Harmonized System

Note.

1.-  Heading 13.02 applies, inter alia, to liquorice extract and extract of pyrethrum, extract of hops, extract of aloes and opium.

       The heading does not apply to :

       (a)  Liquorice extract containing more than 10 % by weight of sucrose or put up as confectionery (heading 17.04);

       (b)  Malt extract (heading 19.01);

       (c)  Extracts of coffee, tea or maté (heading 21.01);

       (d)  Vegetable saps or extracts constituting alcoholic beverages (Chapter 22);

       (e)  Camphor, glycyrrhizin or other products of heading 29.14 or 29.38;

       (f)  Concentrates of poppy straw containing not less than 50 % by weight of alkaloids (heading 29.39);

       (g)  Medicaments of heading 30.03 or 30.04 or blood‑grouping reagents (heading 38.22);

       (h)  Tanning or dyeing extracts (heading 32.01 or 32.03);

       (ij)  Essential oils, concretes, absolutes, resinoids, extracted oleoresins, aqueous distillates or aqueous solutions of essential oils or preparations based on odoriferous substances of a kind used for the manufacture of beverages (Chapter 33); or

       (k)  Natural rubber, balata, gutta‑percha, guayule, chicle or similar natural gums (heading 40.01).