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).