CHAPTER 13
LAC; GUMS; RESINS AND OTHER VEGETABLE
SAPS AND EXTRACTS
II
13-1
Note
1.  Heading 1302 applies, inter alia, to licorice extract and extract of pyrethrum, extract of hops, extract of aloes and opium.
The heading does not apply to: 
(a) Licorice extract containing more than 10 percent by weight of sucrose or put up as confectionery (heading 1704);
(b) Malt extract (heading 1901);
(c) Extracts of coffee, tea or maté (heading 2101);
(d) Vegetable saps or extracts constituting alcoholic beverages (chapter 22);
(e) Camphor, glycyrrhizin or other products of heading 2914 or 2938;
(f) Concentrates of poppy straw containing not less than 50 percent by weight of alkaloids (heading 2939);
  (g)  Medicaments of heading 3003 or 3004 or blood-grouping reagents (heading 3822);  
(h) Tanning or dyeing extracts (heading 3201 or 3203);
(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 4001).

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