“We do not support the inclusion of Appendix III because the correlation between the Harmonized System Codes and the Basel Convention lists was not directed by the COP and there is currently no international consensus on this issue.“
From p. 18 of United States response to Basel Secretariat. 2012. ‘Draft Technical Guidelines on Transboundary Movement of E-Waste, in Particular Regarding the Distinction between Waste and Non-Waste (Version of 27 September 2012)’. http://www.basel.int/Portals/4/download.aspx?d=UNEP-CHW-OEWG.8-INF-9-Rev.1.English.doc.
The reference to Appendix III in the quotation above is to an appendix proposed in the Draft Technical Guidelines. Appendix III was intended to provide a correlation table between code numbers used in the Harmonized System of the World Customs Organization (WCO) for trade data and the Basel Convention's own code system of wastes and non-wastes.