fibres CTH except from headings 55.09 to 55.11 5514.19 — Other woven fabrics CTH except from headings 55.09 to 55.11 - Dyed 5514.21 — Of polyester staple fibres, plain weave CTH 5514.22 — 3 - thread or 4 - thread twill, including cross twill, of polyester staple fibres CTH 5514.23 — Other woven fabrics of polyester staple fibres CTH 5514.29 — Other woven fabrics CTH 5514.30 - Of yarns of different colours CTH except from headings 55.09 to 55.11 - Printed 5514.41 — Of polyester staple fibres, plain weave CTH 5514.42 — 3 - thread or 4 - thread twill, including cross twill, of polyester staple fibres CTH 5514.43 — Other woven fabrics of polyester staple fibres CTH 5514.49 — Other woven fabrics CTH 55.15 Other woven fabrics of synthetic staple fibres CTH 55.16 Woven fabrics of artificial staple fibres - Containing 85 % or more by weight of artificial staple fibres 5516.11 — Unbleached or bleached CTH except from headings 55.09 to 55.11 5516.12 — Dyed CTH 5516.13 — Of yarns of different colours CTH except from headings 55.09 to 55.11 5516.14 — Printed CTH - Containing less than 85 % by weight of artificial staple fibres, mixed mainly or solely with man - made filaments 5516.21 — Unbleached or bleached CTH except from headings 55.09 to 55.11 5516.22 — Dyed CTH

74 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading 5516.23 — Of yarns of different colours CTH except from headings 55.09 to 55.11 5516.24 — Printed CTH - Containing less than 85 % by weight of artificial staple fibres, mixed mainly or solely with wool or fine animal hair 5516.31 — Unbleached or bleached CTH except from headings 55.09 to 55.11 5516.32 — Dyed CTH 5516.33 — Of yarns of different colours CTH except from headings 55.09 to 55.11 5516.34 — Printed CTH - Containing less than 85 % by weight of artificial staple fibres, mixed mainly or solely with cotton 5516.41 — Unbleached or bleached CTH except from headings 55.09 to 55.11 5516.42 — Dyed CTH 5516.43 — Of yarns of different colours CTH except from headings 55.09 to 55.11 5516.44 — Printed CTH - Other 5516.91 — Unbleached or bleached CTH except from headings 55.09 to 55.11 5516.92 — Dyed CTH 5516.93 — Of yarns of different colours CTH except from headings 55.09 to 55.11 5516.94 — Printed CTH 56 CHAPTER 56: WADDING, FELT AND NONWOVENS; SPECIAL YARNS; TWINE, CORDAGE, ROPES AND CABLES AND ARTICLES THEREOF 56.01 Wadding of textile materials and articles thereof; textile fibres, not exceeding 5 mm in length (flock), textile dust and mill neps CC 56.02 Felt, whether or not impregnated, coated, covered or laminated CC 56.03 Nonwovens, whether or not impregnated, coated, covered or laminated CC

75 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading 56.04 Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading 54.04 or 54.05, impregnated, coated, covered or sheathed with rubber or plastics CC 56.05 5605.00 Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 54.04 or 54.05, combined with metal in the form of thread, strip or powder or covered with metal CC 56.06 5606.00 Gimped yarn, and strip and the like of heading 54.04 or 54.05, gimped (other than those of heading 56.05 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale - yarn CC 56.07 Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics CC 56.08 Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials - Of man - made textile materials 5608.11 — Made up fishing nets CC 5608.19 — Other CTH 5608.90 - Other CTH 56.09 5609.00 Articles of yarn, strip or the like of heading 54.04 or 54.05, twine, cordage, rope or cables, not elsewhere specified or included CTH 57 CHAPTER 57: CARPETS AND OTHER TEXTILE FLOOR COVERINGS CC 58 CHAPTER 58: SPECIAL WOVEN FABRICS; TUFTED TEXTILE FABRICS; LACE; TAPESTRIES; TRIMMINGS; EMBROIDERY CC 59 CHAPTER 59: IMPREGNATED, COATED, COVERED OR LAMINATED TEXTILE FABRICS; TEXTILE ARTICLES OF A KIND SUITABLE FOR INDUSTRIAL USE CC 60 CHAPTER 60: KNITTED OR CROCHETED FABRICS CC

76 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading 61 CHAPTER 61: ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, KNITTED OR CROCHETED CC 62 CHAPTER 62: ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, NOT KNITTED OR CROCHETED CC 63 CHAPTER 63: OTHER MADE UP TEXTILE ARTICLES; SETS; WORN CLOTHING AND WORN TEXTILE ARTICLES; RAGS 63.01 Blankets and travelling rugs CC 63.02 Bed linen, table linen, toilet linen and kitchen linen CC 63.03 Curtains (including drapes) and interior blinds; curtain or bed valances CC 63.04 Other furnishing articles, excluding those of heading 94.04 CC 63.05 Sacks and bags, of a kind used for the packing of goods CC 63.06 Tarpaulins, awnings and sunblinds ; tents (including temporary canopies and similar articles); sails for boats, sailboards or landcraft; camping goods - Tarpaulins, awnings and sunblinds 6306.12 — Of synthetic fibres CC 6306.19 — Of other textile materials CC - Tents (including temporary canopies and similar articles) 6306.22 — Of synthetic fibres CC or RVC40 6306.29 — Of other textile materials CC or RVC40 6306.30 - Sails CC or RVC40 6306.40 - Pneumatic mattresses CC 6306.90 - Other CC 63.07 Other made up articles, including dress patterns 6307.10 - Floor - cloths, dish - cloths, dusters and similar cleaning cloths CC 6307.20 - Life - jackets and life - belts CC or RVC40 6307.90 - Other CC 63.08 6308.00 Sets consisting of woven fabric and yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered table cloths or serviettes, or similar textile articles, put up in packings for retail sale CC 63.09 6309.00 Worn clothing and other worn articles CC

77 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading 63.10 Used or new rags, scrap twine, cordage, rope and cables and worn out articles of twine, cordage, rope or cables, of textile materials CC SECTION XII FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS, WALKING - STICKS, SEAT - STICKS, WHIPS, RIDING - CROPS AND PARTS THEREOF; PREPARED FEATHERS AND ARTICLES MADE THEREWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR 64 CHAPTER 64: FOOTWEAR, GAITERS AND THE LIKE; PARTS OF SUCH ARTICLES 64.01 Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes CTH or RVC40 64.02 Other footwear with outer soles and uppers of rubber or pl astics CTH or RVC40 64.03 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather CTH or RVC40 64.04 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials CTH or RVC40 64.05 Other footwear CTH or RVC40 64.06 Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in - soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof CC or RVC40 65 CHAPTER 65: HEADGEAR AND PARTS THEREOF CTH or RVC40 66 CHAPTER 66: UMBRELLAS, SUN UMBRELLAS, WALKING - STICKS, SEAT - STICKS, WHIPS, RIDING - CROPS, AND PARTS THEREOF CTH or RVC40 67 CHAPTER 67: PREPARED FEATHERS AND DOWN AND ARTICLES MADE OF FEATHERS OR OF DOWN; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR CTH or RVC40 SECTION XIII ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE

78 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading 68 CHAPTER 68: ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS CTH or RVC40 69 CHAPTER 69: CERAMIC PRODUCTS CTH or RVC40 70 CHAPTER 70: GLASS AND GLASSWARE 70.01 7001.00 Cullet and other waste and scrap of glass, excluding glass from cathode - ray tubes or other activated glass of heading 85.49; glass in the mass CTH or RVC40 70.02 Glass in balls (other than microspheres of heading 70 . 18), rods or tubes, unworked CTH or RVC40 70.03 Cast glass and rolled glass, in sheets or profiles, whether or not having an absorbent, reflecting or non - reflecting layer, but not otherwise worked CTH or RVC40 70.04 Drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or non - reflecting layer, but not otherwise worked CTH or RVC40 70.05 Float glass and surface ground or polished glass, in sheets, whether or not having an absorbent, reflecting or non - reflecting layer, but not otherwise worked CTH or RVC40 70.06 7006.00 Glass of heading 70.03, 70.04 or 70.05, bent, edge - worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials CTH or RVC40 70.07 Safety glass, consisting of toughened (tempered) or laminated glass CTH or RVC40 70.08 7008.00 Multiple - walled insulating units of glass CTH except from headings 70.03 to 70.09, or RVC40 70.09 Glass mirrors, whether or not framed, including rear - view mirrors CTH or RVC40 70.10 Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass CTH or RVC40 70.11 Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps and light sources , cathode - ray tubes or the like CTH or RVC40 70.13 Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 70.10 or 70.18) CTH or RVC40

79 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading 70.14 7014.00 Signalling glassware and optical elements of glass (other than those of heading 70.15), not optically worked CTH or RVC40 70.15 Clock or watch glasses and similar glasses, glasses for non - corrective or corrective spectacles, curved, bent, hollowed or the like, not optically worked; hollow glass spheres and their segments, for the manufacture of such glasses CTH or RVC40 70.16 Paving blocks, slabs, bricks, squares, tiles and other articles of pressed or moulded glass, whether or not wired, of a kind used for building or construction purposes; glass cubes and other glass smallwares, whether or not on a backing, for mosaics or similar decorative purposes; leaded lights and the like; multicellular or foam glass in blocks, panels, plates, shells or similar forms CTH or RVC40 70.17 Laboratory, hygienic or pharmaceutical glassware, whether or not graduated or calibrated CTH or RVC40 70.18 Glass beads, imitation pearls, imitation precious or semi - precious stones and similar glass smallwares, and articles thereof other than imitation jewellery; glass eyes other than prosthetic articles; statuettes and other ornaments of lamp - worked glass, oth er than imitation jewellery; glass microspheres not exceeding 1 mm in diameter CTH or RVC40 70.19 Glass fibres (including glass wool) and articles thereof (for example, yarn, rovings, woven fabrics) CTH or RVC40 70.20 7020.00 Other articles of glass CTH or RVC40 SECTION XIV NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI - PRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN 71 CHAPTER 71: NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI - PRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL, AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN 71.01 Pearls, natural or cultured, whether or not worked or graded but not strung, mounted or set; pearls, natural or cultured, temporarily strung for convenience of transport CC

80 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading 71.02 Diamonds, whether or not worked, but not mounted or set 7102.10 - Unsorted CC or RVC40 - Industrial 7102.21 — Unworked or simply sawn, cleaved or bruted CC or RVC40 7102.29 — Other CTSH or RVC40 - Non - industrial 7102.31 — Unworked or simply sawn, cleaved or bruted CC or RVC40 7102.39 — Other CTSH or RVC40 71.03 Precious stones (other than diamonds) and semi - precious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semi - precious stones, temporarily strung for convenience of transport 7103.10 - Unworked or simply sawn or roughly shaped CC or RVC40 - Otherwise worked 7103.91 — Rubies, sapphires and emeralds CTSH or RVC40 7103.99 — Other CTSH or RVC40 71.04 Synthetic or reconstructed precious or semi - precious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semi - precious stones, temporarily strung for convenience of transport 7104.10 - Piezo - electric quartz CTH or RVC40 - Other, unworked or simply sawn or roughly shaped 7104.21 — Diamonds CTH or RVC40 7104.29 — Other CTH or RVC40 - Other 7104.91 — Diamonds CTSH or RVC40 7104.99 — Other CTSH or RVC40 71.05 Dust and powder of natural or synthetic precious or semi - precious stones CTH or RVC40 71.06 Silver (including silver plated with gold or platinum), unwrought or in semi - manufactured forms, or in powder form CC or RVC40 71.07 7107.00 Base metals clad with silver, not further worked than semi - manufactured CC or RVC40

81 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading 71.08 Gold (including gold plated with platinum) unwrought or in semi - manufactured forms, or in powder form - Non - monetary 7108.11 — Powder CC or RVC40 7108.12 — Other unwrought forms CC or RVC40 7108.13 — Other semi - manufactured forms CTH or RVC40 7108.20 - Monetary CC or RVC40 71.09 7109.00 Base metals or silver, clad with gold, not further worked than semi - manufactured CC or RVC40 71.10 Platinum, unwrought or in semi - manufactured forms, or in powder form CC or RVC40 71.11 7111.00 Base metals, silver or gold, clad with platinum, not further worked than semi - manufactured CC or RVC40 71.12 Waste and scrap of precious metal or of metal clad with precious metal; other waste and scrap containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal other than goods of heading 85.49 WO 71.13 Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal CTH or RVC40 71.14 Articles of goldsmiths’ or silversmiths’ wares and parts thereof, of precious metal or of metal clad with precious metal CTH or RVC40 71.15 Other articles of precious metal or of metal clad with precious metal CTH or RVC40 71.16 Articles of natural or cultured pearls, precious or semi - precious stones (natural, synthetic or reconstructed) CTH or RVC40 71.17 Imitation jewellery CTH or RVC40 71.18 Coin CTH or RVC40 SECTION XV BASE METALS AND ARTICLES OF BASE METAL 72 CHAPTER 72: IRON AND STEEL 72.01 Pig iron and spiegeleisen in pigs, blocks or other primary forms CTH or RVC40 72.02 Ferro - alloys CTH or RVC40 72.03 Ferrous products obtained by direct reduction of iron ore and other spongy ferrous products, in lumps, pellets or similar forms; iron having a minimum purity by weight of 99.94 %, in lumps, pellets or similar forms CTH or RVC40

82 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading 72.04 Ferrous waste and scrap; remelting scrap ingots of iron or steel CTH 72.05 Granules and powders, of pig iron, spiegeleisen, iron or steel CTH or RVC40 72.06 Iron and non - alloy steel in ingots or other primary forms (excluding iron of heading 72.03) CTH or RVC40 72.07 Semi - finished products of iron or non - alloy steel CTH except from heading 72.06, or RVC40 72.08 Flat - rolled products of iron or non - alloy steel, of a width of 600 mm or more, hot - rolled, not clad, plated or coated CTH except from heading 72.07, or RVC40 72.09 Flat - rolled products of iron or non - alloy steel, of a width of 600 mm or more, cold - rolled (cold - reduced), not clad, plated or coated CTH except from heading 72.08, or RVC40 72.10 Flat - rolled products of iron or non - alloy steel, of a width of 600 mm or more, clad, plated or coated CTH except from heading 72.08 or 72.09, or RVC40 72.11 Flat - rolled products of iron or non - alloy steel, of a width of less than 600 mm, not clad, plated or coated CTH except from heading 72.08 or 72.09, or RVC40 72.12 Flat - rolled products of iron or non - alloy steel, of a width of less than 600 mm, clad, plated or coated CTH except from headings 72.08 to 72.11, or RVC40 72.13 Bars and rods, hot - rolled, in irregularly wound coils, of iron or non - alloy steel CTH or RVC40 72.14 Other bars and rods of iron or non - alloy steel, not further worked than forged, hot - rolled, hot - drawn or hot - extruded, but including those twisted after rolling CTH except from heading 72.13, or RVC40 72.15 Other bars and rods of iron or non - alloy steel CTH except from heading 72.13 or 72.14, or RVC40 72.16 Angles, shapes and sections of iron or non - alloy steel CTH except from headings 72.08 to 72.15, or RVC40 72.17 Wire of iron or non - alloy steel CTH or RVC40 72.18 Stainless steel in ingots or other primary forms; semi - finished products of stainless steel CTH or RVC40 72.19 Flat - rolled products of stainless steel, of a width of 600 mm or more - Not further worked than hot - rolled, in coils 7219.11 — Of a thickness exceeding 10 mm CTH or RVC40

83 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading 7219.12 — Of a thickness of 4.75 mm or more but not exceeding 10mm CTH or RVC40 7219.13 — Of a thickness of 3 mm or more but less than 4.75 mm CTH or RVC40 7219.14 — Of a thickness of less than 3 mm CTH or RVC40 - Not further worked than hot - rolled, not in coils 7219.21 — Of a thickness exceeding 10 mm CTH or RVC40 7219.22 — Of a thickness of 4.75 mm or more but not exceeding 10 mm CTH or RVC40 7219.23 — Of a thickness of 3 mm or more but less than 4.75 mm CTH or RVC40 7219.24 — Of a thickness of less than 3 mm CTH or RVC40 - Not further worked than cold - rolled (cold - reduced) 7219.31 — Of a thickness of 4.75 mm or more CTSH or RVC40 7219.32 — Of a thickness of 3 mm or more but less than 4.75 mm CTSH or RVC40 7219.33 — Of a thickness exceeding 1 mm but less than 3 mm CTSH or RVC40 7219.34 — Of a thickness of 0.5 mm or more but not exceeding 1 mm CTSH or RVC40 7219.35 — Of a thickness of less than 0.5 mm CTSH or RVC40 7219.90 - Other CTSH or RVC40 72.20 Flat - rolled products of stainless steel, of a width of less than 600 mm CTH except from heading 72.19, or RVC40 72.21 7221.00 Bars and rods, hot - rolled, in irregularly wound coils, of stainless steel CTH or RVC40 72.22 Other bars and rods of stainless steel; angles, shapes and sections of stainless steel CTH or RVC40 72.23 7223.00 Wire of stainless steel CTH or RVC40 72.24 Other alloy steel in ingots or other primary forms; semi - finished products of other alloy steel CTH or RVC40 72.25 Flat - rolled products of other alloy steel, of a width of 600 mm or more CTH or RVC40 72.26 Flat - rolled products of other alloy steel, of a width of less than 600 mm CTH except from heading 72.25, or RVC40 72.27 Bars and rods, hot - rolled, in irregularly wound coils, of other alloy steel CTH or RVC40 72.28 Other bars and rods of other alloy steel; angles, shapes and sections, of other alloy steel; hollow drill bars and rods, of alloy or non - alloy steel CTH except from heading 72.27, or RVC40 72.29 Wire of other alloy steel CTH or RVC40

84 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading 73 CHAPTER 73: ARTICLES OF IRON OR STEEL CTH or RVC40 74 CHAPTER 74: COPPER AND ARTICLES THEREOF 74.01 7401.00 Copper mattes; cement copper (precipitated copper) CTH or RVC40 74.02 7402.00 Unrefined copper; copper anodes for electrolytic refining CTH or RVC40 74.03 Refined copper and copper alloys, unwrought CTH or RVC40 74.04 7404.00 Copper waste and scrap CTH 74.05 7405.00 Master alloys of copper CTH or RVC40 74.06 Copper powders and flakes CTH or RVC40 74.07 Copper bars, rods and profiles CTH or RVC40 74.08 Copper wire CTH or RVC40 74.09 Copper plates, sheets and strip, of a thickness exceeding 0.15 mm CTH or RVC40 74.10 Copper foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials), of a thickness (excluding any backing) not exceeding 0.15 mm CTH or RVC40 74.11 Copper tubes and pipes CTH or RVC40 74.12 Copper tube or pipe fittings (for example, couplings, elbows, sleeves) CTH or RVC40 74.13 7413.00 Stranded wire, cables, plaited bands and the like, of copper, not electrically insulated CTH or RVC40 74.15 Nails, tacks, drawing pins, staples (other than those of heading 83.05) and similar articles, of copper or of iron or steel with heads of copper; screws, bolts, nuts, screw hooks, rivets, cotters, cotter - pins, washers (including spring washers) and similar articles, of copper CTH or RVC40 74.18 Table, kitchen or other household articles and parts thereof, of copper; pot scourers and scouring or polishing pads, gloves and the like, of copper; sanitary ware and parts thereof, of copper CTH or RVC40 74.19 Other articles of copper CTH or RVC40 75 CHAPTER 75: NICKEL AND ARTICLES THEREOF 75.01 Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy CTH or RVC40 75.02 Unwrought nickel CTH or RVC40 75.03 7503.00 Nickel waste and scrap CTH

85 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading 75.04 7504.00 Nickel powders and flakes CTH or RVC40 75.05 Nickel bars, rods, profiles and wire CTH or RVC40 75.06 Nickel plates, sheets, strip and foil CTH or RVC40 75.07 Nickel tubes, pipes and tube or pipe fittings (for example, couplings, elbows, sleeves) CTH or RVC40 75.08 Other articles of nickel CTH or RVC40 76 CHAPTER 76: ALUMINIUM AND ARTICLES THEREOF 76.01 Unwrought aluminium CTH or RVC40 76.02 7602.00 Aluminium waste and scrap CTH 76.03 Aluminium powders and flakes CTH or RVC40 76.04 Aluminium bars, rods and profiles CTH or RVC40 76.05 Aluminium wire CTH except from heading 76.04, or RVC40 76.06 Aluminium plates, sheets and strip, of a thickness exceeding 0.2 mm CTH or RVC40 76.07 Aluminium foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.2 mm CTH or RVC40 76.08 Aluminium tubes and pipes CTH or RVC40 76.09 7609.00 Aluminium tube or pipe fittings (for example, couplings, elbows, sleeves) CTH or RVC40 76.10 Aluminium structures (excluding prefabricated buildings of heading 94.06) and parts of structures (for example, bridges and bridge - sections, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, balustrades, pillars and columns); aluminium plates, rods, profiles, tubes and the like, prepared for use in structures CTH or RVC40 76.11 7611.00 Aluminium reservoirs, tanks, vats and similar containers, for any material (other than compressed or liquefied gas), of a capacity exceeding 300 l , whether or not lined or heat - insulated, but not fitted with mechanical or thermal equipment CTH or RVC40 76.12 Aluminium casks, drums, cans, boxes and similar containers (including rigid or collapsible tubular containers), for any material (other than compressed or liquefied gas), of a capacity not exceeding 300 l, whether or not lined or heat - CTH or RVC40

86 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading insulated, but not fitted with mechanical or thermal equipment 76.13 7613.00 Aluminium containers for compressed or liquefied gas CTH or RVC40 76.14 Stranded wire, cables, plaited bands and the like, of aluminium, not electrically insulated CTH or RVC40 76.15 Table, kitchen or other household articles and parts thereof, of aluminium; pot scourers and scouring or polishing pads, gloves and the like, of aluminium; sanitary ware and parts thereof, of aluminium CTH or RVC40 76.16 Other articles of aluminium CTH or RVC40 78 CHAPTER 78: LEAD AND ARTICLES THEREOF 78.01 Unwrought lead CTH or RVC40 78.02 7802.00 Lead waste and scrap CTH 78.04 Lead plates, sheets, strip and foil; lead powders and flakes CTH or RVC40 78.06 7806.00 Other articles of lead CTH or RVC40 79 CHAPTER 79: ZINC AND ARTICLES THEREOF 79.01 Unwrought zinc CTH or RVC40 79.02 7902.00 Zinc waste and scrap CTH 79.03 Zinc dust, powders and flakes CTH or RVC40 79.04 7904.00 Zinc bars, rods, profiles and wire CTH or RVC40 79.05 7905.00 Zinc plates, sheets, strip and foil CTH or RVC40 79.07 7907.00 Other articles of zinc CTH or RVC40 80 CHAPTER 80: TIN AND ARTICLES THEREOF 80.01 Unwrought tin CTH or RVC40 80.02 8002.00 Tin waste and scrap CTH 80.03 8003.00 Tin bars, rods, profiles and wire CTH or RVC40 80.07 8007.00 Other articles of tin CTH or RVC40 81 CHAPTER 81: OTHER BASE METALS; CERMETS; ARTICLES THEREOF 81.01 Tungsten (wolfram) and articles thereof, including waste and scrap 8101.10 - Powders CTSH or RVC40 - Other 8101.94 — Unwrought tungsten, including bars and rods obtained simply by sintering CTSH or RVC40 8101.96 — Wire CTSH or RVC40 8101.97 — Waste and scrap CTSH 8101.99 — Other CTSH or RVC40

87 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading 81.02 Molybdenum and articles thereof, including waste and scrap 8102.10 - Powders CTSH or RVC40 - Other 8102.94 — Unwrought molybdenum, including bars and rods obtained simply by sintering CTSH or RVC40 8102.95 — Bars and rods, other than those obtained simply by sintering, profiles, plates, sheets, strip and foil CTSH or RVC40 8102.96 — Wire CTSH or RVC40 8102.97 — Waste and scrap CTSH 8102.99 — Other CTSH or RVC40 81.03 Tantalum and articles thereof, including waste and scrap 8103.20 - Unwrought tantalum, including bars and rods obtained simply by sintering; powders CTSH or RVC40 8103.30 - Waste and scrap CTSH - Other 8103.91 — Crucibles CTSH except from subheading 8103.99 or RVC40 8103.99 — Other CTSH or RVC40 81.04 Magnesium and articles thereof, including waste and scrap - Unwrought magnesium 8104.11 — Containing at least 99.8 % by weight of magnesium CTSH or RVC40 8104.19 — Other CTSH or RVC40 8104.20 - Waste and scrap CTSH 8104.30 - Raspings, turnings and granules, graded according to size; powders CTSH or RVC40 8104.90 - Other CTSH or RVC40 81.05 Cobalt mattes and other intermediate products of cobalt metallurgy; cobalt and articles thereof, including waste and scrap 8105.20 - Cobalt mattes and other intermediate products of cobalt metallurgy; unwrought cobalt; powders CTSH or RVC40 8105.30 - Waste and scrap CTSH 8105.90 - Other CTSH or RVC40 81.06 Bismuth and articles thereof, including waste and scrap CTH or RVC40 81.08 Titanium and articles thereof, including waste and scrap

88 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading 8108.20 - Unwrought titanium; powders CTSH or RVC40 8108.30 - Waste and scrap CTSH 8108.90 - Other CTSH or RVC40 81.09 Zirconium and articles thereof, including waste and scrap - Unwrought zirconium; powders 8109.21 — Containing less than 1 part hafnium to 500 parts zirconium by weight CTSH or RVC40 8109.29 — Other CTSH or RVC40 - Waste and scrap 8109.31 — Containing less than 1 part hafnium to 500 parts zirconium by weight CTSH 8109.39 — Other CTSH - Other 8109.91 — Containing less than 1 part hafnium to 500 parts zirconium by weight CTSH or RVC40 8109.99 — Other CTSH or RVC40 81.10 Antimony and articles thereof, including waste and scrap 8110.10 - Unwrought antimony; powders CTSH or RVC40 8110.20 - Waste and scrap CTSH 8110.90 - Other CTSH or RVC40 81.11 8111.00 Manganese and articles thereof, including waste and scrap CC or RVC40 81.12 Beryllium, chromium, hafnium, rhenium, thallium, cadmium, germanium, vanadium, gallium, indium and niobium (columbium), and articles of these metals, including waste and scrap - Beryllium 8112.12 — Unwrought; powders CTSH or RVC40 8112.13 — Waste and scrap CTSH 8112.19 — Other CTSH or RVC40 - Chromium 8112.21 — Unwrought; powders CTSH or RVC40 8112.22 — Waste and scrap CTSH 8112.29 — Other CTSH or RVC40 - Hafnium 8112.31 — Unwrought; waste and scrap; powders CTH or RVC40 8112.39 — Other CTSH or RVC40 - Rhenium 8112.41 — Unwrought; waste and scrap; powders CTH or RVC40

89 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading 8112.49 — Other CTSH or RVC40 - Thallium 8112.51 — Unwrought; powders CTSH or RVC40 8112.52 — Waste and scrap CTSH 8112.59 — Other CTSH or RVC40 - Cadmium 8112.61 — Waste and scrap CTSH 8112.69 — Other CTSH or RVC40 - Other 8112.92 — Unwrought; waste and scrap; powders CTH or RVC40 8112.99 — Other CTSH or RVC40 81.13 8113.00 Cermets and articles thereof, including waste and scrap CC or RVC40 82 CHAPTER 82: TOOLS, IMPLEMENTS, CUTLERY, SPOONS AND FORKS, OF BASE METAL; PARTS THEREOF OF BASE METAL CC or RVC40 83 CHAPTER 83: MISCELLANEOUS ARTICLES OF BASE METAL 83.01 Padlocks and locks (key, combination or electrically operated), of base metal; clasps and frames with clasps, incorporating locks, of base metal; keys for any of the foregoing articles, of base metal 8301.10 - Padlocks CTSH or RVC40 8301.20 - Locks of a kind used for motor vehicles CTSH or RVC40 8301.30 - Locks of a kind used for furniture CTSH or RVC40 8301.40 - Other locks CTSH or RVC40 8301.50 - Clasps and frames with clasps, incorporating locks CTSH or RVC40 8301.60 - Parts CTH or RVC40 8301.70 - Keys presented separately CTH or RVC40 83.02 Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat - racks, hat - pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal CTH or RVC40 83.03 8303.00 Armoured or reinforced safes, strong - boxes and doors and safe deposit lockers for strong - rooms, cash or deed boxes and the like, of base metal CTH or RVC40

90 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading 83.04 8304.00 Filing cabinets, card - index cabinets, paper trays, paper rests, pen trays, office - stamp stands and similar office or desk equipment, of base metal, other than office furniture of heading 94.03 CTH or RVC40 83.05 Fittings for loose - leaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles, of base metal; staples in strips (for example, for offices, upholstery, packaging), of base metal CTH or RVC40 83.06 Bells, gongs and the like, non - electric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal CTH or RVC40 83.07 Flexible tubing of base metal, with or without fittings CTH or RVC40 83.08 Clasps, frames with clasps, buckles, buckle - clasps, hooks, eyes, eyelets and the like, of base metal, of a kind used for clothing or clothing accessories, footwear, jewellery, wrist - watches, books, awnings, leather goods, travel goods or saddlery or for other made up ar ticles; tubular or bifurcated rivets, of base metal; beads and spangles, of base metal CTH or RVC40 83.09 Stoppers, caps and lids (including crown corks, screw caps and pouring stoppers), capsules for bottles, threaded bungs, bung covers, seals and other packing accessories, of base metal CTH or RVC40 83.10 8310.00 Sign - plates, name - plates, address - plates and similar plates, numbers, letters and other symbols, of base metal, excluding those of heading 94.05 CTH or RVC40 83.11 Wire, rods, tubes, plates, electrodes and similar products, of base metal or of metal carbides, coated or cored with flux material, of a kind used for soldering, brazing, welding or deposition of metal or of metal carbides; wire and rods, of agglomerated b ase metal powder, used for metal spraying CTH or RVC40 SECTION XVI MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES O F SUCH ARTICLES

91 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading 84 CHAPTER 84: NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOF 84.01 Nuclear reactors; fuel elements (cartridges), non - irradiated, for nuclear reactors; machinery and apparatus for isotopic separation 8401.10 - Nuclear reactors CTSH or RVC40 8401.20 - Machinery and apparatus for isotopic separation, and parts thereof CTSH or RVC40 8401.30 - Fuel elements (cartridges), non - irradiated CTSH or RVC40 8401.40 - Parts of nuclear reactors CTH or RVC40 84.02 Steam or other vapour generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); super - heated water boilers - Steam or other vapour generating boilers 8402.11 — Watertube boilers with a steam production exceeding 45 t per hour CTSH or RVC40 8402.12 — Watertube boilers with a steam production not exceeding 45 t per hour CTSH or RVC40 8402.19 — Other vapour generating boilers, including hybrid boilers CTSH or RVC40 8402.20 - Super - heated water boilers CTSH or RVC40 8402.90 - Parts CTH or RVC40 84.03 Central heating boilers other than those of heading 84.02 8403.10 - Boilers CTSH or RVC40 8403.90 - Parts CTH or RVC40 84.04 Auxiliary plant for use with boilers of heading 84.02 or 84.03 (for example, economisers, super - heaters, soot removers, gas recoverers); condensers for steam or other vapour power units 8404.10 - Auxiliary plant for use with boilers of heading 84.02 or 84.03 CTSH or RVC40 8404.20 - Condensers for steam or other vapour power units CTSH or RVC40 8404.90 - Parts CTH or RVC40 84.05 Producer gas or water gas generators, with or without their purifiers; acetylene gas generators and similar water process gas generators, with or without their purifiers

92 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading 8405.10 - Producer gas or water gas generators, with or without their purifiers; acetylene gas generators and similar water process gas generators, with or without their purifiers CTSH or RVC40 8405.90 - Parts CTH or RVC40 84.06 Steam turbines and other vapour turbines 8406.10 - Turbines for marine propulsion CTSH or RVC40 - Other turbines 8406.81 — Of an output exceeding 40 MW CTSH or RVC40 8406.82 — Of an output not exceeding 40 MW CTSH or RVC40 8406.90 - Parts CTH or RVC40 84.07 Spark - ignition reciprocating or rotary internal combustion piston engines CTH or RVC40 84.08 Compression - ignition internal combustion piston engines (diesel or semi - diesel engines) 8408.10 - Marine propulsion engines CTH or RVC40 8408.20 - Engines of a kind used for the propulsion of vehicles of Chapter 87 CC or RVC40 8408.90 - Other engines CTH or RVC40 84.09 Parts suitable for use solely or principally with the engines of heading 84.07 or 84.08 CTH or RVC40 84.10 Hydraulic turbines, water wheels, and regulators therefor - Hydraulic turbines and water wheels 8410.11 — Of a power not exceeding 1,000 kW CTSH or RVC40 8410.12 — Of a power exceeding 1,000 kW but not exceeding 10,000 kW CTSH or RVC40 8410.13 — Of a power exceeding 10,000 kW CTSH or RVC40 8410.90 - Parts, including regulators CTH or RVC40 84.11 Turbo - jets, turbo - propellers and other gas turbines - Turbo - jets 8411.11 — Of a thrust not exceeding 25 kN CTSH or RVC40 8411.12 — Of a thrust exceeding 25 kN CTSH or RVC40 - Turbo - propellers 8411.21 — Of a power not exceeding 1,100 kW CTSH or RVC40 8411.22 — Of a power exceeding 1,100 kW CTSH or RVC40 - Other gas turbines 8411.81 — Of a power not exceeding 5,000 kW CTSH or RVC40 8411.82 — Of a power exceeding 5,000 kW CTSH or RVC40 - Parts

93 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading 8411.91 — Of turbo - jets or turbo - propellers CTH or RVC40 8411.99 — Other CTH or RVC40 84.12 Other engines and motors 8412.10 - Reaction engines other than turbo - jets CTSH or RVC40 - Hydraulic power engines and motors 8412.21 — Linear acting (cylinders) CTSH or RVC40 8412.29 — Other CTSH or RVC40 - Pneumatic power engines and motors 8412.31 — Linear acting (cylinders) CTSH or RVC40 8412.39 — Other CTSH or RVC40 8412.80 - Other CTSH or RVC40 8412.90 - Parts CTH or RVC40 84.13 Pumps for liquids, whether or not fitted with a measuring device; liquid elevators - Pumps fitted or designed to be fitted with a measuring device 8413.11 — Pumps for dispensing fuel or lubricants, of the type used in filling - stations or in garages CTSH or RVC40 8413.19 — Other CTSH or RVC40 8413.20 - Hand pumps, other than those of subheading 8413.11 or 8413.19 CTSH or RVC40 8413.30 - Fuel, lubricating or cooling medium pumps for internal combustion piston engines CTSH or RVC40 8413.40 - Concrete pumps CTSH or RVC40 8413.50 - Other reciprocating positive displacement pumps CTSH or RVC40 8413.60 - Other rotary positive displacement pumps CTSH or RVC40 8413.70 - Other centrifugal pumps CTSH or RVC40 - Other pumps; liquid elevators 8413.81 — Pumps CTSH or RVC40 8413.82 — Liquid elevators CTSH or RVC40 - Parts 8413.91 — Of pumps CTH or RVC40 8413.92 — Of liquid elevators CTH or RVC40 84.14 Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters; gas - tight biological safety cabinets, whether or not fitted with filters 8414.10 - Vacuum pumps CTSH or RVC40

94 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading 8414.20 - Hand - or foot - operated air pumps CTSH or RVC40 8414.30 - Compressors of a kind used in refrigerating equipment CTSH or RVC40 8414.40 - Air compressors mounted on a wheeled chassis for towing CTSH or RVC40 - Fans 8414.51 — Table, floor, wall, window, ceiling or roof fans, with a self - contained electric motor of an output not exceeding 125 W CTSH or RVC40 8414.59 — Other CTSH or RVC40 8414.60 - Hoods having a maximum horizontal side not exceeding 120 cm CTSH or RVC40 8414.70 - Gas - tight biological safety cabinets CTSH or RVC40 8414.80 - Other CTSH or RVC40 8414.90 - Parts CTH or RVC40 84.15 Air conditioning machines, comprising a motor - driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated 8415.10 - Of a kind designed to be fixed to a window, wall, ceiling or floor, self - contained or “s plit - system” CTSH or RVC40 8415.20 - Of a kind used for persons, in motor vehicles CTH or RVC40 - Other 8415.81 — Incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (reversible heat pumps) CTSH or RVC40 8415.82 — Other, incorporating a refrigerating unit CTSH or RVC40 8415.83 — Not incorporating a refrigerating unit CTSH or RVC40 8415.90 - Parts CTH or RVC40 84.16 Furnace burners for liquid fuel, for pulverised solid fuel or for gas; mechanical stokers, including their mechanical grates, mechanical ash dischargers and similar appliances 8416.10 - Furnace burners for liquid fuel CTSH or RVC40 8416.20 - Other furnace burners, including combination burners CTSH or RVC40 8416.30 - Mechanical stokers, including their mechanical grates, mechanical ash dischargers and similar appliances CTSH or RVC40 8416.90 - Parts CTH or RVC40 84.17 Industrial or laboratory furnaces and ovens, including incinerators, non - electric

95 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading 8417.10 - Furnaces and ovens for the roasting, melting or other heat - treatment of ores, pyrites or of metals CTSH or RVC40 8417.20 - Bakery ovens, including biscuit ovens CTSH or RVC40 8417.80 - Other CTSH or RVC40 8417.90 - Parts CTH or RVC40 84.18 Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 84.15 8418.10 - Combined refrigerator - freezers, fitted with separate external doors or drawers, or combinations thereof CTSH or RVC40 - Refrigerators, household type 8418.21 — Compression - type CTSH or RVC40 8418.29 — Other CTSH or RVC40 8418.30 - Freezers of the chest type, not exceeding 800 l capacity CTSH or RVC40 8418.40 - Freezers of the upright type, not exceeding 900 l capacity CTSH or RVC40 8418.50 - Other furniture (chests, cabinets, display counters, show - cases and the like) for storage and display, incorporating refrigerating or freezing equipment CTSH or RVC40 - Other refrigerating or freezing equipment; heat pumps 8418.61 — Heat pumps other than air conditioning machines of heading 84.15 CTSH or RVC40 8418.69 — Other CTSH or RVC40 - Parts 8418.91 — Furniture designed to receive refrigerating or freezing equipment CTH or RVC40 8418.99 — Other CTH or RVC40 84.19 Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 85.14), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing o r cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non - electric - Instantaneous or storage water heaters, non - electric

96 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading 8419.11 — Instantaneous gas water heaters CTSH or RVC40 8419.12 — Solar water heaters CTSH or RVC40 8419.19 — Other CTSH or RVC40 8419.20 - Medical, surgical or laboratory sterilisers CTSH or RVC40 - Dryers 8419.33 — Lyophilisation apparatus, freeze drying units and spray dryers CTSH or RVC40 8419.34 — Other, for agricultural products CTSH or RVC40 8419.35 — Other, for wood, paper pulp, paper or paperboard CTSH or RVC40 8419.39 — Other CTSH or RVC40 8419.40 - Distilling or rectifying plant CTSH or RVC40 8419.50 - Heat exchange units CTSH or RVC40 8419.60 - Machinery for liquefying air or other gases CTSH or RVC40 - Other machinery, plant and equipment 8419.81 — For making hot drinks or for cooking or heating food CTSH or RVC40 8419.89 — Other CTSH or RVC40 8419.90 - Parts CTH or RVC40 84.20 Calendering or other rolling machines, other than for metals or glass, and cylinders therefor 8420.10 - Calendering or other rolling machines CTSH or RVC40 - Parts 8420.91 — Cylinders CTH or RVC40 8420.99 — Other CTH or RVC40 84.21 Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus , for liquids or gases - Centrifuges, including centrifugal dryers 8421.11 — Cream separators CTSH or RVC40 8421.12 — Clothes - dryers CTSH or RVC40 8421.19 — Other CTSH or RVC40 - Filtering or purifying machinery and apparatus for liquids 8421.21 — For filtering or purifying water CTSH or RVC40 8421.22 — For filtering or purifying beverages other than water CTSH or RVC40 8421.23 — Oil or petrol - filters for internal combustion engines CTSH or RVC40 8421.29 — Other CTSH or RVC40 - Filtering or purifying machinery and apparatus for gases

97 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading 8421.31 — Intake air filters for internal combustion engines CTSH or RVC40 8421.32 — Catalytic converters or particulate filters, whether or not combined, for purifying or filtering exhaust gases from internal combustion engines CTSH or RVC40 8421.39 — Other CTSH or RVC40 - Parts 8421.91 — Of centrifuges, including centrifugal dryers CTH or RVC40 8421.99 — Other CTH or RVC40 84.22 Dish washing machines; machinery for cleaning or drying bottles or other containers; machinery for filling, closing, sealing or labelling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; other packing or wrapping machinery (i ncluding heat - shrink wrapping machinery); machinery for aerating beverages - Dish washing machines 8422.11 — Of the household type CTSH or RVC40 8422.19 — Other CTSH or RVC40 8422.20 - Machinery for cleaning or drying bottles or other containers CTSH or RVC40 8422.30 - Machinery for filling, closing, sealing, or labelling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; machinery for aerating beverages CTSH or RVC40 8422.40 - Other packing or wrapping machinery (including heat - shrink wrapping machinery) CTSH or RVC40 8422.90 - Parts CTH or RVC40 84.23 Weighing machinery (excluding balances of a sensitivity of 5 cg or better), including weight operated counting or checking machines; weighing machine weights of all kinds 8423.10 - Personal weighing machines, including baby scales; household scales CTSH or RVC40 8423.20 - Scales for continuous weighing of goods on conveyors CTSH or RVC40 8423.30 - Constant weight scales and scales for discharging a predetermined weight of material into a bag or container, including hopper scales CTSH or RVC40 - Other weighing machinery

98 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading 8423.81 — Having a maximum weighing capacity not exceeding 30 kg CTSH or RVC40 8423.82 — Having a maximum weighing capacity exceeding 30 kg but not exceeding 5,000 kg CTSH or RVC40 8423.89 — Other CTSH or RVC40 8423.90 - Weighing machine weights of all kinds; parts of weighing machinery CTH or RVC40 84.24 Mechanical appliances (whether or not hand - operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines 8424.10 - Fire extinguishers, whether or not charged CTSH or RVC40 8424.20 - Spray guns and similar appliances CTSH or RVC40 8424.30 - Steam or sand blasting machines and similar jet projecting machines CTSH or RVC40 - Agricultural or horticultural sprayers 8424.41 — Portable sprayers CTSH or RVC40 8424.49 — Other CTSH or RVC40 - Other appliances 8424.82 — Agricultural or horticultural CTSH or RVC40 8424.89 — Other CTSH or RVC40 8424.90 - Parts CTH or RVC40 84.25 Pulley tackle and hoists other than skip hoists; winches and capstans; jacks CTH or RVC40 84.26 Ships’ derricks; cranes, including cable cranes; mobile lifting frames, straddle carriers and works trucks fitted with a crane CTH or RVC40 84.27 Fork - lift trucks; other works trucks fitted with lifting or handling equipment CTH or RVC40 84.28 Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics) CTH or RVC40 84.29 Self - propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers CTH or RVC40 84.30 Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile - drivers and pile - extractors; snow - ploughs and snow - blowers CTH or RVC40

99 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading 84.31 Parts suitable for use solely or principally with the machinery of headings 84.25 to 84.30 CTH or RVC40 84.32 Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports - ground rollers 8432.10 - Ploughs CTSH or RVC40 - Harrows, scarifiers, cultivators, weeders and hoes 8432.21 — Disc harrows CTSH or RVC40 8432.29 — Other CTSH or RVC40 - Seeders, planters and transplanters 8432.31 — No - till direct seeders, planters and transplanters CTSH or RVC40 8432.39 — Other CTSH or RVC40 - Manure spreaders and fertiliser distributors 8432.41 — Manure spreaders CTSH or RVC40 8432.42 — Fertiliser distributors CTSH or RVC40 8432.80 - Other machinery CTSH or RVC40 8432.90 - Parts CTH or RVC40 84.33 Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery of heading 84.37 - Mowers for lawns, parks or sports - grounds 8433.11 — Powered, with the cutting device rotating in a horizontal plane CTSH or RVC40 8433.19 — Other CTSH or RVC40 8433.20 - Other mowers, including cutter bars for tractor mounting CTSH or RVC40 8433.30 - Other haymaking machinery CTSH or RVC40 8433.40 - Straw or fodder balers, including pick - up balers CTSH or RVC40 - Other harvesting machinery; threshing machinery 8433.51 — Combine harvester - threshers CTSH or RVC40 8433.52 — Other threshing machinery CTSH or RVC40 8433.53 — Root or tuber harvesting machines CTSH or RVC40 8433.59 — Other CTSH or RVC40 8433.60 - Machines for cleaning, sorting or grading eggs, fruit or other agricultural produce CTSH or RVC40 8433.90 - Parts CTH or RVC40

100 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading 84.34 Milking machines and dairy machinery 8434.10 - Milking machines CTSH or RVC40 8434.20 - Dairy machinery CTSH or RVC40 8434.90 - Parts CTH or RVC40 84.35 Presses, crushers and similar machinery used in the manufacture of wine, cider, fruit juices or similar beverages 8435.10 - Machinery CTSH or RVC40 8435.90 - Parts CTH or RVC40 84.36 Other agricultural, horticultural, forestry, poultry - keeping or bee - keeping machinery, including germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders 8436.10 - Machinery for preparing animal feeding stuffs CTSH or RVC40 - Poultry - keeping machinery; poultry incubators and brooders 8436.21 — Poultry incubators and brooders CTSH or RVC40 8436.29 — Other CTSH or RVC40 8436.80 - Other machinery CTSH or RVC40 - Parts 8436.91 — Of poultry - keeping machinery or poultry incubators and brooders CTH or RVC40 8436.99 — Other CTH or RVC40 84.37 Machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables; machinery used in the milling industry or for the working of cereals or dried leguminous vegetables, other than farm - type machinery 8437.10 - Machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables CTSH or RVC40 8437.80 - Other machinery CTSH or RVC40 8437.90 - Parts CTH or RVC40 84.38 Machinery, not specified or included elsewhere in this Chapter, for the industrial preparation or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable or microbial fats or oils 8438.10 - Bakery machinery and machinery for the manufacture of macaroni, spaghetti or similar products CTSH or RVC40

101 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading 8438.20 - Machinery for the manufacture of confectionery, cocoa or chocolate CTSH or RVC40 8438.30 - Machinery for sugar manufacture CTSH or RVC40 8438.40 - Brewery machinery CTSH or RVC40 8438.50 - Machinery for the preparation of meat or poultry CTSH or RVC40 8438.60 - Machinery for the preparation of fruits, nuts or vegetables CTSH or RVC40 8438.80 - Other machinery CTSH or RVC40 8438.90 - Parts CTH or RVC40 84.39 Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard 8439.10 - Machinery for making pulp of fibrous cellulosic material CTSH or RVC40 8439.20 - Machinery for making paper or paperboard CTSH or RVC40 8439.30 - Machinery for finishing paper or paperboard CTSH or RVC40 - Parts 8439.91 — Of machinery for making pulp of fibrous cellulosic material CTH or RVC40 8439.99 — Other CTH or RVC40 84.40 Book - binding machinery, including book - sewing machines 8440.10 - Machinery CTSH or RVC40 8440.90 - Parts CTH or RVC40 84.41 Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds 8441.10 - Cutting machines CTSH or RVC40 8441.20 - Machines for making bags, sacks or envelopes CTSH or RVC40 8441.30 - Machines for making cartons, boxes, cases, tubes, drums or similar containers, other than by moulding CTSH or RVC40 8441.40 - Machines for moulding articles in paper pulp, paper or paperboard CTSH or RVC40 8441.80 - Other machinery CTSH or RVC40 8441.90 - Parts CTH or RVC40 84.42 Machinery, apparatus and equipment (other than the machines of headings 84.56 to 84.65) for preparing or making plates, cylinders or other printing components; plates, cylinders and other printing components; plates, cylinders and lithographic stones, prepared for

102 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading printing purposes (for example, planed, grained or polished) 8442.30 - Machinery, apparatus and equipment CTSH or RVC40 8442.40 - Parts of the foregoing machinery, apparatus or equipment CTH or RVC40 8442.50 - Plates, cylinders and other printing components; plates, cylinders and lithographic stones, prepared for printing purposes (for example, planed, grained or polished) CTH or RVC40 84.43 Printing machinery used for printing by means of plates, cylinders and other printing components of heading 84.42; other printers, copying machines and facsimile machines, whether or not combined; parts and accessories thereof - Printing machinery used for printing by means of plates, cylinders and other printing components of heading 84.42 8443.11 — Offset printing machinery, reel - fed CTSH or RVC40 8443.12 — Offset printing machinery, sheet - fed, office type (using sheets with one side not exceeding 22 cm and the other side not exceeding 36 cm in the unfolded state) CTSH or RVC40 8443.13 — Other offset printing machinery CTSH or RVC40 8443.14 — Letterpress printing machinery, reel fed, excluding flexographic printing CTSH or RVC40 8443.15 — Letterpress printing machinery, other than reel fed, excluding flexographic printing CTSH or RVC40 8443.16 — Flexographic printing machinery CTSH or RVC40 8443.17 — Gravure printing machinery CTSH or RVC40 8443.19 — Other CTSH or RVC40 - Other printers, copying machines and facsimile machines, whether or not combined 8443.31 — Machines which perform two or more of the functions of printing, copying or facsimile transmission, capable of connecting to an automatic data processing machine or to a network CTSH or RVC40 8443.32 — Other, capable of connecting to an automatic data processing machine or to a network CTSH or RVC40 8443.39 — Other CTSH or RVC40

103 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading - Parts and accessories 8443.91 — Parts and accessories of printing machinery used for printing by means of plates, cylinders and other printing components of heading 84.42 CTH or RVC40 8443.99 — Other CTH or RVC40 84.44 8444.00 Machines for extruding, drawing, texturing or cutting man - made textile materials CTH or RVC40 84.45 Machines for preparing textile fibres; spinning, doubling or twisting machines and other machinery for producing textile yarns; textile reeling or winding (including weft - winding) machines and machines for preparing textile yarns for use on the machines of heading 84.46 or 84.47 CTH or RVC40 84.46 Weaving machines (looms) CTH or RVC40 84.47 Knitting machines, stitch - bonding machines and machines for making gimped yarn, tulle, lace, embroidery, trimmings, braid or net and machines for tufting CTH or RVC40 84.48 Auxiliary machinery for use with machines of heading 84.44, 84.45, 84.46 or 84.47 (for example, dobbies, Jacquards, automatic stop motions, shuttle changing mechanisms); parts and accessories suitable for use solely or principally with the machines of this heading or of heading 84.44, 84.45, 84.46 or 84.47 (for example, spindles and spindle flyers, card clothing, combs, extruding nipples, shuttles, healds and heald - frames, hosiery needles) - Auxiliary machinery for machines of heading 84.44, 84.45, 84.46 or 84.47 8448.11 — Dobbies and Jacquards; card reducing, copying, punching or assembling machines for use therewith CTSH or RVC40 8448.19 — Other CTSH or RVC40 8448.20 - Parts and accessories of machines of heading 84.44 or of their auxiliary machinery CTH or RVC40 - Parts and accessories of machines of heading 84.45 or of their auxiliary machinery 8448.31 — Card clothing CTH or RVC40 8448.32 — Of machines for preparing textile fibres, other than card clothing CTH or RVC40 8448.33 — Spindles, spindle flyers, spinning rings and ring travellers CTH or RVC40

104 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading 8448.39 — Other CTH or RVC40 - Parts and accessories of weaving machines (looms) or of their auxiliary machinery 8448.42 — Reeds for looms, healds and heald - frames CTH or RVC40 8448.49 — Other CTH or RVC40 - Parts and accessories of machines of heading 84.47 or of their auxiliary machinery 8448.51 — Sinkers, needles and other articles used in forming stitches CTH or RVC40 8448.59 — Other CTH or RVC40 84.49 8449.00 Machinery for the manufacture or finishing of felt or nonwovens in the piece or in shapes, including machinery for making felt hats; blocks for making hats CTH or RVC40 84.50 Household or laundry - type washing machines, including machines which both wash and dry - Machines, each of a dry linen capacity not exceeding 10 kg 8450.11 — Fully - automatic machines CTSH or RVC40 8450.12 — Other machines, with built - in centrifugal drier CTSH or RVC40 8450.19 — Other CTSH or RVC40 8450.20 - Machines, each of a dry linen capacity exceeding 10 kg CTSH or RVC40 8450.90 - Parts CTH or RVC40 84.51 Machinery (other than machines of heading 84.50) for washing, cleaning, wringing, drying, ironing, pressing (including fusing presses), bleaching, dyeing, dressing, finishing, coating or impregnating textile yarns, fabrics or made up textile articles and machines for applying the paste to the base fabric or other support used in the manufacture of floor coverings such as linoleum; machines for reeling, unreeling, folding, cutting or pinking textile fabrics 8451.10 - Dry - cleaning machines CTSH or RVC40 - Drying machines 8451.21 — Each of a dry linen capacity not exceeding 10 kg CTSH or RVC40 8451.29 — Other CTSH or RVC40 8451.30 - Ironing machines and presses (including fusing presses) CTSH or RVC40

105 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading 8451.40 - Washing, bleaching or dyeing machines CTSH or RVC40 8451.50 - Machines for reeling, unreeling, folding, cutting or pinking textile fabrics CTSH or RVC40 8451.80 - Other machinery CTSH or RVC40 8451.90 - Parts CTH or RVC40 84.52 Sewing machines, other than book - sewing machines of heading 84.40; furniture, bases and covers specially designed for sewing machines; sewing machine needles 8452.10 - Sewing machines of the household type CTSH or RVC40 - Other sewing machines 8452.21 — Automatic units CTSH or RVC40 8452.29 — Other CTSH or RVC40 8452.30 - Sewing machine needles CTSH or RVC40 8452.90 - Furniture, bases and covers for sewing machines and parts thereof; other parts of sewing machines CTH or RVC40 84.53 Machinery for preparing, tanning or working hides, skins or leather or for making or repairing footwear or other articles of hides, skins or leather, other than sewing machines 8453.10 - Machinery for preparing, tanning or working hides, skins or leather CTSH or RVC40 8453.20 - Machinery for making or repairing footwear CTSH or RVC40 8453.80 - Other machinery CTSH or RVC40 8453.90 - Parts CTH or RVC40 84.54 Converters, ladles, ingot moulds and casting machines, of a kind used in metallurgy or in metal foundries 8454.10 - Converters CTSH or RVC40 8454.20 - Ingot moulds and ladles CTSH or RVC40 8454.30 - Casting machines CTSH or RVC40 8454.90 - Parts CTH or RVC40 84.55 Metal - rolling mills and rolls therefor 8455.10 - Tube mills CTSH or RVC40 - Other rolling mills 8455.21 — Hot or combination hot and cold CTSH or RVC40 8455.22 — Cold CTSH or RVC40 8455.30 - Rolls for rolling mills CTSH or RVC40 8455.90 - Other parts CTH or RVC40

106 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading 84.56 Machine - tools for working any material by removal of material, by laser or other light or photon beam, ultrasonic, electro - discharge, electro - chemical, electron beam, ionic - beam or plasma arc processes; water - jet cutting machines CTH or RVC40 84.57 Machining centres, unit construction machines (single station) and multi - station transfer machines, for working metal CTH except from subheading 8537.10, or RVC40 84.58 Lathes (including turning centres) for removing metal - Horizontal lathes 8458.11 — Numerically controlled CTH except from subheading 8537.10, or RVC40 8458.19 — Other CTH or RVC40 - Other lathes 8458.91 — Numerically controlled CTH except from subheading 8537.10, or RVC40 8458.99 — Other CTH or RVC40 84.59 Machine - tools (including way - type unit head machines) for drilling, boring, milling, threading or tapping by removing metal, other than lathes (including turning centres) of heading 84.58 8459.10 - Way - type unit head machines CTH except from subheading 8537.10, or RVC40 - Other drilling machines 8459.21 — Numerically controlled CTH except from subheading 8537.10, or RVC40 8459.29 — Other CTH or RVC40 - Other boring - milling machines 8459.31 — Numerically controlled CTH except from subheading 8537.10, or RVC40 8459.39 — Other CTH or RVC40 - Other boring machines

107 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading 8459.41 — Numerically controlled CTH except from subheading 8537.10, or RVC40 8459.49 — Other CTH except from subheading 8537.10, or RVC40 - Milling machines, knee - type 8459.51 — Numerically controlled CTH except from subheading 8537.10, or RVC40 8459.59 — Other CTH or RVC40 - Other milling machines 8459.61 — Numerically controlled CTH except from subheading 8537.10, or RVC40 8459.69 — Other CTH or RVC40 8459.70 - Other threading or tapping machines CTH except from subheading 8537.10, or RVC40 84.60 Machine - tools for deburring, sharpening, grinding, honing, lapping, polishing or otherwise finishing metal or cermets by means of grinding stones, abrasives or polishing products, other than gear cutting, gear grinding or gear finishing machines of heading 84.61 - Flat - surface grinding machines 8460.12 — Numerically controlled CTH except from subheading 8537.10, or RVC40 8460.19 — Other CTH or RVC40 - Other grinding machines 8460.22 — Centreless grinding machines, numerically controlled CTH except from subheading 8537.10, or RVC40 8460.23 — Other cylindrical grinding machines, numerically controlled CTH except from subheading 8537.10, or RVC40 8460.24 — Other, numerically controlled CTH except from subheading

108 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading 8537.10, or RVC40 8460.29 — Other CTH or RVC40 - Sharpening (tool or cutter grinding) machines 8460.31 — Numerically controlled CTH except from subheading 8537.10, or RVC40 8460.39 — Other CTH or RVC40 8460.40 - Honing or lapping machines CTH except from subheading 8537.10, or RVC40 8460.90 - Other CTH except from subheading 8537.10, or RVC40 84.61 Machine - tools for planing , shaping, slotting, broaching, gear cutting, gear grinding or gear finishing, sawing, cutting - off and other machine - tools working by removing metal or cermets, not elsewhere specified or included CTH except from subheading 8537.10, or RVC40 84.62 Mac hine - tools (including presses) for working metal by forging, hammering or die forging (excluding rolling mills); machine - tools (including presses, slitting lines and cut - to - length lines) for working metal by bending, folding, straightening, flattening, she aring, punching, notching or nibbling (excluding draw - benches); presses for working metal or metal carbides, not specified above - Hot forming machines for forging, die forging (including presses) and hot hammers 8462.11 — Closed die forging machines CTH except from subheading 8537.10, or RVC40 8462.19 — Other CTH except from subheading 8537.10, or RVC40 - Bending, folding, straightening or flattening machines (including press brakes) for flat products

109 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading 8462.22 — Profile forming machines CTH except from subheading 8537.10, or RVC40 8462.23 — Numerically controlled press brakes CTH except from subheading 8537.10, or RVC40 8462.24 — Numerically controlled panel benders CTH except from subheading 8537.10, or RVC40 8462.25 — Numerically controlled roll forming machines CTH except from subheading 8537.10, or RVC40 8462.26 — Other numerically controlled bending, folding, straightening or flattening machines CTH except from subheading 8537.10, or RVC40 8462.29 — Other CTH or RVC40 - Slitting lines, cut - to - length lines and other shearing machines (excluding presses) for flat products, other than combined punching and shearing machines 8462.32 — Slitting lines and cut - to - length lines CTH except from subheading 8537.10, or RVC40 8462.33 — Numerically controlled shearing machines CTH except from subheading 8537.10, or RVC40 8462.39 — Other CTH or RVC40 - Punching, notching or nibbling machines (excluding presses) for flat products including combined punching and shearing machines 8462.42 — Numerically controlled CTH except from subheading 8537.10, or RVC40 8462.49 — Other CTH or RVC40 - Machines for working tube, pipe, hollow section and bar (excluding presses) 8462.51 — Numerically controlled CTH except from subheading 8537.10, or RVC40

110 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading 8462.59 — Other CTH or RVC40 - Cold metal working presses 8462.61 — Hydraulic presses CTH except from subheading 8537.10, or RVC40 8462.62 — Mechanical presses CTH except from subheading 8537.10, or RVC40 8462.63 — Servo - presses CTH except from subheading 8537.10, or RVC40 8462.69 — Other CTH except from subheading 8537.10, or RVC40 8462.90 - Other CTH except from subheading 8537.10, or RVC40 84.63 Other machine - tools for working metal or cermets, without removing material CTH or RVC40 84.64 Machine - tools for working stone, ceramics, concrete, asbestos - cement or like mineral materials or for cold working glass CTH or RVC40 84.65 Machine - tools (including machines for nailing, stapling, glueing or otherwise assembling) for working wood, cork, bone, hard rubber, hard plastics or similar hard materials CTH or RVC40 84.66 Parts and accessories suitable for use solely or principally with the machines of headings 84.56 to 84.65, including work o r tool holders, self - opening dieheads, dividing heads and other special attachments for the machines; tool holders for any type of tool for working in the hand CTH or RVC40 84.67 Tools for working in the hand, pneumatic, hydraulic or with self - contained electric or non - electric motor - Pneumatic 8467.11 — Rotary type (including combined rotary percussion) CTSH or RVC40 8467.19 — Other CTSH or RVC40 - With self - contained electric motor

111 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading 8467.21 — Drills of all kinds CTSH or RVC40 8467.22 — Saws CTSH or RVC40 8467.29 — Other CTSH or RVC40 - Other tools 8467.81 — Chain saws CTSH or RVC40 8467.89 — Other CTSH or RVC40 - Parts 8467.91 — Of chain saws CTH or RVC40 8467.92 — Of pneumatic tools CTH or RVC40 8467.99 — Other CTH or RVC40 84.68 Machinery and apparatus for soldering, brazing or welding, whether or not capable of cutting, other than those of heading 85.15; gas - operated surface tempering machines and appliances 8468.10 - Hand - held blow pipes CTSH or RVC40 8468.20 - Other gas - operated machinery and apparatus CTSH or RVC40 8468.80 - Other machinery and apparatus CTSH or RVC40 8468.90 - Parts CTH or RVC40 84.70 Calculating machines and pocket - size data recording, reproducing and displaying machines with calculating functions; accounting machines, postage - franking machines, ticket - issuing machines and similar machines, incorporating a calculating device; c ash registers CTH or RVC40 84.71 Automatic data processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included CTH or RVC40 84.72 Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, automatic banknote dispensers, coin - sorting machines, coin - counting or wrapping machines, pencil - sharpening machines, perforating or stapling machines) CTH or RVC40 84.73 Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of headings 84.70 to 84.72 CTH or RVC40

112 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading 84.74 Machinery for sorting, screening, separating, washing, crushing, grinding, mixing or kneading earth, stone, ores or other mineral substances, in solid (including powder or paste) form; machinery for agglomerating, shaping or moulding solid mineral fuels, ceramic paste, unhardened cements, plastering materials or other mineral products in powder or paste form; machines for forming foundry moulds of sand 8474.10 - Sorting, screening, separating or washing machines CTSH or RVC40 8474.20 - Crushing or grinding machines CTSH or RVC40 - Mixing or kneading machines 8474.31 — Concrete or mortar mixers CTSH or RVC40 8474.32 — Machines for mixing mineral substances with bitumen CTSH or RVC40 8474.39 — Other CTSH or RVC40 8474.80 - Other machinery CTSH or RVC40 8474.90 - Parts CTH or RVC40 84.75 Machines for assembling electric or electronic lamps, tubes or valves or flashbulbs, in glass envelopes; machines for manufacturing or hot working glass or glassware 8475.10 - Machines for assembling electric or electronic lamps, tubes or valves or flashbulbs, in glass envelopes CTSH or RVC40 - Machines for manufacturing or hot working glass or glassware 8475.21 — Machines for making optical fibres and preforms thereof CTSH or RVC40 8475.29 — Other CTSH or RVC40 8475.90 - Parts CTH or RVC40 84.76 Automatic goods - vending machines (for example, postage stamp, cigarette, food or beverage machines), including money - changing machines - Automatic beverage - vending machines 8476.21 — Incorporating heating or refrigerating devices CTSH or RVC40 8476.29 — Other CTSH or RVC40 - Other machines 8476.81 — Incorporating heating or refrigerating devices CTSH or RVC40 8476.89 — Other CTSH or RVC40

113 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading 8476.90 - Parts CTH or RVC40 84.77 Machinery for working rubber or plastics or for the manufacture of products from these materials, not specified or included elsewhere in this Chapter 8477.10 - Injection - moulding machines CTSH or RVC40 8477.20 - Extruders CTSH or RVC40 8477.30 - Blow moulding machines CTSH or RVC40 8477.40 - Vacuum moulding machines and other thermoforming machines CTSH or RVC40 - Other machinery for moulding or otherwise forming 8477.51 — For moulding or retreading pneumatic tyres or for moulding or otherwise forming inner tubes CTSH or RVC40 8477.59 — Other CTSH or RVC40 8477.80 - Other machinery CTSH or RVC40 8477.90 - Parts CTH or RVC40 84.78 Machinery for preparing or making up tobacco, not specified or included elsewhere in this Chapter 8478.10 - Machinery CTSH or RVC40 8478.90 - Parts CTH or RVC40 84.79 Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter 8479.10 - Machinery for public works, building or the like CTSH or RVC40 8479.20 - Machinery for the extraction or preparation of animal or fixed vegetable or microbial fats or oils CTSH or RVC40 8479.30 - Presses for the manufacture of particle board or fibre building board of wood or other ligneous materials and other machinery for treating wood or cork CTSH or RVC40 8479.40 - Rope or cable - making machines CTSH or RVC40 8479.50 - Industrial robots, not elsewhere specified or included CTSH or RVC40 8479.60 - Evaporative air coolers CTSH or RVC40 - Passenger boarding bridges 8479.71 — Of a kind used in airports CTSH or RVC40 8479.79 — Other CTSH or RVC40 - Other machines and mechanical appliances 8479.81 — For treating metal, including electric wire coil - winders CTSH or RVC40

114 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading 8479.82 — Mixing, kneading, crushing, grinding, screening, sifting, homogenising, emulsifying or stirring machines CTSH or RVC40 8479.83 — Cold isostatic presses CTSH or RVC40 8479.89 — Other CTSH or RVC40 8479.90 - Parts CTH or RVC40 84.80 Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics CTH or RVC40 84.81 Taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like, including pressure - reducing valves and thermostatically controlled valves 8481.10 - Pressure - reducing valves CTSH or RVC40 8481.20 - Valves for oleohydraulic or pneumatic transmissions CTSH or RVC40 8481.30 - Check (nonreturn) valves CTSH or RVC40 8481.40 - Safety or relief valves CTSH or RVC40 8481.80 - Other appliances CTSH or RVC40 8481.90 - Parts CTH or RVC40 84.82 Ball or roller bearings 8482.10 - Ball bearings CTSH or RVC40 8482.20 - Tapered roller bearings, including cone and tapered roller assemblies CTSH or RVC40 8482.30 - Spherical roller bearings CTSH or RVC40 8482.40 - Needle roller bearings, including cage and needle roller assemblies CTSH or RVC40 8482.50 - Other cylindrical roller bearings, including cage and roller assemblies CTSH or RVC40 8482.80 - Other, including combined ball/roller bearings CTSH or RVC40 - Parts 8482.91 — Balls, needles and rollers CTH or RVC40 8482.99 — Other CTH or RVC40 84.83 Transmission shafts (including cam shafts and crank shafts) and cranks; bearing housings and plain shaft bearings; gears and gearing; ball or roller screws; gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints)

115 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading 8483.10 - Transmission shafts (including cam shafts and crank shafts) and cranks CTSH or RVC40 8483.20 - Bearing housings, incorporating ball or roller bearings CTSH or RVC40 8483.30 - Bearing housings, not incorporating ball or roller bearings; plain shaft bearings CTSH or RVC40 8483.40 - Gears and gearing, other than toothed wheels, chain sprockets and other transmission elements presented separately; ball or roller screws; gear boxes and other speed changers, including torque converters CTSH or RVC40 8483.50 - Flywheels and pulleys, including pulley blocks CTSH or RVC40 8483.60 - Clutches and shaft couplings (including universal joints) CTSH or RVC40 8483.90 - Toothed wheels, chain sprockets and other transmission elements presented separately; parts CTH or RVC40 84.84 Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composit ion, put up in pouches, envelopes or similar packings; mechanical seals CTH or RVC40 84.85 Machines for additive manufacturing 8485.10 - By metal deposit CTSH or RVC40 8485.20 - By plastics or rubber deposit CTSH or RVC40 8485.30 - By plaster, cement, ceramics or glass deposit CTSH or RVC40 8485.80 - Other CTSH or RVC40 8485.90 - Parts CTH or RVC40 84.86 Machines and apparatus of a kind used solely or principally for the manufacture of semiconductor boules or wafers, semiconductor devices, electronic integrated circuits or flat panel displays; machines and apparatus specified in Note 11 (C) to this Chapter; parts and accessories 8486.10 - Machines and apparatus for the manufacture of boules or wafers CTSH or RVC40 8486.20 - Machines and apparatus for the manufacture of semiconductor devices or of electronic integrated circuits CTSH or RVC40 8486.30 - Machines and apparatus for the manufacture of flat panel displays CTSH or RVC40

116 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading 8486.40 - Machines and apparatus specified in Note 11 (C) to this Chapter CTSH or RVC40 8486.90 - Parts and accessories CTH or RVC40 84.87 Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features, not specified or included elsewhere in this Chapter CTH or RVC40 85 CHAPTER 85: ELECTRICAL MACHINERY AND EQUIPMENT AND PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES 85.01 Electric motors and generators (excluding generating sets) CTH or RVC40 85.02 Electric generating sets and rotary converters CTH or RVC40 85.03 8503.00 Parts suitable for use solely or principally with the machines of heading 85.01 or 85.02 CTH or RVC40 85.04 Electrical transformers, static converters (for example, rectifiers) and inductors 8504.10 - Ballasts for discharge lamps or tubes CTSH or RVC40 - Liquid dielectric transformers 8504.21 — Having a power handling capacity not exceeding 650 kVA CTSH except from subheadings 8504.22 or 8504.23, or RVC40 8504.22 — Having a power handling capacity exceeding 650 kVA but not exceeding 10,000 kVA CTSH except from subheadings 8504.21 or 8504.23, or RV C40 8504.23 — Having a power handling capacity exceeding 10,000 kVA CTSH except from subheadings 8504.21 or 8504.22, or RVC40 - Other transformers 8504.31 — Having a power handling capacity not exceeding 1 kVA CTSH except from subheadings 8504.32 to

117 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading 8504.34, or RVC40 8504.32 — Having a power handling capacity exceeding 1 kVA but not exceeding 16 kVA CTSH except from subheadings 8504.31, 8504.33 or 8504.34, or RVC40 8504.33 — Having a power handling capacity exceeding 16 kVA but not exceeding 500 kVA CTSH except from subheadings 8504.31, 8504.32 or 8504.34, or RVC40 8504.34 — Having a power handling capacity exceeding 500 kVA CTSH except from subheadings 8504.31 to 8504.33, or RVC40 8504.40 - Static converters CTSH or RVC40 8504.50 - Other inductors CTSH or RVC40 8504.90 - Parts CTH or RVC40 85.05 Electro - magnets; permanent magnets and articles intended to become permanent magnets after magnetisation; electro - magnetic or permanent magnet chucks, clamps and similar holding devices; electro - magnetic couplings, clutches and brakes; electro - magnetic lifting heads - Permanent magnets and articles intended to become permanent magnets after magnetisation 8505.11 — Of metal CTSH or RVC40 8505.19 — Other CTSH or RVC40 8505.20 - Electro - magnetic couplings, clutches and brakes CTSH or RVC40 8505.90 - Other, including parts CTH or RVC40 85.06 Primary cells and primary batteries 8506.10 - Manganese dioxide CTSH or RVC40 8506.30 - Mercuric oxide CTSH or RVC40 8506.40 - Silver oxide CTSH or RVC40 8506.50 - Lithium CTSH or RVC40

118 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading 8506.60 - Air - zinc CTSH or RVC40 8506.80 - Other primary cells and primary batteries CTSH or RVC40 8506.90 - Parts CTH or RVC40 85.07 Electric accumulators, including separators therefor, whether or not rectangular (including square) 8507.10 - Lead - acid, of a kind used for starting piston engines CTH or RVC40 8507.20 - Other lead - acid accumulators CTSH or RVC40 8507.30 - Nickel - cadmium CTSH or RVC40 8507.50 - Nickel - metal hydride CTSH or RVC40 8507.60 - Lithium - ion CTSH or RVC40 8507.80 - Other accumulators CTSH or RVC40 8507.90 - Parts CTH or RVC40 85.08 Vacuum cleaners - With self - contained electric motor 8508.11 — Of a power not exceeding 1,500 W and having a dust bag or other receptacle capacity not exceeding 20 l CTSH or RVC40 8508.19 — Other CTSH or RVC40 8508.60 - Other vacuum cleaners CTSH or RVC40 8508.70 - Parts CTH or RVC40 85.09 Electro - mechanical domestic appliances, with self - contained electric motor, other than vacuum cleaners of heading 85.08 8509.40 - Food grinders and mixers; fruit or vegetable juice extractors CTSH or RVC40 8509.80 - Other appliances CTSH or RVC40 8509.90 - Parts CTH or RVC40 85.10 Shavers, hair clippers and hair - removing appliances, with self - contained electric motor 8510.10 - Shavers CTSH or RVC40 8510.20 - Hair clippers CTSH or RVC40 8510.30 - Hair - removing appliances CTSH or RVC40 8510.90 - Parts CTH or RVC40 85.11 Electrical ignition or starting equipment of a kind used for spark - ignition or compression - ignition internal combustion engines (for example, ignition magnetos, magneto - dynamos, ignition coils, sparking plugs and glow plugs, starter motors); generators (for example, dynamos, alternators) and cut - outs of a

119 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading kind used in conjunction with such engines 8511.10 - Sparking plugs CTSH or RVC40 8511.20 - Ignition magnetos; magneto - dynamos; magnetic flywheels CTSH or RVC40 8511.30 - Distributors; ignition coils CTSH or RVC40 8511.40 - Starter motors and dual purpose starter - generators CTSH or RVC40 8511.50 - Other generators CTSH or RVC40 8511.80 - Other equipment CTSH or RVC40 8511.90 - Parts CTH or RVC40 85.12 Electrical lighting or signalling equipment (excluding articles of heading 85.39), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles 8512.10 - Lighting or visual signalling equipment of a kind used on bicycles CTSH or RVC40 8512.20 - Other lighting or visual signalling equipment CTSH or RVC40 8512.30 - Sound signalling equipment CTSH or RVC40 8512.40 - Windscreen wipers, defrosters and demisters CTSH or RVC40 8512.90 - Parts CTH or RVC40 85.13 Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading 85.12 8513.10 - Lamps CTSH or RVC40 8513.90 - Parts CTH or RVC40 85.14 Industrial or laboratory electric furnaces and ovens (including those functioning by induction or dielectric loss); other industrial or laboratory equipment for the heat treatment of materials by induction or dielectric loss - Resistance heated furnaces and ovens 8514.11 — Hot isostatic presses CTSH or RVC 40 8514.19 — Other CTSH or RVC 40 8514.20 - Furnaces and ovens functioning by induction or dielectric loss CTSH or RVC40 - Other furnaces and ovens 8514.31 — Electron beam furnaces CTSH or RVC40 8514.32 — Plasma and vacuum arc furnaces CTSH or RVC40

120 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading 8514.39 — Other CTSH or RVC40 8514.40 - Other equipment for the heat treatment of materials by induction or dielectric loss CTSH or RVC40 8514.90 - Parts CTH or RVC40 85.15 Electric (including electrically heated gas), laser or other light or photon beam, ultrasonic, electron beam, magnetic pulse or plasma arc soldering, brazing or welding machines and apparatus, whether or not capable of cutting; electric machines and appara tus for hot spraying of metals or cermets - Brazing or soldering machines and apparatus 8515.11 — Soldering irons and guns CTSH or RVC40 8515.19 — Other CTSH or RVC40 - Machines and apparatus for resistance welding of metal 8515.21 — Fully or partly automatic CTSH or RVC40 8515.29 — Other CTSH or RVC40 - Machines and apparatus for arc (including plasma arc) welding of metals 8515.31 — Fully or partly automatic CTSH or RVC40 8515.39 — Other CTSH or RVC40 8515.80 - Other machines and apparatus CTSH or RVC40 8515.90 - Parts CTH or RVC40 85.16 Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electro - thermic hair - dressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro - thermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 85.45 8516.10 - Electric instantaneous or storage water heaters and immersion heaters CTSH or RVC40 - Electric space heating apparatus and electric soil heating apparatus 8516.21 — Storage heating radiators CTSH or RVC40 8516.29 — Other CTSH or RVC40 - Electro - thermic hair - dressing or hand - drying apparatus 8516.31 — Hair dryers CTSH or RVC40

121 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading 8516.32 — Other hair - dressing apparatus CTSH or RVC40 8516.33 — Hand - drying apparatus CTSH or RVC40 8516.40 - Electric smoothing irons CTSH or RVC40 8516.50 - Microwave ovens CTSH or RVC40 8516.60 - Other ovens; cookers, cooking plates, boiling rings, grillers and roasters CTSH or RVC40 - Other electro - thermic appliances 8516.71 — Coffee or tea makers CTSH or RVC40 8516.72 — Toasters CTSH or RVC40 8516.79 — Other CTSH or RVC40 8516.80 - Electric heating resistors CTSH or RVC40 8516.90 - Parts CTH or RVC40 85.17 Telephone sets, including smartphones and other telephones for cellular networks or for other wireless networks; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local o r wide area network), other than transmission or reception apparatus of heading 84.43, 85.25, 85.27 or 85.28 - Telephone sets, including smartphones and other telephones for cellular networks or for other wireless networks 8517.11 — Line telephone sets with cordless handsets CTSH or RVC40 8517.13 — Smartphones CTSH or RVC40 8517.14 — Other telephones for cellular networks or for other wireless networks CTSH or RVC40 8517.18 — Other CTSH or RVC40 - Other apparatus for transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network) 8517.61 — Base stations CTSH or RVC40 8517.62 — Machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and routing apparatus CTSH or RVC40 8517.69 — Other CTSH or RVC40 - Parts 8517.71 — Aerials and aerial reflectors of all kinds; parts suitable for use therewith CTH or RVC40 8517.79 — Other CTH or RVC40

122 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading 85.18 Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers; audio - frequency electric amplifiers; electric sound amplifier sets 8518.10 - Microphones and stands therefor CTSH or RVC40 - Loudspeakers, whether or not mounted in their enclosures 8518.21 — Single loudspeakers, mounted in their enclosures CTSH or RVC40 8518.22 — Multiple loudspeakers, mounted in the same enclosure CTSH or RVC40 8518.29 — Other CTSH or RVC40 8518.30 - Headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers CTSH or RVC40 8518.40 - Audio - frequency electric amplifiers CTSH or RVC40 8518.50 - Electric sound amplifier sets CTSH or RVC40 8518.90 - Parts CTH or RVC40 85.19 Sound recording or reproducing apparatus CTH or RVC40 85.21 Video recording or reproducing apparatus, whether or not incorporating a video tuner CTH or RVC40 85.22 Parts and accessories suitable for use solely or principally with the apparatus of heading 85.19 or 85.21 CTH or RVC40 85.23 Discs, tapes, solid - state non - volatile storage devices, “smart cards” and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37 CTH or RVC40 85.24 Flat panel display modules, whether or not incorporating touch - sensitive screens CTH or RVC40 85.25 Transmission apparatus for radio - broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video camera recorders CTH or RVC40 85.26 Radar apparatus, radio navigational aid apparatus and radio remote control apparatus CTH or RVC40

123 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading 85.27 Reception apparatus for radio - broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock CTH or RVC40 85.28 Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio - broadcast receivers or sound or video recording or reproducing apparatus CTH or RVC40 85.29 Parts suitable for use solely or principally with the apparatus of headings 85.24 to 85.28 CTH or RVC40 85.30 Electrical signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields (other than those of heading 86.08) 8530.10 - Equipment for railways or tramways CTSH or RVC40 8530.80 - Other equipment CTSH or RVC40 8530.90 - Parts CTH or RVC40 85.31 Electric sound or visual signalling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 85.12 or 85.30 8531.10 - Burglar or fire alarms and similar apparatus CTSH or RVC40 8531.20 - Indicator panels incorporating liquid crystal devices (LCD) or light - emitting diodes (LED) CTSH or RVC40 8531.80 - Other apparatus CTSH or RVC40 8531.90 - Parts CTH or RVC40 85.32 Electrical capacitors, fixed, variable or adjustable (pre - set) 8532.10 - Fixed capacitors designed for use in 50/60 Hz circuits and having a reactive power handling capacity of not less than 0.5 kvar (power capacitors) CTSH or RVC40 - Other fixed capacitors 8532.21 — Tantalum CTSH or RVC40 8532.22 — Aluminium electrolytic CTSH or RVC40 8532.23 — Ceramic dielectric, single layer CTSH or RVC40 8532.24 — Ceramic dielectric, multilayer CTSH or RVC40 8532.25 — Dielectric of paper or plastics CTSH or RVC40 8532.29 — Other CTSH or RVC40 8532.30 - Variable or adjustable (pre - set) capacitors CTSH or RVC40

124 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading 8532.90 - Parts CTH or RVC40 85.33 Electrical resistors (including rheostats and potentiometers), other than heating resistors 8533.10 - Fixed carbon resistors, composition or film types CTSH or RVC40 - Other fixed resistors 8533.21 — For a power handling capacity not exceeding 20 W CTSH or RVC40 8533.29 — Other CTSH or RVC40 - Wirewound variable resistors, including rheostats and potentiometers 8533.31 — For a power handling capacity not exceeding 20 W CTSH or RVC40 8533.39 — Other CTSH or RVC40 8533.40 - Other variable resistors, including rheostats and potentiometers CTSH or RVC40 8533.90 - Parts CTH or RVC40 85.34 8534.00 Printed circuits CTH or RVC40 85.35 Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs and other connectors, junction boxes ), for a voltage exceeding 1,000 volts CTH or RVC40 85.36 Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, soc kets, lamp - holders and other connectors, junction boxes), for a voltage not exceeding 1,000 volts; connectors for optical fibres, optical fibre bundles or cables CTH or RVC40 85.37 Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 85.35 or 85.36, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of Chapter 90, and numerical control apparatus, other than switching apparatus of heading 85.17 CTH or RVC40 85.38 Parts suitable for use solely or principally with the apparatus of heading 85.35, 85.36 or 85.37 CTH or RVC40

125 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading 85.39 Electric filament or discharge lamps, including sealed beam lamp units and ultra - violet or infra - red lamps; arc - lamps; light - emitting diode (LED) light sources 8539.10 - Sealed beam lamp units CTSH or RVC40 - Other filament lamps, excluding ultra - violet or infra - red lamps 8539.21 — Tungsten halogen CTSH or RVC40 8539.22 — Other, of a power not exceeding 200 W and for a voltage exceeding 100 V CTSH or RVC40 8539.29 — Other CTSH or RVC40 - Discharge lamps, other than ultra - violet lamps 8539.31 — Fluorescent, hot cathode CTSH or RVC40 8539.32 — Mercury or sodium vapour lamps; metal halide lamps CTSH or RVC40 8539.39 — Other CTSH or RVC40 - Ultra - violet or infra - red lamps; arc - lamps 8539.41 — Arc - lamps CTSH or RVC40 8539.49 — Other CTSH or RVC40 - Light - emitting diode (LED) light sources 8539.51 — Light - emitting diode (LED) modules CTH or RVC40 8539.52 — Light - emitting diode (LED) lamps CTSH or RVC40 8539.90 - Parts CTH or RVC40 85.40 Thermionic, cold cathode or photo - cathode valves and tubes (for example, vacuum or vapour or gas filled valves and tubes, mercury arc rectifying valves and tubes, cathode - ray tubes, television camera tubes) - Cathode - ray television picture tubes, including video monitor cathode - ray tubes 8540.11 — Colour CTSH or RVC40 8540.12 — Monochrome CTSH or RVC40 8540.20 - Television camera tubes; image converters and intensifiers; other photo - cathode tubes CTSH or RVC40 8540.40 - Data/graphic display tubes, monochrome; data/graphic display tubes, colour, with a phosphor dot screen pitch smaller than 0.4 mm CTSH or RVC40 8540.60 - Other cathode - ray tubes CTSH or RVC40 - Microwave tubes (for example, magnetrons, klystrons, travelling wave tubes, carcinotrons), excluding grid - controlled tubes

126 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading 8540.71 — Magnetrons CTSH or RVC40 8540.79 — Other CTSH or RVC40 - Other valves and tubes 8540.81 — Receiver or amplifier valves and tubes CTSH or RVC40 8540.89 — Other CTSH or RVC40 - Parts 8540.91 — Of cathode - ray tubes CTH or RVC40 8540.99 — Other CTH or RVC40 85.41 Semiconductor devices (for example, diodes, transistors, semiconductor - based transducers); photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light - emitting diodes (LED), whether or not assembled with other light - emitting diodes (LED); mounted piezo - electric crystals 8541.10 - Diodes, other than photo sensitive or light - emitting diodes (LED) CTSH or RVC40 - Transistors, other than photosensitive transistors 8541.21 — With a dissipation rate of less than 1 W CTSH or RVC40 8541.29 — Other CTSH or RVC40 8541.30 - Thyristors, diacs and triacs, other than photosensitive devices CTSH or RVC40 - Photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light - emitting diodes (LED) 8541.41 — Light - emitting diodes (LED) CTSH or RVC40 8541.42 — Photovoltaic cells not assembled in modules or made up into panels CTSH ex cept from subheading 8541.43, or RVC40 8541.43 — Photovoltaic cells assembled in modules or made up into panels CTSH ex cept from subheading 8541.42, or RVC40 8541.49 — Other CTSH or RVC40 - Other semiconductor devices 8541.51 — Semiconductor - based transducers CTSH or RVC40 8541.59 — Other CTSH or RVC40 8541.60 - Mounted piezo - electric crystals CTSH or RVC40 8541.90 - Parts CTH or RVC40 85.42 Electronic integrated circuits

127 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading - Electronic integrated circuits 8542.31 — Processors and controllers, whether or not combined with memories, converters, logic circuits, amplifiers, clock and timing circuits, or other circuits CTSH or RVC40 8542.32 — Memories CTSH or RVC40 8542.33 — Amplifiers CTSH or RVC40 8542.39 — Other CTSH or RVC40 8542.90 - Parts CTH or RVC40 85.43 Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this Chapter 8543.10 - Particle accelerators CTSH or RVC40 8543.20 - Signal generators CTSH or RVC40 8543.30 - Machines and apparatus for electroplating, electrolysis or electrophoresis CTSH or RVC40 8543.40 - Electronic cigarettes and similar personal electric vaporising devices CTSH except from subheading 8539. 52 , or RVC40 8543.70 - Other machines and apparatus CTSH except from subheading 8539. 52 , or RVC40 8543.90 - Parts CTH or RVC40 85.44 Insulated (including enamelled or anodised) wire, cable (including co - axial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors CTH or RVC40 85.45 Carbon electrodes, carbon brushes, lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes CTH or RVC40 85.46 Electrical insulators of any material CTH or RVC40 85.47 Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for purposes of assembly, other than insulators of heading 85.46; electrical conduit tubing CTH or RVC40

128 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading and joints therefor, of base metal lined with insulatin g material 85.48 8548.00 Electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter CTH or RVC40 85.49 Electrical and electronic waste and scrap WO SECTION XVII VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT 86 CHAPTER 86: RAILWAY OR TRAMWAY LOCOMOTIVES, ROLLING - STOCK AND PARTS THEREOF; RAILWAY OR TRAMWAY TRACK FIXTURES AND FITTINGS AND PARTS THEREOF; MECHANICAL (INCLUDING ELECTRO - MECHANICAL) TRAFFIC SIGNALLING EQUIPMENT OF ALL KINDS CTH or RVC40 87 CHAPTER 87: VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING - STOCK, AND PARTS AND ACCESSORIES THEREOF 87.01 Tractors (other than tractors of heading 87.09) RVC40 87.02 Motor vehicles for the transport of ten or more persons, including the driver RVC40 87.03 Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 87.02), including station wagons and racing cars RVC40 87.04 Motor vehicles for the transport of goods RVC40 87.05 Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete - mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological units) 8705.10 - Crane lorries CTH or RVC40 8705.20 - Mobile drilling derricks CTH or RVC40 8705.30 - Fire fighting vehicles RVC40 8705.40 - Concrete - mixer lorries RVC40

129 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading 8705.90 - Other RVC40 87.06 8706.00 Chassis fitted with engines, for the motor vehicles of headings 87.01 to 87.05 RVC40 87.07 Bodies (including cabs), for the motor vehicles of headings 87.01 to 87.05 RVC40 87.08 Parts and accessories of the motor vehicles of headings 87.01 to 87.05 CTH or RVC40 87.09 Works trucks, self - propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles CTH or RVC40 87.10 8710.00 Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles RVC40 87.11 Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side - cars; side - cars RVC40 87.12 8712.00 Bicycles and other cycles (including delivery tricycles), not motorised CTH or RVC40 87.13 Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled CTH or RVC40 87.14 Parts and accessories of vehicles of headings 87.11 to 87.13 8714.10 - Of motorcycles (including mopeds) CC or RVC40 8714.20 - Of carriages for disabled persons CTH or RVC40 - Other 8714.91 — Frames and forks, and parts thereof CC or RVC40 8714.92 — Wheel rims and spokes CC or RVC40 8714.93 — Hubs, other than coaster braking hubs and hub brakes, and free - wheel sprocket - wheels CC or RVC40 8714.94 — Brakes, including coaster braking hubs and hub brakes, and parts thereof CC or RVC40 8714.95 — Saddles CC or RVC40 8714.96 — Pedals and crank - gear, and parts thereof CC or RVC40 8714.99 — Other CC or RVC40 87.15 8715.00 Baby carriages and parts thereof CTH or RVC40 87.16 Trailers and semi - trailers; other vehicles, not mechanically propelled; parts thereof CTH or RVC40 88 CHAPTER 88: AIRCRAFT, SPACECRAFT, AND PARTS THEREOF CTH or RVC40

130 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading 89 CHAPTER 89: SHIPS, BOATS AND FLOATING STRUCTURES CTH or RVC40 SECTION XVIII OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF 90 CHAPTER 90: OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; PARTS AND ACCESSORIES THEREOF 90.01 Optical fibres and optical fibre bundles; optical fibre cables other than those of heading 85.44; sheets and plates of polarising material; lenses (including contact lenses), prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked CTH or RVC40 90.02 Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked CTH or RVC40 90.03 Frames and mountings for spectacles, goggles or the like, and parts thereof - Frames and mountings 9003.11 — Of plastics CTSH or RVC40 9003.19 — Of other materials CTSH or RVC40 9003.90 - Parts CTH or RVC40 90.04 Spectacles, goggles and the like, corrective, protective or other CTH or RVC40 90.05 Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio - astronomy 9005.10 - Binoculars CTSH or RVC40 9005.80 - Other instruments CTSH or RVC40 9005.90 - Parts and accessories (including mountings) CTH or RVC40 90.06 Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than discharge lamps of heading 85.39

131 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading 9006.30 - Cameras specially designed for underwater use, for aerial survey or for medical or surgical examination of internal organs; comparison cameras for forensic or criminological purposes CTSH or RVC40 9006.40 - Instant print cameras CTSH or RVC40 - Other cameras 9006.53 — For roll film of a width of 35 mm CTSH or RVC40 9006.59 — Other CTSH or RVC40 - Photographic flashlight apparatus and flashbulbs 9006.61 — Discharge lamp (“electronic”) flashlight apparatus CTSH or RVC40 9006.69 — Other CTSH or RVC40 - Parts and accessories 9006.91 — For cameras CTH or RVC40 9006.99 — Other CTH or RVC40 90.07 Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus 9007.10 - Cameras CTSH or RVC40 9007.20 - Projectors CTSH or RVC40 - Parts and accessories 9007.91 — For cameras CTH or RVC40 9007.92 — For projectors CTH or RVC40 90.08 Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers 9008.50 - Projectors, enlargers and reducers CTSH or RVC40 9008.90 - Parts and accessories CTH or RVC40 90.10 Apparatus and equipment for photographic (including cinematographic) laboratories, not specified or included elsewhere in this Chapter; negatoscopes; projection screens 9010.10 - Apparatus and equipment for automatically developing photographic (including cinematographic) film or paper in rolls or for automatically exposing developed film to rolls of photographic paper CTSH or RVC40 9010.50 - Other apparatus and equipment for photographic (including cinematographic) laboratories; negatoscopes CTSH or RVC40 9010.60 - Projection screens CTSH or RVC40

132 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading 9010.90 - Parts and accessories CTH or RVC40 90.11 Compound optical microscopes, including those for photomicrography, cinephotomicrography or microprojection 9011.10 - Stereoscopic microscopes CTSH or RVC40 9011.20 - Other microscopes, for photomicrography, cinephotomicrography or microprojection CTSH or RVC40 9011.80 - Other microscopes CTSH or RVC40 9011.90 - Parts and accessories CTH or RVC40 90.12 Microscopes other than optical microscopes; diffraction apparatus 9012.10 - Microscopes other than optical microscopes; diffraction apparatus CTSH or RVC40 9012.90 - Parts and accessories CTH or RVC40 90.13 Lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this Chapter 9013.10 - Telescopic sights for fitting to arms; periscopes; telescopes designed to form parts of machines, appliances, instruments or apparatus of this Chapter or Section XVI CTSH or RVC40 9013.20 - Lasers, other than laser diodes CTSH or RVC40 9013.80 - Other devices, appliances and instruments CTSH or RVC40 9013.90 - Parts and accessories CTH or RVC40 90.14 Direction finding compasses; other navigational instruments and appliances 9014.10 - Direction finding compasses CTSH or RVC40 9014.20 - Instruments and appliances for aeronautical or space navigation (other than compasses) CTSH or RVC40 9014.80 - Other instruments and appliances CTSH or RVC40 9014.90 - Parts and accessories CTH or RVC40 90.15 Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders 9015.10 - Rangefinders CTSH or RVC40 9015.20 - Theodolites and tachymeters (tacheometers) CTSH or RVC40 9015.30 - Levels CTSH or RVC40 9015.40 - Photogrammetrical surveying instruments and appliances CTSH or RVC40

133 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading 9015.80 - Other instruments and appliances CTSH or RVC40 9015.90 - Parts and accessories CTH or RVC40 90.16 9016.00 Balances of a sensitivity of 5 cg or better, with or without weights CTH or RVC40 90.17 Drawing, marking - out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tap es, micrometers, callipers), not specified or included elsewhere in this Chapter 9017.10 - Drafting tables and machines, whether or not automatic CTSH or RVC40 9017.20 - Other drawing, marking - out or mathematical calculating instruments CTSH or RVC40 9017.30 - Micrometers, callipers and gauges CTSH or RVC40 9017.80 - Other instruments CTSH or RVC40 9017.90 - Parts and accessories CTH or RVC40 90.18 Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro - medical apparatus and sight - testing instruments CTH or RVC40 90.19 Mechano - therapy appliances; massage apparatus; psychological aptitude - testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus CTH or RVC40 90.20 9020.00 Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters CTH or RVC40 90.21 Orthopaedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body; hearing aids and other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability CTH or RVC40 90.22 Apparatus based on the use of X - rays or of alpha, beta, gamma or other ionising radiations, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus, X - ray tubes and other X - ray generators, high tension generators, control panels and desks, screens,

134 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading examination or treatment tables, chairs and the like - Apparatus based on the use of X - rays, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus 9022.12 — Computed tomography apparatus CTSH or RVC40 9022.13 — Other, for dental uses CTSH or RVC40 9022.14 — Other, for medical, surgical or veterinary uses CTSH or RVC40 9022.19 — For other uses CTSH or RVC40 - Apparatus based on the use of alpha, beta, gamma or other ionising radiations, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus 9022.21 — For medical, surgical, dental or veterinary uses CTSH or RVC40 9022.29 — For other uses CTSH or RVC40 9022.30 - X - ray tubes CTSH or RVC40 9022.90 - Other, including parts and accessories CTH or RVC40 90.23 9023.00 Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses CTH or RVC40 90.24 Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics) 9024.10 - Machines and appliances for testing metals CTSH or RVC40 9024.80 - Other machines and appliances CTSH or RVC40 9024.90 - Parts and accessories CTH or RVC40 90.25 Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments - Thermometers and pyrometers, not combined with other instruments 9025.11 — Liquid - filled, for direct reading CTSH or RVC40 9025.19 — Other CTSH or RVC40

135 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading 9025.80 - Other instruments CTSH or RVC40 9025.90 - Parts and accessories CTH or RVC40 90.26 Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of heading 90.14, 90.15, 90.28 or 90.32 9026.10 - For measuring or checking the flow or level of liquids CTSH or RVC40 9026.20 - For measuring or checking pressure CTSH or RVC40 9026.80 - Other instruments or apparatus CTSH or RVC40 9026.90 - Parts and accessories CTH or RVC40 90.27 Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes 9027.10 - Gas or smoke analysis apparatus CTSH or RVC40 9027.20 - Chromatographs and electrophoresis instruments CTSH or RVC40 9027.30 - Spectrometers, spectrophotometers and spectrographs using optical radiations (UV, visible, IR) CTSH or RVC40 9027.50 - Other instruments and apparatus using optical radiations (UV, visible, IR) CTSH or RVC40 - Other instruments and apparatus 9027.81 — Mass spectrometers CTSH or RVC40 9027.89 — Other CTSH or RVC40 9027.90 - Microtomes; parts and accessories CTH or RVC40 90.28 Gas, liquid or electricity supply or production meters, including calibrating meters therefor 9028.10 - Gas meters CTSH or RVC40 9028.20 - Liquid meters CTSH or RVC40 9028.30 - Electricity meters CTSH or RVC40 9028.90 - Parts and accessories CTH or RVC40

136 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading 90.29 Revolution counters, production counters, taximeters, mileometers, pedometers and the like; speed indicators and tachometers, other than those of heading 90.14 or 90.15; stroboscopes 9029.10 - Revolution counters, production counters, taximeters, mileometers, pedometers and the like CTSH or RVC40 9029.20 - Speed indicators and tachometers; stroboscopes CTSH or RVC40 9029.90 - Parts and accessories CTH or RVC40 90.30 Oscilloscopes, spectrum analysers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading 90.28; instruments and apparatus for measuring or detecting alpha, beta, gamma, X - ray, cosmic or other ionising radiations 9030.10 - Instruments and apparatus for measuring or detecting ionising radiations CTSH or RVC40 9030.20 - Oscilloscopes and oscillographs CTSH or RVC40 - Other instruments and apparatus, for measuring or checking voltage, current, resistance or power (other than those for measuring or checking semiconductor wafers or devices) 9030.31 — Multimeters without a recording device CTSH or RVC40 9030.32 — Multimeters with a recording device CTSH or RVC40 9030.33 — Other, without a recording device CTSH or RVC40 9030.39 — Other, with a recording device CTSH or RVC40 9030.40 - Other instruments and apparatus, specially designed for telecommunications (for example, cross - talk meters, gain measuring instruments, distortion factor meters, psophometers) CTSH or RVC40 - Other instruments and apparatus 9030.82 — For measuring or checking semiconductor wafers or devices (including integrated circuits) CTSH or RVC40 9030.84 — Other, with a recording device CTSH or RVC40 9030.89 — Other CTSH or RVC40 9030.90 - Parts and accessories CTH or RVC40 90.31 Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this Chapter; profile projectors 9031.10 - Machines for balancing mechanical parts CTSH or RVC40

137 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading 9031.20 - Test benches CTSH or RVC40 - Other optical instruments and appliances 9031.41 — For inspecting semiconductor wafers or devices (including integrated circuits) or for inspecting photomasks or reticles used in manufacturing semiconductor devices (including integrated circuits) CTSH or RVC40 9031.49 — Other CTSH or RVC40 9031.80 - Other instruments, appliances and machines CTSH or RVC40 9031.90 - Parts and accessories CTH or RVC40 90.32 Automatic regulating or controlling instruments and apparatus 9032.10 - Thermostats CTSH or RVC40 9032.20 - Manostats CTSH or RVC40 - Other instruments and apparatus 9032.81 — Hydraulic or pneumatic CTSH or RVC40 9032.89 — Other CTH or RVC40 9032.90 - Parts and accessories CTH or RVC40 90.33 9033.00 Parts and accessories (not specified or included elsewhere in this Chapter) for machines, appliances, instruments or apparatus of Chapter 90 CTH or RVC40 91 CHAPTER 91: CLOCKS AND WATCHES AND PARTS THEREOF 91.01 Wrist - watches, pocket - watches and other watches, including stop - watches, with case of precious metal or of metal clad with precious metal CTH or RVC40 91.02 Wrist - watches, pocket - watches and other watches, including stop - watches, other than those of heading 91.01 CTH or RVC40 91.03 Clocks with watch movements, excluding clocks of heading 91.04 CTH or RVC40 91.04 9104.00 Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels CTH or RVC40 91.05 Other clocks CTH or RVC40 91.06 Time of day recording apparatus and apparatus for measuring, recording or otherwise indicating intervals of time, with clock or watch movement or with synchronous motor (for example, time - registers, time - recorders) CTH or RVC40 91.07 9107.00 Time switches with clock or watch movement or with synchronous motor CTH or RVC40 91.08 Watch movements, complete and assembled CTH or RVC40

138 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading 91.09 Clock movements, complete and assembled CTH or RVC40 91.10 Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements CTH or RVC40 91.11 Watch cases and parts thereof 9111.10 - Cases of precious metal or of metal clad with precious metal CTSH or RVC40 9111.20 - Cases of base metal, whether or not gold - or silver - plated CTSH or RVC40 9111.80 - Other cases CTSH or RVC40 9111.90 - Parts CTH or RVC40 91.12 Clock cases and cases of a similar type for other goods of this Chapter, and parts thereof CTH or RVC40 91.13 Watch straps, watch bands and watch bracelets, and parts thereof CTH or RVC40 91.14 Other clock or watch parts CTH or RVC40 92 CHAPTER 92: MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES OF SUCH ARTICLES CTH or RVC40 SECTION XIX ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF 93 CHAPTER 93: ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF CTH or RVC40 SECTION XX MISCELLANEOUS MANUFACTURED ARTICLES 94 CHAPTER 94: FURNITURE; BEDDING, MATTRESSES, MATTRESS SUPPORTS, CUSHIONS AND SIMILAR STUFFED FURNISHINGS; LUMINAIRES AND LIGHTING FITTINGS, NOT ELSEWHERE SPECIFIED OR INCLUDED; ILLUMINATED SIGNS, ILLUMINATED NAME - PLATES AND THE LIKE; PREFABRICATED BUILDINGS CTH or RVC40 95 CHAPTER 95: TOYS, GAMES AND SPORTS REQUISITES; PARTS AND ACCESSORIES THEREOF CTH or RVC40 96 CHAPTER 96: MISCELLANEOUS MANUFACTURED ARTICLES 96.01 Worked ivory, bone, tortoise - shell, horn, antlers, coral, mother - of - pearl and other animal carving material, and articles of CTH or RVC40

139 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading these materials (including articles obtained by moulding) 96.02 9602.00 Worked vegetable or mineral carving material and articles of these materials; moulded or carved articles of wax, of stearin, of natural gums or natural resins or of modelling pastes, and other moulded or carved articles, not elsewhere specified or included ; worked, unhardened gelatin (except gelatin of heading 35.03) and articles of unhardened gelatin CTH or RVC40 96.03 Brooms, brushes (including brushes constituting parts of machines, appliances or vehicles), hand - operated mechanical floor sweepers, not motorised, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees) CTH or RVC40 96.04 9604.00 Hand sieves and hand riddles CTH or RVC40 96.05 9605.00 Travel sets for personal toilet, sewing or shoe or clothes cleaning CTH or RVC40 96.06 Buttons, press - fasteners, snap - fasteners and press - studs, button moulds and other parts of these articles; button blanks CTH or RVC40 96.07 Slide fasteners and parts thereof - Slide fasteners 9607.11 — Fitted with chain scoops of base metal CTSH or RVC40 9607.19 — Other CTSH or RVC40 9607.20 - Parts CTH or RVC40 96.08 Ball point pens; felt tipped and other porous - tipped pens and markers; fountain pens, stylograph pens and other pens; duplicating stylos; propelling or sliding pencils; pen - holders, pencil - holders and similar holders; parts (including caps and clips) of th e foregoing articles, other than those of heading 96.09 CTH or RVC40 96.09 Pencils (other than pencils of heading 96.08), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors’ chalks CTH or RVC40 96.10 9610.00 Slates and boards, with writing or drawing surfaces, whether or not framed CTH or RVC40 96.11 9611.00 Date, sealing or numbering stamps, and the like (including devices for printing or embossing labels), designed for operating in the hand; hand - operated composing CTH or RVC40

140 HS Code (HS 2022) Product Description Product - Specific Rule Chapter Heading Subheading sticks, and hand printing sets incorporating such composing sticks 96.12 Typewriter or similar ribbons, inked or otherwise prepared for giving impressions, whether or not on spools or in cartridges; ink - pads, whether or not inked, with or without boxes CTH or RVC40 96.13 Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints and wicks 9613.10 - Pocket lighters, gas fuelled, non - refillable CTSH or RVC40 9613.20 - Pocket lighters, gas fuelled, refillable CTSH or RVC40 9613.80 - Other lighters CTSH or RVC40 9613.90 - Parts CTH or RVC40 96.14 9614.00 Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof CTH or RVC40 96.15 Combs, hair - slides and the like; hairpins, curling pins, curling grips, hair - curlers and the like, other than those of heading 85.16, and parts thereof CTH or RVC40 96.16 Scent sprays and similar toilet sprays, and mounts and heads therefor; powder - puffs and pads for the application of cosmetics or toilet preparations CTH or RVC40 96.17 9617.00 Vacuum flasks and other vacuum vessels, complete; parts thereof other than glass inners CTH or RVC40 96.18 9618.00 Tailors’ dummies and other lay figures; automata and other animated displays used for shop window dressing CTH or RVC40 96.19 9619.00 Sanitary towels (pads) and tampons, napkins (diapers), napkin liners and similar articles, of any material CTH or RVC40 96.20 9620.00 Monopods, bipods, tripods and similar articles CTH or RVC40 SECTION XXI WORKS OF ART, COLLECTORS’ PIECES AND ANTIQUES 97 CHAPTER 97: WORKS OF ART, COLLECTORS’ PIECES AND ANTIQUES CTH or RVC40

1. Goods Consigned from (Exporter’s name, address and country) Certificate No. Form RCEP REGIONAL COMPREHENSIVE ECONOMIC PARTNERSHIP AGREEMENT CERTIFICATE OF ORIGIN Issued in … (Country) 2. Goods Consigned to (Importer ’ s/ Consignee ’ s name, address, country) 3. Producer’s name, address and country (if known) 5. For Official Use Preferential Treatment:  Given  Not Given (Please state reason/s) … Signature of Authorised Signatory of the Customs Authority of the Importing Country 4. Means of transport and route (if known) Departure Date: Vessel’s name/Aircraft flight number, etc.: Port of Discharge: 6. Item number 7. Marks and numbers on packages 8. Number and kind of packages; and description of goods. 9. HS Code of the goods (6 digit - level) 10. Origin Conferring Criterion 11. RCEP Country of Origin 12. Quantity (Gross weight or other measurement), and value (FOB) where RVC is applied 13. Invoice number(s) and date of invoice(s) 14. Remarks 15. Declaration by the exporter or producer The undersigned hereby declares that the above details and statements are correct and that the goods covered in this Certificate comply with the requirements specified for these goods in the Regional Comprehensive Economic Partnership Agreement. These goods are exported to: … (importing country) … Place and date , and signature of authorised signatory 16. Certification On the basis of control carried out, it is hereby certified that the information herein is correct and that the goods described comply with the origin requirements specified in the Regional Comprehensive Economic Partnership Agreement . … Place and date, signature and seal or stamp of Issuing Body 17.  Back - to - back Certificate of Origin  Third - party invoicing  ISSUED RETROACTIVELY ภาคผนวก ข

OVERLEAF NOTES 1. CONDITIONS : To be eligible for the preferential tariff treatment under the Regional Comprehensive Economic Partnership Agreement (the Agreement ) , goods shou l d : a. f all within a description of goods eligible for concessions in the importing Party ; and b. c omply with all relevant provisions of Chapter 3 (Rules of Origin) and if applicable, Article 2.6 (Tariff Differentials) of Chapter 2 of the Agreement. 2. EXPORTER AND CONSIGNEE/IMPORTER: Provide details of the exporter of the goods (including name, address and country) and consignee/importer ( including name, address, and country) in Box 1 and Box 2, respectively. 3. PRODUCER: Provide the details of the producer of the goods (including name, address and country) in Box 3, if known. In case of multiple producers, indicate “SEE BOX 8” in Box 3 and provide the details in Box 8 for each item. If the producer wishes the information to be confidential, it is ac ceptable to state “CONFIDENTIAL”, however, the producer information may be available to the competent authority or authorised body upon request. In case the details of the producer are unknown, it is acceptable to state “NOT AVAILABLE” . 4. DESCRIPTION OF GOODS : The description of each good in Box 8 should be sufficiently detailed to enable the products to be identified by the customs officer examining them. 5. HARMONIZED COMMODITY DESCRIPTION AND COD ING SYSTEM (HS): The HS should be at the 6 - digit level of t he exported product and based on the transposed Product - Specific Rules as adopted by the RCEP Joint Committee in accordance with Article 3. 34 of Chapter 3 of the Agreement. 6. ORIGIN CONFERRING CRITERIA : For the goods that meet the origin conferring criteria, the exporter should indicate in Box 10 of this Form, the origin conferring criteria met, in the manner shown in the following table: Origin conferring criteria Insert in Box 10 (a) Goods wholly obtained or produced satisfying Article 3 . 2 (a) of Chapter 3 of t he A greement WO (b) Goods produced exclusively from originating materials satisfying Article 3.2(b) of Chapter 3 of the Agreement PE (c) Goods produced using non - originating materials provided that the goods satisfy the Product - Specific Rules which was transposed in accordance with Article 3. 34 of Chapter 3 of the Agreement: - Change in Tariff Classification CTC - Regional Value Content RVC - Chemical R eaction CR (d) Goods comply with Article 3.4 of Chapter 3 of the Agreement ACU (e) Goods comply with Article 3.7 of Chapter 3 of the Agreement DMI 7. EACH GOOD CLAIMING PREFERENTIAL TARIFF TREATMENT QUALIF IES IN ITS OWN RIGHT: It should be noted that all the goods in a consignment qualif ies separately in their own right. 8. RCEP COUNTRY OF ORIGIN: The RCEP country of origin should be indicated separately for each good in the manner shown in the following table: Circumstances Insert in Box 11 – RCEP country of origin (a) Goods are in Appendix to Annex I of the importing Party but do not meet the additional requirement specified in the Appendix to Annex I i.e. a D omestic V alue A ddition of 20% (DV20). (b) Goods that are not in the Appendix to Annex I of the i mporting Party , are produced exclusively from originating materials in accordance with Article 3.2(b) of Chapter 3 of the Agreement but a re not processed beyond minimal operations set out in Article 2.6.5 of Chapter 2 of the Agreement in the exporting Party. Indicate th e name of the Party that contributed the highest value of originating materials used in the production of that good in the exporting Party in accordance with Article 2.6.4. IN ALL OTHER CIRCUMSTANCES, including (c) Goods are in Appendix to Annex I of the importing Party and meet the additional requirement specified in Appendix to Annex I i.e. a Domestic Value Addition of 20% (DV20). (d) Goods are wholly obtained or produced in accordance with Article 3.2(a) of Chapter 3 of the Agreement (e) Goods that are not in the Appendix to Annex I of the Importing Party and satisfy the Product - Specific Rules , which was transposed in accordance with Article 3. 34 of Chapter 3 of the Agreement , in accordance with Article 3.2(c) of Chapter 3 of the Agreement . (f) Goods that are not in the Appendix to Annex I of the i mporting Party , are produced exclusively from originating materials in accordance with Article 3.2(b) and a re processed beyond minimal operations set out in Article 2.6.5 of Chapter 2 of the Agreement in the exporting Party. Indicate the name of the exporting Party Notes: Notwithstanding the above, under paragraph 6 of Article 2.6 of Chapter 2 of the Agreement the importer is allowed to make a claim for preferential tariff treatment at either: - the highest rate of customs duty the importing Party applies to the same originating good from any of the Parties contributin g originating materials used in the production of such good, (Article 2.6.6(a)), or - the highest rate of customs duty that the importing Party applies to the same originating good from any of the Parties (Artic le 2.6.6(b)). W hen the RCEP country of origin cannot be ascertained, based on the information provided by the exporter/producer and importer, indicate the name of the Party with the highest rate of customs duty followed by “ * ” if the Article 2.6.6(a) of Chapter 2 of the Agreement is being used or “ ** ” if the Article 2.6.6(b) of Chap ter 2 of the Agreement is being used. For example: Australia * or Indonesia **. 9. FOB VALUE: The FOB value in Box 1 2 only needs to be provided when the Regional Value Content criterion is applied in determining the origin ating status of goods . 10. INVOICES : Indicate the invoice number and date in Box 13 . If multiple invoices are used, indicate the invoice number and date for each item. The invoice is the one issued for the importation of the good into the importing Party. In cases where invoices used for the importation are not issued by the exporter or producer, in accordance with Article 3.20 of Chapter 3 of the Agreement, the “ Third - party invoicing ” box in Box 17 should be ticked (  ) , and the name and country of the company issuing the invoice should be pro vided in Box 14 . 11. BACK - TO - BACK CERTIFICATE OF ORIGIN : In the case of a back - to back Certificate of Origin issued in accordance with Article 3.19 of Chapter 3 of the Agreement, the “ Back - to - back Certificate of Origin ” box in Box 17 should be ticked (  ) , and the original Proof of Origin reference number, date of issuance, issuing country, RCEP country of origin of the first exporting Party, and, if applicable, approved exporter authorisation code of the first exporting Party should be in dicated in Box 14 . 12. ISSUED RETROACTIVELY: Where a Certificate of Origin is issued retro spe ctively in accordance with paragraph 8 of Article 3.17 of Chapter 3 of the Agreement, the “ISSUED RETROACTIVELY” box in Box 17 should be ticked (  ). 13. CERTIF I ED TRUE COPY : Where a certified true copy of the original Certificate of Origin is issued in accordance with paragraph 9 of Article 3.17 of Chapter 3 of the Agreement, the words “CERTIFIED TRUE COPY” and the date of issuance of the certified true copy should be indica ted in Box 14. 14. FOR OFFICIAL USE : The c ustoms a uthority of the i mporting P arty may indicate (  ) in the relevant box in Box 5 in accordance with their domestic laws and regulations. 15. REMARKS : Box 14 should only be filled out when necessary and contain information including as specified in P aragraphs 1 0 , 1 1 , and 1 3 of th e Overleaf Notes .