SECTION IV PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES CHAPTER 16

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1 SECTION IV PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES CHAPTER 16 Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates Chapter Note Changes to this Chapter from Chapters 2 or 3 merely by addition of seasoning or preservatives (including sugar) are not to be considered as origin conferring. Chapter residual rule applicable to mixtures: for more than 50% by weight of the mixture. The weight of materials of the same origin shall be taken together. The criterion to determine the major portion of the materials as set forth in the 'Introductory Notes', 3, f for this Sausages and similar products, of CC meat, meat offal or blood; food preparations based on these products Other prepared or preserved meat, CC meat offal or blood Extracts and juices of meat, fish or CTH crustaceans, molluscs or other aquatic invertebrates Prepared or preserved fish; caviar CTH and caviar substitutes prepared from fish eggs Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved CTH

2 CHAPTER 17 Sugars and sugar confectionery Chapter residual rule applicable to mixtures: for more than 50% by weight of the mixture. The weight of materials of the same origin shall be taken together. The criterion to determine the major portion of the materials as set forth in the 'Introductory Notes', 3, f for this Cane or beet sugar and chemically pure sucrose, in solid form CC Other sugars, including chemically As specified for split headings pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel ex17.02(a) - Chemically pure lactose, maltose, CTHS glucose and fructose ex17.02(b) - Other CC Molasses resulting from the CC extraction or refining of sugar Sugar confectionery (including white chocolate), not containing cocoa CTH

3 CHAPTER 18 Cocoa and cocoa preparations Chapter residual rule applicable to mixtures: for more than 50% by weight of the mixture. The weight of materials of the same origin shall be taken together Cocoa beans, whole or broken, raw or roasted The origin shall be the country where the cocoa beans of this heading are obtained in their natural or unprocessed state Cocoa shells, husks, skins and other cocoa waste Cocoa paste, whether or not defatted CTH Cocoa butter, fat and oil. CTH Cocoa powder, not containing added sugar or other sweetening matter The origin shall be the country where the cocoa shells and other cocoa waste of this heading are derived from manufacturing or processing operations or from consumption Chocolate and other food As specified for subheadings preparations containing cocoa Cocoa powder, containing added sugar or other sweetening matter CTH, except from the headings of Chapter 17 and Other preparations in blocks, slabs or CTH bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg - Other, in blocks, slabs or bars: Filled CTH Not filled CTH Other CTH CTH

4 CHAPTER 19 Preparations of cereals, flour, starch or milk; pastrycooks' products Chapter residual rule applicable to mixtures: for more than 50% by weight of the mixture. The weight of materials of the same origin shall be taken together. The criterion to determine the major portion of the materials as set forth in the 'Introductory Notes', 3, f for this Malt extract; food preparations of As specified for subheadings flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings to 04.04, not containing cocoa or containing less than 5 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included Preparations for infant use, put up for CTSH retail sale Mixes and dough for the preparation CTSH of bakers' wares of heading No Other CTH Pasta, whether or not cooked or As specified for subheadings stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared - Uncooked pasta, not stuffed or otherwise prepared: Containing eggs CTH Other CTH Stuffed pasta, whether or not cooked CTSH or otherwise prepared Other pasta CTH Couscous CTH Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms CTH

5 19.04 Prepared foods obtained by the CTH swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), precooked, or otherwise prepared, not elsewhere specified or included Bread, pastry, cakes, biscuits and As specified for split headings other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers; rice paper and similar products. ex19.05(a) - Pizzas prepared from a cooked pizza base CTHS ex19.05(b) - Other CTH

6 CHAPTER 20 Preparations of vegetables, fruit, nuts or other parts of plants Chapter residual rule applicable to mixtures for more than 50% by weight of the mixture; however, the origin of a mixture of products of heading (fruit juices (including grape must) and vegetable juices, unfermented, whether or not containing added sugar or other sweetening matter) shall be the country of origin of the materials that account for more than 50% by weight of dry matter of the mixture. The weight of materials of the same origin shall be taken together. The criterion to determine the major portion of the materials as set forth in the 'Introductory Notes', 3, f for this Vegetables, fruit, nuts and other CTH edible parts of plants, prepared or preserved by vinegar or acetic acid Tomatoes prepared or preserved CTH otherwise than by vinegar or acetic acid Mushrooms and truffles, prepared CTH or preserved otherwise than by vinegar or acetic acid Other vegetables prepared or CC preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading No Other vegetables prepared or CC preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading No Vegetables, fruit, nuts, fruit-peel and CC other parts of plants, preserved by sugar (drained, glacé or crystallised) Jams, fruit jellies, marmalades, fruit CTH or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter Fruit, nuts and other edible parts of As specified for subheadings plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included - Nuts, ground-nuts and other seeds, whether or not mixed together: Ground-nuts As specified for split subheadings ex (a) --- Peanut butter CTH

7 ex (b) --- Other The origin shall be the country where the groundnuts are harvested Other, including mixtures The origin shall be the country where the nuts and seeds are harvested Pineapples CTH Citrus fruit CTH Pears CTH Apricots CTH Cherries CTH Peaches CTH Strawberries CTH - Other, including mixtures other than those of subheading N : Palm hearts CTH Cranberries (Vaccinium CTH macrocarpon, Vaccinium oxycoccos, Vaccinium vitisidaea) Mixtures CC, except from Chapter Other CTH Fruit juices (including grape must) As specified for split headings and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter ex2009 (A) Grape juice CTH, except from grape must of heading ex2009 (B) Other CTH

8 CHAPTER 21 Miscellaneous edible preparations Chapter residual rule applicable to mixtures: for more than 50% by weight of the mixture. The weight of materials of the same origin shall be taken together. The criterion to determine the major portion of the materials as set forth in the 'Introductory Notes', 3, f for this Extracts, essences and concentrates, CTH of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof Yeast (active or inactive); other CTH single-cell micro-organisms, dead (but not including vaccines of heading No ); prepared baking powders Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard As specified for subheadings Soya Sauce CTH Tomato ketchup and other tomato CTH sauces Mustard flour and meal and prepared As specified for split subheadings mustard ex (a) -- Mustard flour and meal CTH ex (b) -- Prepared mustard CTSHS Other CTSH Soups and broths and preparations As specified for subheadings therefor; homogenised composite food preparations Soups and broths and preparations CTH therefor Homogenised composite food CTSH preparations Ice cream and other edible ice, whether or not containing cocoa CTH Food preparations not elsewhere specified or included As specified for subheadings

9 Protein concentrates and textured CTH protein substances Other As specified for split subheadings ex (a) -- Sugar syrups, flavoured or coloured CTSH, except from heading ex (b) -- Concentrated juices fortified with CTSH, except from heading minerals or vitamins ex (c) -- Other CTH

10 CHAPTER 22 Beverages, spirits and vinegar Chapter residual rule applicable to mixtures 1.For the purposes of this residual rule, "mixing" means the deliberate and proportionally controlled operation 2.The origin of a mixture of products of this Chapter shall be the country of origin of the materials that account for more than 50% by weight of the mixture; however, the origin of a mixture of wine (heading 22.04), vermouth (heading 22.05), spirits, liqueurs and spirituous beverages (heading 22.08) shall be the country of origin of the materials that account for more than 85% in volume of the mixture. The weight or volume of materials of the same origin shall be taken together. 3.When none of the materials used meet the percentage required, the origin of the mixture shall be the country in which the mixing was carried out. The criterion to determine the major portion of the materials as set forth in the 'Introductory Notes', 3, f for this Waters, including natural or artificial mineral waters and aerated waters, not containing The origin shall be the country where the water, ice or snow of this heading are obtained in their natural state. added sugar or other sweetening matter nor flavoured; ice and snow Waters, including mineral waters As specified for subheadings and aerated waters, containing added sugar or other sweetening matter or flavoured, and other nonalcoholic beverages, not including fruit or vegetable juices of heading No Waters, including mineral waters CTH, except from heading and aerated waters, containing added sugar or other sweetening matter or flavoured Other As specified for split subheadings ex (A) Products containing over 50% by weight of milk solids CTH, except from Chapter 4 or heading 1901 ex (B) Juices, fortified with minerals or vitamins CTH, except from Chapters 4, 20, 21 or heading 2201 ex ( C) Other CTH, except from Chapters 4, 20, Beer made from malt. CTH Wine of fresh grapes, including fortified wines; grape must other than that of heading No Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances The origin shall be the country where the grapes grew. CTH

11 22.06 Other fermented beverages (for CTH example, cider, perry, mead); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included Undenatured ethyl alcohol of an CTH, except from heading alcoholic strength by volume of 80 % vol or higher; ethyl alcohol and other spirits, denatured, of any strength Undenatured ethyl alcohol of an As specified for split headings alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages ex22.08(a) - Undenatured ethyl alcohol of an CTH, except from heading alcoholic strength by volume of less than 80 % vol. of subheading ex22.08(b) - Other CTH Vinegar and substitutes for vinegar obtained from acetic acid. CTH, except from heading 11.07, 22.03, 22.04, 22.06, 22.07, or 29.15

12 CHAPTER 23 Residues and waste from the food industries; prepared animal fodder Chapter residual rule applicable to mixtures: for more than 50% by weight of the mixture. The weight of materials of the same origin shall be taken together. The criterion to determine the major portion of the materials as set forth in the 'Introductory Notes', 3, f for this Flours, meals and pellets, of meat or CTH meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves Bran, sharps and other residues, CTH whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants Residues of starch manufacture and CTH similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets Oil-cakes and other solid residues, CTH whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil Oil-cake and other solid residues, CTH whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil Oil-cake and other solid residues, CTH whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than those of heading N or Wine lees; argol CTH Vegetable materials and vegetable CTH waste, vegetable residues and byproducts, whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included Preparations of a kind used in animal As specified for subheadings feeding Dog or cat food, put up for retail sale CTH

13 Other As specified for split subheadings ex (a) -- Products containing over 50 % by CTH weight of milk solids ex (b) -- Other CTH

14 CHAPTER 24 Tobacco and manufactured tobacco substitutes Chapter residual rule applicable to mixtures: for more than 50% by weight of the mixture. The weight of materials of the same origin shall be taken together. The criterion to determine the major portion of the materials as set forth in the 'Introductory Notes', 3, f for this Unmanufactured tobacco; tobacco As specified for subheadings refuse Tobacco, not stemmed/stripped The origin shall be the country where the tobacco and tobacco substitutes of this subheading are obtained in their natural or unprocessed state Tobacco, partly or wholly stemmed/stripped The origin shall be the country where the tobacco and tobacco substitutes of this subheading are obtained in their natural or unprocessed state Tobacco refuse CTSH Cigars, cheroots, cigarillos and CTH cigarettes, of tobacco or of tobacco substitutes Other manufactured tobacco and manufactured tobacco substitutes; "homogenised" or "reconstituted" tobacco; tobacco extracts and essences. CTH

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