Headnotes to the Schedule

1. The specific rule, or specific set of rules, that applies to a particular heading (4-digit code) or subheading (6-digit code) is set out immediately adjacent to the heading or subheading.
2. When a heading or subheading is subject to alternative specific rules of origin, the rule will be considered to be met if a good satisfies one of the alternatives.
3. Where a specific rule of origin is defined using the criterion of a change of tariff classification, each of the non-originating materials used in the production of the good shall be required to undergo the applicable change of tariff classification. A requirement of a change in tariff classification shall apply only to non-originating materials.
4. Where a specific rule of origin is defined using the criterion of a change in tariff classification, and the rule is written to exclude tariff provisions at the level of a chapter, heading or subheading of the Harmonized System, each Party shall construe the rule of origin to require that materials classified in those excluded provisions be originating for the good to qualify as originating.
5. Chapter notes within this Schedule shall apply to all headings or subheadings within the indicated chapter or group of chapters unless there exists a specific exclusion.
6. Each of the non-originating materials used in the production of the good undergoes an applicable change in tariff classification specified in this Annex.
7. For the purposes of this Annex:

   subheading means the first six digits in the tariff classification number under the Harmonized System;

   heading means the first four digits in the tariff classification number under the Harmonized System; and

   chapter means the first two digits in the tariff classification number under the Harmonized System.

8. For the purposes of column 3 of this Annex:

   CC means that all non-originating materials used in the production of the good have undergone a change in tariff classification at the 2-digit level;

   CTH means that all non-originating materials used in the production of the good have undergone a change in tariff classification at the 4-digit level;

   CTSH means that all non-originating materials used in the production of the good have undergone a change in tariff classification at the 6-digit level;

   WO means that the good must be wholly obtained in the territory of one or both of the Parties within the meaning of Article 3.2;

   RVC (40) means that the good must have a regional value content of not less than 40 per cent as calculated under Article 3.3; and

   RVC (30/40) means that the good must have a regional value content of either not less than 30 per cent using the build-up method or not less than 40 per cent using the build-down method, as calculated under Article 3.3.

Schedule of Product Specific Rules

• Section I: Live Animals; Animal Products (Chapters 1 - 5)
• Section II: Vegetable Products (Chapters 6 - 14)
• Section III: Animal or Vegetable Fats and Oils and Their Cleavage Prodcucts; Prepared Edible Fats; Animal or Vegetable Waxes
• Section IV: Prepared Foodstuffs; Beverages, Spirits and Vinegar; Tobacco and Manufactured Tobacco Substitutes (Chapters 16 - 24)
• Section V: Mineral Products (Chapters 25 - 27)
• Section VI: Products of The Chemical or Allied Industries (Chapters 28 - 38)
• Section VII: (Chapters 39 - 40)
• Section VIII: Raw Hides and Skins, Leather, Furskins and Articles Thereof; Saddlery and Harness; Travel Goods, Handbags and Similar Containers; Articles of Animal Gut (Other Than Silk-Worm Gut) (Chapters 41 - 43)
• Section IX: Wood and Articles of Wood; Wood Charcoal; Cork and Articles of Cork; Manufactures of Straw, of Esparto or of Other Plaiting Materials; Basketware and Wickerwork (Chapters 44 - 46)
• Section X: Pulp of Wood or of Other Fibrous Cellulosic Material; Recovered (Waste and Scrap) Paper or Paperboard; Paper and Paperboard and Articles Thereof (Chapters 47 - 49)
• Section XI: Textiles and Textile Articles (Chapters 50 - 63)
• Section XII: Footwear, Headgear, Umbrellas, Sun Umbrellas, Walking-Sticks, Seat-Sticks, Whips, Riding-Crops and Parts Thereof; Prepared Feathers and Articles Made Therewith; Artificial Flowers; Articles of Human Hair (Chapters 64 - 67)
• Section XIII: Articles of Stone, Plaster, Cement, Asbestos, Mica or Similar Materials; Ceramic Products; Glass and Glassware (Chapters 68 - 70)
• Section XIV: Natural or Cultured Pearls, Precious or Semi-Precious Stones, Precious Metals, Metals Clad With Precious Metal and Articles Thereof; Imitation Jewellery; Coin (Chapter 71)
• Section XV: Base Metals and Articles of Base Metal (Chapters 72 -83)
• Section XVI: Machinery and Mechanical Appliances; Electrical Equipment; Parts Thereof; Sound Recorders and Reproducers, Television Image and Sound Recorders and Reproducers, and Parts and Accessories of Such Articles (Chapters 84 and 85)
• Section XVII: Vehicles, Aircraft, Vessels and Associated Transport Equipment (Chapters 86 - 89)
• Section XVIII: Optical, Photographic, Cinematographic, Measuring, Checking, Precision, Medical or Surgical Instruments and Apparatus; Clocks and Watches; Musical Instruments; Parts and Accessories Thereof (Chapters 90 - 92)
• Section XIX: Arms and Ammunition; Parts and Accessories Thereof (Chapter 93)
• Section XX: Miscellaneous Manufactured Articles (Chapters 94 - 96)
• Section XXI: Works of Art, Collectors' Pieces and Antiques (Chapter 97)