TaxTMI 
TaxTMI 
(see sub-rule (2) of rule 5)
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....eading" means the first six digits in the tariff classification number under the Harmonized System. 3. This Annexure is based on the Harmonized System as amended on January 1, 2007. Part 2 Product Specific Rules Section I Live animals; animal products (Chapter 1-5) Chapter 1 Live animals 01.01-01.06 All the animals of Chapter 1 shall be wholly obtained. Chapter 2 Meat and edible meat offal 02.01-02.10 Manufacture in which all the materials used are wholly obtained. Chapter 3 Fish and crustaceans, molluscs and other aquatic invertebrates 1[0301.10-0304.92 Manufacture in which all the materials used are wholly obtained. 0304.99 A change to sub-heading 0304.99 from any other chapter. 0305.10-0307.99 Manufacture in which all the materials used are wholly obtained.] Chapter 4 Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included 04.01-04.10 Manufacture in which all the materials used are wholly obtained. Chapter 5 Products of animal origin, not elsewhere specified or included 05.01-05.11 Manufacture in which all the materials used are wholly obtained. Section II Vegetable products (C....
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....negar; tobacco and manufactured tobacco substitutes (Chapter 16-24) Chapter 16 Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates 1601.00-1604.19 Manufacture in which all the materials used are wholly obtained. 1604.20 A change to sub-heading 1604.20 from any other chapter. 1604.30-1605.10 Manufacture in which all the materials used are wholly obtained. 1605.20 A change to sub-heading 1605.20 from any other chapter. 1605.30-1605.40 Manufacture in which all the materials used are wholly obtained. 1605.90 Of cuttle fish and squid Manufacture in which all the materials used are wholly obtained. Others A change to sub-heading 1605.90 from any other chapter. Chapter 17 Sugars and sugar confectionery 17.01-17.04 Manufacture in which all the materials used are wholly obtained. Chapter 18 Cocoa and cocoa preparations 18.01-18.06 Manufacture in which all the materials used are wholly obtained. Chapter 19 Preparations of cereals, flour, starch or milk; pastrycooks' products 19.01-19.05 Manufacture in which all the materials used are wholly obtained. Chapter 20 Preparations of vegetables, fruit, nuts or other p....
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.... that there is a qualifying value content of not less than thirty-five percent. 2815.20 A change to sub-heading 2815.20 from any other heading. 2816.10 A change to sub-heading 2816.10 from any other heading. 2817.00-2818.20 A change to sub-heading 2817.00 through 2818.20 from any other heading. 2819.90 A change to sub-heading 2819.90 from any other heading. 2820.10 A change to sub-heading 2820.10 from any other chapter. 28.21-28.23 A change to heading 28.21 through 28.23 from any other heading. 28.24 A change to heading 28.24 from any other chapter. 2825.10 A change to sub-heading 2825.10 from any other heading. 2825.40 A change to sub-heading 2825.40 from any other heading. 2825.50 A change to sub-heading 2825.50 from any other chapter. 2825.60 A change to sub-heading 2825.60 from any other heading. 2825.80-2825.90 A change to sub-heading 2825.80 through 2825.90 from any other heading. 2826.30 A change to sub-heading 2826.30 from any other heading. 2827.32 A change to sub-heading 2827.32 from any other heading, provided that there is a qualifying value content of not less than thirty-five percent. 2827.35 A change to sub-heading 2827.35 from any other....
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....r heading. 2904.90 A change to sub-heading 2904.90 from any other heading. 2905.14-2905.16 A change to sub-heading 2905.14 through 2905.16 from any other heading. 2905.19-2905.29 A change to sub-heading 2905.19 through 2905.29 from any other heading. 2905.39-2905.41 A change to sub-heading 2905.39 through 2905.41 from any other heading. 2905.44 A change to sub-heading 2905.44 from any other heading, except from heading 17.02. 2905.59 A change to sub-heading 2905.59 from any other heading. 2906.11 Manufacture in which all the materials used are wholly obtained. 2906.12 A change to sub-heading 2906.12 from any other heading. 2906.19 A change to sub-heading 2906.19 from any other heading. 2906.29-2907.13 A change to sub-heading 2906.29 through 2907.13 from any other heading. 2907.19 A change to sub-heading 2907.19 from any other heading. 2907.29 A change to sub-heading 2907.29 from any other heading. 2909.19 A change to sub-heading 2909.19 from any other heading. 2909.30 A change to sub-heading 2909.30 from any other heading. 2909.43-2909.49 A change to sub-heading 2909.43 through 2909.49 from any other heading. 2910.30 A change to sub-heading 2910.30 f....
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.....29 from any other heading. 2931.00-2932.11 A change to sub-heading 2931.00 through 2932.11 from any other heading. 2933.61 A change to sub-heading 2933.61 from any other heading. 2934.20 A change to sub-heading 2934.20 from any other heading. 2940.00 Manufacture in which all the materials used are wholly obtained. 2942.00 A change to sub-heading 2942.00 from any other heading. Chapter 32 Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks 3201.90 A change to sub-heading 3201.90 from any other heading, provided that there is a qualifying value content of not less than thirty-five percent. 3202.90-3204.19 A change to sub-heading 3202.90 through 3204.19 from any other heading, provided that there is a qualifying value content of not less than thirty-five percent. 3204.20 A change to sub-heading 3204.20 from any other heading. 3205.00-3206.42 A change to sub-heading 3205.00 through 3206.42 from any other heading, provided that there is a qualifying value content of not less than thirty-five percent. 3206.49 A change to sub-heading 3206.49 from any other heading....
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....l the materials used are wholly obtained. 3824.90 A change to sub-heading 3824.90 from any other heading. Section VII Plastics and articles thereof; rubber and articles thereof (Chapter 39-40) Chapter 39 Plastics and articles thereof 3901.10-3901.20 A change to sub-heading 3901.10 through 3901.20 from any other heading. 3902.10-3904.22 A change to sub-heading 3902.10 through 3904.22 from any other heading. 3904.50-3904.90 A change to sub-heading 3904.50 through 3904.90 from any other heading. 3905.21 A change to sub-heading 3905.21 from any other heading. 3905.30 A change to sub-heading 3905.30 from any other heading. 3906.90-3907.30 A change to sub-heading 3906.90 through 3907.30 from any other heading. 3907.50-3907.60 A change to sub-heading 3907.50 through 3907.60 from any other heading. 3907.91 A change to sub-heading 3907.91 from any other heading. 39.10-39.11 A change to heading 39.10 through 39.11 from any other heading. 3917.22-3918.10 A change to sub-heading 3917.22 through 3918.10 from any other heading. 3919.10-3920.62 A change to sub-heading 3919.10 through 3920.62 from any other heading. 3920.69-3920.71 A change to sub-heading 3920.69 th....
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....orm gut) 42.01-42.06 A change to heading 42.01 through 42.06 from any other chapter. Chapter 43 Furskins and artificial fur; manufactures thereof 43.01-43.04 A change to heading 43.01 through 43.04 from any other chapter. Section IX Wood and articles of wood; wood charcoal; cork and articles of cork; manufactures of straw, of esparto or of other plating materials; basketware and wickerwork (Chapter44-46) Chapter 46 Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork 4601.29 Only for goods made of Igusa ( Juncus effusu ): Igusa ( Juncus effusu ) used in the manufacturing are wholly obtained. 4601.94 Only for goods made of Igusa ( Juncus effusu ): Igusa ( Juncus effusu ) used in the manufacturing are wholly obtained. 4602.19 Only for goods made of Igusa ( Juncus effusu ): Igusa ( Juncus effusu ) used in the manufacturing are wholly obtained. Section XI Textiles and textile articles (Chapter 50-63) Chapter 50 Silk 50.01-50.03 Manufacture in which all the materials used are wholly obtained. 5004.00 A change to sub-heading 5004.00 from any other heading. 50.05-50.06 Manufacture from fibers, provided that necessa....
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....icles thereof 56.01-56.03 Manufacture from fibers, provided that necessary process stipulated in the Appendix-A to Annexure - 1is undertaken. 56.04-56.09 Manufacture from yarns, provided that necessary process stipulated in the Appendix-A to Annexure - 1is undertaken. Chapter 57 Carpets and other textile floor coverings 57.01-57.05 Manufacture from yarns, provided that necessary process stipulated in the Appendix-A to Annexure - 1is undertaken. Chapter 58 Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery 58.01-58.11 Manufacture from yarns, provided that necessary process stipulated in the Appendix-A to Annexure - 1is undertaken. Chapter 59 Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use 59.01-59.11 Manufacture from yarns, provided that necessary process stipulated in the Appendix-A to Annexure - 1 is undertaken. Chapter 60 Knitted or crocheted fabrics 60.01-60.06 Manufacture from yarns, provided that necessary process stipulated in the Appendix-A to Annexure - 1 is undertaken. Chapter 61 Articles of apparel and clothing accessories, knitted or croch....
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....0 from any other heading. 7204.21-7204.29 A change to sub-heading 7204.21 through 7204.29 from any other heading. 7204.49-7229.90 A change to sub-heading 7204.49 through 7229.90 from any other heading. Chapter 73 Articles of iron or steel 73.01-73.07 A change to heading 73.01 through 73.07 from any other heading. 7308.30-7310.10 A change to sub-heading 7308.30 through 7310.10 from any other heading. 7310.29-7312.90 A change to sub-heading 7310.29 through 7312.90 from any other heading. 7314.12-7314.19 A change to sub-heading 7314.12 through 7314.19 from any other heading. 7314.49 A change to sub-heading 7314.49 from any other heading. 7315.11-7315.19 A change to sub-heading 7315.11 through 7315.19 from any other heading. 7315.82-7315.89 A change to sub-heading 7315.82 through 7315.89 from any other heading. 7316.00 A change to sub-heading 7316.00 from any other heading. 7318.11 A change to sub-heading 7318.11 from any other heading. 7318.14 A change to sub-heading 7318.14 from any other heading. 7318.15 A change to sub-heading 7318.15 from any other heading, provided that there is a qualifying value content of not less than thirty-five percent. 7318.1....
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....76.04 from any other heading. 7605.19 A change to sub-heading 7605.19 from any other heading. 7605.29-7610.90 A change to sub-heading 7605.29 through 7610.90 from any other heading. 7614.10 A change to sub-heading 7614.10 from any other heading. 7615.19 A change to sub-heading 7615.19 from any other heading. 7616.10 A change to sub-heading 7616.10 from any other heading. 7616.99 A change to sub-heading 7616.99 from any other heading. Chapter 78 Lead and articles thereof 78.01 A change to heading 78.01 from any other heading. 7806.00 A change to sub-heading 7806.00 from any other heading. Chapter 79 Zinc and articles thereof 79.01-79.02 A change to heading 79.01 through 79.02 from any other heading. 7903.90 A change to sub-heading 7903.90 from any other heading. 7907.00 A change to sub-heading 7907.00 from any other heading. Chapter 80 Tin and articles thereof 8001.20 A change to sub-heading 8001.20 from any other heading. 80.03-80.07 A change to heading 80.03 through 80.07 from any other heading. Chapter 81 Other base metals; cermets; articles thereof 8101.10-8101.96 A change to sub-heading 8101.10 through 8101.96 from any other heading. ....
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....clear reactors, boilers, machinery and mechanical appliances; parts thereof 8407.31 A change to sub-heading 8407.31 from any other heading, provided that there is a qualifying value content of not less than fifty percent. 8407.32-8407.34 A change to sub-heading 8407.32 through 8407.34 from any other heading, provided that there is a qualifying value content of not less than forty percent. 8408.20-8408.90 A change to sub-heading 8408.20 through 8408.90 from any other heading, provided that there is a qualifying value content of not less than forty percent. 8409.99 A change to sub-heading 8409.99 from any other heading, provided that there is a qualifying value content of not less than forty percent. 8413.30 A change to sub-heading 8413.30 from any other heading, provided that there is a qualifying value content of not less than forty percent. 8415.10 A change to sub-heading 8415.10 from any other sub-heading, provided that there is a qualifying value content of not less than fifty percent. 84.82 A change to heading 84.82 from any other heading, provided that there is a qualifying value content of not less than forty percent. 8483.60 A change to sub-heading 8483.60 f....
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.... Vehicles, aircraft, vessels and associated transport equipment (Chapter 86-89) Chapter 87 Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof 8701.20-8701.90 A change to sub-heading 8701.20 through 8701.90 from any other heading, provided that there is a qualifying value content of not less than fifty percent. 8703.10 A change to sub-heading 8703.10 from any other heading, provided that there is a qualifying value content of not less than fifty percent. 8704.10 A change to sub-heading 8704.10 from any other heading, provided that there is a qualifying value content of not less than fifty percent. 8704.32-8707.90 A change to sub-heading 8704.32 through 8707.90 from any other heading, provided that there is a qualifying value content of not less than fifty percent. 8708.10-8708.29 A change to sub-heading 8708.10 through 8708.29 from any other heading, provided that there is a qualifying value content of not less than forty percent. 8708.40-8708.80 A change to sub-heading 8708.40 through 8708.80 from any other heading, provided that there is a qualifying value content of not less than forty percent. 8708.92-8708.94 A change to su....
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....rticles (Chapter 94-96) Chapter 94 Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings 9401.20 A change to sub-heading 9401.20 from any other heading, provided that there is a qualifying value content of not less than forty percent. 9401.90 A change to sub-heading 9401.90 from any other chapter. 9404.21-9404.29 A change to sub-heading 9404.21 through 9404.29 from any other chapter. 9404.90 Manufacture from yarns. Chapter 96 Miscellaneous manufactured articles 9605.00 A change to sub-heading 9605.00 from any other chapter. 9612.10 A change to sub-heading 9612.10 from any other heading Appendix-A to Annexure-1 Product Specific Rules for Textile and Textile Goods (Chapter 50-63) A. Yarn HS Code Necessary processes to obtain originating status in a Party Carding/Combing process Spinning process 50.05-50.06 51.06-51.10 (Not Applicable) Required 52.04-52.07 Required Required 53.06-53.08 54.01-54.06 (Not Applicable) Required 55.08-55.11 Required Required B. Wo....