Annex 3A: Section B

PRODUCT DESCRIPTION	AGREED RULES
Chapter 1 Live Animals
01.01 Live horses, asses, mules and hinnies. 0101.10 - Pure-bred breeding animals 0101.90 - Other	01.01 - 01.06 A change to heading 01.01 through 01.06 from any other chapter.
01.02 Live bovine animals. 0102.10 - Pure-bred breeding animals 0102.90 -- Other
01.03 Live swine. 0103.10 Pure-bred breeding animals - Other: 0103.91 -- Weighing less than 50 kg 0103.92 -- Weighing 50 kg or more
01.04 Live sheep and goats. 0104.10 - Sheep 0104.20 - Goats
01.05 Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls. - Weighing not more than 185 g: 0105.11 -- Fowls of the species Gallus domesticus 0105.12 -- Turkeys 0105.19 -- Other - Other: 0105.92 -- Fowls of the species Gallus domesticus, weighing not more than 2,000 g 0105.93 -- Fowls of the species Gallus domesticus, weighing more than 2,000 g 105.99 -- Other
01.06 Other live animals. - Mammals 0106.11 -- Primates 0106.12 -- Whales, dolphins and porpoises (mammals of the order Cetacea);manatees and dugongs (mammals of the order Sirenia) 0106.19 - Other 0106.20 - Reptiles - Birds 0106.31 -- Birds of prey 0106.32 -- Psittachiformes (including parrots, parakeets, macaws and cockatoos) 0106.39 -- Other 0106.90 - Other

PRODUCT DESCRIPTION	AGREED RULES
Chapter 2 Meat and Edible Meat Offal
02.01 Meat of bovine animals, fresh or chilled. 0201.10 - Carcasses and half-carcasses 0201.20 - Other cuts with bone in 0201.30 - Boneless	02.01 - 02.10 A change to heading 02.01 through 02.10 from any other chapter, except from heading 01.02, 01.03, or 01.05
02.02 Meat of bovine animals, frozen. 0202.10 - Carcasses and half-carcasses 0202.20 - Other cuts with bone in 0202.30 - Boneless
02.03 Meat of swine, fresh, chilled or frozen. - Fresh or chilled: 0203.11 -- Carcasses and half-carcasses 0203.12 -- Hams, shoulders and cuts thereof, with bone in 0203.19 -- Other - Frozen: 0203.21 -- Carcasses and half-carcasses 0203.22 -- Hams, shoulders and cuts thereof, with bone in 0203.29 -- Other
02.04 Meat of sheep or goats, fresh, chilled or frozen. 0204.10 - Carcasses and half-carcasses of lamb, fresh or chilled - Other meat of sheep, fresh or chilled: 0204.21 -- Carcasses and half-carcasses 0204.22 -- Other cuts with bone in 0204.23 -- Boneless 0204.30 - Carcasses and half-carcasses of lamb, frozen - Other meat of sheep, frozen: 0204.41 -- Carcasses and half-carcasses 0204.42 -- Other cuts with bone in 0204.43 -- Boneless 0204.50 -- Meat of goats
02.05 Meat of horses, asses, mules or hinnies, fresh, chilled or frozen
02.06 Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen. 0206.10 - Of bovine animals, fresh or chilled - Of bovine animals, frozen: 0206.21 --Tongues 0206.22 -- Livers 0206.29 -- Other 0206.30 - Of swine, fresh or chilled - Of swine, frozen: 0206.41 -- Livers 0206.49 -- Other 0206.80 - Other, fresh or chilled 0206.90 - Other, frozen
02.07 Meat and edible offal, of the poultry of heading No. 01.05, fresh, chilled or frozen. - Of fowls of the species Gallus domesticus: 0207.11 -- Not cut in pieces, fresh or chilled 0207.12 -- Not cut in pieces, frozen

PRODUCT DESCRIPTION	AGREED RULES
0207.13 -- Cuts and offal, fresh or chilled 0207.14 -- Cuts and offal, frozen - Of turkeys: 0207.24 -- Not cut in pieces, fresh or chilled 0207.25 -- Not cut in pieces, frozen 0207.26 -- Cuts and offal, fresh or chilled 0207.27 -- Cuts and offal, frozen - Of ducks, geese or guinea fowls : 0207.32 -- Not cut in pieces, fresh or chilled 0207.33 -- Not cut in pieces, frozen 0207.34 -- Fatty livers, fresh or chilled 0207.35 -- Other, fresh or chilled 207.36 -- Other, frozen
02.08 Other meat and edible meat offal, fresh, chilled or frozen. 0208.10 - Of rabbits or hares 0208.20 - Frogs’ legs 0208.30 - Of primates 0208.40 - Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia) 0208.50 - Of reptiles (including snakes and turtles) 208.90 - Other
02.09 Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, in brine or smoked.
02.10 Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal. - Meat of swine: 0210.11 -- Hams, shoulders and cuts thereof, with bone in 0210.12 -- Bellies (streaky) and cuts thereof 0210.19 -- Other 0210.20 - Meat of bovine animals 0210.91 -- Of primates 0210.92 - Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia) 0210.93 -- Of reptiles (including snakes and turtles) 0210.99 -- Other

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

0302.11 -- Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)

Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon

- Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding livers and roes:

0302.21 -- Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis)

0302.40 - Herrings (Cluppea harengus, Clupea pallasii), excluding livers and roes

0302.61 -- Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus)

0302.64 -- Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)

03.03 Fish, frozen, excluding fish fillets and other fish meat of heading No. 03.04.

Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), excluding livers and roes

0303.21 -- Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache

- Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae,Scophthalmidae and Citharidae), excluding livers and roes:

0303.31 -- Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis)

0303.50 - Herrings (Clupea harengus, Clupea pallasii), excluding livers and roes

0303.60 - Cod (Gadus morhua, Gadus ogac, Gadusacrocephalus), excluding livers and roes

0303.71 -- Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus)

0303.74 -- Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)

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

03.05 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.

0305.41 -- Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic

03.06 Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried,

salted or in brine; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine; flours,

0306.19 -- Other, including flours, meals and pellets of crustaceans, fit for human

0306.21 -- Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.)

0306.29 -- Other, including flours, meals and pellets of crustaceans, fit for human

PRODUCT DESCRIPTION	AGREED RULES
03.07 Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen, dried, salted or in brine; flours, meals and pellets of aquatic invertebrates other than crustaceans, fit for human consumption. 0307.10 - Oysters - Scallops, including queen scallops, of the genera Pecten, Chlamys or Placopecten: 0307.21 -- Live, fresh or chilled 0307.29 -- Other - Mussels (Mytilus spp., Perna spp.): 0307.31 -- Live, fresh or chilled 0307.39 -- Other - Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.) and squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.): 0307.41 -- Live, fresh or chilled 0307.49 - Other - Octopus (Octopus spp.): 0307.51 -- Live, fresh or chilled 0307.59 -- Other 0307.60 - Snails, other than sea snails - Other, including flours, meals and pellets of aquatic invertebrates other than crustaceans, fit for human consumption: 0307.91 -- Live, fresh or chilled 0307.99 -- Other

PRODUCT DESCRIPTION	AGREED RULES
Chapter 4 Dairy Produce; Birds’ Eggs; Natural Honey; Edible Products of Animal Origin, Not Elsewhere Specified or Included
04.01 Milk and cream, not concentrated nor containing added sugar or other sweetening matter. 0401.10 - Of a fat content, by weight, not exceeding 1% 0401.20 - Of a fat content, by weight, exceeding 1% but not exceeding 6% 0401.30 - Of a fat content, by weight, exceeding 6%	04.01 A change to heading 04.01 from any other chapter, except from heading 19.01 or 21.06.
04.02 Milk and cream, concentrated or containing added sugar or other sweetening matter. 0402.10 - In powder, granules or other solid forms, of a fat content, by weight, not exceeding 1.5% 0402.21 -- Not containing added sugar or other sweetening matter 0402.29 -- Other	04.02 – 04.04 A change to heading 04.02 through 04.04 from any other chapter, except from heading 17.01, 19.01, 21.06 provided that such products from heading 04.02 through 04.04 contain originating weight of milk solids not less than 70% of the total weight of milk solids contain in the good.
- Other: 0402.91 -- Not containing added sugar or other sweetening matter 0402.99 -- Other
04.03 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. 0403.10 -Yogurt 0403.90 - Other
04.04 Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included. 0404.10 - Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter 0404.90 - Other
04.05 Butter and other fats and oils derived from milk; dairy spreads. 0405.10 - Butter 0405.20 - Dairy spreads 0405.90 - Other	04.05 No change in tariff classification is required provided there is a qualifying value content of milk solids not less than 40%.
04.06 Cheese and curd. 0406.10 - Fresh (unripened or uncured) cheese, including whey cheese, and curd 0406.20 - Grated or powdered cheese, of all kinds 0406.30 - Processed cheese, not grated or powdered 0406.40 - Blue-veined cheese 0406.90 - Other cheese	04.06 No change in tariff classification is required provided there is a qualifying value content of milk solids not less than 40%.

PRODUCT DESCRIPTION	AGREED RULES
04.07 Birds’ eggs, in shell, fresh, preserved or cooked.	04.07 – 04.10 A change to heading 04.07 through 04.10 from any other chapter.
04.08 Bird’s 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. - Egg yolks: 0408.11 -- Dried 0408.19 -- Other - Other: 0408.91 -- Dried 0408.99 -- Other
04.09 Natural honey.
04.10 Edible products of animal origin, not elsewhere specified or included.

PRODUCT DESCRIPTION	AGREED RULES
Chapter 5 Products of Animal Origin, Not Elsewhere Specified or Included
05.01 Human hair, unworked, whether or not washed or scoured; waste of human hair.	05.01 - 05.11 A change to heading 05.01 through 05.11 from any other chapter.
05.02 Pigs’, hogs’ or boars’ bristles and hair; badger hair and other brush making hair; waste of such bristles or hair. 0502.10 - Pigs’, hogs’ or boars’, bristles and hair and waste thereof 0502.90 - Other
05.03 Horsehair and horsehair waste, whether or not put up as a layer with or without supporting material.
05.04 Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked.
05.05 Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers. 0505.10 - Feathers of a kind used for stuffing; down 0505.90 - Other
05.06 Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or degelatinised; powder and waste of these products. 0504.10 - Ossein and bones treated with acid 0504.90 - Other
05.07 Ivory, tortoise-shell, whalebone and whalebone hair, horns, antlers, hooves, nails, claws and beaks, unworked or simply prepared but not cut to shape; powder and waste of these products. 0505.10 - Ivory; ivory powder and waste 0505.90 - Other
05.08 Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof.
05.09 Natural sponges of animal origin.
05.10 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.
05.11 Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption. 0511.10 - Bovine semen - Other 0511.91 -- Products of fish or crustaceans, molluscs or other aquatic invertebrates; dead animals of Chapter 3 0511.99 -- Other

PRODUCT DESCRIPTION	AGREED RULES
Chapter 6 Live Trees and Other Plants, Roots and the Like; Cut Flowers and Ornamental Foliage Note: Agricultural and horticultural goods grown in the territory of a Party shall be treated as originating of that Party even if grown from seed, bulbs, rootstock, cuttings, slips or other live parts of plants imported from a non-Party country.
06.01 Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or in flower; chicory plants and roots other than roots of heading No. 12.12. 0601.10 - Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant 0601.20 - Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in growth or in flower; chicory plants and roots	06.01 - 06.02 A change to heading 06.01 through 06.02 from any other chapter.
06.02 Other live plants (including their roots), cuttings and slips; mushroom spawn. 0602.10 - Unrooted cuttings and slips 0602.20 - Trees, shrubs and bushes, grafted or not, of kinds which bear edible fruit or nuts 0602.30 - Rhododendrons and azaleas, grafted or not 0602.40 - Roses, grafted or not 0602.90 - Other
06.03 Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared. 0603.10 - Fresh 0603.90 - Other	06.03 A change to heading 06.03 from any other chapter; or A change to orchids of subheading 0603.10 from within this subheading or any other heading.
06.04 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. 0604.10 - Mosses and lichens - Other: 0604.91 -- Fresh 0604.99 -- Other	06.04 A change to heading 06.04 from any other chapter.

PRODUCT DESCRIPTION	AGREED RULES
Chapter 7 Edible Vegetables and Certain Roots and Tubers Note: Agricultural and horticultural goods grown in the territory of a Party shall be treated as originating of that Party even if grown from seed, bulbs, rootstock, cuttings, slips or other live parts of plants imported from a non-Party country.
07.01 Potatoes, fresh or chilled. 0701.10 - Seed 0701.90 - Other	07.01 - 07.14 A change to heading 07.01 through 07.14 from any other chapter.
07.02 Tomatoes, fresh or chilled.
07.03 Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled. 0703.10 - Onions and shallots 0703.20 - Garlic 0703.90 - Leeks and other alliaceous vegetables
07.04 Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled. 0704.10 - Cauliflowers and headed broccoli 0704.20 - Brussels sprouts 0704.90 - Other
07.05 Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled. - Lettuce: 0705.11 -- Cabbage lettuce (head lettuce) 0705.19 -- Other - Chicory: 0705.21 -- Witloof chicory (Cichorium intybus var.foliosum) 0705.29 -- Other
07.06 Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled. 0706.10 - Carrots and turnips 0706.90 - Other
07.07 Cucumbers and gherkins, fresh or chilled.
07.08 Leguminous vegetables, shelled or unshelled, fresh or chilled. 0708.10 - Peas (Pisum sativum) 0708.20 - Beans (Vigna spp., Phaseolus spp.) 0708.90 - Other leguminous vegetables
07.09 Other vegetables, fresh or chilled. 0709.10 - Globe artichokes 0709.20 - Asparagus 0709.30 - Aubergines (egg-plants) 0709.40 - Celery other than celeriac - Mushrooms and truffles: 0709.51 -- Mushrooms of the genus Agaricus 0709.52 -- Truffles 0709.59 -- Other 0709.60 - Fruits of the genus Capsicum or of the genus Pimenta 0709.70 - Spinach, New Zealand spinach and orache spinach (garden spinach) 0709.90 - Other

PRODUCT DESCRIPTION	AGREED RULES

07.10 Vegetables (uncooked or cooked by steaming or boiling in water), frozen. 0710.10 - Potatoes - Leguminous vegetables, shelled or unshelled: 0710.21 -- Peas (Pisum sativum) 0710.22 -- Beans (Vigna spp., Phaseolus spp.) 0710.29 -- Other 0710.30 - Spinach, New Zealand spinach and orache spinach (garden spinach) 0710.40 - Sweet corn 0710.80 - Other vegetables
0710.90 - Mixtures of vegetables
07.11 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 - Olives 0711.30 - Capers 0711.40 - Cucumbers and gherkins - Mushrooms and truffles: 0711.51 -- Mushrooms of the genus Agaricus 0711.59 -- Other 0711.90 - Other vegetables; mixtures of vegetables
07.12 Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared. 0712.20 - Onions - Mushrooms, wood ears (Auricularia spp.), jelly fungi (Tremella spp.) and truffles
0712.90 - Other vegetables; mixtures of vegetables
07.13 Dried leguminous vegetables, shelled, whether or not skinned or split. 0713.10 - Peas (Pisum sativum) 0713.20 - Chickpeas (garbanzos) - Beans (Vigna spp., Phaseolus spp.) : 0713.31 -- Beans of the species Vigna munga (L.) Hepper or Vigna radiata (L.) Wilczek 0713.32 -- Small red (Adzuki) beans (Phaseolus or Vigna angularis) 0713.33 -- Kidney beans, including white pea beans (Phaseolus vulgaris) 0713.39 -- Other 0713.40 - Lentils 0713.50 - Broad beans (Vicia faba var.major) and horse beans (Vicia faba var.equina, Vicia faba var.minor) 0713.90 - Other
07.14 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets; sago pith. 0714.10 - Manioc (cassava) 0714.20 - Sweet potatoes 0714.90 - Other

PRODUCT DESCRIPTION	AGREED RULES
Chapter 8 Edible Fruit and Nuts; Peels of Citrus Fruit or Melons Note: Agricultural and horticultural goods grown in the territory of a Party shall be treated as originating of that Party even if grown from seed, bulbs, rootstock, cuttings, slips or other live parts of plants imported from a non-Party country.
08.01 Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled. - Coconuts: 0801.11 -- Desiccated 0801.19 -- Other - Brazil nuts: 0801.21 -- In shell 0801.22 -- Shelled - Cashew nuts: 0801.31 - In shell 801.32 - Shelled	08.01 - 08.12 A change to heading 08.01 through 08.12 from any other chapter.
08.02 Other nuts, fresh or dried, whether or not shelled or peeled. - Almonds: 0802.11 -- In shell 0802.12 -- Shelled - Hazelnuts or filberts (Corylus spp.): 0802.21 -- In shell 0802.22 -- Shelled - Walnuts: 0802.31 -- In shell 0802.32 -- Shelled 0802.40 - Chestnuts (Castanea spp.) 0802.50 - Pistachios 802.90 - Other
08.03 Bananas, including plantains, fresh or dried.
08.04 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried. 0804.10 - Dates 0804.20 - Figs 0804.30 - Pineapples 0804.40 - Avocados 0804.50 - Guavas, mangoes and mangosteens
08.05 Citrus fruit, fresh or dried. 0805.10 - Oranges 0805.20 - Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids 0805.40 - Grapefruit 0805.50 - Lemon (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, (Citrus latifolia) 0805.90 - Other
08.06 Grapes, fresh or fried. 0806.10 - Fresh 0806.20 - Dried

PRODUCT DESCRIPTION	AGREED RULES
08.07 Melons (including watermelons) and papaws (papayas), fresh. - Melons (including watermelons): 0807.11 -- Watermelons 0807.19 -- Other 0807.20 - Papaws (papayas)
08.08 Apples, pears and quinces, fresh. 0808.10 - Apples 0808.20 - Pears and quinces
08.09 Apricots, cherries, peaches (including nectarines), plums and sloes, fresh. 0809.10 - Apricots 0809.20 - Cherries 0809.30 - Peaches, including nectarines 0809.40 - Plums and sloes
08.10 Other fruit, fresh. 0810.10 - Strawberries 0810.20 - Raspberries, blackberries, mulberries and loganberries 0810.30 - Black, white or red currants and gooseberries 0810.40 - Cranberries, bilberries and other fruits of the genus Vaccinium 0810.50 - Kiwifruit 0810.60 - Durians 0810.90 - Other
08.11 Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter 0811.10 - Strawberries 0811.20 - Raspberries, blackberries, mulberries, loganberries, black, white or red currants and gooseberries 0811.90 - Other
08.12 Fruit and nuts, 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. 0812.10 - Cherries 0812.90 - Other
08.13 Fruit, dried, other than that of headings Nos. 08.01 to 08.06; mixtures of nuts or dried fruits of this Chapter. 0813.10 - Apricots 0813.20 - Prunes 0813.30 - Apples 0813.40 - Other fruit	0813.10 - 0813.40 A change to subheading 0813.10 through 0813.40 from any other chapter.
0813.50 - Mixtures of nuts or dried fruits of this Chapter	0813.50 A change to subheading 0813.50 from any other heading, provided that there is a qualifying value content of not less than 35%.
08.14 Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions.	08.14 A change to heading 08.14 from any other chapter.

PRODUCT DESCRIPTION	AGREED RULES
Chapter 9 Coffee, Tea, Maté and Spices Note: Agricultural and horticultural goods grown in the territory of a Party shall be treated as originating of that Party even if grown from seed, bulbs, rootstock, cuttings, slips or other live parts of plants imported from a non-Party country.
09.01 Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion. - Coffee not roasted: 0901.11 -- Not decaffeinated 0901.12 -- Decaffeinated	09.01 A change to heading 09.01 from any other chapter.
- Coffee, roasted: 0901.21 -- Not decaffeinated 0901.22 -- Decaffeinated
0901.90 - Other
09.02 Tea, whether or not flavoured 0902.10 - Green tea (not fermented) in immediate packings of a content not exceeding 3 kg 0902.20 - Other green tea (not fermented) 0902.30 - Black tea (fermented) and partly fermented tea, in immediate packings of a content not exceeding 3 kg 0902.40 - Other black tea (fermented) and other partly fermented tea	0902.10 - 0902.40 A change to subheading 0902.10 through 0902.40 from any other subheading.
09.03 Maté.	09.03 A change to heading 09.03 from any other heading.
09.04 Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta. - Pepper: 0904.11 -- Neither crushed nor ground 0904.12 -- Crushed or ground 0904.20 - Fruits of the genus Capsicum or of the genus Pimenta, dried or crushed or ground	0904.11– 0904.20 A change to subheading 0904.11 through 0904.20 from any other subheading.
09.05 Vanilla.	09.05 A change to heading 09.05 from any other heading
09.06 Cinnamon and cinnamon-tree flowers. 0906.10 - Neither crushed nor ground 0906.20 - Crushed or ground	0906.10 – 0906.20 A change to subheading 0906.10 through 0906.20 from any other subheading.
09.07 Cloves.	09.07 A change to heading 09.07 from any other heading.

PRODUCT DESCRIPTION	AGREED RULES
09.08 Nutmeg, mace and cardamoms. 0908.10 - Nutmeg 0908.20 - Mace 0908.30 - Cardamoms	0908.10 – 0910.99 A change to subheading 0908.10 through 0910.99 from any other subheading.
09.09 Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries. 0909.10 - Seeds of anise or badian 0909.20 - Seeds of coriander 0909.30 - Seeds of cumin 0909.40 - Seed of caraway 0909.50 - Seeds of fennel or juniper berries
09.10 Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry and other spices. 0910.10 - Ginger 0910.20 - Saffron 0910.30 - Turmeric (curcuma) 0910.40 - Thyme; bay leaves 0910.50 - Curry - Other spices: 0910.91 -- Mixtures referred to in Note 1 (b) to this Chapter 0910.99 -- Other

PRODUCT DESCRIPTION	AGREED RULES
Chapter 10 Cereals Note: Agricultural and horticultural goods grown in the territory of a Party shall be treated as originating of that Party even if grown from seed, bulbs, rootstock, cuttings, slips or other live parts of plants imported from a non-Party country.
10.01 Wheat and meslin. 1001.10 - Durum wheat 1001.90 - Other	10.01 – 10.08 A change to heading 10.01 through 10.08 from any other chapter.
10.02 Rye.
10.03 Barley.
10.04 Oats.
10.05 Maize (corn). 1005.10 – Seed 1005.90 - Other
10.06 Rice 1006.10 - Rice in the husk (paddy or rough) 1006.20 - Husked (brown) rice 1006.30 - Semi-milled or wholly milled rice, whether or not polished or glazed 1006.40 - Broken rice
10.07 Grain sorghum.
10.08 Buckwheat, millet and canary seed; other cereals. 1008.10 - Buckwheat 1008.20 - Millet 1008.30 - Canary seed 1008.90 - Other cereals

PRODUCT DESCRIPTION	AGREED RULES
Chapter 11 Products of the Milling Industry; Malt; Starches; Inulin; Wheat Gluten Note: Agricultural and horticultural goods grown in the territory of a Party shall be treated as originating of that Party even if grown from seed, bulbs, rootstock, cuttings, slips or other live parts of plants imported from a non-Party country.
11.01 Wheat or meslin flour.	11.01 A change to heading 11.01 from any other chapter.
11.02 Cereal flours other than of wheat or meslin. 1102.10 -Rye flour 1102.20 -Maize (corn) flour 1102.30 -Rice floor 1102.90 -Other	11.02 - 11.04 A change to heading 11.02 through 11.04 from any other chapter, except from heading 10.05 or 10.06.
11.03 Cereal groats, meal and pellets. -Groats and meal: 1103.11 --Of wheat 1103.13 --Of maize (corn) 1103.19 --Of other cereals 1103.20 -Pellets
11.04 Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading No. 10.06; germ of cereals, whole, rolled, flaked or ground. -Rolled or flaked grains: 1104.12 --Of oats
1104.19 --Of other cereals -Other worked grains (for example, hulled, pearled, sliced or kibbled): 1104.22 --Of oats 1104.23 --Of maize (corn) 1104.29 --Of other cereals 1104.30 -Germ of cereals, whole, rolled, flaked or ground
11.05 Flour, meal, powder, flakes, granules and pellets of potatoes. 1105.10 -Flour, meal and powder 1105.20 -Flakes, granules and pellets	11.05 A change to heading 11.05 from any other chapter, except from heading 07.01.
11.06 Flour, meal and powder of the dried leguminous vegetables of heading No. 07.13, of sago or of roots or tubers of heading No. 07.14 or of the products of Chapter 8. 1106.10 -Of the dried leguminous vegetables of heading No. 07.13 1106.20 -Of sago, roots or tubers of heading No. 07.14 1106.30 -Of the products of Chapter 8	11.06 – 11.07 A change to heading 11.06 through 11.07 from any other chapter.
11.07 Malt, whether or not roasted. 1107.10 -Not roasted 1107.20 -Roasted

PRODUCT DESCRIPTION	AGREED RULES
Chapter 12 Oil Seeds and Oleaginous Fruits; Miscellaneous Grains, Seeds and Fruit; Industrial or Medicinal Plants; Straw and Fodder Note: Agricultural and horticultural goods grown in the territory of a Party shall be treated as originating of that Party even if grown from seed, bulbs, rootstock, cuttings, slips or other live parts of plants imported from a non-Party country.
12.01 Soya beans, whether or not broken.	12.01 - 12.14 A change to heading 12.01 through 12.14 from any other chapter.
12.02 Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken. 1202.10 -In shell 1202.20 -Shelled, whether or not broken
12.03 Copra.
12.04 Linseed, whether or not broken.
12.05 Rape (canola) or colza seeds, whether or not broken. 1205.10 - Low erucic acid tape or colza seeds 1205.90 - Other
12.06 Sunflower seeds, whether or not broken.
12.07 Other oil seeds and oleaginous fruits, whether or not broken. 1207.10 -Palm nuts and kernels 1207.20 -Cotton seeds 1207.30 -Castor oil seeds 1207.40 -Sesamum seeds 1207.50 -Mustard seeds 1207.60 -Safflower seeds -Other: 1207.91 --Poppy seeds 1207.99 --Other
12.08 Flours and meals of oil seeds or oleaginous fruits, other than those of mustard. 1208.10 -Of soya beans 1208.90 -Other
12.09 Seeds, fruit and spores, of a kind used for sowing. 1209.10 --Sugar beet seed -Seeds of forage plants 1209.21 --Lucerne (alfalfa) seed 1209.22 --Clover (Trifolium spp.) seed 1209.23 --Fescue seed 1209.24 --Kentucky blue grass (Poa pratensis L.) seed 1209.25 --Rye grass (Lolium multiflorum Lam., Lolium perenne L.) seed 1209.26 --Timothy grass seed 1209.29 --Other 1209.30 -Seeds of herbaceous plants cultivated principally for their flowers -Other: 1209.91 --Vegetable seeds 1209.99 –Other

PRODUCT DESCRIPTION	AGREED RULES
12.10 Hop cones, fresh or dried, whether or not ground, powdered or in the form of pellets; lupulin. 1210.10 -Hop cones, neither ground nor powdered nor in the form of pellets 1210.20 -Hop cones, ground, powdered or in the form of pellets; lupulin
12.11 Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, fresh or dried, whether or not cut, crushed or powdered. 1211.10 -Liquorice roots 1211.20 -Ginseng roots 1211.30 - Coca leaf 1211.40 - Poppy straw 1211.90 -Other
12.12 Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh, chilled, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichorium intybus sativum) of a kind used primarily for human consumption, not elsewhere specified or included. 1212.10 -Locust beans, including locust bean seeds 1212.20 -Seaweeds and other algae 1212.30 -Apricot, peach (including nectarine) or plum stones and kernels -Other: 1212.91 --Sugar beet 1212.99 --Other
12.13 Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets.
12.14 Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets. 1214.10 -Lucerne (alfalfa) meal and pellets 1214.90 -Other

PRODUCT DESCRIPTION	AGREED RULES
Chapter 13 Lac; Gums, Resins and other Vegetable Saps and Extracts Note: Agricultural and horticultural goods grown in the territory of a Party shall be treated as originating of that Party even if grown from seed, bulbs, rootstock, cuttings, slips or other live parts of plants imported from a non-Party country.
13.01 Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams). 1301.10 -Lac 1301.20 -Gum Arabic 1301.90 -Other	13.01 - 13.02 A change to heading 13.01 through 13.02 from any other chapter.
13.02 Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products. -Vegetable saps and extracts: 1302.11 --Opium 1302.12 --Of liquorice 1302.13 --Of hops 1302.14 --Of pyrethrum or of the roots of plants containing rotenone 1302.19 --Other 1302.20 -Pectic substances, pectinates and pectates -Mucilages and thickeners, whether or not modified, derived from vegetable products: 1302.31 --Agar-agar 1302.32 --Mucilages and thickeners, whether or not mofidied, derived from locust beans, locust bean seeds or guar seeds 1302.39 --Other

PRODUCT DESCRIPTION	AGREED RULES
Chapter 14 Vegetable Plaiting Materials; Vegetable Products Not Elsewhere Specified or Included Note: Agricultural and horticultural goods grown in the territory of a Party shall be treated as originating of that Party even if grown from seed, bulbs, rootstock, cuttings, slips or other live parts of plants imported from a non-Party country.
14.01 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 -Bamboos 1401.20 -Rattans 1401.90 -Other	14.01 - 14.04 A change to heading 14.01 through 14.04 from any other chapter.
14.02.00 Vegetable materials of a kind used primarily as stuffing or as padding (for example, kapok, vegetable hair and eel-grass), whether or not put up as a layer with or without supporting material.
14.03.00 Vegetable materials of a kind used primarily in brooms or in brushes (for example, broomcorn, piassava, couch-grass and istle), whether or not in hanks or bundles.
14.04 Vegetable products not elsewhere specified or included. 1404.10 -Raw vegetable materials of a kind used primarily in dyeing or tanning 1404.20 -Cotton linters 1409.90 -Other

PRODUCT DESCRIPTION	AGREED RULES
Chapter 15 Animal or Vegetable Fats and Oils and Their Cleavage Products; Prepared Edible Fats; Animal or Vegetable Waxes Note: Any good of Chapter 15 that is a product of a refining process shall be considered to be an originating good if the refining process occurred in the territory of the Parties. For the purposes of this Chapter, a “refining process” is a process involving the following operations carried out on crude, semi-crude or partially processed oils in the territory of the Parties: (a) neutralisation with alkali or de-acidification (removal of the free fatty acids from the oil); (b) decolourising (removal of colouring substances); or (c) deodorising (separation of the volatile odorous and flavourous substances by distillation).
15.01 Pig fat (including lard) and poultry fat, other than that of heading No. 02.09 or 15.03.	15.01 - 15.10 A change to heading 15.01 through 15.10 from any other chapter.
15.02 Fats of bovine animals, sheep or goats, other than those of heading No. 15.03.
15.03 Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared.
15.04 Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified. 1504.10 -Fish-liver oils and their fractions 1504.20 -Fats and oils and their fractions, of fish, other than liver oils 1504.30 -Fats and oils and their fractions, of marine mammals
15.05 Wool grease and fatty substances derived therefrom (including lanolin).
15.06 Other animal fats and oils and their fractions, whether or not refined, but not chemically modified.
15.07 Soya-bean oil and its fractions, whether or not refined, but not chemically modified. 1507.10 -Crude oil, whether or not degummed 1507.90 -Other
15.08 Ground-nut oil and its fractions, whether or not refined, but not chemically modified. 1508.10 -Crude oil 1508.90 -Other
15.09 Olive oil and its fractions, whether or not refined, but not chemically modified. 1509.10 -Virgin 1509.90 -Other
15.10 Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading No. 15.09.
15.11 Palm oil and its fractions, whether or not refined, but not chemically modified. 1511.10 -Crude oil 1511.90 - Other	15.11 A change to heading 15.11 from any other chapter, except 1207.10.

PRODUCT DESCRIPTION	AGREED RULES
15.12 Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified. -Sunflower-seed or safflower oil and fractions thereof: 1512.11 --Crude oil 1512.19 --Other -Cotton-seed oil and its fractions: 1512.21 --Crude oil, whether or not gossypol has been removed 1512.29 --Other	15.12 – 15.18 A change to heading 15.12 through 15.18 from any other chapter.
15.13 Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified. -Coconut (copra) oil and its fractions: 1513.11 --Crude oil 1513.19 --Other
-Palm kernel or babassu oil and fractions thereof: 1513.21 --Crude oil 1513.29 --Other
15.14 Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified. - Low erucic acid rape or colza oil and its fractions: 1514.11 - Crude oil 1514.19 -- Other - Other: 1514.91 -- Crude Oil 1514.99 -- Other
15.15 Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified. -Linseed oil and its fractions: 1515.11 -Crude oil 1515.19 -Other -Maize (corn) oil and its fractions: 1515.21 --Crude oil 1515.29 --Other 1515.30 -Castor oil and its fractions 1515.40 -Tung oil and its fractions 1515.50 -Sesame oil and its fractions 1515.90 -Other
15.16 Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared. 1516.10 -Animal fats and oils and their fractions
1516.20 -Vegetable fats and oils and their fractions
15.17 Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading No. 15.16. 1517.10 -Margarine, excluding liquid margarine 1517.90 -Other
15.18 Animal or vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurized, blown, polymerized by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading No. 15.16; inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, not elsewhere specified or included.

PRODUCT DESCRIPTION	AGREED RULES
Chapter 16 Preparation of Meat, of Fish, of Crustaceans, Molluscs or Other Aquatic Invertebrates
16.01 Sausages and similar products, of meat, meat offal or blood; food preparations based on these products.	16.01 A change to heading 16.01 from any other chapter, except from heading 02.01, 02.02, 02.03, 02.06, 02.07 or 02.10.
16.02 Other prepared or preserved meat, meat offal or blood. 1602.10 -Homogenized preparations 1602.20 -Of liver of any animal -Of poultry of heading No. 01.05: 1602.31 --Of turkeys 1602.32 --Of fowls of the species Gallus domesticus 1602.39 --Other -Of swine: 1602.41 --Hams and cuts thereof 1602.42 --Shoulders and cuts thereof 1602.49 --Other, including mixtures 1602.50 -Of bovine animals 1602.90 -Other, including preparations of blood of any animal	1602.10 - 1602.20 A change to subheading 1602.10 through 1602.20 from any other chapter, except from heading 02.01, 02.02, 02.03, 02.06, 02.07 or 02.10. 1602.31 - 1602.39 A change to subheading 1602.31 through 1602.39 from any other chapter, except from heading 02.07, or subheading 0210.99. 1602.41 – 1602.49 A change to subheading 1602.41 through 1602.49 from any other chapter, except from heading, 02.03, 02.06 and 02.10. 1602.50 – 1602.90 a change to subheading 1602.50 through 1602.90 from any other chapter.
16.03 Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates.	16.03 - 16.05 a change to heading 16.03 through 16.05 from any other chapter.
16.04 Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs. -Fish, whole or in pieces, but not minced 1604.11 --Salmon 1604.12 --Herrings 1604.13 --Sardines, sardinella and brisling or sprats 1604.14 --Tunas, skipjack and bonito (Sarda spp.) 1604.15 --Mackerel 1604.16 --Anchovies 1604.19 --Other 1604.20 -Other prepared or preserved fish 1604.30 -Caviar and caviar substitutes
16.05 Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved. 1605.10 -Crab 1605.20 -Shrimps and prawns 1605.30 -Lobster 1605.40 -Other crustaceans 1605.90 -Other

PRODUCT DESCRIPTION	AGREED RULES
Chapter 17 Sugars and Sugar Confectionary
17.01 Cane or beet sugar and chemically pure sucrose, in solid form. -Raw sugar not containing added flavouring or colouring matter: 1701.11 --Cane sugar 1701.12 --Beet sugar	17.01 A change to heading 17.01 from any other chapter, except from subheading 1212.91 through 1212.99
-Other: 1701.91 --Containing added flavouring or colouring matter
1701.99 --Other
17.02 Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel. -Lactose and lactose syrup: 1702.11 --Containing by weight 99% or more lactose, expressed as anhydrous lactose, calculated on the dry matter 1702.19 --Other 1702.20 -Maple sugar and maple syrup	17.02 A change to heading 17.02 from any other chapter.
1702.30 -Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20% by weight of fructose 1702.40 -Glucose and glucose syrup, containing in the dry state at least 20% but less than 50% by weight of fructose, excluding invert sugar
1702.50 -Chemically pure fructose
1702.60 -Other fructose and fructose syrup, containing in the dry state more than 50% by weight of fructose, excluding invert sugar
1702.90 -Other, including invert sugar and other sugar syrup blends containing in the dry state 50% by weight of fructose
17.03 Molasses resulting from the extraction or refining of sugar. 1703.10 -Cane molasses 1703.90 -Other	17.03 A change to heading 17.03 from any other chapter , except from subheading 1212.99
17.04 Sugar confectionery (including white chocolate), not containing cocoa. 1704.10 -Chewing gum, whether or not sugar-coated 1704.90 -Other	17.04 A change to heading 17.04 from any other chapter.

PRODUCT DESCRIPTION	AGREED RULES
Chapter 18 Cocoa and Cocoa Preparations
18.01 Cocoa beans, whole or broken, raw or roasted.	18.01-18.05 A change from any other heading.
18.02 Cocoa shells, husks, skins and other cocoa waste.
18.03 Cocoa paste, whether or not defatted. 1803.10 -Not defatted 1803.20 -Wholly or partly defatted
18.04 Cocoa butter, fat and oil.
18.05 Cocoa powder, not containing added sugar or other sweetening matter.
18.06 Chocolate and other food preparations containing cocoa. 1806.10 -Cocoa powder, containing added sugar or other sweetening matter 1806.20 -Other preparations in blocks, slabs or 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: 1806.31 --Filled 1806.32 --Not filled 1806.90 -Other	1806.10 A change to subheading 1806.10 from any other heading, except from heading 17.01. 1806.20 – 1806.90 A change to subheading 1806.20 through 1806.90 from any other heading.

PRODUCT DESCRIPTION	AGREED RULES
Chapter 19 Preparations of Cereals, Flour, Starch or Milk; Pastrycooks’ Products
19.01 Malt extract; food preparations of flour, 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 heading Nos. 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. 1901.10 -Preparations for infant use, put up for retail sale	19.01 – 19.03 A change to heading 19.01 through 19.03 from any other chapter.
1901.20 -Mixes and doughs for the preparation of bakers’ wares of heading No. 19.05
1901.90 -Other
19.02 Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagna, gnocchi, ravioli, cannelloni; couscous, whether or not prepared. -Uncooked pasta, not stuffed or otherwise prepared. 1902.11 --Containing eggs 1902.19 --Other 1902.20 -Stuffed pasta, whether or not cooked or otherwise prepared 1902.30 -Other pasta 1902.40 -Couscous
19.03 Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms.
19.04 Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour, goats, and meal), pre-cooked, or otherwise prepared, not elsewhere specified or included. 1904.10 -Prepared foods obtained by the swelling or roasting of cereals or cereal products 1904.20 -Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals	1904.10 - 1904.30 A change to subheading 1904.10 through 1904.30 from any other chapter.
1904.30 - Bulgur wheat 1904.90 -Other	1904.90 A change to subheading 1904.90 from any other heading, except from heading 10.06.
19.05 Bread, pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products. 1905.10 -Crispbread 1905.20 -Gingerbread and the like 1905.31 - Sweet biscuits 1905.32 - Waffles and wafers 1905.40 -Rusks, toasted bread and similar toasted products 1905.90 -Other	19.05 A change to heading 19.05 from any other chapter.

PRODUCT DESCRIPTION	AGREED RULES
Chapter 20 Preparations of Vegetables, Fruits, Nuts or Other Parts of Plants
20.01 Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid. 2001.10 -Cucumbers and gherkins 2001.90 -Other	20.01 A change to heading 20.01 from any other chapter, except from subheading 0703.10.
20.02 Tomatoes prepared or preserved otherwise than by vinegar or acetic acid. 2002.10 -Tomatoes, whole or in pieces 2002.90 -Other	20.02 A change to heading 20.02 from any other chapter, provided that the originating tomato content is not less than 65%.
20.03 Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid. 2003.10 -Mushrooms 2003.20 -Truffles 2003.90 - Other	20.03 A change to heading 20.03 from any other chapter except that goods which have been prepared by packing (including canning) in water, brine or natural juices (including processing incidental to packing) shall be treated as an originating good only if the fresh good were wholly obtained or produced entirely in the territory of one or both Parties.
20.04 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading No. 20.06. 2004.10 -Potatoes 2004.90 -Other vegetables and mixtures of vegetables	20.04 A change to heading 20.04 from any other chapter, except from heading 07.01, and that goods which have been prepared by freezing (including processing incidental to freezing) shall be treated as an originating good only if the fresh good were wholly obtained or produced entirely in the territory of one or both Parties.
20.05 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading No. 20.06. 2005.10 -Homogenized vegetables	2005.10 A change to subheading 2005.10 from any other chapter.
2005.20 -Potatoes 2005.40 -Peas (Pisum sativum) -Beans (Vigna spp., Phaseolus spp.) : 2005.51 --Beans, shelled 2005.59 --Other 2005.60 -Asparagus 2005.70 -Olives 2005.80 -Sweet corn (Zea mays var. saccharata) 2005.90 -Other vegetables and mixtures of vegetables	2005.20 A change to subheading 2005.20 from any other chapter, except from heading 07.01.

PRODUCT DESCRIPTION	AGREED RULES
	2005.40 – 2005.90 A change to subheading 2005.40 through 2005.90 from any other chapter, except from goods which have been prepared by packing (including canning) in water, brine or natural juices (including processing incidental to packing) shall be treated as an originating good only if the fresh good were wholly obtained or produced entirely in the territory of one or both Parties.
20.06 Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised).	20.06 A change to heading 20.06 from any other chapter.
20.07 Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter. 2007.10 -Homogenized preparations	20.07 A change to heading 20.07 from any other chapter, except from heading 08.03 or subheading 0804.50.
-Other: 2007.91 --Citrus fruit 2007.99 --Other
20.08 Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included. -Nuts, ground-nuts and other seeds, whether or not mixed together: 2008.11 --Ground-nuts 2008.19 --Other, including mixtures 2008.20 -Pineapples 2008.30 -Citrus fruit 2008.40 -Pears 2008.50 -Apricots 2008.60 -Cherries 2008.70 -Peaches, including nectarines 2008.80 -Strawberries -Other, including mixtures other than those of subheading No. 2008.19: 2008.91 --Palm hearts 2008.92 --Mixtures 2008.99 --Other	20.08 A change to heading 20.08 from any other chapter.
20.09 Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. -Orange juice: 2009.11 --Frozen 2009.12 -- Not frozen, of a Brix value not exceeding 20 2009.19 --Other -Grapefruit juice: 2009.21 -- Of a Brix value not exceeding 20 2009.29 -- Other -Juice of any other single citrus fruit:	2009.11- 2009.50 A change to subheading 2009.11 through 2009.50 from any other chapter, except from heading 08.05, 17.01 or 1702. 2009.61 - 2009.80 A change to juices of subheading 2009.61 through 2009.80 from concentrate juices of subheading

PRODUCT DESCRIPTION	AGREED RULES
2009.31 -- Of a Brix value not exceeding 20 2009.39 -- Other -Pineapple juice: 2009.41 -- Of a Brix value not exceeding 20 2009.49 -- Other 2009.50 -Tomato juice -Grape juice (including grape must): 2009.61 -- Of a Brix value not exceeding 20 2009.69 -- Other -Apple juice: 2009.71 -- Of a Brix value not exceeding 20 2009.79 -- Other 2009.80 -Juice of any other single fruit or vegetable 2009.90 -Mixtures of juices	2009.61 through 2009.80 except from concentrate of tropical juices, or from any other chapter, except from heading 17.01 or 1702. 2009.90 A change to subheading 2009.90 from any other chapter, except from heading 17.01 or 1702. ; or A change to subheading 2009.90 from any other subheading within Chapter 20, whether or not there is also a change from any other chapter, provided that a single juice ingredient, or juice ingredients from a single non Party, constitute in single strength form no more than 60 percent by volume of the good.

PRODUCT DESCRIPTION	AGREED RULES
Chapter 21 Miscellaneous Edible Preparations
21.01 Extracts, essences and concentrates, of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof. -Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee: 2101.11 --Extracts, essences and concentrates 2101.12 --Preparations with a basis of extracts, essences or concentrates or with a basis of coffee	2101.11-2101.12 A change to subheading 2101.11 through 2101.12 from any other chapter, except from heading 09.01.
2101.20 - Extracts, essences and concentrates, of tea or maté, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or maté. 2101.30 - Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof	2101.20-2101.30 A change to subheading 2101.20 through 2101.30 from any other chapter.
21.02 Yeasts (active or inactive); other single-cell micro-organisms, dead (but not including vaccines of heading No. 30.02); prepared baking powders. 2102.10 -Active yeasts 2102.20 -Inactive yeasts; other single-cell micro-organisms, dead 2102.30 -Prepared baking powders	21.02 A change to heading 21.02 from any other subheading.
21.03 Sauces and preparations therefore; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard. 2103.10 -Soya sauce 2103.20 -Tomato ketchup and other tomato sauces 2103.30 -Mustard flour and meal and prepared mustard 2103.90 -Other	2103.10 A change to subheading 2103.10 from any other subheading. 2103.20 A change to subheading 2103.20 from any other chapter, except from subheading 2002.90. 2103.30 A change to prepared mustard of subheading 2103.30 from mustard flour or meal of subheading 2103.30 or any other subheading; provided there is a qualifying value content of not less than 35%. 2103.90 A change to subheading 2103.90 from any other subheading.
21.04 Soups and broths and preparations therefor; homogenized composite food preparations. 2104.10 -Soups and broths and preparations therefor 2104.20 -Homogenized composite food preparations	21.04 A change to heading 21.04 from any other heading.

PRODUCT DESCRIPTION	AGREED RULES
21.05 Ice cream and other edible ice, whether or not containing cocoa.	21.05 A change to heading 21.05 from any other heading.
21.06 Food preparations not elsewhere specified or included. 2106.10 -Protein concentrates and textured protein substances 2106.90 -Other	21.06 A change to compound alcoholic preparations of subheading 2106.90 from any other subheading except from heading 22.03 through 22.09; or A change to sugar syrups of subheading 2106.90 from any other chapter, except from chapter 17; or A change to other goods of subheading 2106.10 through 2106.90 from any other subheading.

PRODUCT DESCRIPTION	AGREED RULES
Chapter 22 Beverages, Spirits and Vinegar
22.01 Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow. 2201.10 -Mineral waters and aerated waters 2201.90 -Other	22.01 A change to heading 22.01 from any other heading.
22.02 Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading No. 20.09. 2202.10 -Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured	2202.10 A change to subheading 2202.10 from any other heading.
2202.90 -Other	2202.90 A change to subheading 2202.90 from any other heading, except 20.09 or 21.06.
22.03 Beer made from malt. (Panama & Singapore)	22.03 – 22.06 A change to heading 22.03 through 22.06 from any other heading.
22.04 Wine of fresh grapes, including fortified wines; grape must other than that of heading No. 20.09. 2204.10 – Sparkling wine - Other wine; grape must with fermentation prevented or arrested by the addition of alcohol: 2204.21 - In containers holding 2 litres or less 2204.29 - Other 2204.30 - Other grape must
22.05 Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances. 2205.10 -In containers holding 2 1itres or less 2205.90 -Other
22.06 Other fermented beverages (for example, cider, perry, mead); mixtures of fermented beverages and mixtures of fermented beverages and non- alcoholic beverages, not elsewhere specified or included.
22.07 Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher; ethyl alcohol and other spirits, denatured, of any strength. 2207.10 -Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher 2207.20 -Ethyl alcohol and other spirits, denatured, of any strength	22.07 A change to heading 22.07 from any other chapter.
22.08 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol; spirits, liqueurs and other spirituous beverages. 2208.20 -Spirits obtained by distilling grape wine or grape marc	2208.20 – 2208.70 A change to subheading 2208.20 through 2208.70 from any other chapter, except heading 17.03.

PRODUCT DESCRIPTION	AGREED RULES
Chapter 23 Residues and Waste from the Food Industries; Prepared Animal Fodder
23.01 Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves. 2301.10 -Flours, meals and pellets, of meat or meat offal; greaves	23.01 A change to heading 23.01 from any other chapter, except heading 02.10, 03.05, 03.06 or 03.07. .
2301.20 -Flours, meals and pellets, of fish or of crustaceans, molluscs or other aquatic invertebrates
23.02 Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants. 2302.10 -Of maize (corn) 2302.20 -Of rice 2302.30 -Of wheat 2302.40 -Of other cereals 2302.50 -Of leguminous plants	23.02-23.03 A change to heading 23.02 through 23.03 from any other chapter. .
23.03 Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets. 2303.10 -Residues of starch manufacture and similar residues 2303.20 -Beet-pulp, bagasse and other waste of sugar manufacture 2303.30 -Brewing or distilling dregs and waste
23.04 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil.	23.04 A change to heading 23.04 from any other heading.
23.05 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil.	23.05 A change to heading 23.05 from any other chapter.
23.06 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than those of heading No. 23.04 or 23.05. 2306.10 -Of cotton seeds 2306.20 -Of linseed 2306.30 -Of sunflower seeds -Of rape or colza seeds 2306.41 -- Of low erucic acid rape or colza seeds 2306.49 -- Other 2306.50 -Of coconut or copra 2306.60 -Of palm nuts or kernels 2306.70 -Of maize (corn) germ 2306.90 -Other	23.06 A change to heading 23.06 from any other heading.
23.07 Wine lees; argol.	23.07 – 23.08 A change to heading 23.07 through 23.08 from any other chapter.
23.08.00 Vegetable materials and vegetable waste, vegetable residues and by- products, whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included.

PRODUCT DESCRIPTION	AGREED RULES
Chapter 24 Tobacco and Manufactured Substitutes
24.01 Unmanufactured tobacco; tobacco refuse. 2401.10 -Tobacco, not stemmed/stripped 2401.20 -Tobacco, partly or wholly stemmed/stripped 2401.30 -Tobacco refuse	24.01 – 24.03 A change to heading 24.01 through 24.03 from any other heading.
24.02 Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes. 2402.10 -Cigars, cheroots and cigarillos, containing tobacco 2402.20 -Cigarettes containing tobacco 2402.90 -Other
24.03 Other manufactured tobacco and manufactured tobacco substitutes; “homogenized” or “reconstituted” tobacco; tobacco extracts and essences. 2403.10 -Smoking tobacco, whether or not containing tobacco substitutes in any proportion -Other: 2403.91 --“Homogenized” or “reconstituted” tobacco 2403.99 -Other

Chapter 25 Salt; Sulphur; Earths and Stone; Plastering Materials; Lime and Cement
25.01 Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution or containing added anti-caking or free-flowing agents; sea water.	25.01 A change to heading 25.01 from any other chapter.
25.23 Portland cement, aluminous cement, slag cement, supersulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers. 2523.10 -Cement clinkers -Portland cement: 2523.21 --White cement, whether or not artificially coloured 2523.29 --Other 2523.30 -Aluminous cement 2523.90 -Other hydraulic cements	25.23 A change to heading 25.23 from any other subheading.

PRODUCT DESCRIPTION

AGREED RULES

Chapter 27 Mineral Fuels, Mineral Oils and Products of their Distillation; Bituminous Substances; Mineral Waxes

Note: Notwithstanding any of the line-by-line rules, the “standard materials,” “isomer separation,” and

“chemical reaction” rules may be applied to any good classified in Chapters 28, 29 and 32,

1. Standard Materials: Standard materials, including standard solutions, are preparations suitable for analytical, calibrating or referencing uses having precise degrees of purity or proportions, which are certified by the manufacturer. The production of standard materials is to be considered as origin conferring.

2. Isomer Separation: The isolation or separation of isomers from a mixture of isomers is to be considered to as origin conferring.

3. Chemical Reaction: Any good that is a product of a chemical reaction shall be considered to be an originating good if the chemical reacti

PRODUCT DESCRIPTION	AGREED RULES
11.08 Starches; inulin. -Starches: 1108.11 --Wheat starch 1108.12 --Maize (corn) starch 1108.13 --Potato starch	11.08 – 11.09 A change to heading 11.08 through 11.09 from any other heading.
1108.14 --Manioc (cassava) starch
1108.19 --Other starches 1108.20 -Inulin
11.09 Wheat gluten, whether or not dried.

PRODUCT DESCRIPTION	AGREED RULES
15.20 Glycerol, crude; glycerol waters and glycerol lyes.	15.20 – 15.22 A change to heading 15.20 through 15.22 from any other heading.
15.21 Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured. 1521.10 -Vegetable waxes 1521.90 -Other
15.22 Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes.

PRODUCT DESCRIPTION	AGREED RULES
2208.30 -Whiskies
2208.40 -Rum and tafia
2208.50 -Gin and Geneva 2208.60 -Vodka 2208.70 -Liqueurs and cordials
2208.90 -Other	2208.90 A change to subheading 2208.90 from any other heading, except heading 22.07; or A change to samsu and medicated samsu from any other heading.
22.09 Vinegar and substitutes for vinegar obtained from acetic acid.	22.09 A change to heading 22.09 from any other heading.

PRODUCT DESCRIPTION	AGREED RULES
23.09 Preparations of a kind used in animal feeding. 2309.10 -Dog or cat food, put up for retail sale 2309.90 -Other	23.09 A change to heading 23.09 from any other heading.

Panama-Singapore Free Trade Agreement