Customs Tariff

CHAPTER 13

Lac; gums, resins and other vegetable saps and extracts

Notes:

Heading No. 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 per cent by weight of sucrose or put up as confectionery (Heading No. 1704);

(b) Malt extract (Heading No. 1901);

(c) Extracts of coffee, tea or mate (Heading No. 2101);

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

(e) Camphor, glycrrhizin or other products of Heading No. 2914 or 2938;

(f) Concentrates of poppy straw containing not less than 50% by weight of alkaloids (heading 2939);

(g) Medicaments of Heading No. 3003 or 3004 or blood-grouping reagents (Heading No. 3006);

(h) Tanning or dyeing extracts (Heading No. 3201 or 3203);

(i) 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

(j) Natural rubber, balata, gutta-percha, guayule, chicle or similar natural gums (Heading No. 4001).