Amendments to the Harmonized System Explanatory Notes

The following list contains the decisions taken by the Harmonized System Committee
(35th Session – March 2005) concerning amendments to the Harmonized System
Explanatory Notes. This publication will be updated regularly.

The Harmonized System Explanatory Notes are published by WCO in 4 volumes and
reflect the official interpretation of the Harmonized Commodity Description and Coding
System. They also contain the text of the Subheading Explanatory Notes indicating
the scope and content of certain of the Harmonized System Subheadings. The
Explanatory Notes are available in English and French, the two official languages of
the WCO, and can be ordered directly (see “Bookshop” on this Web site). They are
also available on-line.

The amendments listed below are reproduced in the order of the current pages
concerned and will be incorporated into the aforementioned WCO publications in due
time by replacing the pages affected by the amendments made.

Advice
Parties seeking to import or export merchandise covered by a decision are advised to
verify the implementation of the decision by the importing or exporting country, as the
case may be.

º
º º

CHAPTER 2.

Page 20. Subheading 0210.9.

Delete and substitute :

“- Other, including edible flours and meals of meat and meat offal :”.

CHAPTER 15.

Page 132. Heading 15.16. Last paragraph. New last sentence.

Insert the following new last sentence :

“The heading further excludes hydrogenated, inter-esterified, re-esterified or elaidinised

fats and oils or their fractions, where modification involves more than one fat or oil (heading
15.17 or 15.18).”

Page 133. Heading 15.17.

1. New fourth paragraph.

Insert the following new fourth paragraph :

Copyright © 2005 World Customs Organization. All rights reserved. Requests and inquiries concerning
translation, reproduction and adaptation rights should be addressed to copyright@wcoomd.org.
 “The heading includes hydrogenated, inter-esterified, re-esterified or elaidinised
fats and oils or their fractions, where modification involves more than one fat or oil.”

2. Last paragraph.

Delete and substitute :

“The heading further excludes products obtained by pressing tallow or lard (heading 15.03) as well
as hydrogenated, inter-esterified, re-esterified or elaidinised fats and oils or their fractions, where
modification involves only one fat or oil (heading 15.16).”

Page 134. Heading 15.18. Part (B). New last paragraph.

Insert the following new last paragraph :

“The heading also includes hydrogenated, inter-esterified, re-esterified or elaidinised fats

and oils or their fractions, where modification involves more than one fat or oil.”

Page 135. Heading 15.18. Last paragraph (exclusions). Exclusion (b).

Delete and substitute :

“(b) Hydrogenated, inter-esterified, re-esterified or elaidinised fats and oils or their fractions, where modification
involves only one fat or oil (heading 15.16).”

CHAPTER 29.

Page 461. Heading 29.36. Heading text.

Add “(+)” after “SOLVENT”.

Page 468. Heading 29.36. New Subheading Explanatory Note.

Insert the following new Subheading Explanatory Note at the end of the present Note :

“°
° °

Subheading Explanatory Note.

Subheading 2936.90

This subheading includes, inter alia, intermixtures of two or more vitamin derivatives. Thus, for
example, a mixture of D-pantothenol ethyl ether and dexpanthenol, obtained by chemical synthesis, i.e.,
by a reaction of D-pantolactone, amino-3-propanol-1 and 3-ethoxypropylamine in a predetermined ratio,
should be classified in subheading 2936.90 as “Other” and not as unmixed derivatives of D- or DL-
pantothenic acid (subheading 2936.24).”

Page 491. Heading 29.41.

1. New third paragraph.

Insert the following new third paragraph :

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translation, reproduction and adaptation rights should be addressed to copyright@wcoomd.org.
 “In this heading, the term “derivatives” refers to active antibiotic compounds which
could be obtained from a compound of this heading and which retain the essential
characteristics of the parent compound, including its basic chemical structure.”

2. Title of the Subheading Explanatory Note after the exclusions.

Delete “Subheading Explanatory Note” and substitute “Subheading Explanatory Notes”.

3. Explanatory Note to Subheading 2941.10. New two last paragraphs.

Insert the following new two last paragraphs :

“This subheading includes, inter alia, ampicillin (INN), amoxicillin (INN) and talampicillin (INN).

However, this subheading excludes other antibiotics containing a beta-lactam ring such as
cephalosporins (e.g., cefazolin (INN), cefaclor (INN)), cephamycins (e.g., cefoxitin (INN)),
oxacephems, penems, carbapenems, etc."

4. New Subheading Explanatory Notes to Subheadings 2941.20, 2941.30, 2941.40 and

2941.50.

After the Explanatory Note to Subheading 2941.10 insert the following new Subheading
Explanatory Notes :

“Subheading 2941.20

Streptomycin derivatives are active antibiotics whose molecules contain in their structure all
the three following constituents of the streptomycin skeleton : streptidine and methylglucosamine
linked to 5-deoxylyxose. Esters in any position and glycosides are also considered as derivatives.

This subheading includes, inter alia, dihydrostreptomycin (INN) and streptoniazid (INN).
However, neither bluensomycin (INN) which does not retain the two amidino groups of streptidine,
nor other aminoglycosides containing derivatives of streptamine, such as neomycin (INN), are
regarded as streptomycin derivatives.

Subheading 2941.30

Tetracycline derivatives are active antibiotics whose molecules contain partially hydrogenated
4-dimethylamino-naphthacene-2-carboxamide of the tetracycline skeleton. Esters are also
considered as derivatives.

This subheading includes, inter alia, chlortetracycline (INN) and rolitetracycline (INN).
However, anthracyclines of the “rubicin” type, such as aclarubicin (INN) and doxorubicin (INN), are
not regarded as tetracycline derivatives.

Subheading 2941.40

Chloramphenicol derivatives are active antibiotics whose molecules contain N-(2-hydroxy-1-

methyl-2-phenethyl)acetamide of the chloramphenicol skeleton.

This subheading includes, inter alia, thiamphenicol (INN) and florfenicol (INN). However,
cetofenicol (INN) does not belong to this group because it is not antibiotically active.

Subheading 2941.50

Erythromycin derivatives are active antibiotics whose molecules contain the following
constituents of the erythromycin skeleton : 13-ethyl-13-tridecanolide with linked desosamine and
mycarose (or cladinose). Esters are also considered as derivatives.

Copyright © 2005 World Customs Organization. All rights reserved. Requests and inquiries concerning
translation, reproduction and adaptation rights should be addressed to copyright@wcoomd.org.
 This subheading includes, inter alia, clarithromycin (INN) and dirithromycin (INN). However,
azithromycin (INN) which contains a 15-atom central ring and picromycin which contains no
cladinose or mycarose, are not regarded as erythromycin derivatives.”

Page 507. N-Acetylanthranilic acid. Second column.

Delete “2924.22” and substitute “2924.23”.

CHAPTER 34.

Page 637. Heading 34.07. Item (C). New second paragraph.

Insert the following new second paragraph :

"Such products for use in dentistry generally contain 25 % or more by weight of -

calcium sulphate hemihydrate or almost exclusively -calcium sulphate hemihydrate, a form
that does not occur naturally and that can be produced, e.g., by dehydration of gypsum
deposits with a high calcium sulphate dihydrate content."

CHAPTER 42.

Page 791. Heading 42.02. Fourth paragraph. First sentence.

Delete and substitute :

“The articles covered by the second part of the heading must, however, be only of the
materials specified therein or must be wholly or mainly covered with such materials or with
paper (the foundation may be of wood, metal, etc.). For this purpose the expression “of
leather or of composition leather” includes, inter alia, patent leather, patent laminated leather
and metallised leather.”

CHAPTER 73.

Page 1256. Heading 73.04. Paragraph before exclusions.

French text only.

Page 1264. Heading 73.12. Exclusion (c).

Delete “motor”.

CHAPTER 83.

Heading 83.06.

1. Page 1374. Part (A). First paragraph.

Delete and substitute :

“This group covers non-electric bells and gongs of base metal. It includes bells for
places of religious worship, schools, public buildings, factories, ships, fire-engines, etc.;

Copyright © 2005 World Customs Organization. All rights reserved. Requests and inquiries concerning
translation, reproduction and adaptation rights should be addressed to copyright@wcoomd.org.
 door bells; table bells; hand-bells; cattle or other animal bells; bells for bicycles, scooters
or perambulators; bells for fishing tackle (without the addition of external clamps, clips or
other mounting devices); door chimes, table gongs, etc.; decorated bells such as those for
tourist souvenirs.”

2. Page 1375. First paragraph. Exclusion (f).

Delete “(heading 95.03)” and substitute “(heading 95.03), fishing rod bells mounted on external clamps,
clips or other devices (heading 95.07)”.

CHAPTER 84.

Page 1451. Heading 84.24. New second paragraph.

Insert the following new second paragraph :

“This heading, however, does not include water-jet or water-abrasive jet cutting machines which are
designed for precise cutting of a variety of materials (e.g., stone, composites, rubber, glass, metal). These
machines typically operate under pressures of 3,000 to 4,000 bars with a stream of water or water mixed with fine
abrasives, at a velocity of 2 to 3 times the speed of sound (heading 84.79).”

Page 1603. Heading 84.79. Part (III). First paragraph. New item (32).

Insert the following new item (32) :

“(32) Water-jet and water-abrasive jet cutting machines. These are machines designed to cut
materials by a process using streams of water or of water mixed with very fine abrasives,
typically at a velocity of 2 to 3 times the speed of sound. They operate under pressures
of 3,000 to 4,000 bars and are capable of making multiple types of precision cuts in a
variety of materials. Water-jet cutting machines are typically used for softer materials
(foam, soft rubber, gasket material, foils, etc.). Water-abrasive jet cutting machines are
typically used for harder materials (tool steel, hard rubber, composites, stone, glass,
aluminium, stainless steel, etc.).”

CHAPTER 85.

Page 1666. Heading 85.24. Exclusion (d).

French text only.

SECTION XVII.

Page 1713. Section XVII. General. Item (A) (2). Third line.

Delete “motor”.

CHAPTER 95.

Heading 95.07.

1. Page 1920. Item (3). Last line.

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translation, reproduction and adaptation rights should be addressed to copyright@wcoomd.org.
 Delete and substitute “stone); sinkers, and fishing rod bells when mounted or attached to
external clamps, clips or other devices.”

2. Page 1921. Last paragraph. New exclusion (f).

Insert the following new exclusion (f) :

“(f) Bells, non-electric, of base metal, for fishing tackle, not mounted or attached to external clamps, clips, or
other devices (heading 83.06).”

Reletter current exclusion (f) as exclusion (g).

CHAPTER 96.

Page 1932. Heading 96.03. Part (D).

Delete and substitute :

“(D) MOPS AND FEATHER DUSTERS

Mops consist of a bundle of textile cords or vegetable fibres mounted on a handle.

Certain other mops consist of a mop-head pad made of textile or other material fitted or
attached to a frame or other base connected to the handle. They include dust mops, spray
mops and sponge mops used in dry or wet applications for cleaning up stains or liquid spills,
cleaning floors, washing dishes, etc.

Feather dusters consist of a bundle of feathers mounted on a handle and are used for
dusting furniture, shelves, shop windows, etc. In other types of feather dusters the “feathers”
have been replaced by lambs' wool, textile materials, etc., fixed to or wrapped around a
handle.

This heading excludes cleaning cloth made of textile materials designed for use as hand cloths or for
attachment to the mop-head frame or other base, when presented separately (Section XI).”

_____________

Copyright © 2005 World Customs Organization. All rights reserved. Requests and inquiries concerning
translation, reproduction and adaptation rights should be addressed to copyright@wcoomd.org.