UK Harmonised System · Section II — Vegetable products

Chapter 13 — Lac; gums, resins and other vegetable saps and extracts

2 headings sit inside this chapter. HMRC's official chapter notes below govern how goods are assigned to it under the WCO General Rules of Interpretation. To classify a specific product in this chapter, use the TariffFlow classify workspace. Every plan includes Guided questions, current HMRC measures, sharing, the library, and a Case Pack. Free includes five classifications per billing period.

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Official chapter notes

Verbatim text published by HMRC. These are the legal basis for classification decisions in this chapter; the "General Rules of Interpretation" point at them directly.

1. Heading [1302](/headings/1302) 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 [1704](/headings/1704)); - b. malt extract (heading [1901](/headings/1901)); - c. extracts of coffee, tea or mate (heading [2101](/headings/2101)); - d. vegetable saps or extracts constituting alcoholic beverages (Chapter [22](/chapters/22)); - e. camphor, glycyrrhizin or other products of heading [2914](/headings/2914) or [2938](/headings/2938); - f. concentrates of poppy straw containing not less than 50% by weight of alkaloids (heading [2939](/headings/2939)); - g. medicaments of heading [3003](/headings/3003) or [3004](/headings/3004) or blood-grouping reagents (heading [3822](/headings/3822)); - h. tanning or dyeing extracts (heading [3201](/headings/3201) or [3203](/headings/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](/chapters/33)); or - k. natural rubber, balata, gutta-percha, guayule, chicle or similar natural gums (heading [4001](/headings/4001)). ### Additional chapter notes 1. Mixtures of pectic substances and sugar with a sugar content exceeding 90% by weight, calculated on the dry matter, are excluded from classification under subheading [1302 20](/subheadings/1302200000-80) and are in principle to be classified in Chapter [17](/chapters/17), since the character of the product is deemed to be determined by the sugar.

Headings in Chapter 13

Each 4-digit heading below groups a family of related products. The full 10-digit commodity code is chosen further down the tree based on the product's material, form, and intended use.

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