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HS Code (HS 2012)   Product-  HS Code (HS 2012)                                          Product-
 Chapter  Heading  Subheading   Product Description   Specific Rule   Chapter  Heading  Subheading   Product Description   Specific Rule
 CHAPTER  17:  SUGARS  AND  SUGAR             CHAPTER      19:   PREPARATIONS      OF
 17
 CONFECTIONERY       19                       CEREALS,  FLOUR,  STARCH  OR  MILK;
    17.01      Cane  or  beet  sugar  and  chemically  pure       PASTRYCOOKS’ PRODUCTS
 sucrose, in solid form                       Malt  extract;  food  preparations  of  flour,
 - Raw sugar not containing added flavouring   groats,  meal,  starch  or  malt  extract,  not

 or colouring matter                          containing  cocoa  or  containing  less  than
 CC   except                                  40 %  by  weight  of  cocoa  calculated  on  a
 from                                         totally  defatted  basis,  not  elsewhere
       1701.12  -- Beet sugar
 subheading                 19.01             specified  or  included;  food  preparations  of  CC
 1212.91                                      goods  of  headings  04.01  to  04.04,  not
 -- Cane sugar specified in Subheading Note   containing cocoa or containing less than 5 %
       1701.13   WO
 2 to this Chapter                            by  weight  of  cocoa  calculated  on  a  totally
       1701.14  -- Other cane sugar   WO      defatted  basis,  not  elsewhere  specified  or
          - Other                             included
                                              Pasta, whether or not cooked or stuffed (with
       1701.91   -- Containing added flavouring or colouring  CC   or   meat  or  other  substances)  or  otherwise
 matter   RVC40                               prepared,  such  as  spaghetti,  macaroni,
 CC   or                    19.02                                                       CC
       1701.99  -- Other                      noodles,    lasagne,   gnocchi,   ravioli,
 RVC40                                        cannelloni;  couscous,  whether  or  not
 Other  sugars,  including  chemically  pure   prepared
 lactose,  maltose,  glucose  and  fructose,  in   Tapioca  and  substitutes  therefor  prepared
 solid  form;  sugar  syrups  not  containing
    17.02      CC           19.03    1903.00  from  starch,  in  the  form  of  flakes,  grains,  CC
 added flavouring or colouring matter; artificial   pearls, siftings or in similar forms
 honey,  whether  or  not  mixed  with  natural   Prepared foods obtained by the swelling or
 honey; caramel                               roasting  of  cereals  or  cereal  products  (for
    17.03      Molasses  resulting  from  the  extraction  or   CC   example,  corn  flakes);  cereals  (other  than
 refining of sugar                            maize (corn)) in grain form or in the form of
 Sugar   confectionery   (including   white      19.04                                  CC
    17.04      CTH                            flakes or other worked grains (except flour,
 chocolate), not containing cocoa             groats  and  meal),  pre-cooked  or  otherwise
 CHAPTER  18:  COCOA  AND  COCOA
 18                                           prepared,  not  elsewhere  specified  or
 PREPARATIONS                                 included
 Cocoa  beans,  whole  or  broken,  raw  or
    18.01   1801.00   CC                      Bread,  pastry,  cakes,  biscuits  and  other
 roasted                                      bakers’  wares,  whether  or  not  containing
 Cocoa shells, husks, skins and other cocoa
    18.02   1802.00   CC                      cocoa; communion wafers, empty cachets of  CTH      or
 waste                      19.05             a  kind  suitable  for  pharmaceutical  use,  RVC40
 CTH   or
    18.03      Cocoa paste, whether or not defatted   sealing  wafers,  rice  paper  and  similar
 RVC40                                        products
 CTH   or
    18.04   1804.00  Cocoa butter, fat and oil   CHAPTER   20:   PREPARATIONS      OF
 RVC40               20                       VEGETABLES, FRUIT, NUTS OR OTHER
 Cocoa powder, not containing added sugar  CTH   or
    18.05   1805.00                           PARTS OF PLANTS
 or other sweetening matter   RVC40           Vegetables, fruit, nuts and other edible parts
 Chocolate  and  other  food  preparations  CTH   or
    18.06                   20.01             of plants, prepared or preserved by vinegar  CC
 containing cocoa   RVC40                     or acetic acid
                                              Tomatoes prepared or preserved otherwise
                            20.02                                                       CC
                                              than by vinegar or acetic acid





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