CHAPTER 13
Lac; gums, resins and other vegetable saps and
extracts
Notes:
Heading No. 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 per cent by weight of sucrose or put up as confectionery (Heading No. 17.04);
(b) Malt extract (Heading No. 19.01);
(c) Extracts of coffee, tea or mate (Heading No. 21.01);
(d) Vegetable saps or extracts constituting alcoholic beverages (Ch. 22);
(e) Camphor, glycrrhizin or other products of Heading No. 29.14 or 29.38;
(f) Medicaments of Heading No. 30.03 or 30.04 or blood-grouping reagents (Heading No. 30.06);
(g) Tanning or dyeing extracts (Heading No. 32.01 or 32.03);
(h) 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
(i) Natural rubber, balata, gutta-percha,
guayule, chicle or similar natural gums (Heading No. 40.01).
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| 13.01 | Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams) | |||
| 1301.10 | - Lac |
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| 1301.20 | - Gum Arabic |
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| 1301.90 | -Other |
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| 13.02 | Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products |
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| - Vegetable saps and extracts : | ||||
| 1302.11 | -- Opium |
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| 1302.12 | -- Of liquorice |
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| 1302.13 | -- Of hops |
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| 1302.14 | -- Of pyrethrum or of the roots of plants containing rotenone |
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| 1302.19 | -- Other |
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| 1302.20 | - Pectic substances, pectinates and pectates |
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| - Mucilages and thickeners, whether or not modified, derived from vegetable products : | ||||
| 1302.31 | -- Agar-agar |
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| 1302.32 | -- Mucilages and thickeners whether or not modified, derived from locust beans locust bean seeds or guar seeds |
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| 1302.39 | -- Other |
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