General rule 5(b)

Packing containers normally used for marketing beverages, jam, mustard, spices, etc., are to be classified with the goods they contain even if clearly suitable for repetitive use.

General rule 3

In Article 48(2) of Commission Implementing Regulation (EU) 2015/2447 (1), ‘working days’ means all days other than Saturdays, Sundays and the published public holidays of the European Central Bank.

0101

Live horses, asses, mules and hinnies

0101 29 10 and 0101 29 90

Horses

Wild horses, such as the Przewalski horse or tarpan (Mongolian horse), are included in these subheadings. However, zebras (Equus zebra, Equus grevyi, Equus burchelli, Equus quagga, etc.) are classified in subheading 0106 19 00 , even though they belong to the Equidae family.

Hybrids of the mare and zebra (zebrule) are classified in subheading 0106 19 00 .

0101 30 00

Asses

Both domestic and non-domestic asses fall in this subheading. Among the latter are Mongolian djiggetai, the Tibetan kiang, the onager and the hemione or half-ass (Equus hemionus).

Hybrids of the ass and zebra (zebrass) are classified in subheading 0106 19 00 .

0101 90 00

Other

This subheading covers the animals described in the final paragraph of the HS Explanatory Note to heading 0101 .

0102

Live bovine animals

0102 21 10 to 0102 29 99

Cattle

These subheadings include the animals described in the HS Explanatory Note to heading 0102 , first paragraph, (1).

Yaks have 14 pairs of ribs, while all the other animals of the bovine species (with the exception of the European and American bison) have only 13 pairs of ribs.

0102 31 00 to 0102 39 90

Buffalo

These subheadings include the animals described in the HS Explanatory Note to heading 0102 , first paragraph, (2).

The European bison (Bison bonasus) and the American bison (Bison bison) have 14 pairs of ribs, while all the other animals of the bovine species (with the exception of yaks) have only 13 pairs of ribs.

0102 39 10

Domestic species

This subheading covers all the animals of the domestic bovine species of the genus Bubalus, irrespective of their intended use (stock, raising, fattening, breeding, slaughter, etc.), but excluding pure-bred breeding animals (subheading 0102 31 00 ).

0102 39 90

Other

This subheading covers the bovine species of the genera Syncerus and Bison, but excluding pure-bred breeding animals (subheading 0102 31 00 ).

0102 90 20 to 0102 90 99

Other

These subheadings include the animals described in the HS Explanatory Note to heading 0102 , first paragraph, (3).

0102 90 91

Domestic species

This subheading covers all of the animals of the domestic bovine species not included above, irrespective of their intended use (stock, raising, fattening, breeding, slaughter, etc.), but excluding pure-bred breeding animals (subheading 0102 90 20 ).

0103

Live swine

0103 91 90

Other

Live swine of non-domestic species include:

1.  wild boar (Sus scrofa);

2.  warthogs (Phacochoerus aethiopicus), river hogs or pig deer (Potamochoerus porcus), and the black forest pig;

3.  babiroussa (Babyrousa babyrussa);

4.  peccary (wild swine) (Dicotyles tajacu).

0103 92 90

Other

See the explanatory note to subheading 0103 91 90 .

0104

Live sheep and goats

0104 10 10 to 0104 10 80

Sheep

These subheadings include domestic animals of the ovine species (Ovis aries), the different varieties of moufflon, such as the European moufflon (Ovis musimon), the Canadian or ‘bighorn’ (Ovis canadensis), the Asiatic or Shapoor urial (Ovis orientalis), the moufflon Pamir argali (Ovis ammon) as well as the Aoudad or Barbary sheep (Ammotragus lervia) which are known as ‘maned sheep’ although more akin to goats than sheep.

0104 20 10 and 0104 20 90

Goats

These subheadings include domestic animals of the goat species, the ibex goat (Capra ibex) and the Bezoar goat or Persian goat (Capra aegagrus or Capra hircus).

The following, however, are excluded from these subheadings and classified in subheading 0106 19 00 : the musk-deer (Moschus moschiferus), the African water-chevrotain (Hyemoschus) and the Asiatic chevrotain (Tragulus) which do not belong to the goat species. Also excluded are animals known as goat antelopes such as the chamois (Rupricapra) and Himalayan tahr (Hemitragus).

0105

Live poultry, that is to say, fowls of the species Gallus domesticus , ducks, geese, turkeys and guinea fowls

This heading covers only live domestic birds of the kinds specified in the heading (fowls of the species Gallus domesticus include chickens and capons), whether bred for laying, for their meat, for their feathers or for any other purpose (for example, for the stocking of aviaries, parks or lakes).

Wild birds (for example, wild turkeys — Meleagris gallopavo), even though they may be bred and slaughtered in a similar manner to the domestic birds specified in this heading, are classified in subheading 0106 39 80 .

Pigeons of the domestic species are classified in subheading 0106 39 10 .

0106

Other live animals

0106 13 00

Camels and other camelids (Camelidae)

This subheading covers camels, dromedaries and other animals of the camel family (llamas, alpacas, guanacos, vicunas).

0106 14 10

Domestic rabbits

This subheading covers only rabbits of the domestic species, whether bred for their meat, their fur (for example, the angora rabbit) or for any other purpose.

0106 14 90

Other

This subheading covers wild rabbits (Oryctolagus cuniculus) and hares.

0106 19 00

Other

This subheading covers all live mammals, with the exception of domestic and non-domestic horses, asses, mules and hinnies (heading 0101 ), bovine animals (heading 0102 ), swine (heading 0103 ), sheep and goats (heading 0104 ), primates (subheading 0106 11 00 ), whales, dolphins, porpoises, manatees and dugongs, seals, sea lions and walruses (subheading 0106 12 00 ), and rabbits and hares (subheadings 0106 14 10 and 0106 14 90 ).

Examples of the mammals included in this subheading are:

1.  stags (fallow) deer, roe-deer, chamois or wild goats (Rupicapra rupicapra), the common or American elk (Alces alces), goat antelopes (goral (Naemorhedus), Hemitragus or pronghorn) and antelopes proper;

2.  lions, tigers, bears, rhinoceroses, hippopotami, elephants, giraffes, okapis, kangaroos, zebras, etc.;

3.  squirrels, foxes, visons (American mink), marmots, beavers, musquash or muskrats, otters, guinea-pigs;

4.  reindeer;

5.  dogs and cats.

0106 20 00

Reptiles (including snakes and turtles)

This subheading covers all reptiles, lizards, tortoises and turtles (marine or fresh water).

0106 39 10

Pigeons

This subheading covers all the birds of the pigeon (dove) family, whether wild or domestic, irrespective of the intended use of the latter (farmyard pigeons, ornamental pigeons, carrier pigeons).

The non-domestic pigeons include the ring-dove or wood pigeon (Columba palumbus), the stock dove (Columba oenas), the rock pigeon (Columba livia), the Australian bronze pigeon, doves and turtle-doves (Streptopelia turtur, Streptopelia risoria).

However, certain closely related to gallinaceous species, such as nicobars (Caloenas nicobarica), columbars, crowned pigeons, pin-tailed sandgrouse (Pterocles alchata) and Pallas's sandgrouse (Syrrhaptes paradoxus), are excluded from this subheading and are classified in subheading 0106 39 80 .

0106 39 80

Other

This subheading covers all live birds, other than fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls (heading 0105 ) and other than birds of prey (subheading 0106 31 00 ), psittaciformes (subheading 0106 32 00 ), ostriches and emus (subheading 0106 33 00 ), and domestic and non-domestic pigeons (subheading 0106 39 10 ).

Examples of the birds included in this subheading are:

1.  the greylag goose (Anser anser), brent goose (Branta bernicla), sheldrake (Tadorna tadorna), mallard (Anas platyrhynchos), gadwall (Anas strepera), widgeon (Anas penelope), pintail (Anas acuta), shoveller (Anas clypeata), teal (Anas querquedula, Anas crecca), scoter and eider;

2.  swans and peacocks;

3.  partridges, pheasants, quail, woodcocks, snipe, grouse, hazel-grouse, wild ducks, wild geese, ortolan, thrushes, blackbirds, larks;

4.  finches, tits, canaries, humming-birds, etc.

0106 49 00

Other

This subheading covers silk-worms, butterflies, beetles and other insects.

0106 90 00

Other

This subheading covers:

1.  all other species of live animals, with the exception of fish, crustaceans, molluscs and other aquatic invertebrates (Chapter 3) and microbial cultures (heading 3002 );

2.  frogs.

Additional note 1(A)(d) and additional note 1(A)(e)

For the purposes of additional notes 1(A)(d) and 1(A)(e) to this chapter (read in conjunction with additional note 1(C) to this chapter), whilst determining whether the conditions of the minimum and maximum number of ribs are fulfilled, only the ribs, whole or cut, directly attached to the vertebral column are to be counted.

According to this explanation, the diagram below shows an example of a bovine forequarter which would comply with additional notes 1(A)(d) and 1(A)(e) read in conjunction with additional note 1(C) to this chapter.

FOREQUARTER HINDQUARTER

Additional note 2(C)

For the purposes of additional note 2(C) to this chapter, as regards the two different cutting techniques and the parts ‘jowls’, ‘chaps’ and ‘chaps and jowls together’, see the diagrams below:

Additional note 6(a)

Salt is not considered to be a seasoning within the meaning of this additional note.

See also additional note 7 to this chapter.

0201

Meat of bovine animals, fresh or chilled

This heading covers only fresh or chilled meat of the animals of heading 0102 .

For the purposes of the definitions of forequarters and hindquarters, the following considerations apply:

(a)  the ‘scrag and neck’ is taken to be the muscular part of the neck with the seven cervical half vertebrae;

(b)  the ‘shoulder’ is taken to be the foreleg joint comprising the scapulum, humerus, radius and cubitus bones and the muscles which surround them;

(c)  the ‘sirloin’ is taken to be the tenderloin and the striploin; the rump may or may not include the gooseskirt.

0201 10 00

Carcases and half-carcases

The terms ‘carcases’ and ‘half-carcases’ are defined in paragraphs (a) and (b) of additional note 1(A) to this chapter. The first eight or nine dorsal vertebral apophyses may be left on either the right or the left half-carcase.

0201 20 20

‘Compensated’ quarters

The term ‘compensated quarters’ is defined in paragraph (c) of additional note 1(A) to this chapter.

0201 20 30

Unseparated or separated forequarters

The terms ‘unseparated forequarters’ and ‘separated forequarters’ are defined in paragraphs (d) and (e) of additional note 1(A) to this chapter. It follows from this additional note that the front parts of half-carcases, for example, which with all the corresponding bones include fewer than four ribs, from which the neck or shoulder is missing, or from which a bone, for example, the Atlas bone, has been removed, are excluded from this subheading and are classified in subheading 0201 20 90 .

0201 20 50

Unseparated or separated hindquarters

The terms ‘unseparated hindquarters’ and ‘separated hindquarters’ are defined in paragraphs (f) and (g) of additional note 1(A) to this chapter. It follows from this additional note that the rear parts of half-carcases, for example, which with all the corresponding bones include fewer than three ribs or from which the thigh or sirloin, including the fillet, is missing are excluded from this subheading and are classified in subheading 0201 20 90 . However, hindquarters without kidneys or kidney fat, with or without the thin flank, remain classified as hindquarters.

0201 20 90

Other

This subheading includes, for example, the shoulder, the thigh and the sirloin, unboned (bone in). Also included here are the front and rear parts of half-carcases (bone in) which do not answer to the definitions of ‘compensated’ quarters, forequarters or hindquarters.

0201 30 00

Boneless

This subheading includes all cuts of meat of bovine animals, fresh or chilled, from which all bones have been removed, for example, boneless fillets and flanks.

0202

Meat of bovine animals, frozen

This heading covers only frozen meat of the animals of heading 0102 .

0202 10 00

Carcases and half-carcases

The terms ‘carcases’ and ‘half-carcases’ are defined in paragraphs (a) and (b) of additional note 1(A) to this chapter.

0202 20 10

‘Compensated’ quarters

The term ‘compensated quarters’ is defined in paragraph (c) of additional note 1(A) to this chapter.

0202 20 30

Unseparated or separated forequarters

The terms ‘unseparated forequarters’ and ‘separated forequarters’ are defined in paragraphs (d) and (e) of additional note 1(A) to this chapter.

0202 20 50

Unseparated or separated hindquarters

The terms ‘unseparated hindquarters’ and ‘separated hindquarters’ are defined in paragraphs (f) and (g) of additional note 1(A) to this chapter.

0202 20 90

Other

The explanatory note to subheading 0201 20 90 applies, mutatis mutandis.

0202 30 50

Crop, chuck and blade and brisket cuts

The terms ‘crop’, ‘chuck and blade’ and ‘brisket’ are defined in paragraph (h) of additional note 1(A) to this chapter.

0202 30 90

Other

This subheading covers all cuts of meat of bovine animals, frozen, which are completely boneless, with the exception of the frozen blocks mentioned in subheading 0202 30 10 and the cuts of subheading 0202 30 50 .

0203

Meat of swine, fresh, chilled or frozen

This heading covers only meat of the animals of heading 0103 .

The meat of animals of the swine species certified by the competent authorities in Australia as meat of swine living in the wild in Australia is considered as meat of swine other than of domestic swine.

0203 11 10 to 0203 19 90

Fresh or chilled

These subheadings cover only fresh or chilled meat of animals falling in heading 0103 .

0203 11 10

Of domestic swine

The term ‘carcases or half-carcases’ is defined in paragraph (a) of additional note 2(A) to this chapter.

0203 12 11

Hams and cuts thereof

The term ‘hams’ is defined in paragraph (b) of additional note 2(A) to this chapter.

This subheading includes shank with bone in from the hind legs.

0203 12 19

Shoulders and cuts thereof

The term ‘shoulders’ is defined in paragraph (d) of additional note 2(A) to this chapter.

This subheading includes mini spare ribs or ‘riblets’ and shank with bone in from the forelegs.

0203 19 11

Fore-ends and cuts thereof

The term ‘fore-ends’ is defined in paragraph (c) of additional note 2(A) to this chapter.

This subheading does not include shank with bone in from the forelegs, nor mini spare ribs nor ‘riblets’ (subheading 0203 12 19 ).

0203 19 13

Loins and cuts thereof, with bone in

The term ‘loins’ is defined in paragraph (e) of additional note 2(A) to this chapter.

This subheading includes loin ribs.

0203 19 15

Bellies (streaky) and cuts thereof

The terms ‘bellies’ and ‘cuts’ are defined in paragraph (f) of additional note 2(A) and in additional note 2(B) to this chapter.

Cuts thereof are not classified under this subheading unless they contain the rind and the subcutaneous fat.

This subheading does not include spare ribs without rind or subcutaneous fat (subheading 0203 19 59 ).

0203 19 59

Other

This subheading also includes spare ribs without rind or subcutaneous fat.

0203 19 90

Other

This subheading includes only the meat of the animals falling in subheadings 0103 91 90 or 0103 92 90 , in particular the meat of wild boar, other than carcases, half-carcases, legs, shoulders, parts of legs and parts of shoulders.

0203 21 10 to 0203 29 90

Frozen

The explanatory notes to subheadings 0203 11 10 to 0203 19 90 and to the subdivision thereof apply, mutatis mutandis.

0204

Meat of sheep or goats, fresh, chilled or frozen

This heading includes only fresh, chilled or frozen meat of animals of heading 0104 , whether domestic or wild, in particular meat of the ovine species (domestic or wild sheep), as well as meat of the ibex.

0204 10 00

Carcases and half-carcases of lamb, fresh or chilled

The terms ‘carcases’ and ‘half-carcases’ are defined in paragraphs (a) and (b) of additional note 3(A) to this chapter.

The definition of meat of lamb is set out in the HS Explanatory Note to subheadings 0204 10 and 0204 30 .

0204 21 00

Carcases and half-carcases

The terms ‘carcases’ and ‘half-carcases’ are defined in paragraphs (a) and (b) of additional note 3(A) to this chapter.

0204 22 10

Short forequarters

The term ‘short forequarters’ is defined in paragraphs (c) and (d) of additional note 3(A) to this chapter.

0204 22 30

Chines and/or best ends

The term ‘chines and/or best ends’ is defined in paragraphs (e) and (f) of additional note 3(A) to this chapter.

0204 22 50

Legs

The term ‘legs’ is defined in paragraphs (g) and (h) of additional note 3(A) to this chapter.

0204 30 00

Carcases and half-carcases of lamb, frozen

The explanatory note to subheading 0204 10 00 applies, mutatis mutandis.

0204 41 00 to 0204 43 90

Other meat of sheep, frozen

The explanatory notes to subheadings 0204 21 00 , 0204 22 10 , 0204 22 30 and 0204 22 50 apply, mutatis mutandis, to subheadings 0204 41 00 , 0204 42 10 , 0204 42 30 and 0204 42 50 , respectively.

0204 50 11 to 0204 50 79

Meat of goats

The terms ‘carcases’ and ‘half-carcases’ (subheadings 0204 50 11 and 0204 50 51 ), ‘short forequarters’ (subheadings 0204 50 13 and 0204 50 53 ), ‘chines and/or best ends’ (subheadings 0204 50 15 and 0204 50 55 ) and ‘legs’ (subheadings 0204 50 19 and 0204 50 59 ) are defined in additional note 3(A) to this chapter, in paragraphs (a) and (b), (c) and (d), (e) and (f) and (g) and (h), respectively.

0206

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

This heading covers the offal of animals falling in headings 0101 to 0104 . Offal intended for the manufacture of pharmaceutical products does not fall in the subheadings concerned, unless it complies with the conditions laid down by the competent authorities.

Further guidance is given in the HS Explanatory Note to heading 0206 .

0206 10 10 to 0206 10 98

Of bovine animals, fresh or chilled

These subheadings cover only fresh or chilled offal of animals falling in heading 0102 .

0206 10 95

Thick skirt and thin skirt

Thick skirt and thin skirt are muscular parts of the diaphragm.

0206 21 00 to 0206 29 99

Of bovine animals, frozen

These subheadings cover only frozen offal of animals of heading 0102 .

0206 30 00

Of swine, fresh or chilled

This subheading covers only fresh or chilled offal of animals of heading 0103 .

The explanatory note to subheading 0206 49 00 , first paragraph, applies, mutatis mutandis.

This subheading also includes feet, tails, livers, kidneys, hearts, tongues, lungs, edible rind, brains and caul.

0206 41 00 and 0206 49 00

Of swine, frozen

These subheadings cover only frozen offal of animals of heading 0103 .

0206 49 00

Other

This subheading includes heads and halves of heads, with or without the brains, cheeks or tongues, and parts of heads (additional note 2(C) to this chapter); the term ‘parts of heads’ is defined in the third paragraph of the said additional note.

This subheading also includes feet, tails, kidneys, hearts, tongues, lungs, edible rind, brains and caul.

This subheading includes offal of wild boar.

0206 80 91

Of horses, asses, mules and hinnies

This subheading covers only fresh or chilled offal of animals of heading 0101 .

0206 80 99

Of sheep and goats

This subheading covers only fresh or chilled offal of animals of heading 0104 .

0206 90 91

Of horses, asses, mules and hinnies

This subheading covers only frozen offal of animals of heading 0101 .

0206 90 99

Of sheep and goats

This subheading covers only frozen offal of animals of heading 0104 .

0207

Meat and edible offal, of the poultry of heading 0105 , fresh, chilled or frozen

0207 11 10

Plucked and gutted, with heads and feet, known as ‘83 % chickens’

This subheading includes plucked fowls, with heads and feet, from which the guts have been withdrawn, but with the other entrails (particularly the lungs, the liver, the gizzard, the heart, the ovaries) remaining in position.

0207 11 30

Plucked and drawn, without heads and feet but with necks, hearts, livers and gizzards, known as ‘70 % chickens’

This subheading includes roasting chickens, which are plucked chickens without heads and feet, but with the neck, completely drawn, but inside the carcase of which the heart, liver and gizzard have been replaced.

0207 11 90

Plucked and drawn, without heads and feet and without necks, hearts, livers and gizzards, known as ‘65 % chickens’, or otherwise presented

This subheading includes roasting chickens, which are plucked chickens without heads and feet, and completely drawn. It also covers fowls presented in a form other than those mentioned under subheadings 0207 11 10 and 0207 11 30 , for example, unplucked, ungutted chickens, with heads and feet.

0207 12 10 and 0207 12 90

Not cut in pieces, frozen

The explanatory notes to subheadings 0207 11 30 and 0207 11 90 apply, mutatis mutandis.

0207 13 10

Boneless

This subheading covers meat of fowls, without bones, regardless of the part of the carcase from which it comes.

0207 13 20

Halves or quarters

The term ‘halves’ is defined in additional note 4(a) and (b) to this chapter.

The term ‘quarters’ is defined in additional note 4(a) and (c) to this chapter. This subheading includes hindquarters consisting of the drumstick (tibia and fibula), leg (femur), rear part of the back and rump as well as forequarters consisting essentially of one half of the breast with the wing attached.

0207 13 30

Whole wings, with or without tips

The term ‘whole wings, with or without tips’ is defined in additional note 4(a) and (d) to this chapter.

0207 13 40

Backs, necks, backs with necks attached, rumps and wing-tips

See additional note 4(a) to this chapter.

This subheading includes backs with necks attached consisting of a piece of the neck, the back and possibly the rump; backs; necks; rumps (tails); wing tips.

0207 13 50

Breasts and cuts thereof

The term ‘breasts’ is defined in additional note 4(a) and (e) to this chapter.

0207 13 60

Legs and cuts thereof

The term ‘legs’ is defined in additional note 4(a) and (f) to this chapter.

The cut separating the leg from the back should be made between the two lines demarcating the joints as shown in the diagram below:

0207 13 91

Livers

See the HS Explanatory Note to heading 0207 , final paragraph.

0207 13 99

Other

This subheading covers edible offal, in particular hearts, combs and wattles, but excluding livers.

This subheading also includes the feet of fowls.

0207 14 10 to 0207 14 99

Cuts and offal, frozen

The explanatory notes to subheadings 0207 13 10 to 0207 13 99 apply, mutatis mutandis.

0207 24 10

Plucked and drawn, without heads and feet but with necks, hearts, livers and gizzards, known as ‘80 % turkeys’

This subheading includes plucked turkeys without heads and feet but with the neck, completely drawn, but inside the carcase of which the heart, liver and gizzard have been replaced.

0207 24 90

Plucked and drawn, without heads and feet and without necks, hearts, livers and gizzards, known as ‘73 % turkeys’, or otherwise presented

This subheading includes plucked turkeys, ready for roasting, without heads, necks and feet and completely drawn. It also covers turkeys presented in a form other than those mentioned under subheadings 0207 24 10 and 0207 24 90 .

0207 25 10 and 0207 25 90

Not cut in pieces, frozen

The explanatory notes to subheadings 0207 24 10 and 0207 24 90 apply, mutatis mutandis.

0207 26 10

Boneless

The explanatory note to subheading 0207 13 10 applies, mutatis mutandis.

0207 26 20

Halves or quarters

The explanatory note to subheading 0207 13 20 applies, mutatis mutandis.

0207 26 30

Whole wings, with or without tips

The term ‘whole wings, with or without tips’ is defined in additional note 4(a) and (d) to this chapter.

0207 26 40

Backs, necks, backs with necks attached, rumps and wing-tips

The explanatory note to subheading 0207 13 40 applies, mutatis mutandis.

0207 26 50

Breasts and cuts thereof

The term ‘breasts’ is defined in additional note 4(a) and (e) to this chapter.

0207 26 60

Drumsticks and cuts of drumsticks

The term ‘drumsticks’ is defined in additional note 4(a) and (g) to this chapter.

The cut separating the drumstick from the femur should be made between the two lines demarcating the joints as shown in the diagram below:

0207 26 70

Other

This subheading includes the cuts defined in additional note 4(a) and (h) to this chapter.

The cut separating the femur (sometimes known commercially as thigh) or whole leg from the back should be made between the two lines demarcating the joints, as shown in the diagram in the explanatory note to subheading 0207 13 60 .

The cut separating the femur from the drumstick should be made between the two lines demarcating the joints as shown in the diagram in the explanatory note to subheading 0207 26 60 .

0207 26 91

Livers

See the HS Explanatory Note to heading 0207 , final paragraph.

0207 26 99

Other

The explanatory note to subheading 0207 13 99 applies, mutatis mutandis.

0207 27 10 to 0207 27 99

Cuts and offal, frozen

The explanatory notes to subheadings 0207 26 10 to 0207 26 99 apply, mutatis mutandis.

0207 41 30

Plucked and drawn, without heads and feet but with necks, hearts, livers and gizzards, known as ‘70 % ducks’

This subheading includes plucked ducks, without heads and feet but with the neck, completely drawn, but inside the carcase of which the heart, liver and gizzard have been replaced.

0207 41 80

Plucked and drawn, without heads and feet and without necks, hearts, livers and gizzards, known as ‘63 % ducks’, or otherwise presented

This subheading includes plucked ducks, ready for roasting, without heads, necks and feet and completely drawn. It also covers ducks presented in a form other than those mentioned under subheadings 0207 41 20 , 0207 41 30 and 0207 41 80 .

0207 42 30

Plucked and drawn, without heads and feet but with necks, hearts, livers and gizzards, known as ‘70 % ducks’

The explanatory note to subheading 0207 41 30 applies, mutatis mutandis.

0207 42 80

Plucked and drawn, without heads and feet and without necks, hearts, livers and gizzards, known as ‘63 % ducks’, or otherwise presented

The explanatory note to subheading 0207 41 80 applies, mutatis mutandis.

0207 43 00

Fatty livers, fresh or chilled

See the HS Explanatory Note to heading 0207 , final paragraph.

0207 44 10

Boneless

The explanatory note to subheading 0207 13 10 applies, mutatis mutandis.

0207 44 21

Halves or quarters

The explanatory note to subheading 0207 13 20 applies, mutatis mutandis.

0207 44 31

Whole wings, with or without tips

The term ‘whole wings, with or without tips’ is defined in additional note 4(a) and (d) to this chapter.

0207 44 41

Backs, necks, backs with necks attached, rumps and wing-tips

The explanatory note to subheading 0207 13 40 applies, mutatis mutandis.

0207 44 51

Breasts and cuts thereof

The term ‘breasts’ is defined in additional note 4(a) and (e) to this chapter.

0207 44 61

Legs and cuts thereof

The term ‘legs’ is defined in additional note 4(a) and (f) to this chapter.

0207 44 71

Paletots

The term ‘duck or goose paletots’ is defined in additional note 4(ij) to this chapter.

0207 44 91

Livers, other than fatty livers

See the HS Explanatory Note to heading 0207 , final paragraph.

0207 44 99

Other

The explanatory note to subheading 0207 13 99 applies, mutatis mutandis.

0207 45 10

Boneless

The explanatory note to subheading 0207 13 10 applies, mutatis mutandis.

0207 45 21 to 0207 45 81

With bone in

The explanatory notes to subheadings 0207 13 20 to 0207 13 60 and 0207 44 71 apply, mutatis mutandis.

0207 45 93 and 0207 45 95

Livers

See the HS Explanatory Note to heading 0207 , final paragraph.

0207 45 99

Other

The explanatory note to subheading 0207 13 99 applies, mutatis mutandis.

0207 51 90

Plucked and drawn, without heads and feet, with or without hearts and gizzards, known as ‘75 % geese’, or otherwise presented

This subheading includes plucked geese, without heads and feet, completely drawn, but inside the carcase of which the heart and gizzard have been replaced, as well as plucked geese, ready for roasting, without heads and feet, and completely drawn. It also covers geese presented in a form other than those mentioned under subheadings 0207 51 10 and 0207 51 90 , for example, slaughtered geese which have been plucked and bled, but not drawn, and without their heads and feet.

0207 52 90

Plucked and drawn, without heads and feet, with or without hearts and gizzards, known as ‘75 % geese’, or otherwise presented

The explanatory note to subheading 0207 51 90 applies, mutatis mutandis.

0207 53 00

Fatty livers, fresh or chilled

See the HS Explanatory Note to heading 0207 , final paragraph.

0207 54 10

Boneless

The explanatory note to subheading 0207 13 10 applies, mutatis mutandis.

0207 54 21

Halves or quarters

The explanatory note to subheading 0207 13 20 applies, mutatis mutandis.

0207 54 31

Whole wings, with or without tips

The term ‘whole wings, with or without tips’ is defined in additional note 4(a) and (d) to this chapter.

0207 54 41

Backs, necks, backs with necks attached, rumps and wing-tips

The explanatory note to subheading 0207 13 40 applies, mutatis mutandis.

0207 54 51

Breasts and cuts thereof

The term ‘breasts’ is defined in additional note 4(a) and (e) to this chapter.

0207 54 61

Legs and cuts thereof

The term ‘legs’ is defined in additional note 4(a) and (f) to this chapter.

0207 54 71

Paletots

The term ‘duck or goose paletots’ is defined in additional note 4(ij) to this chapter.

0207 54 91

Livers, other than fatty livers

See the HS Explanatory Note to heading 0207 , final paragraph.

0207 54 99

Other

The explanatory note to subheading 0207 13 99 applies, mutatis mutandis.

0207 55 10

Boneless

The explanatory note to subheading 0207 13 10 applies, mutatis mutandis.

0207 55 21 to 0207 55 81

With bone in

The explanatory notes to subheadings 0207 13 20 to 0207 13 60 and 0207 44 71 apply, mutatis mutandis.

0207 55 93 and 0207 55 95

Livers

See the HS Explanatory Note to heading 0207 , final paragraph.

0207 55 99

Other

The explanatory note to subheading 0207 13 99 applies, mutatis mutandis.

0207 60 10

Boneless

The explanatory note to subheading 0207 13 10 applies, mutatis mutandis.

0207 60 21

Halves or quarters

The explanatory note to subheading 0207 13 20 applies, mutatis mutandis.

0207 60 31

Whole wings, with or without tips

The term ‘whole wings, with or without tips’ is defined in additional note 4(a) and (d) to this chapter.

0207 60 41

Backs, necks, backs with necks attached, rumps and wing-tips

The explanatory note to subheading 0207 13 40 applies, mutatis mutandis.

0207 60 51

Breasts and cuts thereof

The term ‘breasts’ is defined in additional note 4(a) and (e) to this chapter.

0207 60 61

Legs and cuts thereof

The term ‘legs’ is defined in additional note 4(a) and (f) to this chapter.

0207 60 99

Other

The explanatory note to subheading 0207 13 99 applies, mutatis mutandis.

0208

Other meat and edible meat offal, fresh, chilled or frozen

This heading covers only meat and edible meat offal of the animals classified in heading 0106 , fresh, chilled or frozen.

0208 10 10

Of domestic rabbits

This subheading covers meat and edible meat offal of the animals falling in subheading 0106 14 10 .

0208 90 10

Of domestic pigeons

This subheading covers the meat and edible meat offal of domestic pigeons (farmyard pigeons, ornamental pigeons, carrier pigeons). The meat and edible meat offal of pigeons described as ‘non-domestic’ in the explanatory note to subheading 0106 39 10 are, therefore, excluded from this subheading and are classified in subheading 0208 90 30 .

0208 90 30

Of game, other than of rabbit or hares

This subheading includes the meat and edible meat offal of:

1.  furred game: fallow deer, roe-deer, chamois or izard (Rupicapra rupicapra), moose or elk, goat-antelope, antelopes, gazelles, bears and kangaroos;

2.  feathered game: wild pigeons, wild geese, wild duck, partridges, pheasants, woodcock, snipe, grouse, ortolans and ostriches.

The meat and edible meat offal of animals generally the object of hunting and shooting (pheasants, fallow deer, ostriches, etc.) remain classified as meat and edible meat offal of game even when such animals have been raised in captivity.

The meat and edible meat offal of reindeer is excluded from this subheading (subheading 0208 90 60 ). However, the meat and edible meat offal of certain species of reindeer (for example, caribou) are classified in this subheading provided that proof is furnished that such meat and edible meat offal come from animals which lived in the wild and which were hunted.

This subheading does not cover the meat and edible meat offal of wild rabbits (Oryctolagus cuniculus) or hares, which fall in subheading 0208 10 90 .

0208 90 60

Of reindeer

See the explanatory note to subheading 0208 90 30 , third paragraph.

0209

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

0209 10 11 and 0209 10 19

Subcutaneous pig fat

The term ‘subcutaneous pig fat’ is defined in additional note 2(D) to this chapter.

0209 10 90

Pig fat, other than that of subheading 0209 10 11 or 0209 10 19

See the HS Explanatory Note to heading 0209 , second paragraph.

0209 90 00

Other

See the HS Explanatory Note to heading 0209 , third paragraph.

0210

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

With the exception of subcutaneous fat and other fat of heading 0209 , this heading covers meat and offal, salted, in brine, dried or smoked, of all the animals falling in headings 0101 to 0106 .

As regards the terms ‘dried or smoked’ and ‘salted, in brine’, see additional notes 2(E) and 7 to this chapter.

0210 11 11 to 0210 11 90

Hams, shoulders and cuts thereof, with bone in

For the definition of the term ‘with bone in’, see the HS Subheading Explanatory Note to Chapter 2.

0210 11 11 to 0210 11 39

Of domestic swine

The terms ‘hams’ and ‘shoulders’ are defined in additional note 2(A)(b) and (d) to this chapter.

0210 11 11 and 0210 11 19

Salted or in brine

These subheadings cover only hams, shoulders and parts thereof, with bone in, of domestic swine, which have been preserved by deep dry salting or pickling in brine. They may, however, have been further subjected to some slight drying or smoking but not to the extent that they are regarded as dried or smoked for the purposes of subheadings 0210 11 31 and 0210 11 39 (as defined in additional note 2(E) to this chapter).

0210 11 31 and 0210 11 39

Dried or smoked

These subheadings cover hams, shoulders and cuts thereof, with bone in, of domestic swine, preserved by a drying or smoking process, even if these methods of preservation are combined with a prior salting or pickling treatment. This is particularly so in the case of hams which have been salted before being partially dehydrated, whether in the open air (hams of the Parma or Bayonne types) or by smoking (hams of the Ardennes type).

Hams, shoulders and cuts thereof which have been partially dehydrated, but the actual preservation of which is ensured by freezing or deep-freezing, fall in subheading 0203 22 11 or 0203 22 19 .

0210 12 11 and 0210 12 19

Of domestic swine

The terms ‘bellies’ and ‘cuts’ are defined in paragraph (f) of additional note 2(A) and in additional note 2(B) to this chapter.

0210 12 11

Salted or in brine

The explanatory note to subheadings 0210 11 11 and 0210 11 19 applies, mutatis mutandis.

0210 12 19

Dried or smoked

The explanatory note to subheadings 0210 11 31 and 0210 11 39 applies, mutatis mutandis.

0210 19 10

Bacon sides or spencers

The terms ‘bacon sides’ and ‘spencers’ are defined in paragraphs (g) and (h) of additional note 2(A) to this chapter.

0210 19 20

Three-quarter sides or middles

The terms ‘three-quarter sides’ and ‘middles’ are defined in paragraphs (ij) and (k) of additional note 2(A) to this chapter.

0210 19 30

Fore-ends and cuts thereof

The term ‘fore-ends’ is defined in paragraph (c) of additional note 2(A) to this chapter.

0210 19 40

Loins and cuts thereof

The term ‘loins’ is defined in paragraph (e) of additional note 2(A) to this chapter.

0210 19 60

Fore-ends and cuts thereof

The term ‘fore-ends’ is defined in paragraph (c) of additional note 2(A) to this chapter.

0210 20 10 and 0210 20 90

Meat of bovine animals

These subheadings cover only the meat of animals of heading 0102 , salted, in brine, dried or smoked; offal of bovine animals falls in subheading 0210 99 51 or 0210 99 59 .

0210 99 10

Of horses, salted, in brine or dried

This subheading covers only the meat of animals of subheadings 0101 21 00 to 0101 29 90 , salted, in brine or dried. Smoked horsemeat falls in subheading 0210 99 39 . Horse offal falls in subheading 0210 99 85 .

0210 99 21 and 0210 99 29

Of sheep and goats

These subheadings cover the meat of animals of heading 0104 , salted, in brine, dried or smoked. Offal of these species falls in subheading 0210 99 85 .

0210 99 31

Of reindeer

See the explanatory note to subheading 0208 90 30 , third paragraph.

0210 99 49

Other

This subheading includes heads or halves of heads of domestic swine, with or without the brains, cheeks or tongues, including parts thereof (see additional note 2(C) to this chapter). Parts of heads are defined in the third paragraph of the aforementioned additional note.

For a definition of offal, see the HS Explanatory Note to heading 0206 .

0210 99 90

Edible flours and meals of meat or meat offal

This subheading also covers pellets of these flours and meals.

0301

Live fish

0301 11 00 and 0301 19 00

Ornamental fish

See the HS Explanatory Note to subheadings 0301 11 and 0301 19 .

0301 11 00

Freshwater fish

This subheading includes:

1.  Hemigrammus ocellifer;

2.  goldfish (Carassius auratus) and the golden carp;

3.  mollies, including the black molly (Mollienisia latipinna and velifera), the green swordtail and its red and albino variants (Xiphophorus helleri), the red, gold, black and white platys (Platypoecilus maculatus) and the swordtail and platy hybrids (Xiphophorus and Okattoiecukys), namely the black swordtail and the Berlin swordtail;

4.  Siamese fighting fish (Betta splendens), the paradise fish (Macropodus opercularis or viridi-auratus), the gouramis and the dwarf gouramis (Trichogaster trichopterus and Colisa lalia and fasciata);

5.  angel fish (Pterophyllum scalare and eimckei).

0301 19 00

Other

This subheading includes:

1.  the Chaetodontidae;

2.  the Labridae;

3.  the Scaridae (parrot fish, false parrot fish and scarichthys).

0302

Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304

0302 11 10 to 0302 11 80

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

These subheadings cover:

1.  sea trout (Salmo trutta trutta);

2.  river trout or common trout (Salmo trutta fario);

3.  lake trout (Salmo trutta lacustris);

4.  rainbow trout or American trout or steelhead (Oncorhynchus mykiss);

5.  cutthroat trout (Oncorhynchus clarki);

6.  golden trout (Oncorhynchus aguabonita);

7.  gila trout (Oncorhynchus gilae);

8.  trout of the species Oncorhynchus apache;

9.  trout of the species Oncorhynchus chrysogaster.

0302 13 00

Pacific salmon ( Oncorhynchus nerka , Oncorhynchus gorbuscha , Oncorhynchus keta , Oncorhynchus tschawytscha , Oncorhynchus kisutch , Oncorhynchus masou and Oncorhynchus rhodurus )

This subheading covers:

1.  red salmon or sockeye salmon or Alaska red salmon (Oncorhynchus nerka);

2.  pink salmon or humpback salmon (Oncorhynchus gorbuscha);

3.  keta salmon or dog salmon or chum salmon (Oncorhynchus keta);

4.  chinook or king salmon or Californian salmon or spring salmon (Oncorhynchus tschawytscha);

5.  silver salmon or coho salmon (Oncorhynchus kisutch);

6.  Japanese salmon or Japanese cherry salmon (Oncorhynchus masou);

7.  salmon of the species Oncorhynchus rhodurus.

0302 19 00

Other

Among the other freshwater salmonidae included here are:

1.  lake whitefish or white fish, vendace and powan (Coregonus clupeaformis, Coregonus fera, Coregonus albula, Coregonus lavaretus);

2.  houting (Coregonus oxyrhynchus);

3.  char (Salvelinus alpinus), brook trout sometimes called ‘Fountain salmon’) (Salvelinus fontinalis), lake char or namaycush or christivomer (Salvelinus namaycush or Christivomer namaycush).

0302 21 10 to 0302 29 80

Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding edible fish offal of subheadings 0302 91 to 0302 99

Flat fish are not flattened in a vertical plane like skate but in a horizontal plane, with two eyes on the upper side.

0302 29 80

Other

This subheading includes: brill (Scophthalmus rhombus), common dab (Pleuronectes limanda or Limanda limanda), lemon sole (Pleuronectes microcephalus or Microstomus kitt), the European or mud flounder (Platichthys flesus or Flesus flesus).

0302 31 10 and 0302 31 90

Albacore or longfinned tunas ( Thunnus alalunga )

Albacore or longfinned tunas are recognisable by their long pectoral fins, which reach to behind the anus and by their dark blue backs and blue-grey flanks and belly.

0302 32 10 and 0302 32 90

Yellowfin tunas ( Thunnus albacares )

Yellowfin tunas are easily recognised by the sickle-shape of their anal and second dorsal fins.

0302 33 10 and 0302 33 90

Skipjack or stripe-bellied bonito
Skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis) are distinguished by the presence of four to seven dark, longitudinal stripes on their bellies. Their dark blue backs are accentuated by a clearly defined area of green above the pectoral fin which fades away towards the middle of the body. They have silvery flanks and bellies and short fins. ►M37  
These subheadings do not cover the Atlantic or belted bonitos (Sarda sarda), which have oblique bands on their backs. These fish, if fresh or chilled, are classified in subheading 0302 49 90.  ◄

0302 41 00

Herring ( Clupea harengus , Clupea pallasii )

For the purposes of this subheading, the term ‘herring’ is to be taken to mean only Clupeidae of the species Clupea harengus (Nordic herring) and Clupea pallasii (Pacific herring). The fish known as ‘Indian herring’ (Chirocentrus dorab) are classified in subheading 0302 89 90 when imported fresh or chilled.

0302 43 10

Sardines of the species Sardina pilchardus

This subheading also includes large adult sardines (up to 25 cm) known as ‘pilchards’.

0302 43 90

Brisling or sprats ( Sprattus sprattus )

For the purposes of this subheading, the term ‘sprats’ is to be taken to mean only Clupeidae of the species Sprattus sprattus; these fish, closely related to herring but of a much smaller size, are often wrongly called ‘Norwegian anchovy’.

▼M37

0302 49 90

Other

This subheading also includes:

1.  the Atlantic or belted bonitos (Sarda sarda), which have oblique bands on their backs, as well as all other Sarda species;

2.  capelin (Mallotus villosus).

▼B

0302 51 10 and 0302 51 90

Cod ( Gadus morhua , Gadus ogac , Gadus macrocephalus )

Cod may be up to 1,5 m in length. They have olive-coloured backs with dark spots and a clear belly with a white lateral line. They have three dorsal fins, a short ventral fin and a barbel on the chin.

0302 53 00

Coalfish ( Pollachius virens )

Coalfish are more commonly known as saithe or coley.

0302 74 00

Eels ( Anguilla spp.)

For the purposes of this subheading, the term ‘eels’ is to be taken to apply only to eels properly so-called (Anguilla spp.), including the European eel (Anguilla anguilla) in its two forms (the large-headed eel and the pointed-nosed or long-snouted eel), the American eel (Anguilla rostrata), the Japanese eel (Anguilla japonica) and the Australian eel (Anguilla australis).

Consequently, fish which are wrongly called eels such as conger-eels, also known as ‘sea-eels’ (Conger conger), moray or murry, also known as ‘moray eels’ (Muraena helena) and sand-eels or lance (Ammodytes spp.) are excluded from this subheading and fall in subheading 0302 89 90 .

0302 81 15

Piked dogfish ( Squalus acanthias) and catsharks ( Scyliorhinus spp.)

Piked dogfish are spiny sharks with lateral gill slits located above the pectorals; their bodies are rounded and smooth; their backs are grey and their bellies white; they may be up to 1 m in length.

0302 81 80

Other

This subheading includes the tope (Galeorhinus galeus or Galeus canis).

0302 89 10

Freshwater fish

The freshwater fish falling in this subheading include:

1.  tench (Tinca tinca);

2.  barbel (Barbus spp.);

3.  perch: common perch (Perca fluviatilis), black-bass perch (Micropterus spp.), sun perch (Lepomis gibbosus) and ruff or pope (Gymnocephalus cernuus or Acerina cernua);

4.  common bream (Abramis brama) and silver bream (Blicca bjoerkna);

5.  pike (Esox spp.) and spear pike (Lepisosteus spp.);

6.  bleak (Alburnus alburnus), common gudgeon (Gobio gobio), Danube gudgeon (Gobio uranoscopus), bullhead pike (Cottus gobio), and river burbot (eel-pout) (Lota lota);

7.  river lampreys or small lampern (Lampetra fluviatilis) and brook lamprey (Lampetra planeri);

8.  fish of the genera Leuciscus spp., Rutilus spp. and Idus spp., for example, roach, dark or dusky ide, wall-eyed ide or red roach, chub or large-headed European chub, dace;

9.  grayling (Thymallus spp.);

10.  pike-perch or zander (Stizostedion lucioperca).

▼M37

0302 89 90

Other

The saltwater fish falling in this subheading include:

1.  whiting-pout (Trisopterus luscus and Trisopterus esmarki);

2.  comber (Serranus spp.) and grouper (Epinephelus spp.);

3.  striped mullet (Mullus barbatus) and red mullet or surmullet (Mullus surmuletus);

4.  gurnard or gurnet (Trigla, Eutrigla, Aspitrigla, Lepidotrigla and Trigloporus spp.);

5.  scorpion fish (Scorpaena spp.);

6.  sea lamprey (Petromyzon marinus);

7.  garfish or needle-fish (Belone belone) and weevers (Trachinus spp.);

8.  smelt (Osmerus spp.);

9.  fish of the species Kathetostoma giganteum.

▼B

0302 91 00

Livers, roes and milt

Livers, roes and milt of fish, fresh or chilled, which by reason of their species and condition are fit for human consumption remain in this subheading even if intended for industrial use.

0303

Fish, frozen, excluding fish fillets and other fish meat of heading 0304

The provisions of the explanatory notes to the subheadings of heading 0302 apply, mutatis mutandis, to the subheadings of this heading.

0304

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

0304 31 00 to 0304 49 90

Fresh or chilled fillets

See the HS Explanatory Note to heading 0304 , first paragraph, (1).

These subheadings also cover fillets cut into pieces, provided that the pieces can be identified as having been obtained from fillets. The species most used for this purpose are trout, salmon, cod, haddock, saithe, redfish (for example, Norway haddock), whiting, hake, gilt head bream or dorade, sole, plaice, turbot, ling, tuna, mackerel, herring and anchovy.

0304 49 90

Other

This subheading includes fillets of herring.

0304 61 00 to 0304 89 90

Frozen fillets

See the explanatory note to subheadings 0304 31 00 to 0304 49 90 .

These subheadings include deep-frozen blocks or slabs consisting of fillets or pieces of fillets (usually from cod), whether or not mixed with a small amount (not exceeding 20 % by weight) of separate flakes of the same species of fish used merely to fill up spaces in the blocks or slabs. The blocks or slabs are intended to be cut up into smaller pieces (portions, fingers, etc.) which are packed for retail.

0304 93 10

Surimi

Surimi is an intermediate product marketed in a frozen state. It consists of a whitish paste with practically no smell or taste and made from finely minced, washed and sieved fish meat. Successive washings remove most of the fat and water-soluble protein. In order to improve the consistency and stabilise the product in the frozen state, small quantities of additives (for example, sugar, salt, D-glucitol (sorbitol) and di- or triphosphate) are added.

This subheading does not cover surimi-based preparations (subheading 1604 20 05 ).

0304 94 10

Surimi

See the explanatory note to subheading 0304 93 10 .

0304 95 10

Surimi

See the explanatory note to subheading 0304 93 10 .

0304 99 10

Surimi

See the explanatory note to subheading 0304 93 10 .

0305

Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption

0305 10 00

Flours, meals and pellets of fish, fit for human consumption

Flours and meals of fish are generally rendered edible by de-oiling and de-odorisation and may sometimes be known as ‘fish concentrate’.

This subheading also covers products known as ‘instant fish’ obtained from the flesh of fresh fish, frozen, cut into small pieces, finely shredded and dried.

▼M10

0305 20 00

Livers, roes and milt of fish, dried, smoked, salted or in brine

This subheading includes, inter alia, salted hard roes intended for the manufacture of caviar or caviar substitutes.

These roes are unsuitable for immediate consumption as caviar or caviar substitutes. Although they might be intended for human consumption, they are not consumable as caviar or caviar substitutes in the state as presented without further processing. Such processing includes for instance additional cleaning to remove adherent organs or rinsing to lower the salt content in order to render the product suitable for human consumption.

This subheading excludes hard roes suitable for immediate consumption as caviar or caviar substitutes (heading 1604).

▼B

0305 31 00 to 0305 39 90

Fish fillets, dried, salted or in brine, but not smoked

The explanatory note to subheadings 0304 31 00 to 0304 49 90 applies, mutatis mutandis. Smoked fish fillets are classified in subheadings 0305 41 00 to 0305 49 80 .

0305 41 00 to 0305 49 80

Smoked fish, including fillets, other than edible fish offal

See the HS Explanatory Note to heading 0305 , fourth paragraph.

▼M37

0305 63 00

Anchovies (Engraulis spp.)

The anchovies in brine belonging to this subheading have undergone no further preparation. They are put up in small barrels or jars or often in hermetically sealed cans without having undergone any heat treatment after closure of the can.

▼B

0306

Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked crustaceans, whether in shell or not, whether or not cooked before or during the smoking process; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption

Crustaceans which have been shelled and cooked (for example, cooked and peeled tails of shrimps, usually frozen), are classified in heading 1605 .

Partially shelled parts of crabs (for example, claws) which have been cooked by steaming or by boiling in water and are ready to eat without further shelling are also classified in heading 1605 .

0306 11 10 and 0306 11 90

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

Unlike true lobsters, rock lobsters and other sea crawfish are red and have only very small claws but strongly developed antennae. In addition, they have a spiny, knobbly carapace.

0306 11 10

Crawfish tails

This subheading covers crawfish tails in shell, whole or divided into two parts, as well as shelled tails.

0306 11 90

Other

This subheading covers crawfish in shell, whole or split lengthwise, as well as crawfish meat.

0306 12 10 and 0306 12 90

Lobsters ( Homarus spp.)

Lobsters are crustaceans with large claws. Uncooked lobsters are dark blue in colour with white or yellowish marbling; they become red only on cooking.

Lobsters are put up in virtually the same way as rock lobsters and other sea crawfish.

0306 14 10 to 0306 14 90

Crabs

The term ‘crabs’ covers a large variety of claw-bearing crustaceans of widely differing sizes which are distinguished from crawfish, lobsters, shrimps and prawns, and crayfish by the absence of a fleshy articulated tail.

0306 14 90

Other

This subheading includes, in addition to the European sea crabs such as the swimming crab (Portunus puber) and the spider crab (Maia squinado), a large number of other species (Cancer, Carcinus, Portunus, Neptunus, Charybdis, Scylla, Erimacrus, Limulus, Maia, Menippi spp., in particular), as well as the freshwater crab known as the ‘Chinese crab’ (Eriocheir sinensis).

0306 15 00

Norway lobsters ( Nephrops norvegicus )

Norway lobsters, also known as Dublin Bay prawns, are recognisable by their long, slender and prismatic claws.

0306 16 91 to 0306 17 99

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

These subheadings include:

1.  prawns, some varieties of which are sometimes known as ‘pink shrimps’ (although certain varieties do not really turn pink until cooked) of the family Pandalidae;

2.  brown or grey shrimps of the genus Crangon;

3.  shrimps and prawns of the families Palaemonidae and Penaeidae. Included among them are the common prawn (Palaemon serratus) and the royal or caramota shrimp (Penaeus caramota or Penaeus kerathurus).

0306 19 10

Freshwater crayfish

Crayfish are freshwater crustaceans, the most important species of which belong to the genera Astacus, Cambarus, Orconectes and Pacifastacus.

This subheading also covers tails.

0306 31 00

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

See the explanatory notes to subheadings 0306 11 10 and 0306 11 90 .

0306 32 10 to 0306 32 99

Lobsters ( Homarus spp.)

See the explanatory note to subheadings 0306 12 10 and 0306 12 90 .

0306 33 10 and 0306 33 90

Crabs

See the explanatory notes to subheadings 0306 14 10 to 0306 14 90 .

0306 33 90

Other

This subheading includes, in addition to the European sea crabs such as the swimming crab (Portunus puber) and the spider crab (Maia squinado), a large number of other species (Paralithodes chamchaticus, Callinectes sapidus, Chionoecetes spp., Cancer, Carcinus, Portunus, Neptunus, Charybdis, Scylla, Erimacrus, Limulus, Maia, Menippi spp., in particular), as well as the freshwater crab known as the ‘Chinese crab’ (Eriocheir sinensis).

0306 34 00

Norway lobsters ( Nephrops norvegicus )

See the explanatory note to subheading 0306 15 00 .

0306 35 10 to 0306 36 90

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

See the explanatory note to subheadings 0306 16 91 to 0306 17 99 .

0306 39 10

Freshwater crayfish

See the explanatory note to subheading 0306 19 10 .

0306 91 00

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

The explanatory note to subheadings 0306 11 10 and 0306 11 90 applies mutatis mutandis.

0306 92 10 and 0306 92 90

Lobsters (Homarus spp.)

The explanatory note to subheadings 0306 12 10 and 0306 12 90 applies mutatis mutandis.

0306 93 10 and 0306 93 90

Crabs

The explanatory note to subheadings 0306 14 10 to 0306 14 90 applies mutatis mutandis.

0306 93 90

Other

The explanatory note to subheading 0306 33 90 applies mutatis mutandis.

0306 94 00

Norway lobsters (Nephrops norvegicus)

The explanatory note to subheading 0306 15 00 applies mutatis mutandis.

0306 95 11 to 0306 95 90

Shrimps and prawns

The explanatory note to subheadings 0306 16 91 to 0306 17 99 applies mutatis mutandis.

0306 99 10

Freshwater crayfish

See the explanatory note to subheading 0306 19 10 .

0307

Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked molluscs, whether in shell or not, whether or not cooked before or during the smoking process; flours, meals and pellets of molluscs, fit for human consumption

0307 11 10 to 0307 19 00

Oysters

These subheadings cover only the bivalve molluscs of the genera Ostrea, Crassostrea (also called Gryphaea) and Pycnodonta.

A distinction is usually made between flat oysters (of the genus Ostrea) and those with irregular shells such as the Portuguese oyster (Crassostrea angulata) and the Blue Point or Virginian oyster (Crassostrea virginica).

0307 11 10

Flat oysters (of the genus Ostrea ), live and weighing (shell included) not more than 40 g each

Only oysters of the genus Ostrea weighing not more than 40 g each (including the shell) are classified in this subheading. The flat oysters gathered in Europe are in general of the species Ostrea edulis. There are other species such as, in particular, Ostrea lurida of the Pacific coast of North America and Ostrea chilensis of Chile.

0307 11 90 to 0307 19 00

Other

Oysters of the genus Ostrea weighing more than 40 g each, as well as all oysters, immature or adult, of the genus Crassostrea (called also Gryphaea) and of the genus Pycnodonta are classified in these subheadings.

The genus Crassostrea includes the Portuguese oyster (Crassostrea angulata), the Japanese oyster (Crassostrea gigas) and the oyster known as the Blue Point or Virginian (Crassostrea virginica).

0307 42 90

Other

This subheading includes cuttle fish of the species Sepia pharaonis, jumbo flying squid (Dosidicus gigas) and Japanese flying squid (Todarodes pacificus).

0307 43 99

Other

See the explanatory notes to subheading 0307 42 90 .

0307 49 80

Other

See the explanatory notes to subheading 0307 42 90 .

0307 71 00 to 0307 79 00

Clams, cockles and ark shells (families Arcidae, Arcticidae, Cardiidae, Donacidae, Hiatellidae, Mactridae, Mesodesmatidae, Myidae, Semelidae, Solecurtidae, Solenidae, Tridacnidae and Veneridae)

These subheadings include:

1.  clams (Scrobicularia plana), thresher clams (Mactra spp.) and cockles (Cardium spp.);

2.  razor shells (Solen spp.), such as razor clams (Solen marginatus, Solen siliqua and Solen ensis), and hardshell clams (Venus mercenaria and Venus verrucosa).

0307 91 00 to 0307 99 00

Other, including flours, meals and pellets, fit for human consumption

These subheadings include:

1.  sea snails such as the common whelk (Buccinum undatum);

2.  winkles (Littorina and Lunatia spp.);

0401

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

In so far as the products contain no additions other than those provided for in the HS General Explanatory Note to this chapter, second paragraph, this heading includes:

1.  full-cream milk, unprocessed, and such milk partially or completely skimmed;

2.  pasteurised milk, i.e., milk, the keeping qualities of which have been improved by partial elimination of microbial growths by means of heat treatment;

3.  sterilised milk, including UHT milk, which keeps longer, the microbial growths having been virtually eliminated by a more extensive heat treatment;

4.  homogenised milk, in which the fat globules of the natural emulsion have been fragmented — by mechanical means under very high pressure linked with heat treatment — into glomerules of smaller dimensions, which partially prevents the formation of cream;

5.  peptonised milk, i.e. milk, the digestibility of which has been improved by adding pepsins to process the proteins;

6.  cream, which is the fatty layer which forms naturally on the top of standing milk by slow agglomeration of the fatty emulsifying globules. Whether removed by hand or extracted by centrifuging the milk in a cream separator, it contains, in addition to the other constituents of milk, a fairly high fat content (usually exceeding 10 % by weight). Certain centrifuge processes produce creams with a fat content in excess of 50 % by weight.

Cream is regarded as ‘not concentrated’ within this heading, no matter what its percentage of fat content, so long as it has been obtained wholly:

(a)  by skimming the surface of the milk,

(b)  by centrifuging.

However, ‘concentrated’ cream produced by different means, such as the evaporation of water during heat treatment, falls in heading 0402 .

0402

Milk and cream, concentrated or containing added sugar or other sweetening matter.

This heading includes milk powders to which disinfection centrifugate has been added back, provided that the ratio of natural milk constituents is not disturbed (otherwise, heading 0404 ).

Products containing soya lecithin (emulsifier) in excess of 3 % by weight of the dry matter are excluded from this heading.

See also the HS Explanatory Note to heading 0404 , exclusion (d).

0403

Buttermilk, curdled milk and cream, yogurt, 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

Products in paste form which are normally eaten with a spoon are not to be classified as products in powder, granules or other solid forms.

For the purposes of this heading, the term ‘buttermilk’ covers both sweet (i.e., non-acidified) and acidified buttermilk.

0403 10 11 to 0403 10 99

Yogurt

These subheadings apply only to products which are obtained by the lactic fermentation of Streptococcus thermophilus and Lactobacillus delbrueckii subsp. bulgaricus, exclusively.

These subheadings do not apply to products which, after fermentation, have been subjected to a heat treatment which has deactivated the yogurt cultures (subheading 0403 90 ).

0403 90 11 to 0403 90 99

Other

See the explanatory note to subheadings 0403 10 11 to 0403 10 99 .

These subheadings do not cover products of the type ‘cagliata’ as described in the explanatory note to subheadings 0406 10 30 to 0406 10 80 , third paragraph.

0404

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

See the explanatory note to heading 0402 , first paragraph.

0404 90 21 to 0404 90 89

Other

The explanatory note to heading 0402 applies, mutatis mutandis.

These subheadings include concentrated milk proteins obtained by partially removing the lactose and mineral salts from skimmed milk and in which the protein content amounts to 85 % or less by weight of the dry matter. The protein content is calculated by multiplying the nitrogen content by a conversion factor of 6,38.

When the protein content of a concentrated milk protein exceeds 85 % by weight of the dry matter, the product is covered by heading 3504 (see additional note 1 to Chapter 35).

0405

Butter and other fats and oils derived from milk; dairy spreads

0405 10 11 to 0405 10 90

Butter

The term ‘butter’ is defined in note 2(a) and in subheading note 2 to this chapter.

See also the HS Explanatory Note to heading 0405 , (A).

Butter is an aqueous emulsion in milk-fat, the water being its dispersed phase and the fat its dispersion medium.

On the other hand, cream (headings 0401 and 0402 ) — in which the percentage of fat may in some cases equal that of butter — is an emulsion of fat globules in water, the water being its dispersion medium and the fat the dispersed phase.

From this difference in structure, it follows that, by adding the appropriate quantity of water to cream, one can approximately reconstitute the original milk, but this is not possible with butter.

0405 20 10 to 0405 20 90

Dairy spreads

The expression ‘dairy spreads’ is defined in note 2(b) to this chapter.

See also the HS Explanatory Note to heading 0405 , (B).

0405 90 10 and 0405 90 90

Other

See subheading note 2 to this chapter and the HS Explanatory Note to heading 0405 , (C).

0406

Cheese and curd

Products in which the milk-fat has been wholly or partially replaced by other (for example, vegetable) types of fat are not regarded as cheese within this heading (generally, heading 2106 ).

0406 10 30 to 0406 10 80

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

For whey cheese, see the HS Explanatory Note to heading 0406 , second paragraph.

Curd or ‘white cheese’ is the product obtained from curdled milk from which most of the serum has been extracted (for example, by draining or squeezing). Curd (other than in powder) with up to 30 % by weight of added sugar and fruit is regarded as retaining the character of curd and remains classified in these subheadings.

These subheadings include products of the type ‘cagliata’, i.e., products obtained by coagulating with rennet, other enzymes or acid treatment, full-cream milk, milk partially or completely skimmed, from which most of the serum has been extracted. These products are presented in the form of a paste not yet plastic-curd, smooth, easy to separate into grains, with an intense characteristic smell and with a sodium chloride content not exceeding 0,3 % by weight. They are ‘intermediate’ products, needing to be further processed, mainly to obtain cheeses.

0406 20 00

Grated or powdered cheese, of all kinds

This subheading covers:

1.  grated cheeses, usually used as seasonings or for other purposes in the food-processing industry. They are most often obtained from hard cheeses (for example, Grana, Parmigiano Reggiano, Emmental, Reggianito, Sbrinz, Asiago, Pecorino, etc.). These cheeses may have been partially dehydrated with a view to ensuring the longest possible preservation.

This classification also covers cheeses which, after grating, are agglomerated;

2.  powdered cheeses usually used in the food industry. They are made from all kinds of cheeses which have been either liquefied and then powdered, or reduced to a paste and dried and ground.

0406 30 10 to 0406 30 90

Processed cheese, not grated or powdered

See the HS Explanatory Note to heading 0406 , first paragraph, (3).

0406 40 10 to 0406 40 90

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

See the HS Explanatory Note to subheading 0406 40 .

The main feature of these cheeses is an irregular pigmentation due to the development of mould in the body of the cheese.

0406 40 90

Other

This subheading includes cheeses with a clearly visible white/greyish irregular pigmentation in the body of the cheese, obtained by using colourless Penicillium roqueforti strains.

0407

Birds' eggs, in shell, fresh, preserved or cooked

This heading also covers rotten eggs in shell, as well as eggs in which the incubation process has started.

Preservation may be achieved by treating the outside of the eggs with a fat, wax or paraffin wax, by immersion in a solution of lime or silicate (soda or potash), or by other methods.

The term ‘poultry’ means the birds of heading 0105 .

0407 11 00 to 0407 19 90

Fertilised eggs for incubation

These subheadings cover only eggs of poultry and of other birds meeting the terms laid down by the competent authorities.

0408

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

0408 11 80

Other

This subheading includes egg yolks suitable for human consumption and egg yolks unfit for human consumption other than those falling under subheading 0408 11 20 .

This also includes dried egg yolk which has been preserved by the addition of small quantities of chemicals and is intended for making cakes and pastries, products of the macaroni type and similar products.

0408 19 81 and 0408 19 89

Other

The first sentence of the explanatory note to subheading 0408 11 80 applies, mutatis mutandis.

0408 91 80

Other

The explanatory note to subheading 0408 11 80 applies, mutatis mutandis.

0408 99 80

Other

The explanatory note to subheading 0408 11 80 applies, mutatis mutandis.

In addition to whole eggs with their shell removed, which may be presented fresh, this subheading covers preserved fluid whole eggs preserved, for example, by adding salt or chemical preservatives and frozen whole eggs. It also includes eggs cooked by steaming or by boiling in water, and moulded eggs (for example, cylindrical ‘long’ eggs made up from the yolks and whites of several eggs).

►M6  This subheading includes pasteurised liquid birds’ eggs which have the organoleptic properties identical to that of a fresh birds’ egg, whether or not containing small amounts of added water and chemical preservatives (for example, citric acid (E 330)). ◄

0505

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

0505 10 10 and 0505 10 90

Feathers of a kind used for stuffing; down

Products of these subheadings are defined in the HS Explanatory Note to subheading 0505 10 .

0505 10 10

Raw

This subheading covers feathers of a kind used for stuffing and down in the condition as plucked from the body of the bird, even if the operation was effected when the feathers were wet. It also covers feathers and down which, after plucking, have been subjected to a dust-removal treatment, have been disinfected, or have undergone a merely preservative treatment.

This subheading also covers salvaged (or used) feathers, which cannot be reused in their existing state as feathers for stuffing. Products of this subheading are, generally, presented in the form of compressed bales.

0505 10 90

Other

This subheading covers feathers of a kind used for stuffing and down which have been given a more elaborate cleaning treatment than that referred to in the explanatory note to subheading 0505 10 10 , for example, washing in water or steam and drying with hot air.

0505 90 00

Other

This subheading includes:

1.  skins and other parts of birds (heads, wings, necks, etc.) with their feathers or down, intended, for example, for the manufacture of head-dress accessories;

2.  skins of birds without tectrices, especially the part of goose skin known as ‘swan skin’, used mainly for the manufacture of pompons;

3.  large feathers from the wing or tail or other parts of the plumage, unusable for stuffing, particularly because of their size and the rigidity of their scapes;

4.  ornamental parts intended, after working, for the manufacture of trimmings for head-dresses, for artificial flowers, etc. Such parts are, for example, feathers of ostrich, egret, heron, pheasant, marabou, ibis, peacock, bird of paradise, flamingo, jay, humming bird, magpie, vulture, gull and stork;

5.  feathers, generally of a uniform length, used for the manufacture of feather dusters and feather brushes;

6.  certain well defined parts of feathers such as the quills and the scapes, whether or not split (for example, for the manufacture of tooth picks, fishing tackle), barbs cut from the scape or attached to a thin shaving of the scape, whether or not with trimmed edges (pulled feathers). However, if despite any processing undergone these retain the character of feathers for stuffing, they fall in subheading 0505 10 10 or 0505 10 90 .

This subheading also includes products known as ‘gerissene Hahnenhälse’ which are the scapes of feathers, trimmed except for their fine end portions, which retain small plumes or barbs which the trimming process has been unable to remove;

7.  powders (or meal) and waste of feathers or of parts of feathers.

0506

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

0506 10 00

Ossein and bones treated with acid

See the HS Explanatory Note to heading 0506 , second paragraph, (3).

0506 90 00

Other

See the HS Explanatory Note to heading 0506 , second paragraph, (1), (2), (4) and (5).

0510 00 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

In addition to the products mentioned in the HS Explanatory Note to heading 0510 , this heading includes chilled or frozen placenta tissue, whether or not in sterile containers.

0511

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

0511 91 10

Fish waste

See the HS Explanatory Note to heading 0511 , (6), paragraphs (i) to (iv).

0511 91 90

Other

This subheading covers:

1.  inedible fish eggs, roes and milt (see the HS Explanatory Note to heading 0511 , (5), paragraphs (i) and (ii));

2.  waste of crustaceans, molluscs or other aquatic invertebrates, for example, shells of shrimps and prawns, whether or not powdered;

3.  dead animals of Chapter 3, inedible or classed unfit for human consumption, for example, daphnids, known as water fleas, and other ostracoda or phyllopods, dried, for feeding aquarium fish.

0511 99 31 and 0511 99 39

Natural sponges of animal origin

See the HS Explanatory Note to heading 0511 , (14).

0511 99 31

Raw

In addition to sponges imported in the state in which they have been taken from the sea, this subheading includes natural sponges which have had their exterior covering, soft viscous substances and some of their extraneous matter (for example, calcareous substances, sand) removed by threshing or crushing and washing in seawater.

This subheading also covers natural sponges which have had their unusable parts (rotten parts, for example) removed, for example, by cutting, and, in general, all sponges which have not undergone chemical treatment.

0511 99 39

Other

This subheading covers sponges which have been further prepared to remove entirely their calcareous substances, to lighten them in colour (by treatment with bromine or with sodium thiosulphate), to degrease them (by soaking in a solution of ammonia), to bleach them (by soaking in 2 % oxalic acid) or, by other chemical treatments, to make them suitable for use.

0511 99 85

Other

This subheading includes the products described in the HS Explanatory Note to heading 0511 , (2), (3), (4), (7), (8) and (13). This subheading also covers dead animals of Chapter 1, inedible or classed unfit for human consumption.

This subheading does not include animal blood plasma (heading 3002 , for example).

0601

Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or in flower; chicory plants and roots other than roots of heading 1212

0601 20 30

Orchids, hyacinths, narcissi and tulips

This subheading includes epiphytic orchids (for example, orchids of the genera Cattleya and Dendrobium).

0602

Other live plants (including their roots), cuttings and slips; mushroom spawn

0602 10 10 and 0602 10 90

Unrooted cuttings and slips

These subheadings cover:

1.  the live parts of plants without roots which have been separated from the parent plant to become independent plants (cuttings);

2.  the live parts of plants with buds (eyes) which are intended for grafting on to plants (slips).

0602 40 00

Roses, grafted or not

This subheading covers both cultivated roses and dog or wild roses.

0602 90 10

Mushroom spawn

Mushroom spawn is the term given to a net of fragile threads (Thallus or Mycelium), often found underground, which lives and grows on the surface of decomposing animal or vegetable matter and develops in the tissues themselves and produces mushrooms.

Mushroom spawn bred for commercial purposes is sold in the form of squares, comprising fragments of half-decomposed straw on which are deposited layers of mycelium.

This subheading also includes a product consisting of mushroom spawn, not fully developed, placed in microscopic amounts on a layer of cereal grains enclosed in a compost of sterilised horse manure (a mixture of straw and horse dung).

0602 90 41

Forest trees

This subheading includes young plants from the seeds of coniferous or deciduous trees, normally used for afforestation. They are generally supplied without balled roots.

0602 90 45

Rooted cuttings and young plants

This subheading includes young plants, not elsewhere specified or included, i.e., plants requiring further nursery cultivation before being planted. These are one- to two-year-old seedlings, also rooted cuttings, grafted or budded root-stocks or plants, layers and plants which are generally not older than two to three years.

0602 90 48

Other

This subheading includes trees and shrubs of European or exotic species, not elsewhere specified or included, which are not normally used for afforestation. They are generally supplied with balled roots.

0602 90 50

Other outdoor plants

This subheading includes winter-hardy plants which are intended for permanent planting, whose non-woody stem above the ground dies in autumn and sends out new shoots in spring.

This subheading also includes ferns, marsh and aquatic plants (other than those of heading 0601 and of subheading 0602 90 99 ).

This subheading also includes turf rolls and turf slabs for making lawns.

0603

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

0603 11 00 to 0603 19 70

Fresh

These subheadings include flowers and flower buds, the natural colour of which has been modified or enhanced, particularly by absorption treatment with coloured solutions before or after cutting or merely by soaking, provided that these products are imported fresh.

0603 19 70

Other

This subheading includes sunflowers and reseda. However, the stems and leaves of these two plants (without flowers) fall in subheading 1404 90 00 .

This subheading also includes willow branches with buds or flowers. However, willow branches without buds or flowers fall in subheading 1401 90 00 .

0604

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

0604 20 11

Reindeer moss

This is a plant of the Cladoniaceae family (Cladonia rangiferina, Cladonia silvatica and Cladonia alpestris).

0604 20 90

Other

This subheading does not cover fresh ears of sweetcorn (Zea mays var. saccharata) (Chapter 7) or of cereal plants (Chapter 10).

0604 90 11

Reindeer moss

See the explanatory note to subheading 0604 20 11 .

0604 90 91

Not further prepared than dried

This subheading does not cover dried branches which have been twisted or formed into spirals, regardless of whether they were twisted or formed into spirals before being dried (subheading 0604 90 99 ).

This subheading does not cover the simply dried ears of sweetcorn (Zea mays var. saccharata) (Chapter 7) or of cereal plants (Chapter 10).

0604 90 99

Other

This subheading includes the dried ears of cereal plants (for example, maize) which have been bleached, dyed, impregnated or otherwise treated for ornamental purposes. This subheading also includes dried branches which have been twisted or formed into spirals.

0701

Potatoes, fresh or chilled

0701 90 50

New, from 1 January to 30 June

New potatoes are distinguished by their pale colouring (usually, white or pink) and by their thin skin which is not set firm and is easily removed by scraping. In addition, they show no signs of germination.

0703

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

0703 10 11 to 0703 10 90

Onions and shallots

These subheadings cover all varieties of onion (Allium cepa) and shallots (Allium ascalonicum).

0703 10 11

Sets

This subheading covers one-year-old onion bulbs grown from seed, for planting out. Their diameter is generally 1 to 2 cm.

0703 20 00

Garlic

This subheading covers all varieties of garlic (Allium sativum) which are suitable for human consumption.

Garlic consisting of a single bulb without separate cloves, having an approximate diameter of between 25 mm and 50 mm and described in the trade as ‘solo garlic’, ‘pearl garlic’, ‘single bulb garlish’, ‘single clove garlic’ or ‘monobulb garlic’ (or any similar commercial denomination), is also covered by this subheading. This subheading does not cover so-called ‘great round-headed garlic’ or ‘elephant garlic’ (Allium ampeloprasum, falling under subheading 0703 90 00 ), which consists of a single bulb of an approximate diameter of 60 mm or more (i.e., significantly bigger and heavier than a multi-clove garlic bulb). The species Allium sativum and Allium ampeloprasum differ also regarding their respective gene pools.

0703 90 00

Leeks and other alliaceous vegetables

This subheading includes the common edible leek (Allium porrum), the Welsh onion or stone leek (Allium fistulosum) and chives (Allium schoenoprasum).

0704

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

0704 10 00

Cauliflowers and headed broccoli

See the HS Explanatory Note to heading 0704 , first paragraph, (1).

0704 90 10

White cabbages and red cabbages

This subheading covers white cabbage (Brassica oleracea L. var. capitata L. f. alba D. C.), including pointed cabbage (Brassica oleracea L. var. capitata L. f. var. alba D. C. subvar. conica and subvar. piramidalis) and red cabbage (Brassica oleracea L. var. capitata L. f. rubra (L.) Thell).

0704 90 90

Other

This subheading includes Savoy cabbage (Brassica oleracea L. var. bullata D. C. and var. sabauda L.), Chinese cabbage (for example, Brassica sinensis and Brassica pekinensis), kohlrabi or turnip-rooted cabbage (Brassica oleracea var. gongylodes) and sprouting broccoli or calabres (Brassica oleracea L. convar. botrytis (L.) Alef var. italica Plenck).

However, this subheading does not include:

(a)  edible roots of the genus Brassica (turnips fall in heading 0706 , and swedes or rutabagas (Brassica napus var. napobrassica) fall in heading 1214 );

(b)  forage kale, such as red or white marrowstem kale (Brassica oleracea var. medullosa) and cow cabbage (Brassica oleracea var. viridis) which fall in heading 1214 .

0706

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

0706 10 00

Carrots and turnips

This subheading covers only varieties of turnip and carrot (red or pink) suitable for human consumption. Forage carrots, generally white or pale yellow, forage turnips (Brassica campestris var. rapa) and swedes or rutabagas (Brassica napus var. napobrassica) fall in subheading 1214 90 10 .

0706 90 90

Other

This subheading includes:

1.  salad beetroot (Beta vulgaris var. conditiva);

2.  salsify (Tragopogon porrifolius) and scorzonera (Scorzonera hispanica);

3.  radishes of all kinds: white, black, pink etc. (Raphanus sativus var. sativus and niger especially);

4.  turnip-rooted parsley (Petroselinum crispum var. tuberosum) and rooted chervil (Chaerophyllum bulbosum);

5.  parsnips (Pastinaca sativa);

6.  Japanese artichokes or chorogi (Stachys affinis or Stachys sieboldii), which are elongated rhizomes, yellowish white in colour and generally the size of the little finger with a number of constrictions.

However, edible roots and tubers with a high starch or inulin content, such as Jerusalem artichokes, sweet potatoes, taro and yams, fall in heading 0714 .

0707 00

Cucumbers and gherkins, fresh or chilled

0707 00 90

Gherkins

The gherkins which fall in this subheading are a variety of small cucumber (85 or more to the kilogram).

0708

Leguminous vegetables, shelled or unshelled, fresh or chilled

0708 10 00

Peas ( Pisum sativum )

This subheading covers all peas of the species Pisum sativum, including forage peas (Pisum sativum var. arvense).

It does not cover cowpeas (including the black-eyed variety), which are beans falling in subheading 0708 20 00 , or chickpeas of the genus Cicer falling in subheading 0708 90 00 .

0708 90 00

Other leguminous vegetables

This subheading includes the products referred to in the HS Explanatory Note to heading 0708 , first paragraph, (3), (4), (5) and (6).

0709

Other vegetables, fresh or chilled

0709 20 00

Asparagus

This subheading covers only the young shoots or ‘spears’ of asparagus (Asparagus officinalis).

0709 40 00

Celery other than celeriac

This subheading covers celery of the varieties ‘Apium graveolens L. var. dulce (Mill.) Pers.’ (ribbed, stick or winter celery) and ‘Apium graveolens var. secalinium Alef.’ (leaf celery).

0709 59 10

Chanterelles

This subheading covers only chanterelles or girolles (egg mushroom), generally of the colour of egg yolk, of the species Cantharellus cibarius Fries and Cantharellus friesii Quélet. Similar edible kinds such as the false chanterelle (Clitocybe aurantiaca) and the horn-of-plenty (Craterellus cornucopioides), sometimes used as a substitute for truffles in charcuterie, fall in subheading 0709 59 90 .

0709 59 30

Flap mushrooms

This subheading covers only flap or boletus mushrooms of the genus Boletus and, in particular, the common flap mushroom or cep (Boletus edulis).

0709 60 10 to 0709 60 99

Fruits of the genus Capsicum or of the genus Pimenta

See the HS Explanatory Note to heading 0709 , first paragraph, (5).

0709 92 10 and 0709 92 90

Olives

Olives having had oil extracted but with a fatty-matter content higher than 8 % remain in these subheadings.

0709 99 10

Salad vegetables, other than lettuce ( Lactuca sativa ) and chicory ( Cichorium spp.)

This subheading covers all types of salad plants, other than garden lettuce (Lactuca sativa), chicory and endives (Cichorium spp.); these include:

1.  lamb's lettuce;

2.  dandelions (Taraxacum officinale).

0709 99 20

Chard (or white beet) and cardoons

This subheading covers chard, also called white beet, spinach beet, silver beet or leaf beet (Beta vulgaris subvar. cicla) and cardoons (Cynara cardunculus).

0709 99 40

Capers

Capers are the unopened flower buds of a spiny perennial shrub (Capparis spinosa).

0709 99 90

Other

This subheading includes:

1.  okra, gumbo or ladies fingers (Hibiscus esculentus);

2.  rhubarb;

3.  sorrel (Rumex acetosa);

4.  oxalis (Oxalis crenata);

5.  skirret (Sium sisarum);

6.  various types of cress: garden cress (Lepidium sativum), watercress (Nasturtium officinale), winter cress (Barbarea verna), nasturtium or Indian cress (Tropaeolum majus), etc.;

7.  common purslain (Portulaca oleracea);

8.  parsley and chervil, other than turnip-rooted parsley and rooted chervil which fall in subheading 0706 90 90 ;

9.  tarragon (Artemisia dracunculus) and savory (Satureja hortensis or summer savory, and Satureja montana or winter savory);

10.  cultivated or sweet marjoram (Origanum majorana);

11.  bulbs of the family Liliaceae of the species ‘Muscari comosum’ (common names ‘lampasciolo’, ‘wild onions’, ‘lilas de terre’, ‘feather hyacinth’).

It should be noted that:

(a)  roots and tubers with a high starch or inulin content fall in heading 0714 ;

(b)  a certain number of plants are excluded from this subheading although they are used for human consumption; this applies particularly to the following:

1.  thyme (subheadings 0910 99 31 to 0910 99 39 );

2.  bay leaves (subheading 0910 99 50 );

3.  wild marjoram or oregano (Origanum vulgare), sage (Salvia officinalis), basil (Ocimum basilicum), mint (all varieties), vervain (Verbena spp.), rue (Ruta graveolens), hyssop (Hyssopus officinalis) and borage (Borago officinalis), which fall in heading 1211 .

0710

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

The expression ‘frozen’ as defined in the HS General Explanatory Note to this chapter, third paragraph, is also to be seen by the criteria set out in the judgment of the Court of Justice of the European Union in Case 120/75. By analogy, following the Court's interpretation of these criteria in its judgment in Case C-423/09, the process of freezing must give rise to substantial and irreversible changes, with the result that the product is no longer in its natural state.

Therefore, products are ‘frozen’ when the products which are subjected to the freezing processes undergo certain irreversible changes as a result of this very process, in particular to the structure of the cells, with the result that these products are no longer in their natural state, even after they have started to thaw or have thawed out completely.

0711

Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption

0711 20 10 and 0711 20 90

Olives

These subheadings cover olives, normally in pickling brine, which have not yet been subjected to a process to remove their bitter flavour. Olives rendered edible — even by a simple prolonged soaking in brine — are excluded from these subheadings and are classified in subheading 2005 70 00 .

0711 40 00

Cucumbers and gherkins

This subheading includes cucumbers and gherkins simply put into large vessels containing brine which, possibly with added vinegar or acetic acid, ensures that they are provisionally preserved during transportation and storage in as far as they are unsuitable for consumption in that state. These products usually contain by weight at least 10 % of salt.

Before being finally used, these products are usually treated in the following way, which renders them classifiable in Chapter 20:

However, cucumbers and gherkins, whether or not preserved in brine, having undergone complete lactic fermentation, fall in Chapter 20. Cucumbers and gherkins that have undergone complete lactic fermentation can be distinguished by the fact that, in cross-section, the entire surface of the pulp appears glassy (i.e., somewhat transparent).

0711 51 00

Mushrooms of the genus Agaricus

Mushrooms of the present subheading may be preserved in a strong brine solution to which vinegar or acetic acid has been added.

0711 90 70

Capers

Capers of this subheading are usually preserved in barrels of pickling brine.

0712

Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared
Substances are not included in this heading which, in their dried form, are not used as vegetables but are used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes (heading 1211 ). ►M36  
Heat treatment with the aim of reducing microorganisms (e.g. with hot steam) on the product surface is allowed in this heading, provided that the products retain the character of dried vegetables, not further prepared.  ◄

0712 90 30

Tomatoes

See the explanatory note to subheadings 2002 90 11 to 2002 90 99 concerning the classification of tomato powder.

0712 90 90

Other

This subheading excludes dried leaves and roots of the dandelion plant (Taraxacum officinale), dried sorrel (Rumex acetosa) and dried nasturtium or Indian cress (Tropaeolum majus) which are used for medicinal purposes (subheading 1211 90 86 ).

0713

Dried leguminous vegetables, shelled, whether or not skinned or split

Goods falling in this heading which are intended for sowing are the products of plant breeding and are generally identifiable by their packaging (for example, sacks bearing labels indicating their use) and by their higher price.

0713 10 10 and 0713 10 90

Peas ( Pisum sativum )

The explanatory note to subheading 0708 10 00 applies, mutatis mutandis.

0713 20 00

Chickpeas (garbanzos)

Chickpeas of this subheading are of the genus Cicer (mainly, Cicer arietinum), whether for sowing, human consumption or feeding animals.

0713 31 00

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

See the HS Explanatory Note to subheading 0713 31 .

0713 32 00

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

Adzuki beans are always marketed dry. Before the Adzuki plant has reached maturity, the beans are green and contain a high proportion of water. Once the plant has reached maturity, the bean turns red and becomes dry.

0713 35 00

Cow peas ( Vigna unguiculata )

This subheading includes horsegram (formerly Dolichos sinensis ssp. sesquipedalis) which is to be considered as a bean of the genus Vigna. The names ‘Dolichos unguiculata’ and ‘Dolichos sinensis’ are synonyms no longer in use for beans of the genus Vigna. Consequently, the horsegram is correctly named ‘Vigna unguiculata (L.) Walp. ssp. sesquipedalis’.

0713 40 00

Lentils

This subheading covers only lentils of the genus Ervum or Lens, for example, the many varieties of the common lentil (Ervum lens or Lens esculenta) and the lentil vetch or ervil (Ervum ervilia).

0713 90 00

Other

This subheading includes (with the exception of the horsegram of subheading 0713 35 00 and of the pigeon pea (Cajanus cajan) of subheading 0713 60 00 ) dolichos of the genus Dolichos such as the lablab (Dolichos lablab), the jack bean (Canavalia ensiformis), the velvet bean (Mucuna utilis) and seeds of guar (Cyamopsis tetragonoloba).

The following are excluded from this subheading: vetches of species other than Vicia faba (subheading 1209 29 45 ) and seeds of lupins (Lupinus) (subheading 1209 29 50 ).

0714

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
The term ‘in the form of pellets’ is defined in note 1 to this section. ►M36  
Heat treatment with the aim of reducing microorganisms (e.g. with hot steam) on the product surface is allowed for the dried products of this heading, provided that the products retain the character of dried roots and tubers, not further prepared than by the methods allowed for in this heading.  ◄

0714 10 00

Manioc (cassava)

This subheading includes:

1.  the tuberous roots of manioc, of which there are two main varieties (Manihot utilissima and Manihot aipi); the roots are arranged like the spokes of a wheel; their weight on harvesting can vary from 500 g to 3 kg or more;

2.  pellets made from agglomerated fragments of manioc roots or agglomerated flour or meal of the roots (see the HS Explanatory Note to heading 0714 , second paragraph).

0714 20 10 and 0714 20 90

Sweet potatoes

Sweet potatoes are tubers with flesh which is white, yellow or red depending on variety and come from a herbaceous climbing plant (Ipomea batatas).

0714 90 20

Arrowroot, salep and similar roots and tubers with high starch content

This subheading includes:

1.  the roots of arrowroot, which belong to various vegetable species according to their origin: arrowroot (Maranta arundinacea), Indian arrowroot (Maranta indica), tacca (Tacca pinnatifida), Queensland arrowroot (Canna edulis);

2.  the roots of salep taken from different varieties of plant of the genus Orchis;

3.  the dead roots of dahlias and other dead tuberous roots of flowers;

4.  the tubers of chufa (Cyperus esculentus), also known as ‘tiger nut’.

0714 90 90

Other

This subheading includes the different varieties of Jerusalem artichoke (for example, Helianthus tuberosus, Helianthus strumosus and Helianthus decapetalus) and the starchy pith called ‘sago’ taken from the trunks of certain palms of a wide variety of species (Metroxylon, Rumphii, Raphia ruffia, Arenga, etc.).

0801

Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled

0801 21 00 and 0801 22 00

Brazil nuts

These are nuts with a hard shell reminiscent of mandarin segments in shape and size; the shell encloses a large kernel of triangular cross-section in a brownish fibrous envelope.

0802

Other nuts, fresh or dried, whether or not shelled or peeled

0802 21 00 and 0802 22 00

Hazelnuts or filberts ( Corylus spp.)

These subheadings include hazelnuts or cobs (fruit of Corylus avellana), Turkish hazel (fruit of Corylus colurna) and filberts (fruit of Corylus maxima).

0802 41 00 and 0802 42 00

Chestnuts ( Castanea spp.)

These subheadings cover only edible sweet chestnuts of the genus Castanea; they do not, therefore, include water chestnuts or caltrops (fruit of Trapa natans) which fall in subheading 0802 90 85 or horse chestnuts (Aesculus hippocastanum) which fall in heading 2308 .

0802 51 00 and 0802 52 00

Pistachios

Pistachios are the fruit of the pistachio tree (Pistacia vera), which is cultivated mainly in Sicily, Greece and the Middle East.

The pistachio nut is the size of a small olive consisting of a soft, thin and usually moist husk which is red-brown in colour, very rough on the surface and slightly aromatic, a bivalve shell which is light in colour and woody, and an elongated kernel with a red-brown skin which is pale green inside and has a pleasant, mild flavour.

0802 90 50

Pine nuts ( Pinus spp.)

This subheading covers pine kernels (fruit of the genus Pinus, such as Pinus pinea, Pinus cembra and Pinus koraiensis), whether or not contained in the cone.

0803

Bananas, including plantains, fresh or dried

0803 10 10

Fresh

Plantains can be up to 50 cm long, and are bigger and have a more angular cross-section than bananas of subheading 0803 90 10 . The starch contained in plantains differs from that contained in table bananas in that it does not become sweet during ripening. Plantains do not have a distinctive smell. They are not suitable for eating raw. They are usually harvested when green and eaten cooked.

0804

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

0804 40 00

Avocados

Avocado pears or avocados are the fruit of the avocado tree (Persea americana Mill.); they are drupes, often quite large, spherical, pear-shaped or like a long-necked flask depending on variety, enclosing a sometimes large stone. The skin is dark green, crimson, purple or yellow in colour. The firm flesh beneath the skin is greenish white in colour when ripe and paler near the stone.

0804 50 00

Guavas, mangoes and mangosteens

Guavas are the fruit of the guava tree (Psidium guayava L.); guavas are berries whose flesh is of varying colour (whitish, pink, cream, reddish or green) and which contain many small seeds.

Mangoes are the fruit of the mango tree (Mangifera indica); mangoes are drupes containing a flat stone with trailing fibres. Several varieties of mango exist, varying in weight (from 150 g to 1 kg), sweetness and flavour (some having a slight taste of turpentine).

Mangosteens are fruit of the mangosteen tree (Garcinia mangostana). The fruit is a berry of brownish-purple colour when ripe, with a thick pericarp containing several seeds surrounded by a spongy aril which is white, sugary and has a particularly delicate taste.

0805

Citrus fruit, fresh or dried

0805 10 22 to 0805 10 28

Sweet oranges, fresh

These subheadings cover only oranges of the species Citrus sinensis.

0805 10 22

Navel oranges

Navel oranges are characterised by the growth of a second fruit at the apex, which protrudes slightly and resembles a human navel. They are sweet, large, seedless oranges which have a rich and juicy flavour.

This subheading includes varieties such as ‘Navel’, ‘Navels sanguinas’, ‘Lane late’, ‘Navelate’, ‘Navelina’, ‘Thomson’, ‘Washington’.

0805 10 24

White oranges

White oranges are also called ‘common oranges’ and they are frequently used in the juice industry.

This subheading includes varieties such as ‘Salustiana’, ‘Valencia’, ‘Valencia late’, ‘Delta seedless’, ‘Midknight’, ‘Shamouti’.

0805 10 28

Other

This subheading includes blood (‘sanguine’) or pigmented oranges.

The flesh and juice (and sometimes also the skin) of blood oranges have a pigmentation due to the presence of anthocyanins.

Blood oranges include ‘Maltaise’, ‘Moro’, ‘Sanguinelli’ / ‘Sanguinello’, ‘Tarocco’, ‘Blood ovals’, ‘Sanguinas redondas’, ‘Doubles fines’, ‘Washington sanguines’ or ‘Improved doubles fines’ or ‘Large sanguines’ and ‘Portuguese’.

0805 10 80

Other

This subheading includes bitter oranges (Seville oranges), the fruit of the species Citrus aurantium. They are used chiefly for preserves.

0805 21 10

Satsumas

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

0805 21 90

Other

This subheading covers:

1.  mandarins (Citrus nobilis Lour. or Citrus reticulata Blanco). They may be distinguished from ordinary oranges by their smaller, flattened shape, by easier peeling, by a more distinct division of their segments and by their sweeter and more perfumed taste;

2.  tangerines (Citrus reticulata Blanco var. tangerina).

0805 22 00

Clementines

This subheading includes monreales.

0805 29 00

Other

This subheading includes:

1.  tangelos, hybrids of tangerine and grapefruit, including pomelos;

2.  ortaniques, hybrids of orange and tangerine;

3.  malaquinas, hybrids of orange and mandarin;

4.  tangors;

5.  wilkings, hybrids of a variety (cultivar) of the Willow leaf mandarin and the Temple mandarin (King mandarin) (itself a hybrid of mandarins and bitter oranges). They resemble mandarins, but are larger and pointed at one end.

0805 40 00

Grapefruit, including pomelos

This subheading covers fruit of the species Citrus grandis and Citrus paradisi. These fruit have a light yellowish skin and are generally larger than oranges, with the shape of a sphere which may be slightly flattened, the flesh being yellow or pinkish and acid in taste.

0805 50 90

Limes ( Citrus aurantifolia , Citrus latifolia )

This subheading covers all the varieties of the species Citrus aurantifolia and Citrus latifolia.

Limes are small fruit, almost round or ovoid, with a thin, adhering green or greenish yellow skin. The juicy pulp is green and highly acid.

0805 90 00

Other

This subheading includes:

1.  citrons (Citrus medica), like a large lemon with very thick peel having a knobbed surface; the flesh is very fragrant, the pulp is acidulous and the candied rind is much used for cakes and confectionery;

2.  kumquats (Fortunella japonica, Fortunella hindsii and Fortunella margarita), a fruit the size of a large olive, round or oblong without flattening at the ends, with a smooth skin, a small amount of pulp and a slightly acid taste; their skin is sweet and eaten raw or puréed; they are also sometimes used for confectionery;

3.  chinottos (Citrus aurantium var. myrtifolia);

4.  bergamots (Citrus aurantium var. bergamia), a species of orange, pale yellow in colour and pear-shaped, with a slightly acid flavour, mainly used for making essential oil;

5.  oroblanco or sweetie (Citrus grandis Osbeck × Citrus paradisi Macf.), a cross between an acidless pomelo and a white grapefruit, with a thick rind in a bright green or golden colour; it is slightly larger in size than a grapefruit but with fewer seeds and a sweeter taste.

0806

Grapes, fresh or dried

0806 10 10

Table grapes

Table grapes generally differ from wine grapes in both appearance and type of packaging. Whereas table grapes are most often presented in boxes, cartons, trays, crates or small sealed panniers, wine grapes are presented either in large baskets, open packing cases or in tubs in which the grapes are often tightly packed, crushed or semi-pressed.

0806 20 10

Currants

Currants are the dried product obtained from grapes of the varieties (cultivars) Korinthiaki N. (Black Corinth) (Vitis vinifera L.). They are small, round, without stalks, and almost seedless, dark purple in colour tending to black, and very sweet.

0806 20 30

Sultanas

Sultanas are the dried product obtained from grapes of the varieties (cultivars) Soultanina B. (or Thompson seedless) (Vitis vinifera L.). They are seedless, medium-sized, golden in colour tending to brown, and sweet.

0806 20 90

Other

This subheading includes all dried grapes, other than currants and sultanas.

Dried muscatel grapes are the dried product obtained from grapes of the varieties (cultivars) of Moschato Alexandreias B. (or Muscatel or Malaga) (Vitis vinifera L.). They contain seeds.

0807

Melons (including watermelons) and papaws (papayas), fresh

0807 11 00

Watermelons

Watermelons are the fruit of the species Citrullus vulgaris Schrad. They can grow to a weight of 20 kg. The flesh is not very sugary, is very watery and is usually bright red in colour and contains black seeds.

0807 19 00

Other

This subheading includes fruit of the species Cucumis melo, of which several varieties exist, in particular the musk-melon (var. reticulatus Naud.) with reticulate skin, the sugary melon (var. saccharus Naud.) which also has reticulate skin, the cantaloupe (var. cantalupensis Naud.) with marked ridges on the skin, the winter melon (var. inodorus Naud.) and the smooth-skinned melon. The fruit is normally bulky, spherical or ovoid, with either a smooth or a rough rind; the flesh is firm and juicy, yellowish orange or white, with a sugary flavour. The centre of the fruit, which has more filaments and is hollow, contains a large number of flat, oval seeds which are shiny and yellowish-white.

0807 20 00

Papaws (papayas)

Papayas (Carica papaya), also known as papaws, are elongated or rounded fruit, either smooth or slightly ribbed, yellowish green to orange when ripe, which may vary in weight from a few hundred grams to several kilograms. The flesh, similar in consistency to melons, yellow tending to orange in colour, sugary and fragrant to varying degrees, encloses a cavity containing a large number of round, black seeds embedded in pulp.

0808

Apples, pears and quinces, fresh

0808 10 10

Cider apples, in bulk, from 16 September to 15 December

This subheading covers apples which, because of their appearance and characteristics (ungraded and unsorted fruit, generally smaller than dessert fruit with an acid or unpalatable flavour, low value, etc.), can be used only in the manufacture of beverages, fermented or not. They must be in bulk, without separators, in their means of transport (for example, railway wagons, large containers, lorries or lighters).

0808 30 10

Perry pears, in bulk, from 1 August to 31 December

The explanatory note to subheading 0808 10 10 applies, mutatis mutandis.

0809

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

0809 21 00 and 0809 29 00

Cherries

These subheadings cover all varieties of cherries, including wild cherries and in particular the common cherry (fruit of Prunus cerasus), morello cherries (fruit of Prunus cerasus var. austera), heart cherries (fruit of Prunus avium var. juliana) and hard-fleshed heart cherries (fruit of Prunus avium var. duracina), and geans (fruit of Prunus avium or Cerasus avium).

0809 30 10 and 0809 30 90

Peaches, including nectarines

Unlike peaches, nectarines are smooth-skinned.

0809 40 90

Sloes

Sloes are the fruit of the wild plum or blackthorn (Prunus spinosa).

0810

Other fruit, fresh

0810 20 10

Raspberries

This subheading includes the fruit of Rubus idaeus, Rubus illecebrosus, Rubus occidentalis and Rubus strigosus. Some varieties have red fruit, others white.

0810 30 10

Blackcurrants

This subheading covers the globular fruit of Ribes nigrum L.

0810 30 30

Redcurrants

This subheading covers the fruit of Ribes rubrum L.

0810 40 10

Cowberries, foxberries or mountain cranberries (fruit of the species Vaccinium vitis-idaea )

The fruit is red or pink in colour.

0810 40 30

Fruit of the species Vaccinium myrtillus

The fruit is bluish-black in colour.

0810 50 00

Kiwifruit

This subheading covers the kiwifruit of the species Actinidia chinensis Planch. or Actinidia deliciosa.

These fruits, which are the size of an egg, are pulpy, with a bitter-sweet taste, and their hairy skin is a greenish-brown colour.

0810 90 20

Tamarinds, cashew apples, lychees, jackfruit, sapodilla plums, passion fruit, carambola and pitahaya

Tamarinds (fruit of Tamarindus indica and Tamarindus officinalis), as normally presented in international trade (pods, or pulp not containing added sugar or other substances nor otherwise treated), are classified in subheading 0813 40 65 .

Jackfruit is the fruit of Artocarpus heterophylla and of Artocarpus integrifolia. The lychee is the fruit of Litchi chinensis. The sapodilla plum or naseberry is the fruit of Achras sapota.

This subheading includes passion fruit or granadillas or passifloras (for example, ‘maracuja’), such as the following species: the purple granadilla (Passiflora edulis), the giant granadilla (Passiflora quadrangularis) and the sweet granadilla (Passiflora ligularis).

0810 90 75

Other

In addition to the products given in the HS Explanatory Note to heading 0810 , second paragraph, (8) (except lychees and sapodilla plums), this subheading includes:

1.  fruit of the arbutus (fruit of Arbutus unedo);

2.  barberries (fruit of Berberis vulgaris);

3.  fruit of the sea-buckthorn (fruit of Hippophäe rhamnoides);

4.  sorbs (or sorb apples) or service-berries (for example, fruit of Sorbus domestica and Sorbus aria);

5.  annouaceous fruits (fruit of Annona cherimola (cherimoya) and Annona reticulata (bullock's heart));

6.  the various species of Physalis or alkekengy (fruit of Physalis alkekengi (Chinese lantern) or Physalis pubescens);

7.  flacourtia fruit or Madagascar plum or governors plum (Flacourtia cataphracta and Idesia polycarpa);

8.  medlars (fruit of Mespilus germanica) and loquats or Japanese medlars (fruit of Eriobotrya japonica);

9.  the fruit of various species of Sapotaceae, for example, sapotas (fruit of Lucuma mammosa), but excluding sapodilla plums which come under subheading 0810 90 20 ;

10.  edible species of Actinidia, other than kiwifruit (Actinidia chinensis Planch. or Actinidia deliciosa) falling in subheading 0810 50 00 ;

11.  the fruit of various species of Sapindaceae, for example, rambutants (fruit of Nephelium lappaceum) and pulasans (fruit of Nephelium mutabile), but excluding lychees (fruit of Litchi chinensis) which come under subheading 0810 90 20 .

0811

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

The expression ‘frozen’ as defined in the HS General Explanatory Note to this chapter, second paragraph, is also to be seen by the criteria set out in the judgment of the Court of Justice of the European Union in Case 120/75. By analogy, following the Court's interpretation of these criteria in its judgment in Case C-423/09, the process of freezing must give rise to substantial and irreversible changes, with the result that the product is no longer in its natural state.

Therefore, products are ‘frozen’ when the products which are subjected to the freezing processes undergo certain irreversible changes as a result of this very process, in particular to the structure of the cells, with the result that these products are no longer in their natural state, even after they have started to thaw or have thawed out completely.

See additional note 1 to this chapter, regarding subheadings involving sugar content.

0811 20 31

Raspberries

See the explanatory note to subheading 0810 20 10 .

0811 20 39

Blackcurrants

See the explanatory note to subheading 0810 30 10 .

0811 20 51

Redcurrants

See the explanatory note to subheading 0810 30 30 .

▼M17

0811 90 95

Other

This subheading does not include frozen mandarin segments where the membranes have been chemically removed (in general, heading 2008).

▼B

0901

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

0901 11 00 and 0901 12 00

Coffee, not roasted

These subheadings cover all forms of unroasted coffee, whether or not decaffeinated (including beans or fragments separated in sorting, sifting, etc.) even if intended for uses other than human consumption (for example, extraction of caffeine).

0901 11 00

Not decaffeinated

This subheading covers unroasted coffee, provided that it has not undergone any process to extract the caffeine.

0901 12 00

Decaffeinated

This subheading covers unroasted coffee which has undergone a process to extract the caffeine. Usually, coffee which has been treated in this way has a caffeine content of not more than 0,2 % by weight, calculated on the dry matter.

0901 21 00 and 0901 22 00

Coffee, roasted

These subheadings cover the coffee mentioned in the explanatory notes to subheadings 0901 11 00 and 0901 12 00 which has been roasted, whether or not washed, ground or concentrated.

0901 21 00

Not decaffeinated

The explanatory note to subheading 0901 11 00 applies, mutatis mutandis.

0901 22 00

Decaffeinated

The explanatory note to subheading 0901 12 00 applies, mutatis mutandis.

0901 90 10

Coffee husks and skins

Husks are the hulls within the fruit (berry) enclosing the beans, of which there are normally two.

Skins are the inner or ‘parchment’ skins enclosing each bean which are removed during roasting.

0901 90 90

Coffee substitutes containing coffee

This subheading covers the products referred to in the HS Explanatory Note to heading 0901 , first paragraph, (5). These mixtures may be ground or unground or even compressed.

0904

Pepper of the genus Piper ; dried or crushed or ground fruit of the genus Capsicum or of the genus Pimenta

0904 11 00

Neither crushed nor ground

This subheading covers the products referred to in the HS Explanatory Note to heading 0904 , (1). It should be noted that broken peppercorns and fragments of pepper remain classified in this subheading, provided that they are obviously not the result of intentional grinding or crushing. This also applies to spice dust or sweepings, consisting of impure pepper.

This subheading includes green peppercorns preserved in a vinegar solution or brine, even with the addition of small quantities of citric acid.

0904 21 10 to 0904 22 00

Fruit of the genus Capsicum or of the genus Pimenta

These subheadings include products covered by the HS Explanatory Note to heading 0904 , (2), when dried or crushed or ground.

0904 21 10

Sweet peppers ( Capsicum annuum )

The peppers of this subheading (Capsicum annuum) are relatively large in size and have a sweet flavour (without a burning taste). They can have different colours. This subheading covers only dry peppers, whole or in pieces but neither crushed nor ground.

0906

Cinnamon and cinnamon-tree flowers

0906 11 00 and 0906 19 00

Neither crushed nor ground

These subheadings cover, for example:

1.  sticks consisting of strips of bark or ‘quills’ rolled up inside each other and attaining a length of up to 110 cm;

2.  pieces made by cutting cinnamon sticks to specific lengths (for example, 5 to 10 cm);

3.  bark in pieces of various lengths and widths, such as ‘quillings’ (fragments and waste arising from the cutting of cinnamon sticks to standard lengths), ‘featherings’ and ‘chips’ (small pieces of cinnamon bark obtained during debarking and used particularly in the manufacture of cinnamon essence).

0906 11 00

Cinnamon ( Cinnamomum zeylanicum Blume )

See the HS Explanatory Note to subheading 0906 11 .

0907

Cloves (whole fruit, cloves and stems)

This heading also covers crushed or ground cloves.

0908

Nutmeg, mace and cardamoms

0908 11 00

Neither crushed nor ground

See the HS Explanatory Note to heading 0908 , (a).

This subheading covers nutmeg which is the seed of the nutmeg tree (Myristica fragrans).

This subheading also includes whole nutmegs for the industrial manufacture of essential oils or resinoids, which are often treated with lime water as a protection from insects, and nutmegs of inferior quality such as those which have shrivelled or have been broken during harvesting, and are marketed under the descriptions ‘waste’, ‘BWP’ (broken, wormy, punky) or ‘defective’.

0908 21 00 and 0908 22 00

Mace

See the HS Explanatory Note to heading 0908 , (b).

0908 31 00 and 0908 32 00

Cardamoms

See the HS Explanatory Note to heading 0908 , (c), (1) to (4).

0909

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

0909 21 00 and 0909 22 00

Seeds of coriander

See the HS Explanatory Note to heading 0909 , first and third paragraphs.

Seeds of coriander are spherical with a light yellow-brown colour. They are sugary to the taste and slightly pungent.

0909 31 00 and 0909 32 00

Seeds of cumin

See the HS Explanatory Note to heading 0909 , first and third paragraphs.

Seeds of cumin are ovoid and ridged.

0909 61 00 and 0909 62 00

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

See the HS Explanatory Note to heading 0909 .

Seeds of caraway are ovoid, elongated and ridged.

0910

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

0910 11 00 and 0910 12 00

Ginger

See the HS Explanatory Note to heading 0910 , (a).

These subheadings cover rhizomes of ginger (Amomum zingiber L.), which may be presented fresh, dried or crushed. These subheadings include ‘grey’ (known as ‘black’ ginger) ginger (unscraped) and ‘white’ ginger (scraped).

0910 20 10 and 0910 20 90

Saffron

See the HS Explanatory Note to heading 0910 , (b).

0910 30 00

Turmeric (curcuma)

See the HS Explanatory Note to heading 0910 , (c).

Commercial round turmeric comes from the main tuber, which is large and rounded, while long turmeric comes from the side growths on the tuber, which are ovoid or cylindrical.

0910 91 05 to 0910 91 90

Mixtures referred to in note 1(b) to this chapter

See the HS Explanatory Note to heading 0910 , (e) and (g).

0910 91 05

Curry

Curry powders are described in the HS Explanatory Note to heading 0910 , (e); the addition as minor ingredients of other substances (salt, mustard seeds, flour from legumes) does not alter the classification of these mixtures.

0910 99 31 to 0910 99 39

Thyme

These subheadings cover the many species of thyme (Thymus vulgaris, Thymus zygis, Thymus serpyllum L. or wild thyme), whether or not dried.

0910 99 31

Wild thyme ( Thymus serpyllum L.)

This subheading covers only thyme of the species Thymus serpyllum L.

0910 99 33

Other

This subheading includes the plucked and dried leaves and flowers of Thymus vulgaris and Thymus zygis.

0910 99 50

Bay leaves

This subheading covers the leaves of the bay laurel (Laurus nobilis), whether or not dried.

0910 99 91 and 0910 99 99

Other

These subheadings include dill seed (Anethum graveolens), Kani and ‘negro pepper’ produced from the fruit of Xylopia aethiopica.

However, despite the fact that they are commonly used as spices, the following are not classified in these subheadings:

(a)  mustard seeds (heading 1207 );

(b)  all types of galanga rhizomes (heading 1211 );

(c)  the product called ‘bastard saffron’ or ‘safflower’, the colour of which is more red than true saffron and which consists of the flowers of safflower or zaffre — Carthamus tinctorius or Carthamus oxyacantha or Carthamus palaestinus (heading 1404 ).

Many seasoning plants which are not properly speaking spices are also excluded from this chapter and classified in particular in Chapters 7 and 12 (see the explanatory notes to those chapters).

1001

Wheat and meslin

1001 11 00 and 1001 19 00

Durum wheat

See subheading note 1 to this chapter and the HS Explanatory Note to heading 1001 , first paragraph, (2).

1001 91 20

Common wheat and meslin

Seeds are selected and may generally be distinguished by their packaging (for example, in bags with labels showing their purpose) and by their higher prices.

These seeds can be treated to protect them from pests or birds, after sowing.

1003

Barley

1003 10 00

Seed

See the explanatory note to subheading 1001 91 20 .

1006

Rice

See additional note 1 to this chapter.

1008

Buckwheat, millet and canary seed; other cereals

1008 60 00

Triticale

Triticale is a hybrid cereal resulting from crossing wheat with rye. The grain is generally larger and more elongated than that of rye and often larger and more elongated than that of wheat; the outer layer is wrinkled.

▼M11

1008 90 00

Other cereals

This subheading includes amaranth (a so-called pseudo-cereal), which is a seed (grain) of a non-grass. Its use and nutritional composition is comparable to those of cereals.

▼B

Additional note 2

As regards coconut, additional note 2 to this chapter applies only to flour, meal and powder of coconut. Shredded, desiccated coconut is classified under subheading 0801 11 00 , and does not fall under the scope of heading 1106 even if it fulfils the criteria set out in point (b) of additional note 2 to this chapter.

Shredded, desiccated coconut is presented in slices, small fragments or thin strips. Coconut flour, meal or powder consists of fine particles.

1101 00

Wheat or meslin flour

See note 2 to this chapter.

Flours of this heading may contain small quantities of salt (generally, not more than 0,5 %), as well as small quantities of amylase, milled germs and roasted malt.

1102

Cereal flours other than of wheat or meslin

See note 2 to this chapter.

Flours of this heading may contain small quantities of salt (generally, not more than 0,5 %), as well as small quantities of amylase, milled germs and roasted malt.

1102 20 10 and 1102 20 90

Maize (corn) flour

For the determination of the fat content, the analytical method set out in Annex III, part H, to Commission Regulation (EC) No 152/2009 (OJ L 54, 26.2.2009, p. 1) is to be applied in accordance with Commission Regulation (EEC) No 1748/85 (OJ L 167, 27.6.1985, p. 26).

These subheadings include maize flour described as ‘masa flour’ which is obtained by the ‘nixtamalisation’ method that is characterised by the cooking and soaking of maize grains in a calcium hydroxide solution and subsequent drying and grinding.

Any additional processing, such as roasting, leads however to the exclusion of such a product from heading 1102 (generally, Chapter 19)

1103

Cereal groats, meal and pellets

1103 11 10 to 1103 19 90

Groats and meal

1.  See notes 2 and 3 to this chapter.

2.  See the HS Explanatory Note to heading 1103 , first six paragraphs.

3.  

1103 13 10 and 1103 13 90

Of maize (corn)

For the determination of the fat content, see the explanatory note to subheadings 1102 20 10 and 1102 20 90 .

These subheadings include groats and meal of maize described as ‘masa flour’ which is obtained by the ‘nixtamalisation’ method that is characterised by the cooking and soaking of maize grains in a calcium hydroxide solution and subsequent drying and grinding.

Any additional processing, such as roasting, leads however to the exclusion of such a product from heading 1103 (generally, Chapter 19).

1103 20 25 to 1103 20 90

Pellets

See the HS Explanatory Note to heading 1103 , last paragraph.

1104

Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading 1006 ; germ of cereals, whole, rolled, flaked or ground

The flaked grains which fall in subheadings 1104 12 90 , 1104 19 69 and 1104 19 91 are grains which have been hulled and rolled.

1104 22 40 to 1104 29 89

Other worked grains (for example, hulled, pearled, sliced or kibbled)

See the HS Explanatory Note to heading 1104 , second paragraph, (2) to (5).

1104 22 50

Pearled

In addition to the pearled grains referred to in the HS Explanatory Note to heading 1104 , second paragraph, (4), this subheading covers grain fragments which, having been pearled, are in the form of round granules.

1104 22 95

Other

This subheading covers products obtained from the fragmentation of non-hulled cereal grains which do not comply with the sieving criteria laid down in note 3 to this chapter.

1104 23 40

Hulled (shelled or husked), whether or not sliced or kibbled; pearled

For the term ‘pearled’, see the explanatory note to subheading 1104 22 50 .

1104 23 98

Other

See the explanatory note to subheading 1104 22 95 .

Broken maize grains recovered during the sifting of cleaned unhulled maize grains and satisfying the criteria laid down in note 2(A) to this chapter are classified in this subheading as grains ‘not otherwise worked than kibbled’.

1104 29 05

Pearled

See the explanatory note to subheading 1104 22 50 .

1104 29 08

Other

See the explanatory note to subheading 1104 22 95 .

1104 29 30

Pearled

See the explanatory note to subheading 1104 22 50 .

1104 29 51 to 1104 29 59

Not otherwise worked than kibbled

See the explanatory note to subheading 1104 22 95 .

1104 30 10 and 1104 30 90

Germ of cereals, whole, rolled, flaked or ground

See the HS Explanatory Note to heading 1104 , second paragraph, (6).

1106

Flour, meal and powder of the dried leguminous vegetables of heading 0713 , of sago or of roots or tubers of heading 0714 or of the products of Chapter 8

The terms ‘flour’, ‘meal’ and ‘powder’ are defined in additional note 2 to this chapter.

Products presented in paste form are excluded from this heading.

1107

Malt, whether or not roasted

1107 10 11 to 1107 10 99

Not roasted

All malt in which the diastatic activity necessary for the saccharification of grain starch is present falls in these subheadings. Such malt includes green malt, aerated malt and kilned malt, the latter often being subdivided commercially into pale malt (of the Pilsen type) and dark malt (of the Munich type).

These subheadings also include green malt used for human consumption and consumed in the same way as vegetable sprouts, being a cereal grain that has started to germinate but has not yet been dried.

The whole malt falling in these subheadings is characterised by a floury, white, crumbly kernel. However, in the case of dark malt (of the Munich type), the colour of the kernel in about 10 % of the grains varies from yellow to brown. The kernels have a dry, crumbly consistency. When milled, they produce a fine soft meal.

1107 20 00

Roasted

This subheading covers any malt in which the diastatic activity has been reduced or has completely disappeared following roasting and which, consequently, acts only during brewing as an additive to the unroasted malt in order to give the beer a special colour and flavour.

The colour of the kernels in such malt varies from dirty white to black, according to the type.

This subheading includes:

1.  roasted malt which has been roasted without prior saccharification or after partial saccharification according to the degree of humidity of the pale malt used. This malt has a shiny exterior surface and its endosperm is black without being glassy;

2.  caramelised malt of which the sugar formed by prior saccharification has been caramelised. The colour of this malt is dull yellow to pale brown; the endosperm in at least 90 % of the grains is glassy in appearance and dirty white to dark brown in colour. Diastatic activity is still present to some degree in very pale caramelised malt. A proportion of 10 % of non-caramelised grains may occur.

1201

Soya beans, whether or not broken

Soya beans (seeds of Glycine max), vary in colour between brown, green and black. They contain practically no starch but are rich in protein and oil.

Special care should be taken with the tariff classification of some seeds marketed as ‘green soya beans’ or ‘green beans’. These are often not soya beans but beans classified in heading 0713 .

1202

Groundnuts, not roasted or otherwise cooked, whether or not shelled or broken

The groundnut or peanut, the seed of Arachis hypogaea, contains a high level of edible oil.

1205

Rape or colza seeds, whether or not broken

1205 10 10 and 1205 10 90

Low-erucic-acid rape or colza seeds

See subheading note 1 to this chapter and the HS Explanatory Note to heading 1205 .

1206 00

Sunflower seeds, whether or not broken

1206 00 91

Shelled; in grey-and-white-striped shell

The sunflower seeds of this subheading are usually intended for the production of confectionery, for bird feed or for immediate consumption. In general, their length is only half the length of the shell which can exceed 2 cm. These seeds normally have an oil content of approximately 30 to 35 % by weight.

1206 00 99

Other

This subheading includes sunflower seeds for the production of oil for human consumption. They are normally delivered in their shell which is of uniform black colour. In general, the length of the seeds and the shells is almost identical. These seeds normally have an oil content of approximately 40 to 45 % by weight.

1207

Other oil seeds and oleaginous fruits, whether or not broken

1207 40 10 and 1207 40 90

Sesamum seeds

These subheadings cover the seeds of Sesamum indicum.

1207 50 10 and 1207 50 90

Mustard seeds

Mustard seeds are obtained from various vegetable species, for example, Sinapis alba, Brassica hirta, Brassica nigra and Brassica juncea.

1207 99 96

Other

Provided that they are not included in a previous subheading of this heading, fruit and seeds mentioned in the second paragraph of the HS Explanatory Note to heading 1207 come under this subheading.

This subheading also includes green soft-skinned pumpkin seeds genetically lacking the suberised outer layer of the seed coat (Cucurbita pepo L. convar. citrullinia Greb. var. styriaca and Cucurbita pepo L. var. oleifera Pietsch). These pumpkins are cultivated mainly for their oil and not for use as a vegetable, the latter seeds coming under subheading 1209 91 80 .

This subheading does not include roasted pumpkin seeds (subheading 2008 19 or 2008 97 ).

1208

Flours and meals of oil seeds or oleaginous fruits, other than those of mustard

See note 2 to this chapter.

1209

Seeds, fruit and spores, of a kind used for sowing

1209 10 00

Sugar-beet seed

This subheading covers only seeds of sugar beet (Beta vulgaris var. altissima).

Also included here are seeds called monogerm seeds, obtained either through genetic process or by segmentation of the glomerules (seed called segmented or pre-thinned), whether or not enveloped by a coating, the most common being clay-based.

1209 29 60

Fodder-beet seed ( Beta vulgaris var. alba )

This subheading also covers seeds called monogerm seeds, obtained either through genetic process or by segmentation of the glomerules (seed called segmented or pre-thinned), whether or not enveloped by a coating, the most common being clay-based.

1209 30 00

Seeds of herbaceous plants cultivated principally for their flowers

This subheading includes the seeds of herbaceous plants cultivated exclusively or mainly for their flowers (flowers for cutting, decoration, etc.). The seeds of the species may be presented on a support medium, for example, in cellulose wadding or in peat. This subheading includes sweet-pea seeds (Lathyrus odoratus).

1209 91 80

Other

This subheading includes the seeds of pumpkins when used for sowing.

See also the explanatory notes to subheadings 1207 99 96 and 1212 99 95 .

1209 99 10

Forest-tree seeds

This subheading covers grains and other seeds of forest trees, even if they are intended for the production of ornamental trees or shrubs in the importing country.

For the purposes of this subheading, the term ‘trees’ is taken to mean all trees, shrubs or shrublike trees whose trunks, stems and branches are of a woody consistency.

This subheading covers all the seeds and fruit of a kind used for sowing:

1.  trees of European as well as exotic species intended for the afforestation of land, with a view to the production of timber but also for the purpose of retaining soils or as a defence against erosion;

2.  trees used for ornamental purposes or in the landscaping of parks, public or private gardens or for lining public squares, town streets, roads, canals, etc.

Among the trees of the second group — which for the most part belong to the same species as those of the first group — are included those trees which are used not only for their shape or the colour of their foliage (for example, certain types of poplar, maple, conifers, etc.) but also for their flowers (for example, mimosa, tamarisk, magnolia, lilac, laburnum, Japanese cherry, Judas tree, roses) or for the bright colour of their fruit (for example, cherry laurel, cotoneaster, pyracantha or ‘fire-thorn’).

However, the following seeds and fruit are excluded from this subheading even if intended to be used for sowing:

(a)  the fruit or nuts falling in Chapter 8 (in particular, nuts, for example, chestnuts, walnuts, hazelnuts, pecans, almonds, etc.);

(b)  the seeds and fruit falling in Chapter 9 (for example, juniper seeds);

(c)  oilseeds and oleaginous nuts falling in headings 1201 to 1207 (for example, beechnuts, palm kernels).

(a)  tamarind seeds (subheading 1209 99 99 ); and

(b)  acorns and horse chestnuts (subheading 2308 00 40 ).

1210

Hop cones, fresh or dried, whether or not ground, powdered or in the form of pellets; lupulin

1210 20 10

Hop cones, ground, powdered or in the form of pellets, with higher lupulin content; lupulin

In addition to lupulin, this subheading covers the products with higher lupulin content obtained by milling the hop cones after mechanical removal of the leaves, stalks, bracts and rachides.

1211

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 00

Ginseng roots

This subheading covers the roots of ginseng (Panax quinquefolium and Panax ginseng). The root is cylindrical to spindle-shaped, with circular wrinkles round the upper third; they are often divided into several branches. The outer colour ranges from yellowish white to brown-yellow, and the interior is white and farinaceous (or hard like horn if it has been boiled in water). This subheading also covers crushed or ground ginseng roots.

1211 90 30

Tonquin beans

This subheading covers the seed of Dipteryx odorata (family Leguminosae). They are also called tonga or tonka beans and coumaru. They contain coumarin and are used in the perfumery industry and in the manufacture of essences for diet drinks.

1211 90 86

Other

Provided that they are not included in a previous subheading of this heading, this subheading includes the plants, parts of plants, seeds and fruit mentioned in the HS Explanatory Note to heading 1211 , eleventh paragraph, and the following:

1.  parts of the cannabis plant, whether or not mixed with inorganic or organic substances (used simply as extenders);

2.  ‘orange peas’ or ‘orangettes’ which are immature, inedible oranges which fall soon after the tree has blossomed and gathered dry, with a view, in particular, to extraction of their essential oil (petit-grain);

3.  leaves of dried dandelion (Taraxacum officinale);

4.  dried sorrel (Rumex acetosa);

5.  dried nasturtium or Indian cress (Tropaeolum majus);

6.  seed husks of Psyllium (Plantago ovata) in the form of heterogeneous fragments, obtained by threshing;

7.  reishi (Ganoderma lucidum) mushroom powder;

This subheading does not include algae (heading 1212 ) or pumpkin seeds (heading 1207 or 1209 ).

1212

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

1212 21 00 and 1212 29 00

Seaweeds and other algae

See the HS Explanatory Note to heading 1212 , (A).

1212 91 20 and 1212 91 80

Sugar beet

These subheadings apply only to non-desugared beet having a sucrose content generally exceeding 60 % by weight calculated on the dry matter. Partly or wholly desugared, it falls in subheading 2303 20 10 or 2303 20 90 .

1212 92 00

Locust beans (carob)

See the HS Explanatory Note to heading 1212 , (C), first and second paragraphs.

1212 99 41 and 1212 99 49

Locust-bean seeds

See the HS Explanatory Note to heading 1212 , (C), third paragraph.

1212 99 95

Other

In addition to the products cited in the HS Explanatory Note to heading 1212 , (D), third, fourth and fifth paragraphs, this subheading includes:

1.  tubers of konjak or konnyaku, whole, ground or powdered;

2.  ‘pollen flour’ — small lumps consisting of pollen collected by bees and agglomerated with nectar, honey and bees' saliva;

3.  ground seeds of guarana (Paullinia cupana), neither roasted nor otherwise prepared.

Pumpkin seeds (heading 1207 or 1209 ) are not included in this subheading, with the exception of shelled pumpkin seeds which are to be classified under heading 1212 in accordance with the provisions laid down in the judgment of the Court of Justice of the European Union in Case C-229/06.

1214

Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets

1214 90 10

Mangolds, swedes and other fodder roots

This subheading covers:

1.  mangolds (or fodder beet) (Beta vulgaris var. alba);

2.  swedes or rutabagas (Brassica napus var. napobrassica);

3.  other fodder roots, for example, forage turnips and forage carrots.

1301

Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams)

1301 20 00

Gum Arabic

Gum Arabic (or acacia gum or Senegal gum) is presented in yellowish or reddish pieces, is translucent and is soluble in water but not in spirit.

1302

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 extracts of heading 1302 are crude raw vegetable materials obtained by, for instance, solvent extraction, which are not further chemically modified or processed. However, inert additives (for example, anti-caking agents) and processing related to standardisation, or physical treatment, such as drying or filtration, are allowed

1302 11 00

Opium

See the HS Explanatory Note to heading 1302 , (A), (1).

1302 12 00

Of liquorice

See the HS Explanatory Note to heading 1302 , (A), (2).

1302 19 70

Other

See the HS Explanatory Note to heading 1302 , (A), (4) to (20).

1302 20 10 and 1302 20 90

Pectic substances, pectinates and pectates

These subheadings cover the products referred to in the HS Explanatory Note to heading 1302 , (B).

1302 31 00 to 1302 39 00

Mucilages and thickeners, whether or not modified, derived from vegetable products

As long as a product either swells in cold water or dissolves in hot water, the mentioned criteria of the HS Explanatory Note to heading 1302 , (C), first paragraph, are fulfilled.

1302 31 00

Agar-agar

See the HS Explanatory Note to heading 1302 , (C), (1).

1302 32 10 and 1302 32 90

Mucilages and thickeners, whether or not modified, derived from locust beans, locust bean seeds or guar seeds

See the HS Explanatory Note to heading 1302 , (C), (2).

These subheadings do not include guar seed endosperm (‘guar splits’) in the form of small, light-yellow, irregularly shaped flakes (heading 1404 ).

1302 39 00

Other

In addition to the products listed in the HS Explanatory Note to heading 1302 , (C), (3) to (5), this subheading also includes:

1.  the extract prepared from the alga Furcellaria fastigiata, harvested on the coasts of Denmark, which is obtained in the same way and put up in the same form as agar-agar;

2.  mucilages derived from quince seeds;

3.  mucilages derived from Iceland moss;

4.  carrageenin and calcium, sodium and potassium carrageenates, even when standardised with sugar (for example, sucrose, glucose) added to ensure a constant activity in use. The content of added sugar generally does not exceed 25 %;

5.  hydrocolloids extracted from seed husks of Psyllium (Plantago ovata).

1401

Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark)

1401 10 00

Bamboos

See the HS Explanatory Note to heading 1401 , second paragraph, (1).

1401 20 00

Rattans

See the HS Explanatory Note to heading 1401 , second paragraph, (2).

1401 90 00

Other

This subheading includes the products referred to in the HS Explanatory Note to heading 1401 , second paragraph, (3) to (7). The leaves of different species of Typha (for example, Typha latifolia or cattail) also fall in this subheading.

1404

Vegetable products not elsewhere specified or included

1404 20 00

Cotton linters

See the HS Explanatory Note to heading 1404 , second paragraph, (A).

1404 90 00

Other

This subheading includes the products referred to in the HS Explanatory Note to heading 1404 , second paragraph, (B) to (F).

The teazle-heads referred to in the HS Explanatory Note to heading 1404 , second paragraph, (F), (7) are of the species Dipsacus sativus.

This subheading also includes guar seed endosperm (‘guar splits’) in the form of small, light-yellow, irregularly shaped flakes.

Additional note 1(a)

The fluid fraction of vegetable oils obtained by separating off the solid phase, for example, by cooling, use of organic solvents, surfactants, etc., cannot be considered as crude oils.

1502

Fats of bovine animals, sheep or goats, other than those of heading 1503

See the HS Explanatory Note to heading 1502 .

This heading includes rendered fats, such as:

1.  Greaves’ fat;

2.  ‘Acid’ fat, obtained by boiling the lowest-quality unrendered fat in an aqueous solution of sulphuric acid which hydrolyses the albuminoid substances in the tissues, thus releasing the fat.

In addition to rendered fats, this heading includes unrendered fats, i.e. fat enclosed in its cellular membranes.

1503 00

Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared

1503 00 11 and 1503 00 19

Lard stearin and oleostearin

These subheadings cover the products referred to in the second and penultimate paragraphs of the HS Explanatory Note to heading 1503 .

1503 00 30

Tallow oil for industrial uses other than the manufacture of foodstuffs for human consumption

This subheading covers the product described in the fifth paragraph of the HS Explanatory Note to heading 1503 , provided that it is intended for industrial uses other than the manufacture of foodstuffs for human consumption (see the general explanatory note to this chapter).

1503 00 90

Other

In addition to the products referred to in the third and fourth paragraphs of the HS Explanatory Note to heading 1503 , this subheading includes tallow oil which does not meet the conditions laid down in subheading 1503 00 30 , for example, tallow oil for technical uses.

1504

Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified

See the HS General Explanatory Note to this chapter, part (A), sixth and seventh paragraphs.

1504 10 10 to 1504 10 99

Fish-liver oils and their fractions

See the HS Explanatory Note to heading 1504 , second paragraph.

1504 10 10

Of a vitamin A content not exceeding 2 500  IU/g

The vitamin A content of the liver oil obtained from Gadidae (cod, haddock, ling, hake, etc.) generally does not exceed 2 500  IU/g.

1504 10 91 and 1504 10 99

Other

The vitamin A content of the liver oil obtained from tunny-fish, halibut and several kinds of shark, for example, generally exceeds 2 500  IU/g.

Oils with an increased vitamin content remain classified in these subheadings provided that they have not lost the character of fish-liver oil. This is, for example, the case of fish-liver oils with a vitamin A content not exceeding 100 000  IU/g.

1504 20 10 and 1504 20 90

Fats and oils and their fractions, of fish, other than liver oils

These subheadings cover the fats and oils obtained from all species of fish, and their fractions, except the oils extracted exclusively from their livers, and include:

1.  oils obtained from herring and menhaden (a clupeid similar to herring, fished exclusively for oil extraction);

2.  oils obtained from the residues from the preserving process, of less value than the oils above. Those of commercial significance are the oils from Clupeidae residues, the oils from tunny-fish and bonito residues and the oils from Salmonidae residues;

3.  oils from residues from the fish trade which are of a very mixed composition and even less value;

4.  fish stearin, which is described in the third paragraph of the HS Explanatory Note to heading 1504 .

The fats and oils of this subheading are used primarily for technical and industrial uses such as tanning, paint preparations, cutting oils.

1504 30 10 and 1504 30 90

Fats and oils and their fractions, of marine mammals

These subheadings include:

1.  whale oil and crude sperm oil (see the HS Explanatory Note to heading 1504 , first paragraph);

2.  blubber of marine mammals;

3.  oils from pinnipeds (seals, walruses and sea-lions).

These subheadings cover all oils of marine mammals, and their fractions, including those extracted from their livers such as sperm whale liver-oil which, being very rich in vitamin A, has properties similar to those of the fish-liver oils of subheadings 1504 10 10 , 1504 10 91 and 1504 10 99 .

1505 00

Wool grease and fatty substances derived therefrom (including lanolin)

1505 00 10

Wool grease, crude

See the first paragraph of the HS Explanatory Note to heading 1505 .

1505 00 90

Other

This subheading covers:

1.  lanolin, which is described in the second, third and fourth paragraphs of the HS Explanatory Note to heading 1505 ;

2.  fatty substances derived from wool grease (wool grease olein and wool grease stearin), which are the liquid and solid parts respectively obtained after distilling and then pressing the wool grease.

1506 00 00

Other animal fats and oils and their fractions, whether or not refined, but not chemically modified

This heading does not include inedible mixtures or preparations of animal fats and oils, for example, slaughterhouse fats from various animals or mixtures or preparations of animal and vegetable fats and oils, for example, waste frying fats (heading 1518 ).

1507

Soya-bean oil and its fractions, whether or not refined, but not chemically modified

1507 10 10 and 1507 10 90

Crude oil, whether or not degummed

For a definition of the term ‘crude’, see additional note 1 to this chapter, paragraphs (a), (b) and (c).

1507 90 10 and 1507 90 90

Other

These subheadings include refined soya-bean oil.

1508

Groundnut oil and its fractions, whether or not refined, but not chemically modified

1508 10 10 and 1508 10 90

Crude oil

See additional note 1(a) and (b) to this chapter.

1508 90 10 and 1508 90 90

Other

These subheadings include refined groundnut oil.

1509