AI OCR 
TaxTMI 
TaxTMI 
TaxTMI 
(see sub-rule (2) of rule 5)
X X X X Extracts X X X X
X X X X Extracts X X X X
....he Harmonized System; and (d) "sub-heading" 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 ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....fats; animal or vegetable waxes 15.01-15.22 Manufacture in which all the materials used are wholly obtained. Section IV Prepared foodstuffs; beverages, spirits and vinegar; 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 ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ntent of not less than thirty-five percent. 2807.00 A change to sub-heading 2807.00 from any other heading. 2811.19 A change to sub-heading 2811.19 from any other heading. 2811.22 A change to sub-heading 2811.22 from any other heading. 2815.11 A change to sub-heading 2815.11 from any other heading, provided 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....
X X X X Extracts X X X X
X X X X Extracts X X X X
....03.12-2903.13 A change to sub-heading 2903.12 through 2903.13 from any other heading. 2903.22 A change to sub-heading 2903.22 from any other heading. 2903.29 A change to sub-heading 2903.29 from any other heading. 2903.39 A change to sub-heading 2903.39 from any other heading. 2903.49 A change to sub-heading 2903.49 from any other heading. 2903.61 A change to sub-heading 2903.61 from any other heading. 2903.69-2904.10 A change to sub-heading 2903.69 through 2904.10 from any other 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.....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... A change to sub-heading 2921.42 through 2921.44 from any other heading. 2921.51-2922.11 A change to sub-heading 2921.51 through 2922.11 from any other heading. 2922.19 A change to sub-heading 2922.19 from any other heading. 2922.29 A change to sub-heading 2922.29 from any other heading. 2922.41 A change to sub-heading 2922.41 from any other heading. 2923.90 A change to sub-heading 2923.90 from any other heading. 2924.19 A change to sub-heading 2924.19 from any other heading. 2925.11 A change to sub-heading 2925.11 from any other heading. 2925.19 A change to sub-heading 2925.19 from any other heading. 29.27-29.29 A change to heading 29.27 through 29.29 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;....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rough 3805.10 from any other heading. 3806.90 A change to sub-heading 3806.90 from any other heading. 3808.91-3808.99 A change to sub-heading 3808.91 through 3808.99 from any other heading. 3809.10 Manufacture in which all the materials used are wholly obtained. 3809.91-3809.92 A change to sub-heading 3809.91 through 3809.92 from any other heading. 38.10 A change to heading 38.10 from any other heading. 3811.21 A change to sub-heading 3811.21 from any other heading. 3811.90-3819.00 A change to sub-heading 3811.90 through 3819.00 from any other heading. 38.21-38.22 A change to heading 38.21 through 38.22 from any other heading. 3824.10 A change to sub-heading 3824.10 from any other heading. 3824.40 A change to sub-heading 3824.40 from any other heading. 3824.60 Manufacture in which all 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 headin....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ent of not less than forty percent. 4010.32 A change to sub-heading 4010.32 from any other heading, provided that there is a qualifying value content of not less than forty percent. 4016.93 A change to sub-heading 4016.93 from any other heading, provided that there is a qualifying value content of not less than forty percent. 4016.99 A change to sub-heading 4016.99 from any other heading, provided that there is a qualifying value content of not less than forty percent. Section VIII Raw hides and skins, leather, furskins and articles thereof; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut) (Chapter 41-43) Chapter 41 Raw hides and skins (other than furskins) and leather 41.01-41.15 A change to heading 41.01 through 41.15 from any other chapter. Chapter 42 Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm 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....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 53.06-53.08 Manufacture from fibers, provided that necessary process stipulated in the Appendix-A to Annexure - 1 is undertaken. 53.09-53.11 Manufacture from yarns, provided that necessary process stipulated in the Appendix-A to Annexure - 1is undertaken. Chapter 54 Man-made filaments; strip and the like of man-made textile materials 54.01-54.06 Manufacture from chemical materials or textile pulps, provided that necessary process stipulated in the Appendix-A to Annexure - 1 is undertaken. 54.07-54.08 Manufacture from yarns, provided that necessary process stipulated in the Appendix-A to Annexure - 1is undertaken. Chapter 55 Man-made staple fibres 55.01-55.07 Manufacture from chemical materials or textile pulps. 55.08-55.11 Manufacture from fibers, provided that necessary process stipulated in the Appendix-A to Annexure - 1is undertaken. 55.12-55.16 Manufacture from yarns, provided that necessary process stipulated in the Appendix-A to Annexure - 1is undertaken. C hapter 56 Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof 56.01-56.03 Manufacture from fibers, provided tha....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... change to heading 65.06 through 65.07 from any other heading. Section XIII Articles of stone, plaster, cement, asbestos, mica or similar materials; ceramic products; glass and glassware (Chapter 68-70) Chapter 68 Articles of stone, plaster, cement, asbestos, mica or similar materials 6812.99 A change to sub-heading 6812.99 from any other heading, provided that there is a qualifying value content of not less than forty percent. Chapter 70 Glass and glassware 70.07 A change to heading 70.07 from any other heading, provided that there is a qualifying value content of not less than thirty-five percent. 7009.10 A change to sub-heading 7009.10 from any other heading, provided that there is a qualifying value content of not less than thirty-five percent. 7018.10 A change to sub-heading 7018.10 from any other chapter. 7018.90 A change to sub-heading 7018.90 from any other chapter. Section XV Base metals and articles of base metal (Chapter 72-83) Chapter 72 Iron and steel 7202.49 A change to sub-heading 7202.49 from any other heading. 7202.60 A change to sub-heading 7202.60 from any other chapter. 7202.99-7203.90 A cha....
X X X X Extracts X X X X
X X X X Extracts X X X X
....A change to sub-heading 7324.21 from any other heading. 7324.90 A change to sub-heading 7324.90 from any other heading. 7325.99 A change to sub-heading 7325.99 from any other heading. 7326.19-7326.90 A change to sub-heading 7326.19 through 7326.90 from any other heading. Chapter 74 Copper and articles thereof 7402.00-7403.11 A change to sub-heading 7402.00 through 7403.11 from any other heading. 7403.13-7403.19 A change to sub-heading 7403.13 through 7403.19 from any other heading. 7403.29-7415.21 A change to sub-heading 7403.29 through 7415.21 from any other heading. 7415.33-7415.39 A change to sub-heading 7415.33 through 7415.39 from any other heading. 7418.20 A change to sub-heading 7418.20 from any other heading. 7419.91-7419.99 A change to sub-heading 7419.91 through 7419.99 from any other heading. Chapter 75 Nickel and articles thereof 7502.10-7505.12 A change to sub-heading 7502.10 through 7505.12 from any other heading. 7505.22-7506.20 A change to sub-heading 7505.22 through 7506.20 from any other heading. 7507.12 A change to sub-heading 7507.12 from any other heading. 75.08 A change t....
X X X X Extracts X X X X
X X X X Extracts X X X X
....205.90 through 8208.30 from any other heading. 8208.90-8210.00 A change to sub-heading 8208.90 through 8210.00 from any other heading. 8211.92-8211.94 A change to sub-heading 8211.92 through 8211.94 from any other heading. 8212.20 A change to sub-heading 8212.20 from any other heading. 8215.91 A change to sub-heading 8215.91 from any other heading. Chapter 83 Miscellaneous articles of base metal 8301.20 A change to sub-heading 8301.20 from any other heading, provided that there is a qualifying value content of not less than thirty-five percent. 8301.40-8302.20 A change to sub-heading 8301.40 through 8302.20 from any other heading. 8302.30 A change to sub-heading 8302.30 from any other heading, provided that there is a qualifying value content of not less than thirty-five percent. 8302.41-8302.60 A change to sub-heading 8302.41 through 8302.60 from any other heading. 8305.20 A change to sub-heading 8305.20 from any other heading. 8306.29 A change to sub-heading 8306.29 from any other heading. 8307.10-8308.10 A change to sub-heading 8307.10 through 8308.10 from any other heading. 8308.90 A change to sub-hea....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ange to sub-heading 8511.90 from any other heading, provided that there is a qualifying value content of not less than forty percent. 8512.30-8512.90 A change to sub-heading 8512.30 through 8512.90 from any other heading, provided that there is a qualifying value content of not less than forty percent. 8516.50 A change to sub-heading 8516.50 from any other heading, provided that there is a qualifying value content of not less than forty percent. 8518.40 A change to sub-heading 8518.40 from any other heading, provided that there is a qualifying value content of not less than forty percent. 8521.90 A change to sub-heading 8521.90 from any other heading, provided that there is a qualifying value content of not less than forty percent. 85.41 A change to heading 85.41 from any other chapter, provided that components not classified in 8541.10, 8541.21, 8541.29, 8541.30, 8541.40, 8541.50, 8542.31, 8542.32, 8542.33 and 8542.39 are disregarded. 8542.31-8542.39 For Hybird integrated circuits, a change to sub-heading 8542.31 through 8542.39 from any other sub-heading, provided that there is a qualifying value content of not less than thirty-five percent; or....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ss than fifty percent. 8711.50-8711.90 A change to sub-heading 8711.50 through 8711.90 from any other heading, provided that there is a qualifying value content of not less than fifty percent. 8714.11-8714.19 A change to sub-heading 8714.11 through 8714.19 from any other heading, provided that there is a qualifying value content of not less than forty percent. 8714.91-8714.96 A change to sub-heading 8714.91 through 8714.96 from any other heading, provided that there is a qualifying value content of not less than forty percent. 8716.90 A change to sub-heading 8716.90 from any other heading, provided that there is a qualifying value content of not less than fifty percent. Section XVIII Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; clocks and watches; musical instruments; parts and accessories thereof (Chapter 90-92) Chapter 90 Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof 9015.80 A change to sub-heading 9015.80 from any other heading, provided that there is a qualifying va....