WCO Approves 2017 Amendments to HS Tariff Schedule: Chapters 1-38

The 2017 Harmonized System (HS) is the sixth version since the tariff schedule first came into force in 1983. The last amendments to the HS were approved in 2009 and took effect on Jan. 1, 2012. In this version, environmental and social issues are a major feature of these amendments, because of “the importance of the HS as a global tool for collecting trade statistics and monitoring trade,” said the WCO as in its announcement (here). The majority of the amendments were recommended by the Food and Agriculture Organization of the United Nations, it said.

(The following summary omits several minor changes that were made in the HS 2017 to correct spelling errors. Because of the length of the list of changes, this summary only includes changes to HS Chapters 1-38. Other chapters will be covered in a subsequent summary.)

Chapter 3 -- Fish and Seafood

Many of the changes in the 2017 HS address the classification of fish and fishery products. The changes “are aimed at further enhancing the coverage of species and product forms which need to be monitored for food security purposes, and the better management of resources, said the WCO. For example, new subheadings are added to for shark meat and shark fins, as well as several new types of carp. Other amendments relating to crustaceans, molluscs and other invertebrates “are motivated by the importance of the trade in and consumption of these species in their various product forms,” it said.

Fish livers and roe. The 2017 HS includes several changes to the tariff schedule’s coverage of fish livers, roe, and other offal under Chapter 3. The new version also deletes language throughout the chapter that specifically excludes fish livers and roe from subheadings for fish and fish meat, but maintains the exclusion by adding language excluding fish offal of subheadings 0302.90 and 0303.90, which cover livers and roe.

Milt and other offal. Several changes are made to Chapter 3 related to the classification of fish milt. A change to Note 1(c) clarifies that like livers and roe, fish milt that is unsuitable for human consumption cannot be classified in the chapter. The 2017 HS also adds milt, fish fins, heads, tails, maws and other edible fish offal to subheadings for livers and roes of fresh and chilled or frozen fish, and adds milt to a subheading for livers and roes of fish that are dried, smoked, salted or in brine.The new version also deletes language throughout the chapter that specifically excludes fish livers and roe from subheadings for fish and fish meat, but maintains the exclusion by adding language excluding fish offal of subheadings 0302.90 and 0303.90, which cover livers and roe.

Shark fins. The 2017 HS breaks out the categories for fresh/chilled and frozen fish livers, roe and other offal into subheadings for livers, roes, and milt (0302.91), shark fins (0302.92), and other (0302.99).

Carp. New species of carp are added to subheadings for carp throughout chapter 3, including Cyprinus spp., Carassius spp., Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, and Megalobrama spp.

Marlins, salfishes and bonitos. New types of fish are added to sections of the tariff schedule that previously covered herrings, anchovies, sardines, sardinella, bristling/sprats, mackerel, cobia and swordfish. In addition to those fish, subheadings under will now include Indian mackerels (Rastrelliger spp.), seerfishes (Scomberomorus spp.), silver pomfrets (Pampus spp.), Pacific saury (Cololabis saira), scads (Decapterus spp.), capelin (Mallotus villosus) Kawakawa (Euthynnus affinis), bonitos (Sarda spp.), marlins, sailfishes, and spearfish (Istiophoridae).

Shark, ray and skate meat. New subheadings are added for fresh or chilled fillets and other meat dogfish and other sharks (0304.47, 0304.56) and “rays and skates” (0304.48, 0304.57), frozen fillets of dogfish, other sharks, rays and skates (0304.88), and other frozen meat of dogfish and other sharks (0304.96) and rays and skates (0304.97).

Dried fish. The tariff subheading for dried fish, other than fish offal, whether or not salted but not smoked, is broken out into new subheadings for cod (0305.51); tilapias, catfish, carp, eels, Nile perch and snakeheads (0305.52); fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than cod (0305.53); and herrings, anchovies, sardines, sardinella, brisling or sprats, mackerel, Indian mackerels, seerfishes, jack and horse mackerel, jacks, crevalles, cobia, silver pomfrets, Pacific saury, scads, capelin, swordfish, Kawakawa bonitos, marlins, sailfishes, and spearfish (0305.54); and other dried fish (0305.59).

New category for live lobster, crab, shrimp. Currently, crustaceans like rock lobsters, lobsters, crabs, Norway lobsters, shrimp and prawns are divided into categories for frozen and not frozen. The 2017 HS adds new categories in subheadings 0306.30-39 and 0306.90-99 for live (fresh or chllled) and “other”” crustaceans.

New cateogires for squid, frozen molluscs. Currently, subheadings for molluscs are divided into “live, fresh or chilled” and “other” categories. The 2017 HS adds subheadings for the following frozen molluscs: oysters (0307.12), scallops (0307.22), mussels (0307.32), octopus (0307.52), clams (0307.72), and other, including flours, meals and pellets (0307.92). The same is done for cuttlefish (0307.42) and abalone (0307.82), and those subheadings are also expanded to cover squid and stromboid conchs, respectively.

Frozen sea cucumbers and sea urchins. A new subheading as added for frozen sea cucumbers under 0308.12 and frozen sea urchin under 0308.22. Like the molluscs, these subheadings previously only included “live, fresh or chilled” and “other” categories.

Other Changes for Ag Products Chapters 1-24

Several other changes are also made in the 2017 HS for agricultural and related products in Chapters 1-24., as follows:

Milk products. A note is added to Chapter 4 as new note 4(b) to specify that “products obtained from milk by replacing one or more of its natural constituents (for example, butyric fats) by another substance (for example, oleic fats) (heading 19.01 or 21.06)” are not covered in the chapter.

Mandarins and clementines. Current subheading 0805.20 for “mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids” is broken out into subheadings for mandarins (including tangerines and satsumas) (0805.21), clementines (0805.22), and other (0805.29).

Perfumery, pharmacy, insecticidal and fungicidal plants. Heading 1211 for “plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, fresh or dried, whether or not cut, crushed or powdered” now also includes forms that are chilled or frozen.

Ephedra. New subheadings are added in Chapters 12 and 13 for ephedra plants (1211.50) and saps and extracts of ephedra (1302.14).’

‘Infant food.’ References to “infant food” in several notes and subheadings in the tariff schedule is changed to “food suitable for infants or young children.”

Shark fins. A subheading for prepared or preserved shark fins (1604.18) is added to Chapter 16.

Non-alcoholic beer. A subheading for non-alcoholic beer (2202.90) is added to heading 2202 for “Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavored, and other non-alcoholic beverages, not including fruit or vegetable juices of heading 20.09.”

Big bottles of wine. A subheading is added for wine in bottles that hold more than 2 liters but less than 10 liters (2204.22).

Sake. A reference to sake is included in subheading 2206.00 for “other fermented beverages (for example, cider, perry, mead, sake); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included.”

Chemicals

A lengthy list of new chemical subheadings are being added in the 2017 HS. Some of the additions will “facilitate the collection and comparison of data on the international movement of certain substances controlled under the Chemical Weapons Convention, said the WCO. Other new subheadings were also been created for a number of hazardous chemicals controlled under the Rotterdam Convention and for certain persistent organic pollutants (POPs) controlled under the Stockholm Convention, it said.

New chemical subheadings. New subheadings are added for chemicals throughout Chapters 28 and 29. These chemicals include:

• 2853.10 -- Cyanogen chloride)*
• 2903.83 -- Mirex (ISO)
• 903.93 -- Pentachlorobenzene (ISO)
• 2903.94 -- Hexabromobiphenyls
• 2904.XX -- Perfluorooctane sulphonic acid, its salts and perfluorooctane sulphonyl fluoride
• 2904.31 -- Perfluorooctane sulphonic acid
• 2904.32 -- Ammonium perfluorooctane sulphonate
• 2904.33 -- Lithium perfluorooctane sulphonate
• 2904.34 -- Potassium perfluorooctane sulphonate
• 2904.35 -- Other salts of perfluorooctane sulphonic acid
• 2904.36 -- Perfluorooctane sulphonyl fluoride
• 2904.91 -- Trichloronitromethane (chloropicrin)*
• 2910.50 - Endrin (ISO)
• 2914.62 -- Coenzyme Q10 (ubidecarenone (INN))
• 2914.71 -- Chlordecone (ISO)*
• 2918.17 -- 2,2-Diphenyl-2-hydroxyacetic acid (benzilic acid)
• 2320.XX -- Phosphite esters and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives
• 2920.21 -- Dimethyl phosphite
• 2920.22 -- Diethyl phosphite
• 2920.23 -- Trimethyl phosphite
• 2920.24 -- Triethyl phosphite
• 2920.29 -- Other [phosphite esters and their salts or derivatives]
• 2920.30 - Endosulfan (ISO)
• 2921.12 -- 2-(N,N-Dimethylamino)ethylchloride hydrochloride
• 2921.13 -- 2-(N,N-Diethylamino)ethylchloride hydrochloride
• 2921.14 -- 2-(N,N-Diisopropylamino)ethylchloride hydrochloride
• 2922.14 -- Dextropropoxyphene (INN) and its salts
• 2922.15 -- Triethanolamine
• 2922.16 -- Diethanolammonium perfluorooctane sulphonate
• 2922.17 -- Methyldiethanolamine and ethyldiethanolamine
• 2922.18 -- 2-(N,N-Diisopropylamino)ethanol
• 2923.30 -- Tetraethylammonium perfluorooctane sulphonate
• 2923.40 -- Didecyldimethylammonium perfluorooctane sulphonate
• 2924.25 -- Alachlor (ISO)
• 2926.40 -- alpha-Phenylacetoacetonitrile
• 2930.60 -- 2-(N,N-Diethylamino)ethanethiol
• 2930.70 -- Bis(2-hydroxyethyl)sulfide (thiodiglycol (INN))
• 2931.3X -- Other organo-phosphorous derivatives :
• 2931.31 -- Dimethyl methylphosphonate
• 2931.32 -- Dimethyl propylphosphonate
• 2931.33 -- Diethyl ethylphosphonate
• 2931.34 -- Sodium 3-(trihydroxysilyl)propyl methylphosphonate
• 2931.35 -- 2,4,6-Tripropyl-1,3,5,2,4,6-trioxatriphosphinane 2,4,6-trioxide
• 2931.36 -- (5-Ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl)methyl methyl methylphosphonate
• 2931.37 -- Bis[(5-ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl)methyl] methylphosphonate
• 2931.38 -- Salt of methylphosphonic acid and (aminoiminomethyl)urea (1 : 1)
• 2931.39 -- Other [other organo-phosphorus derivatives]
• 2932.14 -- Sucralose
• 2933.92 -- Azinphos-methyl (ISO)
• 2935.10 - N-Methylperfluorooctane sulphonamide
• 2935.20 - N-Ethylperfluorooctane sulphonamide
• 2935.30 - N-Ethyl-N-(2-hydroxyethyl) perfluorooctane sulphonamide
• 2935.40 - N-(2-Hydroxyethyl)-N-methylperfluorooctane sulphonamide
• 2935.50 - Other perfluorooctane sulphonamides
• 2935.90 -- Other [sulphonamides]

(* Denotes that the addition of the new subheading also made creation or renumbering of an “other” subheading necessary under that heading.)

Phosphides except ferrophosphorus. The current heading 2848 is deleted and its contents, “phosphides, whether or not chemically defined, excluding ferrophosphorus,” are added to the “other organic compounds” heading (2853). Additionally, cyanogen chloride is given its own subheading (2853.10) and an “other” other organic compounds subheading is created as a result (2853.90).

Aldicarb, captafol and methamidophos. Current subheading 2930.50 for captafol and methamidophos is moved to subheading 2930.80, and aldicarb is added as a chemical covered under the new subheading.

Alkaloids. The title of Subchapter XII to Chapter 29 is changed from “GLYCOSIDES AND VEGETABLE ALKALOIDS” to “GLYCOSIDES AND ALKALOIDS”. Similarly, heading 2939 is changed to refer only to alkaloids, not specifically to vegetable alkaloids.

Cocaine and other alkaloids. The subheadings for cocaine and other alkaloids not otherwise specified are renumbered to 2939.71-80.

Pharmaceuticals

Changes to the classification of pharmaceuticals in the 2017 HS include new subheadings that will provide more detailed information on several products used as antimalarial drugs. “This will facilitate classification work, and the trade in these life-saving products,” said the WCO. New subheadings were also created for the monitoring and control of pharmaceutical preparations containing ephedrine, pseudoephedrine or norephedrine, and for alpha-phenylacetoacetonitrile (APAAN), a pre-precursor for drugs, it said.

Antisera. The 2017 version of the HS introduces more detail into the classification of antisera. Previously, antisera were included under a single subheading (3002.10). That subheading will now be broken out into the following:

• 3002.11 -- Malaria diagnostic test kits
• 3002.12 -- Antisera and other blood fractions
• 3002.13 -- Immunological products, unmixed, not put up in measured doses or in forms or packings for retail sale
• 3002.14 -- Immunological products, mixed, not put up in measured doses or in forms or packings for retail sale
• 3002.15 -- Immunological products, put up in measured doses or in forms or packings for retail sale
• 3002.19 -- Other [antisera]

A subheading note is also added to Chapter 30 to explain the new antisera classification scheme. New Subheading Note 1 says for the purposes of subheadings 3002.13 and 3002.14, a “mixed” product is has either been (a) dissolved in water or in other solvents; (b) combined with a stabilizer necessary for preservation or transport; and/or (c) contains any other additive.

Mixed medicaments with alkaloids. The current subheadings 3303.40 and 3304.40 for medicaments (mixed and not put up for retail sale in heading 3003, mixed/unmixed and packaged for retail sale in 3004) that “contain alkaloids or derivatives thereof but not containing hormones or other products of heading 29.37 or antibiotics” has been broken out into the following subheadings:

• 3003.41/3004.41 -- Containing ephedrine or its salts
• 3003.42/3004.42 -- Containing pseudoephedrine (INN) or its salts
• 3003.43/3004.43 -- Containing norephedrine or its salts
• 3003.49/3004.49 -- Other

Antimalarial drugs. New subheadings 3003.60 and 3004.60 are created for antimalarial drugs classifiable in headings 3003 and 3004 and not elsewhere specified. The new subheadings refer to new Subheading Note 2 to Chapter 30, which clarifies that they “medicaments containing artemisinin (INN) for oral ingestion combined with other pharmaceutical active ingredients, or containing any of the following active principles, whether or not combined with other pharmaceutical active ingredients: amodiaquine (INN); artelinic acid or its salts; artenimol (INN); artemotil (INN); artemether (INN); artesunate (INN); chloroquine (INN); dihydroartemisinin (INN); lumefantrine (INN); mefloquine (INN); piperaquine (INN); pyrimethamine (INN) or sulfadoxine (INN).”

Fertilizers

In the only change to the classification of fertilizers under Chapter 31, the subheading for superphosphates (3103.10) is broken out into new subheadings 3103.11 for superphosphates “containing by weight 35 % or more of diphosphorus pentaoxide (P2O5)” and 3103.19 for “other” superphosphates.

Photographic Goods

Similarly, only one change was made to Chapter 37 for photographic and cinematographic goods. The current subheadings for photographic plates and film for offset production (3705.10) and “other” photographic plates and film (3705.90) are replaced by a single subheading for all “photographic plates and film, exposed and developed, other than cinematographic film.”

Miscellaneous Chemical Products

DDT. New subheading 3808.52 is created for “DDT (ISO) (clofenotane (INN)), in packings of a net weight content not exceeding 300g.” A subheading for “other” “insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up in forms or packings for retail sale” specified in Subheading Note 1 is also added, and conforming changes are made to Subheading Note 1.

New subheading for some insecticides. New subheadings 3808.61 to 3808.69 are added for substances listed in new Subheading Note 2, as follows: alpha-cypermethrin (ISO), bendiocarb (ISO), bifenthrin (ISO), chlorfenapyr (ISO), cyfluthrin (ISO), deltamethrin (INN, ISO), etofenprox (INN), fenitrothion (ISO), lambda-cyhalothrin (ISO), malathion (ISO), pirimiphos-methyl (ISO) or propoxur (ISO). The category is broken out into subheadings for substances in packings of a net weight content not exceeding 300 g (3808.61); in packings of a net weight content exceeding 300 g but not exceeding 7.5 kg (3808.62); and “other” (3808.69).

Mixed insecticides. New subheadings 3824.81 to 3824.88 are added for mixtures of substances listed in new Subheading Note 3, which covers “only mixtures and preparations containing one or more of the following substances: oxirane (ethylene oxide), polybrominated biphenyls (PBBs), polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs), tris(2,3-dibromopropyl) phosphate, aldrin (ISO), camphechlor (ISO) (toxaphene), chlordane (ISO), chlordecone (ISO), DDT (ISO) (clofenotane (INN), 1,1,1-trichloro-2,2-bis(p-chlorophenyl)ethane), dieldrin (ISO, INN), endosulfan (ISO), endrin (ISO), heptachlor (ISO), mirex (ISO), 1,2,3,4,5,6-hexachlorocyclohexane (HCH (ISO)), including lindane (ISO, INN), pentachlorobenzene (ISO), hexachlorobenzene (ISO), perfluorooctane sulphonic acid, its salts, perfluorooctane sulphonamides, perfluorooctane sulphonyl fluoride or tetra-, penta-, hexa-, hepta- or octabromodiphenyl ethers. The subheadings are broken out according to which insecticide they contain.

‘Other’ chemical products and preparations. New subheading 3894.91 is created for “mixtures and preparations consisting mainly of (5-ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl)methyl methyl methylphosphonate and bis[(5-ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl)methyl] methylphosphonate.