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Section II : Vegetable products

Lac; gums, resins and other vegetable saps and extracts

There are important notes for classifying your goods shown further down this page

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Chapter notes

  • 1. Heading [1302](/headings/1302) 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 [1704](/headings/1704)); - b. malt extract (heading [1901](/headings/1901)); - c. extracts of coffee, tea or mate (heading [2101](/headings/2101)); - d. vegetable saps or extracts constituting alcoholic beverages (Chapter [22](/chapters/22)); - e. camphor, glycyrrhizin or other products of heading [2914](/headings/2914) or [2938](/headings/2938); - f. concentrates of poppy straw containing not less than 50% by weight of alkaloids (heading [2939](/headings/2939)); - g. medicaments of heading [3003](/headings/3003) or [3004](/headings/3004) or blood-grouping reagents (heading [3006](/headings/3006)); - h. tanning or dyeing extracts (heading [3201](/headings/3201) or [3203](/headings/3203)); - 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](/chapters/33)); or - k. natural rubber, balata, gutta-percha, guayule, chicle or similar natural gums (heading [4001](/headings/4001)). ### Additional chapter notes 1. Mixtures of pectic substances and sugar with a sugar content exceeding 90% by weight, calculated on the dry matter, are excluded from classification under subheading [1302 20](/subheadings/1302200000-80) and are in principle to be classified in Chapter [17](/chapters/17), since the character of the product is deemed to be determined by the sugar.

Section notes

  • 1. In this section the term 'pellets' means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3% by weight.
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