Annex to the 2024 Cabinet Resolution Approving the Integrated Customs Tariff Nomenclature

CR - Cabinet Resolution

Issued on 2022

SECTION 1 - Live Animals; Animal Products

CHAPTER 1 - LIVE ANIMALS

Monofilament of which any cross-sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface- worked but not otherwise worked, of plastics.

- - - Monofilament of which any cross-sectional dimension exceeds 1 mm

- - Endless transmission belts of trapezoidal cross-section (V-belts), V- ribbed, of an outside circumference exceeding 60 cm but not exceeding 180 cm

- - Endless transmission belts of trapezoidal cross-section (V-belts), other thanV-ribbed, of an outside cicumference exceeding 60 cm but not exceeding 180 cm

- - Endless transmission belts of trapezoidal cross-section (V-belts), V-ribbed, of an outside circumference exceeding180 cm but not exceeding 240cm

- - Endless transmission belts of trapezoidal cross-section (V-belts),other than V-ribbed, of an outside circumference exceeding180 cm but not exceeding 240cm

- - Of pine (Pinus spp.), of which the smallest cross-sectional dimension is 15 cm or more:

- - Of fir (Abies spp.) and spruce (Picea spp.), of which the smallest cross-sectional dimension is 15 cm or more:

- - Other, of which the smallest cross-sectional dimension is 15 cm or more:

- - Of beech (Fagus spp.), of which the smallest cross-sectional dimension is 15 cm or more

- - Of birch (Betula spp.), of which the smallest cross-sectional dimension is 15 cm or more

Section XII FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS, WALKING- STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF; PREPARED FEATHERS AND ARTICLES MADE THEREWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR Chapter 64 Footwear, gaiters and the like; parts of such articles Notes. 1.- This Chapter does not cover : (a) Disposable foot or shoe coverings of flimsy material (for example paper, sheeting of plastics) without applied soles. These products are classified according to their constituent material; (b) Footwear of textile material, without an outer sole glued, sewn or otherwise affixed or applied to the upper (Section XI); (c) Worn footwear of heading 63.09; (d) Articles of asbestos (heading 68.12); (e) Orthopaedic footwear or other orthopaedic appliances, or parts thereof (heading 90.2I ); or (f) Toy footwear or skating boots with ice or roller skates attached; shin-guards or similar protective sportswear (Chapter 95 ). 2.- For the purposes of heading 64.06, the term " parts " does not include pegs, protectors, eyelets, hooks, buckles, ornaments, braid, laces, pompons or other trimmings (which are to be: classified in their appropriate headings) or buttons or other goods of heading 96.06. 3.- For the purposes of this Chapter : (a) The terms " rubber " and " plastics " include woven fabrics or other textile products with an external layer of rubber or plastics being visible to the naked eye; for the purpose of this provision, no account should be taken of any resulting change of colour; and (b)The term " leather " refers to the goods of headings 41.07 to 41.12 to 41.14. 4.- Subject to Note 3 to this Chapter : (a) The material of the upper shall be taken to be the constituent material having the greatest external surface area, no account being taken of accessories or reinforcements such as unkle patches. edging, ornamentation, buckles, tabs, eyelet stays or similar attachments; (b) The constituent material of the outer sole shall be taken to be the material having the greatest surface area in contact with the ground, no account being taken of accessories or reinforcements such as spikes, bars, nails, protectors or similar attachments. Subheading Note. 1.- For the purposes of subheadings 6402.12, 6402.19, 6403.12, 6403.19 and 6404.11, the expression " sports footwear " applies only to : (a) Footwear which is designed for a sporting activity and has, or has provision for the attachment of, spikes, sprigs, stops, clips, bars or the like; (b) Skating boots, ski-boots and cross-country ski footwear, snowboard boots, wrestling boots, boxing boots and cycling shoes.Chapter 65 Headgear and parts thereof Notes. I.- This Chapter does not cover : (a) Worn headgear of heading 63.09; (b) Asbestos headgear (heading 68.12); or (c) Dolls' hats, other toy hats or carnival articles of Chapter 95. 2.-Heading 65.02 does not cover hat-shapes made by sewing, other than those obtained simply by sewing strips in spirals.Chapter 66 Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops and parts thereof Notes. 1 .- This Chapter does not cover : (a) Measure walking-sticks or the like (heading 90.17); (b) Firearm-sticks, sword-sticks, loaded walking-sticks or the like (Chapter 93); or (c) Goods of Chapter 95 (for example, toy umbrellas, toy sun umbrellas). 1 .- This Chapter does not cover : (a) Measure walking-sticks or the like (heading 90.17); (b) Firearm-sticks, sword-sticks, loaded walking-sticks or the like (Chapter 93); or (c) Goods of Chapter 95 (for example, toy umbrellas, toy sun umbrellas). 2.- Heading 66.03 does not cover parts, trimmings or accessories of textile material, or covers, tassels, thongs umbrella cases or the like, of any material Such goods presented with, but not fitted to. articles of heading 66.01 or 66.02 are to be classified separately and are not to be treated as forming part of those articles.Chapter 67 Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair Notes. 1.- This Chapter does not cover : (a) Filtering or straining cloth of human hair (heading 59.11 ); (b) Floral motifs of lace, of embroidery or other textile fabric (Section XI); (c) Footwear (Chapter 64); (d) Headgear or hair-nets (Chapter 65); (e) Toys, sports requisites or carnival articles (Chapter 95); or (f) Feather dusters, powder-puffs or hair sieves (Chapter 96). 2.- heading 67.01 does not cover : (b) Articles of apparel or clothing accessories in which feathers or down constitute (c) Artificial flowers or foliage or parts thereof or made up articles of heading 67.02. 3.- Heading 67.02 does not cover : (a) Articles in which feathers or down constitute only filling or padding (for no more than mere trimming or padding; or example, bedding of heading 94.04); (a) Articles of glass (Chapter 70); or (b) Artificial flowers, foliage or fruit of pottery, stone, metal, wood or other materials, obtained in one piece by moulding forging, carving, stamping or other process, or consisting of parts assembled otherwise than by binding, gluing, fitting into one another or similar methods.Section XIII ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; GLASS AND GLASSWARE Chapter 68 Articles of stone, plaster, cement, asbestos, mica or similar materials Notes. 1.- This Chapter does not cover : (a) Goods of Chapter 25; (b) Coated, impregnated or covered paper and paperboard in each case. of heading 48.10 or 48.11 (for example, paper coated with mica powder or graphite, bituminised or asphalted paper); (c) Coated impregnated or covered textile fabric of Chapter 56 or 59 (for example, fabric coated or covered with mica powder, bituminised or asphalted fabric); (d) Articles of Chapter 71 ; (e) Tools or parts of tools, of Chapter 82; (f) Lithographic stones of heading 84.42; (g) Electrical insulators (heading 85.46) or fittings of insulating material of heading 85.47; prefabricated buildings); (h) Dental burrs (heading 90.18); (ij) Articles of Chapter 91 (for example, clocks and clock cases); (k) Articles of Chapter 94 (for example, furniture, luminaires and lighting fittings, (I) Articles of Chapter 95 (for example, toys, games and sports requisites); (m) Articles of heading 96.02, if made of materials specified in Note 2 (b) to Chapter 96, or of heading 96.06 (for example, buttons), of heading 96.09 (for example, slate pencils), heading 96.10 (for example, drawing slates) or of heading 96.20 )monopods, bipods, tripods and similar articles(; or”. (n) Articles of Chapter 97 (for example, works of art). 2.- In heading 68.02 the expression " worked monumental or building stone " applies not only to the varieties of stone referred to in heading 25.15 or 25.16 but also to all other natural stone (for example, quartzite,flint, dolomite and steatite) similarly worked; it does not, however, apply to slate.Chapter 69 Ceramic products Notes. 1.-This Chapter applies only to ceramic products which have been fired after shaping : (a) Headings 69.04 to 69.14 apply only to such products other than those classifiable in headings 69.01 to 69.03; (b) Articles heated to temperatures less than 800 °C for purposes such as curing of resins, accelerating hydration reactions, or for the removal of water or other volatile components, are not considered to be fired. Such articles are excluded from Chapter 69; and (c) Ceramic articles are obtained by firing inorganic, non-metallic materials which have been prepared and shaped previously at, in general, room temperature. Raw materials comprise, inter alia, clays, siliceous materials including fused silica, materials with a high melting point, such as oxides, carbides, nitrides, graphite or other carbon, and in some cases binders such as refractory clays or phosphates. 2.-This Chapter does not cover : (a) Products of heading 28.44; (b) Articles of heading 68.04; (c) Articles of Chapter 71 (for example, imitation jewellery); (d) Cermets of heading 81.13; (e) Articles of Chapter 82; (f) EIectrical insulators (heading 85.46) or fittings of insulating material of heading 85.47; prefabricated buildings); (g) Artificial teeth (heading 90.21 ); (h) Articles of Chapter 91 (for example, clocks and clock cases); (ij) Articles of Chapter 94 (for example, furniture, luminaires and lighting fittings, (k) Articles of Chapter 95 (for example, toys, games and sports requisites); example, smoking pipes); or (I) Artcles of heading 96.06 (for example, buttons) or of heading 96.14 (for (m) Articles of Chapter 97 (for example, works of art).Chapter 70 Glass and glassware Notes. 1.-This Chapter does not cover : (a) Goods of heading 32.07 (for example, vitrifiable enamels and glazes, glass frit, (b) Articles of Chapter 71 (for example, imitation jewellery); other glass in the form of powder, granules or flakes); (c) Optical fibre cables of heading 85.44, electrical insulators (heading 85.46) or fittings of insulating material of heading 85.47; (d) Front windscreens (windshields), rear windows and other windows, framed, for vehicles of Chapters 86 to 88; (e) Front windscreens (windshields), rear windows and other windows, whether or not framed, incorporating heating devices or other electrical or electronic devices, for vehicles of Chapters 86 to 88; (f) Optical tibres optically worked optical elements, hypodermic syringes, artificial eyes, thermometers, barometers, hydrometers or other articles of Chapter 90; (g) Luminaires and lighting fittings, illuminated signs illuminated name plates or the like, having a permanently fixed light source, or parts thereof of heading 94.05; (h) Toys, games, sports requisites, Christmas tree ornaments or other articles of Chapter 95 (excluding glass eyes without mechanisms for dolls or for other articles of Chapter 95); or (ij) Buttons, fitted vacuum flasks, scent or similar sprays or other articles of 2.- For the purposes of headings 70.03, 70.04 and 70.05 : Chapter 96. (a) Glass is not regarded as " worked " by reason of any process it has undergone (b) Cutting to shape does not affect the classification of glass in sheets; before annealing; (c)The expression " absorbent reflecting or non-reflecting layer " means a microscopically thin coating of metal or of a chemical compound (for example metal oxide) which absorbs, for example infra-red light or improves the reflecting qualities of the glass while still allowing it to retain a degree of transparency or translucency; or which prevents light from being reflected on the surface of the glass. 3.- The products referred to in heading 70.06 remain classified in that heading whether or not they have the character of articles. 4.- For the purposes of heading 70. 19, the expression " glass wool " means : (a) Mineral wools with a silica (SiO2) content not less than 60 % by weight; (b) Mineral wools with a silica (SiO2) content less than 60 % but with an alkaline Mineral wools which do not comply with the above specifications fall in heading 68.06. oxide ( K2O or Na2O) content exceeding 5 % by weight or a boric oxide (B2O3) content exceeding 2 % by weight. 5.- Throughout the Nomenclature, the expression " glass " includes fused quartz and other fused silica. Subheading Note. I.- For the purposes of subheadings 7013.22, 7013.33, 7013.41 and 7013.91, the expression " lead crystal " means only glass having a minimum lead monoxide (PbO) content by weight of 24 % .Section XIV NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL,AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN Chapter 71 Natural or cultured pearls, precious or semi-precious stones precious metals, Notes. metals clad with precious metal, and articles thereof; imitation jewellery; coin I.- Subject to Note 1 (a) to Section VI and except as provided below, all articles consisting wholly or partly : (a) Of natural or cultured pearls or of precious or semi-precious stones (natural, synthetic or reconstructed), or (b) Of precious metal or of metal clad with precious metal, are to be classified in this Chapter. 2.- (a) headings 71.13. 71.14 and 71.15 do not cover articles in which precious metal or metal clad with precious metal is present as minor constituents only, such as minor fittings or minor ornam ntation (for example, monograms, ferrules and rims). and paragraph (b) of the foregoing Note does not apply to such articles (*). (b) Heading 71.16 does not cover articles containing precious metal or metal clad 3.- This Chapter does not cover : with precious metal (other than as minor constituents). (a) Amalgams of precious metal, or colloidal precious metal (heading 28.43); (b) Sterile surgical suture materials, dental fillings or other goods of Chapter 30; (c) Goods of Chapter 32 (for example, lustres); (d) Supported catalysts (heading 38.15); (e) Articles of heading 42.02 or 42.03 referred to in Note 2 (B) to Chapter 42; (f) Articles of heading 43.03 or 43.04; (g) Goods of Section XI (textiles and textile articles); (h) Footwear, headgear or other articles of Chapter 64 or 65; (ij) Umbrellas. walking-sticks or other articles of Chapter 66; (k) Abrasive goods of heading 68.04 or 68.05 or Chapter 82 containing dust or powder of precious or semi-precious stones (natural or synthetic); articles of Chapter 82 with a working part of precious or semi-precious stones (natural, synthetic or reconstructed); machinery mechanical appliances or electrical goods, or parts thereof, of Section XVI. However, articles and parts thereof, wholly of precious or semi-precious stones (natural, synthetic or reconstructed) remain classified in this Chapter, except unmounted worked sapphires and diamonds for styli (heading 85.22 ); (i) Articles of Chapter 90,9l or 92 (scientific instruments, clocks and watches, musical instrument). (m) Arms or parts thereof (Chapter 93); (n) Articles covered by Note 2 to Chapter 95; (o) Articles classified in Chapter 96 by virtue of Note 4 to that Chapter; or (p) Original sculptures or statuary (heading 97.03) collectors' pieces (heading 4.- (a) The expression " precious metal " means silver, gold and platinum. 97.05) or antiques of an age exceeding one hundred years (heading 97.06), other than natural or cultured pearls or precious or semi-precious stones. (b) The expression " platinum " means platinum, iridium, osmium, palladium` rhodium and ruthenium. (c) The expression " precious or semi precious stones " does not include any of the substances specified in Note 2 (b) to Chapter 96 5.- For the purposes of this Chapter, any alloy (including a sintered mixture and an inter- metallic compound) containing precious metal is to be treated as an alloy of precious metal if any one precious metal constitutes as much as 2 %, by weight, of the alloy. Alloys of precious metal are to be classified according to the following rules : (a) An alloy containing 2 % or more, by weight, of platinum is to be treated as an alloy of platinum; (b) An alloy containing 2 % or more, by weight, of gold but no platinum, or less than 2 %, by weight, of platinum, is to be treated as an alloy of gold; (c) Other alloys containing 2 % or more, by weight, of silver are to be treated as alloys of silver. 6.- Except where the context otherwise requires any reference in the Nomenclature to precious metal or to any particular precious metal includes a reference to alloys treated as alloys of precious metal or of the particular metal in accordance with the rules in Note 5 above, but not to metal clad with precious metal or to base metal or non-metals plated with precious metal. 7.- Throughout the Nomenclature the expression " metal clad with precious metal " means material made with a base of metal upon one or more surfaces of which there is affixed by soldering, braring, welding, hot-rolling or similar mechanical means a covering of precious metal. Except where the context otherwise requires, the expression also covers base metal inlaid with precious metal. 8.- Subject to Note 1 (a) to Section VI, goods answering to a description in heading 71.I2 are to be classified in that heading and in no other heading of the Nomenclature. 9.- For the purposes of heading 71.13, the expression " articles of jewellery " means : (a) Any small objects of personal adornment (for example, rings, bracelets, necklaces, brooches, ear-rings, watch-chains, fobs, pendants, tie-pins, cuff-links, dress-studs, religious or other medals and insignia); and (b) Articles of personal use of a kind normally carried in the pocket, in the handbag or on the person (for example, cigr or cigarette cases, snuff boxes, cachou or pill boxes, powder boxes,chain purses or prayer beads). These articles may be combined or set, for example, with natural or cultured pearls, precious or semiprecious stones, synthetic or reconstructed precious or semi-precious stones, tortoise shell, mother-of-pearl, ivory, natural or reconstructed amber, jet or coral. 10.- For the purposes of heading 71 .14, the expression " articles of goldsmiths' or silversmiths' wares " includes such articles as ornaments, tableware, toilet-ware, smokers' requisites and other articles of household, office or religious use. 11.- For the purposes of heading 71.17, the expression " imitation jewellery " means articles of jewellery within the meaning of paragraph (a) of Note 9 above (but not including buttons or other articles of heading 96.06, or dress-combs, hair-slides or the like, or hairpins, of heading 96.I5), not incorporating natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed) nor (except as plating or as minor constituents) precious metal or metal clad with precious metal. Subheading Notes. 1 .- For the purposes of subheadings 7106.10, 7108.11, 7110.11, 7110.21 7110.31 and 7110.41 , the expressions ` powder " and " in powder form " mean products of which 90 % or more by weight passes through a sieve having a mesh aperture of 0.5 mm. 2.- Notwithstanding the provisions of Chapter Note 4 (b), for the purposes of subheadings 71 10. 11 and 7110. 19, the expression " platinum " does not include iridium, osmium, palladium, rhodium or ruthenium. 3.- For the classification of alloys in the subheadings of heading 71.10, each alloy is to be classified with that metal platinum palladium rhodium, iridium, osmium or ruthenium which predominates by weight over each other of these metals.Section XV BASE METALS AND ARTICLES OF BASE METAL Notes. 1 .- This Section does not cover : (a) Prepared paints inks or other products with a basis of metallic flakes or powder (b) Ferro-cerium or other pyrophoric alloys (heading 36.06); (headings 32.07 to 32.10 , 32.12 , 32.13 or 32.15); precious metal, imitation jewellery); (c) Headgear or parts thereof of heading 65.06 or 65.07; (d) Umbrella frames or other articles of heading 66.03; (e) Goods of Chapter 71 (for example, precious metal alloys, base metal clad with (f) Articles of Section XVI (machinery, mechanical appliances and electrical goods); XVII (vehicles, ships and boats, aircraft); (g) Assembled railway or tramway track (heading 86.08) or other articles of Section (h) Instruments or apparatus of Section XVIII, including clock or watch springs; (ij) Lead shot prepared for ammunition (heading 93.06) or other articles of Section XIX (arms and ammunition); (k) Articles of Chapter 94 (for example furniture, mattress supports,luminaires and (l) Articles of Chapter 95 (for example, toys, games, sports requisites); lighting fittings, illuminated signs, prefabricated buildings); (m) Hand sieves, buttons, pens, pencil-holders, pen nibs, monopods, bipods, tripods and similar articles or other articles of Chapter 96 (miscellaneous manufactured articles); or (n) Articles of Chapter 97 (for example, works of art). 2.- Throughout the Nomenclature, the expression " parts of general use " means : (a) Articles of heading 73.07, 73.12, 73.15, 73.17 or 73.18 and similar articles of other base metal, other than articles specially designed for use exclusively in implants in medical, surgical, dental or veterinary sciences (heading 90.21); (b) Springs and leaves for springs, of base metal, other than clock or watch springs (heading 91.14); and (c) Articles of headings 83.01, 83.02, 83.08, 83.10 and frames and mirrors, of base metal, of heading 83.06. In Chapters 73 to 76 and 78 to 82 (but not in heading 73.15) references to parts of goods do not include references to parts of general use as defined above. Subject to the preceding paragraph and to Note 1 to Chapter 83,the articles of Chapter 82 or 83 are excluded from Chapters 72 to 76 and 78 to 81 . 3.- Throughout the Nomenclature, the expression " base metals " means : iron and steel, copper nickel, aluminium lead, zinc, tin, tungsten (wolfram), molybdenum, tantalum, magnesium, cobal it, bismuth, cadmium titanium, zirconium antimony, manganese, beryllium chromium, germanium, vanadium, gallium, hafnium, indium, niobium (columbium), rhenium and thallium. 4.- Throughout the Nomenclature, the term " cermets " means products containing a microscopic heterogeneous combination of a metallic component and a ceramic component. The term " cermets " includes sintered metal carbides (metal carbides sintered with a metal). 5.- Classification of alloys (other than ferro-alloys and master alloys as defined in Chapten 72 and 74) : (a) An alloy of base metals is to be classified as an alloy of the metal which predominates by weight over each of the other metals; (b) An alloy composed of base metals of this Section and of elements not falling within this Section is to be treated as an alloy of base metals of this Section if the total weight of such metals equals or exceeds the total weight of the other elements present; (c) In this Section the term " alloys " includes sintered mixtures of metal powders, heterogeneous intimate mixtures obtained by melting (other than cermets) and intermetallic compounds. 6.- Unless the context otherwise requires, any reference in the Nomenclature to a base metal includes a reference to alloys which, by virtue of Note 5 above, are to be classified as alloys of that metal. 7.- Classification of composite articles : Except where the headings otherwise require articles of base metal (including articles of mixed materials treated as articles of base metal under the General Interpretative Rules) containing two or more base metals are to be treated as articles of the base metal predominating by weight over each of the other metals. For this purpose : (a) Iron and steel, or different kinds of iron or steel, are regarded as one and the same metal; (b) An alloy is regarded as being entirely composed of that metal as an alloy of (c) A cermet of heading 81.13 is regarded as a single base metal. which, by virtue of Note 5, it is classified; and 8.- In this Section, the following expressions have the meanings hereby assigned to them : (a) Waste and scrap (i) All metal waste and scrap; (ii) Metal goods definitely not usable as such because of breakage, cutting- up, wear or other reasons. (b) Powders Products of which 90 % or more by weight passes through a sieve having a mesh aperture of 1 mm. 9.- For the purposes of Chapters 74 to 76 and 78 to 81, the following expressions have the meanings hereby assigned to them : (a) Bars and rods Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including “flattened circles” and “modified rectangles”, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross- section may have corners rounded along their whole length. The thickness of such products which have a rectangular )including “modified rectangular”( cross-section exceeds one-tenth of the width. The expression also covers cast or sintered products, of the same forms and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings. Wire-bars and billets of Chapter 74 with their ends tapered or otherwise worked simply to facilitate their entry into machines for converting them into, for example, drawing stock (wire-rod) or tubes, are however to be taken to be unwrought copper of heading 74.03. This provision applies mutatis mutandis to the products of Chapter 81. (b) Profiles Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section along their whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or sintered products, of the same forms, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings. (c) Wire Rolled, extruded or drawn products, in coils, which have a uniform solid cross- section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons )including “flattened circles” and “modified rectangles”, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular )including “modified rectangular”( cross-section exceeds one-tenth of the width. (d) Plates, sheets, strip and foil Flat-surfaced products (other than the unwrought products), coiled or not, of solid rectangular (other than square) cross-section with or without rounded corners )including “modified rectangles” of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel) of a uniform thickness, which are : - of rectangular (including square) shape with a thickness not exceeding one-tenth of the width; - of a shape other than rectangular or square, of any size, provided that they do not assume the character of articles or products of other headings. Headings for plates, sheets, strip, and foil apply, inter alia, to plates, sheets, strip, and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of articles or products of other headings. (e) Tubes and pipes Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and which have a uniform wall thickness. Products with a rectangular (including square), equilateral triangular or regular convex polygonal cross-section, which may have corners rounded along their whole length, are also to be considered as tubes and pipes provided the inner and outer cross-sections are concentric and have the same form and orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings. Chapter 72 Iron and steel Notes. I .- In this Chapter and, in the case of Notes (d), (e) and (f) throughout the Nomenclature, the following expressions have the meanings hereby assigned to them : (a) Pig iron: Iron-carbon alloys not usefully malleable, containing more than 2 % by weight of carbon and which may contain by weight one or more other elements within the following limits : - not more than 10 % of chromium - not more than 6 % of manganese - not more than 3 % of phosphorus - not more than 8 % of silicon - a total of not more than 10 % of other elements. (b) Spiegeleisen Iron-carbon alloys containing by weight more than 6 % but not more tban 30 (c) Ferro-alloys % of manganese and otherwise conforming to the specification at (a) above. Alloys in pigs, blocks, lumps or similar primary forms in forms obtained by continuous casting and also in granular or powder forms, whether or not agglomerated, commonly used as an additive in the manufacture of other alloys or as de-oxidants, de-sulphurising agents or for similar uses in ferrous metallurgy and generally not usefully malleable, containing by weight 4 % or more of the element iron and one or more of the following : - more than 10 % of chromium - more than 30 % of manganese - a total of more than 10 % of other elements,excluding carbon,subject to a (d) Steel maximum content of 10% in the case of copper. - more than 3 % of phosphorus - more than 8 % of silicon Ferrous materials other than those of heading 72.03 which (with the exception of certain types produced in the form of castings) are usefully malleable and which contain by weight 2 % or less of carbon. However, chromium steels may contain higher proportions of carbon. (e) Stainless steel Alloy steels containing, by weight, 1.2 % or less of carbon and 10.5 % or (f) Other alloy steel more of chromium, with or without other elements. Steels not complying with the definition of stainless steel and containing by - 0.3 % or more of aluminium - 0.0008 % or more of boron - 0.3 % or more of chromium - 0.3 % or more of cobalt - 0.4 % or more of copper - 0.4 % or more of lead - 1.65 % or more of manganese - 0.08 % or more of molybdenum - 0.3 % or more of nickel - 0.06 % or more of niobium - 0.6 % or more of silicon - 0.05 % or more of titanium - 0.3 % or more of tungsten (wolfram) weight one or more of the following elements in the proportion shown : - 0.1 % or more of other elements (except sulphur, phosphorus, carbon and (g) Remelting scrap ingots of iron or steel : nitrogen), taken separately. - 0. 1 % or more of vanadium Products roughly cast in the form of ingots without feeder-heads or hot tops, or of pigs, having obvious surface faults and not complying with the chemical composition of pig iron, spiegeleisen or ferro-alloys. (h) Granules: Products of which less than 90 % by weight passes through a sieve with a mesh aperture of I mm and of which 90 % or more by weight passes through a sieve with a mesh aperture of 5 mm. (ij)Semi-finished products : Continuous cast products of solid section, whether or not subjected to primary hot-rolling; and Other products of solid section which have not been further worked than subjected to primary hot-rolling or roughly shaped by forging, including blanks for angles, shapes or sections.These products are not presented in coils. (k) Flat-rolled products : Rolled products of solid rectangular (other than square) cross-section, which - coils of successively superimposed layers, or do not conform to the definition at (ij ) above in the form of : - straight lengths, which if of a thickness less than 4.75 mm are of a width measuring at least ten times the thickness or if of a thickness of 4.75 mm or more are of a width which exceeds I 50 mm and measures at least twice the thickness. Flat-rolled products include those with patterns in relief derived directly from rolling (for example, grooves ribs chequers tears, buttons, lozenges) and those which have been perforated, corrugated or polished, provided that they do not thereby assume the character of articles or products of other headings Flat-rolled products of a shape other than rectangular or square of any size, are to be classified as products of a width of 600 mm or more, provided that they do not assume the character of articles or products of other headings. (i) Bars and rods, hot-rolled, in irregularly wound coils Hot-rolled products in irregularly wound coils, which have a solid cross-section in the shape of circles, segments of circles, ovals rectangles (including squares), triangles or other convex polygons (including " flattened circles " and " modified rectangles ", of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). These products may have indentations, ribs, grooves or other deformations produced during the rolling process (reinforcing bars and rods). (m) Other bars and rods: Products which do not conform to any of the definitions at (ij), (k) or (1) above or to the definition of wire, which have a uniform solid cross-section along their whole length in the shape of circles, segments of circles, ovals rectangles (including squares), triangles or other convex polygons (including " flattened circles " and " modified rectangles ", of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). These products may : - have indentations, ribs, grooves or other deformations produced during the rolling process (reinforcing bars and rods); - be twisted after rolling. (n) Angles, shapes and sections Products having a uniform solid cross-section along their whole length which do not conform toany of the definitions at (ij), (k), (1) or (m) above or to the definition of wire. Chapter 72 does not include products of heading 73.01 or 73.02. (o) Wire Cold-formed products in coils, of any uniform solid cross-section along their (p) Hollow drill bars and rods: whole length, which do not conform to the definition of flat-rolled products. Hollow bars and rods of any cross-section, suitable for drills, of which the greatest external dimension of the cross-section exceeds 15 mm but does not exceed 52 mm, and of which the reatest internal dimension does not exceed one half of the greatest external dimension. Hollow bars and rods of iron or steel not conforming to this definition are to be classified in heading 73.04. 2.- Ferrous metals clad with another ferrous metal are to be classified as products of the ferrous metal predominating by weight. 3.- Iron or steel products obtained by electrolytic deposition, by pressure casting or by sintering are to be classified, according to their form, their composition and their appearance, in the headings of this Chapter appropriate to similar hot-rolled products. Subheading Notes. I .- In this Chapter the following expressions have the meanings hereby assigned to them : (a) Alloy pig iron Pig iron containing, by weight, one or more of the following elements in the specified proportions : - more than 0.2 % of chromium - more than 0.3 % of copper - more than 0.3 % of nickel - more than 0.1 % of any of the following elements : aluminium, molybdenum, titanium, tungsten (wolfram), vanadium. (b) Non-alloy free-cutting steel: Non-alloy steel containing, by weight, one or more of the following elements - 0.08 % or more of sulphur - 0. 1 % or more of lead - more than 0.05 % of selenium - more than 0.01 % of tellurium - more than 0.05 % of bismuth. (c) Silicon-electrical steel: in the specificd proportions : Alloy steels containing by weight at least 0.6 % but not more than 6 % of silicon and not more than 0.08 % of carbon. They may also contain by weight not more than I % of aluminiurm but no other element in a proportion that would give the steel the characteristics of another alloy steel. (d) High speed steel: (e) Silico-manganese steel Alloy steels containing, with or without other elements, at least two of the three elements molybdenum, tungsten and vanadium with a combined content by weight of 7 % or more, 0.6 % or more of carbon and 3 to 6 % of chromium. Alloy steels containing by weight : - not more than 0.7 % of carbon, - 0.5 % or more but not more than 1.9 % of manganese, and - 0.6 % or more but not more than 2.3 % of silicon, but no other element in a proportion that would give the steel the characteristics of another alloy steel. 2.- For the classification of ferro-alloys in the subheadings of heading 72.02 the following rule should be observed : A ferro-alloy is considered as binary and classified under the relevant subheading (if it exists) if only one of the alloy elements exceeds the minimum percentage laid down in Chapter Note I (c); by analogy, it is considered respectively as ternary or quaternary if two or three alloy elements exceed the minimum percentage. For the application of this rule the unspecified " other elements " referred to in Chapter Note I (c) must each exceed 10 % by weight.