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Note.
1. This Chapter covers all live animals except : (a) Fish and crustaceans, molluscs and other aquatic invertebrates, of heading 03.01, 03.06, 03.07 or 03.08; (b) Cultures of micro‑organisms and other products of heading 30.02; and (c) Animals of heading 95.08. GENERAL
This Chapter covers all living creatures (for food or other purposes) except : (1) Fish and crustaceans, molluscs and other aquatic invertebrates. (2) Cultures of micro‑organisms and other products of heading 30.02. (3) Animals forming part of circuses, menageries or other similar travelling animal shows (heading 95.08).
Animals which die during transport are classified in headings 02.01 to 02.05, 02.07 or 02.08 if they are edible animals fit for human consumption. In other cases, they are classified in heading 05.11.
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