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 maté (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).
HS code Product description in English
1301 Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams).
13012000 - Gum Arabic
130190 - Other:
13019030 - - Cannabis resins
13019040 - - Lac
13019090 - - Other
1302 Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products.
  - Vegetable saps and extracts:
130211 - - Opium:
13021110 - - - Pulvis opii
13021190 - - - Other
13021200 - - Of liquorice
13021300 - - Of hops
13021400 - - Of ephedra
130219 - - Other:
13021920 - - - Extracts and tinctures of cannabis
13021940 - - - Vegetable saps and extracts of pyrethrum or of the roots of plants containing rotenone
13021950 - - - Japan (or Chinese) lacquer (natural lacquer)
13021990 - - - Other
13022000 - Pectic substances, pectinates and pectates
  - Mucilages and thickeners, whether or not modified, derived from vegetable products:
13023100 - - Agar-agar
13023200 - - Mucilages and thickeners, whether or not modified, derived from locust beans, locust bean seeds or guar seeds
130239 - - Other:
  - - - Carrageenan:
13023911 - - - - Powder, semi-refined
13023912 - - - - Powder, refined
13023913 - - - - Alkali treated carrageenan chips (ATCC)
13023919 - - - - Other
13023990 - - - Other