1. SECTIONS I-IV

2. OBJECTIVES
At the end of the presentation participants will be able to. -Identify goods classified in Sections I to IV -Explain application of GIRs to Sec. I-IV

3. SECTION I
Scope:
Section 1 covers ,with certain exceptions, all live animals and products of animal origin which have not been processed or which have been processed to a limited extent only.

4. Scope cont. Chapter 1: Live animals
Chapter 2: Meat and edible meat offal 
Chapter 3: Fish , molluscs, etc 
Chapter 4: Edible products of animal origin
Chapter 5: Other products of animal origin

5. Special features
Section Note 1 : Generally a young animal is classified in the same heading or subheading as a grown one.
Section Note 2: Throughout the Nomenclature the term dried also covers products which have been dehydrated, evaporated or freeze –dried.

6. Relationship with other parts of the Nomenclature
Products further processed or worked are classified in later sections,e.g
Section III :animal fats and oils
Section IV :prepared foodstuffs and prepared animal fodder

7. Chapter 1 Chapter Note 1:This Chapter covers all live animals, except:
Fish and crustaceans, molluscs and other aquatic invertebrates, of heading 03.01,03.07 or 03.08 
Micro-organisms, etc. of heading 30.02 
Animals forming part of circus ,menageries or other similar travelling animal shows, of heading 95.08

8. Special features of Chapter 1
All headings, except cover both wild and domestic animals; heading only covers domestic fowl (poultry).

9. Special features cont.
‘Pure-bred breeding animals’ covers only those breeding animals which are regarded as pure-bred by the competent national authority.

10. Relationship with other parts of the Nomenclature
Meat and edible meat offal of goods of Chapter 1: if edible ,classify in chapter 2; if not edible ,in chapter 5.
Animals which die during transportation: classification in Chapter 2 if edible or 5 if not edible.

11. Chapter 2 Meat and edible meat offal:
Scope:
Fresh, chilled, frozen (headings to 02.08) 
Salted ,in brine, dried or smoked (heading 02.10) 
All products ,except pig fat of lean meat and poultry fat of heading must be suitable for human consumption.

12. Special features
Heading covers products which have been further processed to a limited extent (salted, in brine, dried or smoked)

13. Relationship with other parts of the Normenclature
This chapter does not cover :
Meat unsuitable for human consumption(Chapter5).
Guts, bladders and stomachs of animals (heading 05.04) or animal blood (heading whether or not edible and 30.02)

14. Exclusion cont.
-Animal fat ,other than products of heading 02.09

15. Chapter 3: Fish, crustaceans, mollusks and aquatic Invertebrates
This Chapter covers:
fish, crustaceans, molluscs
aquatic Invertebrates
Edible fish roes, fish eggs,

16. Exclusions. This chapter does not cover:
Marine mammals (e.g ,Whales) (heading 01.06) or meat thereof (heading or 02.10)
Fish, crustaceans,molluscs or aquatic invertebrates-dead and unfit or unsuitable for human consumption (Chapter 5)
Caviar or caviar substitutes prepared from fish eggs heading

17. Special feature
The phrase “unfit or unsuitable for human consumption by reason of either by their species or their condition” in Note 1(b) to Chapter 3 holds only when the fish or crustacean is dead and it is unfit for human consumption.

18. Chap.4:Dairy produce; birds’ eggs; Natural honey; edible products of animal origin not elsewhere specified or included.
The Chapter covers among others:
Milk and cream not concentrated
Milk and cream concentrated
Butter milk
Birds’ eggs in shell
Natural honey from bees

19. Special features
The products of heading to may contain ,in addition to natural milk constituents,small quantities of Vitamins,mineral salts ,stabilizing agents,anti oxidants ,anti-caking agents and other chemicals.

20. Special features cont.
Headings and 04.08:birds’eggs (even if for hatching or for use in industry).
heading 04.10: edible products of animal origin ,not elsewhere specified or included.

21. Relationship with other parts of the Nomenclature
The Chapter excludes:
Oil of egg yolk (heading 15.06)
Artificial honey and mixtures of natural and artificial honey (chapter 17)
Food preparations based on dairy products (heading 19.01)

22. Chapter 5: Products of animal origin, not elsewhere specified
It covers products of animal origin, unworked or having undergone a simple process of preparation such as Cleaning or washing ,not elsewhere specified or included.
Products of animal origin which are not classified in any other Chapter of the Nomenclature must be classified in this Chapter.

23. Special features
Certain edible products (guts, bladders and stomachs of animals, animal blood) are classified in this Chapter.
The term ivory include elephant, hippopotamus, rhinoceros horns and teeth as Note 3 to Chapter 5
Horsehair means hair of the manes or tails of equine or bovine animals as per Note 4 to Chapter 5.

24. Relationship with other parts of the Nomenclature
The chapter excludes: 
Animal fats (Chapter 2 or 15)
Uncooked edible skins of animals (Chapter 2) or of fish (Chapter 3) 
Fertilizers of animal origin (Chapter 31)

25. SECTION II: Vegetable products
This section covers:
Chapter 6 to 14
It covers all living plants, edible vegetables and certain roots and tubers, edible fruits and nuts, coffee, tea, mate, spices, cereals, products of milling industry among others. 

26. Relationship with other Chapters
Products of this section when further processed or worked are classified in later Chapters for example
Chapters 7 and Chapter 20 
Chapter Chapter 21 
Chapter 10 and Chapters 19 and 35
Chapter Chapters 46,94 and 96

27. Chapter 6
Scope:
The Chapter covers all plants normally used by nursery gardeners or florists for planting or ornamental purposes.

28. Chapter 7: Edible vegetables and Certain roots.
The Chapter covers:
Edible vegetables
Certain roots and tubers with a high starch or inulin content

29. Special features The Chapter comprises three groups :
Edible vegetables and certain roots and tubers, fresh/chilled
Edible vegetables and certain roots and tubers, frozen /or provisionally preserved/dried 
Tubers and roots with high starch or inulin content (used in the manufacture of food) fresh or dried

30. Relationship with other parts of the Nomenclature
Vegetables not presented in a state covered by heading of this Chapter are classified in Chapter 11 or Section IV
The Chapter excludes ,for example : 
Forage products of heading 12.14
Some dried products referred to Note 3 to Chapter 7
Some dried ,crushed or ground fruit

31. Chapter 8: Edible fruits and Nuts Peel of Citrus or Melons
The Chapter covers:
Edible fruit and nuts 
peel of citrus fruit or melons generally intended for human consumption, fresh ,frozen ,dried or provisionally preserved.
Chapter 8 Vs Chapters 7 and 20.

32. Scope:The Chapter comprises six groups:
Certain edible fruit and nuts fresh ,chilled or dried (headings ) 
Edible fruit and nuts ,frozen (heading 08.11)
Edible fruit and nuts,provisionally preserved (heading 08.12)

33. Special feature. Fruit of headings other than 08.01-08.06,dried
mixtures of nuts or dried fruit(heading 08.13)
Peel of citrus fruit or melons(heading 08.14)
Fruit with added sugar remain classified in this Chapter.
Chilled fruit and nuts are classified in the same heading as the corresponding fresh fruit and nuts.

34. Relationship with other parts of the Nomenclature
Fruit flour ,meal and powder of the products this Chapter are classified in heading 11.06
Products of this Chapter, otherwise prepared fall mainly in Chapter 20.

35. Chapter 9:Coffee, Tea, Mate and spices.
The Chapter covers:
Coffee
Tea
Mate
Spices
All of these products may be whole or in crushed or in powder form.

36. Relationship with other parts of Nomenclature.
Products for making herbal tea are not classified in heading but classified in headings 08.13, 09.09, or
Mixed seasoning are not classified in Chapter 9 see Note 1(b) to chapter 9

37. Chapter 10: Cereals This Chapter covers cereals in the form of grains:
Wheat, Meslin, Rye, Barley, Oats
Maize, Rice
Grain sorghum
Buckwheat
Millet and canary seed

38. Special features
Products are only classified in this Chapter if grains are present; grains may still be on the ear or on the stalk.
Grains of this chapter may not have been hulled or otherwise worked with the exception of rice of heading

39. Special Features...
Grains obtained from cereals cut before maturity are classified in the same way, as long as they are still complete with husks
Cereals remain in this Chapter whether or not suitable for human consumption.

40. Relationship with other parts of the Nomenclature
Sweet corns are classified in Chapter 7 and not in heading
Cereals further processed are classified in Chapter 11(headings ) and Chapter 23 (heading 23.02); in some cases, Chapters 12 or 19.

41. Chapter 11: Products of milling Industry; malt; starches; inulin; wheat gluten
The Chapter covers :
Products of the milling industry
Malt  
starches; inulin, wheat gluten

42. Special Features.
Chapter Note 2(A) provides the demarcation line between products of Chapter 11 and residues of heading animal feed –stuff 
Chapter Note 2 (B) distinguishes products falling in heading or (groats,meal and pellets). Note 3 defines groat & meal 

43. Relationship with other parts of the Nomenclature
Prepared flour, meals or starches (Chapter 19)
Vegetable, prepared or preserved (Chapter 20)
Pharmaceutical products of Chapter 30
Corn flakes or other products of heading

44. Oil seed and oleaginous fruits Miscellaneous grains, seed and fruit
Chapter 12:Oil seed and oleaginous fruits; miscellaneous, seeds and fruits; Industrial or medicinal plants; Straw and fodder
The Chapter covers:
Oil seed and oleaginous fruits
Miscellaneous grains, seed and fruit
Industrial or medicinal plants
Straw and fodder

45. Special feature
The seeds and fruit of this Chapter may be whole, broken, crushed, husked or shelled and may have undergone moderate heat treatment.
Seeds which are no longer capable of germinating are classified in Chapter 12. (see HS EN to heading 12.09).
Preparations of a kind used in animal feeding are classified in heading 23.09

46. Relationship with other parts of the Nomenclature
Heading does not cover: 
Insecticides or similar products (heading 38.08)
Vegetables extracts put up as medicaments (Chapter 30)
Perfumery, cosmetics or toilets preparations (Chapter 33)

47. Chapter 13: Lac; Gums; Resins and other vegetable saps and extracts.
The Chapter covers: 
Lac 
Natural gums 
Resins and gum –resins 
Oleoresins and balsams
Vegetable saps and extracts,including pectin,agar-agar and other vegetable mucilages and thickeners

48. Chapter14:Vegetable Plaiting Materials; vegetable products not elsewhere specified.
This Chapter covers:
Materials, raw or simply worked, of a kind used primarily for plaiting, broom or brush making ,or as stuffing or padding
seeds, pips, hulls and nuts of a kind used for carving ,for the manufacture of buttons and other small fancy –goods
vegetable products not elsewhere specified

49. Relationship with other parts of the Nomenclature.
Headings and are for the classification of products of plaiting material.
Note 1 ( c ) to Section XI gives exclusion for cotton linters for other vegetable materials of Chapter 14.

50. SECTION III: This Section covers only Chapter 15. It covers:
Animal or vegetable fats and oils and their cleavage products
prepared edible fats
vegetable waxes

51. Chapter 15 This Chapter covers:
Animal or vegetable fats and oils ,whether crude, purified, refined or treated in certain ways
Certain products derived from fats or oils particulary their cleavage products (fatty acids, fatty alcohols and glycerol) 
Compound edible fats and oils (margarine)

52. Cont.. Vegetables waxes and certain animal waxes
Residues resulting from the treatment of fatty
substances or of animal or vegetable
waxes

53. SECTION IV: Prepared food stuffs; beverages; spirits and vinegar; tobacco substitutes
Section covers Chapters 16 to 24:
It covers:
Preparations of meat, fish, crustaceans, molluscs and other aquatic invertabrates
Sugars and sugar confectionery
Cocoa and cocoa preparations
Preparation of cereals
Spirits and vinegar
Tobacco and tobacco substitutes

54. Relationship with other parts of the Nomenclature
Section IV covers products of animal or vegetable origin which have been processed to an extent beyond that allowed in Section I

55. Chapter 16: Preparations of Meat, of Fish or Crustaceans, Molluscs or other Aquatic Invertebrates.
Chapter 16 covers:
Preparations of meat, meat offals, blood, fish crustaceans, molluscs and other aquatic invertebrates.
Preparations containing more than 20% by weight of sausage ,meat ,fish ,etc.fall in this Chapter ,except preparations of heading 19.02,21.03 or 21.04
See note 2

56. Chapter 17: Sugars and sugars confectionery
Chapter covers:
Sugars (sucrose, lactose, maltose, glucose and fructose).
Sugar syrups, artificial honey, carmel, molasses resulting from the extraction or refining of sugar 
Sugar confectionery
White Chocolate is classified in heading (sugar confectionery). 

57. Relationship with other parts of the Nomenclature
Chapter 17 excludes:
Natural honey (heading 04.09)
Sugar confectionery containing cocoa(heading 18.06) 
Chemically pure sugars(other than sucrose, lactose, maltose, glucose and fructose) or other products of heading 29.40 
Medicaments containing sugar (Chapter 30) 

58. Chapter 18: Cocoa and cocoa preparations.
Chapter covers: 
Cocoa (including cocoa beans ) in all forms
Cocoa butter, fat and oil 
Preparations containing cocoa, except those excluded by Note 1 to Chapter 18

59. Chapter 19: Preparations of cereals, flour, starch or milk; pastrycooks’ products.
Chapter covers preparations which are made either directly from:
The cereals Of Chapter 10
Products of Chapter 11 or from food flour, meal and powder of vegetable origin of other Chapters
Products of headings to

60. Relationship with other parts of the Nomenclature
Food preparations containing more than 20% by weight of sausage, meat, fish are classified in Chapter 16.

61. Chapter 20: Preparation of Vegetables, Fruits, nuts or other parts of plants.
Chapter covers:
vegetables , fruit nuts or other parts of plants prepared or preserved by processes not specified in Chapter 7,8 or 11.

62. Relationship with other parts of the Nomenclature.
It does not cover:
Food preparation of Chapter 16
Products such as food tarts of heading 19.05
Soups and broths and preparations thereof Chapter 21.
Homogenized composite food preparations of heading 21.04

63. Chapter 21: Miscellaneous edible preparations
It covers:
Preparations of coffee , tea or mate
Roasted coffee substitutes
Yeasts and prepared baking powder 
Sauces and preparations therefore 
Mixed condiments and mixed seasoning
Soups and broths and preparations 
Ice cream and other edible

64. Relationship with other parts of Nomenclature.
It does not cover:
Mixed vegetables of heading 07.12
Roasted coffee substitute containing coffee in any proportion heading 09.01
Flavoured tea heading 09.02
Prepared enzymes of heading 35.07

65. Chapter 22: Beverages, spirits and Vinegar
It covers:
Beverage
spirits and
Vinegar
Non alcoholic beverages

66. Relationship with other parts of Nomenclature:
It does not cover:
Liquid dairy products of Chapter 4
Medicaments of heading or 30.04
Perfumery or toilet preparations of Chapter 33.
Distilled or conductivity water or water of similar purity of heading 28.53

67. Chapter 23: Residues and wastes from food industries; prepared animal fodder.
Chapter covers:
Flours, meal and pellets of meat or meat offal or of crustaceans.
Bran and residue derived from milling industry.
Oil cake and other solid residues resulting fro extraction of seeds and nuts
Animal feeds.

68. Relationship with other parts of Nomenclature
This chapter does not cover:
Vegetable waste,
Vegetable residues and by products of such processing.

69. Chapter 24: Tobacco and manufactured tobacco substitutes.
Chapter covers :
Unmanufactured tobacco
Manufactured tobacco
Manufactured tobacco substitutes
Chapter does not cover medicinal cigarettes (Chapter 30)

70. YES YOU CAN