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Chapter 13 : Lac; gums, resins and other vegetable saps and extracts
Note. 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 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 40.01).
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