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Notes. 1. Heading 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 % by weight of sucrose or put up as confectionery (heading 17.04); (b) Malt extract (heading 19.01); (c) Extracts of coffee, tea or mate(heading 21.01); (d) Vegetable saps or extracts constituting alcoholic beverages (Chapter 22); (e) Camphor, glycyrrhizin or other products of heading 29.14 or 29.38; (f) Concentrates of poppy straw containing not less than 50 % by weight of alkaloids (heading 29.39); (g) Medicaments of heading 30.03 or 30.04 or blood-grouping reagents (heading 30.06); (h) Tanning or dyeing extracts (heading 32.01 or 32.03); (ij) Essential oils, concretes, absolutes, resinoids, extracted oleoresins, aqueous distillates or aqueous solutions of essential oils or preprations 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 40.01).
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