Chapter 13: Lac; gums, resins and other vegetable saps and extracts

CHAPTER 13: LAC; GUMS; RESINS AND OTHER VEGETABLE

• 1. Heading 1302 applies, inter alia, to licorice extract and extract of pyrethrum, extract of hops, extract of aloes and opium.
  The heading does not apply to:
  • (a) Licorice extract containing more than 10 percent by weight of sucrose or put up as confectionery (heading 1704);
  • (b) Malt extract (heading 1901);
  • (c) Extracts of coffee, tea or maté (heading 2101);
  • (d) Vegetable saps or extracts constituting alcoholic beverages (chapter 22);
  • (e) Camphor, glycyrrhizin or other products of heading 2914 or 2938;
  • (f) Concentrates of poppy straw containing not less than 50 percent by weight of alkaloids (heading 2939);
  • (g) Medicaments of heading 3003 or 3004 or blood-grouping reagents (heading 3822);
  • (h) Tanning or dyeing extracts (heading 3201 or 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); or
  • (k) Natural rubber, balata, gutta-percha, guayule, chicle or similar natural gums (heading 4001).