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Thông tư 182/2015/TT-BTC về Biểu thuế xuất khẩu, Biểu thuế nhập khẩu ưu đãi theo danh mục mặt hàng chịu thuế do Bộ trưởng Bộ Tài chính ban hành

  • 09/08/202109/08/2021
  • bởi Văn Bản Pháp Luật
  • Văn Bản Pháp Luật
    09/08/2021
    Theo dõi chúng tôi trên Google News
    276341
    Chi tiết văn bản pháp luật - Luật Dương Gia
    Số hiệu182/2015/TT-BTC
    Loại văn bảnThông tư
    Cơ quanBộ Tài chính
    Ngày ban hành16/11/2015
    Người kýVũ Thị Mai
    Ngày hiệu lực 01/01/2016
    Tình trạng Hết hiệu lực

    BỘ TÀI CHÍNH
    --------

    CỘNG HÒA XÃ HỘI CHỦ NGHĨA VIỆT NAM
    Độc lập - Tự do - Hạnh phúc
    ---------------

    Số: 182/2015/TT-BTC

    Hà Nội, ngày 16 tháng 11 năm 2015

     

    THÔNG TƯ

    BAN HÀNH BIỂU THUẾ XUẤT KHẨU, BIỂU THUẾ NHẬP KHẨU ƯU ĐÃI THEO DANH MỤC MẶT HÀNG CHỊU THUẾ

    Căn cứ Luật Thuế xuất khẩu, Thuế nhập khẩu ngày 14/6/2005;

    Căn cứ Nghị quyết số 71/2006/QH11 ngày 29/11/2006 của Quốc hội phê chuẩn Nghị định thư gia nhập Hiệp định thành lập Tổ chức Thương mại Thế giới của nước Cộng hoà xã hội chủ nghĩa Việt Nam;

    Căn cứ Nghị quyết số 295/2007/NQ-UBTVQH12 ngày 28/9/2007 của Ủy ban Thường vụ Quốc hội về việc ban hành Biểu thuế xuất khẩu theo danh mục nhóm hàng chịu thuế và khung thuế suất đối với từng nhóm hàng, Biểu thuế nhập khẩu ưu đãi theo danh mục nhóm hàng chịu thuế và khung thuế suất ưu đãi đối với từng nhóm hàng;

    Căn cứ Nghị quyết số 710/2008/NQ-UBTVQH12 ngày 22/11/2008 của Uỷ ban Thường vụ Quốc hội về việc sửa đổi Nghị quyết số 295/2007/NQ-UBTVQH12 ngày 28/9/2007;

    Căn cứ Nghị quyết số 830/2009/UBTV12 ngày 17/10/2009 của Uỷ ban Thường vụ Quốc hội về việc sửa đổi Nghị quyết số 295/2007/NQ-UBTVQH12 ngày 28/9/2007 và Nghị quyết số 710/2008/NQ-UBTVQH12 ngày 22/11/2008;

    Căn cứ Nghị định số 87/2010/NĐ-CP ngày 13/8/2010 của Chính phủ quy định chi tiết thi hành một số điều của Luật Thuế xuất khẩu, Thuế nhập khẩu;

    Căn cứ Nghị định số 215/2013/NĐ-CP ngày 23/12/2013 của Chính phủ quy định chức năng, nhiệm vụ, quyền hạn và cơ cấu tổ chức của Bộ Tài chính;

    Theo đề nghị của Vụ trưởng Vụ Chính sách Thuế;

    Bộ trưởng Bộ Tài chính ban hành Thông tư ban hành Biểu thuế xuất khẩu, Biểu thuế nhập khẩu ưu đãi theo danh mục mặt hàng chịu thuế.

    Điều 1. Ban hành Biểu thuế xuất khẩu, Biểu thuế nhập khẩu ưu đãi theo danh mục mặt hàng chịu thuế

    Ban hành kèm theo Thông tư này:

    1. Biểu thuế xuất khẩu theo danh mục mặt hàng chịu thuế quy định tại Phụ lục I.

    2. Biểu thuế nhập khẩu ưu đãi theo danh mục mặt hàng chịu thuế quy định tại Phụ lục II.

    Điều 2. Biểu thuế xuất khẩu theo danh mục mặt hàng chịu thuế

    1. Biểu thuế xuất khẩu theo danh mục mặt hàng chịu thuế quy định tại Phụ lục I gồm mô tả hàng hoá và mã hàng (08 chữ số hoặc 10 chữ số), mức thuế suất thuế xuất khẩu quy định cho từng mặt hàng chịu thuế xuất khẩu.

    2. Trường hợp mặt hàng xuất khẩu không được quy định cụ thể tên trong Biểu thuế xuất khẩu thì khi làm thủ tục hải quan, người khai hải quan vẫn phải kê khai mã hàng của mặt hàng xuất khẩu tương ứng với mã hàng 08 chữ số của mặt hàng đó trong Biểu thuế nhập khẩu ưu đãi quy định tại Mục I Phụ lục II ban hành kèm theo Thông tư này và ghi mức thuế suất thuế xuất khẩu là 0% (không phần trăm).

    3. Mặt hàng than gỗ rừng trồng thuộc mã hàng 4402.90.90 được áp dụng mức thuế suất thuế xuất khẩu 5% quy định tại Biểu thuế xuất khẩu ban hành kèm theo Thông tư này phải đáp ứng các tiêu chí kỹ thuật như sau:

    Tiêu chí

    Yêu cầu

    Hàm lượng tro

    ≤ 3%

    Hàm lượng carbon cố định (C)-là carbon nguyên tố, không mùi, không khói khi tiếp lửa.

    ≥ 70%

    Nhiệt lượng

    ≥ 7000Kcal/kg

    Hàm lượng lưu huỳnh

    ≤ 0,2%

    4. Mặt hàng đồ kim hoàn bằng vàng (thuộc nhóm 71.13), đồ kỹ nghệ bằng vàng (thuộc nhóm 71.14) và các sản phẩm khác bằng vàng (thuộc các nhóm 71.15) được áp dụng mức thuế xuất khẩu 0% nếu đáp ứng các điều kiện sau đây:

    a) Ngoài hồ sơ hải quan đối với hàng hóa xuất khẩu theo quy định chung, phải có Phiếu kết quả thử nghiệm xác định hàm lượng vàng dưới 95% do tổ chức thử nghiệm xác định hàm lượng vàng trang sức, mỹ nghệ có tên quy định tại điểm b khoản 4 Điều 2 Thông tư này cấp (xuất trình 01 bản chính để đối chiếu, nộp 01 bản chụp cho cơ quan hải quan).

    b) Tổ chức thử nghiệm xác định hàm lượng vàng trang sức, mỹ nghệ đã được Tổng cục Tiêu chuẩn Đo lường Chất lượng chỉ định gồm: Trung tâm Kỹ thuật Tiêu chuẩn Đo lường Chất lượng 1, Trung tâm Kỹ thuật Tiêu chuẩn Đo lường Chất lượng 3, Viện Ngọc học và Trang sức Doji, Ngân hàng Thương mại Cổ phần Á Châu – Trung tâm vàng hoặc tổ chức có quyết định chỉ định tổ chức thử nghiệm xác định hàm lượng vàng của Tổng cục Tiêu chuẩn Đo lường Chất lượng.

    c) Trường hợp các mặt hàng là đồ kim hoàn bằng vàng (thuộc nhóm 71.13), đồ kỹ nghệ bằng vàng (thuộc nhóm 71.14) và các sản phẩm khác bằng vàng (thuộc nhóm 71.15) xuất khẩu theo hình thức gia công xuất khẩu hoặc có đủ điều kiện xác định là được sản xuất từ toàn bộ nguyên liệu nhập khẩu, xuất khẩu theo loại hình sản xuất xuất khẩu thì khi làm thủ tục hải quan thực hiện theo quy định hiện hành, không phải xuất trình Phiếu kết quả thử nghiệm xác định hàm lượng vàng. Đối với trường hợp xuất khẩu theo hình thức sản xuất xuất khẩu thì khi làm thủ tục hải quan, doanh nghiệp phải xuất trình giấy phép nhập khẩu vàng nguyên liệu của ngân hàng nhà nước theo quy định tại Thông tư số 16/2012/TT-NHNN ngày 25/5/2012.

    Điều 3. Biểu thuế nhập khẩu ưu đãi theo danh mục mặt hàng chịu thuế

    Biểu thuế nhập khẩu ưu đãi theo danh mục mặt hàng chịu thuế quy định tại Phụ lục II bao gồm:

    1. Mục I: Quy định thuế suất thuế nhập khẩu ưu đãi áp dụng đối với 97 chương theo danh mục hàng hóa nhập khẩu Việt Nam. Nội dung gồm tên các Phần, Chương, Chú giải phần, chú giải chương; Danh mục biểu thuế được chi tiết mô tả hàng hoá (tên nhóm mặt hàng và tên mặt hàng), mã hàng (08 chữ số), mức thuế suất thuế nhập khẩu ưu đãi quy định cho mặt hàng chịu thuế.

    2. Mục II: Chương 98 - Quy định mã hàng và mức thuế suất thuế nhập khẩu ưu đãi riêng đối với một số nhóm mặt hàng, mặt hàng.

    2.1. Chú giải và điều kiện áp dụng thuế suất thuế nhập khẩu ưu đãi riêng tại Chương 98.

    a) Chú giải chương: Các mặt hàng có tên nêu tại khoản 1 phần I mục II phụ lục II ban hành kèm theo Thông tư này được áp dụng mức thuế suất thuế nhập khẩu ưu đãi riêng tại Chương 98.

    b) Chú giải nhóm:

    - Việc phân loại mã hàng hoá và áp dụng mức thuế suất thuế nhập khẩu ưu đãi riêng đối với mặt hàng CKD của ô tô được thực hiện theo quy định tại khoản 2.1 phần I mục II phụ lục II ban hành kèm theo Thông tư này;

    - Các mặt hàng: Giấy kraft dùng làm bao xi măng đã tẩy trắng thuộc nhóm 98.07; Thép hợp kim có chứa nguyên tố Bo và/hoặc Crôm thuộc nhóm 98.11; Chất làm đầy da, Kem hỗ trợ chức năng bảo vệ da, gel làm giảm sẹo thuộc nhóm 98.25; Vải mành nylong 1680/D/2 và 1890 D/2 thuộc nhóm 98.26; Dây đồng có kích thước mặt cắt ngang tối đa trên 6 mm nhưng không quá 8 mm thuộc nhóm 98.30 và Thép không hợp kim, dạng thanh và dạng cuộn cuốn không đều, được cán nóng thuộc nhóm 98.39 được áp dụng mức thuế suất thuế nhập khẩu ưu đãi riêng tại Chương 98 nếu đáp ứng các tiêu chuẩn, thông số kỹ thuật quy định cụ thể tại khoản 2.2, 2.3, 2.4, 2.5, 2.6, 2.7 phần I mục II phụ lục II ban hành kèm theo Thông tư này.

    c) Cách thức phân loại, điều kiện để được áp dụng mức thuế suất thuế nhập khẩu ưu đãi riêng ghi tại Chương 98, báo cáo kiểm tra việc sử dụng hàng hóa được áp dụng mức thuế suất thuế nhập khẩu ưu đãi riêng tại Chương 98: Thực hiện theo quy định tại khoản 3 phần I mục II phụ lục II ban hành kèm theo Thông tư này.

    2.2. Danh mục nhóm mặt hàng, mặt hàng và mức thuế suất thuế nhập khẩu ưu đãi riêng gồm: Mã hàng của nhóm mặt hàng, mặt hàng thuộc Chương 98; mô tả hàng hoá (tên nhóm mặt hàng, mặt hàng); mã hàng tương ứng của nhóm hàng, mặt hàng đó tại mục I phụ lục II (97 chương theo danh mục Biểu thuế nhập khẩu Việt Nam) và mức thuế suất thuế nhập khẩu ưu đãi áp dụng riêng tại Chương 98 thực hiện theo quy định cụ thể tại phần II mục II phụ lục II ban hành kèm theo Thông tư này.

    2.3. Các nhóm mặt hàng, mặt hàng có tên và được thực hiện mức thuế suất thuế nhập khẩu ưu đãi riêng quy định tại Chương 98 nếu đủ điều kiện áp dụng thuế suất thuế nhập khẩu ưu đãi đặc biệt theo quy định hiện hành thì được lựa chọn áp dụng mức thuế suất thuế nhập khẩu ưu đãi đặc biệt quy định tại các Thông tư ban hành Biểu thuế nhập khẩu ưu đãi đặc biệt hoặc thuế suất thuế nhập khẩu ưu đãi riêng quy định tại Chương 98 của Thông tư này.

    2.4. Khi làm thủ tục hải quan, người khai hải quan phải kê khai mã hàng theo cột “Mã hàng tương ứng tại Mục I Phụ lục II” nêu tại Chương 98 và ghi chú mã hàng Chương 98 vào bên cạnh.

    Ví dụ: Mặt hàng giấy kraft dùng làm bao xi măng, đã tẩy trắng khi nhập khẩu, người khai hải quan kê khai mã hàng là 4804.29.00 (9807.00.00), thuế suất thuế nhập khẩu ưu đãi là 3%.

    Điều 4. Thuế suất thuế nhập khẩu ưu đãi đối với các mặt hàng máy gia công cơ khí trong nước chưa sản xuất được thuộc Chương 84.

    Các mặt hàng máy gia công cơ khí thuộc các nhóm hàng từ nhóm 84.54 đến nhóm 84.63 của Biểu thuế nhập khẩu ưu đãi ban hành kèm theo Thông tư này nếu thuộc loại trong nước chưa sản xuất được thì áp dụng thuế suất thuế nhập khẩu ưu đãi bằng 0%. Danh mục mặt hàng trong nước đã sản xuất được căn cứ theo quy định của Bộ Kế hoạch và Đầu tư, Bộ Công Thương.

    Điều 5. Thuế nhập khẩu ưu đãi đối với mặt hàng ô tô đã qua sử dụng nhập khẩu

    Thuế nhập khẩu ưu đãi đối với mặt hàng ô tô đã qua sử dụng nhập khẩu được quy định như sau:

    1. Xe ô tô chở người từ 15 chỗ ngồi trở xuống (kể cả lái xe) thuộc nhóm 87.02 và 87.03 áp dụng mức thuế nhập khẩu theo quy định tại Quyết định số 36/2011/QĐ-TTg ngày 29/6/2011 của Thủ tướng Chính phủ về việc ban hành mức thuế nhập khẩu xe ô tô chở người từ 15 chỗ ngồi chở xuống đã qua sử dụng, Quyết định số 24/2013/QĐ-TTg ngày 03/5/2013 sửa đổi, bổ sung khoản 1 Điều 1 Quyết định số 36/2011/QĐ-TTg ngày 29/6/2011 và các văn bản hướng dẫn, điều chỉnh mức thuế nhập khẩu của Bộ Tài chính.

    2. Mức thuế suất thuế nhập khẩu ưu đãi đối với xe ô tô chở người từ 16 chỗ ngồi trở lên (kể cả lái xe) thuộc nhóm 87.02 và xe vận tải hàng hoá có tổng trọng lượng có tải không quá 5 tấn thuộc nhóm 87.04 (trừ xe đông lạnh, xe thu gom phế thải có bộ phận nén phế thải, xe xi téc, xe bọc thép để chở hàng hóa có giá trị; xe chở xi măng kiểu bồn và xe chở bùn có thùng rời nâng hạ được) là 150%.

    3. Mức thuế suất thuế nhập khẩu ưu đãi đối với các loại xe ô tô khác thuộc các nhóm 87.02, 87.03, 87.04 bằng 1,5 lần so với mức thuế suất thuế nhập khẩu ưu đãi của xe ô tô mới cùng chủng loại thuộc các nhóm 87.02, 87.03, 87.04 quy định tại mục I phụ lục II - Biểu thuế nhập khẩu ưu đãi theo danh mục mặt hàng chịu thuế ban hành kèm theo Thông tư này.

    Điều 6. Tổ chức thực hiện

    1. Thông tư này có hiệu lực thi hành kể từ ngày 01 tháng 01 năm 2016.

    2. Thông tư này bãi bỏ:

    a) Thông tư số 164/2013/TT-BTC ngày 15/11/2013 ban hành Biểu thuế xuất khẩu, Biểu thuế nhập khẩu ưu đãi theo danh mục mặt hàng chịu thuế.

    b) Thông tư số 17/2014/TT-BTC ngày 14/2/2014 sửa đổi mức thuế suất thuế nhập khẩu đối với mặt hàng sắn thuộc nhóm 07.14 tại Biểu thuế nhập khẩu ưu đãi ban hành kèm theo Thông tư số 164/2013/TT-BTC ngày 15/11/2013 của Bộ Tài chính: giảm thuế nhập khẩu mặt hàng sắn thuộc nhóm 07.14 từ 10% xuống 3%.

    c) Thông tư số 30/2014/TT-BTC ngày 07/3/2014 về việc sửa đổi, bổ sung mức thuế suất thuế xuất khẩu và mã hàng đối với mặt hàng bột cacbonat canxi tại Biểu thuế xuất khẩu.

    d) Thông tư số 111/2014/TT-BTC ngày 18/8/2014 sửa đổi mức thuế suất thuế xuất khẩu mặt hàng cao su thuộc nhóm 40.01, 40.02, 40.05 quy định tại Biểu thuế xuất khẩu ban hành kèm theo Thông tư số 164/2013/TT-BTC ngày 15/11/2013: Giảm thuế xuất khẩu đối với một số mặt hàng cao su từ 1% xuống 0%.

    e) Thông tư 122/2014/TT-BTC ngày 27/8/2014 sửa đổi, bổ sung danh mục nhóm mặt hàng và mức thuế suất thuế nhập khẩu ưu đãi riêng đối với mặt hàng khung gầm đã gắn động cơ, có buồng lái, có tổng trọng lượng có tải trên 20 tấn nhưng không quá 45 tấn quy định tại Thông tư số 164/2013/TT-BTC ngày 15/11/2013 của Bộ trưởng Bộ Tài chính.

    g) Thông tư số 131/2014/TT-BTC ngày 10/9/2014 sửa đổi mức thuế suất thuế nhập khẩu đối với mặt hàng phân bón thuộc nhóm 31.02 tại Biểu thuế nhập khẩu ưu đãi ban hành kèm theo Thông tư số 164/2013/TT-BTC ngày 15/11/2013.

    h) Thông tư số 139/2014/TT-BTC ngày 23/9/2014 sửa đổi mức thuế nhập khẩu ưu đãi đối với một số mặt hàng thuộc nhóm 84.58 và 84.59 tại Biểu thuế nhập khẩu ưu đãi ban hành kèm theo Thông tư số 164/2013/TT-BTC ngày 15/11/2013.

    i) Thông tư số 173/2014/TT-BTC ngày 14/11/2014 sửa đổi mức thuế suất thuế nhập khẩu ưu đãi đối với một số mặt hàng tại Biểu thuế nhập khẩu ưu đãi ban hành kèm theo Thông tư số 164/2013/TT-BTC ngày 15/11/2013 của Bộ trưởng Bộ Tài chính để thực hiện cam kết WTO năm 2015.

    k) Thông tư số 186/2014/TT-BTC ngày 08/12/2014 sửa đổi, bổ sung Chương 98 quy định mã hàng hóa và mức thuế suất thuế nhập khẩu ưu đãi riêng đối với một số nhóm mặt hàng của Biểu thuế nhập khẩu ưu đãi ban hành kèm theo Thông tư số 164/2013/TT-BTC ngày 15/11/2013 của Bộ Tài chính.

    l) Thông tư số 36 /2015/TT-BTC ngày 23/3/2015 sửa đổi mức thuế suất thuế xuất khẩu đối với các mặt hàng vàng trang sức, kỹ nghệ và các sản phẩm khác bằng vàng thuộc các nhóm 7113, 71.14, 71.15 tại Biểu thuế xuất khẩu.

    m) Thông tư số 63/2015/TT-BTC ngày 06/5/2015 sửa đổi mức thuế suất thuế xuất khẩu đối với mặt hàng sắn thuộc nhóm 07.14 tại Biểu thuế xuất khẩu ban hành theo Thông tư số 164/2013/TT-BTC của Bộ trưởng Bộ Tài chính.

    n) Thông tư số 78/2015/TT-BTC ngày 20/5/2015 sửa đổi mức thuế suất thuế nhập khẩu ưu đãi đối với một số mặt hàng xăng, dầu thuộc nhóm 27.10 tại Biểu thuế nhập khẩu ưu đãi.

    o) Thông tư số 101/2015/TT-BTC ngày 29/6/2015 bổ sung danh mục nhóm mặt hàng và mức thuế suất thuế nhập khẩu ưu đãi riêng đối với nguyên liệu, vật tư, linh kiện và bộ phận phụ trợ để sản xuất các sản phẩm công nghệ thông tin (CNTT) trọng điểm thuộc Chương 98 của Biểu thuế nhập khẩu ưu đãi ban hành kèm theo Thông tư số 164/2013/TT-BTC ngày 15/11/2013 của Bộ trưởng Bộ Tài chính.

    p) Thông tư số 131/2015/TT-BTC ngày 27/8/2015 sửa đổi mức thuế suất thuế nhập khẩu ưu đãi đối với mặt hàng xơ staple tổng hợp từ các polyeste thuộc mã hàng 5503.20.00 tại Biểu thuế nhập khẩu ưu đãi ban hành kèm theo Thông tư số 164/2013/TT-BTC ngày 15/11/2013 của Bộ trưởng Bộ Tài chính.

    q) Thông tư số 141/2015/TT-BTC ngày 04/9/2015 dừng thực hiện Thông tư số 63/2015/TT-BTC ngày 06/5/2015 của Bộ trưởng Bộ Tài chính sửa đổi mức thuế suất thuế xuất khẩu đối với mặt hàng sắn thuộc nhóm 07.14 tại Biểu thuế xuất khẩu.

    r) Thông tư số 163/2015/TT-BTC ngày 05/11/2015 sửa đổi mức thuế suất thuế nhập khẩu ưu đãi đối với xe có động cơ dùng để vận tải hàng hóa thuộc nhóm 87.04 và bộ linh kiện ô tô, khung gầm đã gắn động cơ, có buồng lái thuộc Chương 98 của Biểu thuế nhập khẩu ưu đãi.

    s) Thông tư số 164/2015/TT-BTC ngày 05/11/2015 sửa đổi, bổ sung danh mục nhóm mặt hàng và mức thuế suất thuế nhập khẩu ưu đãi riêng đối với nguyên liệu, vật tư, linh kiện và bộ phận phụ trợ để sản xuất các sản phẩm công nghệ thông tin (CNTT) trọng điểm thuộc Chương 98 của Biểu thuế nhập khẩu ưu đãi ban hành kèm theo Thông tư số 164/2013/TT-BTC ngày 15/11/2013.

    t) Các quy định khác của Bộ Tài chính về thuế xuất khẩu, thuế nhập khẩu ưu đãi trái với quy định tại Thông tư này.

    3. Trong quá trình thực hiện, các văn bản liên quan được dẫn chiếu tại Thông tư này mà được sửa đổi, bổ sung hoặc thay thế thì thực hiện theo văn bản sửa đổi, bổ sung hoặc thay thế./.

     


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    - Văn phòng Tổng Bí thư;
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    - Các Bộ, cơ quan ngang Bộ, cơ quan thuộc Chính phủ;
    - UBND các tỉnh, thành phố trực thuộc Trung ương;
    - Phòng Thương mại và Công nghiệp Việt Nam;
    - Cục Kiểm tra văn bản (Bộ Tư pháp);
    - Cục Hải quan các tỉnh, thành phố;
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    - Website Bộ Tài chính;
    - Các đơn vị thuộc Bộ Tài chính;
    - Lưu: VT, CST (P
    XNK).

    KT. BỘ TRƯỞNG
    THỨ TRƯỞNG




    Vũ Thị Mai

     

     

     

     

    THU VI?N PHÁP LU?T

    THE MINISTRY OF FINANCE
    --------

    SOCIALIST REPUBLIC OF VIETNAM
    Independence - Freedom - Happiness
    ---------------

    No.: 182/2015/TT-BTC

    Hanoi, November 16th, 2015

    CIRCULAR

    ON PROMULGATION OF PREFERENTIAL IMPORT AND EXPORT TARIFF ACCORDING TO THE NOMENCLATURE OF TAXABLE PRODUCTS

    Pursuant to the Law on Export and import tax dated 14/6/2005;

    Pursuant to Resolution No. 71/2006/QH11 dated 29/11/2006 by National Assembly, approving the Protocols on the accession to the Agreement on the establishment of the World Trade Organization of the Socialist Republic of Vietnam;

    Pursuant to Resolution No. 295/2007/NQ-UBTVQH12 dated September 28th 2007 of the Standing committee of the National Assembly, promulgating the Export Tariff Schedule according to the nomenclature of taxable headings and the tax bracket on each heading, the Preferential Import Tariff Schedule according to the nomenclature of taxable headings and preferential tax bracket on each heading;

    Pursuant to Resolution No. 710/2008/NQ-UBTVQH12 dated 22/11/2008 by National Assembly Standing Committee amending the Resolution No. 295/2007/NQ-UBTVQH12 dated 28/9/2007;

    Pursuant to Resolution No. 830/2009/UBTV12 dated 17/10/2009 by National Assembly Standing Committee amending the Resolution No. 295/2007/NQ-UBTVQH12 dated 28/9/2007 and Resolution No. 710/2008/NQ-UBTVQH12 dated 22/11/2008;

    Pursuant to Decree No. 87/2010/NĐ-CP dated August 13, 2010 by the Government detailing the implementation of a number of articles of the Law on Export and import tax;

    Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013 by the Government defining the functions, tasks, entitlements and organizational structure of the Ministry of Finance;

    At the request of the Director of the Tax Policy Department;

    The Minister of Finance hereby issues the Circular promulgating the preferential import and export tariff according to the nomenclature of taxable products.

    Article 1. Promulgating the preferential import and export tariff according to the nomenclature of taxable products

    The following documents are enclosed with this Circular:

    1. The export tariff according to the nomenclature of taxable product in Appendix I

    2. The preferential import tariff according to the nomenclature of taxable products in Appendix II.

    Article 2. The export tariff according to the nomenclature of taxable products

    1. The export tariff according to the nomenclature of taxable products in Appendix I includes the description and the codes (08-digit or 10-digit codes), the export tax rates on each product subject to export tax.

    2. If a product is not specified in the Export tariff, then when carrying out the customs procedures, the customs declarant must provide the corresponding codes of the 08-digit codes of the exported articles in the preferential import tariff in Part I of Appendix II enclosed with this Circular; the export tax rates for such articles shall be 0%.

    3. Charcoal from planted forest of codes 4402.90.90 to be eligible for the export tax rates of 5% as prescribed in the export tariff enclosed with this Circular must satisfy the following specifications:

    Specification

    Requirement

    Content of ash

    ≤ 3%

    Fixed C content (C) – is Carbon element, with no smell and no smoke when contacting with fire

    ≥ 70%

    Calorific value

    ≥ 7000Kcal/kg

    Content of sulphur

    ≤ 0.2%

    4. Gold jewelleries (of heading 71.13), articles of goldsmiths’ and silversmiths’ wares (of heading 71.14) and other gold articles (of heading 71.15) are eligible for the export tax rate of 0% if the following requirements are satisfied:

    a) Apart from general customs dossiers applicable to goods exported, a note of test result confirming that the gold content is under 95% issued by the organization in charge of assessing gold content in jewelleries, goldsmiths’ and silversmith’s wares specified in point b clause 4 Article 2 of this Circular (01 original copy of which shall be presented for comparison and another shall be submitted to the customs authority).

    b) Organizations in charge of assessing gold content in jewelry and goldsmiths’ wares are appointed by the Directorate for Standards, Metrology, and Quality, including: Quality Assurance and Testing Center No. 1, Quality Assurance and Testing Center No. 3, Doji Institute & Laboratory for Gemology and Jewelry, Asia Commercial Bank – Gold trading center or organizations decided by the Directorate for Standards, Metrology, and Quality.

    c) Regarding articles of goldsmiths’ jewellery (heading 71.13), goldsmiths’ wares (heading 71.14) and other gold articles (heading 71.15) exported in from of outward processing or eligible to be determined to be wholly produced from imported materials or exported materials in the form of export processing, then the note of test result of the gold content may not be presented during the customs procedures according to current regulations. For the export in form of export processing, during the customs procedures, enterprises shall present the permit to import gold materials issued by the State bank according to regulations in Circular No. 16/2012/TT-NHNN dated 25/5/2012.

    Article 3. Preferential import tariff according to the nomenclature of taxable products

    The preferential import tariff according to the nomenclature of taxable products prescribed in Appendix II includes:

    1. Part I: Preferential import tax rates applicable to 97 chapters according to Vietnam import tariff This part contains names of Sections, Chapters, Section notes, Chapter notes; Detailed nomenclature containing descriptions (names of group of articles and names of articles), codes (08-digit codes) and preferential import tax rates applicable to taxable products.

    2. Part II: Chapter 98 – Codes and specific preferential import tax rates applicable to a number of groups of articles and articles.

    2.1. Notes and conditions for application of specific preferential import tax rates specified in Chapter 98.

    a) Chapter notes: Articles whose names is specified in clause 1 section I part II Appendix II enclosed with this Circular are eligible for specific preferential import tax rates prescribed in Chapter 98.

    b) Heading notes:

    - The classification of codes and the application of the specific preferential import tax rates applicable to CKD articles of motor cars shall comply with regulations in clause 2.1 Section I Part II Appendix II enclosed with this Circular;

    - Kraft papers, of a kind used for making cement bags, bleached, of heading 98.07; alloy steels, containing Bo and/or chromium, of heading 98.11; restylane, skin-care cream, scar reduction gel, of heading 98.25; tyre cord fabric, of 1680D/2 and 1890 D/2 nylon, of heading 98.26; copper wire, with a maximum size of cross section exceeding 6 mm but not exceeding 8 mm, of heading 98.30, hot-rolled, of heading 98.39 are eligible for specific preferential import tax rates prescribed in Chapter 98 if specifications specified in clause 2.2, 2.3, 2.4, 2.5, 2.6, 2.7 section I part II Appendix II enclosed with this Circular are satisfied.

    c) Methods of classification and conditions for application of specific preferential import tax rates specified in Chapter 98 and the reporting of the inspection of use of goods eligible for specific preferential import tax rates specified in Chapter 98 shall comply with regulations in clause 3 section I part II Appendix II enclosed with this Circular.

    2.2. The Nomenclature of groups of articles, articles and specific preferential import tax rates includes: Codes of groups of articles, articles of Chapter 98; descriptions of goods (names of groups of articles/articles); their corresponding codes in Part I Appendix II (97 chapters according to Vietnam import tariff) and the specific preferential import tax rates in Chapter 98 shall be conformable to specific provisions in Section II Part II Appendix II enclosed with this Circular.

    2.3. If an article/group of articles eligible for specific preferential import tax rates specified in Chapter 98 satisfies conditions for application of special preferential import tax rates according to current regulations, the imported/exported may apply the special preferential import tax rates prescribed in Circulars on promulgation of special preferential import tariff or specific preferential import tax rates specified in Chapter 98 of this Circular.

    2.4. When conducting customs procedures, customs declarant must write codes of goods according to the codes in column "Corresponding codes in Part I Appendix II" specified in Chapter 98 and note the codes prescribed in Chapter 98 next to such codes.

    For example: Imported kraft papers, of a kind used for making cement bags, bleached shall be declared with code 4804.29.00 (9807.00.00), with preferential import tax rates at 3%.

    Article 4. Preferential import tax rates applicable to mechanical processing machines that have not been manufactured in Vietnam in Chapter 84.

    Any mechanical processing machines in headings 84.54 to 84.63 of preferential import tariff enclosed with this Circular that have not been manufactured in Vietnam shall be eligible for the preferential import tax rates of 0%. Nomenclature of articles that have been manufactured in Vietnam are provided for by the Ministry of Planning and Investment and the Ministry of Industry and Trade.

    Article 5. Preferential tax rates applicable to used motor cars that are imported

    Preferential tax rates applicable to used motor cars that are imported:

    1. Motor cars for the transport of 15 or less persons (including the driver) of heading 87.02 and 87.03 are applicable to import tax rates prescribed in Decision No. 36/2011/QĐ-TTg dated 29/6/2011 by the Prime Minister and Decision No. 24/2013/QĐ-TTg dated 03/5/2013 and documents on guidance and adjustment of import tax rates issued by the Ministry of Finance.

    2. Preferential import tax rates applicable to motor cars for the transport of 16 or more persons (including the driver) of heading 87.02 and motor vehicles for the transport of goods with GVW not exceeding 5 tonnes of heading 87.04 (excluding refrigeration trucks, refuse collection vehicles having a refuse compressing device, tanker vehicles, armoured cargo vehicles for transporting valuables; bulk-cement lorries and hooklift lorries) are 150%.

    3. Preferential import tax rates applicable to other motor cars of headings 87.02, 87.03, 87.04 are equivalent to 1.5 times of the preferential import tax rates applicable to new motor cars of the same kind of headings 87.02, 87.03, 87.04 specified in part I Appendix II - preferential import tariff according to the nomenclature of taxable products enclosed with this Circular.

    Article 6. Organization of implementation

    1. This Circular comes into effect from January 01, 2016.

    2. The following documents are annulled:

    a) Circular No. 164/2013/TT-BTC dated 15/11/2013 promulgating the preferential import and export tariff according to the nomenclature of taxable products.

    b) Circular No. 17/2014/TT-BTC dated 14/2/2014 amending the import tax rates applicable to manioc (cassava) of heading 07.14 in the preferential import tariff enclosed with Circular No. 164/2013/TT-BTC dated 15/11/2013 by the Ministry of Finance, which provides that import tax rates applicable to manioc (cassava) of heading 07.14 are reduced from 10% to 3%.

    c) Circular No. 30/2014/TT-BTC dated 07/3/2014 on amendments to export tax rates and codes of calcium carbonates in the export tariff.

    d) Circular No. 111/2014/TT-BTC dated 18/8/2014 on amendments to export tax rates applicable to rubber articles of headings 40.01, 40.02, 40.05 prescribed in the export tariff enclosed with Circular No. 164/2013/TT-BTC dated 15/11/2013 which provides that export tax rates applicable to rubber articles are reduced from 1% to 0%.

    e) Circular No. 122/2014/TT-BTC dated 27/8/2014 amending the headings and specific preferential import tax rates for articles of chassis fitted with engines, including cabin, with gross vehicle weight exceeding 20 tonnes but not exceeding 45 tonnes prescribed in Circular No. 164/2013/TT-BTC dated November 15, 2013 by the Ministry of Finance.

    g) Circular No. 131/2014/TT-BTC dated 10/9/2014 amending the import tax rates applicable to fertilizers of heading 31.02 in the preferential import tariff enclosed with Circular No. 164/2013/TT-BTC dated 15/11/2013.

    h) Circular No. 139/2014/TT-BTC dated 23/9/2014 amending the preferential import tax rates applicable to a number of articles of heading 84.58 and 84.59 in the preferential import tariff enclosed with Circular No. 164/2013/TT-BTC dated 15/11/2013.

    i) Circular No. 173/2014/TT-BTC dated 14/11/2014 amending the preferential import tax rates applicable to a number of articles in the preferential import tariff enclosed with Circular No. 164/2013/TT-BTC dated 15/11/2013 by the Minister of Finance to implement the WTO Commitment 2015.

    k) Circular No. 186/2014/TT-BTC dated 08/12/2014 amending Chapter 98 providing for the codes and specific preferential import tax rates applicable to a number of articles of preferential import tariff enclosed with Circular No. 164/2013/TT-BTC dated 15/11/2013 by the Ministry of Finance.

    l) Circular No. 36/2015/TT-BTC dated 23/3/2015 amending the export tax rates applicable to goldsmiths’ and silversmiths’ jewelleries and wares and other articles of headings 71.13, 71.14 and 71.15 in the export tariff.

    m) Circular No. 63/2015/TT-BTC dated 06/5/2015 amending the export tax rates applicable to manioc of heading 07.14 in the export tariff enclosed with Circular No. 164/2013/TT-BTC by the Minister of Finance.

    n) Circular No. 78/2015/TT-BTC dated 20/5/2015 amending the preferential import tax rates applicable to oils of heading 27.10 in the preferential import tariff.

    o) Circular No. 101/2015/TT-BTC dated 29/6/2015 amending the nomenclature of articles and specific preferential import tax rates applicable to materials, spare parts and auxiliary parts for the manufacture of key information technology (IT) products of Chapter 98 of preferential import tariff enclosed with Circular No. 164/2013/TT-BTC dated 15/11/2013 by the Minister of Finance.

    p) Circular No. 131/2015/TT-BTC dated 27/8/2015 amending the preferential import tax rates applicable to staple fibres synthesized from polyesters of codes 5503.20.00 the preferential import tariff enclosed with Circular No. 164/2013/TT-BTC dated 15/11/2013 by the Minister of Finance.

    q) Circular No. 141/2015/TT-BTC dated 04/9/2015 about the termination of implementation of Circular No. 63/2015/TT-BTC dated 06/5/2015 by the Minister of Finance amending the export tax rates applicable to manioc of heading 07.14 of the Export tariff.

    r) Circular No. 163/2015/TT-BTC dated 05/11/2015 amending the preferential import tax rates applicable to motor vehicles used for transporting articles of heading 87.04 and automobile knock-down kits, chassis fitted with engines, including cabin of Chapter 98 of preferential import tariff.

    s) Circular No. 164/2015/TT-BTC dated 05/11/2015 amending the nomenclature of articles and specific preferential import tax rates applicable to materials, spare parts and auxiliary parts for the manufacture of key information technology (IT) products of Chapter 98 of preferential import tariff enclosed with Circular No. 164/2013/TT-BTC dated 15/11/2013.

    t) Other regulations prescribed by the Ministry of Finance on preferential export/import tax rates opposing provisions of this Circular.

    3. During the implementation of this Circular, if a relevant document that is referred to in this Circular is amended or replaced, the later one shall prevail./.

     

    PP. THE MINISTER
    THE DEPUTY MINISTER




    Vu Thi Mai

    APPENDIX I

    PREFERENTIAL EXPORT TARIFF
    (Enclosed with Circular No. 182/2015/TT-BTC dated 16/11/2015 by the Ministry of Finance)

    No.

    Code

    Description

    Rate (%)

    1

    08.01

    Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled.

     

     

     

    - Coconuts:

     

     

    0801.11.00

    - - Desiccated

    0

     

    0801.12.00

    - - In the inner shell (endocarp)

    0

     

    0801.19.00

    - - Other

    0

     

     

    - Brazil nuts:

     

     

    0801.21.00

    - - In shell

    0

     

    0801.22.00

    - - Shelled

    0

     

     

    - Cashew nuts:

     

     

    0801.31.00

    - - In shell

    0

     

    0801.32.00

    - - Shelled

    0

     

     

     

     

    2

    12.11

    Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, fresh or dried, whether or not cut, crushed or powdered.

     

     

    1211.20

    - Ginseng roots:

     

     

    1211.20.10

    - - In cut, crushed or powdered forms

    0

     

    1211.20.90

    - - Other

    0

     

    1211.30

    - Coca leaf:

     

     

    1211.30.10

    - - In cut, crushed or powdered forms

    0

     

    1211.30.90

    - - Other

    0

     

    1211.40.00

    - Poppy straw

    0

     

    1211.90

    - Other:

     

     

     

    - - Of a kind used primarily in pharmacy:

     

     

    1211.90.11

    - - - Cannabis, in cut, crushed or powdered form

    0

     

    1211.90.12

    - - - Cannabis, in other forms

    0

     

    1211.90.13

    - - - Rauwolfia serpentina roots

    0

     

    1211.90.14

    - - - Other, in cut, crushed or powdered form:

     

     

    1211.90.14.10

    - - - - Sandalwood, calambac

    15

     

    1211.90.14.90

    - - - - Other

    0

     

    1211.90.19

    - - - Other:

     

     

    1211.90.19.10

    - - - - Agarwood, calambac

    15

     

    1211.90.19.90

    - - - - Other

    0

     

     

    - - Other:

     

     

    1211.90.91

    - - - Pyrethrum, in cut, crushed or powdered form

    0

     

    1211.90.92

    - - - Pyrethrum, in other forms

    0

     

    1211.90.94

    - - - Sandalwood

    0

     

    1211.90.95

    - - - Agarwood (gaharu) chips

    0

     

    1211.90.96

    - - - Liquorice roots

    0

     

    1211.90.97

    - - - Bark of persea (Persea Kurzii Kosterm)

    0

     

    1211.90.98

    - - - Other, in cut, crushed or powdered form:

     

     

    1211.90.98.10

    - - - - Agarwood, calambac

    15

     

    1211.90.98.90

    - - - - Other

    0

     

    1211.90.99

    - - - Other:

     

     

    1211.90.99.10

    - - - - Agarwood, calambac

    15

     

    1211.90.99.90

    - - - - Other

    0

     

     

     

     

    3

    2502.00.00

    Unroasted iron pyrites.

    10

     

     

     

     

    4

    2503.00.00

    Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur.

    10

     

     

     

     

    5

    25.04

    Natural graphite.

     

     

    2504.10.00

    - In powder or in flakes

    10

     

    2504.90.00

    - Other

    10

     

     

     

     

    6

    25.05

    Natural sands of all kinds, whether or not coloured, other than metal-bearing sands of Chapter 26.

     

     

    2505.10.00

    - Silica sands and quartz sands:

     

     

    2505.10.00.10

    - - Silky and super silky silica powder with size of a speck at 96 µm (micrometer) or smaller (including SEPASIL TFT 6; SIKRON SV 300; SIKRON SV 500; SIKRON SV 800)

    5

     

    2505.10.00.90

    - - Other

    30

     

    2505.90.00

    - Other

    30

     

     

     

     

    7

    25.06

    Quartz (other than natural sands); quartzite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.

     

     

    2506.10.00

    - Quartz

    10

     

    2506.20.00

    - Quartzite

    10

     

     

     

     

    8

    2507.00.00

    Kaolin and other kaolinic clays, whether or not calcined.

    10

     

     

     

     

    9

    25.08

    Other clays (not including expanded clays of heading 68.06), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths.

     

     

    2508.10.00

    - Bentonite

    10

     

    2508.30.00

    - Fire-clay

    10

     

    2508.40

    - Other clays:

     

     

    2508.40.10

    - - Fuller's earth

    10

     

     

     

    2508.40.90

    - - Other

    10

     

     

     

    2508.50.00

    - Andalusite, kyanite and sillimanite

    10

     

     

     

    2508.60.00

    - Mullite

    10

     

     

     

    2508.70.00

    - Chamotte or dinas earths

    10

     

     

     

     

     

     

     

     

    10

    2509.00.00

    Chalk.

    17

     

     

     

     

     

     

     

     

    11

    25.10

    Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk.

     

     

     

     

    2510.10

    - Unground:

     

     

     

     

    2510.10.10

    - - Apatite

    40

     

     

     

    2510.10.90

    - - Other

    0

     

     

     

    2510.20

    - Ground:

     

     

     

     

    2510.20.10

    - - Apatite:

     

     

     

     

    2510.20.10.10

    - - - Of silky speck with a size of 0.25 mm or smaller

    15

     

     

     

    2510.20.10.20

    - - - Of the speck with a size of over 0.25 mm to 15 mm

    25

     

     

     

    2510.20.10.90

    - - - Other

    40

     

     

     

    2510.20.90

    - - Other

    0

     

     

     

     

     

     

     

     

    12

    25.11

    Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading 28.16.

     

     

     

     

    2511.10.00

    - Natural barium sulphate (barytes)

    10

     

     

     

    2511.20.00

    - Natural barium carbonate (witherite)

    10

     

     

     

     

     

     

     

     

    13

    2512.00.00

    Siliceous fossil meals (for example, kieselguhr, tripolite and diatomite) and similar siliceous earths, whether or not calcined, of an apparent specific gravity of 1 or less.

    15

     

     

     

     

     

     

     

     

    14

    25.13

    Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated.

     

     

     

     

    2513.10.00

    - Pumice stone

    10

     

     

     

    2513.20.00

    - Emery, natural corundum, natural garnet and other natural abrasives

    10

     

     

     

     

     

     

     

     

    15

    2514.00.00

    Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.

    17

     

     

     

     

     

     

     

     

    16

    25.15

    Marble, travertine, ecaussine and other calcareous monumental or building stone of an apparent specific gravity of 2.5 or more, and alabaster, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.

     

     

     

     

     

     

     

     

     

    - Marble and travertine:

     

     

    2515.11.00

    - - Crude or roughly trimmed

    17

     

    2515.12

    - - Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape:

     

     

    2515.12.10

    - - - Blocks

    17

     

    2515.12.20

    - - - Slabs

    17

     

    2515.20.00

    - Ecaussine and other calcareous monumental or building stone; alabaster

     

     

    2515.20.00.10

    - - White calcareous stone (white marble), blocks

    30

     

    2515.20.00.90

    - - Other

    17

     

     

     

     

    17

    25.16

    Granite, porphyry, basalt, sandstone and other monumental or building stone, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.

     

     

     

    - Granite:

     

     

    2516.11.00

    - - Crude or roughly trimmed

    17

     

    2516.12

    - - Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape:

     

     

    2516.12.10

    - - - Blocks

    25

     

    2516.12.20

    - - - Slabs

    17

     

    2516.20

    - Sandstone:

     

     

    2516.20.10

    - - Crude or roughly trimmed

    17

     

    2516.20.20

    - -Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape:

    17

     

    2516.90.00

    - Other monumental or building stone

    17

     

     

     

     

    18

    25.17

    Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated; macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in the first part of the heading; tarred macadam; granules, chippings and powder, of stones of heading 25.15 or 25.16, whether or not heat-treated.

     

     

    2517.10.00

    - Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated

     

     

    2517.10.00.10

    - - Of type having size of 400 mm

    15

     

    2517.10.00.90

    - - Other

    15

     

    2517.20.00

    - Macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in subheading 2517.10

    17

     

    2517.30.00

    - Tarred macadam

    17

     

     

     

     

    - Granules, chippings and powder, of stones of heading 25.15 or 25.16, whether or not heat-treated:

     

     

     

     

    2517.41.00

    - - Of marble:

     

     

     

     

    2517.41.00.10

    - - - Calcium carbonate powder, of stones of heading 25.15, with a size of 0.125 mm or less

    10

     

     

     

    2517.41.00.20

    - - - Calcium carbonate powder, of stones of heading 25.15, with a size of 0.125 mm or less

    10

     

     

     

    2517.41.00.30

    - - - Of type having size of 400 mm

    15

     

     

     

    2517.41.00.90

    - - - Other

    15

     

     

     

    2517.49.00

    - -Other:

     

     

     

     

    2517.49.00.10

    - - -Calcium carbonate powder, of stones of heading 25.15, with a size of 0.125 mm or less

    10

     

     

     

    2517.49.00.20

    - - -Calcium carbonate powder, of stones of heading 25.15, with a size of over 0.125 mm to under 1 mm

    10

     

     

     

    2517.49.00.30

    - - - Of type having size of 400 mm

    15

     

     

     

    2517.49.00.90

    - - - Other

    15

     

     

     

     

     

     

     

     

    19

    25.18

    Dolomite, whether or not calcined or sintered, including dolomite roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; dolomite ramming mix.

     

     

     

     

    2518.10.00

    - Dolomite, not calcined or sintered

    10

     

     

     

    2518.20.00

    - Calcined or sintered dolomite

    10

     

     

     

    2518.30.00

    - Dolomite ramming mix

    10

     

     

     

     

     

     

     

     

    20

    25.19

    Natural magnesium carbonate (magnesite); fused magnesia; dead-burned (sintered) magnesia, whether or not containing small quantities of other oxides added before sintering; other magnesium oxide, whether or not pure.

     

     

     

     

    2519.10.00

    - Natural magnesium carbonate (magnesite)

    10

     

     

     

    2519.90

    - Other:

     

     

     

     

    2519.90.10

    - - Fused magnesia; dead-burned (sintered) magnesia

    10

     

     

     

    2519.90.20

    - - Other

    10

     

     

     

     

     

     

     

     

    21

    25.20

    Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders.

     

     

     

     

    2520.10.00

    - Gypsum; anhydrite

    10

     

     

     

    2520.20

    - Plasters:

     

     

     

     

    2520.20.10

    - - Of a kind suitable for use in dentistry

    10

     

     

     

    2520.20.90

    - - Other

    10

     

     

     

     

     

     

     

     

    22

    2521.00.00

    Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement.

    17

     

     

     

     

     

     

    23

    25.22

    Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 28.25.

     

     

    2522.10.00

    - Quicklime

    5

     

    2522.20.00

    - Slaked lime

    5

     

    2522.30.00

    - Hydraulic lime

    5

     

     

     

     

    24

    25.24

    Asbestos.

     

     

    2524.10.00

    - Crocidolite

    10

     

    2524.90.00

    - Other

    10

     

     

     

     

    25

    25.26

    Natural steatite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; talc.

     

     

    2526.10.00

    - Not crushed, not powdered

    30

     

    2526.20

    - Crushed or powdered

     

     

    2526.20.10

    - - Talc powder

    30

     

    2526.20.90

    - - Other

    30

     

     

     

     

    26

    2528.00.00

    Natural borates and concentrates thereof (whether or not calcined), but not including borates separated from natural brine; natural boric acid containing not more than 85% of H3B03 calculated on the dry weight.

    10

     

     

     

     

    27

    25.29

    Feldspar; leucite; nepheline and nepheline syenite; fluorspar.

     

     

    2529.10.00

    - Feldspar

    10

     

     

    - Fluorspar:

     

     

    2529.21.00

    - - Containing by weight 97% or less of calcium fluoride

    10

     

    2529.22.00

    - - Containing by weight more than 97% of calcium fluoride

    10

     

    2529.30.00

    - Leucite; nepheline and nepheline syenite

    10

     

     

     

     

    28

    25.30

    Mineral substances not elsewhere specified or included.

     

     

    2530.10.00

    - Vermiculite, perlite and chlorites, unexpanded

    10

     

    2530.20

    - Kieserite, epsomite (natural magnesium sulphates):

     

     

    2530.20.10

    - - Kieserite

    10

     

    2530.20.20

    - - Epsomite

    10

     

    2530.90

    - Other:

     

     

    2530.90.10

    - - Zirconium silicates of a kind used as opacifiers

    10

     

    2530.90.90

    - - Other:

     

     

    2530.90.90.10

    - - - Rare earth ore

    30

     

    2530.90.90.90

    - - - Other

    10

     

     

     

     

     

     

    29

    26.01

    Iron ores and concentrates, including roasted iron pyrites.

     

     

     

     

     

    - Iron ores and concentrates, other than roasted iron pyrites:

     

     

     

     

    2601.11.00

    - - Non-agglomerated

    40

     

     

     

    2601.12.00

    - - Agglomerated

    40

     

     

     

    2601.20.00

    - Roasted iron pyrites

    40

     

     

     

     

     

     

     

     

    30

    2602.00.00

    Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight.

    40

     

     

     

     

     

     

     

     

    31

    2603.00.00

    Copper ores and concentrates.

    40

     

     

     

     

     

     

     

     

    32

    26.04

    Nickel ores and concentrates.

     

     

     

     

    2604.00.00.10

    - Rough ores

    30

     

     

     

    2604.00.00.90

    - Concentrates

    20

     

     

     

     

     

     

     

     

    33

    26.05

    Cobalt ores and concentrates.

     

     

     

     

    2605.00.00.10

    - Rough ores

    30

     

     

     

    2605.00.00.90

    - Concentrates

    20

     

     

     

     

     

     

     

     

    34

    26.06

    Aluminium ores and concentrates.

     

     

     

     

    2606.00.00.10

    - Rough ores

    30

     

     

     

    2606.00.00.90

    - Concentrates

    20

     

     

     

     

     

     

     

     

    35

    2607.00.00

    Lead ores and concentrates.

    40

     

     

     

     

     

     

     

     

    36

    2608.00.00

    Zinc ores and concentrates.

    40

     

     

     

     

     

     

     

     

    37

    26.09

    Tin ores and concentrates.

     

     

     

     

    2609.00.00.10

    - Rough ores

    30

     

     

     

    2609.00.00.90

    - Concentrates

    20

     

     

     

     

     

     

     

     

    38

    2610.00.00

    Chromium ores and concentrates.

    30

     

     

     

     

     

     

     

     

    39

    26.11

    Tungsten ores and concentrates.

     

     

     

     

    2611.00.00.10

    - Rough ores

    30

     

     

     

    2611.00.00.90

    - Concentrates

    20

     

     

     

     

     

     

     

     

    40

    26.12

    Uranium or thorium ores and concentrates.

     

     

     

     

    2612.10.00

    - Uranium ores and concentrates:

     

     

     

     

    2612.10.00.10

    - - Rough ores

    30

     

     

     

    2612.10.00.90

    - - Concentrates

    20

     

     

     

    2612.20.00

    - Thorium ores and concentrates:

     

     

     

     

    2612.20.00.10

    - - Rough ores

    30

     

    2612.20.00.90

    - - Concentrates:

    20

     

     

     

     

    41

    26.13

    Molybdenum ores and concentrates.

     

     

    2613.10.00

    - Roasted

    20

     

    2613.90.00

    - Other:

     

     

    2613.90.00.10

    - - Rough ores

    30

     

    2613.90.00.90

    - - Concentrates

    20

     

     

     

     

    42

    26.14

    Titanium ores and concentrates.

     

     

    2614.00.10

    - Ilmenite ores and concentrates:

     

     

    2614.00.10.10

    - - Ilmenite concentrates

    30

     

    2614.00.10.90

    - - Other

    40

     

    2614.00.90

    - Other:

     

     

    2614.00.90.10

    - - Concentrates of rutile 83% ≤ TiO2 ≤ 87%

    30

     

    2614.00.90.90

    - - Other

    40

     

     

     

     

    43

    26.15

    Niobium, tantalum, vanadium or zirconium ores and concentrates.

     

     

    2615.10.00

    - Zirconium ores and concentrates:

     

     

    2615.10.00.10

    - - Rough ores

    30

     

     

    - - Concentrates:

     

     

    2615.10.00.20

    - - - Super silky zirconium powder with size of under 75µm (micrometer)

    10

     

    2615.10.00.90

    - - - Other

    20

     

    2615.90.00

    - Other:

     

     

     

    - - Niobium:

     

     

    2615.90.00.10

    - - - Rough ores

    30

     

    2615.90.00.20

    - - - Concentrates

    20

     

     

    - - Other:

     

     

    2615.90.00.30

    - - - Rough ores

    30

     

    2615.90.00.90

    - - - Concentrates

    20

     

     

     

     

    44

    26.16

    Precious metal ores and concentrates.

     

     

    2616.10.00

    - Silver ores and concentrates:

     

     

    2616.10.00.10

    - - Rough ores

    30

     

    2616.10.00.90

    - - Concentrates

    20

     

    2616.90.00

    - Other:

     

     

    2616.90.00.10

    - - Gold ores

    30

     

     

    - - Other:

     

     

    2616.90.00.20

    - - - Rough ores

    30

     

    2616.90.00.90

    - - - Concentrates

    20

     

     

     

     

    45

    26.17

    Other ores and concentrates.

     

     

    2617.10.00

    - Antimony ores and concentrates:

     

     

    2617.10.00.10

    - - Rough ores

    30

     

    2617.10.00.90

    - - Concentrates

    20

     

     

     

    2617.90.00

    - Other:

     

     

     

     

    2617.90.00.10

    - - Rough ores

    30

     

     

     

    2617.90.00.90

    - - Concentrates

    20

     

     

     

     

     

     

     

     

    46

    26.18

    Granulated slag (slag sand) from the manufacture of iron or steel.

    10

     

     

     

     

     

     

     

     

    47

    26.19

    Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel.

     

     

     

     

    2619.00.00.10

    - Slag from the manufacture of iron or steel

    10

     

     

     

    2619.00.00.90

    - Crushed slag and other waste from the manufacture of iron or steel

    5

     

     

     

     

     

     

     

     

    48

    26.20

    Slag, ash and residues (other than from the manufacture of iron or steel), containing metals, arsenic or their compounds.

     

     

     

     

     

    - Containing mainly zinc:

     

     

     

     

    2620.11.00

    - - Hard zinc spelter

    5

     

     

     

    2620.19.00

    - - Other:

     

     

     

     

    2620.19.00.10

    - - - Slag from the manufacture of metal

    10

     

     

     

    2620.19.00.90

    - - - Other

    5

     

     

     

     

    - Containing mainly lead:

     

     

     

     

    2620.21.00

    - - Leaded gasoline sludges and leaded anti-knock compound sludges

    5

     

     

     

    2620.29.00

    - - Other:

     

     

     

     

    2620.29.00.10

    - - - Slag from the manufacture of metal

    10

     

     

     

    2620.29.00.90

    - - - Other

    5

     

     

     

    2620.30.00

    - Containing mainly copper:

     

     

     

     

    2620.30.00.10

    - - Slag from the manufacture of metal

    10

     

     

     

    2620.30.00.90

    - - Other

    5

     

     

     

    2620.40.00

    - Containing mainly aluminium:

     

     

     

     

    2620.40.00.10

    - - Slag from the manufacture of metal

    10

     

     

     

    2620.40.00.90

    - - Other

    5

     

     

     

    2620.60.00

    - Containing arsenic, mercury, thallium or their mixtures, of a kind used for the extraction of arsenic or those metals or for the manufacture of their chemical compounds:

     

     

     

     

    2620.60.00.10

    - - Slag from the manufacture of metal

    10

     

     

     

    2620.60.00.90

    - - Other

    5

     

     

     

     

    - Other:

     

     

     

     

    2620.91.00

    - - Containing antimony, beryllium, cadmium, chromium or their mixtures:

     

     

     

     

    2620.91.00.10

    - - - Slag from the manufacture of metal

    10

     

     

     

    2620.91.00.90

    - - - Other

    5

     

     

     

    2620.99

    - - Other:

     

     

     

     

    2620.99.10

    - - - Slag and hardhead of tin:

     

     

     

     

    2620.99.10.10

    - - - - Slag from the manufacture of metal

    10

     

    2620.99.10.90

    - - - - Other

    5

     

    2620.99.90

    - - - Other:

     

     

    2620.99.90.10

    - - - - Slag from the manufacture of metal

    10

     

    2620.99.90.90

    - - - - Other

    5

     

     

     

     

    49

    26.21

    Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste.

     

     

    2621.10.00

    - Ash and residues from the incineration of municipal waste

    0

     

    2621.90.00

    - Other:

     

     

    2621.90.00.10

    - - Coal slag

    7

     

    2621.90.00.90

    - - Other

    0

     

     

     

     

    50

    27.01

    Coal; briquettes, ovoids and similar solid fuels manufactured from coal.

     

     

     

    - Coal, whether or not pulverised, but not agglomerated:

     

     

    2701.11.00

    - - Anthracite

    10

     

    2701.12

    - - Bituminous coal:

     

     

    2701.12.10

    - - - Coking coal

    10

     

    2701.12.90

    - - - Other

    10

     

    2701.19.00

    - - Other coal

    10

     

    2701.20.00

    - Briquettes, ovoids and similar solid fuels manufactured from coal

    10

     

     

     

     

    51

    27.02

    Lignite, whether or not agglomerated, excluding jet.

     

     

    2702.10.00

    - Lignite, whether or not pulverised, but not agglomerated

    15

     

    2702.20.00

    - Agglomerated lignite

    15

     

     

     

     

    52

    27.03

    Peat (including peat litter), whether or not agglomerated.

     

     

    2703.00.10

    - Peat, whether or not compressed into bales, but not agglomerated

    15

     

    2703.00.20

    - Agglomerated peat

    15

     

     

     

     

    53

    27.04

    Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon.

     

     

    2704.00.10

    - Coke and semi-coke of coal

    13

     

    2704.00.20

    - Coke and semi-coke of lignite or of peat

    13

     

    2704.00.30

    - Retort carbon

    13

     

     

     

     

    54

    27.09

    Petroleum oils and oils obtained from bituminous minerals, crude.

     

     

    2709.00.10

    - Crude petroleum oils

    10

     

    2709.00.20

    - Condensates

    10

     

     

     

    2709.00.90

    - Other

    0

     

     

     

     

     

     

     

     

    55

    28.04

    Hydrogen, rare gases and other non-metals.

     

     

     

     

    2804.10.00

    - Hydrogen

    0

     

     

     

     

    - Rare gases:

     

     

     

     

    2804.21.00

    - - Argon

    0

     

     

     

    2804.29.00

    - - Other

    0

     

     

     

    2804.30.00

    - Nitrogen

    0

     

     

     

    2804.40.00

    - Oxygen

    0

     

     

     

    2804.50.00

    - Boron; tellurium

    0

     

     

     

     

    - Silicon:

     

     

     

     

    2804.61.00

    - - Containing by weight not less than 99.99% of silicon

    0

     

     

     

    2804.69.00

    - - Other

    0

     

     

     

    2804.70.00

    - Phosphorus:

     

     

     

     

    2804.70.00.10

    - - Yellow phosphorus

    5

     

     

     

    2804.70.00.90

    - - Other

    0

     

     

     

    2804.80.00

    - Arsenic

    0

     

     

     

    2804.90.00

    - Selenium

    0

     

     

     

     

     

     

     

     

    56

    28.17

    Zinc oxide; zinc peroxide.

     

     

     

     

    2817.00.10

    - Zinc oxide:

     

     

     

     

    2817.00.10.10

    - - Zinc oxide, of powder

    5

     

     

     

    2817.00.10.90

    - - Other

    0

     

     

     

    2817.00.20

    - Zinc peroxide

    0

     

     

     

     

     

     

     

     

    57

    28.18

    Artificial corundum, whether or not chemically defined; aluminium oxide; aluminium hydroxide.

     

     

     

     

    2818.10.00

    - Artificial corundum, whether or not chemically defined

    0

     

     

     

    2818.20.00

    - Aluminium oxide, other than artificial corundum

    2

     

     

     

    2818.30.00

    - Aluminium hydroxide

    0

     

     

     

     

     

     

     

     

    58

    28.23

    Titanium oxides.

     

     

     

     

    2823.00.00.10

    - Titanium slag, containing TiO2 ≥ 85%, FeO ≤ 10%

    10

     

     

     

    2823.00.00.20

    - Titanium slag, containing 70% ≤ TiO2 < 85%, FeO ≤ 10%

    10

     

     

     

    2823.00.00.30

    - Rutile, containing TiO2 > 87%

    10

     

     

     

    2823.00.00.40

    - Reconstitute Ilmenit, containing TiO2 ≥ 56%, FeO ≤ 11%

    10

     

     

     

    2823.00.00.90

    - Other

    0

     

     

     

     

     

     

     

     

    59

    38.24

    Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included.

     

     

     

     

    3824.10.00

    - Prepared binders for foundry moulds or cores

    0

     

    3824.30.00

    - Non-agglomerated metal carbides mixed together or with metallic binders

    0

     

    3824.40.00

    - Prepared additives for cements, mortars or concretes

    0

     

    3824.50.00

    - Non-refractory mortars and concretes

    0

     

    3824.60.00

    - Sorbitol other than that of subheading 2905.44

    0

     

     

    - Mixtures containing halogenated derivatives of methane, ethane or propane:

     

     

    3824.71

    - - Containing chlorofluorocarbons (CFCs), whether or not containing hydrochlorofluorocarbons (HCFCs), perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs):

     

     

    3824.71.10

    - - - Transformer and circuit breaker oils, containing by weight less than 70% or of petroleum oils or of oils obtained from bituminous minerals

    0

     

    3824.71.90

    - - - Other

    0

     

    3824.72.00

    - - Containing bromochlorodifluoromethane, bromotrifluoromethane or dibromotetrafluoroethanes

    0

     

    3824.73.00

    - - Containing hydrobromofluorocarbons (HBFCs)

    0

     

    3824.74

    - - Containing hydrochlorofluorocarbons (HCFCs), whether or not containing perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs), but not containing chlorofluorocarbons (CFCs):

     

     

    3824.74.10

    - - - Transformer and circuit breaker oils, containing by weight less than 70% or of petroleum oils or of oils obtained from bituminous minerals

    0

     

    3824.74.90

    - - - Other

    0

     

    3824.75.00

    - - Containing carbon tetrachloride

    0

     

    3824.76.00

    - - Containing 1,1,1 -trichloroethane (methyl chloroform)

    0

     

    3824.77.00

    - - Containing bromomethane (methyl bromide) or bromochloromethane

    0

     

    3824.78.00

    - - Containing perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs), but not containing chlorofluorocarbons (CFCs) or hydrochlorofluorocarbons (HCFCs)

    0

     

    3824.79.00

    - - Other

    0

     

     

    - Mixtures and preparations containing oxirane (ethylene oxide), polybrominated biphenyls (PBBs), polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or tris(2,3-dibromopropyl) phosphate:

     

     

    3824.81.00

    - - Containing oxirane (ethylene oxide)

    0

     

     

     

    3824.82.00

    - - Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs)

    0

     

     

     

    3824.83.00

    - - Containing tris(2,3-dibromopropyl) phosphate

    0

     

     

     

    3824.90

    - Other:

     

     

     

     

    3824.90.10

    - - Ink removers, stencil correctors, other correcting fluids and correction tapes (other than those of heading 96.12), put up in packings for retail sale

    0

     

     

     

    3824.90.30

    - - Copying pastes with a basis of gelatin, whether presented in bulk or ready for use (for example, on a paper or textile backing)

    0

     

     

     

    3824.90.40

    - - Composite inorganic solvents

    0

     

     

     

    3824.90.50

    - - Acetone oil

    0

     

     

     

    3824.90.60

    - - Chemical preparations containing monosodium glutamate

    0

     

     

     

    3824.90.70

    - - Other chemical preparations, of a kind used in the manufacture of foodstuff

    0

     

     

     

     

    - - Other:

     

     

     

     

    3824.90.91

    - - - Naphthenic acids, their water insoluble salts and their esters

    0

     

     

     

    3824.90.99

    - - - Other:

     

     

     

     

    3824.90.99.10

    - - - - Stearic acid coated calcium carbonate powder, of a type made of stones of ehading 25.15, with speck size of under 1 mm

    7

     

     

     

    3824.90.99.90

    - - - - Other

    0

     

     

     

     

     

     

     

     

    60

    40.01

    Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip.

     

     

     

     

    4001.10

    - Natural rubber latex, whether or not pre-vulcanised:

     

     

     

     

     

    - - Exceeding 0.5% by volume of ammonia content:

     

     

     

     

    4001.10.11

    - - - Centrifuge concentrate

    0

     

     

     

    4001.10.19

    - - - Other

    0

     

     

     

     

    - - Not exceeding 0.5% by volume of ammonia content:

     

     

     

     

    4001.10.21

    - - - Centrifuge concentrate

    0

     

     

     

    4001.10.29

    - - - Other

    0

     

     

     

     

    - Natural rubber in other forms:

     

     

     

     

    4001.21

    - - Smoked sheets:

     

     

     

     

    4001.21.10

    - - - RSS Grade 1

    0

     

     

     

    4001.21.20

    - - - RSS Grade 2

    0

     

     

     

    4001.21.30

    - - - RSS Grade 3

    0

     

     

     

    4001.21.40

    - - - RSS Grade 4

    0

     

     

     

    4001.21.50

    - - - RSS Grade 5

    0

     

     

     

    4001.21.90

    - - - Other

    0

     

     

     

    4001.22

    - - Technically specified natural rubber (TSNR):

     

     

    4001.22.10

    - - - TSNR 10

    0

     

    4001.22.20

    - - - TSNR 20

    0

     

    4001.22.30

    - - - TSNR L

    0

     

    4001.22.40

    - - - TSNR CV

    0

     

    4001.22.50

    - - - TSNR GP

    0

     

    4001.22.90

    - - - Other

    0

     

    4001.29

    - - Other:

     

     

    4001.29.10

    - - - Air-dried sheets

    0

     

    4001.29.20

    - - - Latex crepes

    0

     

    4001.29.30

    - - - Sole crepes

    0

     

    4001.29.40

    - - - Remilled crepes, including flat bark crepes

    0

     

    4001.29.50

    - - - Other crepes

    0

     

    4001.29.60

    - - - Superior processing rubber

    0

     

    4001.29.70

    - - - Skim rubber

    0

     

    4001.29.80

    - - - Scrap (tree, earth or smoked) and cup lump

    0

     

     

    - - - Other:

     

     

    4001.29.91

    - - - - In primary forms

    0

     

    4001.29.99

    - - - - Other

    0

     

    4001.30

    - Balata, gutta-percha, guayule, chicle and similar natural gums:

     

     

     

    - - Jelutong:

     

     

    4001.30.11

    - - - In primary forms

    0

     

    4001.30.19

    - - - Other

    0

     

     

    - - Other:

     

     

    4001.30.91

    - - - In primary forms

    0

     

    4001.30.99

    - - - Other

    0

     

     

     

     

    61

    40.02

    Synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip; mixtures of any product of heading 40.01 with any product of this heading, in primary forms or in plates, sheets or strip.

     

     

     

    - Styrene-butadiene rubber (SBR); carboxylated styrene-butadiene rubber (XSBR):

     

     

    4002.11.00

    - - Latex

    0

     

    4002.19

    - - Other:

     

     

    4002.19.10

    - - - In primary forms or in unvulcanised, uncompounded plates, sheets or strip

    0

     

    4002.19.90

    - - - Other

    0

     

    4002.20

    - Butadiene rubber (BR):

     

     

    4002.20.10

    - - In primary forms

    0

     

    4002.20.90

    - - Other

    0

     

     

    - Isobutene-isoprene (butyl) rubber (IIR); halo-isobutene-isoprene rubber (CIIR or BIIR):

     

     

    4002.31

    - - Isobutene-isoprene (butyl) rubber (IIR):

     

     

     

     

    4002.31.10

    - - - Unvulcanised, uncompounded plates, sheets or strip

    0

     

     

     

    4002.31.90

    - - - Other

    0

     

     

     

    4002.39

    - - Other:

     

     

     

     

    4002.39.10

    - - - Unvulcanised, uncompounded plates, sheets or strip

    0

     

     

     

    4002.39.90

    - - - Other

    0

     

     

     

     

    - Chloroprene (chlorobutadiene) rubber (CR):

     

     

     

     

    4002.41.00

    - - Latex

    0

     

     

     

    4002.49

    - - Other:

     

     

     

     

    4002.49.10

    - - - In primary forms

    0

     

     

     

    4002.49.90

    - - - Other

    0

     

     

     

     

    - Acrylonitrile-butadiene rubber (NBR):

     

     

     

     

    4002.51.00

    - - Latex

    0

     

     

     

    4002.59

    - - Other:

     

     

     

     

    4002.59.10

    - - - In primary forms

    0

     

     

     

    4002.59.90

    - - - Other

    0

     

     

     

    4002.60

    - Isoprene rubber (IR):

     

     

     

     

    4002.60.10

    - - In primary forms

    0

     

     

     

    4002.60.90

    - - Other

    0

     

     

     

    4002.70

    - Ethylene-propylene-non-conjugated diene rubber (EPDM):

     

     

     

     

    4002.70.10

    - - In primary forms

    0

     

     

     

    4002.70.90

    - - Other

    0

     

     

     

    4002.80

    - Mixtures of any product of heading 40.01 with any product of this heading:

     

     

     

     

    4002.80.10

    - - Mixtures of natural rubber latex with synthetic rubber latex

    0

     

     

     

    4002.80.90

    - - Other

    0

     

     

     

     

    - Other:

     

     

     

     

    4002.91.00

    - - Latex

    0

     

     

     

    4002.99

    - - Other:

     

     

     

     

    4002.99.20

    - - - In primary forms or in unvulcanised, uncompounded plates, sheets or strip

    0

     

     

     

    4002.99.90

    - - - Other

    0

     

     

     

     

     

     

     

     

    62

    40.05

    Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip.

     

     

     

     

    4005.10

    - Compounded with carbon black or silica:

     

     

     

     

    4005.10.10

    - - Of natural gums

    0

     

     

     

    4005.10.90

    - - Other

    0

     

     

     

    4005.20.00

    - Solutions; dispersions other than those of subheading 4005.10

    0

     

     

     

     

    - Other:

     

     

     

     

    4005.91

    - - Plates, sheets and strip:

     

     

     

     

    4005.91.10

    - - - Of natural gums

    0

     

     

     

    4005.91.90

    - - - Other

    0

     

     

     

    4005.99

    - - Other:

     

     

     

     

    4005.99.10

    - - - Latex

    0

     

     

     

    4005.99.90

    - - - Other

    0

     

     

     

     

    63

    41.01

    Raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split.

     

     

    4101.20

    - Whole hides and skins, unsplit, of a weight per skin not exceeding 8 kg when simply dried, 10 kg when dry-salted, or 16 kg when fresh, wet-salted or otherwise preserved:

     

     

    4101.20.10

    - - Pre-tanned

    10

     

    4101.20.90

    - - Other

    10

     

    4101.50

    - Whole hides and skins, of a weight exceeding 16 kg:

     

     

    4101.50.10

    - - Pre-tanned

    10

     

    4101.50.90

    - - Other

    10

     

    4101.90

    - Other, including butts, bends and bellies:

     

     

    4101.90.10

    - - Pre-tanned

    10

     

    4101.90.90

    - - Other

    10

     

     

     

     

    64

    41.02

    Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not with wool on or split, other than those excluded by Note 1(c) to this Chapter.

     

     

    4102.10.00

    - With wool on

    5

     

     

    - Without wool on:

     

     

    4102.21.00

    - - Pickled

    5

     

     

    - - Other:

     

     

    4102.29.10

    - - - Pre-tanned

    5

     

    4102.29.90

    - - - Other

    5

     

     

     

     

    65

    41.03

    Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split, other than those excluded by Note 1(b) or 1(c) to this Chapter.

     

     

    4103.20

    - Of reptiles:

     

     

    4103.20.10

    - - Pre-tanned:

     

     

    4103.20.10.10

    - - - Of crocodile

    0

     

    4103.20.10.90

    - - - Other

    5

     

    4103.20.90

    - - Other:

     

     

    4103.20.90.10

    - - - Of crocodile

    0

     

    4103.20.90.90

    - - - Other

    5

     

    4103.30.00

    - Of swine

    10

     

    4103.90.00

    - Other

    10

     

     

     

     

     

     

    66

    44.01

    Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms; wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms.

     

     

     

     

    4401.10.00

    - Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms

    5

     

     

     

     

    - Wood in chips or particles:

     

     

     

     

    4401.21.00

    - - Coniferous:

     

     

     

     

    4401.21.00.10

    - - - Chips

    0

     

     

     

    4401.21.00.90

    - - - Particles

    2

     

     

     

    4401.22.00

    - - Non-coniferous:

     

     

     

     

    4401.22.00.10

    - - - Chips

    0

     

     

     

    4401.22.00.90

    - - - Particles

    2

     

     

     

     

    - Sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms:

     

     

     

     

    4401.31.00

    - - Wood pellets

    0

     

     

     

    4401.39.00

    - - Other

    0

     

     

     

     

     

     

     

     

    67

    44.02

    Wood charcoal (including shell or nut charcoal), whether or not agglomerated.

     

     

     

     

    4402.10.00

    - Of bamboo

    10

     

     

     

    4402.90

    - Other:

     

     

     

     

    4402.90.10

    - - Of coconut shell

    0

     

     

     

    4402.90.90

    - - Other:

     

     

     

     

    4402.90.90.10

    - - - Of cultivated-forest trees

    5

     

     

     

    4402.90.90.90

    - - - Other

    10

     

     

     

     

     

     

     

     

    68

    44.03

    Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared.

     

     

     

     

    4403.10

    - Treated with paint, stains, creosote or other preservatives:

     

     

     

     

    4403.10.10

    - - Baulks, sawlogs and veneer logs

    10

     

     

     

    4403.10.90

    - - Other

    10

     

     

     

    4403.20

    - Other, coniferous:

     

     

     

     

    4403.20.10

    - - Baulks, sawlogs and veneer logs

    10

     

     

     

    4403.20.90

    - - Other

    10

     

     

     

     

    - Other, of tropical wood specified in Subheading Note 2 to this Chapter:

     

     

     

     

    4403.41

    - - Dark Red Meranti, Light Red Meranti and Meranti Bakau:

     

     

     

     

    4403.41.10

    - - - Baulks, sawlogs and veneer logs

    10

     

     

     

    4403.41.90

    - - - Other

    10

     

     

     

    4403.49

    - - Other:

     

     

    4403.49.10

    - - - Baulks, sawlogs and veneer logs

    10

     

    4403.49.90

    - - - Other

    10

     

     

    - Other:

     

     

    4403.91

    - - Of oak (Quercus spp.):

     

     

    4403.91.10

    - - - Baulks, sawlogs and veneer logs

    10

     

    4403.91.90

    - - - Other

    10

     

    4403.92

    - - Of beech (Fagus spp.):

     

     

    4403.92.10

    - - - Baulks, sawlogs and veneer logs

    10

     

    4403.92.90

    - - - Other

    10

     

    4403.99

    - - Other:

     

     

    4403.99.10

    - - - Baulks, sawlogs and veneer logs

    10

     

    4403.99.90

    - - - Other

    10

     

     

     

     

    69

    44.04

    Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking-sticks, umbrellas, tool handles or the like; chipwood and the like.

     

     

    4404.10.00

    - Coniferous

    5

     

    4404.20

    - Non-coniferous:

     

     

    4404.20.10

    - - Chipwood

    5

     

    4404.20.90

    - - Other

    5

     

     

     

     

    70

    44.06

    Railway or tramway sleepers (cross-ties) of wood.

     

     

    4406.10.00

    - Not impregnated

    20

     

    4406.90.00

    - Other

    20

     

     

     

     

    71

    44.07

    Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm.

     

     

    4407.10.00

    - Coniferous:

     

     

    4407.10.00.10

    - - Of a thickness of 30 mm or less, a width of 95 mm or less, a length of 1,050 mm or less

    10

     

    4407.10.00.90

    - - Other

    20

     

     

    - Of tropical wood specified in Subheading Note 2 to this Chapter:

     

     

    4407.21

    - - Mahogany (Swietenia spp.):

     

     

    4407.21.10

    - - - Planed, sanded or end-jointed:

     

     

    4407.21.10.10

    - - - - Of a thickness of 30 mm or less, a width of 95 mm or less, a length of 1,050 mm or less

    10

     

    4407.21.10.90

    - - - - Other

    20

     

    4407.21.90

    - - - Other:

     

     

    4407.21.90.10

    - - - - Of a thickness of 30 mm or less, a width of 95 mm or less, a length of 1,050 mm or less

    10

     

    4407.21.90.90

    - - - - Other

    20

     

     

     

    4407.22

    - - Virola, Imbuia and Balsa:

     

     

     

     

    4407.22.10

    - - - Planed, sanded or end-jointed:

     

     

     

     

    4407.22.10.10

    - - - - Of a thickness of 30 mm or less, a width of 95 mm or less, a length of 1,050 mm or less

    10

     

     

     

    4407.22.10.90

    - - - - Other

    20

     

     

     

    4407.22.90

    - - - Other:

     

     

     

     

    4407.22.90.10

    - - - - Of a thickness of 30 mm or less, a width of 95 mm or less, a length of 1,050 mm or less

    10

     

     

     

    4407.22.90.90

    - - - - Other

    20

     

     

     

    4407.25

    - - Dark Red Meranti, Light Red Meranti and Meranti Bakau:

     

     

     

     

     

    - - - Dark Red Meranti or Light Red Meranti:

     

     

     

     

    4407.25.11

    - - - - Planed, sanded or end-jointed:

     

     

     

     

    4407.25.11.10

    - - - - - Of a thickness of 30 mm or less, a width of 95 mm or less, a length of 1,050 mm or less

    10

     

     

     

    4407.25.11.90

    - - - - - Other

    20

     

     

     

    4407.25.19

    - - - - Other:

     

     

     

     

    4407.25.19.10

    - - - - - Of a thickness of 30 mm or less, a width of 95 mm or less, a length of 1,050 mm or less

    10

     

     

     

    4407.25.19.90

    - - - - - Other

    20

     

     

     

     

    - - - Meranti Bakau:

     

     

     

     

    4407.25.21

    - - - - Planed, sanded or end-jointed:

     

     

     

     

    4407.25.21.10

    - - - - - Of a thickness of 30 mm or less, a width of 95 mm or less, a length of 1,050 mm or less

    10

     

     

     

    4407.25.21.90

    - - - - - Other

    20

     

     

     

    4407.25.29

    - - - - Other:

     

     

     

     

    4407.25.29.10

    - - - - - Of a thickness of 30 mm or less, a width of 95 mm or less, a length of 1,050 mm or less

    10

     

     

     

    4407.25.29.90

    - - - - - Other

    20

     

     

     

    4407.26

    - - White Lauan, White Meranti, White Seraya, Yellow Meranti and Alan:

     

     

     

     

    4407.26.10

    - - - Planed, sanded or end-jointed:

     

     

     

     

    4407.26.10.10

    - - - - Of a thickness of 30 mm or less, a width of 95 mm or less, a length of 1,050 mm or less

    10

     

     

     

    4407.26.10.90

    - - - - Other

    20

     

     

     

    4407.26.90

    - - - Other:

     

     

     

     

    4407.26.90.10

    - - - - Of a thickness of 30 mm or less, a width of 95 mm or less, a length of 1,050 mm or less

    10

     

     

     

    4407.26.90.90

    - - - - Other

    20

     

     

     

    4407.27

    - - Sapelli:

     

     

     

     

    4407.27.10

    - - - Planed, sanded or end-jointed:

     

     

     

     

    4407.27.10.10

    - - - - Of a thickness of 30 mm or less, a width of 95 mm or less, a length of 1,050 mm or less

    10

     

     

     

    4407.27.10.90

    - - - - Other

    20

     

     

     

    4407.27.90

    - - - Other:

     

     

     

     

    4407.27.90.10

    - - - - Of a thickness of 30 mm or less, a width of 95 mm or less, a length of 1,050 mm or less

    10

     

    4407.27.90.90

    - - - - Other

    20

     

    4407.28

    - - Iroko:

     

     

    4407.28.10

    - - - Planed, sanded or end-jointed:

     

     

    4407.28.10.10

    - - - - Of a thickness of 30 mm or less, a width of 95 mm or less, a length of 1,050 mm or less

    10

     

    4407.28.10.90

    - - - - Other

    20

     

    4407.28.90

    - - - Other:

     

     

    4407.28.90.10

    - - - - Of a thickness of 30 mm or less, a width of 95 mm or less, a length of 1,050 mm or less

    10

     

    4407.28.90.90

    - - - - Other

    20

     

    4407.29

    - - Other:

     

     

     

    - - - Jelutong (Dyera spp.):

     

     

    4407.29.11

    - - - - Planed, sanded or end-jointed:

     

     

    4407.29.11.10

    - - - - - Of a thickness of 30 mm or less, a width of 95 mm or less, a length of 1,050 mm or less

    10

     

    4407.29.11.90

    - - - - - Other

    20

     

    4407.29.19

    - - - - Other:

     

     

    4407.29.19.10

    - - - - - Of a thickness of 30 mm or less, a width of 95 mm or less, a length of 1,050 mm or less

    10

     

    4407.29.19.90

    - - - - - Other

    20

     

     

    - - - Kapur (Dryobalanops spp.):

     

     

    4407.29.21

    - - - - Planed, sanded or end-jointed:

     

     

    4407.29.21.10

    - - - - - Of a thickness of 30 mm or less, a width of 95 mm or less, a length of 1,050 mm or less

    10

     

    4407.29.21.90

    - - - - - Other

    20

     

    4407.29.29

    - - - - Other:

     

     

    4407.29.29.10

    - - - - - Of a thickness of 30 mm or less, a width of 95 mm or less, a length of 1,050 mm or less

    10

     

    4407.29.29.90

    - - - - - Other

    20

     

     

    - - - Kempas (Koompassia spp.):

     

     

    4407.29.31

    - - - - Planed, sanded or end-jointed:

     

     

    4407.29.31.10

    - - - - - Of a thickness of 30 mm or less, a width of 95 mm or less, a length of 1,050 mm or less

    10

     

    4407.29.31.90

    - - - - - Other

    20

     

    4407.29.39

    - - - - Other:

     

     

    4407.29.39.10

    - - - - - Of a thickness of 30 mm or less, a width of 95 mm or less, a length of 1,050 mm or less

    10

     

    4407.29.39.90

    - - - - - Other

    20

     

     

    - - - Keruing (Dipterocarpus spp.):

     

     

    4407.29.41

    - - - - Planed, sanded or end-jointed:

     

     

    4407.29.41.10

    - - - - - Of a thickness of 30 mm or less, a width of 95 mm or less, a length of 1,050 mm or less

    10

     

    4407.29.41.90

    - - - - - Other

    20

     

    4407.29.49

    - - - - Other:

     

     

    4407.29.49.10

    - - - - - Of a thickness of 30 mm or less, a width of 95 mm or less, a length of 1,050 mm or less

    10

     

     

     

    4407.29.49.90

    - - - - - Other

    20

     

     

     

     

    - - - Ramin (Gonystylus spp.):

     

     

     

     

    4407.29.51

    - - - - Planed, sanded or end-jointed:

     

     

     

     

    4407.29.51.10

    - - - - - Of a thickness of 30 mm or less, a width of 95 mm or less, a length of 1,050 mm or less

    10

     

     

     

    4407.29.51.90

    - - - - - Other

    20

     

     

     

    4407.29.59

    - - - - Other:

     

     

     

     

    4407.29.59.10

    - - - - - Of a thickness of 30 mm or less, a width of 95 mm or less, a length of 1,050 mm or less

    10

     

     

     

    4407.29.59.90

    - - - - - Other

    20

     

     

     

     

    - - - Teak (Tectona spp.):

     

     

     

     

    4407.29.61

    - - - - Planed, sanded or end-jointed:

     

     

     

     

    4407.29.61.10

    - - - - - Of a thickness of 30 mm or less, a width of 95 mm or less, a length of 1,050 mm or less

    10

     

     

     

    4407.29.61.90

    - - - - - Other

    20

     

     

     

    4407.29.69

    - - - - Other:

     

     

     

     

    4407.29.69.10

    - - - - - Of a thickness of 30 mm or less, a width of 95 mm or less, a length of 1,050 mm or less

    10

     

     

     

    4407.29.69.90

    - - - - - Other

    20

     

     

     

     

    - - - Balau (Shorea spp.):

     

     

     

     

    4407.29.71

    - - - - Planed, sanded or end-jointed:

     

     

     

     

    4407.29.71.10

    - - - - - Of a thickness of 30 mm or less, a width of 95 mm or less, a length of 1,050 mm or less

    10

     

     

     

    4407.29.71.90

    - - - - - Other

    20

     

     

     

    4407.29.79

    - - - - Other:

     

     

     

     

    4407.29.79.10

    - - - - - Of a thickness of 30 mm or less, a width of 95 mm or less, a length of 1,050 mm or less

    10

     

     

     

    4407.29.79.90

    - - - - - Other

    20

     

     

     

     

    - - - Mengkulang (Heritiera spp.):

     

     

     

     

    4407.29.81

    - - - - Planed, sanded or end-jointed:

     

     

     

     

    4407.29.81.10

    - - - - - Of a thickness of 30 mm or less, a width of 95 mm or less, a length of 1,050 mm or less

    10

     

     

     

    4407.29.81.90

    - - - - - Other

    20

     

     

     

    4407.29.89

    - - - - Other:

     

     

     

     

    4407.29.89.10

    - - - - - Of a thickness of 30 mm or less, a width of 95 mm or less, a length of 1,050 mm or less

    10

     

     

     

    4407.29.89.90

    - - - - - Other

    20

     

     

     

     

    - - - Other:

     

     

     

     

    4407.29.91

    - - - - Jongkong (Dactylocladus spp.) and Merbau (Intsia spp.), planed, sanded or end-jointed:

     

     

     

     

    4407.29.91.10

    - - - - - Of a thickness of 30 mm or less, a width of 95 mm or less, a length of 1,050 mm or less

    10

     

     

     

    4407.29.91.90

    - - - - - Other

    20

     

     

     

    4407.29.92

    - - - - Jongkong (Dactylocladus spp.) and Merbau (Intsia spp.), other:

     

     

     

     

    4407.29.92.10

    - - - - - Of a thickness of 30 mm or less, a width of 95 mm or less, a length of 1,050 mm or less

    10

     

    4407.29.92.90

    - - - - - Other

    20

     

    4407.29.93

    - - - - Other, planed, sanded or end-jointed:

     

     

    4407.29.93.10

    - - - - - Of a thickness of 30 mm or less, a width of 95 mm or less, a length of 1,050 mm or less

    10

     

    4407.29.93.90

    - - - - - Other

    20

     

    4407.29.99

    - - - - Other:

     

     

    4407.29.99.10

    - - - - - Of a thickness of 30 mm or less, a width of 95 mm or less, a length of 1,050 mm or less

    10

     

    4407.29.99.90

    - - - - - Other

    20

     

     

    - Other:

     

     

    4407.91

    - - Of oak (Quercus spp.):

     

     

    4407.91.10

    - - - Planed, sanded or end-jointed:

     

     

    4407.91.10.10

    - - - - Of a thickness of 30 mm or less, a width of 95 mm or less, a length of 1,050 mm or less

    10

     

    4407.91.10.90

    - - - - Other

    20

     

    4407.91.90

    - - - Other:

     

     

    4407.91.90.10

    - - - - Of a thickness of 30 mm or less, a width of 95 mm or less, a length of 1,050 mm or less

    10

     

    4407.91.90.90

    - - - - Other

    20

     

    4407.92

    - - Of beech (Fagus spp.):

     

     

    4407.92.10

    - - - Planed, sanded or end-jointed:

     

     

    4407.92.10.10

    - - - - Of a thickness of 30 mm or less, a width of 95 mm or less, a length of 1,050 mm or less

    10

     

    4407.92.10.90

    - - - - Other

    20

     

    4407.92.90

    - - - Other:

     

     

    4407.92.90.10

    - - - - Of a thickness of 30 mm or less, a width of 95 mm or less, a length of 1,050 mm or less

    10

     

    4407.92.90.90

    - - - - Other

    20

     

    4407.93

    - - Of maple (Acer spp.):

     

     

    4407.93.10

    - - - Planed, sanded or end-jointed:

     

     

    4407.93.10.10

    - - - - Of a thickness of 30 mm or less, a width of 95 mm or less, a length of 1,050 mm or less

    10

     

    4407.93.10.90

    - - - - Other

    20

     

    4407.93.90

    - - - Other:

     

     

    4407.93.90.10

    - - - - Of a thickness of 30 mm or less, a width of 95 mm or less, a length of 1,050 mm or less

    10

     

    4407.93.90.90

    - - - - Other

    20

     

    4407.94

    - - Of cherry (Prunus spp.):

     

     

    4407.94.10

    - - - Planed, sanded or end-jointed:

     

     

    4407.94.10.10

    - - - - Of a thickness of 30 mm or less, a width of 95 mm or less, a length of 1,050 mm or less

    10

     

    4407.94.10.90

    - - - - Other

    20

     

    4407.94.90

    - - - Other:

     

     

    4407.94.90.10

    - - - - Of a thickness of 30 mm or less, a width of 95 mm or less, a length of 1,050 mm or less

    10

     

    4407.94.90.90

    - - - - Other

    20

     

     

     

    4407.95

    - - Of ash (Fraxinus spp.):

     

     

     

     

    4407.95.10

    - - - Planed, sanded or end-jointed:

     

     

     

     

    4407.95.10.10

    - - - - Of a thickness of 30 mm or less, a width of 95 mm or less, a length of 1,050 mm or less

    10

     

     

     

    4407.95.10.90

    - - - - Other

    20

     

     

     

    4407.95.90

    - - - Other:

     

     

     

     

    4407.95.90.10

    - - - - Of a thickness of 30 mm or less, a width of 95 mm or less, a length of 1,050 mm or less

    10

     

     

     

    4407.95.90.90

    - - - - Other

    20

     

     

     

    4407.99

    - - Other:

     

     

     

     

    4407.99.10

    - - - Planed, sanded or end-jointed:

     

     

     

     

    4407.99.10.10

    - - - - Of a thickness of 30 mm or less, a width of 95 mm or less, a length of 1,050 mm or less

    10

     

     

     

    4407.99.10.90

    - - - - Other

    20

     

     

     

    4407.99.90

    - - - Other:

     

     

     

     

    4407.99.90.10

    - - - - Of a thickness of 30 mm or less, a width of 95 mm or less, a length of 1,050 mm or less

    10

     

     

     

    4407.99.90.90

    - - - - Other

    20

     

     

     

     

     

     

     

     

    72

    44.08

    Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm.

     

     

     

     

    4408.10

    - Coniferous:

     

     

     

     

    4408.10.10

    - - Cedar wood slats of a kind used for pencil manufacture; radiata pinewood of a kind used for blockboard manufacture

    10

     

     

     

    4408.10.30

    - - Face veneer sheets

    10

     

     

     

    4408.10.90

    - - Other

    10

     

     

     

     

    - Of tropical wood specified in Subheading Note 2 to this Chapter:

     

     

     

     

    4408.31.00

    - - Dark Red Meranti, Light Red Meranti and Meranti Bakau

    10

     

     

     

    4408.39

    - - Other:

     

     

     

     

    4408.39.10

    - - - Jelutong wood slats of a kind used for pencil manufacture

    10

     

     

     

    4408.39.90

    - - - Other

    10

     

     

     

    4408.90.00

    - Other

    10

     

     

     

     

     

     

     

     

    73

    44.09

    Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, moulded, rounded or the like) along any of its edges, ends or faces, whether or not planed, sanded or end-jointed.

     

     

     

     

    4409.10.00

    - Coniferous

    5

     

     

    - Non-coniferous:

     

     

    4409.21.00

    - - Of bamboo

    5

     

    4409.29.00

    - - Other

    5

     

     

     

     

    74

    71.02

    Diamonds, whether or not worked, but not mounted or set.

     

     

    7102.10.00

    - Unsorted:

     

     

    7102.10.00.10

    - - Not worked or merely simply splited, pointed or sharpened

    15

     

    7102.10.00.90

    - - Other

    5

     

     

    - Industrial:

     

     

    7102.21.00

    - - Unworked or simply sawn, cleaved or bruted

    15

     

    7102.29.00

    - - Other

    5

     

     

    - Non-industrial:

     

     

    7102.31.00

    - - Unworked or simply sawn, cleaved or bruted

    15

     

    7102.39.00

    - - Other

    5

     

     

     

     

    75

    71.03

    Precious stones (other than diamonds) and semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semi-precious stones, temporarily strung for convenience of transport.

     

     

    7103.10

    - Unworked or simply sawn or roughly shaped:

     

     

    7103.10.10

    - - Rubies

    15

     

    7103.10.20

    - - Jade (nephrite and jadeite)

    15

     

    7103.10.90

    - - Other

    15

     

     

    - Otherwise worked:

     

     

    7103.91

    - - Rubies, sapphires and emeralds:

     

     

    7103.91.10

    - - - Rubies

    5

     

    7103.91.90

    - - - Other

    5

     

    7103.99.00

    - - Other

    5

     

     

     

     

    76

    71.04

    Synthetic or reconstructed precious or semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semi-precious stones, temporarily strung for convenience of transport.

     

     

    7104.10

    - Piezo-electric quartz:

     

     

    7104.10.10

    - - Unworked

    10

     

    7104.10.20

    - - Worked

    5

     

    7104.20.00

    - Other, unworked or simply sawn or roughly shaped

    10

     

    7104.90.00

    - Other

    5

     

     

     

     

     

     

     

     

    77

    71.05

    Dust and powder of natural or synthetic precious or semi-precious stones.

     

     

     

     

    7105.10.00

    - Of diamonds

    3

     

     

     

    7105.90.00

    - Other

    3

     

     

     

     

     

     

     

     

    78

    71.06

    Silver (including silver plated with gold or platinum), unwrought or in semi-manufactured forms, or in powder form.

     

     

     

     

    7106.10.00

    - Powder

    5

     

     

     

     

    - Other:

     

     

     

     

    7106.91.00

    - - Unworked

    5

     

     

     

    7106.92.00

    - - Semi-manufactured forms

    5

     

     

     

     

     

     

     

     

    79

    71.08

    Gold (including gold plated with platinum) unwrought or in semi-manufactured forms, or in powder form.

     

     

     

     

     

    - Non-monetary:

     

     

     

     

    7108.11.00

    - - Powder

    2

     

     

     

    7108.12.00

    - - Other unwrought forms

    2

     

     

     

    7108.13.00

    - - Other semi-manufactured forms

    2

     

     

     

    7108.20.00

    - Monetary

    2

     

     

     

     

     

     

     

     

    80

    71.13

    Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal.

     

     

     

     

     

    - Of precious metal whether or not plated or clad with precious metal:

     

     

     

     

    7113.11

    - - Of silver, whether or not plated or clad with other precious metal:

     

     

     

     

    7113.11.10

    - - - Parts

    0

     

     

     

    7113.11.90

    - - - Other

    0

     

     

     

    7113.19

    - - Of other precious metal, whether or not plated or clad with precious metal:

     

     

     

     

    7113.19.10

    - - - Parts:

     

     

     

     

    7113.19.10.10

    - - - - Of gold, with a gold content of 95% or more

    2

     

     

     

    7113.19.10.90

    - - - - Other

    0

     

     

     

    7113.19.90

    - - - Other:

     

     

     

     

    7113.19.90.10

    - - - - Of gold, with a gold content of 95% or more

    2

     

     

     

    7113.19.90.90

    - - - - Other

    0

     

     

     

    7113.20

    - Of base metal clad with precious metal:

     

     

     

     

    7113.20.10

    - - Parts

    0

     

     

     

    7113.20.90

    - - Other

    0

     

     

     

     

     

     

     

     

    81

    71.14

    Articles of goldsmiths’ or silversmiths’ wares and parts thereof, of precious metal or of metal clad with precious metal.

     

     

     

     

     

    - Of precious metal whether or not plated or clad with precious metal:

     

     

    7114.11.00

    - - Of silver, whether or not plated or clad with other precious metal

    0

     

    7114.19.00

    - - Of other precious metal, whether or not plated or clad with precious metal:

     

     

    7114.19.00.10

    - - - Of gold, whether or not plated or clad with precious metal, with a gold content of 95% or more

    2

     

    7114.19.00.90

    - - - Other

    0

     

    7114.20.00

    - Of base metal clad with precious metal

    0

     

     

     

     

    82

    71.15

    Other articles of precious metal or of metal clad with precious metal.

     

     

    7115.10.00

    - Catalysts in the form of wire cloth or grill, of platinum

    0

     

    7115.90

    - Other:

     

     

    7115.90.10

    - - Of gold or silver:

     

     

    7115.90.10.10

    - - - Of gold, whether or not plated or clad with precious metal, with a gold content of 95% or more

    2

     

    7115.90.10.90

    - - - Other

    0

     

    7115.90.20

    - - Of metal clad with gold or silver

    0

     

    7115.90.90

    - - Other

    0

     

     

     

     

    83

    72.04

    Ferrous waste and scrap; remelting scrap ingots of iron or steel.

     

     

    7204.10.00

    - Waste and scrap of cast iron

    17

     

     

    - Waste and scrap of alloy steel:

     

     

    7204.21.00

    - - Of stainless steel

    15

     

    7204.29.00

    - - Other

    17

     

    7204.30.00

    - Waste and scrap of tinned iron or steel

    17

     

     

    - Other waste and scrap:

     

     

    7204.41.00

    - - Turnings, shavings, chips, milling waste, sawdust, filings, trimmings and stampings, whether or not in bundles

    0

     

    7204.49.00

    - - Other

    17

     

    7204.50.00

    - Remelting scrap ingots

    17

     

     

     

     

    84

    74.01

    Copper mattes; cement copper (precipitated copper).

     

     

    7401.00.00.10

    - Copper mattes

    15

     

    7401.00.00.90

    - Other

    20

     

     

     

     

    85

    74.03

    Refined copper and copper alloys, unwrought.

     

     

     

    - Refined copper:

     

     

    7403.11.00

    - - Cathodes and sections of cathodes:

     

     

    7403.11.00.10

    - - - Plain refined copper

    10

     

    7403.11.00.90

    - - - Other

    20

     

     

     

    7403.12.00

    - - Wire-bars

    20

     

     

     

    7403.13.00

    - - Billets

    20

     

     

     

    7403.19.00

    - - Other

    20

     

     

     

     

    - Copper alloys:

     

     

     

     

    7403.21.00

    - - Copper-zinc base alloys (brass)

    20

     

     

     

    7403.22.00

    - - Copper-tin base alloys (bronze)

    20

     

     

     

    7403.29.00

    - - Other copper alloys (other than master alloys of heading 74.05)

    20

     

     

     

     

     

     

     

     

    86

    74.04

    Copper waste and scrap.

     

     

     

     

    7404.00.00.10

    - Turnings, shavings, cutting dust, filings, crushing powder, trimming powder of copper, whether or not in bundles

    22

     

     

     

    7404.00.00.90

    - Other

    22

     

     

     

     

     

     

     

     

    87

    7405.00.00

    Master alloys of copper.

    15

     

     

     

     

     

     

     

     

    88

    74.06

    Copper powders and flakes.

     

     

     

     

    7406.10.00

    - Powders of non-lamellar structure

    15

     

     

     

    7406.20.00

    - Powders of lamellar structure; flakes

    15

     

     

     

     

     

     

     

     

    89

    74.07

    Copper bars, rods and profiles.

     

     

     

     

    7407.10

    - Of refined copper:

     

     

     

     

    7407.10.30

    - - Profiles

    10

     

     

     

    7407.10.40

    - - Bars and rods

    10

     

     

     

     

    - Of copper alloys:

     

     

     

     

    7407.21.00

    - - Of copper-zinc base alloys (brass)

    10

     

     

     

    7407.29.00

    - - Other

    10

     

     

     

     

     

     

     

     

    90

    75.01

    Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy.

     

     

     

     

    7501.10.00

    - Nickel mattes

    5

     

     

     

    7501.20.00

    - Nickel oxide sinters and other intermediate products of nickel metallurgy

    0

     

     

     

     

     

     

     

     

    91

    75.02

    Unwrought nickel.

     

     

     

     

    7502.10.00

    - Nickel, not alloyed

    5

     

     

     

    7502.20.00

    - Nickel alloys

    5

     

     

     

     

     

     

     

     

    92

    75.03

    Nickel waste and scrap.

     

     

     

     

    7503.00.00.10

    - Turnings, shavings, cutting dust, filings, crushing powder, trimming powder of nickel, whether or not in bundles

    0

     

     

     

    7503.00.00.90

    - Other

    22

     

     

     

     

     

     

     

     

    93

    7504.00.00

    Nickel powders and flakes.

    5

     

     

     

     

    94

    75.05

    Nickel bars, rods, profiles and wire.

     

     

     

    - Bars, rods and profiles:

     

     

    7505.11.00

    - - Of nickel, not alloyed

    5

     

    7505.12.00

    - - Of nickel alloys

    5

     

     

    - Wire:

     

     

    7505.21.00

    - - Of nickel, not alloyed

    0

     

    7505.22.00

    - - Of nickel alloys

    0

     

     

     

     

    95

    76.01

    Unwrought aluminium.

     

     

    7601.10.00

    - Aluminium, not alloyed:

     

     

    7601.10.00.10

    - - Bars

    15

     

    7601.10.00.90

    - - Other

    0

     

    7601.20.00

    - Aluminium alloys:

     

     

    7601.20.00.10

    - - Bars

    15

     

    7601.20.00.90

    - - Other

    0

     

     

     

     

    96

    76.02

    Aluminium waste and scrap.

     

     

    7602.00.00.10

    - Turnings, shavings, cutting dust, filings, crushing powder, trimming powder of aluminum, whether or not in bundles

    0

     

    7602.00.00.20

    - Other

    22

     

     

     

     

    97

    76.03

    Aluminium powders and flakes.

     

     

    7603.10.00

    - Powders of non-lamellar structure

    10

     

    7603.20.00

    - Powders of lamellar structure; flakes

    10

     

     

     

     

    98

    76.06

    Aluminium plates, sheets and strip, of a thickness exceeding 0.2 mm.

     

     

     

    - Rectangular (including square):

     

     

    7606.11

    - - Of aluminium, not alloyed:

     

     

    7606.11.10

    - - - Plain or figured by rolling or pressing, not otherwise surface treated

    0

     

    7606.11.90

    - - - Other

    0

     

    7606.12

    - - Of aluminium alloys:

     

     

    7606.12.10

    - - - Can stock including end stock and tab stock, in coils

     

     

    7606.12.10.10

    - - - - Coiled aluminum strip

    20

     

    7606.12.10.90

    - - - - Other

    0

     

    7606.12.20

    - - - Aluminium plates, not sensitised, of a kind used in the printing industry

    0

     

     

    - - - Sheets:

     

     

    7606.12.31

    - - - - Of aluminium alloy 5082 or 5182, exceeding 1 m in width, in coils

    0

     

    7606.12.39

    - - - - Other

    0

     

    7606.12.90

    - - - Other

    0

     

     

    - Other:

     

     

    7606.91.00

    - - Of aluminium, not alloyed

    0

     

     

     

    7606.92.00

    - - Of aluminium alloys

    0

     

     

     

     

     

     

     

     

    99

    78.01

    Unwrought lead.

     

     

     

     

    7801.10.00

    - Refined lead:

     

     

     

     

    7801.10.00.10

    - - Bars

    15

     

     

     

    7801.10.00.90

    - - Other

    0

     

     

     

     

    - Other:

     

     

     

     

    7801.91.00

    - - Containing by weight antimony as the principal other element

     

     

     

     

    7801.91.00.10

    - - - Bars

    15

     

     

     

    7801.91.00.90

    - - - Other

    0

     

     

     

    7801.99.00

    - - Other:

     

     

     

     

    7801.99.00.10

    - - - Bars

    15

     

     

     

    7801.99.00.90

    - - - Other

    0

     

     

     

     

     

     

     

     

    100

    78.02

    Lead waste and scrap.

     

     

     

     

    7802.00.00.10

    - Turnings, shavings, cutting dust, filings, crushing powder, trimming powder of lead, whether or not in bundles

    0

     

     

     

    7802.00.00.90

    - Other

    22

     

     

     

     

     

     

     

     

    101

    78.04

    Lead plates, sheets, strip and foil; lead powders and flakes.

     

     

     

     

     

    - Plates, sheets, strip and foil:

     

     

     

     

    7804.11.00

    - - Sheets, strip and foil of a thickness (excluding any backing) not exceeding 0.2 mm

    0

     

     

     

    7804.19.00

    - - Other

    0

     

     

     

    7804.20.00

    - Powders and flakes

    5

     

     

     

     

     

     

     

     

    102

    78.06

    Other articles of lead.

     

     

     

     

    7806.00.20

    - Bars, rods, profiles and wire:

     

     

     

     

    7806.00.20.10

    - - Bars, rods, profiles

    5

     

     

     

    7806.00.20.90

    - - Other

    0

     

     

     

    7806.00.30

    - Tubes, pipes and tube or pipe fittings (for example, couplings, elbows, sleeves)

    0

     

     

     

    7806.00.90

    - Other

    0

     

     

     

     

     

     

     

     

    103

    79.01

    Unwrought zinc.

     

     

     

     

     

    - Zinc, not alloyed:

     

     

     

     

    7901.11.00

    - - Containing by weight 99.99% or more of zinc:

     

     

     

     

    7901.11.00.10

    - - - Bars

    10

     

     

     

    7901.11.00.90

    - - - Other

    0

     

     

     

    7901.12.00

    - - Containing by weight less than 99.99% of zinc:

     

     

     

     

    7901.12.00.10

    - - - Bars

    10

     

    7901.12.00.90

    - - - Other

    0

     

    7901.20.00

    - Zinc alloys:

     

     

    7901.20.00.10

    - - Bars

    10

     

    7901.20.00.90

    - - Other

    0

     

     

     

     

    104

    79.02

    Zinc waste and scrap.

     

     

    7902.00.00.10

    - Turnings, shavings, cutting dust, filings, crushing powder, trimming powder of zinc, whether or not in bundles.

    0

     

    7902.00.00.90

    - Other

    22

     

     

     

     

    105

    79.03

    Zinc dust, powders and flakes.

     

     

    7903.10.00

    - Zinc dust

    5

     

    7903.90.00

    - Other

    5

     

     

     

     

    106

    79.04

    Zinc bars, rods, profiles and wire.

     

     

    7904.00.00.10

    - Bars, rods and profiles

    5

     

    7904.00.00.90

    - Other

    0

     

     

     

     

    107

    80.01

    Unwrought tin.

     

     

    8001.10.00

    - Tin, not alloyed:

     

     

    8001.10.00.10

    - - Bars

    10

     

    8001.10.00.90

    - - Other

    0

     

    8001.20.00

    - Tin alloys:

     

     

    8001.20.00.10

    - - Bars

    10

     

    8001.20.00.90

    - - Other

    0

     

     

     

     

    108

    80.02

    Tin waste and scrap.

     

     

    8002.00.00.10

    - Turnings, shavings, cutting dust, filings, crushing powder, trimming powder of tin, whether or not in bundles.

    0

     

    8002.00.00.90

    - Other

    22

     

     

     

     

    109

    80.03

    Tin bars, rods, profiles and wire.

     

     

    8003.00.10

    - Soldering bars

    5

     

    8003.00.90

    - Other:

     

     

    8003.00.90.10

    - - Tin bars, rods, profiles

    5

     

    8003.00.90.90

    - - Other

    0

     

     

     

     

    110

    80.07

    Other articles of tin.

     

     

    8007.00.20

    - Plates, sheets and strip, of a thickness exceeding 0.2 mm

    0

     

    8007.00.30

    - Foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials), of a thickness (excluding any backing) not exceeding 0.2 mm; powders and flakes:

     

     

    8007.00.30.10

    - - Powders or flakes

    5

     

    8007.00.30.90

    - - Other

    0

     

     

     

    8007.00.40

    - Tubes, pipes and tube or pipe fittings (for example, couplings, elbows, sleeves)

    0

     

     

     

     

    - Other:

     

     

     

     

    8007.00.91

    - - Cigarette cases or boxes; ashtrays

    0

     

     

     

    8007.00.92

    - - Other household articles

    0

     

     

     

    8007.00.99

    - - Other

    0

     

     

     

     

     

     

     

     

    111

    81.01

    Tungsten (wolfram) and articles thereof, including waste and scrap.

     

     

     

     

    8101.10.00

    - Powders

    5

     

     

     

     

    - Other:

     

     

     

     

    8101.94.00

    - - Unwrought tungsten, including bars and rods obtained simply by sintering

    5

     

     

     

    8101.96.00

    - - Wire

    5

     

     

     

    8101.97.00

    - - Waste and scrap

    22

     

     

     

    8101.99

    - - Other:

     

     

     

     

    8101.99.10

    - - - Bars and rods, other than those obtained simply by sintering; profiles, sheets, strip and foil

    5

     

     

     

    8101.99.90

    - - - Other

    5

     

     

     

     

     

     

     

     

    112

    81.02

    Molybdenum and articles thereof, including waste and scrap.

     

     

     

     

    8102.10.00

    - Powders

    5

     

     

     

     

    - Other:

     

     

     

     

    8102.94.00

    - - Unwrought molybdenum, including bars and rods obtained simply by sintering

    5

     

     

     

    8102.95.00

    - - Bars and rods, other than those obtained simply by sintering; profiles, plates, sheets, strip and foil

    5

     

     

     

    8102.96.00

    - - Wire

    5

     

     

     

    8102.97.00

    - - Waste and scrap

    22

     

     

     

    8102.99.00

    - - Other

    5

     

     

     

     

     

     

     

     

    113

    81.03

    Tantalum and articles thereof, including waste and scrap.

     

     

     

     

    8103.20.00

    - Unwrought tantalum, including bars and rods obtained simply by sintering; powders

    5

     

     

     

    8103.30.00

    - Waste and scrap

    22

     

     

     

    8103.90.00

    - Other

    5

     

     

     

     

     

     

     

     

    114

    81.04

    Magnesium and articles thereof, including waste and scrap.

     

     

     

     

     

    - Unwrought magnesium:

     

     

     

     

    8104.11.00

    - - Containing at least 99.8% by weight of magnesium

    15

     

     

     

    8104.19.00

    - - Other

    15

     

     

     

    8104.20.00

    - Waste and scrap

    22

     

    8104.30.00

    - Raspings, turnings and granules, graded according to size; powders

    15

     

    8104.90.00

    - Other

    15

     

     

     

     

    115

    81.05

    Cobalt mattes and other intermediate products of cobalt metallurgy; cobalt and articles thereof, including waste and scrap.

     

     

    8105.20

    - Cobalt mattes and other intermediate products of cobalt metallurgy; unwrought cobalt; powders:

     

     

    8105.20.10

    - - Unwrought cobalt

    5

     

    8105.20.90

    - - Other:

     

     

    8105.20.90.10

    - - - Semi-manufactured forms

    5

     

    8105.20.90.90

    - - - Other

    5

     

    8105.30.00

    - Waste and scrap

    22

     

    8105.90.00

    - Other

    5

     

     

     

     

    116

    81.06

    Bismuth and articles thereof, including waste and scrap.

     

     

     

    - Unwrought bismuth; waste and scrap; powders

     

     

    8106.00.10.10

    - - Waste and scrap

    22

     

    8106.00.10.90

    - - Other

    5

     

    8106.00.90

    - Other:

     

     

    8106.00.90.10

    - - Semi-manufactured forms

    5

     

    8106.00.90.90

    - - Other

    5

     

     

     

     

    117

    81.07

    Cadmium and articles thereof, including waste and scrap.

     

     

    8107.20.00

    - Unwrought cadmium; powders

    5

     

    8107.30.00

    - Waste and scrap

    22

     

    8107.90.00

    - Other:

     

     

    8107.90.00.10

    - - Semi-manufactured forms

    5

     

    8107.90.00.90

    - - Other

    5

     

     

     

     

    118

    81.08

    Titanium and articles thereof, including waste and scrap.

     

     

    8108.20.00

    - Unwrought titanium; powders

    5

     

    8108.30.00

    - Waste and scrap

    22

     

    8108.90.00

    - Other:

     

     

    8108.90.00.10

    - - Semi-manufactured forms

    5

     

    8108.90.00.90

    - - Other

    5

     

     

     

     

    119

    81.09

    Zirconium and articles thereof, including waste and scrap.

     

     

    8109.20.00

    - Unwrought zirconium; powders

    5

     

    8109.30.00

    - Waste and scrap

    22

     

    8109.90.00

    - Other:

     

     

     

     

    8109.90.00.10

    - - Semi-manufactured forms

    5

     

     

     

    8109.90.00.90

    - - Other

    5

     

     

     

     

     

     

     

     

    120

    81.10

    Antimony and articles thereof, including waste and scrap.

     

     

     

     

    8110.10.00

    - Unwrought antimony; powders

    5

     

     

     

    8110.20.00

    - Waste and scrap

    22

     

     

     

    8110.90.00

    - Other:

     

     

     

     

    8110.90.00.10

    - - Semi-manufactured forms

    5

     

     

     

    8110.90.00.90

    - - Other

    5

     

     

     

     

     

     

     

     

    121

    81.11

    Manganese and articles thereof, including waste and scrap.

     

     

     

     

    8111.00.00.10

    - Waste and scrap

    22

     

     

     

     

    - Other:

     

     

     

     

    8111.00.00.20

    - - Semi-manufactured forms

    5

     

     

     

    8111.00.00.90

    - - Other

    5

     

     

     

     

     

     

     

     

    122

    81.12

    Beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium (columbium), rhenium and thallium, and articles of these metals, including waste and scrap.

     

     

     

     

     

    - Beryllium:

     

     

     

     

    8112.12.00

    - - Unworked; powders

    5

     

     

     

    8112.13.00

    - - Waste and scrap

    22

     

     

     

    8112.19.00

    - - Other:

     

     

     

     

    8112.19.00.10

    - - - Semi-manufactured forms

    5

     

     

     

    8112.19.00.90

    - - - Other

    5

     

     

     

     

    - Chromium:

     

     

     

     

    8112.21.00

    - - Unworked; powders

    5

     

     

     

    8112.22.00

    - - Waste and scrap

    22

     

     

     

    8112.29.00

    - - Other:

     

     

     

     

    8112.29.00.10

    - - - Semi-manufactured forms

    5

     

     

     

    8112.29.00.90

    - - - Other

    5

     

     

     

     

    - Thallium:

     

     

     

     

    8112.51.00

    - - Unworked; powders

    5

     

     

     

    8112.52.00

    - - Waste and scrap

    22

     

     

     

    8112.59.00

    - - Other:

     

     

     

     

    8112.59.00.10

    - - - Semi-manufactured forms

    5

     

     

     

    8112.59.00.90

    - - - Other

    5

     

     

     

     

    - Other:

     

     

     

     

    8112.92.00

    - - Unwrought; waste and scrap; powders

     

     

     

     

    8112.92.00.10

    - - - Waste and scrap

    22

     

     

     

    8112.92.00.90

    - - - Other

    5

     

     

     

    8112.99.00

    - - Other:

     

     

     

     

    8112.99.00.10

    - - - Semi-manufactured forms

    5

     

     

     

    8112.99.00.90

    - - - Other

    5

     

     

     

     

    123

    81.13

    Cermets and articles thereof, including waste and scrap.

     

     

    8113.00.00.10

    - Waste and scrap

    22

     

     

    - Other:

     

     

    8113.00.00.20

    - - Semi-manufactured forms

    5

     

    8113.00.00.90

    - - Other

    5

     

     

     

     

    APPENDIX II

    PREFERENTIAL IMPORT TARIFF
    (Enclosed with Circular No. 182/2015/TT-BTC dated 16/11/2015 by the Ministry of Finance)

    Part I

    PREFERENTIAL IMPORT TAX RATES APPLICABLE TO 97 CHAPTERS ACCORDING TO VIETNAM IMPORT TARIFF

    SECTION I

    LIVE ANIMALS; ANIMAL PRODUCTS

    Notes

    1. Any reference in this Section to a particular genus or species of an animal, except where the context otherwise requires, includes a reference to the young of that genus or species.

    2. Except where the context otherwise requires, throughout the Nomenclature any reference to “dried” products also covers products which have been dehydrated, evaporated or freeze-dried.

    Chapter 1

    Live animals

    Notes

    1. This Chapter covers all live animals except:

    (a) Fish and crustaceans, molluscs and other aquatic invertebrates, of heading 03.01, 03.06, 03.07 or 03.08;

    (b) Cultures of micro-organisms and other products of heading 30.02; and

    (c) Animals of heading 95.08.

    Code

    Description

    Rate
    (%)

     

     

     

    01.01

    Live horses, asses, mules and hinnies.

     

     

    - Horses:

     

    0101.21.00

    - - Pure-bred breeding animals

    0

    0101.29.00

    - - Other

    5

    0101.30

    - Asses:

     

    0101.30.10

    - - Pure-bred breeding animals

    0

    0101.30.90

    - - Other

    5

    0101.90.00

    - Other

    5

     

     

     

    01.02

    Live bovine animals.

     

     

    - Cattle:

     

    0102.21.00

    - - Pure-bred breeding animals

    0

    0102.29

    - - Other:

     

    0102.29.10

    - - - Male cattle (including oxen)

    5

    0102.29.90

    - - - Other

    5

     

    - Buffalo:

     

    0102.31.00

    - - Pure-bred breeding animals

    0

    0102.39.00

    - - Other

    5

    0102.90

    - Other:

     

    0102.90.10

    - - Pure-bred breeding animals

    0

    0102.90.90

    - - Other

    5

     

     

     

    01.03

    Live swine.

     

    0103.10.00

    - Pure-bred breeding animals

    0

     

    - Other:

     

    0103.91.00

    - - Weighing less than 50 kg

    5

    0103.92.00

    - - Weighing 50 kg or more

    5

     

     

     

    01.04

    Live sheep and goats.

     

    0104.10

    - Sheep:

     

    0104.10.10

    - - Pure-bred breeding animals

    0

    0104.10.90

    - - Other

    5

    0104.20

    - Goat:

     

    0104.20.10

    - - Pure-bred breeding animals

    0

    0104.20.90

    - - Other

    5

     

     

     

    01.05

    Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls.

     

     

    - Weighing not more than 185 g:

     

    0105.11

    - - Fowls of the species Gallus domesticus:

     

    0105.11.10

    - - - Breeding fowls

    0

    0105.11.90

    - - - Other

    10

    0105.12

    - - Turkeys:

     

    0105.12.10

    - - - Breeding fowls

    0

    0105.12.90

    - - - Other

    10

    0105.13

    - - Ducks:

     

    0105.13.10

    - - - Breeding fowls

    0

    0105.13.90

    - - - Other

    10

    0105.14

    - - Geese:

     

    0105.14.10

    - - - Breeding fowls

    0

    0105.14.90

    - - - Other

    10

    0105.15

    - - Guinea fowls:

     

    0105.15.10

    - - - Breeding fowls

    0

    0105.15.90

    - - - Other

    10

     

    - Other:

     

    0105.94

    - - Fowls of the species Gallus domesticus:

     

    0105.94.10

    - - - Breeding fowls, other than fighting cocks

    0

    0105.94.40

    - - - Fighting cocks

    5

     

    - - - Other:

     

    0105.94.91

    - - - - Weighing not more than 2 kg

    10

    0105.94.99

    - - - - Other

    10

    0105.99

    - - Other:

     

    0105.99.10

    - - - Breeding ducks

    0

    0105.99.20

    - - - Other ducks

    5

    0105.99.30

    - - - Breeding geese, turkeys and guinea fowls

    0

    0105.99.40

    - - - Other geese, turkeys and guinea fowls

    5

     

     

     

    01.06

    Other live animals.

     

     

    - Mammals:

     

    0106.11.00

    - - Primates

    5

    0106.12.00

    - - Whales, dolphins and porpoises (mammals of the order Cetacea); manatees and dugongs (mammals of the order Sirenia); seals, sea lions and walruses (mammals of the suborder Pinnipedia)

    5

    0106.13.00

    - - Camels and other camelids (Camelidae)

    5

    0106.14.00

    - - Rabbits and hares

    5

    0106.19.00

    - - Other

    5

    0106.20.00

    - Reptiles (including snakes and turtles)

    5

     

    - Birds:

     

    0106.31.00

    - - Birds of prey

    5

    0106.32.00

    - - Psittaciformes (including parrots, parakeets, macaws and cockatoos)

    5

    0106.33.00

    - - Ostriches; emus (Dromaius novaehollandiae)

    5

    0106.39.00

    - - Other

    5

     

    - Insects:

     

    0106.41.00

    - - Bees

    5

    0106.49.00

    - - Other

    5

    0106.90.00

    - Other

    5

    Chapter 2

    Meat and edible meat offal

    Notes

    1. This Chapter does not cover:

    (a) Products of the kinds described in heading 02.01 to 02.08 or 02.10, unfit or unsuitable for human consumption;

    (b) Guts, bladders or stomachs of animals (heading 05.04) or animal blood (heading 05.11 or 30.02); or

    (c) Animal fat, other than products of heading 02.09 (Chapter 15).

    Code

    Description

    Rate
    (%)

     

     

     

    02.01

    Meat of bovine animals, fresh or chilled.

     

    0201.10.00

    - Carcasses and half-carcasses

    30

    0201.20.00

    - Other cuts with bone in

    20

    0201.30.00

    - Boneless

    14

     

     

     

    02.02

    Meat of bovine animals, frozen.

     

    0202.10.00

    - Carcasses and half-carcasses

    20

    0202.20.00

    - Other cuts with bone in

    20

    0202.30.00

    - Boneless

    14

     

     

     

    02.03

    Meat of swine, fresh, chilled or frozen.

     

     

    - Fresh or chilled:

     

    0203.11.00

    - - Carcasses and half-carcasses

    25

    0203.12.00

    - - Hams, shoulders and cuts thereof, with bone in

    25

    0203.19.00

    - - Other

    25

     

    - Frozen:

     

    0203.21.00

    - - Carcasses and half-carcasses

    15

    0203.22.00

    - - Hams, shoulders and cuts thereof, with bone in

    15

    0203.29.00

    - - Other

    15

     

     

     

    02.04

    Meat of sheep or goats, fresh, chilled or frozen.

     

    0204.10.00

    - Carcasses and half-carcasses of lamb, fresh or chilled

    7

     

    - Other meat of sheep, fresh or chilled:

     

    0204.21.00

    - - Carcasses and half-carcasses

    7

    0204.22.00

    - - Other cuts with bone in

    7

    0204.23.00

    - - Boneless

    7

    0204.30.00

    - Carcasses and half-carcasses of lamb, frozen

    7

     

    - Other meat of sheep, frozen:

     

    0204.41.00

    - - Carcasses and half-carcasses

    7

    0204.42.00

    - - Other cuts with bone in

    7

    0204.43.00

    - - Boneless

    7

    0204.50.00

    - Meat of goats

    7

     

     

     

    0205.00.00

    Meat of horses, asses, mules or hinnies, fresh, chilled or frozen.

    10

     

     

     

    02.06

    Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen.

     

    0206.10.00

    - Of bovine animals, fresh or chilled

    8

     

    - Of bovine animals, frozen:

     

    0206.21.00

    - - Tongues

    8

    0206.22.00

    - - Livers

    8

    0206.29.00

    - - Other

    8

    0206.30.00

    - Of swine, fresh or chilled

    8

     

    - Of swine, frozen:

     

    0206.41.00

    - - Livers

    8

    0206.49.00

    - - Other

    8

    0206.80.00

    - Other, fresh or chilled

    10

    0206.90.00

    - Other, frozen

    10

     

     

     

    02.07

    Meat and edible offal, of the poultry of heading 01.05, fresh, chilled or frozen.

     

     

    - Of fowls of the species Gallus domesticus:

     

    0207.11.00

    - - Not cut in pieces, fresh or chilled

    40

    0207.12.00

    - - Not cut in pieces, frozen

    40

    0207.13.00

    - - Cuts and offal, fresh or chilled

    40

    0207.14

    - - Cuts and offal, frozen:

     

    0207.14.10

    - - - Wings

    20

    0207.14.20

    - - - Thighs

    20

    0207.14.30

    - - - Livers

    20

     

    - - - Other:

     

    0207.14.91

    - - - - Mechanically deboned or separated meat

    20

    0207.14.99

    - - - - Other

    20

     

    - Of turkeys:

     

    0207.24.00

    - - Not cut in pieces, fresh or chilled

    40

    0207.25.00

    - - Not cut in pieces, frozen

    40

    0207.26.00

    - - Cuts and offal, fresh or chilled

    40

    0207.27

    - - Cuts and offal, frozen:

     

    0207.27.10

    - - - Livers

    20

     

    - - - Other:

     

    0207.27.91

    - - - - Mechanically deboned or separated meat

    20

    0207.27.99

    - - - - Other

    20

     

    - Of ducks:

     

    0207.41.00

    - - Not cut in pieces, fresh or chilled

    40

    0207.42.00

    - - Not cut in pieces, frozen

    40

    0207.43.00

    - - Fatty livers, fresh or chilled

    15

    0207.44.00

    - - Other, fresh or chilled

    15

    0207.45.00

    - - Other, frozen

    15

     

    - Of geese:

     

    0207.51.00

    - - Not cut in pieces, fresh or chilled

    40

    0207.52.00

    - - Not cut in pieces, frozen

    40

    0207.53.00

    - - Fatty livers, fresh or chilled

    15

    0207.54.00

    - - Other, fresh or chilled

    15

    0207.55.00

    - - Other, frozen

    15

    0207.60.00

    - Of guinea fowls

    40

     

     

     

    02.08

    Other meat and edible meat offal, fresh, chilled or frozen.

     

    0208.10.00

    - Of rabbits or hares

    10

    0208.30.00

    - Of primates

    10

    0208.40

    - Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia); of seals, sea lions and walruses (mammals of the suborder Pinnipedia):

     

    0208.40.10

    - - Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia)

    10

    0208.40.90

    - - Other

    5

    0208.50.00

    - Of reptiles (including snakes and turtles)

    10

    0208.60.00

    - Of camels and other camelids (Camelidae)

    5

    0208.90

    - Other:

     

    0208.90.10

    - - Frogs' legs

    10

    0208.90.90

    - - Other

    5

     

     

     

    02.09

    Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smoked.

     

    0209.10.00

    - Of pigs

    10

    0209.90.00

    - Other

    10

     

     

     

    02.10

    Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal.

     

     

    - Meat of swine:

     

    0210.11.00

    - - Hams, shoulders and cuts thereof, with bone in

    10

    0210.12.00

    - - Bellies (streaky) and cuts thereof

    10

    0210.19

    - - Other:

     

    0210.19.30

    - - - Bacon or boneless hams

    10

    0210.19.90

    - - - Other

    10

    0210.20.00

    - Meat of bovine animals

    15

     

    - Other, including edible flours and meals of meat or meat offal:

     

    0210.91.00

    - - Of primates

    20

    0210.92

    - - Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia); of seals, sea lions and walruses (mammals of the suborder Pinnipedia):

     

    0210.92.10

    - - - Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia)

    20

    0210.92.90

    - - - Other

    20

    0210.93.00

    - - Of reptiles (including snakes and turtles)

    20

    0210.99

    - - Other:

     

    0210.99.10

    - - - Freeze dried chicken dice

    20

    0210.99.20

    - - - Dried pork skin

    20

    0210.99.90

    - - - Other

    20

    Chapter 3

    Fish and crustaceans, molluscs and other aquatic invertebrates

    Notes

    1. This Chapter does not cover:

    (a) Mammals of heading 01.06;

    (b) Meat of mammals of heading 01.06 (heading 02.08 or 02.10)

    (c) Fish (including livers and roes thereof) or crustaceans, molluscs or other aquatic invertebrates, dead and unfit or unsuitable for human consumption by reason of either their species or their condition (Chapter 5); flours, meals or pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption (heading 23.01); or

    (d) Caviar or caviar substitutes prepared from fish eggs (heading 16.04).

    2. In this Chapter the term “pellets” means products which have been agglomerated either directly by compression or by the addition of a small quantity of binder.

    Code

    Description

    Rate
    (%)

     

     

     

    03.01

    Live fish.

     

     

    - Ornamental fish:

     

    0301.11

    - - Freshwater:

     

    0301.11.10

    - - - Fry

    15

     

    - - - Other:

     

    0301.11.91

    - - - - Koi carp (Cyprinus carpio)

    20

    0301.11.92

    - - - - Goldfish (Carassius auratus)

    20

    0301.11.93

    - - - - Siamese fighting fish (Beta splendens)

    20

    0301.11.94

    - - - - Oscars (Astonotus ocellatus)

    20

    0301.11.95

    - - - - Arowanas (Scleropages formosus)

    20

    0301.11.99

    - - - - Other

    20

    0301.19

    - - Other:

     

    0301.19.10

    - - - Fry

    15

    0301.19.90

    - - - Other

    20

     

    - Other live fish:

     

    0301.91.00

    - - Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)

    20

    0301.92.00

    - - Eels (Anguilla spp.)

    20

    0301.93

    - - Carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus):

     

    0301.93.10

    - - - Breeding, other than fry

    0

    0301.93.90

    - - - Other

    20

    0301.94.00

    - - Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis)

    20

    0301.95.00

    - - Southern bluefin tunas (Thunnus maccoyii)

    20

     

    0301.99

    - - Other:

     

     

     

    - - - Milkfish or lapu-lapu fry:

     

     

    0301.99.11

    - - - - Breeding

    0

     

    0301.99.19

    - - - - Other

    20

     

     

    - - - Other fish fry:

     

     

    0301.99.21

    - - - - Breeding

    0

     

    0301.99.29

    - - - - Other

    20

     

     

    - - - Other, marine fish:

     

     

    0301.99.31

    - - - - Milkfish, breeding

    0

     

    0301.99.39

    - - - - Other

    20

     

    0301.99.40

    - - - Other, freshwater fish

    20

     

     

     

     

     

    03.02

    Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 03.04.

     

     

     

    - Salmonidae, excluding livers and roes:

     

     

    0302.11.00

    - - Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)

    10

     

    0302.13.00

    - - Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus)

    10

     

    0302.14.00

    - - Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)

    10

     

    0302.19.00

    - - Other

    20

     

     

    - Flat fish (Pleuronectidae, Bothidae, Cynoglossidae,Soleidae, Scophthalmidae and Citharidae), excluding livers and roes:

     

     

    0302.21.00

    - - Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis)

    20

     

    0302.22.00

    - - Plaice (Pleuronectes platessa)

    20

     

    0302.23.00

    - - Sole (Solea spp.)

    20

     

    0302.24.00

    - - Turbots (Psetta maxima)

    15

     

    0302.29.00

    - - Other

    15

     

     

    - Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis), excluding livers and roes:

     

     

    0302.31.00

    - - Albacore or longfinned tunas (Thunnus alalunga)

    15

     

    0302.32.00

    - - Yellowfin tunas (Thunnus albacares)

    15

     

    0302.33.00

    - - Skipjack or stripe-bellied bonito

    20

     

    0302.34.00

    - - Bigeye tunas (Thunnus obesus)

    15

     

    0302.35.00

    - - Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis)

    15

     

    0302.36.00

    - - Southern bluefin tunas (Thunnus maccoyii)

    15

     

    0302.39.00

    - - Other

    15

     

    - Herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp.), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), jack and horse mackerel (Trachurus spp.), cobia (Rachycentron canadum) and swordfish (Xiphias gladius), excluding livers and roes:

     

    0302.41.00

    - - Herrings (Clupea harengus, Clupea pallasii)

    20

    0302.42.00

    - - Anchovies (Engraulis spp.)

    12

    0302.43.00

    - - Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus)

    20

    0302.44.00

    - - Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)

    15

    0302.45.00

    - - Jack and horse mackerel (Trachurus spp.)

    12

    0302.46.00

    - - Cobia (Rachycentron canadum)

    12

    0302.47.00

    - - Swordfish (Xiphias gladius)

    12

     

    - Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, excluding livers and roes:

     

    0302.51.00

    - - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)

    20

    0302.52.00

    - - Haddock (Melanogrammus aeglefinus)

    20

    0302.53.00

    - - Coalfish (Pollachius virens)

    20

    0302.54.00

    - - Hake (Merluccius spp., Urophycis spp.)

    12

    0302.55.00

    - - Alaska Pollack (Theragra chalcogramma)

    12

    0302.56.00

    - - Blue whitings (Micromesistius poutassou, Micromesistius australis)

    12

    0302.59.00

    - - Other

    12

     

    - Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.), excluding livers and roes:

     

    0302.71.00

    - - Tilapias (Oreochromis spp.)

    20

    0302.72

    - - Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.):

     

    0302.72.10

    - - - Yellowtail catfish (Pangasius pangasius)

    20

    0302.72.90

    - - - Other

    20

    0302.73

    - - Carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus):

     

    0302.73.10

    - - - Mrigal (Cirrhinus cirrhosus)

    20

     

    0302.73.90

    - - - Other

    20

     

    0302.74.00

    - - Eels (Anguilla spp.)

    20

     

    0302.79.00

    - - Other

    20

     

     

    - Other fish, excluding livers and roes:

     

     

    0302.81.00

    - - Dogfish and other sharks

    15

     

    0302.82.00

    - - Rays and skates (Rajidae)

    12

     

    0302.83.00

    - - Toothfish (Dissostichus spp.)

    12

     

    0302.84.00

    - - Seabass (Dicentrarchus spp.)

    12

     

    0302.85.00

    - - Seabream (Sparidae)

    12

     

     

    - - Other:

     

     

     

    - - - Marine fish:

     

     

    0302.89.12

    - - - - Longfin mojarra (Pentaprion longimanus)

    12

     

    0302.89.13

    - - - - Bluntnose lizardfish (Trachinocephalus myops)

    12

     

    0302.89.14

    - - - - Savalai hairtails (Lepturacanthus savala), Belanger’s croakers (Johnius belangerii), Reeve’s croakers (Chrysochir aureus) and bigeye croakers (Pennahia anea)

    12

     

    0302.89.15

    - - - - Indian mackerel (Rastrelliger kanagurta) and island mackerel (Rastrelliger faughni)

    12

     

    0302.89.16

    - - - - Torpedo scads (Megalaspis cordyla), spotted sicklefish (Drepane punctata) and great barracudas (Sphyraena barracuda)

    12

     

    0302.89.17

    - - - - Silver pomfrets (Pampus argenteus) and black pomfrets (Parastromatus niger)

    12

     

    0302.89.18

    - - - - Mangrove red snappers (Lutjanus argentimaculatus)

    12

     

    0302.89.19

    - - - - Other

    12

     

     

    - - - Other:

     

     

    0302.89.22

    - - - - Rohu (Labeo rohita), catla (Catla catla)and swamp barb (Puntius chola)

    20

     

    0302.89.24

    - - - - Snakeskin gourami ( Trichogaster pectoralis)

    20

     

    0302.89.26

    - - - - Indian threadfins (Polynemus indicus) and silver grunts (pomadasys argenteus)

    20

     

    0302.89.27

    - - - - Hilsa shad (Tenualosa ilisha)

    20

     

    0302.89.28

    - - - - Wallago (Wallago attu) and giant river-catfish (Sperata seenghala)

    20

     

    0302.89.29

    - - - - Other

    20

     

    0302.90.00

    - Livers and roes

    20

     

     

     

     

     

    03.03

    Fish, frozen, excluding fish fillets and other fish meat of heading 03.04.

     

     

     

    - Salmonidae, excluding livers and roes:

     

     

    0303.11.00

    - - Sockeye salmon (red salmon) (Oncorhynchus nerka)

    15

     

    0303.12.00

    - - Other Pacific salmon (Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus)

    12

     

    0303.13.00

    - - Atlantic salmon (Salmo salar) and Danube salmon (Hucho Hucho)

    10

     

    0303.14.00

    - - Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)

    10

    0303.19.00

    - - Other

    16

     

    - Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.), excluding livers and roes

     

    0303.23.00

    - - Tilapias (Oreochromis spp.)

    20

    0303.24.00

    - - Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.)

    20

    0303.25.00

    - - Carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus)

    20

    0303.26.00

    - - Eels (Anguilla spp.)

    15

    0303.29.00

    - - Other

    20

     

    - Flat fish (Pleuronectidae, Bothidae, Cynoglossidae,Soleidae, Scophthalmidae and Citharidae), excluding livers and roes:

     

    0303.31.00

    - - Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis)

    12

    0303.32.00

    - - Plaice (Pleuronectes platessa)

    20

    0303.33.00

    - - Sole (Solea spp.)

    20

    0303.34.00

    - - Turbots (Psetta maxima)

    15

    0303.39.00

    - - Other

    15

     

    - Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis), excluding livers and roes:

     

    0303.41.00

    - - Albacore or longfinned tunas (Thunnus alalunga)

    12

    0303.42.00

    - - Yellowfin tunas (Thunnus albacares)

    20

    0303.43.00

    - - Skipjack or stripe-bellied bonito

    15

    0303.44.00

    - - Bigeye tunas (Thunnus obesus)

    20

    0303.45.00

    - - Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis)

    14

    0303.46.00

    - - Southern bluefin tunas (Thunnus maccoyii)

    15

    0303.49.00

    - - Other

    15

     

    - Herrings (Clupea harengus, Clupea pallasii), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), jack and horse mackerel (Trachurus spp.), cobia (Rachycentron canadum) and swordfish (Xiphias gladius), excluding livers and roes:

     

    0303.51.00

    - - Herrings (Clupea harengus, Clupea pallasii)

    10

     

    0303.53.00

    - - Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus)

    20

     

    0303.54.00

    - - Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)

    13

     

    0303.55.00

    - - Jack and horse mackerel (Trachurus spp.)

    10

     

    0303.56.00

    - - Cobia (Rachycentron canadum)

    10

     

    0303.57.00

    - - Swordfish (Xiphias gladius)

    10

     

     

    - Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, excluding livers and roes:

     

     

    0303.63.00

    - - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)

    14

     

    0303.64.00

    - - Haddock (Melanogrammus aeglefinus)

    14

     

    0303.65.00

    - - Coalfish (Pollachius virens)

    14

     

    0303.66.00

    - - Hake (Merluccius spp., Urophycis spp.)

    12

     

    0303.67.00

    - - Alaska Pollack (Theragra chalcogramma)

    10

     

    0303.68.00

    - - Blue whitings (Micromesistius poutassou, Micromesistius australis)

    10

     

    0303.69.00

    - - Other

    10

     

     

    - Other fish, excluding livers and roes:

     

     

    0303.81.00

    - - Dogfish and other sharks

    15

     

    0303.82.00

    - - Rays and skates (Rajidae)

    10

     

    0303.83.00

    - - Toothfish (Dissostichus spp.)

    10

     

    0303.84.00

    - - Seabass (Dicentrarchus spp.)

    20

     

    0303.89

    - - Other:

     

     

     

    - - - Marine fish:

     

     

    0303.89.12

    - - - - Longfin mojarra (Pentaprion longimanus)

    10

     

    0303.89.13

    - - - - Bluntnose lizardfish (Trachinocephalus myops)

    10

     

    0303.89.14

    - - - - Savalai hairtails (Lepturacanthus savala), Belanger’s croakers (Johnius belangerii), Reeve’s croakers (Chrysochir aureus) and bigeye croakers (Pennahia anea)

    10

     

    0303.89.15

    - - - - Indian mackerel (Rastrelliger kanagurta) and island mackerel (Rastrelliger faughni)

    10

     

    0303.89.16

    - - - - Torpedo scads (Megalaspis cordyla), spotted sicklefish (Drepane punctata) and great barracudas (Sphyraena barracuda)

    10

     

    0303.89.17

    - - - - Silver pomfrets (Pampus argenteus) and black pomfrets (Parastromatus niger)

    10

     

    0303.89.18

    - - - - Mangrove red snappers (Lutjanus argentimaculatus)

    10

     

    0303.89.19

    - - - - Other

    10

     

     

    - - - Other:

     

     

    0303.89.22

    - - - - Rohu (Labeo rohita), catla (Catla catla)and swamp barb (Puntius chola)

    20

     

    0303.89.24

    - - - - Snakeskin gourami (Trichogaster pectoralis)

    20

     

    0303.89.26

    - - - - Indian threadfins (Polynemus indicus) and silver grunts (pomadasys argenteus)

    20

    0303.89.27

    - - - - Hilsa shad (Tenualosa ilisha)

    20

    0303.89.28

    - - - - Wallago (Wallago attu) and giant river-catfish (Sperata seenghala)

    20

    0303.89.29

    - - - - Other

    20

    0303.90

    - Livers and roes:

     

    0303.90.10

    - - Livers

    12

    0303.90.20

    - - Roes

    12

     

     

     

    03.04

    Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen.

     

     

    - Fresh or chilled fillets of tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.):

     

    0304.31.00

    - - Tilapias (Oreochromis spp.)

    15

    0304.32.00

    - - Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.)

    15

    0304.33.00

    - - Nile Perch (Lates niloticus)

    15

    0304.39.00

    - - Other

    15

     

    - Fresh or chilled fillets of other fish:

     

    0304.41.00

    - - Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)

    15

    0304.42.00

    - - Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)

    15

    0304.43.00

    - - Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae)

    15

    0304.44.00

    - - Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae

    15

    0304.45.00

    - - Swordfish (Xiphias gladius)

    15

    0304.46.00

    - - Toothfish (Dissostichus spp.)

    15

    0304.49.00

    - - Other

    15

     

    - Other, fresh or chilled:

     

    0304.51.00

    - - Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius Carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)

    15

    0304.52.00

    - - Salmonidae

    15

     

    0304.53.00

    - - Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae

    15

     

    0304.54.00

    - - Swordfish (Xiphias gladius)

    15

     

    0304.55.00

    - - Toothfish (Dissostichus spp.)

    15

     

    0304.59.00

    - - Other

    15

     

     

    - Frozen fillets of tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius Carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.):

     

     

    0304.61.00

    - - Tilapias (Oreochromis spp.)

    15

     

    0304.62.00

    - - Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.)

    15

     

    0304.63.00

    - - Nile Perch (Lates niloticus)

    15

     

    0304.69.00

    - - Other

    15

     

     

    - Frozen fillets of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae:

     

     

    0304.71.00

    - - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)

    15

     

    0304.72.00

    - - Haddock (Melanogrammus aeglefinus)

    15

     

    0304.73.00

    - - Coalfish (Pollachius virens)

    15

     

    0304.74.00

    - - Hake (Merluccius spp., Urophycis spp.)

    15

     

    0304.75.00

    - - Alaska Pollack (Theragra chalcogramma)

    15

     

    0304.79.00

    - - Other

    15

     

     

    - Frozen fillets of other fish:

     

     

    0304.81.00

    - - Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)

    15

     

    0304.82.00

    - - Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)

    15

     

    0304.83.00

    - - Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae)

    15

     

    0304.84.00

    - - Swordfish (Xiphias gladius)

    15

    0304.85.00

    - - Toothfish (Dissostichus spp.)

    15

    0304.86.00

    - - Herrings (Clupea harengus, Clupea pallasii)

    15

    0304.87.00

    - - Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis)

    15

    0304.89.00

    - - Other

    15

     

    - Other, frozen:

     

    0304.91.00

    - - Swordfish (Xiphias gladius)

    15

    0304.92.00

    - - Toothfish (Dissostichus spp.)

    15

    0304.93.00

    - - Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius Carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)

    15

    0304.94.00

    - - Alaska Pollack (Theragra chalcogramma)

    15

    0304.95.00

    - - Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than Alaska Pollack (Theragra chalcogramma)

    15

    0304.99.00

    - - Other

    15

     

     

     

    03.05

    Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption.

     

    0305.10.00

    - Flours, meals and pellets of fish, fit for human consumption

    20

    0305.20

    - Livers and roes of fish, dried, smoked, salted or in brine:

     

    0305.20.10

    - - Of freshwater fish, dried, salted or in brine

    20

    0305.20.90

    - - Other

    20

     

    - Fish fillets, dried, salted or in brine, but not smoked:

     

    0305.31.00

    - - Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius Carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)

    20

    0305.32.00

    - - Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae

    20

    0305.39

    - - Other:

     

    0305.39.10

    - - - Freshwater garfish (Xenentodon cancila), yellowstriped goatfish (Upeneus vittatus) and long-rakered trevally (Ulua mentalis)

    20

     

    0305.39.20

    - - - Savalai hairtails (Lepturacanthus savala), Belanger’s croakers (Johnius belangerii), Reeve’s croakers (Chrysochir aureus) and bigeye croakers (Pennahia anea)

    20

     

    0305.39.90

    - - - Other

    20

     

     

    - Smoked fish, including fillets, other than edible fish offal:

     

     

    0305.41.00

    - - Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)

    15

     

    0305.42.00

    - - Herrings (Clupea harengus, Clupea pallasii)

    20

     

    0305.43.00

    - - Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)

    20

     

    0305.44.00

    - - Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius Carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)

    20

     

    0305.49.00

    - - Other

    20

     

     

    - Dried fish, other than edible fish offal, whether or not salted but not smoked:

     

     

    0305.51.00

    - - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)

    20

     

    0305.59

    - - Other:

     

     

    0305.59.20

    - - - Marine fish

    20

     

    0305.59.90

    - - - Other

    20

     

     

    - Fish, salted but not dried or smoked and fish in brine, other than edible fish offal:

     

     

    0305.61.00

    - - Herrings (Clupea harengus, Clupea pallasii)

    20

     

    0305.62.00

    - - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)

    20

     

    0305.63.00

    - - Anchovies (Engraulis spp.)

    20

     

    0305.64.00

    - - Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius Carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)

    20

     

    0305.69

    - - Other:

     

    0305.69.10

    - - - Marine fish

    20

    0305.69.90

    - - - Other

    20

     

    - Fish fins, heads, tails, maws and other edible fish offal:

     

    0305.71.00

    - - Shark fins

    20

    0305.72

    - - Fish heads, tails and maws:

     

    0305.72.10

    - - - Fish maws

    5

    0305.72.90

    - - - Other

    15

    0305.79.00

    - - Other

    15

     

     

     

    03.06

    Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked crustaceans, whether in shell or not, whether or not cooked before or during the smoking process; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption.

     

     

    - Frozen:

     

    0306.11.00

    - - Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.)

    15

    0306.12.00

    - - Lobsters (Homarus spp.)

    10

    0306.14

    - - Crabs:

     

    0306.14.10

    - - - Soft shell crabs

    3

    0306.14.90

    - - - Other

    0

    0306.15.00

    - - Norway lobsters (Nephrops norvegicus)

    10

    0306.16.00

    - - Cold-water shrimps and prawns (Pandalus spp., Crangon crangon)

    3

    0306.17

    - - Other shrimps and prawns:

     

    0306.17.10

    - - - Giant tiger prawns (Penaeus monodon)

    12

    0306.17.20

    - - - Whiteleg shrimps (Liptopenaeus vannamei)

    12

    0306.17.30

    - - - Giant river prawns (Macrobrachium rosenbergii)

    12

    0306.17.90

    - - - Other

    0

    0306.19.00

    - - Other, including flours, meals and pellets of crustaceans, fit for human consumption

    0

     

    - Not frozen:

     

    0306.21

    - - Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.):

     

    0306.21.10

    - - - Breeding

    0

    0306.21.20

    - - - Other, live

    10

    0306.21.30

    - - - Fresh or chilled

    10

     

    - - - Other:

     

    0306.21.91

    - - - - In airtight containers

    10

    0306.21.99

    - - - - Other

    10

    0306.22

    - - Lobsters (Homarus spp.)

     

     

    0306.22.10

    - - - Breeding

    0

     

    0306.22.20

    - - - Other, live

    10

     

    0306.22.30

    - - - Fresh or chilled

    10

     

     

    - - - Other:

     

     

    0306.22.91

    - - - - In airtight containers

    10

     

    0306.22.99

    - - - - Other

    10

     

    0306.24

    - - Crabs:

     

     

    0306.24.10

    - - - Live

    0

     

    0306.24.20

    - - - Fresh or chilled

    0

     

     

    - - - Other:

     

     

    0306.24.91

    - - - - In airtight containers

    10

     

    0306.24.99

    - - - - Other

    10

     

    0306.25.00

    - - Norway lobsters (Nephrops norvegicus)

    10

     

    0306.26

    - - Cold-water shrimps and prawns (Pandalus spp., Crangon crangon):

     

     

    0306.26.10

    - - - Breeding

    0

     

    0306.26.20

    - - - Other, live

    0

     

    0306.26.30

    - - - Fresh or chilled

    0

     

     

    - - - Dried:

     

     

    0306.26.41

    - - - - In airtight containers

    10

     

    0306.26.49

    - - - - Other

    10

     

     

    - - - Other:

     

     

    0306.26.91

    - - - - In airtight containers

    10

     

    0306.26.99

    - - - - Other

    10

     

    0306.27

    - - Other shrimps and prawns:

     

     

     

    - - - Breeding:

     

     

    0306.27.11

    - - - - Giant tiger prawns (Penaeus monodon)

    0

     

    0306.27.12

    - - - - Whiteleg shrimps (Liptopenaeus vannamei)

    0

     

    0306.27.19

    - - - - Other

    0

     

     

    - - - Other, live:

     

     

    0306.27.21

    - - - - Giant tiger prawns (Penaeus monodon)

    10

     

    0306.27.22

    - - - - Whiteleg shrimps (Liptopenaeus vannamei)

    10

     

    0306.27.29

    - - - - Other

    0

     

     

    - - - Fresh or chilled:

     

     

    0306.27.31

    - - - - Giant tiger prawns (Penaeus monodon)

    10

     

    0306.27.32

    - - - - Whiteleg shrimps (Liptopenaeus vannamei)

    12

     

    0306.27.39

    - - - - Other

    0

     

     

    - - - Dried:

     

     

    0306.27.41

    - - - - In airtight containers

    10

     

    0306.27.49

    - - - - Other

    10

     

     

    - - - Other:

     

     

    0306.27.91

    - - - - In airtight containers

    10

     

    0306.27.99

    - - - - Other

    10

     

    0306.29

    - - Other, including flours, meals and pellets of crustaceans, fit for human consumption:

     

     

    0306.29.10

    - - - Live

    0

    0306.29.20

    - - - Fresh or chilled

    0

    0306.29.30

    - - - Flours, meals and pellets

    20

     

    - - - Other:

     

    0306.29.91

    - - - - In airtight containers

    10

    0306.29.99

    - - - - Other

    10

     

     

     

    03.07

    Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked molluscs, whether in shell or not, whether or not cooked before or during the smoking process; flours, meals and pellets of molluscs, fit for human consumption.

     

     

    - Oysters:

     

    0307.11

    - - Live, fresh or chilled:

     

    0307.11.10

    - - - Live

    0

    0307.11.20

    - - - Fresh or chilled

    0

    0307.19

    - - Other:

     

    0307.19.10

    - - - Frozen

    3

    0307.19.20

    - - - Dried, salted or in brine

    10

    0307.19.30

    - - - Smoked

    25

     

    - Scallops, including queen scallops, of the genera Pecten, Chlamys or Placopecten:

     

    0307.21

    - - Live, fresh or chilled:

     

    0307.21.10

    - - - Live

    0

    0307.21.20

    - - - Fresh or chilled

    0

    0307.29

    - - Other:

     

    0307.29.10

    - - - Frozen

    3

    0307.29.20

    - - - Dried, salted or in brine; smoked

    10

     

    - Mussels (Mytilus spp., Perna spp.):

     

    0307.31

    - - Live, fresh or chilled:

     

    0307.31.10

    - - - Live

    0

    0307.31.20

    - - - Fresh or chilled

    0

    0307.39

    - - Other:

     

    0307.39.10

    - - - Frozen

    0

    0307.39.20

    - - - Dried, salted or in brine; smoked

    10

     

    - Cuttle fish (Sepia officinalis, Rossia macrosoma,Sepiola spp.) and squid (Ommastrephes spp., Loligospp., Nototodarus spp., Sepioteuthis spp.):

     

    0307.41

    - - Live, fresh or chilled:

     

    0307.41.10

    - - - Live

    0

    0307.41.20

    - - - Fresh or chilled

    10

    0307.49

    - - Other:

     

    0307.49.10

    - - - Frozen

    10

    0307.49.20

    - - - Dried, salted or in brine

    10

    0307.49.30

    - - - Smoked

    25

     

    - Octopus (Octopus spp.):

     

     

    0307.51

    - - Live, fresh or chilled:

     

     

    0307.51.10

    - - - Live

    0

     

    0307.51.20

    - - - Fresh or chilled

    10

     

    0307.59

    - - Other:

     

     

    0307.59.10

    - - - Frozen

    15

     

    0307.59.20

    - - - Dried, salted or in brine

    10

     

    0307.59.30

    - - - Smoked

    25

     

    0307.60

    - Snails, other than sea snails:

     

     

    0307.60.10

    - - Live

    0

     

    0307.60.20

    - - Fresh, chilled or frozen

    0

     

    0307.60.30

    - - Dried, salted or in brine; smoked

    10

     

     

    - Clams, cockles and ark shells (families Arcidae, Arcticidae, Cardiidae, Donacidae, Hiatellidae, Mactridae, Mesodesmatidae, Myidae, Semelidae, Solecurtidae, Solenidae, Tridacnidae and Veneridae):

     

     

    0307.71

    - - Live, fresh or chilled:

     

     

    0307.71.10

    - - - Live

    3

     

    0307.71.20

    - - - Fresh or chilled

    0

     

    0307.79

    - - Other:

     

     

    0307.79.10

    - - - Frozen

    0

     

    0307.79.20

    - - - Dried, salted or in brine; smoked

    10

     

     

    - Abalone (Haliotis spp.):

     

     

    0307.81

    - - Live, fresh or chilled:

     

     

    0307.81.10

    - - - Live

    0

     

    0307.81.20

    - - - Fresh or chilled

    0

     

    0307.89

    - - Other:

     

     

    0307.89.10

    - - - Frozen

    0

     

    0307.89.20

    - - - Dried, salted or in brine; smoked

    10

     

     

    - Other, including flours, meals and pellets, fit for human consumption:

     

     

    0307.91

    - - Live, fresh or chilled:

     

     

    0307.91.10

    - - - Live

    3

     

    0307.91.20

    - - - Fresh or chilled

    0

     

    0307.99

    - - Other:

     

     

    0307.99.10

    - - - Frozen

    0

     

    0307.99.20

    - - - Dried, salted or in brine; smoked

    10

     

    0307.99.90

    - - - Other

    15

     

     

     

     

     

    03.08

    Aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen, dried, salted or in brine; smoked aquatic invertebrates other than crustaceans and molluscs, whether or not cooked before or during the smoking process; flours, meals and pellets of aquatic invertebrates other than crustaceans and molluscs, fit for human consumption.

     

     

     

    - Sea cucumbers (Stichopus japonicus, Holothurioidea):

     

    0308.11

    - - Live, fresh or chilled:

     

    0308.11.10

    - - - Live

    0

    0308.11.20

    - - - Fresh or chilled

    0

    0308.19

    - - Other:

     

    0308.19.10

    - - - Frozen

    0

    0308.19.20

    - - - Dried, salted or in brine

    10

    0308.19.30

    - - - Smoked

    25

     

    - Sea urchins (Strongylocentrotus spp., Paracentrotus lividus, Loxechinus albus, Echichinus esculentus):

     

    0308.21

    - - Live, fresh or chilled:

     

    0308.21.10

    - - - Live

    0

    0308.21.20

    - - - Fresh or chilled

    0

    0308.29

    - - Other:

     

    0308.29.10

    - - - Frozen

    0

    0308.29.20

    - - - Dried, salted or in brine

    10

    0308.29.30

    - - - Smoked

    25

    0308.30

    - Jellyfish (Rhopilema spp.):

     

    0308.30.10

    - - Live

    0

    0308.30.20

    - - Fresh or chilled

    0

    0308.30.30

    - - Frozen

    0

    0308.30.40

    - - Dried, salted or in brine

    10

    0308.30.50

    - - Smoked

    25

    0308.90

    - Other:

     

    0308.90.10

    - - Live

    0

    0308.90.20

    - - Fresh or chilled

    0

    0308.90.30

    - - Frozen

    0

    0308.90.40

    - - Dried, salted or in brine

    10

    0308.90.50

    - - Smoked

    25

    0308.90.90

    - - Other

    0

    Chapter 4

    Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included

    Notes

    1. The expression “milk” means full cream milk or partially or completely skimmed milk.

    2. For the purposes of heading 04.05:

    (a) The term “butter” means natural butter, whey butter or recombined butter (fresh, salted or rancid, including canned butter) derived exclusively from milk, with a milkfat content of 80% or more but not more than 95 % by weight, a maximum milk solids-not-fat content of 2 % by weight and a maximum water content of 16 % by weight. Butter does not contain added emulsifiers, but may contain sodium chloride, food colours, neutralising salts and cultures of harmless lactic-acid-producing bacteria.

    (b) The expression “dairy spreads” means a spreadable emulsion of the water-in-oil type, containing milkfat as the only fat in the product, with a milkfat content of 39 % or more but less than 80 % by weight.

    3. Products obtained by the concentration of whey and with the addition of milk or milkfat are to be classified as cheese in heading 04.06 provided that they have the three following characteristics:

    (a) a milkfat content, by weight of the dry matter, of 5 % or more;

    (b) a dry matter content, by weight, of at least 70 % but not exceeding 85 %; and

    (c) they are moulded or capable of being moulded.

    4. This Chapter does not cover:

    (a) Products obtained from whey, containing by weight more than 95 % lactose, expressed as anhydrous lactose calculated on the dry matter (heading 17.02); or

    (b) Albumins (including concentrates of two or more whey proteins, containing by weight more than 80 % whey proteins, calculated on the dry matter) (heading 35.02) or globulins (heading 35.04).

    Subheading Notes.

    1. For the purposes of subheading 0404.10, the expression “modified whey” means products consisting of whey constituents, that is, whey from which all or part of the lactose, proteins or minerals have been removed, whey to which natural whey constituents have been added, and products obtained by mixing natural whey constituents.

    2. For the purposes of subheading 0405.10 the term “butter” does not include dehydrated butter or ghee (subheading 0405.90).

    Code

    Description

    Rate
    (%)

     

     

     

    04.01

    Milk and cream, not concentrated nor containing added sugar or other sweetening matter.

     

    0401.10

    - Of a fat content, by weight, not exceeding 1%:

     

    0401.10.10

    - - In liquid form

    15

    0401.10.90

    - - Other

    15

    0401.20

    - Of a fat content, by weight, exceeding 1% but not exceeding 6%:

     

    0401.20.10

    - - In liquid form

    15

    0401.20.90

    - - Other

    15

    0401.40

    - Of a fat content, by weight, exceeding 6% but not exceeding 10%:

     

    0401.40.10

    - - Milk in liquid form

    15

    0401.40.20

    - - Milk in frozen form

    15

    0401.40.90

    - - Other

    15

    0401.50

    - Of a fat content, by weight, exceeding 10 %:

     

    0401.50.10

    - - In liquid form

    15

    0401.50.90

    - - Other

    15

     

     

     

    04.02

    Milk and cream, concentrated or containing added sugar or other sweetening matter.

     

    0402.10

    - In powder, granules or other solid forms, of a fat content, by weight, not exceeding 1.5%:

     

     

    - - Not containing added sugar or other sweetening matter:

     

    0402.10.41

    - - - In containers of a gross weight of 20 kg or more

    3

    0402.10.49

    - - - Other

    3

     

    - - Other:

     

    0402.10.91

    - - - In containers of a gross weight of 20 kg or more

    5

    0402.10.99

    - - - Other

    5

     

    - In powder, granules or other solid forms, of a fat content, by weight, not exceeding 1.5%:

     

    0402.21

    - - Not containing added sugar or other sweetening matter:

     

    0402.21.20

    - - - In containers of a gross weight of 20 kg or more

    3

    0402.21.90

    - - - Other

    3

    0402.29

    - - Other:

     

    0402.29.20

    - - - In containers of a gross weight of 20 kg or more

    5

    0402.29.90

    - - - Other

    5

     

    - Other:

     

    0402.91.00

    - - Not containing added sugar or other sweetening matter

    10

    0402.99.00

    - - Other

    20

     

     

     

    04.03

    Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa.

     

    0403.10

    - Yogurt:

     

    0403.10.20

    - - In liquid form, whether or not condensed

    20

    0403.10.90

    - - Other

    20

    0403.90

    - Other:

     

    0403.90.10

    - - Buttermilk

    20

    0403.90.90

    - - Other

    20

     

     

     

    04.04

    Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included.

     

     

    0404.10.00

    - Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter

    0

     

    0404.90.00

    - Other

    0

     

     

     

     

     

    04.05

    Butter and other fats and oils derived from milk; dairy spreads.

     

     

    0405.10.00

    - Butter

    13

     

    0405.20.00

    - Dairy spreads

    15

     

    0405.90

    - Other:

     

     

    0405.90.10

    - - Anhydrous butterfat

    5

     

    0405.90.20

    - - Butteroil

    5

     

    0405.90.30

    - - Ghee

    15

     

    0405.90.90

    - - Other

    5

     

     

     

     

     

    04.06

    Cheese and curd.

     

     

    0406.10

    - Fresh (unripened or uncured) cheese, including whey cheese, and curd:

     

     

    0406.10.10

    - - Fresh (unripened or uncured) cheese, including whey cheese

    10

     

    0406.10.20

    - - Curd

    10

     

    0406.20

    - Grated or powdered cheese, of all kinds:

     

     

    0406.20.10

    - - In packages of a gross weight exceeding 20kg

    10

     

    0406.20.90

    - - Other

    10

     

    0406.30.00

    - Processed cheese, not grated or powdered

    10

     

    0406.40.00

    - Blue-veined cheese and other cheese containing veins produced by Penicillium roqueforti

    10

     

    0406.90.00

    - Other cheese

    10

     

     

     

     

     

    04.07

    Birds’ eggs, in shell, fresh, preserved or cooked.

     

     

     

    - Fertilised eggs for incubation:

     

     

    0407.11.00

    - - Of fowls of the species Gallus domesticus

    0

     

    0407.19

    - - Other:

     

     

    0407.19.10

    - - - Of ducks

    0

     

    0407.19.90

    - - - Other

    0

     

     

    - Other fresh eggs:

     

     

    0407.21.00

    - - Of fowls of the species Gallus domesticus

    40

     

    0407.29

    - - Other:

     

     

    0407.29.10

    - - - Of ducks

    40

     

    0407.29.90

    - - - Other

    40

     

    0407.90

    - Other:

     

    0407.90.10

    - - Of fowls of the species Gallus domesticus

    40

    0407.90.20

    - - Of ducks

    40

    0407.90.90

    - - Other

    40

     

     

     

    04.08

    Birds’ eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter.

     

     

    - Egg yolks:

     

    0408.11.00

    - - Dried

    20

    0408.19.00

    - - Other

    20

     

    - Other:

     

    0408.91.00

    - - Dried

    20

    0408.99.00

    - - Other

    20

     

     

     

    0409.00.00

    Natural honey.

    10

     

     

     

    04.10

    Edible products of animal origin, not elsewhere specified or included.

     

    0410.00.10

    - Birds' nests

    5

    0410.00.90

    - Other

    5

    Article notes.

    1. Heading 0402: full cream milk or partially or completely skimmed milk, whether mixed with sugar or another sweetener. Apart from natural milk components, milk of such heading may contain a little amount of stabilizers (like disodique phosphate, trisodique citrate and calcium chloride) or a very little amount of antioxidant/anti-caking agent (like lipit phosphorus, unshaped silicon diocide) or may be added vitamin (additives like vitamin and minerals being natural substances) or may contain a little amount of chemicals like sodium carbonate) essential in the production and may be added a little amount of starch to keep milk in normal physical condition (not exceeding 5% of weight of milk).

    Chapter 2

    Edible products of animal origin, not elsewhere specified or included

    Notes.

    1. This Chapter does not cover:

    (a) Edible products (other than guts, bladders and stomachs of animals, whole and pieces thereof, and animal blood, liquid or dried);

    (b) Hides or skins (including furskins) other than goods of heading 05.05 and parings and similar waste of raw hides or skins of heading 05.11 (Chapter 41 or 43);

    c) Animal textile materials, other than horsehair and horsehair waste (Section XI); or

    (d) Prepared knots or tufts for broom or brush making (heading 96.03).

    2. For the purposes of heading 05.01, the sorting of hair by length (provided the root ends and tip ends respectively are not arranged together) shall be deemed not to constitute working.

    3. Throughout the Nomenclature, elephant, hippopotamus, walrus, narwhal and wild boar tusks, rhinoceros horns and the teeth of all animals are regarded as “ivory”.

    4. Throughout the Nomenclature, the expression “horsehair” means hair of the manes or tails of equine or bovine animals.

    Code

    Description

    Rate
    (%)

     

     

     

    0501.00.00

    Human hair, unworked, whether or not washed or scoured; waste of human hair.

    5

     

     

     

    05.02

    Pigs’, hogs’ or boars’ bristles and hair; badger hair and other brush making hair; waste of such bristles or hair.

     

    0502.10.00

    - Pigs’, hogs’ or boars’ bristles and hair and waste thereof

    5

    0502.90.00

    - Other

    5

     

     

     

    0504.00.00

    Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked.

    3

     

     

     

    05.05

    Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers.

     

    0505.10

    - Feathers of a kind used for stuffing; down:

     

    0505.10.10

    - - Duck feathers

    5

    0505.10.90

    - - Other

    5

    0505.90

    - Other:

     

    0505.90.10

    - - Duck feathers

    5

    0505.90.90

    - - Other

    5

     

     

     

    05.06

    Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or degelatinised; powder and waste of these products.

     

    0506.10.00

    - Ossein and bones treated with acid

    0

    0506.90.00

    - Other

    0

     

     

     

    05.07

    Ivory, tortoise-shell, whalebone and whalebone hair, horns, antlers, hooves, nails, claws and beaks, unworked or simply prepared but not cut to shape; powder and waste of these products.

     

    0507.10

    - Ivory; ivory powder and waste:

     

    0507.10.10

    - - Rhinoceros horns; ivory powder and waste

    3

    0507.10.90

    - - Other

    3

    0507.90

    - Other:

     

    0507.90.10

    - - Horns, antlers, hooves, nails, claws and beaks

    3

    0507.90.20

    - - Tortoise-shell

    5

    0507.90.90

    - - Other

    3

     

     

     

    05.08

    Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof.

     

    0508.00.10

    - Coral and similar materials

    5

    0508.00.20

    - Shells of molluscs, crustaceans or echinoderms

    5

    0508.00.90

    - Other

    5

     

     

     

    05.10

    Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved.

     

    0510.00.10

    - Cantharides

    0

    0510.00.20

    - Musk

    0

    0510.00.90

    - Other

    0

     

     

     

    05.11

    Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption.

     

    0511.10.00

    - Bovine semen

    0

     

    - Other:

     

    0511.91.00

    - - Products of fish or crustaceans, molluscs or other aquatic invertebrates; dead animals of Chapter 3

    5

    0511.99

    - - Other:

     

    0511.99.10

    - - - Domestic animal semen

    0

    0511.99.20

    - - - Silk worm eggs

    0

    0511.99.30

    - - - Natural sponges

    0

    0511.99.90

    - - - Other

    0

    SECTION II

    VEGETABLE PRODUCTS

    Note.

    1. In this Section the term “pellets” means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3 % by weight.

    Chapter 6

    Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage

    Note.

    1. Subject to the second part of heading 06.01, this Chapter covers only live trees and goods (including seedling vegetables) of a kind commonly supplied by nursery gardeners or florists for planting or for ornamental use; nevertheless it does not include potatoes, onions, shallots, garlic or other products of Chapter 7.

    2. Any reference in heading 06.03 or 06.04 to goods of any kind shall be construed as including a reference to bouquets, floral baskets, wreaths and similar articles made wholly or partly of goods of that kind, account not being taken of accessories of other materials. However, these headings do not include collages or similar decorative plaques of heading 97.01 .

    Code

    Description

    Rate
    (%)

     

     

     

    06.01

    Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or in flower; chicory plants and roots other than roots of heading 12.12.

     

    0601.10.00

    - Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant

    0

    0601.20

    - Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in growth or in flower; chicory plants and roots:

     

    0601.20.10

    - - Chicory plants

    0

    0601.20.20

    - - Chicory roots

    0

    0601.20.90

    - - Other

    0

     

     

     

    06.02

    Other live plants (including their roots), cuttings and slips; mushroom spawn.

     

    0602.10

    - Unrooted cuttings and slips:

     

    0602.10.10

    - - Of orchids

    0

    0602.10.20

    - - Of rubber trees

    0

    0602.10.90

    - - Other

    0

    0602.20.00

    - Trees, shrubs and bushes, grafted or not, of kinds which bear edible fruit or nuts

    0

    0602.30.00

    - Rhododendrons and azaleas, grafted or not

    0

    0602.40.00

    - Roses, grafted or not

    0

    0602.90

    - Other:

     

    0602.90.10

    - - Rooted orchid cuttings and slips

    0

    0602.90.20

    - - Orchid seedlings

    0

     

    0602.90.40

    - - Budded stumps of the genus Hevea

    0

     

    0602.90.50

    - - Seedlings of the genus Hevea

    0

     

    0602.90.60

    - - Budwood of the genus Hevea

    0

     

    0602.90.70

    - - Leatherleaf ferns

    0

     

    0602.90.90

    - - Other

    0

     

     

     

     

     

    06.03

    Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared.

     

     

     

    - Fresh:

     

     

    0603.11.00

    - - Roses

    20

     

    0603.12.00

    - - Carnations

    20

     

    0603.13.00

    - - Orchids

    20

     

    0603.14.00

    - - Chrysanthemums

    20

     

    0603.15.00

    - - Lilies (Lilium spp.)

    20

     

    0603.19.00

    - - Other

    20

     

    0603.90.00

    - Other

    20

     

     

     

     

     

    06.04

    Foliage, branches and other parts of plants, without flowers or flower buds, and grasses, mosses and lichens, being goods of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared.

     

     

    0604.20

    - Fresh:

     

     

    0604.20.10

    - - Mosses and lichens

    20

     

    0604.20.90

    - - Other

    20

     

    0604.90

    - Other:

     

     

    0604.90.10

    - - Mosses and lichens

    20

     

    0604.90.90

    - - Other

    20

     

    Chapter 7

    Edible vegetables and certain roots and tubers

    Note.

    1. This Chapter does not cover forage products of heading 12.14.

    2. In headings 07.09, 07.10, 07.11 and 07.12 the word “vegetables” includes edible mushrooms, truffles, olives, capers, marrows, pumpkins, aubergines, sweet corn (Zea mays var. saccharata), fruits of the genus Capsicum or of the genus Pimenta, fennel, parsley, chervil, tarragon, cress and sweet marjoram (Majorana hortensis or Origanum majorana).

    3. Heading 07.12 covers all dried vegetables of the kinds falling in headings 07.01 to 07.11, other than:

    (a) dried leguminous vegetables, shelled (heading 07.13);

    (b) sweet corn in the forms specified in headings 11.02 to 11.04;

    (c) flour, meal, powder, flakes, granules and pellets of potatoes (heading 11.05);

    (d) flour, meal and powder of the dried leguminous vegetables of heading 07.13 (heading 11.06).

    4. However, dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta are excluded from this Chapter (heading 09.04).

    Code

    Description

    Rate
    (%)

     

     

     

    07.01

    Potatoes, fresh or chilled.

     

    0701.10.00

    - Seed

    0

    0701.90.00

    - Other

    20

     

     

     

    0702.00.00

    Tomatoes, fresh or chilled.

    20

     

     

     

    07.03

    Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled.

     

    0703.10

    - Onions and shallots:

     

     

    - - Onions:

     

    0703.10.11

    - - - Bulbs for propagation

    0

    0703.10.19

    - - - Other

    15

     

    - - Shallots:

     

    0703.10.21

    - - - Bulbs for propagation

    0

    0703.10.29

    - - - Other

    20

    0703.20

    - Garlic:

     

    0703.20.10

    - - Bulbs for propagation

    0

    0703.20.90

    - - Other

    20

    0703.90

    - Leeks and other alliaceous vegetables:

     

    0703.90.10

    - - Bulbs for propagation

    0

    0703.90.90

    - - Other

    20

     

     

     

    07.04

    Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled.

     

    0704.10

    - Cauliflowers and headed broccoli:

     

    0704.10.10

    - - Cauliflowers

    20

     

    0704.10.20

    - - Headed broccoli

    20

     

    0704.20.00

    - Brussels sprouts

    20

     

    0704.90

    - Other:

     

     

     

    - - Cabbages:

     

     

    0704.90.11

    - - - Round (drumhead)

    20

     

    0704.90.19

    - - - Other

    20

     

    0704.90.90

    - - Other

    20

     

     

     

     

     

    07.05

    Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.

     

     

     

    - Lettuce:

     

     

    0705.11.00

    - - Cabbage lettuce (head lettuce)

    20

     

    0705.19.00

    - - Other

    20

     

     

    - Chicory:

     

     

    0705.21.00

    - - Witloof chicory (Cichorium intybus var. foliosum)

    20

     

    0705.29.00

    - - Other

    20

     

     

     

     

     

    07.06

    Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled.

     

     

    0706.10

    - Carrots and turnips:

     

     

    0706.10.10

    - - Carrots

    17

     

    0706.10.20

    - - Turnips

    20

     

    0706.90.00

    - Other

    20

     

     

     

     

     

    0707.00.00

    Cucumbers and gherkins, fresh or chilled.

    20

     

     

     

     

     

    07.08

    Leguminous vegetables, shelled or unshelled, fresh or chilled.

     

     

    0708.10.00

    - Peas (Pisum sativum)

    20

     

    0708.20

    - Beans (Vigna spp., Phaseolus spp.):

     

     

    0708.20.10

    - - French beans

    20

     

    0708.20.20

    - - Long beans

    20

     

    0708.20.90

    - - Other

    20

     

    0708.90.00

    - Other leguminous vegetables

    20

     

     

     

     

     

    07.09

    Other vegetables, fresh or chilled.

     

     

    0709.20.00

    - Asparagus

    15

     

    0709.30.00

    - Aubergines (egg-plants)

    15

     

    0709.40.00

    - Celery other than celeriac

    15

     

     

    - Mushrooms and truffles:

     

     

    0709.51.00

    - - Mushrooms of the genus Agaricus

    15

     

    0709.59

    - - Other:

     

     

    0709.59.10

    - - - Truffles

    20

     

    0709.59.90

    - - - Other

    15

     

    0709.60

    - Fruits of the genus Capsicum or of the genus Pimenta:

     

     

    0709.60.10

    - - Chillies (fruits of genus Capsicum)

    13

     

    0709.60.90

    - - Other

    13

    0709.70.00

    - Spinach, New Zealand spinach and orache spinach (garden spinach)

    15

     

    - Other:

     

    0709.91.00

    - - Globe artichokes

    15

    0709.92.00

    - - Olives

    12

    0709.93.00

    - - Pumpkins, squash and gourds (Cucurbita spp.)

    13

    0709.99.00

    - - Other

    13

     

     

     

    07.10

    Vegetables (uncooked or cooked by steaming or boiling in water), frozen.

     

    0710.10.00

    - Potatoes

    10

     

    - Leguminous vegetables, shelled or unshelled:

     

    0710.21.00

    - - Peas (Pisum sativum)

    17

    0710.22.00

    - - Beans (Vigna spp., Phaseolus spp.)

    17

    0710.29.00

    - - Other

    17

    0710.30.00

    - Spinach, New Zealand spinach and orache spinach (garden spinach)

    15

    0710.40.00

    - Sweet corn

    17

    0710.80.00

    - Other vegetables

    17

    0710.90.00

    - Mixtures of vegetables

    17

     

     

     

    07.11

    Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption.

     

    0711.20

    - Olives:

     

    0711.20.10

    - - Preserved by sulphur dioxide gas

    15

    0711.20.90

    - - Other

    15

    0711.40

    - Cucumbers and gherkins:

     

    0711.40.10

    - - Preserved by sulphur dioxide gas

    30

    0711.40.90

    - - Other

    30

     

    - Mushrooms and truffles:

     

    0711.51

    - - Mushrooms of the genus Agaricus:

     

    0711.51.10

    - - - Preserved by sulphur dioxide gas

    30

    0711.51.90

    - - - Other

    30

    0711.59

    - - Other:

     

    0711.59.10

    - - - Preserved by sulphur dioxide gas

    30

    0711.59.90

    - - - Other

    30

    0711.90

    - Other vegetables; mixtures of vegetables:

     

    0711.90.10

    - - Sweet corn

    30

    0711.90.20

    - - Chillies (fruits of genus Capsicum)

    30

     

    - - Capers:

     

    0711.90.31

    - - - Preserved by sulphur dioxide gas

    15

    0711.90.39

    - - - Other

    15

    0711.90.40

    - - Onions, preserved by sulphur dioxide gas

    30

    0711.90.50

    - - Onions, preserved other than by sulphur dioxide gas

    30

     

    0711.90.60

    - - Other, preserved by sulphur dioxide gas

    30

     

    0711.90.90

    - - Other

    30

     

     

     

     

     

    07.12

    Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared.

     

     

    0712.20.00

    - Onions

    30

     

     

    - Mushrooms, wood ears (Auricularia spp.), jelly fungi (Tremella spp.) and truffles:

     

     

    0712.31.00

    - - Mushrooms of the genus Agaricus

    30

     

    0712.32.00

    - - Wood ears (Auricularia spp.)

    30

     

    0712.33.00

    - - Jelly fungi (Tremella spp.)

    30

     

    0712.39

    - - Other:

     

     

    0712.39.10

    - - - Truffles

    30

     

    0712.39.20

    - - - Shiitake (dong-gu)

    30

     

    0712.39.90

    - - - Other

    30

     

    0712.90

    - Other vegetables; mixtures of vegetables:

     

     

    0712.90.10

    - - Garlic

    23

     

    0712.90.90

    - - Other

    23

     

     

     

     

     

    07.13

    Dried leguminous vegetables, shelled, whether or not skinned or split.

     

     

    0713.10

    - Peas (Pisum sativum):

     

     

    0713.10.10

    - - Suitable for sowing

    0

     

    0713.10.90

    - - Other

    15

     

    0713.20

    - Chickpeas (garbanzos):

     

     

    0713.20.10

    - - Suitable for sowing

    0

     

    0713.20.90

    - - Other

    15

     

     

    - Beans (Vigna spp., Phaseolus spp.):

     

     

    0713.31

    - - Beans of the species Vigna mungo (L.) Hepper or Vigna radiata (L.) Wilczek:

     

     

    0713.31.10

    - - - Suitable for sowing

    0

     

    0713.31.90

    - - - Other

    15

     

    0713.32

    - - Small red (Adzuki) beans (Phaseolus or Vigna angularis):

     

     

    0713.32.10

    - - - Suitable for sowing

    0

     

    0713.32.90

    - - - Other

    20

     

    0713.33

    - - Kidney beans, including white pea beans (Phaseolus vulgaris):

     

     

    0713.33.10

    - - - Suitable for sowing

    0

     

    0713.33.90

    - - - Other

    15

     

    0713.34

    - - Bambara beans (Vigna subterranea or Voandzeia subterranea):

     

     

    0713.34.10

    - - - Suitable for sowing

    0

     

    0713.34.90

    - - - Other

    20

     

    0713.35

    - - Cow peas (Vigna unguiculata):

     

     

    0713.35.10

    - - - Suitable for sowing

    0

     

    0713.35.90

    - - - Other

    20

    0713.39

    - - Other:

     

    0713.39.10

    - - - Suitable for sowing

    0

    0713.39.90

    - - - Other

    20

    0713.40

    - Lentils:

     

    0713.40.10

    - - Suitable for sowing

    0

    0713.40.90

    - - Other

    20

    0713.50

    - Broad beans (Vicia faba var. major) and horse beans (Vicia faba var. equina, Vicia faba var. minor):

     

    0713.50.10

    - - Suitable for sowing

    0

    0713.50.90

    - - Other

    20

    0713.60.00

    - Pigeon peas (Cajanus cajan)

    20

    0713.90

    - Other:

     

    0713.90.10

    - - Suitable for sowing

    0

    0713.90.90

    - - Other

    20

     

     

     

    07.14

    Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets; sago pith.

     

    0714.10

    - Manioc (cassava):

     

     

    - - Sliced or in the form of pellets:

     

    0714.10.11

    - - - Dried chips

    3

    0714.10.19

    - - - Other

    3

     

    - - Other:

     

    0714.10.91

    - - - Frozen

    3

    0714.10.99

    - - - Other

    3

    0714.20

    - Sweet potatoes:

     

    0714.20.10

    - - Frozen

    10

    0714.20.90

    - - Other

    10

    0714.30

    - Yams (Dioscorea spp.):

     

    0714.30.10

    - - Frozen

    10

    0714.30.90

    - - Other

    10

    0714.40

    - Taro (Colocasia spp.):

     

    0714.40.10

    - - Frozen

    10

    0714.40.90

    - - Other

    10

    0714.50

    - Yautia (Xanthosoma spp.):

     

    0714.50.10

    - - Frozen

    10

    0714.50.90

    - - Other

    10

    0714.90

    - Other:

     

     

    - - Sago pith:

     

    0714.90.11

    - - - Frozen

    10

    0714.90.19

    - - - Other

    10

     

    - - Other:

     

    0714.90.91

    - - - Frozen

    10

    0714.90.99

    - - - Other

    10

    Chapter 8

    Edible fruit and nuts; peel of citrus fruit or melons

    Note.

    1. This Chapter does not cover inedible nuts or fruits.

    2. Chilled fruits and nuts are to be classified in the same headings as the corresponding fresh fruits and nuts.

    3. Dried fruit or dried nuts of this Chapter may be partially rehydrated, or treated for the following purposes:

    (a) For additional preservation or stabilisation (for example, by moderate heat treatment, sulphuring, the addition of sorbic acid or potassium sorbate),

    (b) To improve or maintain their appearance (for example, by the addition of vegetable oil or small quantities of glucose syrup), provided that they retain the character of dried fruit or dried nuts.

    Code

    Description

    Rate
    (%)

     

     

     

    08.01

    Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled.

     

     

    - Coconuts:

     

    0801.11.00

    - - Desiccated

    30

    0801.12.00

    - - In the inner shell (endocarp)

    30

    0801.19.00

    - - Other

    30

     

    - Brazil nuts:

     

    0801.21.00

    - - In shell

    30

    0801.22.00

    - - Shelled

    30

     

    - Cashew nuts:

     

    0801.31.00

    - - In shell

    5

    0801.32.00

    - - Shelled

    25

     

     

     

    08.02

    Other nuts, fresh or dried, whether or not shelled or peeled.

     

     

    - Almonds:

     

    0802.11.00

    - - In shell

    15

    0802.12.00

    - - Shelled

    10

     

    - Hazelnuts or filberts (Corylus spp.):

     

    0802.21.00

    - - In shell

    20

    0802.22.00

    - - Shelled

    20

     

    - Walnuts:

     

    0802.31.00

    - - In shell

    10

    0802.32.00

    - - Shelled

    30

     

    - Chestnuts (Castanea spp.):

     

    0802.41.00

    - - In shell

    30

    0802.42.00

    - - Shelled

    30

     

    - Pistachios:

     

    0802.51.00

    - - In shell

    15

    0802.52.00

    - - Shelled

    15

     

    - Macadamia nuts:

     

    0802.61.00

    - - In shell

    30

    0802.62.00

    - - Shelled

    30

    0802.70.00

    - Kola nuts (Cola spp.)

    30

    0802.80.00

    - Areca nuts

    30

    0802.90.00

    - Other

    30

     

     

     

    08.03

    Bananas, including plantains, fresh or dried.

     

    0803.10.00

    - Plantains

    25

    0803.90.00

    - Other

    25

     

     

     

    08.04

    Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried.

     

    0804.10.00

    - Dates

    30

    0804.20.00

    - Figs

    30

    0804.30.00

    - Pineapples

    30

    0804.40.00

    - Avocados

    15

    0804.50

    - Guavas, mangoes and mangosteens:

     

    0804.50.10

    - - Guavas

    25

    0804.50.20

    - - Mangoes

    25

    0804.50.30

    - - Mangosteens

    25

     

     

     

    08.05

    Citrus fruit, fresh or dried.

     

    0805.10

    - Oranges:

     

    0805.10.10

    - - Fresh

    20

    0805.10.20

    - - Dried

    20

    0805.20.00

    - Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids

    30

    0805.40.00

    - Grapefruit, including pomelos

    40

    0805.50.00

    - Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia)

    20

    0805.90.00

    - Other

    40

     

     

     

    08.06

    Grapes, fresh or dried.

     

    0806.10.00

    - Fresh

    10

    0806.20.00

    - Dried

    13

     

     

     

    08.07

    Melons (including watermelons) and papaws (papayas), fresh.

     

     

    - Melons (including watermelons):

     

    0807.11.00

    - - Watermelons

    30

    0807.19.00

    - - Other

    30

    0807.20

    - Papaws (papayas):

     

    0807.20.10

    - - Mardi backcross solo (betik solo)

    30

    0807.20.90

    - - Other

    30

     

     

     

    08.08

    Apples, pears and quinces, fresh.

     

    0808.10.00

    - Apples

    10

    0808.30.00

    - Pears

    10

    0808.40.00

    - Quinces

    10

     

     

     

    08.09

    Apricots, cherries, peaches (including nectarines), plums and sloes, fresh.

     

    0809.10.00

    - Apricots

    20

     

    - Cherries:

     

    0809.21.00

    - - Sour cherries (Prunus cerasus)

    10

    0809.29.00

    - - Other

    10

    0809.30.00

    - Peaches, including nectarines

    20

    0809.40

    - Plums and sloes:

     

    0809.40.10

    - - Plums

    20

    0809.40.20

    - - Sloes

    20

     

     

     

    08.10

    Other fruit, fresh.

     

    0810.10.00

    - Strawberries

    15

    0810.20.00

    - Raspberries, blackberries, mulberries and loganberries

    15

    0810.30.00

    - Black, white or red currants and gooseberries

    15

    0810.40.00

    - Cranberries, bilberries and other fruits of the genus Vaccinium

    15

    0810.50.00

    - Kiwifruit

    7

    0810.60.00

    - Durians

    30

    0810.70.00

    - Persimmons

    25

    0810.90

    - Other:

     

    0810.90.10

    - - Longans (including mata kucing)

    25

    0810.90.20

    - - Lychees

    30

    0810.90.30

    - - Rambutan

    25

    0810.90.40

    - - Langsat; starfruit

    25

    0810.90.50

    - - Jackfruit (cempedak and nangka)

    25

    0810.90.60

    - - Tamarinds

    25

     

    - - Other:

     

    0810.90.91

    - - - Salacca (snake fruit)

    25

    0810.90.92

    - - - Dragon fruit

    25

    0810.90.93

    - - - Sapodilla (ciku fruit)

    25

    0810.90.99

    - - - Other

    25

     

     

     

    08.11

    Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter.

     

    0811.10.00

    - Strawberries

    30

    0811.20.00

    - Raspberries, blackberries, mulberries, loganberries, black, white or red currants and gooseberries

    30

    0811.90.00

    - Other

    30

     

     

     

    08.12

    Fruit and nuts, provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption.

     

    0812.10.00

    - Cherries

    30

    0812.90

    - Other:

     

    0812.90.10

    - - Strawberries

    30

    0812.90.90

    - - Other

    30

     

     

     

    08.13

    Fruit, dried, other than that of headings 08.01 to 08.06; mixtures of nuts or dried fruits of this Chapter.

     

    0813.10.00

    - Apricots

    30

    0813.20.00

    - Prunes

    30

    0813.30.00

    - Apples

    30

    0813.40

    - Other:

     

    0813.40.10

    - - Longans

    30

    0813.40.20

    - - Tamarinds

    30

    0813.40.90

    - - Other

    30

    0813.50

    - Mixtures of nuts or dried fruits of this Chapter:

     

    0813.50.10

    - - Of which cashew nuts or Brazil nuts predominate by weight

    30

    0813.50.20

    - - Of which other nuts predominate by weight

    30

    0813.50.30

    - - Of which dates predominate by weight

    30

    0813.50.40

    - - Of which avocados or oranges or mandarins (including tangerines and satsumas) predominate by weight

    30

    0813.50.90

    - - Other

    30

     

     

     

    0814.00.00

    Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions.

    10

    Chapter 9

    Coffee, tea, maté and spices

    Note.

    1. Mixtures of the products of headings 09.04 to 09.10 are to be classified as follows:

    (a) Mixtures of two or more of the products of the same heading are to be classified in that heading;

    (b) Mixtures of two or more of the products of different headings are to be classified in heading 09.10. The addition of other substances to the products of headings 09.04 to 09.10 (or to the mixtures referred to in paragraph (a) or (b) above) shall not affect their classification provided the resulting mixtures retain the essential character of the goods of those headings. Otherwise such mixtures are not classified in this Chapter; those constituting mixed condiments or mixed seasonings are classified in heading 21.03.

    2. This Chapter does not cover Cubeb pepper (Piper cubeba) or other products of heading 12.11.

    Code

    Description

    Rate
    (%)

     

     

     

    09.01

    Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion.

     

     

    - Coffee, not roasted:

     

    0901.11

    - - Not decaffeinated:

     

    0901.11.10

    - - - Arabica WIB or Robusta OIB

    15

    0901.11.90

    - - - Other

    15

    0901.12

    - - Decaffeinated:

     

    0901.12.10

    - - - Arabica WIB or Robusta OIB

    20

    0901.12.90

    - - - Other

    20

     

    - Coffee, roasted:

     

    0901.21

    - - Not decaffeinated:

     

    0901.21.10

    - - - Unground

    30

    0901.21.20

    - - - Ground

    30

    0901.22

    - - Decaffeinated:

     

    0901.22.10

    - - - Unground

    30

    0901.22.20

    - - - Ground

    30

    0901.90

    - Other:

     

    0901.90.10

    - - Coffee husks and skins

    30

    0901.90.20

    - - Coffee substitutes containing coffee

    30

     

     

     

    09.02

    Tea, whether or not flavoured.

     

    0902.10

    - Green tea (not fermented) in immediate packings of a content not exceeding 3 kg:

     

    0902.10.10

    - - Leaves

    40

    0902.10.90

    - - Other

    40

    0902.20

    - Other green tea (not fermented):

     

    0902.20.10

    - - Leaves

    40

    0902.20.90

    - - Other

    40

    0902.30

    - Black tea (fermented) and partly fermented tea, in immediate packings of a content not exceeding 3 kg:

     

    0902.30.10

    - - Leaves

    40

    0902.30.90

    - - Other

    40

    0902.40

    - Other black tea (fermented) and other partly fermented tea:

     

    0902.40.10

    - - Leaves

    40

    0902.40.90

    - - Other

    40

     

     

     

    0903.00.00

    Maté.

    30

     

     

     

    09.04

    Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta.

     

     

    - Pepper:

     

    0904.11

    - - Neither crushed nor ground:

     

    0904.11.10

    - - - White

    20

    0904.11.20

    - - - Black

    20

    0904.11.90

    - - - Other

    20

    0904.12

    - - Crushed or ground:

     

    0904.12.10

    - - - White

    20

    0904.12.20

    - - - Black

    20

    0904.12.90

    - - - Other

    20

     

    - Fruits of the genus Capsicum or of the genus Pimenta:

     

    0904.21

    - - Dried, neither crushed nor ground:

     

    0904.21.10

    - - - Chillies (Fruits of the genus Capsicum)

    20

    0904.21.90

    - - - Other

    20

    0904.22

    - - Crushed or ground:

     

    0904.22.10

    - - - Chillies (Fruits of the genus Capsicum)

    20

    0904.22.90

    - - - Other

    20

     

     

     

    09.05

    Vanilla.

     

    0905.10.00

    - Neither crushed nor ground

    20

    0905.20.00

    - Crushed or ground

    20

     

     

     

    09.06

    Cinnamon and cinnamon-tree flowers.

     

     

    - Neither crushed nor ground:

     

    0906.11.00

    - - Cinnamon (Cinnamomum zeylanicum Blume)

    20

    0906.19.00

    - - Other

    20

    0906.20.00

    - Crushed or ground

    20

     

     

     

    09.07

    Cloves (whole fruit, cloves and stems).

     

    0907.10.00

    - Neither crushed nor ground

    20

    0907.20.00

    - Crushed or ground

    20

     

     

     

    09.08

    Nutmeg, mace and cardamoms.

     

     

    - Nutmeg:

     

    0908.11.00

    - - Neither crushed nor ground

    20

    0908.12.00

    - - Crushed or ground

    20

     

    - Mace:

     

    0908.21.00

    - - Neither crushed nor ground

    20

    0908.22.00

    - - Crushed or ground

    20

     

    - Cardamoms:

     

    0908.31.00

    - - Neither crushed nor ground

    20

    0908.32.00

    - - Crushed or ground

    20

     

     

     

    09.09

    Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries.

     

     

    - Seeds of coriander:

     

    0909.21.00

    - - Neither crushed nor ground

    15

    0909.22.00

    - - Crushed or ground

    15

     

    - Seeds of cumin:

     

    0909.31.00

    - - Neither crushed nor ground

    15

    0909.32.00

    - - Crushed or ground

    15

     

    - Seeds of anise, badian, caraway or fennel; juniper berries:

     

    0909.61

    - - Neither crushed nor ground:

     

    0909.61.10

    - - - Of anise

    15

    0909.61.20

    - - - Of badian

    15

    0909.61.30

    - - - Of caraway

    15

    0909.61.90

    - - - Other

    15

    0909.62

    - - Crushed or ground:

     

    0909.62.10

    - - - Of anise

    15

    0909.62.20

    - - - Of badian

    15

    0909.62.30

    - - - Of caraway

    15

    0909.62.90

    - - - Other

    15

     

     

     

    09.10

    Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry and other spices.

     

     

    - Ginger:

     

    0910.11.00

    - - Neither crushed nor ground

    15

    0910.12.00

    - - Crushed or ground

    15

    0910.20.00

    - Saffron (curcuma)

    15

    0910.30.00

    - Turmeric (curcuma)

    15

     

    - Other spices:

     

    0910.91

    - - Mixtures referred to in Note 1(b) to this Chapter:

     

    0910.91.10

    - - - Curry

    15

    0910.91.90

    - - - Other

    15

    0910.99

    - - Other:

     

    0910.99.10

    - - - Thyme; bay leaves

    15

    0910.99.90

    - - - Other

    15

    Chapter 10

    Cereals

    Note.

    1. (A) The products specified in the headings of this Chapter are to be classified in those headings only if grains are present, whether or not in the ear or on the stalk.

    (B) The Chapter does not cover grains which have been hulled or otherwise worked. However, rice, husked, milled, polished, glazed, parboiled or broken remains classified in heading 10.06.

    2. Heading 10.05 does not cover sweet corn (Chapter 7).

    Subheading Notes.

    1. The term “durum wheat” means wheat of the Triticum durum species and the hybrids derived from the inter-specific crossing of Triticum durum which have the same number (28) of chromosomes as that species.

    Code

    Description

    Rate
    (%)

     

     

     

    10.01

    Wheat and meslin.

     

     

    - Durum wheat:

     

    1001.11.00

    - - Seed

    5

    1001.19.00

    - - Other

    5

     

    - Other:

     

    1001.91.00

    - - Seed

    5

    1001.99

    - - Other:

     

     

    - - - Fit for human consumption:

     

    1001.99.11

    - - - - Meslin

    5

    1001.99.19

    - - - - Other

    5

    1001.99.90

    - - - Other

    5

     

     

     

    10.02

    Rye.

     

    1002.10.00

    - Seed

    0

    1002.90.00

    - Other

    0

     

     

     

    10.03

    Barley.

     

    1003.10.00

    - Seed

    0

    1003.90.00

    - Other

    0

     

     

     

    10.04

    Oats.

     

    1004.10.00

    - Seed

    0

    1004.90.00

    - Other

    0

     

     

     

    10.05

    Maize (corn).

     

    1005.10.00

    - Seed

    0

    1005.90

    - Other:

     

    1005.90.10

    - - Popcorn

    30

    1005.90.90

    - - Other

    5

     

     

     

    10.06

    Rice.

     

     

    1006.10

    - Rice in the husk (paddy or rough):

     

     

    1006.10.10

    - - Suitable for sowing

    0

     

    1006.10.90

    - - Other

    40

     

    1006.20

    - Husked (brown) rice:

     

     

    1006.20.10

    - - Thai Hom Mali rice

    40

     

    1006.20.90

    - - Other

    40

     

    1006.30

    - Semi-milled or wholly milled rice, whether or not polished or glazed:

     

     

    1006.30.30

    - - Glutinous rice

    40

     

    1006.30.40

    - - Thai Hom Mali rice

    40

     

     

    - - Other:

     

     

    1006.30.91

    - - - Parboiled rice

    40

     

    1006.30.99

    - - - Other

    40

     

    1006.40

    - Broken rice:

     

     

    1006.40.10

    - - Of a kind used for animal feed

    40

     

    1006.40.90

    - - Other

    40

     

     

     

     

     

    10.07

    Grain sorghum.

     

     

    1007.10.00

    - Seed

    5

     

    1007.90.00

    - Other

    5

     

     

     

     

     

    10.08

    Buckwheat, millet and canary seeds; other cereals.

     

     

    1008.10.00

    - Buckwheat

    5

     

     

    - Millet:

     

     

    1008.21.00

    - - Seed

    0

     

    1008.29.00

    - - Other

    0

     

    1008.30.00

    - Canary seeds

    10

     

    1008.40.00

    - Fonio (Digitaria spp.)

    5

     

    1008.50.00

    - Quinoa (Chenopodium quinoa)

    5

     

    1008.60.00

    - Triticale

    5

     

    1008.90.00

    - Other cereals

    5

     

    Chapter 11

    Products of the milling industry; malt; starches; inulin; wheat gluten

    Note.

    1. This Chapter does not cover:

    (a) Roasted malt put up as coffee substitutes (heading 09.01 or 21.01);

    (b) Prepared flours, groats, meals or starches of heading 19.01;

    (c) Corn flakes or other products of heading 19.04;

    (d) Vegetables, prepared or preserved, of heading 20.01, 20.04 or 20.05;

    (e) Pharmaceutical products (Chapter 30); or

    (f) Starches having the character of perfumery, cosmetic or toilet preparations (Chapter 33).

    2. (A) Products from the milling of the cereals listed in the table below fall in this Chapter if they have, by weight on the dry product:

    (a) a starch content (determined by the modified Ewers polarimetric method) exceeding that indicated in Column (2); and

    (b) an ash content (after deduction of any added minerals) not exceeding that indicated in Column (3).

    Otherwise, they fall in heading 23.02. However, germ of cereals, whole, rolled, flaked or ground, is always classified in heading 11.04.

    (B) Products falling in this Chapter under the above provisions shall be classified in heading 11.01 or 11.02 if the percentage passing through a woven metal wire cloth sieve with the aperture indicated in Column (4) or (5) is not less, by weight, than that shown against the cereal concerned.

    Otherwise, they fall in heading 11.03 or 11.04.

    Cereals

    Starch content

    Ash content

    Rate of passage through a sieve with an aperture of

     

     

     

    315 micrometres
    (mircro)

    500 micrometres
    (mircro)

    (1)

    (2)

    (3)

    (4)

    (5)

    - Wheat and rye

    45%

    2.5%

    80%

    –

    - Barley

    45%

    3%

    80%

    –

    - Oats

    45%

    5%

    80%

    –

    - Maize (corn) and grain sorghum

    45%

    2%

    –

    90%

    - Rice

    45%

    1.6%

    80%

    –

    - Buckwheat

    45%

    4%

    80%

    –

    3. For the purposes of heading 11.03, the terms “groats” and “meal” mean products obtained by the fragmentation of cereal grains, of which:

    (a) in the case of maize (corn) products, at least 95 % by weight passes through a woven metal wire cloth sieve with an aperture of 2 mm;

    (b) in the case of other cereal products, at least 95 % by weight passes through a woven metal wire cloth sieve with an aperture of 1.25 mm.

    Code

    Description

    Rate
    (%)

     

     

     

    11.01

    Wheat or meslin flour.

     

    1101.00.10

    - Wheat flour

    15

    1101.00.20

    - Meslin flour

    15

     

     

     

    11.02

    Cereal flours other than of wheat or meslin.

     

    1102.20.00

    - Maize (corn) flour

    15

    1102.90

    - Other:

     

    1102.90.10

    - - Rice flour

    15

    1102.90.20

    - - Rye flour

    15

    1102.90.90

    - - Other

    15

     

     

     

    11.03

    Cereal groats, meal and pellets.

     

     

    - Groats and meal:

     

    1103.11

    - - Of wheat:

     

    1103.11.20

    - - - Durum or hard wheat semolina

    20

    1103.11.90

    - - - Other

    20

    1103.13.00

    - - Of maize (corn)

    10

    1103.19

    - - Of other cereals:

     

    1103.19.10

    - - - Of meslin

    20

    1103.19.20

    - - - Of rice

    20

    1103.19.90

    - - - Other

    20

    1103.20.00

    - Pellets

    20

     

     

     

    11.04

    Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading 10.06; germ of cereals, whole, rolled, flaked or ground.

     

     

    - Rolled or flaked grains:

     

    1104.12.00

    - - Of oats

    15

    1104.19

    - - Of other cereals:

     

    1104.19.10

    - - - Of maize (corn)

    5

    1104.19.90

    - - - Other

    5

     

    - Other worked grains (for example, hulled, pearled, sliced or kibbled):

     

    1104.22.00

    - - Of oats

    15

    1104.23.00

    - - Of maize (corn)

    5

    1104.29

    - - Of other cereals:

     

    1104.29.20

    - - - Of barley

    15

    1104.29.90

    - - - Other

    5

    1104.30.00

    - Germ of cereals, whole, rolled, flaked or ground

    15

     

     

     

    11.05

    Flour, meal, powder, flakes, granules and pellets of potatoes.

     

    1105.10.00

    - Flour, meal and powder

    30

    1105.20.00

    - Flakes, granules and pellets

    30

     

     

     

    11.06

    Flour, meal and powder of the dried leguminous vegetables of heading 07.13, of sago or of roots or tubers of heading 07.14 or of the products of Chapter 8.

     

    1106.10.00

    - Of the dried leguminous vegetables of heading 07.13

    30

    1106.20

    - Of sago or of roots or tubers of heading 07.14:

     

    1106.20.10

    - - Of manioc (cassava)

    30

     

    - - Of sago:

     

    1106.20.21

    - - - Meal

    30

    1106.20.29

    - - - Other

    30

    1106.20.90

    - - Other

    30

    1106.30.00

    - Of the products of Chapter 8

    30

     

     

     

    11.07

    Malt, whether or not roasted.

     

    1107.10.00

    - Not roasted

    5

    1107.20.00

    - Roasted

    5

     

     

     

    11.08

    Starches; inulin.

     

     

    - Starches:

     

    1108.11.00

    - - Wheat starch

    15

    1108.12.00

    - - Maize (corn) starch

    15

    1108.13.00

    - - Potato starch

    20

    1108.14.00

    - - Manioc (cassava) starch

    20

    1108.19

    - - Other starches:

     

    1108.19.10

    - - - Sago

    20

    1108.19.90

    - - - Other

    20

    1108.20.00

    - Inulin

    20

     

     

     

    1109.00.00

    Wheat gluten, whether or not dried.

    10

    Chapter 12

    Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder

    Note.

    1. Heading 12.07 applies, inter alia, to palm nuts and kernels, cotton seeds, castor oil seeds, sesamum seeds, mustard seeds, safflower seeds, poppy seeds and shea nuts (karite nuts). It does not apply to products of heading 08.01 or 08.02 or to olives (Chapter 7 or Chapter 20).

    2. Heading 12.08 applies not only to non-defatted flours and meals but also to flours and meals which have been partially defatted or defatted and wholly or partially refatted with their original oils. It does not, however, apply to residues of headings 23.04 to 23.06.

    3. For the purposes of heading 12.09, beet seeds, grass and other herbage seeds, seeds of ornamental flowers, vegetable seeds, seeds of forest trees, seeds of fruit trees, seeds of vetches (other than those of the species Vicia faba) or of lupines are to be regarded as “seeds of a kind used for sowing”.

    Heading 12.09 does not, however, apply to the following even if for sowing:

    (a) Leguminous vegetables or sweet corn (Chapter 7);

    (b) Spices or other products of Chapter 9;

    (c) Cereals (Chapter 10); or

    (d) Products of headings 12.01 to 12.07 or 12.11.

    4. Heading 12.11 applies, inter alia, to the following plants or parts thereof: basil, borage, ginseng, hyssop, liquorice, all species of mint, rosemary, rue, sage and wormwood.

    Heading 12.11 does not, however, apply to:

    (a) Medicaments of Chapter 30;

    (b) Perfumery, cosmetic or toilet preparations of Chapter 33; or

    (c) Insecticides, fungicides, herbicides, disinfectants or similar products of heading 38.08.

    5. For the purposes of heading 12.12, the term “seaweeds and other algae” does not include:

    (a) Dead single-cell micro-organisms of heading 21.02;

    (b) Cultures of micro-organisms of heading 30.02; or

    (c) Fertilisers of heading 31.01 or 31.05.

    Subheading Notes.

    1. For the purposes of subheading 1205.10, the expression “low erucic acid rape or colza seeds” means rape or colza seeds yielding a fixed oil which has an erucic acid content of less than 2 % by weight and yielding a solid component which contains less than 30 micromoles of glucosinolates per gram.

    Code

    Description

    Rate
    (%)

     

     

     

    12.01

    Soya beans, whether or not broken.

     

    1201.10.00

    - Seed

    0

    1201.90.00

    - Other

    0

     

     

     

    12.02

    Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken.

     

    1202.30.00

    - Seed

    0

     

    - Other:

     

    1202.41.00

    - - In shell

    10

    1202.42.00

    - - Shelled, whether or not broken

    10

     

     

     

    1203.00.00

    Copra.

    10

     

     

     

    1204.00.00

    Linseed, whether or not broken.

    10

     

     

     

    12.05

    Rape or colza seeds, whether or not broken.

     

    1205.10.00

    - Low erucic acid rape or colza seeds

    5

    1205.90.00

    - Other

    5

     

     

     

    1206.00.00

    Sunflower seeds, whether or not broken.

    10

     

     

     

    12.07

    Other oil seeds and oleaginous fruits, whether or not broken.

     

    1207.10

    - Palm nuts and kernels:

     

    1207.10.10

    - - Suitable for sowing

    5

    1207.10.20

    - - Not suitable for sowing

    5

     

    - Cotton seeds:

     

    1207.21.00

    - - Seed

    5

    1207.29.00

    - - Other

    5

    1207.30.00

    - Castor oil seeds

    10

    1207.40

    - Sesamum seeds:

     

    1207.40.10

    - - Edible

    5

    1207.40.90

    - - Other

    5

    1207.50.00

    - Mustard seeds

    5

    1207.60.00

    - Safflower (Carthamus tinctorius) seeds

    10

    1207.70.00

    - Melon seeds

    10

     

    - Other:

     

    1207.91.00

    - - Poppy seeds

    10

    1207.99

    - - Other:

     

    1207.99.40

    - - - Illipe seeds (Illipe nuts)

    10

    1207.99.90

    - - - Other

    10

     

     

     

    12.08

    Flours and meals of oil seeds or oleaginous fruits, other than those of mustard.

     

    1208.10.00

    - Of soya beans

    8

    1208.90.00

    - Other

    25

     

     

     

    12.09

    Seeds, fruit and spores, of a kind used for sowing.

     

    1209.10.00

    - Sugar beet seeds

    0

     

    - Seeds of forage plants:

     

     

    1209.21.00

    - - Lucerne (alfalfa) seeds

    0

     

    1209.22.00

    - - Clover (Trifolium spp.) seeds

    0

     

    1209.23.00

    - - Fescue seeds

    0

     

    1209.24.00

    - - Kentucky blue grass (Poa pratensis L.) seeds

    0

     

    1209.25.00

    - - Rye grass (Lolium multiflorum Lam., Lolium perenne L.) seeds.

    0

     

    1209.29

    - - Other:

     

     

    1209.29.10

    - - - Timothy grass seeds

    0

     

    1209.29.20

    - - - Other beet seeds

    0

     

    1209.29.90

    - - - Other

    0

     

    1209.30.00

    - Seeds of herbaceous plants cultivated principally for their flowers

    0

     

     

    - Other:

     

     

    1209.91

    - - Vegetable seeds:

     

     

    1209.91.10

    - - - Onion seeds

    0

     

    1209.91.90

    - - - Other

    0

     

    1209.99

    - - Other:

     

     

    1209.99.10

    - - - Rubber tree seeds or kenaf seeds

    0

     

    1209.99.90

    - - - Other

    0

     

     

     

     

     

    12.10

    Hop cones, fresh or dried, whether or not ground, powdered or in the form of pellets; lupulin.

     

     

    1210.10.00

    - Hop cones, neither ground nor powdered nor in the form of pellets

    5

     

    1210.20.00

    - Hop cones, ground, powdered or in the form of pellets; lupulin

    5

     

     

     

     

     

    12.11

    Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, fresh or dried, whether or not cut, crushed or powdered.

     

     

    1211.20

    - Ginseng roots:

     

     

    1211.20.10

    - - In cut, crushed or powdered forms

    5

     

    1211.20.90

    - - Other

    5

     

    1211.30

    - Coca leaf:

     

     

    1211.30.10

    - - In cut, crushed or powdered forms

    5

     

    1211.30.90

    - - Other

    5

     

    1211.40.00

    - Poppy straw

    0

     

    1211.90

    - Other:

     

     

     

    - - Of a kind used primarily in pharmacy:

     

     

    1211.90.11

    - - - Cannabis, in cut, crushed or powdered form

    10

     

    1211.90.12

    - - - Cannabis, in other forms

    0

     

    1211.90.13

    - - - Rauwolfia serpentina roots

    5

     

    1211.90.14

    - - - Other, in cut, crushed or powdered form

    10

     

    1211.90.19

    - - - Other

    0

     

     

    - - Other:

     

     

    1211.90.91

    - - - Pyrethrum, in cut, crushed or powdered form

    10

    1211.90.92

    - - - Pyrethrum, in other forms

    0

    1211.90.94

    - - - Sandalwood

    10

    1211.90.95

    - - - Agarwood (gaharu) chips

    10

    1211.90.96

    - - - Liquorice roots

    5

    1211.90.97

    - - - Bark of persea (Persea Kurzii Kosterm)

    0

    1211.90.98

    - - - Other, in cut, crushed or powdered form

    0

    1211.90.99

    - - - Other

    0

     

     

     

    12.12

    Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh, chilled, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichorium intybus sativum) of a kind used primarily for human consumption, not elsewhere specified or included.

     

     

    - Seaweeds and other algae:

     

    1212.21

    - - Fit for human consumption:

     

    1212.21.10

    - - - Eucheuma spp.

    10

    1212.21.20

    - - - Gracilaria lichenoides

    10

    1212.21.90

    - - - Other

    10

    1212.29

    - - Other:

     

     

    - - - Fresh, chilled or dried, of a kind used in dyeing, tanning, perfumery, pharmacy, or for insecticidal, fungicidal or similar purposes:

     

    1212.29.11

    - - - - Of a kind used in pharmacy

    10

    1212.29.19

    - - - - Other

    10

    1212.29.20

    - - - Other, fresh, chilled or dried

    10

    1212.29.30

    - - - Other, frozen

    10

     

    - Other:

     

    1212.91.00

    - - Sugar beet

    10

    1212.92.00

    - - Locust beans (carob)

    10

    1212.93

    - - Sugar cane:

     

    1212.93.10

    - - - Suitable for planting

    0

    1212.93.90

    - - - Other

    10

    1212.94.00

    - - Chicory roots

    10

    1212.99.00

    - - Other

    10

     

     

     

    1213.00.00

    Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets.

    10

     

     

     

    12.14

    Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets.

     

    1214.10.00

    - Lucerne (alfalfa) meal and pellets

    0

    1214.90.00

    - Other

    0

    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).

    Code

    Description

    Rate
    (%)

     

     

     

    13.01

    Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams).

     

    1301.20.00

    - Gum Arabic

    5

    1301.90

    - Other:

     

    1301.90.10

    - - Gum benjamin

    5

    1301.90.20

    - - Gum damar

    5

    1301.90.30

    - - Cannabis resins

    5

    1301.90.40

    - - Lac

    5

    1301.90.90

    - - Other

    5

     

     

     

    13.02

    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:

     

    1302.11

    - - Opium:

     

    1302.11.10

    - - - Pulvis opii

    5

    1302.11.90

    - - - Other

    5

    1302.12.00

    - - Of liquorice

    5

    1302.13.00

    - - Of hops

    5

    1302.19

    - - Other:

     

    1302.19.20

    - - - Extracts and tinctures of cannabis

    5

    1302.19.30

    - - - Other medicinal extracts

    5

    1302.19.40

    - - - Vegetable saps and extracts of pyrethrum or of the roots of plants containing rotenone

    5

    1302.19.50

    - - - Japan (or Chinese) lacquer (natural lacquer)

    5

    1302.19.90

    - - - Other

    5

    1302.20.00

    - Pectic substances, pectinates and pectates

    5

     

    - Mucilages and thickeners, whether or not modified, derived from vegetable products:

     

    1302.31.00

    - - Agar-agar

    5

    1302.32.00

    - - Mucilages and thickeners, whether or not modified, derived from locust beans, locust bean seeds or guar seeds

    5

    1302.39

    - - Other:

     

    1302.39.10

    - - - Carrageenan

    5

    1302.39.90

    - - - Other

    5

    Chapter 14

    Vegetable plaiting materials; vegetable products not elsewhere specified or included

    Note.

    1. This Chapter does not cover the following products which are to be classified in Section XI: vegetable materials or fibres of vegetable materials of a kind used primarily in the manufacture of textiles, however prepared, or other vegetable materials which have undergone treatment so as to render them suitable for use only as textile materials.

    2. Heading 14.01 applies, inter alia, to bamboos (whether or not split, sawn lengthwise, cut to length, rounded at the ends, bleached, rendered non-inflammable, polished or dyed), split osier, reeds and the like, to rattan cores and to drawn or split rattans. The heading does not apply to chipwood (heading 44.04).

    3. Heading 14.04 does not apply to wood wool (heading 44.05) and prepared knots or tufts for broom or brush making (heading 96.03).

    Code

    Description

    Rate
    (%)

     

     

     

    14.01

    Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark).

     

    1401.10.00

    - Bamboos

    5

    1401.20

    - Rattans:

     

     

    - - Whole:

     

    1401.20.11

    - - - Raw

    5

    1401.20.12

    - - - Washed and sulphurised

    5

    1401.20.19

    - - - Other

    5

     

    - - Split-core:

     

    1401.20.21

    - - - Not exceeding 12 mm in diameter

    5

    1401.20.29

    - - - Other

    5

    1401.20.30

    - - Split-skin

    5

    1401.20.90

    - - Other

    5

    1401.90.00

    - Other

    5

     

     

     

    14.04

    Vegetable products not elsewhere specified or included

     

    1404.20.00

    - Cotton linters

    5

    1404.90

    - Other:

     

    1404.90.20

    - - Of a kind used primarily in tanning or dyeing

    5

    1404.90.30

    - - Kapok

    5

    1404.90.90

    - - Other

    5

    SECTION III

    ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES

    Chapter 15

    Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes

    Noted.

    1. This Chapter does not cover:

    (a) Pig fat or poultry fat of heading 02.09;

    (b) Cocoa butter, fat or oil (heading 18.04);

    (c) Edible preparations containing by weight more than 15 % of the products of heading 04.05 (generally Chapter 21);

    (d) Greaves (heading 23.01) or residues of headings 23.04 to 23.06;

    (e) Fatty acids, prepared waxes, medicaments, paints, varnishes, soap, perfumery, cosmetic or toilet preparations, sulphonated oils or other goods of Section VI; or

    (f) Factice derived from oils (heading 40.02).

    2. Heading 15.09 does not apply to oils obtained from olives by solvent extraction (heading 15.10).

    3. Heading 15.18 does not cover fats or oils or their fractions, merely denatured, which are to be classified in the heading appropriate to the corresponding undenatured fats and oils and their fractions.

    4. Soap-stocks, oil foots and dregs, stearin pitch, glycerol pitch and wool grease residues fall in heading 15.22.

    Subheading Notes.

    1. For the purposes of subheadings 1514.11 and 1514.19, the expression “low erucic acid rape or colza oil” means the fixed oil which has an erucic acid content of less than 2 % by weight.

    Code

    Description

    Rate
    (%)

     

     

     

    15.01

    Pig fat (including lard) and poultry fat, other than that of heading 02.09 or 15.03.

     

    1501.10.00

    - Lard

    10

    1501.20.00

    - Other pig fat

    10

    1501.90.00

    - Other

    10

     

     

     

    15.02

    Fats of bovine animals, sheep or goats, other than those of heading 15.03.

     

    1502.10

    - Tallow:

     

    1502.10.10

    - - Edible

    10

    1502.10.90

    - - Other

    10

    1502.90

    - Other:

     

    1502.90.10

    - - Edible

    10

    1502.90.90

    - - Other

    10

     

     

     

     

     

    15.03

    Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared.

     

     

    1503.00.10

    - Lard stearin or oleostearin

    15

     

    1503.00.90

    - Other

    15

     

     

     

     

     

    15.04

    Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified.

     

     

    1504.10

    - Fish-liver oils and their fractions:

     

     

    1504.10.20

    - - Solid fractions

    5

     

    1504.10.90

    - - Other

    10

     

    1504.20

    - Fats and oils and their fractions, of fish, other than liver oils:

     

     

    1504.20.10

    - - Solid fractions

    5

     

    1504.20.90

    - - Other

    10

     

    1504.30

    - Fats and oils and their fractions, of marine mammals:

     

     

    1504.30.10

    - - Solid fractions

    5

     

    1504.30.90

    - - Other

    5

     

     

     

     

     

    15.05

    Wool grease and fatty substances derived therefrom (including lanolin).

     

     

    1505.00.10

    - Lanolin

    10

     

    1505.00.90

    - Other

    10

     

     

     

     

     

    1506.00.00

    Other animal fats and oils and their fractions, whether or not refined, but not chemically modified.

    10

     

     

     

     

     

    15.07

    Soya-bean oil and its fractions, whether or not refined, but not chemically modified.

     

     

    1507.10.00

    - Crude oil, whether or not degummed

    5

     

    1507.90

    - Other:

     

     

    1507.90.10

    - - Fractions of unrefined soya-bean oil

    5

     

    1507.90.90

    - - Other

    15

     

     

     

     

     

    15.08

    Ground-nut oil and its fractions, whether or not refined, but not chemically modified.

     

     

    1508.10.00

    - Crude oil

    5

     

    1508.90

    - Other:

     

     

    1508.90.10

    - - Fractions of unrefined ground-nut oil

    5

     

    1508.90.90

    - - Other

    25

     

     

     

     

     

    15.09

    Olive oil and its fractions, whether or not refined, but not chemically modified.

     

    1509.10

    - Virgin:

     

    1509.10.10

    - - In packings of a net weight not exceeding 30 kg

    5

    1509.10.90

    - - Other

    5

    1509.90

    - Other:

     

     

    - - Fractions of unrefined ground-nut oil:

     

    1509.90.11

    - - - In packings of a net weight not exceeding 30 kg

    5

    1509.90.19

    - - - Other

    5

     

    - - Other:

     

    1509.90.91

    - - - In packings of a net weight not exceeding 30 kg

    20

    1509.90.99

    - - - Other

    20

     

     

     

    15.10

    Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading 15.09.

     

    1510.00.10

    - Crude oil

    5

    1510.00.20

    - Fractions of unrefined ground-nut oil

    5

    1510.00.90

    - Other

    25

     

     

     

    15.11

    Palm oil and its fractions, whether or not refined, but not chemically modified.

     

    1511.10.00

    - Crude oil

    5

    1511.90

    - Other:

     

     

    - - Fractions of unrefined ground-nut oil:

     

    1511.90.11

    - - - Solid fractions

    7

    1511.90.19

    - - - Other

    7

     

    - - Other:

     

    1511.90.91

    - - - Solid fractions

    30

    1511.90.92

    - - - Other, in packings of a net weight not exceeding 20 kg

    30

    1511.90.99

    - - - Other

    30

     

     

     

    15.12

    Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified.

     

     

    - Sunflower-seed or safflower oil and fractions thereof:

     

    1512.11.00

    - - Crude oil

    5

    1512.19

    - - Other:

     

    1512.19.10

    - - - Fractions of unrefined sunflower-seed oil or safflower oil

    5

    1512.19.90

    - - - Other

    15

     

    - Cotton-seed oil and its fractions:

     

    1512.21.00

    - - Crude oil, whether or not gossypol has been removed

    5

     

    1512.29

    - - Other:

     

     

    1512.29.10

    - - - Fractions of unrefined cotton-seed oil

    5

     

    1512.29.90

    - - - Other

    25

     

     

     

     

     

    15.13

    Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified.

     

     

     

    - Coconut (copra) oil and its fractions:

     

     

    1513.11.00

    - - Crude oil

    5

     

    1513.19

    - - Other:

     

     

    1513.19.10

    - - - Fractions of unrefined ground-nut oil

    5

     

    1513.19.90

    - - - Other

    30

     

     

    - Palm kernel or babassu oil and fractions thereof:

     

     

    1513.21

    - - Crude oil:

     

     

    1513.21.10

    - - - Palm kernel oil

    7

     

    1513.21.90

    - - - Other

    7

     

    1513.29

    - - Other:

     

     

     

    - - - Fractions of unrefined palm kernel oil or of unrefined babassu oil:

     

     

    1513.29.11

    - - - - Solid fractions of unrefined palm kernel oil

    5

     

    1513.29.12

    - - - - Solid fractions of unrefined babassu oil

    5

     

    1513.29.13

    - - - - Other, of unrefined palm kernel oil (palm kernel olein)

    5

     

    1513.29.14

    - - - - Other, of unrefined babassu oil

    5

     

     

    - - - Other:

     

     

    1513.29.91

    - - - - Solid fractions of palm kernel oil

    25

     

    1513.29.92

    - - - - Solid fractions of babassu oil

    25

     

    1513.29.94

    - - - - Palm kernel olein, refined, bleached and deodorized (RBD)

    25

     

    1513.29.95

    - - - - Palm kernel oil, RBD

    35

     

    1513.29.96

    - - - - Other, palm kernel oil

    25

     

    1513.29.97

    - - - - Other, of babassu oil

    25

     

     

     

     

     

    15.14

    Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified.

     

     

     

    - Low erucic acid rape or colza oil and its fractions:

     

     

    1514.11.00

    - - Crude oil

    5

     

    1514.19

    - - Other:

     

     

    1514.19.10

    - - - Fractions of unrefined ground-nut oil

    5

     

    1514.19.90

    - - - Other

    5

     

     

    - Other:

     

     

    1514.91

    - - Crude oil:

     

     

    1514.91.10

    - - - Fractions of unrefined oil

    5

    1514.91.90

    - - - Other

    5

    1514.99

    - - Other:

     

    1514.99.10

    - - - Fractions of unrefined ground-nut oil

    5

     

    - - - Other:

     

    1514.99.91

    - - - - Fractions of unrefined oil

    20

    1514.99.99

    - - - - Other

    20

     

     

     

    15.15

    Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified.

     

     

    - Linseed oil and its fractions:

     

    1515.11.00

    - - Crude oil

    5

    1515.19.00

    - - Other

    15

     

    - Maize (corn) oil and its fractions:

     

    1515.21.00

    - - Crude oil

    5

    1515.29

    - - Other:

     

     

    - - - Fractions of unrefined ground-nut oil:

     

    1515.29.11

    - - - - Solid fractions

    5

    1515.29.19

    - - - - Other

    5

     

    - - - Other:

     

    1515.29.91

    - - - - Solid fractions

    20

    1515.29.99

    - - - - Other

    30

    1515.30

    - Castor oil and its fractions:

     

    1515.30.10

    - - Crude oil

    7

    1515.30.90

    - - Other

    15

    1515.50

    - Sesame oil and its fractions:

     

    1515.50.10

    - - Crude oil

    7

    1515.50.20

    - - Fractions of unrefined sesame oil

    5

    1515.50.90

    - - Other

    25

    1515.90

    - Other:

     

     

    - - Tengkawang oil:

     

    1515.90.11

    - - - Crude oil

    5

    1515.90.12

    - - - Fractions of unrefined ground-nut oil

    5

    1515.90.19

    - - - Other

    25

     

    - - Tung oil:

     

    1515.90.21

    - - - Crude oil

    5

    1515.90.22

    - - - Fractions of unrefined ground-nut oil

    5

    1515.90.29

    - - - Other

    10

     

    - - Jojoba oil:

     

    1515.90.31

    - - - Crude oil

    5

    1515.90.32

    - - - Fractions of unrefined ground-nut oil

    5

    1515.90.39

    - - - Other

    25

     

    - - Other:

     

    1515.90.91

    - - - Crude oil

    5

    1515.90.92

    - - - Fractions of unrefined ground-nut oil

    5

    1515.90.99

    - - - Other

    30

     

     

     

     

     

    15.16

    Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared.

     

     

    1516.10

    - Animal fats and oils and their fractions:

     

     

    1516.10.10

    - - In packings of a net weight of 10 kg or more

    22

     

    1516.10.90

    - - Other

    22

     

    1516.20

    - Vegetable fats and oils and their fractions:

     

     

     

    - - Re-esterified fats and oils and their fractions:

     

     

    1516.20.11

    - - - Of soya beans

    20

     

    1516.20.12

    - - - Of the fruit of the oil palm, crude

    25

     

    1516.20.13

    - - - Of the fruit of the oil palm, other than crude

    30

     

    1516.20.14

    - - - Of coconuts

    30

     

    1516.20.15

    - - - Of palm kernels, crude

    25

     

    1516.20.16

    - - - Palm kernel oil, refined, bleached and deodorized (RBD)

    30

     

    1516.20.17

    - - - Of ground-nuts

    25

     

    1516.20.18

    - - - Of linseed

    25

     

    1516.20.19

    - - - Other

    25

     

     

    - - Hydrogenated fats in flakes:

     

     

    1516.20.21

    - - - Of ground-nuts, soya beans, fruit of the oil palm, palm kernels or coconuts

    30

     

    1516.20.22

    - - - Of linseed

    25

     

    1516.20.23

    - - - Of olives

    25

     

    1516.20.29

    - - - Other

    30

     

     

    - - Other, palm stearin, with an iodine value not exceeding 48:

     

     

    1516.20.51

    - - - Unrefined

    25

     

    1516.20.52

    - - - Refined, bleached and deodorised (RBD)

    25

     

    1516.20.59

    - - - Other

    25

     

     

    - - Other:

     

     

    1516.20.92

    - - - Of linseed

    25

     

    1516.20.93

    - - - Of olives

    25

     

    1516.20.94

    - - - Of soya beans

    25

     

    1516.20.95

    - - - Hydrogenated castor oil (opal wax)

    30

     

    1516.20.96

    - - - Refined, bleached and deodorised (RBD) palm kernel stearin only

    25

     

    1516.20.97

    - - - Hydrogenated and refined, bleached and deodorised (RBD) palm kernel stearin or olein

    30

     

    1516.20.98

    - - - Other, of ground-nuts, palm oil or coconuts

    30

     

    1516.20.99

    - - - Other

    30

     

     

     

     

     

    15.17

    Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading 15.16.

     

     

    1517.10.00

    - Margarine, excluding liquid margarine

    25

    1517.90

    - Other:

     

    1517.90.10

    - - Imitation ghee

    30

    1517.90.20

    - - Liquid margarine

    25

    1517.90.30

    - - Of a kind used as mould release preparations

    30

     

    - - Imitation lard; shortening:

     

    1517.90.43

    - - - Shortening

    25

    1517.90.44

    - - - Imitation lard

    25

     

    - - Other mixtures or preparations of vegetable fats or oils or of their fractions:

     

    1517.90.50

    - - - Solid mixtures or preparations

    30

     

    - - - Liquid mixtures or preparations:

     

    1517.90.61

    - - - - In which ground-nut oil predominates

    30

    1517.90.62

    - - - - In which crude palm oil predominates

    30

    1517.90.63

    - - - - In which other palm oil predominates, in packings of a net weight of less than 20 kg

    30

    1517.90.64

    - - - - In which other palm oil predominates, in packings of a net weight of 20 kg or more

    30

    1517.90.65

    - - - - In which palm kernel oil predominates

    30

    1517.90.66

    - - - - In which palm kernel olein predominates

    30

    1517.90.67

    - - - - In which soya-bean oil predominates

    30

    1517.90.68

    - - - - In which illipe nut oil predominates

    30

    1517.90.69

    - - - - Other

    30

    1517.90.90

    - - Other

    30

     

     

     

    15.18

    Animal or vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 15.16; inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, not elsewhere specified or included.

     

     

    - Animal or vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified excluding those of heading 15.16:

     

    1518.00.12

    - - Animal fats and oils

    5

    1518.00.14

    - - Ground-nut, soya-bean, palm or coconut oil

    5

    1518.00.15

    - - Linseed oil and its fractions

    5

    1518.00.16

    - - Olive oil and its fractions

    5

    1518.00.19

    - - Other

    5

    1518.00.20

    - Inedible mixtures or preparations of animal fats or oils or of fractions of different fats or oils

    5

     

    - Inedible mixtures or preparations of vegetable fats or oils or of fractions of different fats or oils:

     

     

    1518.00.31

    - - Of the fruit of the oil palm or of palm kernels

    5

     

    1518.00.33

    - - Of linseed

    5

     

    1518.00.34

    - - Of lives

    5

     

    1518.00.35

    - - Of ground-nuts

    5

     

    1518.00.36

    - - Of soya beans or coconuts

    5

     

    1518.00.37

    - - Of cotton seeds

    5

     

    1518.00.39

    - - Other

    5

     

    1518.00.60

    - Inedible mixtures or preparations of animal fats or oils or of fractions thereof and vegetable fats or oils or fractions thereof

    5

     

     

     

     

     

    15.20

    Glycerol, crude; glycerol waters and glycerol lyes.

     

     

    1520.00.10

    - Crude glycerol

    3

     

    1520.00.90

    - Other

    5

     

     

     

     

     

    15.21

    Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured.

     

     

    1521.10.00

    - Vegetable waxes

    5

     

    1521.90

    - Other:

     

     

    1521.90.10

    - - Beeswax and other insect waxes

    5

     

    1521.90.20

    - - Spermaceti

    3

     

     

     

     

     

    15.22

    Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes.

     

     

    1522.00.10

    - Degras

    3

     

    1522.00.90

    - Other

    3

     

    SECTION IV

    PREPARED FOODSTUFF; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO

    Note.

    1. In this Section the term “pellets” means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3 % by weight.

    Chapter 16

    Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates

    Notes.

    1. This Chapter does not cover meat, meat offal, fish, crustaceans, molluscs or other aquatic invertebrates, prepared or preserved by the processes specified in Chapter 2 or 3 or heading 05.04.

    2. Food preparations fall in this Chapter provided that they contain more than 20 % by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof. In cases where the preparation contains two or more of the products mentioned above, it is classified in the heading of Chapter 16 corresponding to the component or components which predominate by weight. These provisions do not apply to the stuffed products of heading 19.02 or to the preparations of heading 21.03 or 21.04.

    Subheading Notes.

    1. For the purposes of subheading 1602.10, the expression “homogenised preparations” means preparations of meat, meat offal or blood, finely homogenised, put up for retail sale as infant food or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of meat or meat offal. This subheading takes precedence over all other subheadings of heading 16.02.

    2. The fish, crustaceans, molluscs and other aquatic invertebrates specified in the subheadings of heading 16.04 or 16.05 under their common names only, are of the same species as those mentioned in Chapter 3 under the same name.

    Code

    Description

    Rate
    (%)

     

     

     

    16.01

    Sausages and similar products, of meat, meat offal or blood; food preparations based on these products.

     

    1601.00.10

    - In airtight containers

    22

    1601.00.90

    - Other

    22

     

     

     

    16.02

    Other prepared or preserved meat, meat offal or blood.

     

    1602.10

    - Homogenised preparations:

     

     

    1602.10.10

    - - Containing pork, in airtight containers

    30

     

    1602.10.90

    - - Other

    30

     

    1602.20.00

    - Of liver of any animal

    30

     

     

    - Of poultry of heading 01.05:

     

     

    1602.31

    - - Of turkeys:

     

     

    1602.31.10

    - - - In airtight containers

    22

     

     

    - - - Other:

     

     

    1602.31.91

    - - - - Mechanically deboned or separated meat

    22

     

    1602.31.99

    - - - - Other

    22

     

    1602.32

    - - Of fowls of the species Gallus domesticus:

     

     

    1602.32.10

    - - - Chicken curry, in airtight containers

    40

     

    1602.32.90

    - - - Other

    22

     

    1602.39.00

    - - Other

    22

     

     

    - Of swine:

     

     

    1602.41

    - - Hams and cuts thereof:

     

     

    1602.41.10

    - - - In airtight containers

    22

     

    1602.41.90

    - - - Other

    22

     

    1602.42

    - - Shoulders and cuts thereof:

     

     

    1602.42.10

    - - - In airtight containers

    22

     

    1602.42.90

    - - - Other

    22

     

    1602.49

    - - Other, including mixtures:

     

     

     

    - - - Luncheon meat:

     

     

    1602.49.11

    - - - - In airtight containers

    22

     

    1602.49.19

    - - - - Other

    22

     

     

    - - - Other:

     

     

    1602.49.91

    - - - - In airtight containers

    22

     

    1602.49.99

    - - - - Other

    22

     

    1602.50.00

    - Of bovine animals

    35

     

    1602.90

    - Other, including preparations of blood of any animal:

     

     

    1602.90.10

    - - Mutton curry, in airtight containers

    35

     

    1602.90.90

    - - Other

    35

     

     

     

     

     

    16.03

    Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates.

     

     

    1603.00.10

    - Of chicken, with herbs

    30

     

    1603.00.20

    - Of chicken, without herbs

    30

     

    1603.00.30

    - Other, with herbs

    30

     

    1603.00.90

    - Other

    30

     

     

     

     

     

    16.04

    Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs.

     

     

     

    - Fish, whole or in pieces, but not minced:

     

    1604.11

    - - Salmon:

     

    1604.11.10

    - - - In airtight containers

    30

    1604.11.90

    - - - Other

    30

    1604.12

    - - Herrings:

     

    1604.12.10

    - - - In airtight containers

    30

    1604.12.90

    - - - Other

    30

    1604.13

    - - Sardines, sardinella and brisling or sprats:

     

     

    - - - Sardines:

     

    1604.13.11

    - - - - In airtight containers

    30

    1604.13.19

    - - - - Other

    30

     

    - - - Other:

     

    1604.13.91

    - - - - In airtight containers

    30

    1604.13.99

    - - - - Other

    30

    1604.14

    - - Tunas, skipjack and bonito (Sarda spp.):

     

     

    - - - In airtight containers:

     

    1604.14.11

    - - - -Tunas

    30

    1604.14.19

    - - - - Other

    30

    1604.14.90

    - - - Other

    30

    1604.15

    - - Mackerel:

     

    1604.15.10

    - - - In airtight containers

    30

    1604.15.90

    - - - Other

    30

    1604.16

    - - Anchovies:

     

    1604.16.10

    - - - In airtight containers

    35

    1604.16.90

    - - - Other

    35

    1604.17

    - - Eels:

     

    1604.17.10

    - - - In airtight containers

    30

    1604.17.90

    - - - Other

    30

    1604.19

    - - Other:

     

    1604.19.20

    - - - Horse mackerel, in airtight containers

    30

    1604.19.30

    - - - Other, in airtight containers

    30

    1604.19.90

    - - - Other

    30

    1604.20

    - Other prepared or preserved fish:

     

     

    - - Shark fins, ready for immediate consumption:

     

    1604.20.11

    - - - In airtight containers

    20

    1604.20.19

    - - - Other

    20

     

    - - Fish sausages:

     

    1604.20.21

    - - - In airtight containers

    30

    1604.20.29

    - - - Other

    30

     

    - - Other:

     

    1604.20.91

    - - - In airtight containers

    30

    1604.20.93

    - - - Frozen minced fish, boiled or steamed

    30

    1604.20.99

    - - - Other

    30

     

    - Caviar and caviar substitutes:

     

    1604.31.00

    - - Caviar

    35

     

    1604.32.00

    - - Caviar substitutes

    35

     

     

     

     

     

    16.05

    Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved.

     

     

    1605.10

    - Crab:

     

     

    1605.10.10

    - - In airtight containers

    35

     

    1605.10.90

    - - Other

    35

     

     

    - Shrimps and prawns:

     

     

    1605.21

    - - Not in airtight container:

     

     

    1605.21.10

    - - -Shrimp paste

    30

     

    1605.21.90

    - - - Other

    30

     

    1605.29

    - - Other:

     

     

    1605.29.10

    - - -Shrimp paste

    30

     

    1605.29.90

    - - - Other

    30

     

    1605.30.00

    - Lobster

    35

     

    1605.40.00

    - Other crustaceans

    35

     

     

    - Molluscs:

     

     

    1605.51.00

    - - Oysters

    25

     

    1605.52.00

    - - Scallops, including queen scallops

    25

     

    1605.53.00

    - - Mussels

    25

     

    1605.54.00

    - - Cuttle fish and squid

    25

     

    1605.55.00

    - - Octopus

    25

     

    1605.56.00

    - - Clams, cockles and arkshells

    25

     

    1605.57.00

    - - Abalone

    25

     

    1605.58.00

    - - Snails, other than sea snails

    25

     

    1605.59.00

    - - Other

    25

     

     

    - Other aquatic invertebrates:

     

     

    1605.61.00

    - - Sea cucumbers

    25

     

    1605.62.00

    - - Sea urchins

    25

     

    1605.63.00

    - - Jellyfish

    25

     

    1605.69.00

    - - Other

    25

     

    Chapter 17

    Sugars and sugar confectionery

    Note.

    1. This Chapter does not cover:

    (a) Sugar confectionery containing cocoa (heading 18.06);

    (b) Chemically pure sugars (other than sucrose, lactose, maltose, glucose and fructose) or other products of heading 29.40; or

    (c) Medicaments or other products of Chapter 30.

    Subheading Notes.

    1. For the purposes of subheadings 1701.12, 1701.13 and 1701.14, “raw sugar” means sugar whose content of sucrose by weight, in the dry state, corresponds to a polarimeter reading of less than 99.5°.

    2. Subheading 1701.13 covers only cane sugar obtained without centrifugation, whose content of sucrose by weight, in the dry state, corresponds to a polarimeter reading of 69° or more but less than 93°. The product contains only natural anhedral microcrystals, of irregular shape, not visible to the naked eye, which are surrounded by residues of molasses and other constituents of sugar cane.

    Code

    Description

    Rate
    (%)

     

     

     

    17.01

    Cane or beet sugar and chemically pure sucrose, in solid form.

     

     

    - Raw sugar not containing added flavouring or colouring matter:

     

    1701.12.00

    - - Beet sugar

    25

    1701.13.00

    - - Cane sugar specified in Subheading Note 2 to this Chapter

    25

    1701.14.00

    - - Other cane sugar

    25

     

    - Other:

     

    1701.91.00

    - - Containing added flavouring or colouring matter

    40

    1701.99

    - - Other:

     

     

    - - - Refined sugar:

     

    1701.99.11

    - - - - White

    40

    1701.99.19

    - - - - Other

    40

    1701.99.90

    - - - Other

    40

     

     

     

    17.02

    Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel.

     

     

    - Lactose and lactose syrup:

     

    1702.11.00

    - - Containing by weight 99% or more lactose, expressed as anhydrous lactose, calculated on the dry matter

    0

    1702.19.00

    - - Other

    0

    1702.20.00

    - Maple sugar and maple syrup

    10

    1702.30

    - Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20% by weight of fructose:

     

    1702.30.10

    - - Glucose

    15

     

    1702.30.20

    - - Glucose syrup

    15

     

    1702.40.00

    - Glucose and glucose syrup, containing in the dry state at least 20% but less than 50% by weight of fructose, excluding invert sugar

    15

     

    1702.50.00

    - Chemically pure fructose

    15

     

    1702.60

    - Other fructose and fructose syrup, containing in the dry state more than 50% by weight of fructose, excluding invert sugar:

     

     

    1702.60.10

    - - Fructose

    15

     

    1702.60.20

    - - Fructose syrup

    15

     

    1702.90

    - Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50% by weight of fructose:

     

     

     

    - - Maltose and maltose syrups:

     

     

    1702.90.11

    - - - Chemically pure maltose

    15

     

    1702.90.19

    - - - Other

    15

     

    1702.90.20

    - - Artificial honey, whether or not mixed with natural honey

    15

     

    1702.90.30

    - - Flavoured or coloured sugars (excluding maltose)

    15

     

    1702.90.40

    - - Caramel

    15

     

     

    - - Other:

     

     

    1702.90.91

    - - - Syrups

    15

     

    1702.90.99

    - - - Other

    15

     

     

     

     

     

    17.03

    Molasses resulting from the extraction or refining of sugar.

     

     

    1703.10

    - Cane molasses:

     

     

    1703.10.10

    - - Containing added flavouring or colouring matter

    10

     

    1703.10.90

    - - Other

    10

     

    1703.90

    - Other:

     

     

    1703.90.10

    - - Containing added flavouring or colouring matter

    10

     

    1703.90.90

    - - Other

    10

     

     

     

     

     

    17.04

    Sugar confectionery (including white chocolate), not containing cocoa.

     

     

    1704.10.00

    - Chewing gum, whether or not sugar-coated

    25

     

    1704.90

    - Other:

     

     

    1704.90.10

    - - Medicated pastilles and drops

    20

     

    1704.90.20

    - - White chocolate

    20

     

     

    - - Other:

     

     

    1704.90.91

    - - - Soft, containing gelatin

    15

     

    1704.90.99

    - - - Other

    15

     

    Chapter 18

    Cocoa and cocoa preparations

    Notes.

    1. This Chapter does not cover the preparations of heading 04.03, 19.01, 19.04, 19.05, 21.05, 22.02, 22.08, 30.03 or 30.04.

    2. Heading 18.06 includes sugar confectionery containing cocoa and, subject to Note 1 to this Chapter, other food preparations containing cocoa.

    Code

    Description

    Rate
    (%)

     

     

     

    1801.00.00

    Cocoa beans, whole or broken, raw or roasted.

    10

     

     

     

    1802.00.00

    Cocoa shells, husks, skins and other cocoa waste.

    10

     

     

     

    18.03

    Cocoa paste, whether or not defatted.

     

    1803.10.00

    - Not defatted

    10

    1803.20.00

    - Wholly or partly defatted

    10

     

     

     

    1804.00.00

    Cocoa butter, fat and oil.

    10

     

     

     

    1805.00.00

    Cocoa powder, not containing added sugar or other sweetening matter.

    20

     

     

     

    18.06

    Chocolate and other food preparations containing cocoa.

     

    1806.10.00

    - Cocoa powder, not containing added sugar or other sweetening matter

    20

    1806.20

    - Other preparations in blocks, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg:

     

    1806.20.10

    - - Chocolate confectionery in blocks, slabs or bars

    20

    1806.20.90

    - - Other

    18

     

    - Other, in blocks, slabs or bars:

     

    1806.31

    - - Filled:

     

    1806.31.10

    - - - Chocolate confectionery

    13

    1806.31.90

    - - - Other

    35

    1806.32

    - - Not filled:

     

    1806.32.10

    - - - Chocolate confectionery

    20

    1806.32.90

    - - - Other

    30

    1806.90

    - Other:

     

    1806.90.10

    - - Chocolate confectionery in tablets or pastilles

    13

    1806.90.30

    - - Food preparations of flour, meal, starch or malt extract, containing 40% or more but less than 50% by weight of cocoa

    25

    1806.90.40

    - - Food preparations of goods of headings 04.01 to 04.04, containing 5% or more but less than 10% by weight of cocoa, specially prepared for infant use, not put up for retail sale

    25

    1806.90.90

    - - Other

    20

    Chapter 19

    Preparations of cereals, flour, starch or milk; pastrycooks' products

    Notes.

    1. This Chapter does not cover:

    (a) Except in the case of stuffed products of heading 19.02, food preparations containing more than 20 % by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);

    (b) Biscuits or other articles made from flour or from starch, specially prepared for use in animal feeding (heading 23.09); or

    (c) Medicaments or other products of Chapter 30.

    2. For the purposes of heading 19.01:

    (a) The term “groats” means cereal groats of Chapter 11;

    (b) The terms “flour” and “meal” mean:

    (1) Cereal flour and meal of Chapter 11, and

    (2) Flour, meal and powder of vegetable origin of any Chapter, other than flour, meal or powder of dried vegetables (heading 07.12), of potatoes (heading 11.05) or of dried leguminous vegetables (heading 11.06).

    3. Heading 19.04 does not cover preparations containing more than 6 % by weight of cocoa calculated on a totally defatted basis or completely coated with chocolate or other food preparations containing cocoa of heading 18.06 (heading 18.06).

    4. For the purposes of heading 19.04, the expression “otherwise prepared” means prepared or processed to an extent beyond that provided for in the headings of or Notes to Chapter 10 or 11.

    Code

    Description

    Rate
    (%)

     

     

     

    19.01

    Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included.

     

    1901.10

    - Preparations for infant use, put up for retail sale:

     

    1901.10.10

    - - Of malt extract

    10

    1901.10.20

    - - Of goods of headings 04.01 to 04.04

    10

    1901.10.30

    - - Of soya-bean powder

    20

     

    - - Other:

     

    1901.10.91

    - - - Medical foods

    10

    1901.10.99

    - - - Other

    10

    1901.20

    - Mixes and doughs for the preparation of bakers' wares of heading 19.05:

     

    1901.20.10

    - - Of flour, groats, meal, starch or malt extract, not containing cocoa

    18

    1901.20.20

    - - Of flour, groats, meal, starch or malt extract, containing cocoa

    15

    1901.20.30

    - - Other, not containing cocoa

    18

    1901.20.40

    - - Other, containing cocoa

    15

    1901.90

    - Other:

     

     

    - - Preparations for infant use, not put up for retail sale:

     

    1901.90.11

    - - - Medical foods

    10

    1901.90.19

    - - - Other

    10

    1901.90.20

    - - Malt extract

    10

     

    - - Other, of goods of heading 04.01 to 04.04:

     

    1901.90.31

    - - - Filled milk

    10

    1901.90.32

    - - - Other, containing cocoa powder

    10

    1901.90.39

    - - - Other

    10

     

    - - Other soya-based preparations:

     

    1901.90.41

    - - - In powder form

    20

    1901.90.49

    - - - In other forms

    25

     

    - - Other:

     

    1901.90.91

    - - - Medical foods

    10

    1901.90.99

    - - - Other

    18

     

     

     

    19.02

    Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as Spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared.

     

     

    - Uncooked pasta, not stuffed or otherwise prepared:

     

    1902.11.00

    - - Containing eggs

    38

    1902.19

    - - Other:

     

    1902.19.20

    - - - Rice vermicelli (bee hoon)

    40

    1902.19.30

    - - - Transparent vermicelli

    20

    1902.19.40

    - - - Noodles

    20

    1902.19.90

    - - - Other

    20

    1902.20

    - Stuffed pasta, whether or not cooked or otherwise prepared:

     

    1902.20.10

    - - Stuffed with meat or meat offal

    38

    1902.20.30

    - - Stuffed with fish, crustaceans or molluscs

    38

    1902.20.90

    - - Other

    40

    1902.30

    - Other pasta:

     

    1902.30.20

    - - Instant rice vermicelli

    35

    1902.30.30

    - - Transparent vermicelli

    35

    1902.30.40

    - - Other instant noodles

    30

    1902.30.90

    - - Other

    35

    1902.40.00

    - Couscous

    38

     

     

     

    1903.00.00

    Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms.

    40

     

     

     

    19.04

    Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)), in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked or otherwise prepared, not elsewhere specified or included.

     

    1904.10

    - Prepared foods obtained by the swelling or roasting of cereals or cereal products:

     

    1904.10.10

    - - Containing cocoa

    15

    1904.10.90

    - - Other

    15

    1904.20

    - Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals:

     

    1904.20.10

    - - Prepared foods obtained from unroasted cereal flakes

    35

    1904.20.90

    - - Other

    35

    1904.30.00

    - Bulgur wheat

    35

    1904.90

    - Other:

     

    1904.90.10

    - - Rice preparations, including pre-cooked rice

    35

    1904.90.90

    - - Other

    20

     

     

     

    19.05

    Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products.

     

    1905.10.00

    - Crispbread

    40

    1905.20.00

    - Gingerbread and the like

    40

     

    - Sweet biscuits; waffles and wafers:

     

    1905.31

    - - Sweet biscuits:

     

    1905.31.10

    - - - Not containing cocoa

    15

    1905.31.20

    - - - Containing cocoa

    15

    1905.32.00

    - - Waffles and wafers

    35

    1905.40

    - Rusks, toasted bread and similar toasted products:

     

    1905.40.10

    - - Not containing added sugar, honey, eggs, fats, cheese or fruit

    40

    1905.40.90

    - - Other

    40

    1905.90

    - Other:

     

    1905.90.10

    - - Unsweetened teething biscuits

    20

    1905.90.20

    - - Other unsweetened biscuits

    20

    1905.90.30

    - - Cakes

    30

    1905.90.40

    - - Pastries

    30

    1905.90.50

    - - Flourless bakers’ wares

    30

    1905.90.60

    - - Empty cachets and similar products of a kind suitable for pharmaceutical use

    10

    1905.90.70

    - - Communion wafers, sealing wafers, rice paper and similar products

    30

    1905.90.80

    - - Other crisp savoury food products

    20

    1905.90.90

    - - Other

    20

    Chapter 20

    Preparations of vegetables, fruit, nuts or other parts of plants

    Notes.

    1. This Chapter does not cover:

    (a) Vegetables, fruit or nuts, prepared or preserved by the processes specified in Chapter 7, 8 or 11;

    (b) Food preparations containing more than 20% by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);

    (c) Bakers’ wares and other products of heading 19.05; or

    (d) Homogenised composite food preparations of heading 21.04.

    2. Headings 20.07 and 20.08 do not apply to fruit jellies, fruit pastes, sugar-coated almonds or the like in the form of sugar confectionery (heading 17.04) or chocolate confectionery (heading 18.06).

    3. Headings 20.01, 20.04 and 20.05 cover, as the case may be, only those products of Chapter 7 or of heading 11.05 or 11.06 (other than flour, meal and powder of the products of Chapter 8) which have been prepared or preserved by processes other than those referred to in Note 1 (a).

    4. Tomato juice the dry weight content of which is 7 % or more is to be classified in heading 20.02.

    5. For the purposes of heading 20.07, the expression “obtained by cooking” means obtained by heat treatment at atmospheric pressure or under reduced pressure to increase the viscosity of a product through reduction of water content or other means.

    6. For the purposes of heading 20.09, the expression “juices, unfermented and not containing added spirit” means juices of an alcoholic strength by volume (see Note 2 to Chapter 22) not exceeding 0.5 % vol.

    Subheading Notes.

    1. For the purposes of subheading 2005.10, the expression “homogenised vegetables” means preparations of vegetables, finely homogenised, put up for retail sale as infant food or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of vegetables. Subheading 2005.10 takes precedence over all other subheadings of heading 20.05.

    2. For the purposes of subheading 2007.10, the expression “homogenised preparations” means preparations of fruit, finely homogenised, put up for retail sale as infant food or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of fruit. Subheading 2007.10 takes precedence over all other subheadings of heading 20.07.

    3. For the purposes of subheadings 2009.12, 2009.21, 2009.31, 2009.41, 2009.61 and 2009.71, the expression “Brix value” means the direct reading of degrees Brix obtained from a Brix hydrometer or of refractive index expressed in terms of percentage sucrose content obtained from a refractometer, at a temperature of 20 °C or corrected for 20 °C if the reading is made at a different temperature.

    Code

    Description

    Rate
    (%)

     

     

     

    20.01

    Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid.

     

    2001.10.00

    - Cucumbers and gherkins

    40

    2001.90

    - Other:

     

    2001.90.10

    - - Onions

    35

    2001.90.90

    - - Other

    35

     

     

     

    20.02

    Tomatoes prepared or preserved otherwise than by vinegar or acetic acid.

     

    2002.10

    - Tomatoes, whole or in pieces:

     

    2002.10.10

    - - Cooked otherwise than by steaming or boiling in water

    30

    2002.10.90

    - - Other

    30

    2002.90

    - Other:

     

    2002.90.10

    - - Tomato paste

    20

    2002.90.20

    - - Tomato powder

    20

    2002.90.90

    - - Other

    20

     

     

     

    20.03

    Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid.

     

    2003.10.00

    - Mushrooms of the genus Agaricus

    40

    2003.90

    - Other:

     

    2003.90.10

    - - Truffles

    40

    2003.90.90

    - - Other

    40

     

     

     

    20.04

    Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 20.06.

     

    2004.10.00

    - Potatoes

    13

    2004.90

    - Other vegetables and mixtures of vegetables:

     

    2004.90.10

    - - For infant use

    40

    2004.90.90

    - - Other

    40

     

     

     

    20.05

    Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 20.06.

     

    2005.10

    - Homogenised vegetables:

     

    2005.10.10

    - - In airtight containers

    40

    2005.10.90

    - - Other

    40

    2005.20

    - Potatoes:

     

     

    - - Chips and sticks:

     

    2005.20.11

    - - - In airtight containers

    18

    2005.20.19

    - - - Other

    18

     

    - - Other:

     

    2005.20.91

    - - - In airtight containers

    35

    2005.20.99

    - - - Other

    35

    2005.40.00

    - Peas (Pisum sativum)

    35

     

    - Beans (Vigna spp., Phaseolus spp.):

     

    2005.51.00

    - - Beans, shelled

    35

    2005.59

    - - Other:

     

    2005.59.10

    - - - In airtight containers

    35

    2005.59.90

    - - - Other

    35

    2005.60.00

    - Asparagus

    30

    2005.70.00

    - Olives

    25

    2005.80.00

    - Sweet corn (Zea mays var. saccharata)

    40

     

    - Other vegetables and mixtures of vegetables:

     

    2005.91.00

    - - Bamboo shoots

    32

    2005.99

    - - Other:

     

    2005.99.10

    - - - In airtight containers

    32

    2005.99.90

    - - - Other

    32

     

     

     

    2006.00.00

    Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glace or crystallised).

    35

     

     

     

    20.07

    Jams, fruit jellies, marmalades, fruit or nut puree and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter.

     

    2007.10.00

    - Homogenised preparations

    35

     

    - Other:

     

    2007.91.00

    - - Citrus fruit

    35

    2007.99

    - - Other:

     

    2007.99.10

    - - - Fruit pastes other than of mangoes, pineapples or strawberries

    40

    2007.99.90

    - - - Other

    40

     

     

     

    20.08

    Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included.

     

     

    - Nuts, ground-nuts and other seeds, whether or not mixed together:

     

    2008.11

    - - Ground-nuts:

     

    2008.11.10

    - - - Roasted

    30

    2008.11.20

    - - - Peanut butter

    18

    2008.11.90

    - - - Other

    20

    2008.19

    - - Other, including mixtures:

     

    2008.19.10

    - - - Cashew nuts

    35

    2008.19.90

    - - - Other

    18

    2008.20.00

    - Pineapples

    40

    2008.30

    - Citrus fruit:

     

    2008.30.10

    - - Containing added sugar or other sweetening matter or spirit

    40

    2008.30.90

    - - Other

    40

    2008.40

    - Pears:

     

    2008.40.10

    - - Containing added sugar or other sweetening matter or spirit

    35

    2008.40.90

    - - Other

    35

    2008.50

    - Apricots:

     

    2008.50.10

    - - Containing added sugar or other sweetening matter or spirit

    40

    2008.50.90

    - - Other

    40

    2008.60

    - Cherries:

     

    2008.60.10

    - - Containing added sugar or other sweetening matter or spirit

    40

    2008.60.90

    - - Other

    40

    2008.70

    - Peaches, including nectarines:

     

    2008.70.10

    - - Containing added sugar or other sweetening matter or spirit

    35

    2008.70.90

    - - Other

    35

    2008.80

    - Strawberries:

     

    2008.80.10

    - - Containing added sugar or other sweetening matter or spirit

    35

    2008.80.90

    - - Other

    35

     

    - Other, including mixtures other than those of subheading 2008.19:

     

    2008.91.00

    - - Palm hearts

    40

    2008.93.00

    - - Cranberries (Vaccinium macrocarpon, Vaccinium oxycoccos, Vaccinium vitis-idaea)

    30

    2008.97

    - - Mixtures:

     

    2008.97.10

    - - - Of stems, roots and other edible parts of plants, not including fruits or nuts

    30

    2008.97.20

    - - - Other, containing added sugar or other sweetening matter or spirit

    30

    2008.97.90

    - - - Other

    30

    2008.99

    - - Other:

     

    2008.99.10

    - - - Lychees

    40

    2008.99.20

    - - - Longans

    40

    2008.99.30

    - - - Of stems, roots and other edible parts of plants, not including fruits or nuts

    40

    2008.99.40

    - - - Other, containing added sugar or other sweetening matter or spirit

    30

    2008.99.90

    - - - Other

    30

     

     

     

    20.09

    Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar other sweetening matter.

     

     

    - Orange juice:

     

    2009.11.00

    - - Frozen

    20

    2009.12.00

    - - Not frozen, of a Brix value not exceeding 20

    30

    2009.19.00

    - - Other

    30

     

    - Grapefruit (including pomelo) juice:

     

    2009.21.00

    - - Of a Brix value not exceeding 20

    35

    2009.29.00

    - - Other

    35

     

    - Juice of any other single citrus fruit:

     

    2009.31.00

    - - Of a Brix value not exceeding 20

    35

    2009.39.00

    - - Other

    35

     

    - Pineapple juice:

     

    2009.41.00

    - - Of a Brix value not exceeding 20

    35

    2009.49.00

    - - Other

    35

    2009.50.00

    - Tomato juice

    35

     

    - Grape juice (including grape must):

     

    2009.61.00

    - - Of a Brix value not exceeding 30

    35

    2009.69.00

    - - Other

    30

     

    - Apple juice:

     

    2009.71.00

    - - Of a Brix value not exceeding 20

    30

    2009.79.00

    - - Other

    25

     

    - Juice of any other single fruit or vegetable:

     

    2009.81

    - - Cranberries (Vaccinium macrocarpon, Vaccinium oxycoccos, Vaccinium Vitis-idaea):

     

    2009.81.10

    - - - For infant use

    25

    2009.81.90

    - - - Other

    25

    2009.89

    - - Other:

     

    2009.89.10

    - - - Blackcurrant juice

    25

     

    - - - Other:

     

    2009.89.91

    - - - - For infant use

    25

    2009.89.99

    - - - - Other

    25

    2009.90

    - Mixtures of juices:

     

    2009.90.10

    - - For infant use

    25

    2009.90.90

    - - Other

    25

    Chapter 21

    Miscellaneous edible preparations

    Notes.

    1. This Chapter does not cover:

    (a) Mixed vegetables of heading 07.12;

    (b) Roasted coffee substitutes containing coffee in any proportion (heading 09.01);

    (c) Flavoured tea (heading 09.02);

    (d) Spices or other products of headings 09.04 to 09.10;

    (e) Food preparations, other than the products described in heading 21.03 or 21.04, containing more than 20 % by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);

    (f) Yeast put up as a medicament or other products of heading 30.03 or 30.04; or

    (g) Prepared enzymes of heading 35.07.

    2. Extracts of the substitutes referred to in Note 1 (b) above are to be classified in heading 21.01.

    3. For the purposes of heading 21.04, the expression “homogenised composite food preparations” means preparations consisting of a finely homogenised mixture of two or more basic ingredients such as meat, fish, vegetables, fruit or nuts, put up for retail sale as infant food or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition, no account is to be taken of small quantities of any ingredients which may be added to the mixture for seasoning, preservation or other purposes. Such preparations may contain a small quantity of visible pieces of ingredients.

    Code

    Description

    Rate
    (%)

     

     

     

    21.01

    Extracts, essences and concentrates, of coffee, tea or maté, and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof.

     

     

    - Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee:

     

    2101.11

    - - Extracts, essences and concentrates:

     

    2101.11.10

    - - - Instant coffee

    30

    2101.11.90

    - - - Other

    30

    2101.12

    - - Preparations with a basis of extracts, essences or concentrates or with a basis of coffee:

     

    2101.12.10

    - - - Mixtures in paste form with a basis of ground roasted coffee, containing vegetable fats

    30

    2101.12.90

    - - - Other

    30

    2101.20

    - Extracts, essences and concentrates, of tea or maté, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or maté:

     

    2101.20.10

    - - Tea preparations consisting of a mixture of tea, milk powder and sugar

    30

     

    2101.20.90

    - - Other

    30

     

    2101.30.00

    - Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof

    30

     

     

     

     

     

    21.02

    Yeasts (active or inactive); other single-cell micro-organisms, dead (but not including vaccines of heading 30.02); prepared baking powders.

     

     

    2102.10.00

    - Active yeasts

    10

     

    2102.20.00

    - Inactive yeasts; other single-cell micro-organisms, dead

    7

     

    2102.30.00

    - Prepared baking powders

    7

     

     

     

     

     

    21.03

    Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard.

     

     

    2103.10.00

    - Soya sauce

    33

     

    2103.20.00

    - Tomato ketchup and other tomato sauces

    35

     

    2103.30.00

    - Mustard flour and meal and prepared mustard

    35

     

    2103.90

    - Other:

     

     

    2103.90.10

    - - Chili sauce

    30

     

    2103.90.30

    - - Fish sauce

    33

     

    2103.90.40

    - - Other mixed condiments and mixed seasonings, including belachan (blachan)

    30

     

    2103.90.90

    - - Other

    20

     

     

     

     

     

    21.04

    Soups and broths and preparations therefor; homogenized composite food preparations.

     

     

    2104.10

    - Soups and broths and preparations therefor:

     

     

     

    - - Containing meat:

     

     

    2104.10.11

    - - - For infant use

    40

     

    2104.10.19

    - - - Other

    40

     

     

    - - Other:

     

     

    2104.10.91

    - - - For infant use

    40

     

    2104.10.99

    - - - Other

    40

     

    2104.20

    - Homogenised composite food preparations:

     

     

     

    - - Containing meat:

     

     

    2104.20.11

    - - - For infant use

    40

     

    2104.20.19

    - - - Other

    40

     

     

    - - Other:

     

     

    2104.20.91

    - - - For infant use

    40

     

    2104.20.99

    - - - Other

    40

     

     

     

     

     

    2105.00.00

    Ice cream and other edible ice, whether or not containing cocoa.

    20

     

     

     

     

    21.06

    Food preparations not elsewhere specified or included.

     

    2106.10.00

    - Protein concentrates and textured protein substances

    5

    2106.90

    - Other:

     

    2106.90.10

    - - Dried bean curd and bean curd sticks

    25

    2106.90.20

    - - Flavoured or coloured syrups

    20

    2106.90.30

    - - Non-dairy creamer

    20

     

    - - Autolysed yeast extracts:

     

    2106.90.41

    - - - In powder form

    15

    2106.90.49

    - - - Other

    15

     

    - - Non-alcoholic preparations of a kind used for the making or for the manufacture of beverages:

     

    2106.90.51

    - - - Preparations of a kind used as raw material for the manufacture of composite concentrates

    15

    2106.90.52

    - - - Composite concentrates for simple dilution with water to make beverages

    15

    2106.90.53

    - - - Ginseng based products

    18

    2106.90.59

    - - - Other

    15

     

    - - Alcoholic preparations of a kind used for the making or for the manufacture of beverages:

     

     

    - - - Preparations of a kind used as raw material for the manufacture of composite concentrates:

     

    2106.90.61

    - - - - Of a kind used for the manufacture of alcoholic beverages, in liquid form

    20

    2106.90.62

    - - - - Of a kind used for the manufacture of alcoholic beverages, in other form

    20

     

    - - - Composite concentrates for simple dilution with water to make beverages:

     

    2106.90.64

    - - - - Of a kind used for the manufacture of alcoholic beverages, in liquid form

    20

    2106.90.65

    - - - - Of a kind used for the manufacture of alcoholic beverages, in other form

    20

    2106.90.66

    - - - Other, of a kind used for the manufacture of alcoholic beverages, in liquid form

    15

    2106.90.67

    - - - Other, of a kind used for the manufacture of alcoholic beverages, in other form

    15

    2106.90.69

    - - - Other

    18

    2106.90.70

    - - Food supplements

    15

    2106.90.80

    - - Fortificant premixes

    15

     

    - - Other:

     

    2106.90.91

    - - - Other mixtures of chemicals with foodstuffs or other substances with nutritive value, of a kind used for food processing

    15

    2106.90.92

    - - - Ginseng based preparations

    15

    2106.90.93

    - - - Food preparations for lactase deficient infants

    15

    2106.90.94

    - - - Other food preparations for infant use

    15

    2106.90.95

    - - - Seri kaya

    15

    2106.90.96

    - - - Other medical foods

    10

    2106.90.98

    - - - Other flavouring preparations

    7

    2106.90.99

    - - - Other

    15

    Chapter 22

    Beverages, spirits and vinegar

    Notes.

    1. This Chapter does not cover:

    (a) Products of this Chapter (other than those of heading 22.09) prepared for culinary purposes and thereby rendered unsuitable for consumption as beverages (generally heading 21.03);

    (b) Sea water (heading 25.01);

    (c) Distilled or conductivity water or water of similar purity (heading 28.53);

    (d) Acetic acid of a concentration exceeding 10 % by weight of acetic acid (heading 29.15);

    (e) Medicaments of heading 30.03 or 30.04; or

    (f) Perfumery or toilet preparations (Chapter 33).

    2. For the purposes of this Chapter and of Chapters 20 and 21, the “alcoholic strength by volume” shall be determined at a temperature of 20°C.

    3. For the purposes of heading 22.02, the term “non-alcoholic beverages” means beverages of an alcoholic strength by volume not exceeding 0.5 % vol. Alcoholic beverages are classified in headings 22.03 to 22.06 or heading 22.08 as appropriate.

    Subheading Notes.

    1. For the purposes of subheading 2204.10, the expression “sparkling wine” means wine which, when kept at a temperature of 20 °C in closed containers, has an excess pressure of not less than 3 bars.

    Code

    Description

    Rate
    (%)

     

     

     

    22.01

    Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow.

     

    2201.10.00

    - Mineral waters and aerated waters

    35

    2201.90

    - Other:

     

    2201.90.10

    - - Ice and snow

    40

    2201.90.90

    - - Other

    40

     

     

     

    22.02

    Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading 20.09.

     

    2202.10

    - Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured:

     

    2202.10.10

    - - Sparkling mineral waters or aerated waters, flavoured

    35

    2202.10.90

    - - Other

    35

    2202.90

    - Other:

     

    2202.90.10

    - - Flavoured UHT milk drinks

    30

    2202.90.20

    - - Soya milk drinks

    30

    2202.90.30

    - - Other non-aerated beverages ready for immediate consumption without dilution

    30

    2202.90.90

    - - Other

    20

     

     

     

    22.03

    Beer made from malt.

     

    2203.00.10

    - Stout or porter

    35

    2203.00.90

    - Other, including ale

    35

     

     

     

    22.04

    Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09.

     

    2204.10.00

    - Sparkling wine

    50

     

    - Other wine; grape must with fermentation prevented or arrested by the addition of alcohol:

     

    2204.21

    - - In containers holding 2 liters or less:

     

     

    - - - Wine:

     

    2204.21.11

    - - - - Of an alcoholic strength by volume not exceeding 15% vol

    50

    2204.21.13

    - - - - Of an alcoholic strength by volume exceeding 15% vol but not exceeding 23% vol

    50

    2204.21.14

    - - - - Of an alcoholic strength by volume exceeding 23% vol

    50

     

    - - - Grape must with fermentation prevented or arrested by the addition of alcohol:

     

    2204.21.21

    - - - - Of an alcoholic strength by volume not exceeding 15% vol

    50

    2204.21.22

    - - - - Of an alcoholic strength by volume exceeding 15% vol

    50

    2204.29

    - - Other:

     

     

    - - - Wine:

     

    2204.29.11

    - - - - Of an alcoholic strength by volume not exceeding 15% vol

    50

    2204.29.13

    - - - - Of an alcoholic strength by volume exceeding 15% vol but not exceeding 23% vol

    50

    2204.29.14

    - - - - Of an alcoholic strength by volume exceeding 23% vol

    50

     

    - - - Grape must with fermentation prevented or arrested by the addition of alcohol:

     

    2204.29.21

    - - - - Of an alcoholic strength by volume not exceeding 15% vol

    50

    2204.29.22

    - - - - Of an alcoholic strength by volume exceeding 15% vol

    50

    2204.30

    - Other grape must:

     

    2204.30.10

    - - Of an alcoholic strength by volume not exceeding 15% vol

    50

    2204.30.20

    - - Of an alcoholic strength by volume exceeding 15% vol

    50

     

     

     

    22.05

    Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances.

     

    2205.10

    - In containers holding 2 liters or less:

     

    2205.10.10

    - - Of an alcoholic strength by volume not exceeding 15% vol

    50

    2205.10.20

    - - Of an alcoholic strength by volume exceeding 15% vol

    50

    2205.90

    - Other:

     

    2205.90.10

    - - Of an alcoholic strength by volume not exceeding 15% vol

    50

    2205.90.20

    - - Of an alcoholic strength by volume exceeding 15% vol

    50

     

     

     

    22.06

    Other fermented beverages (for example, cider, perry, mead); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included.

     

    2206.00.10

    - Cider or perry

    55

    2206.00.20

    - Sake

    55

    2206.00.30

    - Toddy

    55

    2206.00.40

    - Shandy

    55

     

    - Other, including mead:

     

    2206.00.91

    - - Other rice wine (including medicated rice wine)

    55

    2206.00.99

    - - Other

    55

     

     

     

    22.07

    Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher; ethyl alcohol and other spirits, denatured, of any strength.

     

    2207.10.00

    - Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher

    40

    2207.20

    - Ethyl alcohol and other spirits, denatured, of any strength:

     

     

    - - Denatured ethyl alcohol, including methylated spirits:

     

    2207.20.11

    - - - Ethyl alcohol of an alcoholic strength by volume exceeding 99% vol

    20

    2207.20.19

    - - - Other

    20

    2207.20.90

    - - Other

    40

     

     

     

    22.08

    Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol; spirits, liqueurs and other spirituous beverages.

     

    2208.20

    - Spirits obtained by distilling grape wine or grape marc:

     

    2208.20.50

    - - Brandy

    45

    2208.20.90

    - - Other

    45

    2208.30.00

    - Whiskies

    45

    2208.40.00

    - Rum and other spirits obtained by distilling fermented sugar-cane products

    45

    2208.50.00

    - Gin and Geneva

    45

    2208.60.00

    - Vodka

    45

    2208.70.00

    - Liqueurs and cordials

    45

    2208.90

    - Other:

     

    2208.90.10

    - - Medicated samsu of an alcoholic strength by volume not exceeding 40% vol

    45

    2208.90.20

    - - Medicated samsu of an alcoholic strength by volume exceeding 40% vol

    45

    2208.90.30

    - - Other samsu of an alcoholic strength by volume not exceeding 40% vol

    45

    2208.90.40

    - - Other samsu of an alcoholic strength by volume exceeding 40% vol

    45

    2208.90.50

    - - Arrack or pineapple spirit of an alcoholic strength by volume not exceeding 40% vol

    45

    2208.90.60

    - - Arrack or pineapple spirit of an alcoholic strength by volume exceeding 40% vol

    45

    2208.90.70

    - - Bitters and similar beverages of an alcoholic strength not exceeding 57% vol

    45

    2208.90.80

    - - Bitters and similar beverages of an alcoholic strength exceeding 57% vol

    45

    2208.90.90

    - - Other

    45

     

     

     

    2209.00.00

    Other

    20

    Chapter 23

    Residues and waste from the food industries; prepared animal fodder

    Note.

    1. Heading 23.09 includes products of a kind used in animal feeding, not elsewhere specified or included, obtained by processing vegetable or animal materials to such an extent that they have lost the essential characteristics of the original material, other than vegetable waste, vegetable residues and by-products of such processing.

    Subheading Notes.

    1. For the purposes of subheading 2306.41, the expression “low erucic acid rape or colza seeds” means seeds as defined in Subheading Note 1 to Chapter 12.

    Code

    Description

    Rate
    (%)

     

     

     

    23.01

    Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves.

     

    2301.10.00

    - Flours, meals and pellets, of meat or meat offal; greaves

    0

    2301.20

    - Flours, meals and pellets, of fish or of crustaceans, molluscs or other aquatic invertebrates:

     

    2301.20.10

    - - Of fish, with a protein content of less than 60% by weight

    0

    2301.20.20

    - - Of fish, with a protein content of 60% or more by weight

    0

    2301.20.90

    - - Other

    0

     

     

     

    23.02

    Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants.

     

    2302.10.00

    - Of maize (corn)

    0

    2302.30.00

    - Of wheat

    0

    2302.40

    - Of other cereals:

     

    2302.40.10

    - - Of rice

    0

    2302.40.90

    - - Other

    0

    2302.50.00

    - Of leguminous plants

    0

     

     

     

    23.03

    Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets.

     

    2303.10

    - Residues of starch manufacture and similar residues:

     

    2303.10.10

    - - Of manioc (cassava) or sago

    0

    2303.10.90

    - - Other

    0

    2303.20.00

    - Beet-pulp, bagasse and other waste of sugar manufacture

    0

    2303.30.00

    - Brewing or distilling dregs and waste

    0

     

     

     

    23.04

    Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soya-bean oil.

     

    2304.00.10

    - Defatted soya bean flour, fit for human consumption

    0

    2304.00.90

    - Other

    2

     

     

     

    2305.00.00

    Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil.

    0

     

     

     

    23.06

    Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than those of heading 23.04 or 23.05.

     

    2306.10.00

    - Of cotton seeds

    0

    2306.20.00

    - Of linseed

    0

    2306.30.00

    - Of sunflower seeds

    0

     

    - Of rape or colza seeds:

     

    2306.41

    - - Of low erucic acid rape or colza seeds:

     

    2306.41.10

    - - - Of low erucic acid rape seeds

    0

    2306.41.20

    - - - Of low erucic acid colza seeds

    0

    2306.49

    - - Other:

     

    2306.49.10

    - - - Of other rape seeds

    0

    2306.49.20

    - - - Of other colza seeds

    0

    2306.50.00

    - Of coconut or copra

    0

    2306.60.00

    - Of palm nuts or kernels

    0

    2306.90

    - Other:

     

    2306.90.10

    - - Of maize (corn) germ

    0

    2306.90.90

    - - Other

    0

     

     

     

    2307.00.00

    Wine lees; argol.

    0

     

     

     

    2308.00.00

    Vegetable materials and vegetable waste, vegetable residues and by-products, whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included.

    0

     

     

     

    23.09

    Preparations of a kind used in animal feeding.

     

    2309.10

    - Dog or cat food, put up for retail sale:

     

    2309.10.10

    - - Containing meat

    7

    2309.10.90

    - - Other

    7

    2309.90

    - Other:

     

     

    - - Complete feed:

     

    2309.90.11

    - - - Of a kind suitable for poultry

    3

    2309.90.12

    - - - Of a kind suitable for swine

    3

    2309.90.13

    - - - Of a kind suitable for prawns

    0

    2309.90.14

    - - - Of a kind suitable for primates

    0

    2309.90.19

    - - - Other

    0

    2309.90.20

    - - Premixes, feed supplements or feed additives

    0

    2309.90.30

    - - Other, containing meat

    0

    2309.90.90

    - - Other

    0

    Chapter 24

    Tobacco and manufactured tobacco substitutes

    Note.

    1. This Chapter does not cover medicinal cigarettes (Chapter 30).

    Subheading Note.

    1. For the purposes of subheading 2403.11, the expression “water pipe tobacco” means tobacco intended for smoking in a water pipe and which consists of a mixture of tobacco and glycerol, whether or not containing aromatic oils and extracts, molasses or sugar, and whether or not flavoured with fruit. However, tobacco-free products intended for smoking in a water pipe are excluded from this subheading.

    Code

    Description

    Rate
    (%)

     

     

     

    24.01

    Unmanufactured tobacco; tobacco refuse.

     

    2401.10

    - Tobacco, not stemmed/stripped:

     

    2401.10.10

    - - Virginia type, flue-cured

    30

    2401.10.20

    - - Virginia type, other than flue-cured

    30

    2401.10.40

    - - Burley type

    30

    2401.10.50

    - - Other, flue-cured

    30

    2401.10.90

    - - Other

    30

    2401.20

    - Tobacco, partly or wholly stemmed/stripped:

     

    2401.20.10

    - - Virginia type, flue-cured

    30

    2401.20.20

    - - Virginia type, other than flue-cured

    30

    2401.20.30

    - - Oriental type

    30

    2401.20.40

    - - Burley type

    30

    2401.20.50

    - - Other, flue-cured

    30

    2401.20.90

    - - Other

    30

    2401.30

    - Tobacco refuse:

     

    2401.30.10

    - - Tobacco stems

    15

    2401.30.90

    - - Other

    30

     

     

     

    24.02

    Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes.

     

    2402.10.00

    - Cigars, cheroots and cigarillos, containing tobacco

    100

    2402.20

    - Cigarettes containing tobacco:

     

    2402.20.10

    - - Beedies

    135

    2402.20.20

    - - Clove cigarettes

    135

    2402.20.90

    - - Other

    135

    2402.90

    - Other:

     

    2402.90.10

    - - Cigars, cheroots and cigarillos of tobacco substitutes

    135

    2402.90.20

    - - Cigarettes of tobacco substitutes

    135

     

     

     

    24.03

    Other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences.

     

     

    - Smoking tobacco, whether or not containing tobacco substitutes in any proportion:

     

     

    2403.11.00

    - - Water pipe tobacco specified in Subheading Note 1 to this Chapter 84

    30

     

    2403.19

    - - Other:

     

     

     

    - - - Packed for retail sale:

     

     

    2403.19.11

    - - - - Ang Hoon

    50

     

    2403.19.19

    - - - - Other

    30

     

    2403.19.20

    - - - Other manufactured tobacco for the manufacture of cigarettes

    40

     

    2403.19.90

    - - - Other

    40

     

     

    - Other:

     

     

    2403.91

    - - “Homogenised’’ or “reconstituted” tobacco:

     

     

    2403.91.10

    - - - Packed for retail sale

    50

     

    2403.91.90

    - - - Other

    60

     

    2403.99

    - - Other:

     

     

    2403.99.10

    - - - Tobacco extracts and essences

    30

     

    2403.99.30

    - - - Manufactured tobacco substitutes

    30

     

    2403.99.40

    - - - Snuff, whether or not dry

    50

     

    2403.99.50

    - - - Chewing and sucking tobacco

    50

     

    2403.99.90

    - - - Other

    50

     

    SECTION V

    MINERAL PRODUCTS

    Chapter 25

    Salt; sulphur; earths and stone; plastering materials, lime and cement

    Notes.

    1. Except where their context or Note 4 to this Chapter otherwise requires, the headings of this Chapter cover only products which are in the crude state or which have been washed (even with chemical substances eliminating the impurities without changing the structure of the product), crushed ground, powdered, levigated, sifted, screened, concentrated by flotation, magnetic separation or other mechanical or physical processes (except crystallization), but not products which have been roasted, calcined, obtained by mixing or subjected to processing beyond that mentioned in each heading. The products of this Chapter may contain an added anti-dusting agent, provided that such addition does not render the product particularly suitable for specific use rather than for general use.

    2. This Chapter does not cover:

    (a) Sublimed sulphur, precipitated sulphur or colloidal sulphur (heading 28.02);

    (b) Earth colours containing 70 % or more by weight of combined iron evaluated as Fe2O3 (heading 28.21);

    (c) Medicaments or other products of Chapter 30;

    (d) Perfumery, cosmetic or toilet preparations (Chapter 33);

    (e) Setts, curbstones or flagstones (heading 68.01); mosaic cubes or the like (heading 68.02); roofing, facing or damp course slates (heading 68.03);

    (f) Precious or semi-precious stones (heading 71.02 or 71.03);

    (g) Cultured crystals (other than optical elements) weighing not less than 2.5 g each, of sodium chloride or of magnesium oxide, of heading 38.24; optical elements of sodium chloride or of magnesium oxide (heading 90.01);

    (h) Billiard chalks (heading 95.04); or

    (ij) Writing or drawing chalks or tailors' chalks (heading 96.09).

    3. Any products classifiable in heading 25.17 and any other heading of the Chapter are to be classified in heading 25.17.

    4. Heading 25.30 applies, inter alia, to: vermiculite, perlite and chlorites, unexpanded; earth colours, whether or not calcined or mixed together; natural micaceous iron oxides; meerschaum (whether or not in polished pieces); amber; agglomerated meerschaum and agglomerated amber, in plates, rods, sticks or similar forms, not worked after moulding; jet; strontianite (whether or not calcined), other than strontium oxide; broken pieces of pottery, brick or concrete.

    Code

    Description

    Rate
    (%)

     

     

     

    25.01

    Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution or containing added anti-caking or free-flowing agents; sea water.

     

    2501.00.10

    - Table salt

    30

    2501.00.20

    - Rock salt

    30

    2501.00.50

    - Sea water

    15

    2501.00.90

    - Other

    13

     

     

     

    2502.00.00

    Unroasted iron pyrites.

    0

     

     

     

    2503.00.00

    Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur.

    0

     

     

     

    25.04

    Natural graphite.

     

    2504.10.00

    - In powder or in flakes

    5

    2504.90.00

    - Other

    5

     

     

     

    25.05

    Natural sands of all kinds, whether or not coloured, other than metal-bearing sands of Chapter 26.

     

    2505.10.00

    - Silica sands and quartz sands

    3

    2505.90.00

    - Other

    3

     

     

     

    25.06

    Quartz (other than natural sands); quartzite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.

     

    2506.10.00

    - Quartz

    5

    2506.20.00

    - Quartzite

    5

     

     

     

    2507.00.00

    Kaolin and other kaolinic clays, whether or not calcined.

    3

     

     

     

    25.08

    Other clays (not including expanded clays of heading 68.06), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths.

     

    2508.10.00

    - Bentonite

    3

    2508.30.00

    - Fire-clay

    3

    2508.40

    - Other clays:

     

    2508.40.10

    - - Fuller's earth

    3

    2508.40.90

    - - Other

    3

    2508.50.00

    - Andalusite, kyanite and sillimanite

    3

    2508.60.00

    - Mullite

    3

    2508.70.00

    - Chamotte or dinas earths

    3

     

     

     

    2509.00.00

    Chalk.

    3

     

     

     

    25.10

    Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk.

     

    2510.10

    - Unground:

     

    2510.10.10

    - - Apatite

    0

    2510.10.90

    - - Other

    0

    2510.20

    - Ground:

     

    2510.20.10

    - - Apatite

    0

    2510.20.90

    - - Other

    3

     

     

     

    25.11

    Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading 28.16.

     

    2511.10.00

    - Natural barium sulphate (barytes)

    3

    2511.20.00

    - Natural barium carbonate (witherite)

    3

     

     

     

    2512.00.00

    Siliceous fossil meals (for example, kieselguhr, tripolite and diatomite) and similar siliceous earths, whether or not calcined, of an apparent specific gravity of 1 or less.

    3

     

     

     

    25.13

    Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated.

     

    2513.10.00

    - Pumice stone

    3

    2513.20.00

    - Emery, natural corundum, natural garnet and other natural abrasives

    3

     

     

     

    2514.00.00

    Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.

    3

     

     

     

    25.15

    Marble, travertine, ecaussine and other calcareous monumental or building stone of an apparent specific gravity of 2.5 or more, and alabaster, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.

     

     

    - Marble and travertine:

     

    2515.11.00

    - - Crude or roughly trimmed

    0

    2515.12

    - - Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape:

     

    2515.12.10

    - - - Blocks

    2

    2515.12.20

    - - - Slabs

    3

    2515.20.00

    - Ecaussine and other calcareous monumental or building stone; alabaster

    3

     

     

     

    25.16

    Granite, porphyry, basalt, sandstone and other monumental or building stone, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.

     

     

    - Granite:

     

    2516.11.00

    - - Crude or roughly trimmed

    0

    2516.12

    - - Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape:

     

    2516.12.10

    - - - Blocks

    2

    2516.12.20

    - - - Slabs

    3

    2516.20

    - Sandstone:

     

    2516.20.10

    - - Crude or roughly trimmed

    0

    2516.20.20

    - - Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape

    0

    2516.90.00

    - Other monumental or building stone

    3

     

     

     

    25.17

    Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated; macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in the first part of the heading; tarred macadam; granules, chippings and powder, of stones of heading 25.15 or 25.16, whether or not heat-treated.

     

    2517.10.00

    - Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated

    3

    2517.20.00

    - Macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in subheading 2517.10

    0

    2517.30.00

    - Tarred macadam

    0

     

    - Granules, chippings and powder, of stones of heading 25.15 or 25.16, whether or not heat-treated:

     

    2517.41.00

    - - Of marble

    0

    2517.49.00

    - - Of other stone

    3

     

     

     

    25.18

    Dolomite, whether or not calcined or sintered, including dolomite roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; dolomite ramming mix.

     

    2518.10.00

    - Dolomite, not calcined or sintered

    3

    2518.20.00

    - Calcined or sintered dolomite

    3

    2518.30.00

    - Dolomite ramming mix

    0

     

     

     

    25.19

    Natural magnesium carbonate (magnesite); fused magnesia; dead-burned (sintered) magnesia, whether or not containing small quantities of other oxides added before sintering; other magnesium oxide, whether or not pure.

     

    2519.10.00

    - Natural magnesium carbonate (magnesite)

    3

    2519.90

    - Other:

     

    2519.90.10

    - - Fused magnesia; dead-burned (sintered) magnesia

    3

    2519.90.20

    - - Other

    3

     

     

     

    25.20

    Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders.

     

    2520.10.00

    - Gypsum; anhydrite

    3

    2520.20

    - Plasters:

     

    2520.20.10

    - - Of a kind suitable for use in dentistry

    0

    2520.20.90

    - - Other

    3

     

     

     

    2521.00.00

    Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement.

    0

     

     

     

    25.22

    Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 28.25.

     

    2522.10.00

    - Quicklime

    5

    2522.20.00

    - Slaked lime

    5

    2522.30.00

    - Hydraulic lime

    5

     

     

     

    25.23

    Portland cement, aluminous cement, slag cement, supersulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers.

     

    2523.10

    - Cement clinkers:

     

    2523.10.10

    - - Of a kind used in the manufacture of white cement

    25

    2523.10.90

    - - Other

    30

     

    - Portland cement:

     

    2523.21.00

    - - White cement, whether or not artificially coloured

    37

    2523.29

    - - Other:

     

    2523.29.10

    - - - Coloured cement

    35

    2523.29.90

    - - - Other

    35

    2523.30.00

    - Aluminous cement

    32

    2523.90.00

    - Other hydraulic cements

    32

     

     

     

    25.24

    Asbestos.

     

    2524.10.00

    - Crocidolite

    5

    2524.90.00

    - Other

    5

     

     

     

    25.25

    Mica, including splittings; mica waste.

     

    2525.10.00

    - Crude mica and mica rifted into sheets or splittings

    5

    2525.20.00

    - Mica powder

    5

    2525.30.00

    - Mica waste

    3

     

     

     

    25.26

    Natural steatite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; talc.

     

    2526.10.00

    - Not crushed, not powdered

    0

    2526.20

    - Crushed or powdered:

     

    2526.20.10

    - - Talc powder

    3

    2526.20.90

    - - Other

    0

     

     

     

    2528.00.00

    Natural borates and concentrates thereof (whether or not calcined), but not including borates separated from natural brine; natural boric acid containing not more than 85% of H3B03 calculated on the dry weight.

    3

     

     

     

    25.29

    Feldspar; leucite; nepheline and nepheline syenite; fluorspar.

     

    2529.10.00

    - Feldspar

    5

     

    - Fluorspar:

     

    2529.21.00

    - - Containing by weight 97% or less of calcium fluoride

    3

    2529.22.00

    - - Containing by weight more than 97% of calcium fluoride

    3

    2529.30.00

    - Leucite; nepheline and nepheline syenite

    3

     

     

     

    25.30

    Mineral substances not elsewhere specified or included.

     

    2530.10.00

    - Vermiculite, perlite and chlorites, unexpanded

    3

    2530.20

    - Kieserite, epsomite (natural magnesium sulphates):

     

    2530.20.10

    - - Kieserite

    3

    2530.20.20

    - - Epsomite

    3

    2530.90

    - Other:

     

    2530.90.10

    - - Zirconium silicates of a kind used as opacifiers

    3

    2530.90.90

    - - Other

    3

    Chapter 26

    Ores, slag and ash

    Notes

    1. This Chapter does not cover:

    (a) Slag or similar industrial waste prepared as macadam (heading 25.17);

    (b) Natural magnesium carbonate (magnesite), whether or not calcined (heading 25.19);

    (c) Sludges from the storage tanks of petroleum oils, consisting mainly of such oils (heading 27.10);

    (d) Basic slag of Chapter 31;

    (e) Slag wool, rock wool or similar mineral wools (heading 68.06);

    (f) Waste or scrap of precious metal or of metal clad with precious metal; other waste or scrap containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal (heading 71.12); or

    (g) Copper, nickel or cobalt mattes produced by any process of smelting (Section XV).

    2. For the purposes of headings 26.01 to 26.17, the term “ores” means minerals of mineralogical species actually used in the metallurgical industry for the extraction of mercury, of the metals of heading 28.44 or of the metals of Section XIV or XV, even if they are intended for non-metallurgical purposes. Headings 26.01 to 26.17 do not, however, include minerals which have been submitted to processes not normal to the metallurgical industry.

    3. Heading 26.20 applies only to:

    (a) Slag, ash and residues of a kind used in industry either for the extraction of metals or as a basis for the manufacture of chemical compounds of metals, excluding ash and residues from the incineration of municipal waste (heading 26.21); and

    (b) Slag, ash and residues containing arsenic, whether or not containing metals, of a kind used either for the extraction of arsenic or metals or for the manufacture of their chemical compounds.

    Subheading Notes.

    1. For the purposes of subheading 2620.21, “leaded gasoline sludges and leaded anti-knock compound sludges” mean sludges obtained from storage tanks of leaded gasoline and leaded anti-knock compounds (for example, tetraethyl lead), and consisting essentially of lead, lead compounds and iron oxide.

    2. Slag, ash and residues containing arsenic, mercury, thallium or their mixtures, of a kind used for the extraction of arsenic or those metals or for the manufacture of their chemical compounds, are to be classified in subheading 2620.60.

    Code

    Description

    Rate
    (%)

     

     

     

    26.01

    Iron ores and concentrates, including roasted iron pyrites.

     

     

    - Iron ores and concentrates, other than roasted iron pyrites:

     

    2601.11.00

    - - Non-agglomerated

    0

    2601.12.00

    - - Agglomerated

    0

    2601.20.00

    - Roasted iron pyrites

    0

     

     

     

    2602.00.00

    Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight.

    0

     

     

     

     

    2603.00.00

    Copper ores and concentrates.

    0

     

     

     

     

     

    2604.00.00

    Nickel ores and concentrates.

    0

     

     

     

     

     

    2605.00.00

    Cobalt ores and concentrates.

    0

     

     

     

     

     

    2606.00.00

    Aluminium ores and concentrates.

    0

     

     

     

     

     

    2607.00.00

    Lead ores and concentrates.

    0

     

     

     

     

     

    2608.00.00

    Zinc ores and concentrates.

    0

     

     

     

     

     

    2609.00.00

    Tin ores and concentrates.

    0

     

     

     

     

     

    2610.00.00

    Chromium ores and concentrates.

    0

     

     

     

     

     

    2611.00.00

    Tungsten ores and concentrates.

    0

     

     

     

     

     

    26.12

    Uranium or thorium ores and concentrates.

     

     

    2612.10.00

    - Uranium ores and concentrates

    0

     

    2612.20.00

    - Thorium ores and concentrates

    0

     

     

     

     

     

    26.13

    Molybdenum ores and concentrates.

     

     

    2613.10.00

    - Roasted

    0

     

    2613.90.00

    - Other

    0

     

     

     

     

     

    26.14

    Titanium ores and concentrates.

     

     

    2614.00.10

    - Ilmenite ores and concentrates

    0

     

    2614.00.90

    - Other

    0

     

     

     

     

     

    26.15

    Niobium, tantalum, vanadium or zirconium ores and concentrates.

     

     

    2615.10.00

    - Zirconium ores and concentrates

    0

     

    2615.90.00

    - Other

    0

     

     

     

     

     

    26.16

    Precious metal ores and concentrates.

     

     

    2616.10.00

    - Silver ores and concentrates

    0

     

    2616.90.00

    - Other

    0

     

     

     

     

     

    26.17

    Other ores and concentrates.

     

     

    2617.10.00

    - Antimony ores and concentrates

    0

     

    2617.90.00

    - Other

    0

     

     

     

     

     

    2618.00.00

    Granulated slag (slag sand) from the manufacture of iron or steel.

    10

     

     

     

    2619.00.00

    Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel.

    10

     

     

     

    26.20

    Slag, ash and residues (other than from the manufacture of iron or steel), containing metals, arsenic or their compounds.

     

     

    - Containing mainly zinc:

     

    2620.11.00

    - - Hard zinc spelter

    10

    2620.19.00

    - - Other

    10

     

    - Containing mainly lead:

     

    2620.21.00

    - - Leaded gasoline sludges and leaded anti-knock compound sludges

    10

    2620.29.00

    - - Other

    10

    2620.30.00

    - Containing mainly copper

    10

    2620.40.00

    - Containing mainly aluminium

    10

    2620.60.00

    - Containing arsenic, mercury, thallium or their mixtures, of a kind used for the extraction of arsenic or those metals or for the manufacture of their chemical compounds

    10

     

    - Other:

     

    2620.91.00

    - - Containing antimony, beryllium, cadmium, chromium or their mixtures

    10

    2620.99

    - - Other:

     

    2620.99.10

    - - - Slag and hardhead of tin

    10

    2620.99.90

    - - - Other

    10

     

     

     

    26.21

    Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste.

     

    2621.10.00

    - Ash and residues from the incineration of municipal waste

    10

    2621.90.00

    - Other

    10

    Chapter 27

    Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes

    Notes

    1. This Chapter does not cover:

    (a) Separate chemically defined organic compounds, other than pure methane and propane which are to be classified in heading 27.11;

    (b) Medicaments of heading 30.03 or 30.04; or

    (c) Mixed unsaturated hydrocarbons of heading 33.01, 33.02 or 38.05.

    2. References in heading 27.10 to “petroleum oils and oils obtained from bituminous minerals” include not only petroleum oils and oils obtained from bituminous minerals but also similar oils, as well as those consisting mainly of mixed unsaturated hydrocarbons, obtained by any process, provided that the weight of the non-aromatic constituents exceeds that of the aromatic constituents. However, the references do not include liquid synthetic polyolefins of which less than 60 % by volume distils at 300°C, after conversion to 1,013 millibars when a reduced-pressure distillation method is used (Chapter 39).

    3. For the purposes of heading 27.10, “waste oils” means waste containing mainly petroleum oils and oils obtained from bituminous minerals (as described in Note 2 to this Chapter), whether or not mixed with water. These include:

    (a) Such oils no longer fit for use as primary products (for example, used lubricating oils, used hydraulic oils and used transformer oils);

    (b) Sludge oils from the storage tanks of petroleum oils, mainly containing such oils and a high concentration of additives (for example, chemicals) used in the manufacture of the primary products; and

    (c) Such oils in the form of emulsions in water or mixtures with water, such as those resulting from oil spills, storage tank washings, or from the use of cutting oils for machining operations.

    Subheading Notes.

    1. For the purposes of subheading 2701.11, “anthracite” means coal having a volatile matter limit (on a dry, mineral-matter-free basis) not exceeding 14 %.

    2. For the purposes of subheading 2701.12, “bituminous coal” means coal having a volatile matter limit (on a dry, mineral-matter-free basis) exceeding 14 % and a calorific value limit (on a moist, mineral-matter-free basis) equal to or greater than 5,833 kcal/kg.

    3. For the purposes of subheadings 2707.10, 2707.20, 2707.30 and 2707.40 the terms “benzol (benzene)”, “toluol (toluene)”, “xylol (xylenes)” and “naphthalene” apply to products which contain more than 50 % by weight of benzene, toluene, xylenes or naphthalene, respectively.

    4. For the purposes of subheading 2710.12, “light oils and preparations” are those of which 90 % or more by volume (including losses) distil at 210oC (ASTM D 86 method).

    5. For the purposes of the subheadings of heading 27.10, the term “biodiesel” means mono-alkyl esters of fatty acids of a kind used as a fuel, derived from animal or vegetable fats and oils whether or not used.

    Code

    Description

    Rate
    (%)

     

     

     

    27.01

    Coal; briquettes, ovoids and similar solid fuels manufactured from coal.

     

     

    - Coal, whether or not pulverised, but not agglomerated:

     

    2701.11.00

    - - Anthracite

    0

    2701.12

    - - Bituminous coal:

     

    2701.12.10

    - - - Coking coal

    0

    2701.12.90

    - - - Other

    0

    2701.19.00

    - - Other coal

    0

    2701.20.00

    - Briquettes, ovoids and similar solid fuels manufactured from coal

    0

     

     

     

    27.02

    Lignite, whether or not agglomerated, excluding jet.

     

    2702.10.00

    - Lignite, whether or not pulverised, but not agglomerated:

    0

    2702.20.00

    - Agglomerated lignite

    0

     

     

     

    27.03

    Peat (including peat litter), whether or not agglomerated.

     

    2703.00.10

    - Peat, whether or not compressed into bales, but not agglomerated

    0

    2703.00.20

    - Agglomerated peat

    0

     

     

     

    27.04

    Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon.

     

    2704.00.10

    - Coke and semi-coke of coal

    3

    2704.00.20

    - Coke and semi-coke of lignite or of peat

    3

    2704.00.30

    - Retort carbon

    0

     

     

     

    2705.00.00

    Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons.

    0

     

     

     

    2706.00.00

    Tar distilled from coal, from lignite or from peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars.

    0

     

     

     

    27.07

    Oils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents.

     

    2707.10.00

    - Benzol (benzene)

    3

    2707.20.00

    - Toluol (toluene)

    0

    2707.30.00

    - Xylol (xylenes)

    3

    2707.40.00

    - Naphthalene

    0

    2707.50.00

    - Other aromatic hydrocarbon mixtures of which 65% or more by volume (including losses) distils at 250°C by the ASTM D 86 method -

    0

     

    - Other:

     

    2707.91.00

    - - Creosote oils

    0

    2707.99

    - - Other:

     

    2707.99.10

    - - - Carbon black feedstock

    0

     

    2707.99.90

    - - - Other

    0

     

     

     

     

     

    27.08

    Pitch and pitch coke, obtained from coal tar or from other mineral tars.

     

     

    2708.10.00

    - Pitch

    0

     

    2708.20.00

    - Pitch coke

    0

     

     

     

     

     

    27.09

    Petroleum oils and oils obtained from bituminous minerals, crude.

     

     

    2709.00.10

    - Crude petroleum oils

    0

     

    2709.00.20

    - Condensates

    3

     

    2709.00.90

    - Other

    0

     

     

     

     

     

    27.10

    Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils.

     

     

     

    - Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, other than those containing biodiesel and other than waste oils:

     

     

    2710.12

    - - Light oils and preparations:

     

     

     

    - - - Motor spirit:

     

     

    2710.12.11

    - - - - Of RON 97 and above, leaded

    20

     

    2710.12.12

    - - - - Of RON 97 and above, unleaded

    20

     

    2710.12.13

    - - - - Of RON 90 and above, but below RON 97, leaded

    20

     

    2710.12.14

    - - - - Of RON 90 and above, but below RON 97, unleaded

    20

     

    2710.12.15

    - - - - Other, leaded

    20

     

    2710.12.16

    - - - - Other, unleaded

    20

     

    2710.12.20

    - - - Aviation spirit, not of a kind used as jet fuel

    10

     

    2710.12.30

    - - - Tetrapropylene

    20

     

    2710.12.40

    - - - White spirit

    20

     

    2710.12.50

    - - - Low aromatic solvents containing by weight less than 1% aromatic content

    20

     

    2710.12.60

    - - - Other solvent spirits

    20

     

    2710.12.70

    - - - Naphtha, reformates and other preparations of a kind used for blending into motor spirits

    20

     

    2710.12.80

    - - - Other alpha olefins

    20

     

    2710.12.90

    - - - Other

    20

     

    2710.19

    - - Other:

     

    2710.19.20

    - - - Topped crudes

    5

    2710.19.30

    - - - Carbon black feedstock

    5

     

    - - - Lubricating oils and greases:

     

    2710.19.41

    - - - - Lubricating oil feedstock

    5

    2710.19.42

    - - - - Lubricating oils for aircraft engines

    5

    2710.19.43

    - - - - Other lubricating oils

    5

    2710.19.44

    - - - - Lubricating greases

    5

    2710.19.50

    - - - Hydraulic brake fluid

    3

    2710.19.60

    - - - Transformer and circuit breakers oils

    5

     

    - - - Diesel fuel; fuel oils:

     

    2710.19.71

    - - - - Automotive diesel fuel

    10

    2710.19.72

    - - - - Other diesel fuels

    10

    2710.19.79

    - - - - Fuel oils

    10

    2710.19.81

    - - - Aviation turbine fuel (jet fuel) having a flash point of 23oC or more

    10

    2710.19.82

    - - - Aviation turbine fuel (jet fuel) having a flash point of less than 23oC

    10

    2710.19.83

    - - - Other kerosene

    13

    2710.19.89

    - - - Other medium oils and preparations

    15

    2710.19.90

    - - - Other

    3

    2710.20.00

    - Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, containing biodiesel, other than waste oils

    5

     

    - Waste oils:

     

    2710.91.00

    - - Containing polyclorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs)

    20

    2710.99.00

    - - Other

    20

     

     

     

    27.11

    Petroleum gases and other gaseous hydrocarbons.

     

     

    - Liquefied:

     

    2711.11.00

    - - Natural gas

    5

    2711.12.00

    - - Propane

    5

    2711.13.00

    - - Butanes

    5

    2711.14

    - - Ethylene, propylene, butylene and butadiene:

     

    2711.14.10

    - - - Ethylene

    5

    2711.14.90

    - - - Other

    5

    2711.19.00

    - - Other

    5

     

    - In gaseous state:

     

    2711.21

    - - Natural gas:

     

    2711.21.10

    - - - Of a kind used as a motor fuel

    0

    2711.21.90

    - - - Other

    0

    2711.29.00

    - - Other

    0

     

     

     

     

    27.12

    Petroleum jelly; paraffin wax, microcrystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured.

     

     

    2712.10.00

    - Petroleum jelly

    3

     

    2712.20.00

    - Paraffin wax containing by weight less than 0.75% of oil

    3

     

    2712.90

    - Other:

     

     

    2712.90.10

    - - Paraffin wax

    3

     

    2712.90.90

    - - Other

    3

     

     

     

     

     

    27.13

    Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals.

     

     

     

    - Petroleum coke:

     

     

    2713.11.00

    - - Not calcined

    0

     

    2713.12.00

    - - Calcined

    0

     

    2713.20.00

    - Petroleum bitumen

    0

     

    2713.90.00

    - Other residues of petroleum oils or of oils obtained from bituminous minerals

    0

     

     

     

     

     

    27.14

    Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks.

     

     

    2714.10.00

    - Bituminous or oil shale and tar sands

    0

     

    2714.90.00

    - Other

    0

     

     

     

     

     

    2715.00.00

    Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs).

    0

     

     

     

     

     

    2716.00.00

    Electrical energy.

    1

     

    SECTION VI

    PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES

    Notes.

    1. (A) Goods (other than radioactive ores) answering to a description in heading 28.44 or 28.45 are to be classified in those headings and in no other heading of the Nomenclature.

    (B) Subject to paragraph (A) above, goods answering to a description in heading 28.43, 28.46 or 28.52 are to be classified in those headings and in no other heading of this Section.

    2. Subject to Note 1 above, goods classifiable in heading 30.04, 30.05, 30.06, 32.12, 33.03, 33.04, 33.05, 33.06, 33.07, 35.06, 37.07 or 38.08 by reason of being put up in measured doses or for retail sale are to be classified in those headings and in no other heading of the Nomenclature.

    3. Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this Section and are intended to be mixed together to obtain a product of Section VI or VII, are to be classified in the heading appropriate to that product, provided that the constituents are:

    (a) having regard to the manner in which they are put up, clearly identifiable as being intended to be used together without first being repacked;

    (b) presented together; and

    (c) identifiable, whether by their nature or by the relative proportions in which they are present, as being complementary one to another.

    Chapter 28

    Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes

    Notes.

    1. Except where the context otherwise requires, the headings of this Chapter apply only to:

    (a) Separate chemical elements and separate chemically defined compounds, whether or not containing impurities;

    (b) The products mentioned in (a) above dissolved in water;

    (c) The products mentioned in (a) above dissolved in other solvents provided that the solution constitutes a normal and necessary method of putting up these products adopted solely for reasons of safety or for transport and that the solvent does not render the product particularly suitable for specific use rather than for general use;

    (d) The products mentioned in (a), (b) or (c) above with an added stabiliser (including an anti-caking agent) necessary for their preservation or transport;

    (e) The products mentioned in (a), (b), (c) or (d) above with an added anti-dusting agent or a colouring substance added to facilitate their identification or for safety reasons, provided that the additions do not render the product particularly suitable for specific use rather than for general use.

    2. In addition to dithionites and sulphoxylates, stabilised with organic substances (heading 28.31), carbonates and peroxocarbonates of inorganic bases (heading 28.36), cyanides, cyanide oxides and complex cyanides of inorganic bases (heading 28.37), fulminates, cyanates and thiocyanates, of inorganic bases (heading 28.42), organic products included in headings 28.43 to 28.46 and 28.52 and carbides (heading 28.49), only the following compounds of carbon are to be classified in this Chapter:

    (a) Oxides of carbon, hydrogen cyanide and fulminic, isocyanic, thiocyanic and other simple or complex cyanogen acids (heading 28.11);

    (b) Halide oxides of carbon (heading 28.12);

    (c) Carbon disulphide (heading 28.13);

    (d) Thiocarbonates, selenocarbonates, tellurocarbonates, selenocyanates, tellurocyanates, tetrathio-cyanatodiamminochromates (reineckates) and other complex cyanates, of inorganic bases (heading 28.42);

    (e) Hydrogen peroxide, solidified with urea (heading 28.47), carbon oxysulphide, thiocarbonyl halides, cyanogen, cyanogen halides and cyanamide and its metal derivatives (heading 28.53) other than calcium cyanamide, whether or not pure (Chapter 31).

    3. Subject to the provisions of Note 1 to Section VI, this Chapter does not cover:

    (a) Sodium chloride or magnesium oxide, whether or not pure, or other products of Section V;

    (b) Organo-inorganic compounds other than those mentioned in Note 2 above;

    (c) Products mentioned in Note 2, 3, 4 or 5 to Chapter 31;

    (d) Inorganic products of a kind used as luminophores, of heading 32.06; glass frit and other glass in the form of powder, granules or flakes, of heading 32.07;

    (e) Artificial graphite (heading 38.01); products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades, of heading 38.13; ink removers put up in packings for retail sale, of heading 38.24; cultured crystals (other than optical elements) weighing not less than 2.5 g each, of the halides of the alkali or alkaline-earth metals, of heading 38.24;

    (f) Precious or semi-precious stones (natural, synthetic or reconstructed) or dust or powder of such stones (headings 71.02 to 71.05), or precious metals or precious metal alloys of Chapter 71;

    (g) The metals, whether or not pure, metal alloys or cermets, including sintered metal carbides (metal carbides sintered with a metal), of Section XV; or

    (h) Optical elements, for example, of the halides of the alkali or alkaline-earth metals (heading 90.01).

    4. Chemically defined complex acids consisting of a non-metal acid of sub-Chapter II and a metal acid of sub-Chapter IV are to be classified in heading 28.11.

    5. Headings 28.26 to 28.42 apply only to metal or ammonium salts or peroxysalts. Except where the context otherwise requires, double or complex salts are to be classified in heading 28.42.

    6. Heading 28.44 applies only to:

    (a) Technetium (atomic No.43), promethium (atomic No.61), polonium (atomic No.84) and all elements with an atomic number greater than 84;

    (b) Natural or artificial radioactive isotopes (including those of the precious metals or of the base metals of Sections XIV and XV), whether or not mixed together;

    (c) Compounds, inorganic or organic, of these elements or isotopes, whether or not chemically defined, whether or not mixed together;

    (d) Alloys, dispersions (including cermets), ceramic products and mixtures containing these elements or isotopes or inorganic or organic compounds thereof and having a specific radioactivity exceeding 74 Bq/g (0.002 μCi/g);

    (e) Spent (irradiated) fuel elements (cartridges) of nuclear reactors;

    (f) Radioactive residues whether or not usable.

    The term “isotopes”, for the purposes of this Note and of the wording of headings 28.44 and 28.45, refers to: -individual nuclides, excluding, however, those existing in nature in the monoisotopic state; -mixtures of isotopes of one and the same element, enriched in one or several of the said isotopes, that is, elements of which the natural isotopic composition has been artificially modified.

    7. Heading 28.48 includes copper phosphide (phosphor copper) containing more than 15 % by weight of phosphorus.

    8. Chemical elements (for example, silicon and selenium) doped for use in electronics are to be classified in this Chapter, provided that they are in forms unworked as drawn, or in the form of cylinders or rods. When cut in the form of discs, wafers or similar forms, they fall in heading 38.18.

    Subheading Note.

    1. For the purposes of subheading 2852.10, the expression “chemically defined” means all organic or inorganic compounds of mercury meeting the requirements of paragraphs (a) to (e) of Note 1 to Chapter 28 or paragraphs (a) to (h) of Note 1 to Chapter 29.

    SUB-CHAPTER I

    CHEMICAL ELEMENTS

    Code

    Description

    Rate
    (%)

     

     

     

    28.01

    Fluorine, chlorine, bromine and iodine.

     

    2801.10.00

    - Chlorine

    3

    2801.20.00

    - Iodine

    0

    2801.30.00

    - Fluorine; bromine

    0

     

     

     

    2802.00.00

    Sulphur, sublimed or precipitated; colloidal sulphur.

    3

     

     

     

    28.03

    Carbon (carbon blacks and other forms of carbon not elsewhere specified or included).

     

    2803.00.20

    - Acetylene black

    10

    2803.00.40

    - Other carbon blacks

    2

    2803.00.90

    - Other

    3

     

     

     

    28.04

    Hydrogen, rare gases and other non-metals.

     

    2804.10.00

    - Hydrogen

    0

     

    - Rare gases:

     

    2804.21.00

    - - Argon

    3

    2804.29.00

    - - Other

    3

    2804.30.00

    - Nitrogen

    3

    2804.40.00

    - Oxygen

    3

    2804.50.00

    - Boron; tellurium

    0

     

    - Silicon:

     

    2804.61.00

    - - Containing by weight not less than 99.99% of silicon

    0

    2804.69.00

    - - Other

    0

     

    2804.70.00

    - Phosphorus

    3

     

    2804.80.00

    - Arsenic

    0

     

    2804.90.00

    - Selenium

    0

     

     

     

     

     

    28.05

    Alkali or alkaline-earth metals; rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed; mercury.

     

     

     

    - Alkali or alkaline-earth metals:

     

     

    2805.11.00

    - - Sodium

    0

     

    2805.12.00

    - - Calcium

    0

     

    2805.19.00

    - - Other

    0

     

    2805.30.00

    - Rare-earth metals, scandium and yttrium whether or not intermixed or interalloyed

    0

     

    2805.40.00

    - Mercury

    0

     

    SUB-CHAPTER II

    INORGANIC ACIDS AND INORGANIC OXYGEN COMPOUNDS OF NON-METALS

    Code

    Description

    Rate
    (%)

     

     

     

    28.06

    Hydrogen chloride (hydrochloric acid); chlorosulphuric acid.

     

    2806.10.00

    - Hydrogen chloride (hydrochloric acid)

    10

    2806.20.00

    - Chlorosulphuric acid

    3

     

     

     

    2807.00.00

    Sulphuric acid; oleum.

    10

     

     

     

    2808.00.00

    Nitric acid; sulphonitric acids.

    2

     

     

     

    28.09

    Diphosphorous pentaoxide; phosphoric acid; polyphosphoric acids, whether or not chemically defined.

     

    2809.10.00

    - Diphosphorous pentaoxide

    0

    2809.20

    - Phosphoric acid and polyphosphoric acid:

     

     

    - - Food grade:

     

    2809.20.31

    - - - Hypophosphoric acid

    5

    2809.20.39

    - - - Other

    5

     

    - - Other:

     

    2809.20.91

    - - - Hypophosphoric acid

    5

    2809.20.99

    - - - Other

    5

     

     

     

    2810.00.00

    Oxides of boron; boric acids.

    0

     

     

     

    28.11

    Other inorganic acids and other inorganic oxygen compounds of non-metals.

     

     

    - Other inorganic acids:

     

    2811.11.00

    - - Hydrogen fluoride (hydrofluoric acid)

    0

    2811.19

    - - Other:

     

    2811.19.10

    - - - Arsenic acid

    0

    2811.19.90

    - - - Other

    0

     

    - Other inorganic oxygen compounds of non-metals:

     

    2811.21.00

    - - Carbon dioxide

    2

    2811.22

    - - Silicon dioxide:

     

    2811.22.10

    - - - Silica powder

    0

    2811.22.90

    - - - Other

    0

    2811.29

    - - Other:

     

    2811.29.10

    - - - Diarsenic pentaoxide

    0

    2811.29.20

    - - - Sulphur dioxide

    0

    2811.29.90

    - - - Other

    0

    SUB-CHAPTER III

    HALOGEN OR SULPHUR COMPOUNDS OF NON-METALS

    Code

    Description

    Rate
    (%)

     

     

     

    28.12

    Halides and halide oxides of non-metals.

     

    2812.10.00

    - Chlorides and chloride oxides

    0

    2812.90.00

    - Other

    0

     

     

     

    28.13

    Sulphides of non-metals; commercial phosphorus trisulphide.

     

    2813.10.00

    - Carbon disulphide

    0

    2813.90.00

    - Other

    0

    SUB-CHAPTER IV

    INORGANIC BASES AND OXIDES, HYDROXIDES AND PEROXIDES OF METALS

    Code

    Description

    Rate
    (%)

     

     

     

    28.14

    Ammonia, anhydrous or in aqueous solution.

     

    2814.10.00

    - Anhydrous ammonia

    2

    2814.20.00

    - Ammonia in aqueous solution

    5

     

     

     

    28.15

    Sodium hydroxide (caustic soda); potassium hydroxide (caustic potash); peroxides of sodium or potassium.

     

     

    - Sodium hydroxide (caustic soda)

     

    2815.11.00

    - - Solid

    5

    2815.12.00

    - - In aqueous solution (soda lye or liquid soda)

    20

    2815.20.00

    - Potassium hydroxide (caustic potash)

    0

     

    2815.30.00

    - Peroxides of sodium or potassium

    0

     

     

     

     

     

    28.16

    Hydroxide and peroxide of magnesium; oxides, hydroxides and peroxides, of strontium or barium.

     

     

    2816.10.00

    - Hydroxide and peroxide of magnesium

    5

     

    2816.40.00

    - Oxides, hydroxides and peroxides, of strontium or barium

    5

     

     

     

     

     

    28.17

    Zinc oxide; zinc peroxide.

     

     

    2817.00.10

    - Zinc oxide

    2

     

    2817.00.20

    - Zinc peroxide

    0

     

     

     

     

     

    28.18

    Artificial corundum, whether or not chemically defined; aluminium oxide; aluminium hydroxide.

     

     

    2818.10.00

    - Artificial corundum, whether or not chemically defined

    0

     

    2818.20.00

    - Aluminium oxide, other than artificial corundum

    2

     

    2818.30.00

    - Aluminium hydroxide

    3

     

     

     

     

     

    28.19

    Chromium oxides and hydroxides.

     

     

    2819.10.00

    - Chromium trioxide

    0

     

    2819.90.00

    - Other

    0

     

     

     

     

     

    28.20

    Manganese oxides.

     

     

    2820.10.00

    - Manganese dioxide

    3

     

    2820.90.00

    - Other

    0

     

     

     

     

     

    28.21

    Iron oxides and hydroxides; earth colours containing 70% or more by weight of combined iron evaluated as Fe2O3.

     

     

    2821.10.00

    - Iron oxides and hydroxides

    2

     

    2821.20.00

    - Earth colours

    3

     

     

     

     

     

    2822.00.00

    Cobalt oxides and hydroxides; commercial cobalt oxides.

    0

     

     

     

     

     

    2823.00.00

    Titanium oxides.

    0

     

     

     

     

     

    28.24

    Lead oxides; red lead and orange lead.

     

     

    2824.10.00

    - Lead monoxide (litharge, massicot)

    0

     

    2824.90.00

    - Other

    0

     

     

     

     

     

    28.25

    Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases; other metal oxides, hydroxides and peroxides.

     

     

    2825.10.00

    - Hydrazine and hydroxylamine and their inorganic salts

    0

     

    2825.20.00

    - Lithium oxide and hydroxide

    0

     

    2825.30.00

    - Vanadium oxides and hydroxides

    0

     

    2825.40.00

    - Nickel oxides and hydroxides

    0

    2825.50.00

    - Copper oxides and hydroxides

    0

    2825.60.00

    - Germanium oxides and zirconium dioxide

    0

    2825.70.00

    - Molybdenum oxides and hydroxides

    0

    2825.80.00

    - Antimony oxides

    0

    2825.90.00

    - Other

    0

    SUB-CHAPTER V

    SALTS AND PEROXYSALTS, OF INORGANIC ACIDS AND METALS

    Code

    Description

    Rate
    (%)

     

     

     

    28.26

    Fluorides; fluorosilicates, fluoroaluminates and other complex fluorine salts.

     

     

    - Fluorides:

     

    2826.12.00

    - - Of aluminium

    0

    2826.19.00

    - - Other

    0

    2826.30.00

    - Sodium hexafluoroaluminate (synthetic cryolite)

    0

    2826.90.00

    - Other

    0

     

     

     

    28.27

    Chlorides, chloride oxides and chloride hydroxides; bromides and bromide oxides; iodides and iodide oxides.

     

    2827.10.00

    - Ammonium chloride

    0

    2827.20

    - Calcium chloride:

     

    2827.20.10

    - - Commercial grade

    15

    2827.20.90

    - - Other

    10

     

    - Other chlorides:

     

    2827.31.00

    - - Of magnesium

    0

    2827.32.00

    - - Of aluminium

    3

    2827.35.00

    - - Of nickel

    0

    2827.39

    - - Other:

     

    2827.39.10

    - - - Of barium or of cobalt

    0

    2827.39.20

    - - - Of iron

    0

    2827.39.90

    - - - Other

    2

     

    - Chloride oxides and chloride hydroxides:

     

    2827.41.00

    - - Of copper

    0

    2827.49.00

    - - Other

    0

     

    - Bromides and bromide oxides:

     

    2827.51.00

    - - Bromides of sodium or of potassium

    0

    2827.59.00

    - - Other

    0

    2827.60.00

    - Iodides and iodide oxides

    0

     

     

     

    28.28

    Hypochlorites; commercial calcium hypochlorite; chlorites; hypobromites.

     

    2828.10.00

    - Commercial calcium hypochlorite and other calcium hypochlorites

    0

    2828.90

    - Other:

     

     

    2828.90.10

    - - Sodium hypochlorite

    0

     

    2828.90.90

    - - Other

    0

     

     

     

     

     

    28.29

    Chlorates and perchlorates; bromates and perbromates; iodates and periodates.

     

     

     

    - Chlorates:

     

     

    2829.11.00

    - - Of sodium

    0

     

    2829.19.00

    - - Other

    0

     

    2829.90

    - Other:

     

     

    2829.90.10

    - - Sodium perchlorate

    0

     

    2829.90.90

    - - Other

    0

     

     

     

     

     

    28.30

    Sulphides; polysulphides, whether or not chemically defined.

     

     

    2830.10.00

    - Sodium sulphides

    0

     

    2830.90

    - Other:

     

     

    2830.90.10

    - - Cadmium sulphide or zinc sulphide

    0

     

    2830.90.90

    - - Other

    0

     

     

     

     

     

    28.31

    Dithionites and sulphoxylates.

     

     

    2831.10.00

    - Of sodium

    0

     

    2831.90.00

    - Other

    0

     

     

     

     

     

    28.32

    Sulphites; thiosulphates.

     

     

    2832.10.00

    - Sodium sulphites

    0

     

    2832.20.00

    - Other sulphites

    0

     

    2832.30.00

    - Thiosulphates

    0

     

     

     

     

     

    28.33

    Sulphates; alums; peroxosulphates (persulphates).

     

     

     

    - Sodium sulphates:

     

     

    2833.11.00

    - - Disodium sulphate

    5

     

    2833.19.00

    - - Other

    5

     

     

    - Other sulphates:

     

     

    2833.21.00

    - - Of magnesium

    5

     

    2833.22

    - - Of aluminium:

     

     

    2833.22.10

    - - - Commercial grade

    5

     

    2833.22.90

    - - - Other

    5

     

    2833.24.00

    - - Of nickel

    5

     

    2833.25.00

    - - Of copper

    5

     

    2833.27.00

    - - Of barium

    5

     

    2833.29

    - - Other:

     

     

    2833.29.20

    - - - Tribasic lead sulphate

    5

     

    2833.29.30

    - - - Of chromium

    5

     

    2833.29.90

    - - - Other

    5

     

    2833.30.00

    - Alums

    10

     

    2833.40.00

    - Peroxosulphates (persulphates)

    5

     

     

     

    28.34

    Nitrites; nitrates.

     

    2834.10.00

    - Nitrites

    0

     

    - Nitrates:

     

    2834.21.00

    - - Of potassium

    0

    2834.29

    - - Other:

     

    2834.29.10

    - - - Of bismuth

    3

    2834.29.90

    - - - Other

    3

     

     

     

    28.35

    Phosphinates (hypophosphites), phosphonates (phosphites) and phosphates; polyphosphates, whether or not chemically defined.

     

    2835.10.00

    - Phosphinates (hypophosphites) and phosphonates (phosphites)

    0

     

    - Phosphates:

     

    2835.22.00

    - - Of mono- or disodium

    0

    2835.24.00

    - - Of potassium

    0

    2835.25

    - - Calcium hydrogenorthophosphate (“dicalcium phosphate”):

     

    2835.25.10

    - - - Feed grade

    0

    2835.25.90

    - - - Other

    0

    2835.26.00

    - - Other phosphates of calcium

    0

    2835.29

    - - Other:

     

    2835.29.10

    - - - Of trisodium

    0

    2835.29.90

    - - - Other

    0

     

    - Polyphosphates:

     

    2835.31

    - - Sodium triphosphate (sodium tripolyphosphate):

     

    2835.31.10

    - - - Food grade

    5

    2835.31.90

    - - - Other

    5

    2835.39

    - - Other:

     

    2835.39.10

    - - - Tetrasodium pyrophosphate

    0

    2835.39.90

    - - - Other

    0

     

     

     

    28.36

    Carbonates; peroxocarbonates (percarbonates); commercial ammonium carbonate containing ammonium carbamate.

     

    2836.20.00

    - Disodium carbonate

    2

    2836.30.00

    - Sodium hydrogencarbonate (sodium bicarbonate)

    5

    2836.40.00

    - Potassium carbonates

    0

    2836.50.00

    - Calcium carbonate

    10

    2836.60.00

    - Barium carbonate

    0

     

    - Other:

     

    2836.91.00

    - - Lithium carbonates

    0

    2836.92.00

    - - Strontium carbonate

    0

    2836.99

    - - Other:

     

    2836.99.10

    - - - Commercial ammonium carbonate

    0

    2836.99.20

    - - - Lead carbonates

    0

    2836.99.90

    - - - Other

    3

     

     

     

     

    28.37

    Cyanides, cyanide oxides and complex cyanides.

     

     

     

    - Cyanides and cyanide oxides:

     

     

    2837.11.00

    - - Of sodium

    0

     

    2837.19.00

    - - Other

    0

     

    2837.20.00

    - Complex cyanides

    0

     

     

     

     

     

    28.39

    Silicates; commercial alkali metal silicates.

     

     

     

    - Of sodium:

     

     

    2839.11.00

    - - Sodium metasilicates

    3

     

    2839.19

    - - Other:

     

     

    2839.19.10

    - - - Sodium silicates

    3

     

    2839.19.90

    - - - Other

    0

     

    2839.90.00

    - Other

    2

     

     

     

     

     

    28.40

    Borates; peroxoborates (perborates).

     

     

     

    - Disodium tetraborate (refined borax):

     

     

    2840.11.00

    - - Anhydrous

    0

     

    2840.19.00

    - - Other

    0

     

    2840.20.00

    - Other borates

    0

     

    2840.30.00

    - Peroxoborates (perborates)

    0

     

     

     

     

     

    28.41

    Salts of oxometallic or peroxometallic acids.

     

     

    2841.30.00

    - Sodium dichromate

    0

     

    2841.50.00

    - Other chromates and dichromates; peroxochromates

    0

     

     

    - Manganites, manganates and permanganates:

     

     

    2841.61.00

    - - Potassium permanganate

    0

     

    2841.69.00

    - - Other

    0

     

    2841.70.00

    - Molybdates

    0

     

    2841.80.00

    - Tungstates (wolframates)

    0

     

    2841.90.00

    - Other

    0

     

     

     

     

     

    28.42

    Other salts of inorganic acids or peroxoacids (including aluminosilicates whether or not chemically defined), other than azides.

     

     

    2842.10.00

    - Double or complex silicates, including aluminosilicates whether or not chemically defined

    5

     

    2842.90

    - Other:

     

     

    2842.90.10

    - - Sodium arsenite

    0

     

    2842.90.20

    - - Copper or chromium salts

    0

     

    2842.90.30

    - - Other fulminates, cyanates and thiocyanates

    0

     

    2842.90.90

    - - Other

    0

     

    SUB-CHAPTER VI

    OTHER

    Code

    Description

    Rate
    (%)

     

     

     

    28.43

    Colloidal precious metals; inorganic or organic compounds of precious metals, whether or not chemically defined; amalgams of precious metals.

     

    2843.10.00

    - Colloidal precious metals

    0

     

    - Silver compounds:

     

    2843.21.00

    - - Silver nitrate

    0

    2843.29.00

    - - Other

    0

    2843.30.00

    - Gold compounds

    0

    2843.90.00

    - Other compounds; amalgams

    0

     

     

     

    28.44

    Radioactive chemical elements and radioactive isotopes (including the fissile or fertile chemical elements and isotopes) and their compounds; mixtures and residues containing these products.

     

    2844.10

    - Natural uranium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing natural uranium or natural uranium compounds:

     

    2844.10.10

    - - Natural uranium and its compounds

    0

    2844.10.90

    - - Other

    0

    2844.20

    - Uranium enriched in U 235 and its compounds; plutonium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing uranium enriched in U 235, plutonium or compounds of these products:

     

    2844.20.10

    - - Uranium and its compounds; plutonium and its compounds

    0

    2844.20.90

    - - Other

    0

    2844.30

    - Uranium depleted in U 235 and its compounds; thorium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing uranium depleted in U 235, thorium or compounds of these products:

     

    2844.30.10

    - - Uranium and its compounds; thorium and its compounds

    0

    2844.30.90

    - - Other

    0

    2844.40

    - Radioactive elements and isotopes and compounds other than those of subheading 2844.10, 2844.20 or 2844.30; alloys, dispersions (including cermets), ceramic products and mixtures containing these elements, isotopes or compounds; radioactive residues:

     

     

    - - Radioactive elements and isotopes and compounds; radioactive residues:

     

    2844.40.11

    - - - Radium and its salts

    0

    2844.40.19

    - - - Other

    0

    2844.40.90

    - - Other

    0

    2844.50.00

    - Spent (irradiated) fuel elements (cartridges) of nuclear reactors

    0

     

     

     

    28.45

    Isotopes other than those of heading 28.44; compounds, inorganic or organic, of such isotopes, whether or not chemically defined.

     

     

    2845.10.00

    - Heavy water (deuterium oxide)

    0

     

    2845.90.00

    - Other

    0

     

     

     

     

     

    28.46

    Compounds, inorganic or organic, of rare-earth metals, of yttrium or of scandium or of mixtures of these metals.

     

     

    2846.10.00

    - Cerium compounds

    0

     

    2846.90.00

    - Other

    0

     

     

     

     

     

    28.47

    Hydrogen peroxide, whether or not solidified with urea.

     

     

    2847.00.10

    - In liquid form

    3

     

    2847.00.90

    - Other

    0

     

     

     

     

     

    2848.00.00

    Phosphides, whether or not chemically defined, excluding ferrophosphorus.

    0

     

     

     

     

     

    28.49

    Carbides, whether or not chemically defined.

     

     

    2849.10.00

    - Of calcium

    0

     

    2849.20.00

    - Of silicon

    0

     

    2849.90.00

    - Other

    0

     

     

     

     

     

    2850.00.00

    Hydrides, nitrides, azides, silicides and borides, whether or not chemically defined, other than compounds which are also carbides of heading 28.49.

    0

     

     

     

     

     

    28.52

    Inorganic or organic compounds of mercury, whether or not chemically defined, excluding amalgams.

     

     

    2852.10

    - Chemically defined:

     

     

    2852.10.10

    - - Mercury sulphates

    3

     

    2852.10.20

    - - Mercury compounds of a kind used as luminophores

    0

     

    2852.10.90

    - - Other

    0

     

    2852.90

    - Other:

     

     

    2852.90.10

    - - Mercury tannates, not chemically defined

    0

     

    2852.90.90

    - - Other

    0

     

     

     

     

     

    2853.00.00

    Other inorganic compounds (including distilled or conductivity water and water of similar purity); liquid air (whether or not rare gases have been removed); compressed air; amalgams, other than amalgams of precious metals.

    0

     

    Chapter 29

    Organic chemicals

    Notes.

    1. Except where the context otherwise requires, the headings of this Chapter apply only to:

    (a) Separate chemically defined organic compounds, whether or not containing impurities;

    (b) Mixtures of two or more isomers of the same organic compound (whether or not containing impurities), except mixtures of acyclic hydrocarbon isomers (other than stereoisomers), whether or not saturated (Chapter 27);

    (c) The products of headings 29.36 to 29.39 or the sugar ethers, sugar acetals and sugar esters, and their salts, of heading 29.40, or the products of heading 29.41, whether or not chemically defined;

    (d) The products mentioned in (a), (b) or (c) above dissolved in water;

    (e) The products mentioned in (a), (b) or (c) above dissolved in other solvents provided that the solution constitutes a normal and necessary method of putting up these products adopted solely for reasons of safety or for transport and that the solvent does not render the product particularly suitable for specific use rather than for general use;

    (f) The products mentioned in (a), (b), (c), (d) or (e) above with an added stabiliser (including an anti-caking agent) necessary for their preservation or transport;

    (g) The products mentioned in (a), (b), (c), (d), (e) or (f) above with an added anti-dusting agent or a colouring or odoriferous substance added to facilitate their identification or for safety reasons, provided that the additions do not render the product particularly suitable for specific use rather than for general use;

    (h) The following products, diluted to standard strengths, for the production of azo dyes: diazonium salts, couplers used for these salts and diazotisable amines and their salts.

    2. This Chapter does not cover:

    (a) Goods of heading 15.04 or crude glycerol of heading 15.20;

    (b) Ethyl alcohol (heading 22.07 or 22.08);

    (c) Methane or propane (heading 27.11);

    (d) The compounds of carbon mentioned in Note 2 to Chapter 28;

    (e) Immunological products of heading 30.02;

    (f) Urea (heading 31.02 or 31.05);

    (g) Colouring matter of vegetable or animal origin (heading 32.03), synthetic organic colouring matter, synthetic organic products of a kind used as fluorescent brightening agents or as luminophores (heading 32.04) or dyes or other colouring matter put up in forms or packings for retail sale (heading 32.12);

    (h) Enzymes (heading 35.07);

    (ij) Metaldehyde, hexamethylenetetramine or similar substances, put up in forms (for example, tablets, sticks or similar forms) for use as fuels, or liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of a capacity not exceeding 300 cm3 (heading 36.06);

    (k) Products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades, of heading 38.13; ink removers put up in packings for retail sale, of heading 38.24; or

    (l) Optical elements, for example, of ethylenediamine tartrate (heading 90.01).

    3. Goods which could be included in two or more of the headings of this Chapter are to be classified in that one of those headings which occurs last in numerical order.

    4. In headings 29.04 to 29.06, 29.08 to 29.11 and 29.13 to 29.20, any reference to halogenated, sulphonated, nitrated or nitrosated derivatives includes a reference to compound derivatives, such as sulphohalogenated, nitrohalogenated, nitrosulphonated or nitrosulphohalogenated derivatives. Nitro or nitroso groups are not to be taken as “nitrogen-functions” for the purpose of heading 29.29. For the purposes of headings 29.11, 29.12, 29.14, 29.18 and 29.22, “oxygen-function” is to be restricted to the functions (the characteristic organic oxygen-containing groups) referred to in headings 29.05 to 29.20.

    5. (A) The esters of acid-function organic compounds of sub-Chapters I to VII with organic compounds of these sub-Chapters are to be classified with that compound which is classified in the heading which occurs last in numerical order in these sub-Chapters.

    (B) Esters of ethyl alcohol with acid-function organic compounds of sub-Chapters I to VII are to be classified in the same heading as the corresponding acid-function compounds.

    (C) Subject to Note 1 to Section VI and Note 2 to Chapter 28:

    (1) Inorganic salts of organic compounds such as acid-, phenol- or enol-function compounds or organic bases, of sub-Chapters I to X or heading 29.42, are to be classified in the heading appropriate to the organic compound;

    (2) Salts formed between organic compounds of sub-Chapters I to X or heading 29.42 are to be classified in the heading appropriate to the base or to the acid (including phenol- or enol-function compounds) from which they are formed, whichever occurs last in numerical order in the Chapter; and

    (3) Co-ordination compounds, other than products classifiable in sub-Chapter XI or heading 29.41, are to be classified in the heading which occurs last in numerical order in Chapter 29, among those appropriate to the fragments formed by “cleaving” of all metal bonds, other than metal-carbon bonds.

    (D) Metal alcoholates are to be classified in the same heading as the corresponding alcohols except in the case of ethanol (heading 29.05).

    (E) Halides of carboxylic acids are to be classified in the same heading as the corresponding acids.

    6. The compounds of headings 29.30 and 29.31 are organic compounds the molecules of which contain, in addition to atoms of hydrogen, oxygen or nitrogen, atoms of other non-metals or of metals (such as sulphur, arsenic or 111 lead) directly linked to carbon atoms. Heading 29.30 (organo-sulphur compounds) and heading 29.31 (other organo-inorganic compounds) do not include sulphonated or halogenated derivatives (including compound derivatives) which, apart from hydrogen, oxygen and nitrogen, only have directly linked to carbon the atoms of sulphur or of a halogen which give them their nature of sulphonated or halogenated derivatives (or compound derivatives).

    7. Headings 29.32, 29.33 and 29.34 do not include epoxides with a three-membered ring, ketone peroxides, cyclic polymers of aldehydes or of thioaldehydes, anhydrides of polybasic carboxylic acids, cyclic esters of polyhydric alcohols or phenols with polybasic acids, or imides of polybasic acids. These provisions apply only when the ring-position hetero-atoms are those resulting solely from the cyclising function or functions here listed.

    8. For the purposes of heading 29.37:

    (a) the term “hormones” includes hormone-releasing or hormone-stimulating factors, hormone inhibitors and hormone antagonists (anti-hormones);

    (b) the expression “used primarily as hormones” applies not only to hormone derivatives and structural analogues used primarily for their hormonal effect, but also to those derivatives and structural analogues used primarily as intermediates in the synthesis of products of this heading.

    Subheading Note.

    1. Within any one heading of this Chapter, derivatives of a chemical compound (or group of chemical compounds) are to be classified in the same subheading as that compound (or group of compounds) provided that they are not more specifically covered by any other subheading and that there is no residual subheading named “Other” in the series of subheadings concerned.

    2. Note 3 to Chapter 29 does not apply to the subheadings of this Chapter.

    SUB-CHAPTER 1

    HYDROCARBONS AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES

    Code

    Description

    Rate
    (%)

     

     

     

    29.01

    Acyclic hydrocarbons.

     

    2901.10.00

    - Saturated

    0

     

    - Unsaturated:

     

    2901.21.00

    - - Ethylene

    0

    2901.22.00

    - - Propene (propylene)

    0

    2901.23.00

    - - Butene (butylene) and isomers thereof

    0

    2901.24.00

    - - Buta-1,3-diene and isoprene

    0

    2901.29

    - - Other:

     

    2901.29.10

    - - - Acetylene

    0

    2901.29.90

    - - - Other

    0

     

     

     

    29.02

    Cyclic hydrocarbons.

     

     

    - Cyclanes, cyclenes and cycloterpenes:

     

    2902.11.00

    - - Cyclohexane

    0

    2902.19.00

    - - Other

    0

    2902.20.00

    - Benzene

    3

    2902.30.00

    - Toluene

    0

     

    - Xylenes:

     

    2902.41.00

    - - o-Xylenes

    0

    2902.42.00

    - - m-Xylenes

    0

    2902.43.00

    - - p-Xylenes

    3

    2902.44.00

    - - Mixed xylene isomers

    0

    2902.50.00

    - Styrene

    0

    2902.60.00

    - Ethylbenzene

    0

    2902.70.00

    - Cumene

    0

    2902.90

    - Other:

     

    2902.90.10

    - - Dodecylbenzene

    0

    2902.90.20

    - - Other alkylbenzenes

    0

    2902.90.90

    - - Other

    2

     

     

     

    29.03

    Halogenated derivatives of hydrocarbons.

     

     

    - Saturated chlorinated derivatives of acyclic hydrocarbons:

     

     

    2903.11

    - - Chloromethane (methyl chloride) and chloroethane (ethyl chloride):

     

     

    2903.11.10

    - - - Methyl chloride

    5

     

    2903.11.90

    - - - Other

    5

     

    2903.12.00

    - - Dichloromethane (methylene chloride)

    0

     

    2903.13.00

    - - Chloroform (trichloromethane)

    0

     

    2903.14.00

    - - Carbon tetrachloride

    5

     

    2903.15.00

    - - Ethylene dichloride (ISO) (1,2-dichloroethane)

    5

     

    2903.19

    - - Other:

     

     

    2903.19.10

    - - - 1,2 -Dichloropropane (propylene dichloride) and dichlorobutanes

    5

     

    2903.19.20

    - - - 1,1,1 -Trichloroethane (methyl chloroform)

    5

     

    2903.19.90

    - - - Other

    5

     

     

    - Unsaturated chlorinated derivatives of acyclic hydrocarbons:

     

     

    2903.21.00

    - - Vinyl chloride (chloroethylene)

    3

     

    2903.22.00

    - - Trichloroethylene

    5

     

    2903.23.00

    - - Tetrachloroethylene (perchloroethylene)

    5

     

    2903.29.00

    - - Other

    5

     

     

    - Fluorinated, brominated or iodinated derivatives of acyclic hydrocarbons:

     

     

    2903.31.00

    - - Ethylene dibromide (ISO) (1,2-dibromoethane)

    5

     

    2903.39

    - - Other:

     

     

    2903.39.10

    - - - Methyl bromide

    0

     

    2903.39.90

    - - - Other

    5

     

     

    - Halogenated derivatives of acyclic hydrocarbons containing two or more different halogens:

     

     

    2903.71.00

    - - Chlorodifluoromethane

    5

     

    2903.72.00

    - - Dichlorotrifluoroethanes

    5

     

    2903.73.00

    - - Dichlorofluoroethanes

    5

     

    2903.74.00

    - - Chlorodifluoroethanes

    5

     

    2903.75.00

    - - Dichloropentafluoropropanes

    5

     

    2903.76.00

    - - Bromochlorodifluoromethane, bromotrifluoromethane and dibromotetrafluoroethanes

    5

     

    2903.77.00

    - - Other, perhalogenated only with fluorine and chlorine

    5

     

    2903.78.00

    - - Other perhalogenated derivatives

    5

     

    2903.79.00

    - - Other

    5

     

     

    - Halogenated derivatives of cyclanic, cyclenic or cycloterpenic hydrocarbons:

     

     

    2903.81.00

    - - 1,2,3,4,5,6-Hexachlorocyclohexane (HCH (ISO)), including lindane (ISO, INN)

    5

     

    2903.82.00

    - - Aldrin (ISO), chlordane (ISO) and heptachlor (ISO)

    5

     

    2903.89.00

    - - Other

    5

     

     

    - Halogenated derivatives of aromatic hydrocarbons:

     

     

    2903.91.00

    - - Chlorobenzene, o-dichlorobenzene and p-dichlorobenzene

    5

     

    2903.92.00

    - - Hexachlorobenzene (ISO) and DDT (ISO) (clofenotane (INN), 1,1,1 -trichloro-2,2-bis(p-chlorophenyl)ethane)

    5

     

    2903.99.00

    - - Other

    5

     

     

     

     

    29.04

    Sulphonated, nitrated or nitrosated derivatives of hydrocarbons, whether or not halogenated.

     

    2904.10.00

    - Derivatives containing only sulpho groups, their salts and ethyl esters

    3

    2904.20

    - Derivatives containing only nitro or only nitroso groups:

     

    2904.20.10

    - - Trinitrotoluene

    3

    2904.20.90

    - - Other

    3

    2904.90.00

    - Other

    3

    SUB-CHAPTER II

    ALCOHOLS AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES

    Code

    Description

    Rate
    (%)

     

     

     

    29.05

    Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives.

     

     

    - Saturated monohydric alcohols:

     

    2905.11.00

    - - Methanol (methyl alcohol)

    0

    2905.12.00

    - - Propan-1 -ol (propyl alcohol) and propan-2-ol (isopropyl alcohol)

    0

    2905.13.00

    - - Butan-1 -ol (n-butyl alcohol)

    0

    2905.14.00

    - - Other butanols

    0

    2905.16.00

    - - Octanol (octyl alcohol) and isomers thereof

    0

    2905.17.00

    - - Dodecan-l-ol (lauryl alcohol), hexadecan-l-ol (cetyl alcohol) and octadecan-l-ol (stearyl alcohol)

    0

    2905.19.00

    - - Other

    0

     

    - Unsaturated monohydric alcohols:

     

    2905.22.00

    - - Acyclic terpene alcohols

    0

    2905.29.00

    - - Other

    0

     

    - Diols:

     

    2905.31.00

    - - Ethylene glycol (ethanediol)

    0

    2905.32.00

    - - Propylene glycol (propane-1,2-diol)

    0

    2905.39.00

    - - Other

    0

     

    - Other polyhydric alcohols:

     

    2905.41.00

    - - 2-Ethyl-2-(hydroxymethyl)propane-1,3-diol (trimethylolpropane)

    0

    2905.42.00

    - - Pentaerythritol

    0

    2905.43.00

    - - Mannitol

    0

    2905.44.00

    - - D-glucitol (sorbitol)

    0

    2905.45.00

    - - Glycerol

    0

    2905.49.00

    - - Other

    0

     

    - Halogenated, sulphonated, nitrated or nitrosated derivatives of acyclic alcohols:

     

    2905.51.00

    - - Ethchlorvynol (INN)

    0

    2905.59.00

    - - Other

    0

     

     

     

     

     

    29.06

    Cyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives.

     

     

     

    - Cyclanic, cyclenic or cycloterpenic:

     

     

    2906.11.00

    - - Menthol

    0

     

    2906.12.00

    - - Cyclohexanol, methylcyclohexanols and dimethylcyclohexanols

    0

     

    2906.13.00

    - - Sterols and inositols

    0

     

    2906.19.00

    - - Other

    0

     

     

    - Aromatic:

     

     

    2906.21.00

    - - Benzyl alcohol

    0

     

    2906.29.00

    - - Other

    0

     

    SUB-CHAPTER III

    PHENOLS, PHENOL - ALCOHOLS, AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES

    Code

    Description

    Rate
    (%)

     

     

     

    29.07

    Phenols; phenol-alcohols.

     

     

    - Monophenols:

     

    2907.11.00

    - - Phenol (hydroxybenzene) and its salts

    0

    2907.12.00

    - - Cresols and their salts

    0

    2907.13.00

    - - Octylphenol, nonylphenol and their isomers; salts thereof

    0

    2907.15.00

    - - Naphthols and their salts

    0

    2907.19.00

    - - Other

    0

     

    - Polyphenols; phenol-alcohols:

     

    2907.21.00

    - - Resorcinol and its salts

    0

    2907.22.00

    - - Hydroquinone (quinol) and its salts

    0

    2907.23.00

    - - 4,4’-Isopropylidenediphenol (bisphenol A, diphenylolpropane) and its salts

    0

    2907.29

    - - Other:

     

    2907.29.10

    - - - Phenol-alcohols

    0

    2907.29.90

    - - - Other

    0

     

     

     

    29.08

    Halogenated, sulphonated, nitrated or nitrosated derivatives of phenols or phenol-alcohols.

     

     

    - Derivatives containing only halogen substituents and their salts:

     

    2908.11.00

    - - Pentachlorophenol (ISO)

    0

    2908.19.00

    - - Other

    0

     

    - Other:

     

    2908.91.00

    - - Dinoseb (ISO) and its salts

    0

    2908.92.00

    - - 4,6-Dinitro-o-cresol (DNOC (ISO)) and its salts

    0

    2908.99.00

    - - Other

    0

    SUB-CHAPTER IV

    ETHERS, ALCOHOL PEROXIDES, ETHER PEROXIDES, KETONE PEROXIDES, EPOXIDES WITH A THREE-MEMBERED RING, ACETALS AND HEMIACETALS, AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES

    Code

    Description

    Rate
    (%)

     

     

     

    29.09

    Ethers, ether-alcohols, ether-phenols, ether-alcohol-phenols, alcohol peroxides, ether peroxides, ketone peroxides (whether or not chemically defined), and their halogenated, sulphonated, nitrated or nitrosated derivatives.

     

     

    - Acyclic ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives:

     

    2909.11.00

    - - Diethyl ether

    0

    2909.19.00

    - - Other

    0

    2909.20.00

    - Cyclanic, cyclenic or cycloterpenic ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives

    0

    2909.30.00

    - Aromatic ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives

    0

     

    - Ether-alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives:

     

    2909.41.00

    - - 2,2’-Oxydiethanol (diethylene glycol, digol)

    0

    2909.43.00

    - - Monobutyl ethers of ethylene glycol or of diethylene glycol

    0

    2909.44.00

    - - Other monoalkylethers of ethylene glycol or of diethylene glycol

    0

    2909.49.00

    - - Other

    0

    2909.50.00

    - Ether-phenols, ether-alcohol-phenols and their halogenated, sulphonated, nitrated or nitrosated derivatives

    0

    2909.60.00

    - Alcohol peroxides, ether peroxides, ketone peroxides and their halogenated, sulphonated, nitrated or nitrosated derivatives

    0

     

     

     

    29.10

    Epoxides, epoxyalcohols, epoxyphenols and epoxyethers, with a three-membered ring, and their halogenated, sulphonated, nitrated or nitrosated derivatives.

     

    2910.10.00

    - Oxirane (ethylene oxide)

    0

    2910.20.00

    - Methyloxirane (propylene oxide)

    0

    2910.30.00

    - 1 -Chloro-2,3-epoxypropane (epichlorohydrin)

    0

    2910.40.00

    - Dieldrin (ISO, INN)

    0

    2910.90.00

    - Other

    0

     

     

     

    2911.00.00

    Acetals and hemiacetals, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives.

    0

    SUB-CHAPTER V

    ALDEHYDE-FUNCTION COMPOUNDS

    Code

    Description

    Rate
    (%)

     

     

     

    29.12

    Aldehydes, whether or not with other oxygen function; cyclic polymers of aldehydes; paraformaldehyde.

     

     

    - Acyclic aldehydes without other oxygen function:

     

    2912.11

    - - Methanal (formaldehyde):

     

    2912.11.10

    - - - Formalin

    3

    2912.11.90

    - - - Other

    3

    2912.12.00

    - - Ethanal (acetaldehyde)

    0

    2912.19

    - - Other:

     

    2912.19.10

    - - - Butanal

    0

    2912.19.90

    - - - Other

    0

     

    - Cyclic aldehydes without other oxygen function:

     

    2912.21.00

    - - Benzaldehyde

    0

    2912.29.00

    - - Other

    0

     

    - Aldehyde-alcohols, aldehyde-ethers, aldehyde-phenols and aldehydes with other oxygen function:

     

    2912.41.00

    - - Vanillin (4-hydroxy-3-methoxybenzaldehyde)

    0

    2912.42.00

    - - Ethylvanillin (3-ethoxy-4-hydroxybenzaldehyde)

    0

    2912.49.00

    - - Other

    0

    2912.50.00

    - Cyclic polymers of aldehydes

    0

    2912.60.00

    - Paraformaldehyde

    0

     

     

     

    2913.00.00

    Halogenated, sulphonated, nitrated or nitrosated derivatives of products of heading 29.12.

    0

    SUB-CHAPTER VI

    KETONE-FUNCTION COMPOUNDS AND QUINONE-FUNCTION COMPOUNDS

    Code

    Description

    Rate
    (%)

     

     

     

    29.14

    Ketones and quinones, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives.

     

     

    - Acyclic ketones without other oxygen function:

     

    2914.11.00

    - - Acetone

    0

    2914.12.00

    - - Butanone (methyl ethyl ketone)

    0

    2914.13.00

    - - 4-Methylpentan-2-one (methyl isobutyl ketone)

    0

    2914.19.00

    - - Other

    0

     

    - Cyclanic, cyclenic or cycloterpenic ketones without other oxygen function:

     

    2914.22.00

    - - Cyclohexanone and methylcyclohexanones

    0

    2914.23.00

    - - Ionones and methylionones

    0

    2914.29

    - - Other:

     

    2914.29.10

    - - - Camphor

    0

    2914.29.90

    - - - Other

    0

     

    - Aromatic ketones without other oxygen function:

     

    2914.31.00

    - - Phenylacetone (phenylpropan-2-one)

    0

    2914.39.00

    - - Other

    0

    2914.40.00

    - Ketone-alcohols and ketone-aldehydes

    0

    2914.50.00

    - Ketone-phenols and ketones with other oxygen function

    0

     

    - Quinones:

     

    2914.61.00

    - - Anthraquinone

    0

    2914.69.00

    - - Other

    0

    2914.70.00

    - Halogenated, sulphonated, nitrated or nitrosated derivatives

    0

    SUB-CHAPTER VII

    CARBOXYLIC ACIDS AND THEIR ANHYDRIDES, HALIDES, PEROXIDES AND PEROXYACIDS AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES

    Code

    Description

    Rate
    (%)

     

     

     

    29.15

    Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives.

     

     

    - Formic acid, its salts and esters:

     

    2915.11.00

    - - Formic acid

    0

    2915.12.00

    - - Salts of formic acid

    0

    2915.13.00

    - - Esters of formic acid

    0

     

    - Acetic acid and its salts; acetic anhydride:

     

    2915.21.00

    - - Acetic acid

    0

    2915.24.00

    - - Acetic anhydride

    0

    2915.29

    - - Other:

     

    2915.29.10

    - - - Sodium acetate; cobalt acetates

    0

    2915.29.90

    - - - Other

    0

     

    - Esters of acetic acid:

     

    2915.31.00

    - - Ethyl acetate

    0

    2915.32.00

    - - Vinyl acetate

    0

    2915.33.00

    - - n-Butyl acetate

    0

    2915.36.00

    - - Dinoseb (ISO) acetate

    0

    2915.39

    - - Other:

     

    2915.39.10

    - - - Isobutyl acetate

    0

     

    2915.39.20

    - - - 2 - Ethoxyethyl acetate

    0

     

    2915.39.90

    - - - Other

    0

     

    2915.40.00

    - Mono-, di- or trichloroacetic acids, their salts and esters

    0

     

    2915.50.00

    - Propionic acid, its salts and esters

    0

     

    2915.60.00

    - Butanoic acids, pentanoic acids, their salts and esters

    0

     

    2915.70

    - Palmitic acid, stearic acid, their salts and esters:

     

     

    2915.70.10

    - - Palmitic acid, its salts and esters

    0

     

    2915.70.20

    - - Stearic acid

    0

     

    2915.70.30

    - - Salts and esters of stearic acid

    0

     

    2915.90

    - Other:

     

     

    2915.90.10

    - - Acetyl chloride

    0

     

    2915.90.20

    - - Lauric acid, myristic acid, their salts and esters

    0

     

    2915.90.90

    - - Other

    0

     

     

     

     

     

    29.16

    Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives.

     

     

     

    - Unsaturated acyclic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives:

     

     

    2916.11.00

    - - Acrylic acid and its salts

    0

     

    2916.12.00

    - - Esters of acrylic acid

    0

     

    2916.13.00

    - - Methacrylic acid and its salts

    0

     

    2916.14

    - - Esters of methacrylic acid:

     

     

    2916.14.10

    - - - Methyl methacrylate

    0

     

    2916.14.90

    - - - Other

    0

     

    2916.15.00

    - - Oleic, linoleic or linolenic acids, their salts and esters

    0

     

    2916.16.00

    - - Binapacryl (ISO)

    0

     

    2916.19.00

    - - Other

    0

     

    2916.20.00

    - Cyclanic, cyclenic or cycloterpenic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives

    0

     

     

    - Aromatic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives:

     

     

    2916.31.00

    - - Benzoic acid, its salts and esters

    5

     

    2916.32.00

    - - Benzoyl peroxide and benzoyl chloride

    0

     

    2916.34.00

    - - Phenylacetic acid and its salts

    0

     

    2916.39

    - - Other:

     

     

    2916.39.10

    - - - 2,4-Dichlorophenyl acetic acid and its salts and esters

    0

     

    2916.39.20

    - - - Esters of phenylacetic acid

    0

     

    2916.39.90

    - - - Other

    0

     

     

     

    29.17

    Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives.

     

     

    - Acyclic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives:

     

    2917.11.00

    - - Oxalic acid, its salts and esters

    0

    2917.12

    - - Adipic acid, its salts and esters:

     

    2917.12.10

    - - - Dioctyl adipate

    5

    2917.12.90

    - - - Other

    0

    2917.13.00

    - - Azelaic acid, sebacic acid, their salts and esters

    0

    2917.14.00

    - - Maleic anhydride

    0

    2917.19.00

    - - Other

    0

    2917.20.00

    - Cyclanic, cyclenic or cycloterpenic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives

    0

     

    - Aromatic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives:

     

    2917.32.00

    - - Dioctyl orthophthalates

    10

    2917.33.00

    - - Dinonyl or didecyl orthophthalates

    10

    2917.34

    - - Other esters of orthophthalic acid:

     

    2917.34.10

    - - - Dibutyl orthophthalates

    10

    2917.34.90

    - - - Other

    10

    2917.35.00

    - - Phthalic anhydride

    0

    2917.36.00

    - - Terephthalic acid and its salts

    0

    2917.37.00

    - - Dimethyl terephthalate

    0

    2917.39

    - - Other:

     

    2917.39.10

    - - - Trioctyltrimellitate

    5

    2917.39.20

    - - - Other phthalic compounds of a kind used as plasticisers and esters of phthalic anhydride

    0

    2917.39.90

    - - - Other

    0

     

     

     

    29.18

    Carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives.

     

     

    - Carboxylic acids with alcohol function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives:

     

    2918.11.00

    - - Lactic acid, its salts and esters

    0

    2918.12.00

    - - Tartaric acid

    0

    2918.13.00

    - - Salts and esters of tartaric acid

    0

    2918.14.00

    - - Citric acid

    5

    2918.15

    - - Salts and esters of citric acid:

     

     

    2918.15.10

    - - - Calcium citrate

    5

     

    2918.15.90

    - - - Other

    5

     

    2918.16.00

    - - Gluconic acid, its salts and esters

    0

     

    2918.18.00

    - - Chlorobenzilate (ISO)

    0

     

    2918.19.00

    - - Other

    0

     

     

    - Carboxylic acids with phenol function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives:

     

     

    2918.21.00

    - - Salicylic acid and its salts

    0

     

    2918.22.00

    - - O-Acetylsalicylic acid, its salts and esters

    0

     

    2918.23.00

    - - Other esters of salicylic acid and their salts

    0

     

    2918.29

    - - Other:

     

     

    2918.29.10

    - - - Alkyl sulphonic ester of phenol

    0

     

    2918.29.90

    - - - Other

    0

     

    2918.30.00

    - Carboxylic acids with aldehyde or ketone function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives

    0

     

     

    - Other:

     

     

    2918.91.00

    - - 2,4,5-T (ISO) (2,4,5-trichlorophenoxyacetic acid), its salt and esters

    0

     

    2918.99.00

    - - Other

    0

     

    SUB-CHAPTER VIII

    ESTERS OF INORGANIC ACIDS OF NON - METALS AND THEIR SALTS, AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATES

    Code

    Description

    Rate
    (%)

     

     

     

    29.19

    Phosphoric esters and their salts, including lactophosphates; their halogenated, sulphonated, nitrated or nitrosated derivatives.

     

    2919.10.00

    - Tris(2,3-dibromopropyl) phosphate

    3

    2919.90.00

    - Other

    3

     

     

     

    29.20

    Esters of other inorganic acids of non-metals (excluding esters of hydrogen halides) and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives.

     

     

    - Thiophosphoric esters (phosphorothioates) and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives:

     

    2920.11.00

    - - Parathion (ISO) and parathion-methyl (ISO) (methylparathion)

    0

    2920.19.00

    - - Other

    0

    2920.90

    - Other:

     

    2920.90.10

    - - Dimethyl sulphate

    0

    2920.90.90

    - - Other

    0

    SUB-CHAPTER IX

    NITROGEN-FUNCTION COMPOUNDS

    Code

    Description

    Rate
    (%)

     

     

     

    29.21

    Amine-function compounds.

     

     

    - Acyclic monoamines and their derivatives; salts thereof:

     

    2921.11.00

    - - Methylamine, di- or trimethylamine and their salts

    0

    2921.19.00

    - - Other

    0

     

    - Acyclic polyamines and their derivatives; salts thereof:

     

    2921.21.00

    - - Ethylenediamine and its salts

    0

    2921.22.00

    - - Hexamethylenediamine and its salts

    0

    2921.29.00

    - - Other

    0

    2921.30.00

    - Cyclanic, cyclenic or cycloterpenic mono- or polyamines, and their derivatives; salts thereof

    0

     

    - Aromatic monoamines and their derivatives; salts thereof:

     

    2921.41.00

    - - Aniline and its salts

    0

    2921.42.00

    - - Aniline derivatives and their salts

    0

    2921.43.00

    - - Toluidines and their derivatives; salts thereof

    0

    2921.44.00

    - - Diphenylamine and its derivatives; salts thereof

    0

    2921.45.00

    - - 1 -Naphthylamine (alpha-naphthylamine), 2-naphthylamine (beta-naphthylamine) and their derivatives; salts therof

    0

    2921.46.00

    - - Amfetamine (INN), benzfetamine (INN), dexamfetamine (INN), etilamfetamine (INN), fencamfamin (INN), lefetamine (INN), levamfetamine (INN), mefenorex (INN) and phentermine (INN); salts thereof

    0

    2921.49.00

    - - Other

    0

     

    - Aromatic polyamines and their derivatives; salts thereof:

     

    2921.51.00

    - - o-, m-, p-Phenylenediamine, diaminotoluenes and their derivatives; salts thereof

    0

    2921.59.00

    - - Other

    0

     

     

     

    29.22

    Oxygen-function amino-compounds.

     

     

    - Amino-alcohols, other than those containing more than one kind of oxygen function, their ethers and esters; salts thereof:

     

    2922.11.00

    - - Monoethanolamine and its salts

    3

    2922.12.00

    - - Diethanolamine and its salts

    3

     

    2922.13.00

    - - Triethanolamine and its salts

    3

     

    2922.14.00

    - - Dextropropoxyphene (INN) and its salts

    0

     

    2922.19

    - - Other:

     

     

    2922.19.10

    - - - Ethambutol and its salts, esters and other derivatives suitable for the production of anti-tuberculosis preparations

    0

     

    2922.19.20

    - - - D-2-Amino-n-butyl-alcohol

    3

     

    2922.19.90

    - - - Other

    3

     

     

    - Amino-naphthols and other amino-phenols, other than those containing more than one kind of oxygen function, their ethers and esters; salts thereof:

     

     

    2922.21.00

    - - Aminohydroxynaphthalenesulphonic acids and their salts

    3

     

    2922.29.00

    - - Other

    3

     

     

    - Amino-aldehydes, amino-ketones and amino-quinones, other than those containing more than one kind of oxygen function; salts thereof:

     

     

    2922.31.00

    - - Amfepramone (INN), methadone (INN) and normethadone (INN); salts thereof

    0

     

    2922.39.00

    - - Other

    3

     

     

    - Amino-acids, other than those containing more than one kind of oxygen function, and their esters; salts thereof:

     

     

    2922.41.00

    - - Lysine and its esters; salts thereof

    0

     

    2922.42

    - - Glutamic acid and its salts:

     

     

    2922.42.10

    - - - Glutamic acid

    10

     

    2922.42.20

    - - - Monosodium glutamate (MSG)

    20

     

    2922.42.90

    - - - Other salts

    20

     

    2922.43.00

    - - Anthranilic acid and its salts

    3

     

    2922.44.00

    - - Tilidine (INN) and its salts

    3

     

    2922.49

    - - Other:

     

     

    2922.49.10

    - - - Mefenamic acid and its salts

    0

     

    2922.49.90

    - - - Other

    0

     

    2922.50

    - Amino-alcohol-phenols, amino-acid-phenols and other amino-compounds with oxygen function:

     

     

    2922.50.10

    - - p-Aminosalicylic acid and its salts, esters and other derivatives

    0

     

    2922.50.90

    - - Other

    0

     

     

     

     

     

    29.23

    Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids, whether or not chemically defined.

     

     

    2923.10.00

    - Choline and its salts

    0

     

    2923.20

    - Lecithins and other phosphoaminolipids:

     

     

    2923.20.10

    - - Lecithins, whether or not chemically defined

    3

     

    2923.20.90

    - - Other

    0

     

    2923.90.00

    - Other

    0

     

     

     

     

     

    29.24

    Carboxyamide-function compounds; amide-function compounds of carbonic acid.

     

     

     

    - Acyclic amides (including acyclic carbamates) and their derivatives; salts thereof:

     

    2924.11.00

    - - Meprobamate (INN)

    0

    2924.12.00

    - - Fluoroacetamide (ISO), monocrotophos (ISO) and phosphamidon (ISO)

    0

    2924.19.00

    - - Other

    0

     

    - Cyclic amides (including cyclic carbamates) and their derivatives; salts thereof:

     

    2924.21

    - - Ureines and their derivatives; salts thereof:

     

    2924.21.10

    - - - 4-Ethoxyphenylurea (dulcin)

    0

    2924.21.20

    - - - Diuron and monuron

    0

    2924.21.90

    - - - Other

    0

    2924.23.00

    - - 2-Acetamidobenzoic acid (N-acetylanthranilic acid) and its salts

    3

    2924.24.00

    - - Ethinamate (INN)

    0

    2924.29

    - - Other:

     

    2924.29.10

    - - - Aspartame

    10

    2924.29.20

    - - - Butylphenylmethyl carbamate; methyl isopropyl phenyl carbamate

    3

    2924.29.90

    - - - Other

    0

     

     

     

    29.25

    Carboxyimide-function compounds (including saccharin and its salts) and imine-function compounds.

     

     

    - Imides and their derivatives; salts thereof:

     

    2925.11.00

    - - Saccharin and its salts

    10

    2925.12.00

    - - Glutethimide (INN)

    0

    2925.19.00

    - - Other

    0

     

    - Imines and their derivatives; salts thereof:

     

    2925.21.00

    - - Chlordimeform (ISO)

    0

    2925.29.00

    - - Other

    0

     

     

     

    29.26

    Nitrile-function compounds.

     

    2926.10.00

    - Acrylonitrile

    0

    2926.20.00

    - 1 -Cyanoguanidine (dicyandiamide)

    0

    2926.30.00

    - Fenproporex (INN) and its salts; methadone (INN) intermediate (4-cyano-2-dimethylamino-4, 4-diphenylbutane)

    0

    2926.90.00

    - Other

    0

     

     

     

    29.27

    Diazo-, azo- or azoxy-compounds.

     

    2927.00.10

    - Azodicarbonamide

    0

    2927.00.90

    - Other

    0

     

     

     

    29.28

    Organic derivatives of hydrazine or of hydroxylamine.

     

    2928.00.10

    - Linuron

    0

    2928.00.90

    - Other

    0

     

     

     

     

     

    29.29

    Compounds with other nitrogen function.

     

     

    2929.10

    - Isocyanates:

     

     

    2929.10.10

    - - Diphenylmethane diisocyanate (MDI)

    0

     

    2929.10.20

    - - Toluene diisocyanate

    0

     

    2929.10.90

    - - Other

    5

     

    2929.90

    - Other:

     

     

    2929.90.10

    - - Sodium cyclamate

    5

     

    2929.90.20

    - - Other cyclamates

    5

     

    2929.90.90

    - - Other

    0

     

    SUB-CHAPTER X

    ORGANO-INORGANIC COMPOUNDS, HETEROCYCLIC COMPOUNDS, NUCLEIC ACIDS AND THEIR SALTS, ANDSULPHONAMIDES

    Code

    Description

    Rate
    (%)

     

     

     

    29.30

    Organo-sulphur compounds.

     

    2930.20.00

    - Thiocarbamates and dithiocarbamates

    0

    2930.30.00

    - Thiuram mono-, di- or tetrasulphides

    0

    2930.40.00

    - Methionine

    0

    2930.50.00

    - Captafol (ISO) and methamidophos (ISO)

    0

    2930.90

    - Other:

     

    2930.90.10

    - - Dithiocarbonates

    0

    2930.90.90

    - - Other

    0

     

     

     

    29.31

    Other organo-inorganic compounds.

     

    2931.10

    - Tetramethyl lead and tetraethyl lead:

     

    2931.10.10

    - - Tetramethyl lead

    0

    2931.10.20

    - - Tetraethyl lead

    0

    2931.20.00

    - Tributyltin compounds

    0

    2931.90

    - Other:

     

    2931.90.20

    - - N-(phosphonomethyl) glycine and salts thereof

    0

    2931.90.30

    - - Ethephone

    0

     

    - - Organo-arsenic compounds:

     

    2931.90.41

    - - - In liquid form

    0

    2931.90.49

    - - - Other

    0

    2931.90.90

    - - Other

    0

     

     

     

    29.32

    Heterocyclic compounds with oxygen hetero-atom(s) only.

     

     

    - Compounds containing an unfused furan ring (whether or not hydrogenated) in the structure:

     

    2932.11.00

    - - Tetrahydrofuran

    0

    2932.12.00

    - - 2-Furaldehyde (furfuraldehyde)

    0

    2932.13.00

    - - Furfuryl alcohol and tetrahydrofurfuryl alcohol

    0

    2932.19.00

    - - Other

    0

    2932.20.00

    - Lactones

    0

     

    - Other:

     

    2932.91.00

    - - Isosafrole

    0

    2932.92.00

    - - 1 -(1,3-Benzodioxol-5-yl)propan-2-one

    0

    2932.93.00

    - - Piperonal

    0

    2932.94.00

    - - Safrole

    0

    2932.95.00

    - - Tetrahydrocannabinols (all isomers)

    0

    2932.99

    - - Other:

     

    2932.99.10

    - - - Carbofuran

    0

    2932.99.90

    - - - Other

    0

     

     

     

    29.33

    Heterocyclic compounds with nitrogen hetero-atom(s) only.

     

     

    - Compounds containing an unfused pyrazole ring (whether or not hydrogenated) in the structure:

     

    2933.11

    - - Phenazone (antipyrin) and its derivatives:

     

    2933.11.10

    - - - Dipyrone (analgin)

    0

    2933.11.90

    - - - Other

    0

    2933.19.00

    - - Other

    0

     

    - Compounds containing an unfused imidazole ring (whether or not hydrogenated) in the structure:

     

    2933.21.00

    - - Hydantoin and its derivatives

    0

    2933.29

    - - Other:

     

    2933.29.10

    - - - Cimetidine

    0

    2933.29.90

    - - - Other

    0

     

    - Compounds containing an unfused pyridine ring (whether or not hydrogenated) in the structure:

     

    2933.31.00

    - - Pyridine and its salts

    0

    2933.32.00

    - - Piperidine and its salts

    0

    2933.33.00

    - - Alfentanil (INN), anileridine (INN), bezitramide (INN), bromazepam (INN), difenoxin (INN), diphenoxylate (INN), dipipanone (INN), fentanyl (INN), ketobemidone (INN), methylphenidate (INN), pentazocine (INN), pethidine (INN), pethidine (INN) intermediate A, phencyclidine (INN) (PCP), phenoperidine (INN), pipradrol (INN), piritramide (INN), propiram (INN) and trimeperidine (INN); salts thereof

    0

    2933.39

    - - Other:

     

    2933.39.10

    - - - Chlorpheniramine and isoniazid

    0

    2933.39.30

    - - - Paraquat salts

    0

    2933.39.90

    - - - Other

    0

     

    - Compounds containing in the structure a quinoline or isoquinoline ring-system (whether or not hydrogenated), not further fused:

     

    2933.41.00

    - - Levorphanol (INN) and its salts

    0

    2933.49.00

    - - Other

    0

     

    - Compounds containing a pyrimidine ring (whether or not hydrogenated) or piperazine ring in the structure:

     

    2933.52.00

    - - Malonylurea (barbituric acid) and its salts

    0

    2933.53.00

    - - Allobarbital (INN), amobarbital (INN), barbital (INN), butalbital (INN), butobarbital, cyclobarbital (INN), methylphenobarbital (INN), pentobarbital (INN), phenobarbital (INN), secbutabarbital (INN), secobarbital (INN) and vinylbital (INN); salts thereof

    0

    2933.54.00

    - - Other derivatives of malonylurea (barbituric acid); salts thereof

    0

    2933.55.00

    - - Loprazolam (INN), mecloqualone (INN), methaqualone (INN) and zipeprol (INN); salts thereof

    0

    2933.59

    - - Other:

     

    2933.59.10

    - - - Diazinon

    0

    2933.59.90

    - - - Other

    0

     

    - Compounds containing an unfused triazine ring (whether or not hydrogenated) in the structure:

     

    2933.61.00

    - - Melamine

    0

    2933.69.00

    - - Other

    0

     

    - Lactams:

     

    2933.71.00

    - - 6-Hexanelactam (epsilon-caprolactam)

    0

    2933.72.00

    - - Clobazam (INN) and methyprylon (INN)

    0

    2933.79.00

    - - Other lactams

    0

     

    - Other:

     

    2933.91.00

    - - Alprazolam (INN), camazepam (INN), chlordiazepoxide (INN), clonazepam (INN), clorazepate, delorazepam (INN), diazepam (INN), estazolam (INN), ethyl loflazepate (INN), fludiazepam (INN), flunitrazepam (INN), flurazepam (INN), halazepam (INN), lorazepam (INN), lormetazepam (INN), mazindol (INN), medazepam (INN), midazolam (INN), nimetazepam (INN), nitrazepam (INN), nordazepam (INN), oxazepam (INN), pinazepam (INN), prazepam (INN), pyrovalerone (INN), temazepam (INN), tetrazepam (INN) and triazolam (INN); salts thereof

    0

    2933.99

    - - Other:

     

    2933.99.10

    - - - Mebendazole or parbendazole

    0

    2933.99.90

    - - - Other

    0

     

     

     

    29.34

    Nucleic acids and their salts; whether or not chemically defined; other heterocyclic compounds.

     

    2934.10.00

    - Compounds containing an unfused thiazole ring (whether or not hydrogenated) in the structure

    0

    2934.20.00

    - Compounds containing in the structure a benzothiazole ring-system (whether or not hydrogenated), not further fused

    0

    2934.30.00

    - Compounds containing in the structure a phenothiazine ring-system (whether or not hydrogenated), not further fused

    0

     

    - Other:

     

    2934.91.00

    - - Aminorex (INN), brotizolam (INN), clotiazepam (INN), cloxazolam (INN), dextromoramide (INN), haloxazolam (INN), ketazolam (INN), mesocarb (INN), oxazolam (INN), pemoline (INN), phendimetrazine (INN), phenmetrazine (INN) and sufentanil (INN); salts thereof

    0

    2934.99

    - - Other:

     

    2934.99.10

    - - - Nucleic acid and its salts

    10

    2934.99.20

    - - - Sultones; sultams; diltiazem

    5

    2934.99.30

    - - - 6-Aminopenicillanic acid

    0

    2934.99.40

    - - - 3-Azido-3-deoxythymidine

    5

    2934.99.50

    - - - Oxadiazon, with a minimum purity of 94%

    0

    2934.99.90

    - - - Other

    5

     

     

     

    2935.00.00

    Sulphonamides.

    0

    SUB-CHAPTER XI

    PROVITAMINS, VITAMINS AND HORMONES

    Code

    Description

    Rate
    (%)

     

     

     

    29.36

    Provitamins and vitamins, natural or reproduced by synthesis (including natural concentrates), derivatives thereof used primarily as vitamins, and intermixtures of the foregoing, whether or not in any solvent.

     

     

    - Vitamins and their derivatives, unmixed:

     

    2936.21.00

    - - Vitamin A and their derivatives

    0

    2936.22.00

    - - Vitamin B1 and its derivatives

    0

    2936.23.00

    - - Vitamin B2 and its derivatives

    0

    2936.24.00

    - - D- or DL-Pantothenic acid (Vitamin B3 or Vitamin B5) and its derivatives

    0

    2936.25.00

    - - Vitamin B6 and its derivatives

    0

    2936.26.00

    - - Vitamin B12 and its derivatives

    0

    2936.27.00

    - - Vitamin C and its derivatives

    0

    2936.28.00

    - - Vitamin E and its derivatives

    0

    2936.29.00

    - - Other vitamins and their derivatives

    0

    2936.90.00

    - Other, including natural concentrates

    0

     

     

     

    29.37

    Hormones, prostaglandins, thromboxanes and leukotrienes, natural or reproduced by synthesis; derivatives and structural analogues thereof, including chain modified polypeptides, used primarily as hormones.

     

     

    - Polypeptide hormones, protein hormones and glycoprotein hormones, their derivatives and structural analogues:

     

    2937.11.00

    - - Somatotropin, its derivatives and structural analogues

    0

     

    2937.12.00

    - - Insulin and its salts

    0

     

    2937.19.00

    - - Other

    0

     

     

    - Steroidal hormones, their derivatives and structural analogues:

     

     

    2937.21.00

    - - Cortisone, hydrocortisone, prednisone (dehydrocortisone) and prednisolone (dehydrohydrocortisone)

    0

     

    2937.22.00

    - - Halogenated derivatives of corticosteroidal hormones

    0

     

    2937.23.00

    - - Oestrogens and progestogens

    0

     

    2937.29.00

    - - Other

    0

     

    2937.50.00

    - Prostaglandins, thromboxanes and leukotrienes, their derivatives and structural analogues

    0

     

    2937.90

    - Other:

     

     

    2937.90.10

    - - Oxygen-function amino-compounds.

    0

     

    2937.90.90

    - - Other

    0

     

    SUB-CHAPTER XII

    GLYCOSIDES AND VEGETABLE ALKALOIDS, NATURAL OR REPRODUCED BY SYNTHESIS, AND THEIR SALTS, ETHERS, ESTERS AND OTHER DERIVATIVES

    Code

    Description

    Rate
    (%)

     

     

     

    29.38

    Glycosides, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives.

     

    2938.10.00

    - Rutoside (rutin) and its derivatives

    3

    2938.90.00

    - Other

    3

     

     

     

    29.39

    Vegetable alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives.

     

     

    - Alkaloids of opium and their derivatives; salts thereof:

     

    2939.11

    - - Concentrates of poppy straw; buprenorphine (INN), codeine, dihydrocodeine (INN), ethylmorphine, etorphine (INN), heroin, hydrocodone (INN), hydromorphone (INN), morphine, nicomorphine (INN), oxycodone (INN), oxymorphone (INN), pholcodine (INN), thebacon (INN) and thebaine; salts thereof:

     

    2939.11.10

    - - - Concentrates of poppy straw and salts thereof

    0

    2939.11.90

    - - - Other

    0

    2939.19.00

    - - Other

    0

    2939.20

    - Alkaloids of cinchona and their derivatives; salts thereof:

     

    2939.20.10

    - - Quinine and its salts

    0

    2939.20.90

    - - Other

    0

    2939.30.00

    - Caffeine and its salts

    0

     

    - Ephedrines and their salts:

     

    2939.41.00

    - - Ephedrine and its salts

    0

    2939.42.00

    - - Pseudoephedrine (INN) and its salts

    0

    2939.43.00

    - - Cathine (INN) and its salts

    0

    2939.44.00

    - - Norephedrine and its salts

    0

    2939.49.00

    - - Other

    0

     

    - Theophylline and aminophylline (theophyllineethylenediamine) and their derivatives; salts thereof:

     

    2939.51.00

    - - Fenetylline (INN) and its salts

    0

    2939.59.00

    - - Other

    0

     

    - Alkaloids of rye ergot and their derivatives; salts thereof:

     

    2939.61.00

    - - Ergometrine (INN) and its salts

    0

    2939.62.00

    - - Ergotamine(INN) and its salts

    0

    2939.63.00

    - - Lysergic acid and its salts

    0

    2939.69.00

    - - Other

    0

     

    - Other:

     

    2939.91

    - - Cocaine, ecgonine, levometamfetamine, metamfetamine (INN), metamfetamine racemate; salts, esters and other derivatives thereof:

     

    2939.91.10

    - - - Cocaine and its derivatives

    0

    2939.91.90

    - - - Other

    0

    2939.99

    - - Other:

     

    2939.99.10

    - - - Nicotine sulphate

    0

    2939.99.90

    - - - Other

    0

    SUB-CHAPTER XIII

    OTHER ORGANIC COMPOUNDS

    Code

    Description

    Rate
    (%)

     

     

     

    2940.00.00

    Sugars, chemically pure, other than sucrose, lactose, maltose, glucose and fructose; sugar ethers, sugar acetals and sugar esters, and their salts, other than products of heading 29.37, 29.38 or 29.39.

    3

     

     

     

    29.41

    Antibiotics.

     

    2941.10

    - Penicillins and their derivatives with a penicillanic acid structure; salts thereof:

     

     

    - - Amoxicillins and its salts:

     

    2941.10.11

    - - - Non-sterile

    10

     

    2941.10.19

    - - - Other

    10

     

    2941.10.20

    - - Ampicillin and its salts

    5

     

    2941.10.90

    - - Other

    0

     

    2941.20.00

    - Streptomycins and their derivatives; salts thereof

    0

     

    2941.30.00

    - Tetracyclines and their derivatives; salts thereof

    0

     

    2941.40.00

    - Chloramphenicol and its derivatives; salts thereof

    0

     

    2941.50.00

    - Erythromycin and its derivatives; salts thereof

    0

     

    2941.90.00

    - Other

    0

     

     

     

     

     

    2942.00.00

    Other organic compounds.

    3

     

    Chapter 30

    Pharmaceutical products

    Notes.

    1. This Chapter does not cover:

    (a) Foods or beverages (such as dietetic, diabetic or fortified foods, food supplements, tonic beverages and mineral waters), other than nutritional preparations for intravenous administration (Section IV);

    (b) Preparations, such as tablets, chewing gum or patches (transdermal systems), intended to assist smokers to stop smoking (heading 21.06 or 38.24);

    (c) Plasters specially calcined or finely ground for use in dentistry (heading 25.20);

    (d) Aqueous distillates or aqueous solutions of essential oils, suitable for medicinal uses (heading 33.01);

    (e) Preparations of headings 33.03 to 33.07, even if they have therapeutic or prophylactic properties;

    (f) Soap or other products of heading 34.01 containing added medicaments;

    (g) Preparations with a basis of plaster for use in dentistry (heading 34.07); or

    (h) Blood albumin not prepared for therapeutic or prophylactic uses (heading 35.02).

    2. For the purposes of heading 30.02, the expression “immunological products” applies to peptides and proteins (other than goods of heading 29.37) which are directly involved in the regulation of immunological processes, such as monoclonal antibodies (MAB), antibody fragments, antibody conjugates and antibody fragment conjugates, interleukins, interferons (IFN), chemokines and certain tumor necrosis factors (TNF), growth factors (GF), hematopoietins and colony stimulating factors (CSF).

    3. For the purposes of headings 30.03 and 30.04 and of Note 4 (d) to this Chapter, the following are to be treated:

    (a) As unmixed products:

    (1) Unmixed products dissolved in water;

    (2) All goods of Chapter 28 or 29; and

    (3) Simple vegetable extracts of heading 13.02, merely standardised or dissolved in any solvent;

    (b) As products which have been mixed:

    (1) Colloidal solutions and suspensions (other than colloidal sulphur);

    (2) Vegetable extracts obtained by the treatment of mixtures of vegetable materials; and

    (3) Salts and concentrates obtained by evaporating natural mineral waters.

    4. Heading 30.06 applies only to the following, which are to be classified in that heading and in no other heading of the Nomenclature:

    (a) Sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for 129 surgical wound closure;

    (b) Sterile laminaria and sterile laminaria tents;

    (c) Sterile absorbable surgical or dental haemostatics; sterile surgical or dental adhesion barriers, whether or not absorbable;

    (d) Opacifying preparations for X-ray examinations and diagnostic reagents designed to be administered to the patient, being unmixed products put up in measured doses or products consisting of two or more ingredients which have been mixed together for such uses;

    (e) Blood-grouping reagents;

    (f) Dental cements and other dental fillings; bone reconstruction cements;

    (g) First-aid boxes and kits;

    (h) Chemical contraceptive preparations based on hormones, on other products of heading 29.37 or on spermicides;

    (ij) Gel preparations designed to be used in human or veterinary medicine as a lubricant for parts of the body for surgical operations or physical examinations or as a coupling agent between the body and medical instruments;

    (k) Waste pharmaceuticals, that is, pharmaceutical products which are unfit for their original intended purpose due to, for example, expiry of shelf life; and

    (l) Appliances identifiable for ostomy use, that is, colostomy, ileostomy and urostomy pouches cut to shape and their adhesive wafers or faceplates.

    Code

    Description

    Rate
    (%)

     

     

     

    30.01

    Glands and other organs for organo-therapeutic uses, dried, whether or not powdered; extracts of glands or other organs or of their secretions for organo-therapeutic uses; heparin and its salts; other human or animal substances prepared for therapeutic or prophylactic uses, not elsewhere specified or included.

     

    3001.20.00

    - Extracts of glands or other organs or of their secretions

    0

    3001.90.00

    - Other

    0

     

     

     

    30.02

    Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera, other blood fractions and immunological products, whether or not modified or obtained by means of biotechnological processes; vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products.

     

    3002.10

    - Antisera, other blood fractions and immunological products, whether or not modified or obtained by means of biotechnological processes:

     

    3002.10.10

    - - Plasma protein solutions

    0

    3002.10.30

    - - Antisera and immunological products, whether or not modified or obtained by means of biotechnological processes

    0

    3002.10.40

    - - Haemoglobin powder

    0

    3002.10.90

    - - Other

    0

    3002.20

    - Vaccines for human medicine:

     

    3002.20.10

    - - Tetanus toxoid

    0

    3002.20.20

    - - Pertussis, measles, meningitis or polio vaccines

    0

    3002.20.90

    - - Other

    0

    3002.30.00

    - Vaccines for veterinary medicine

    0

    3002.90.00

    - Other

    0

     

     

     

    30.03

    Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses, not put up in measured doses or in forms or packings for retail sale.

     

    3003.10

    - Containing penicillins or derivatives thereof, with a penicillanic acid structure, or streptomycins or their derivatives:

     

    3003.10.10

    - - Containing amoxicillin (INN) or its salts

    8

    3003.10.20

    - - Containing ampicillin (INN) or its salts

    8

    3003.10.90

    - - Other

    0

    3003.20.00

    - Containing other antibiotics

    0

     

    - Containing hormones or other products of heading 29.37 but not containing antibiotics:

     

    3003.31.00

    - - Containing insulin

    0

    3003.39.00

    - - Other

    0

    3003.40.00

    - Containing alkaloids or derivatives thereof but not containing hormones or other products of heading 29.37 or antibiotics

    0

    3003.90.00

    - Other

    0

     

     

     

    30.04

    Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale.

     

    3004.10

    - Containing penicillins or derivatives thereof, with a penicillanic acid structure, or streptomycins or their derivatives:

     

     

    - - Containing penicillins or derivatives thereof:

     

    3004.10.15

    - - - Containing penicillin G (excluding penicillin G benzathine), phenoxymethyl penicillin or salts thereof

    5

    3004.10.16

    - - - Containing streptomycins or derivatives thereof:

    8

    3004.10.19

    - - - Other

    0

     

    - - Containing streptomycins or derivatives thereof:

     

    3004.10.21

    - - - In ointment form

    0

    3004.10.29

    - - - Other

    0

    3004.20

    - Containing other antibiotics:

     

    3004.20.10

    - - Containing gentamycin, lincomycin, sulfamethoxazole or their derivatives, of a kind taken orally or in ointment form

    5

     

    - - Containing erythromycin or derivatives thereof:

     

    3004.20.31

    - - - Of a kind taken orally

    5

    3004.20.32

    - - - In ointment form

    5

    3004.20.39

    - - - Other

    0

     

    - - Containing tetracyclines or chloramphenicols or derivatives thereof:

     

    3004.20.71

    - - - Of a kind taken orally or in ointment form

    5

    3004.20.79

    - - - Other

    0

     

    - - Other:

     

    3004.20.91

    - - - Of a kind taken orally or in ointment form

    0

    3004.20.99

    - - - Other

    0

     

    - Containing hormones or other products of heading 29.37, but not containing antibiotics:

     

    3004.31.00

    - - Containing insulin

    0

    3004.32

    - - Containing corticosteroid hormones, their derivatives or structural analogues:

     

    3004.32.10

    - - - Containing dexamethasone or their derivatives

    5

    3004.32.40

    - - - Containing hydrocortisone sodium succinate or fluocinolone acetonide

    0

    3004.32.90

    - - - Other

    0

    3004.39.00

    - - Other

    0

    3004.40

    - Containing alkaloids or derivatives thereof, but not containing hormones, other products of heading 29.37 or antibiotics:

     

    3004.40.10

    - - Containing morphine or its derivatives, for injection

    0

    3004.40.20

    - - Containing quinine hydrochloride or dihydroquinine chloride, for injection

    0

    3004.40.30

    - - Containing quinine sulphate or bisulphate, of a kind taken orally

    0

    3004.40.40

    - - Containing quinine or its salts or other antimalarial substances, other than goods of subheading 3004.40.20 or 3004.40.30

    0

    3004.40.50

    - - Containing papaverine or berberine, of a kind taken orally

    5

    3004.40.60

    - - Containing theophyline, of a kind taken orally

    5

    3004.40.70

    - - Containing atropine sulphate

    5

    3004.40.90

    - - Other

    0

    3004.50

    - Other medicaments containing vitamins or other products of heading 29.36:

     

    3004.50.10

    - - Of a kind suitable for children, in syrup form

    0

     

    - - Other, containing more than one vitamin:

     

    3004.50.21

    - - - Of a kind taken orally

    0

    3004.50.29

    - - - Other

    0

     

    - - Other:

     

    3004.50.91

    - - - Containing vitamin A, B or C

    0

    3004.50.99

    - - - Other

    0

    3004.90

    - Other:

     

    3004.90.10

    - - Transdermal therapeutic system patches for the treatment of cancer or heart diseases

    0

    3004.90.20

    - - Closed sterile water for inhalation, pharmaceutical grade

    0

    3004.90.30

    - - Antiseptics

    0

     

    - - Anaesthetics:

     

    3004.90.41

    - - - Containing procaine hydrochloride

    5

    3004.90.49

    - - - Other

    0

     

    - - Analgesics, antipyretics and other medicaments for the treatment of coughs or colds, whether or not containing antihistamines:

     

    3004.90.51

    - - - Containing acetylsalicylic acid, paracetamol or dipyrone (INN), of a kind taken orally

    5

    3004.90.52

    - - - Containing chlorpheniramine maleate

    5

    3004.90.53

    - - - Containing diclofenac, of a kind taken orally

    5

    3004.90.54

    - - - Containing piroxicam (INN) or ibuprofen

    0

    3004.90.55

    - - - Other, in liniment form

    5

    3004.90.59

    - - - Other

    0

     

    - - Antimalarials:

     

    3004.90.61

    - - - Containing artemisinin, artesunate or chloroquine

    5

    3004.90.62

    - - - Containing primaquine

    5

     

    - - - Other:

     

    3004.90.63

    - - - - Herbal medicaments

    5

    3004.90.69

    - - - - Other

    0

     

    - - Anthelmintic:

     

    3004.90.71

    - - - Containing piperazine or mebendazole (INN)

    5

     

    - - - Other:

     

    3004.90.72

    - - - - Herbal medicaments

    5

    3004.90.79

    - - - - Other

    0

     

    - - Other medicaments for the treatment of cancer, HIV/AIDS or other intractable diseases:

     

    3004.90.81

    - - - Containing deferoxamine, for injection

    0

    3004.90.82

    - - - Anti HIV/AIDS medicaments

    0

    3004.90.89

    - - - Other

    0

     

    - - Other:

     

    3004.90.91

    - - - Containing sodium chloride or glucose, for infusion

    0

    3004.90.92

    - - - Containing sorbitol or salbutamol, for infusion

    0

    3004.90.93

    - - - Containing sorbitol or salbutamol, in other forms

    5

    3004.90.94

    - - - Containing cimetidine (INN) or ranitidine (INN) other than for injection

    5

    3004.90.95

    - - - Containing phenobarbital, diazepam or chlorpromazine, other than for injection or infusion

    5

    3004.90.96

    - - - Nasal-drop medicaments containing naphazoline, xylometazoline or oxymetazoline

    5

     

    - - - Other:

     

    3004.90.98

    - - - - Herbal medicaments

    5

    3004.90.99

    - - - - Other

    0

     

     

     

    30.05

    Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes.

     

    3005.10

    - Adhesive dressings and other articles having an adhesive layer:

     

    3005.10.10

    - - Impregnated or coated with pharmaceutical substances

    8

    3005.10.90

    - - Other

    8

    3005.90

    - Other:

     

    3005.90.10

    - - Bandages

    8

    3005.90.20

    - - Gauze

    8

    3005.90.90

    - - Other

    8

     

     

     

    30.06

    Pharmaceutical goods specified in Note 4 to this Chapter.

     

    3006.10

    - Sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for surgical wound closure; sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental haemostatics; sterile surgical or dental adhesion barriers, whether or not absorbable:

     

    3006.10.10

    - - Sterile absorbable surgical or dental yarn; sterile surgical or dental adhesion barriers, whether or not absorbable

    0

    3006.10.90

    - - Other

    0

    3006.20.00

    - Blood-grouping reagents

    0

    3006.30

    - Opacifying preparations for X-ray examinations; diagnostic reagents designed to be administered to the patient:

     

    3006.30.10

    - - Barium sulphate, of a kind taken orally

    7

    3006.30.20

    - - Reagents of microbial origin, of a kind suitable for veterinary biological diagnosis

    0

    3006.30.30

    - - Other microbial diagnostic reagents

    0

    3006.30.90

    - - Other

    0

    3006.40

    - Dental cements and other dental fillings; bone reconstruction cements;

     

    3006.40.10

    - - Dental cements and other dental fillings

    0

    3006.40.20

    - - Bone reconstruction cements

    0

    3006.50.00

    - First-aid boxes and kits

    0

    3006.60.00

    - Chemical contraceptive preparations based on hormones, on other products of heading 29.37 or on spermicides

    0

    3006.70.00

    - Gel preparations designed to be used in human or veterinary medicine as a lubricant for parts of the body for surgical operations or physical examinations or as a coupling agent between the body and medical instruments;

    0

     

    - Other:

     

    3006.91.00

    - - Appliances identifiable for ostomy use

    5

    3006.92

    - - Waste pharmaceuticals:

     

    3006.92.10

    - - - Of medicaments for the treatment of cancer, HIV/AIDS or other intractable diseases

    14

    3006.92.90

    - - - Other

    14

    Chapter 31

    Fertilisers

    Notes.

    1. This Chapter does not cover:

    (a) Animal blood of heading 05.11;

    (b) Separate chemically defined compounds (other than those answering to the descriptions in Note 2 (a), 3 (a), 4 (a) or 5 below); or

    (c) Cultured potassium chloride crystals (other than optical elements) weighing not less than 2.5 g each, of heading 38.24; optical elements of potassium chloride (heading 90.01).

    2. Heading 31.02 applies only to the following goods, provided that they are not put up in the forms or packages described in heading 31.05:

    (a) Goods which answer to one or other of the descriptions given below:

    (i) Sodium nitrate, whether or not pure;

    (ii) Ammonium nitrate, whether or not pure;

    (iii) Double salts, whether or not pure, of ammonium sulphate and ammonium nitrate;

    (iv) Ammonium sulphate, whether or not pure;

    (v) Double salts (whether or not pure) or mixtures of calcium nitrate and ammonium nitrate;

    (vi) Double salts (whether or not pure) or mixtures of calcium nitrate and magnesium nitrate;

    (vii) Calcium cyanamide, whether or not pure or treated with oil;

    (viii)Urea, whether or not pure.

    (b) Fertilisers consisting of any of the goods described in (a) above mixed together.

    (c) Fertilisers consisting of ammonium chloride or of any of the goods described in (a) or (b) above mixed with chalk, gypsum or other inorganic non-fertilising substances.

    (d) Liquid fertilisers consisting of the goods of subparagraph (a) (ii) or (viii) above, or of mixtures of those goods, in an aqueous or ammoniacal solution.

    3. Heading 31.03 applies only to the following goods, provided that they are not put up in the forms or packages described in heading 31.05:

    (a) Goods which answer to one or other of the descriptions given below:

    (i) Basic slag;

    (ii) Natural phosphates of heading 25.10, calcined or further heat-treated than for the removal of impurities;

    (iii) Superphosphates (single, double or triple);

    (iv) Calcium hydrogenorthophosphate containing not less than 0.2 % by weight of fluorine calculated on the dry anhydrous product.

    (b) Fertilisers consisting of any of the goods described in (a) above mixed together, but with no account being taken of the fluorine content limit.

    (c) Fertilisers consisting of any of the goods described in (a) or (b) above, but with no account being taken of the fluorine content limit, mixed with chalk, gypsum or other inorganic non-fertilising substances.

    4. Heading 31.04 applies only to the following goods, provided that they are not put up in the forms or packages described in heading 31.05:

    (a) Goods which answer to one or other of the descriptions given below:

    (i) Crude natural potassium salts (for example, carnallite, kainite and sylvite);

    (ii) Potassium chloride, whether or not pure, except as provided in Note 1 (c) above;

    (iii) Potassium sulphate, whether or not pure;

    (iv) Magnesium potassium sulphate, whether or not pure.

    (b) Fertilisers consisting of any of the goods described in (a) above mixed together.

    5. Ammonium dihydrogenorthophosphate (monoammonium phosphate) and diammonium hydrogenorthophosphate (diammonium phosphate), whether or not pure, and intermixtures thereof, are to be classified in heading 31.05.

    6. For the purposes of heading 31.05, the term “other fertilisers” applies only to products of a kind used as fertilisers and containing, as an essential constituent, at least one of the fertilising elements nitrogen, phosphorus or potassium.

    Code

    Description

    Rate
    (%)

     

     

     

    31.01

    Animal or vegetable fertilisers, whether or not mixed together or chemically treated; fertilisers produced by the mixing or chemical treatment of animal or vegetable products.

     

     

    - Of solely vegetable origin:

     

    3101.00.11

    - - Supplement fertilisers in liquid form, not chemically treated

    0

    3101.00.12

    - - Other, chemically treated

    0

    3101.00.19

    - - Other

    0

     

    - Other:

     

    3101.00.91

    - - Supplement fertilisers in liquid form, not chemically treated

    0

    3101.00.92

    - - Other, of animal origin (other than guano), chemically treated

    0

    3101.00.99

    - - Other

    0

     

     

     

    31.02

    Mineral or chemical fertilisers, nitrogenous.

     

    3102.10.00

    - Urea, whether or not in aqueous solution

    6

     

    - Ammonium sulphate; double salts and mixtures of ammonium sulphate and ammonium nitrate:

     

    3102.21.00

    - - Ammonium sulphate

    0

    3102.29.00

    - - Other

    0

    3102.30.00

    - Ammonium nitrate, whether or not in aqueous solution

    3

    3102.40.00

    - Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances

    0

    3102.50.00

    - Sodium nitrate

    0

    3102.60.00

    - Double salts and mixtures of calcium nitrate and ammonium nitrate

    0

    3102.80.00

    - Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution

    0

    3102.90.00

    - Other, including mixtures not specified in the foregoing subheadings

    0

     

     

     

    31.03

    Mineral or chemical fertilisers, phosphatic.

     

    3103.10

    - Superphosphates:

     

    3103.10.10

    - - Feed grade

    6

    3103.10.90

    - - Other

    6

    3103.90

    - Other:

     

    3103.90.10

    - - Calcined phosphatic fertilisers

    6

    3103.90.90

    - - Other

    0

     

     

     

    31.04

    Mineral or chemical fertilisers, potassic.

     

    3104.20.00

    - Potassium chloride

    0

    3104.30.00

    - Potassium sulphate

    0

    3104.90.00

    - Other

    0

     

     

     

    31.05

    Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg.

     

    3105.10

    - Goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg:

     

    3105.10.10

    - - Superphosphates and calcined phosphatic fertilisers

    6

    3105.10.20

    - - Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium

    6

    3105.10.90

    - - Other

    0

    3105.20.00

    - Mineral or chemical fertilisers containing the three fertilising elements nitrogen, phosphorus and potassium

    6

    3105.30.00

    - Diammonium hydrogenorthophosphate (diammonium phosphate)

    3

    3105.40.00

    - Ammonium dihydrogenorthophosphate (monoammonium phosphate) and mixtures thereof with diammonium hydrogenorthophosphate (diammonium phosphate)

    0

     

    - Other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus:

     

    3105.51.00

    - - Containing nitrates and phosphates

    0

    3105.59.00

    - - Other

    0

    3105.60.00

    - Mineral or chemical fertilisers containing the two fertilising elements phosphorus and potassium

    0

    3105.90.00

    - Other

    0

    Chapter 32

    Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks

    Notes

    1. This Chapter does not cover:

    (a) Separate chemically defined elements or compounds (except those of heading 32.03 or 32.04, inorganic products of a kind used as luminophores (heading 32.06), glass obtained from fused quartz or other fused silica in the forms provided for in heading 32.07, and also dyes and other colouring matter put up in forms or packings for retail sale, of heading 32.12);

    (b) Tannates or other tannin derivatives of products of headings 29.36 to 29.39, 29.41 or 35.01 to 35.04; or

    (c) Mastics of asphalt or other bituminous mastics (heading 27.15).

    2. Heading 32.04 includes mixtures of stabilised diazonium salts and couplers for the production of azo dyes.

    3. Headings 32.03, 32.04, 32.05 and 32.06 apply also to preparations based on colouring matter (including, in the case of heading 32.06, colouring pigments of heading 25.30 or Chapter 28, metal flakes and metal powders), of a kind used for colouring any material or used as ingredients in the manufacture of colouring preparations. The headings do not apply, however, to pigments dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints, including enamels (heading 32.12), or to other preparations of heading 32.07, 32.08, 32.09, 32.10, 32.12, 32.13 or 32.15.

    4. Heading 32.08 includes solutions (other than collodions) consisting of any of the products specified in headings 39.01 to 39.13 in volatile organic solvents when the weight of the solvent exceeds 50 % of the weight of the solution.

    5. The expression “colouring matter” in this Chapter does not include products of a kind used as extenders in oil paints, whether or not they are also suitable for colouring distempers.

    6. The expression “stamping foils” in heading 32.12 applies only to thin sheets of a kind used for printing, for example, book covers or hat bands, and consisting of:

    (a) Metallic powder (including powder of precious metal) or pigment, agglomerated with glue, gelatin or other binder; or

    (b) Metal (including precious metal) or pigment, deposited on a supporting sheet of any material.

    Code

    Description

    Rate
    (%)

     

     

     

    32.01

    Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives.

     

    3201.10.00

    - Quebracho extract

    0

    3201.20.00

    - Wattle extract

    0

    3201.90

    - Other:

     

    3201.90.10

    - - Gambier

    0

    3201.90.90

    - - Other

    0

     

     

     

    32.02

    Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing natural tanning substances; enzymatic preparations for pre-tanning.

     

    3202.10.00

    - Synthetic organic tanning substances

    0

    3202.90.00

    - Other

    0

     

     

     

    32.03

    Colouring matter of vegetable or animal origin (including dyeing extracts but excluding animal black), whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on colouring matter of vegetable or animal origin.

     

    3203.00.10

    - Of a kind used in the food or drink industries

    5

    3203.00.90

    - Other

    5

     

     

     

    32.04

    Synthetic organic colouring matter, whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on synthetic organic colouring matter; synthetic organic products of a kind used as fluorescent brightening agents or as luminophores, whether or not chemically defined.

     

     

    - Synthetic organic colouring matter and preparations based thereon as specified in Note 3 to this Chapter:

     

    3204.11

    - - Disperse dyes and preparations based thereon:

     

    3204.11.10

    - - - Crude

    0

    3204.11.90

    - - - Other

    0

    3204.12

    - - Acid dyes, whether or not premetallised, and preparations based thereon; mordant dyes and preparations based thereon:

     

    3204.12.10

    - - - Acid dyes

    0

    3204.12.90

    - - - Other

    0

    3204.13.00

    - - Basic dyes and preparations based thereon

    0

    3204.14.00

    - - Direct dyes and preparations based thereon

    0

    3204.15.00

    - - Vat dyes (including those usable in that state as pigments) and preparations based thereon

    0

    3204.16.00

    - - Reactive dyes and preparations based thereon

    0

    3204.17.00

    - - Pigments and preparations based thereon

    0

    3204.19.00

    - - Other, including mixtures of colouring matter of two or more of the subheadings 3204.11 to 3204.19

    0

    3204.20.00

    - Synthetic organic products of a kind used as fluorescent brightening agents

    0

    3204.90.00

    - Other

    0

     

     

     

    3205.00.00

    Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes.

    0

     

     

     

    32.06

    Other colouring matter; preparations as specified in Note 3 to this Chapter, other than those of heading 32.03, 32.04 or 32.05; inorganic products of a kind used as luminophores, whether or not chemically defined.

     

     

    - Pigments and preparations based on titanium dioxide:

     

    3206.11

    - - Containing 80% or more by weight of titanium dioxide calculated on the dry matter:

     

    3206.11.10

    - - - Pigments

    0

    3206.11.90

    - - - Other

    0

    3206.19

    - - Other:

     

    3206.19.10

    - - - Pigments

    0

    3206.19.90

    - - - Other

    0

    3206.20

    - Pigments and preparations based on chromium compounds:

     

    3206.20.10

    - - Chrome yellow, chrome green and molybdate orange or red based on chromium compounds

    0

    3206.20.90

    - - Other

    0

     

    - Other colouring matter and other preparations:

     

    3206.41

    - - Ultramarine and preparations based thereon:

     

    3206.41.10

    - - - Preparations

    0

    3206.41.90

    - - - Other

    0

    3206.42

    - - Lithopone and other pigments and preparations based on zinc sulphide:

     

    3206.42.10

    - - - Preparations

    0

    3206.42.90

    - - - Other

    0

    3206.49

    - - Other:

     

    3206.49.10

    - - - Preparations

    0

    3206.49.90

    - - - Other

    0

    3206.50

    - Inorganic products of a kind used as luminophores:

     

    3206.50.10

    - - Preparations

    0

    3206.50.90

    - - Other

    0

     

     

     

    32.07

    Prepared pigments, prepared opacifiers and prepared colours, vitrifiable enamels and glazes, engobes (slips), liquid lustres and similar preparations, of a kind used in the ceramic, enamelling or glass industry; glass frit and other glass, in the form of powder, granules or flakes.

     

    3207.10.00

    - Prepared pigments, prepared opacifiers, prepared colours and similar preparations

    0

    3207.20

    - Vitrifiable enamels and glazes, engobes (slips) and similar preparations:

     

    3207.20.10

    - - Enamel frits

    0

    3207.20.90

    - - Other

    0

    3207.30.00

    - Liquid lustres and similar preparations

    0

    3207.40.00

    - Glass frit and other glass, in the form of powder, granules or flakes

    0

     

     

     

    32.08

    Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium; solutions as defined in Note 4 to this Chapter.

     

    3208.10

    - Based on polyesters:

     

     

    - - Varnishes (including lacquers):

     

    3208.10.11

    - - - Of a kind used in dentistry

    5

    3208.10.19

    - - - Other

    10

    3208.10.90

    - - Other

    10

    3208.20

    - Based on acrylic or vinyl polymers:

     

    3208.20.40

    - - Anti-fouling or anti-corrosive paints for ships’ hulls

    10

    3208.20.70

    - - Varnishes (including lacquers), of a kind used in dentistry

    5

    3208.20.90

    - - Other

    10

    3208.90

    - Other:

     

     

    - - Varnishes (including lacquers), exceeding 100oC heat resistance:

     

    3208.90.11

    - - - Of a kind used in dentistry

    5

    3208.90.19

    - - - Other

    10

     

    - - Varnishes (including lacquers), not exceeding 100oC heat resistance:

     

    3208.90.21

    - - - Of a kind used in dentistry

    5

    3208.90.29

    - - - Other

    10

    3208.90.90

    - - Other

    10

     

     

     

    32.09

    Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium.

     

    3209.10

    - Based on acrylic or vinyl polymers:

     

    3209.10.10

    - - Varnishes (including lacquers)

    10

    3209.10.40

    - - Leather paints

    5

    3209.10.50

    - - Anti-fouling or anti-corrosive paints for ships’ hulls

    10

    3209.10.90

    - - Other

    20

    3209.90.00

    - Other

    10

     

     

     

    32.10

    Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather.

     

    3210.00.10

    - Varnishes (including lacquers)

    10

    3210.00.20

    - Distempers

    0

    3210.00.30

    - Prepared water pigments of a kind used for finishing leather

    5

    3210.00.50

    - Polyurethane tar coatings

    20

     

    - Other:

     

    3210.00.91

    - - Anti-fouling or anti-corrosive paints for ships’ hulls

    10

    3210.00.99

    - - Other

    20

     

     

     

    3211.00.00

    Prepared driers.

    3

     

     

     

    32.12

    Pigments (including metallic powders and flakes) dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints (including enamels); stamping foils; dyes and other colouring matter put up in forms or packings for retail sale.

     

    3212.10.00

    - Stamping foils

    3

    3212.90

    - Other:

     

     

    - - Pigments (including metallic powders and flakes) dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints (including enamels):

     

    3212.90.11

    - - - Aluminium paste

    5

    3212.90.13

    - - - White lead dispersed in oil

    3

    3212.90.14

    - - - Other, for leather

    3

    3212.90.19

    - - - Other

    5

     

    - - Dyes and other colouring matter put up in forms or packings for retail sale:

     

    3212.90.21

    - - - Of a kind used in the food or drink industries

    3

    3212.90.22

    - - - Other, dyes

    3

    3212.90.29

    - - - Other

    3

     

     

     

    32.13

    Artists', students' or signboard painters' colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings.

     

    3213.10.00

    - Colours in sets

    5

    3213.90.00

    - Other

    5

     

     

     

    32.14

    Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics; painters' fillings; non-refractory surfacing preparations for facades, indoor walls, floors, ceilings or the like.

     

    3214.10.00

    - Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics; painters' fillings

    5

    3214.90.00

    - Other

    5

     

     

     

    32.15

    Printing ink, writing or drawing ink and other inks, whetheror not concentrated or solid.

     

     

    - Printing ink:

     

    3215.11

    - - Black:

     

    3215.11.10

    - - - Ultra-violet curable inks

    5

    3215.11.90

    - - - Other

    5

    3215.19.00

    - - Other

    5

    3215.90

    - Other:

     

    3215.90.10

    - - Carbon mass of a kind used to manufacture one-time carbon paper

    7

    3215.90.60

    - - Drawing ink and writing ink

    5

    3215.90.70

    - - Ink of a kind suitable for use with duplicating machines of heading 84.72

    7

    3215.90.90

    - - Other

    7

    Article notes.

    1. “Paint semi-finished products”, classified into subheadings of headings 32.08, 32.09, 32.10 are liquids and pastes (other than those of headings 32.04, 32.06 and 32.12) depending on their type, are those having characteristics and coloring and binder contents similar to those of paints; paint semi-finished products will become finished products when being added additives and organic solvent.

    Chapter 33

    Essential oils and resinoids; perfumery, cosmetic or toilet preparations

    Notes.

    1. This Chapter does not cover:

    (a) Natural oleoresins or vegetable extracts of heading 13.01 or 13.02;

    (b) Soap or other products of heading 34.01; or

    (c) Gum, wood or sulphate turpentine or other products of heading 38.05.

    2. The expression “odoriferous substances” in heading 33.02 refers only to the substances of heading 33.01, to odoriferous constituents isolated from those substances or to synthetic aromatics.

    3. Headings 33.03 to 33.07 apply, inter alia, to products, whether or not mixed (other than aqueous distillates and aqueous solutions of essential oils), suitable for use as goods of these headings and put up in packings of a kind sold by retail for such use.

    4. The expression “perfumery, cosmetic or toilet preparations” in heading 33.07 applies, inter alia, to the following products: scented sachets; odoriferous preparations which operate by burning; perfumed papers and papers impregnated or coated with cosmetics; contact lens or artificial eye solutions; wadding, felt and nonwovens, impregnated, coated or covered with perfume or cosmetics; animal toilet preparations.

    Code

    Description

    Rate
    (%)

     

     

     

    33.01

    Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils.

     

     

    - Essential oils of citrus fruit:

     

    3301.12.00

    - - Of orange

    5

    3301.13.00

    - - Of lemon

    5

    3301.19.00

    - - Other

    5

     

    - Essential oils other than those of citrus fruit:

     

    3301.24.00

    - - Of peppermint (Mentha piperita)

    5

    3301.25.00

    - - Of other mints

    5

    3301.29.00

    - - Other

    5

    3301.30.00

    - Resinoids

    5

    3301.90

    - Other:

     

    3301.90.10

    - - Aqueous distillates and aqueous solutions of essential oils suitable for medicinal use

    5

    3301.90.90

    - - Other

    5

     

     

     

    33.02

    Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages.

     

    3302.10

    - Of a kind used in the food or drink industries:

     

    3302.10.10

    - - Odoriferous alcoholic preparations of a kind used in the manufacture of alcoholic beverages, in liquid form

    10

    3302.10.20

    - - Odoriferous alcoholic preparations of a kind used in the manufacture of alcoholic beverages, in other forms

    10

    3302.10.90

    - - Other

    8

    3302.90.00

    - Other

    5

     

     

     

    3303.00.00

    Perfumes and toilet waters.

    18

     

     

     

    33.04

    Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations.

     

    3304.10.00

    - Lip make-up preparations

    20

    3304.20.00

    - Eye make-up preparations

    22

    3304.30.00

    - Manicure and pedicure preparations

    22

     

    - Other:

     

    3304.91.00

    - - Powders, whether or not compressed

    22

    3304.99

    - - Other:

     

    3304.99.20

    - - - Anti-acne creams

    10

    3304.99.30

    - - - Other face or skin creams and lotions

    20

    3304.99.90

    - - - Other

    20

     

     

     

    33.05

    Preparations for use on the hair.

     

    3305.10

    - Shampoos:

     

    3305.10.10

    - - Having anti-fungal properties

    15

    3305.10.90

    - - Other

    15

    3305.20.00

    - Preparations for permanent waving or straightening

    15

    3305.30.00

    - Hair lacquers

    15

    3305.90.00

    - Other

    20

     

     

     

    33.06

    Preparations for oral or dental hygiene, including denture fixative pastes and powders; yarn used to clean between the teeth (dental floss), in individual retail packages.

     

    3306.10

    - Dentifrices:

     

    3306.10.10

    - - Prophylactic pastes or powders

    20

    3306.10.90

    - - Other

    20

    3306.20.00

    - Yarn used to clean between the teeth (dental floss)

    6

    3306.90.00

    - Other

    20

     

     

     

    33.07

    Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorisers, whether or not perfumed or having disinfectant properties.

     

    3307.10.00

    - Pre-shave, shaving or after-shave preparations

    18

    3307.20.00

    - Personal deodorants and antiperspirants

    20

    3307.30.00

    - Perfumed bath salts and other bath preparations

    20

     

    - Preparations for perfuming or deodorising rooms, including odoriferous preparations used during religious rites:

     

    3307.41

    - - “Agarbatti” and other odoriferous preparations which operate by burning:

     

    3307.41.10

    - - - Scented powders (incense) of a kind used during religious rites

    20

    3307.41.90

    - - - Other

    20

    3307.49

    - - Other:

     

    3307.49.10

    - - - Room perfuming preparations, whether or not having disinfectant properties

    20

    3307.49.90

    - - - Other

    20

    3307.90

    - Other:

     

    3307.90.10

    - - Animal toilet preparations

    20

    3307.90.30

    - - Papers and tissues, impregnated or coated with perfume or cosmetics

    20

    3307.90.40

    - - Other perfumery or cosmetics, including depilatories

    20

    3307.90.50

    - - Contact lens or artificial eye solutions

    6

    3307.90.90

    - - Other

    18

    Chapter 34

    Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, “dental waxes” and dental preparations with a basis of plaster

    Notes.

    1. This Chapter does not cover:

    (a) Edible mixtures or preparations of animal or vegetable fats or oils of a kind used as mould release preparations (heading 15.17);

    (b) Separate chemically defined compounds; or

    (c) Shampoos, dentifrices, shaving creams and foams, or bath preparations, containing soap or other organic surface-active agents (heading 33.05, 33.06 or 33.07).

    2. For the purposes of heading 34.01, the expression “soap” applies only to soap soluble in water. Soap and the other products of heading 34.01 may contain added substances (for example, disinfectants, abrasive powders, fillers or medicaments). Products containing abrasive powders remain classified in heading 34.01 only if in the form of bars, cakes or moulded pieces or shapes. In other forms they are to be classified in heading 34.05 as “scouring powders and similar preparations”.

    3. For the purposes of heading 34.02, “organic surface-active agents” are products which when mixed with water at a concentration of 0.5 % at 20°C and left to stand for one hour at the same temperature: (a) give a transparent or translucent liquid or stable emulsion without separation of insoluble matter; and (b) reduce the surface tension of water to 4.5 x 10-2 N/m (45 dyne/cm) or less.

    4. In heading 34.03 the expression “petroleum oils and oils obtained from bituminous minerals” applies to the products defined in Note 2 to Chapter 27.

    5. In heading 34.04, subject to the exclusions provided below, the expression “artificial waxes and prepared waxes” applies only to:

    (a) Chemically produced organic products of a waxy character, whether or not water-soluble;

    (b) Products obtained by mixing different waxes;

    (c) Products of a waxy character with a basis of one or more waxes and containing fats, resins, mineral substances or other materials.

    The heading does not apply to:

    (a) Products of heading 15.16, 34.02 or 38.23, even if having a waxy character;

    (b) Unmixed animal waxes or unmixed vegetable waxes, whether or not refined or coloured, of heading 15.21;

    (c) Mineral waxes or similar products of heading 27.12, whether or not intermixed or merely coloured; or

    (d) Waxes mixed with, dispersed in or dissolved in a liquid medium (headings 34.05, 38.09, etc.).

    Code

    Description

    Rate
    (%)

     

     

     

    34.01

    Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap; organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent.

     

     

    - Soap and organic surface-active products and preparations, in the form of bars, cakes, moulded pieces or shapes, and paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent:

     

     

    3401.11

    - - For toilet use (including medicated products):

     

     

    3401.11.10

    - - - Medicated products

    20

     

    3401.11.20

    - - - Bath soap

    20

     

    3401.11.30

    - - - Other, of felt or nonwovens, impregnated, coated or covered with soap or detergent

    20

     

    3401.11.90

    - - - Other

    20

     

    3401.19

    - - Other:

     

     

    3401.19.10

    - - - Of felt or nonwovens, impregnated, coated or covered with soap or detergent

    22

     

    3401.19.90

    - - - Other

    22

     

    3401.20

    - Soap in other forms:

     

     

    3401.20.20

    - - Soap chips

    17

     

     

    - - Other:

     

     

    3401.20.91

    - - - Of a kind used for flotation de-inking of recycled paper

    22

     

    3401.20.99

    - - - Other

    22

     

    3401.30.00

    - Organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap

    27

     

     

     

     

     

    34.02

    Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 34.01.

     

     

     

    - Organic surface-active agents, whether or not put up for retail sale:

     

     

    3402.11

    - - Anionic:

     

     

    3402.11.10

    - - - Sulphated fatty alcohols

    8

     

    3402.11.40

    - - - Sulphonated alkylbenzene

    8

     

     

    - - - Other:

     

     

    3402.11.91

    - - - - Wetting agents of a kind used in the manufacture of herbicides

    8

     

    3402.11.99

    - - - - Other

    8

     

    3402.12

    - - Cationic:

     

     

    3402.12.10

    - - - Wetting agents of a kind used in the manufacture of herbicides

    8

     

    3402.12.90

    - - - Other

    8

    3402.13

    - - Non-ionic:

     

    3402.13.10

    - - - Hydroxyl-terminated polybutadiene

    5

    3402.13.90

    - - - Other

    3

    3402.19

    - - Other:

     

    3402.19.10

    - - - Of a kind suitable for use in fire-extinguishing preparations

    0

    3402.19.90

    - - - Other

    8

    3402.20

    - Preparations put up for retail sale: - -

     

     

    - - In liquid form:

     

    3402.20.11

    - - - Anionic surface active preparations

    8

    3402.20.12

    - - - Anionic washing preparations or cleaning preparations, including bleaching, cleansing or degreasing preparations

    10

    3402.20.13

    - - - Other surface active preparations

    8

    3402.20.19

    - - - Other washing preparations or cleaning preparations, including bleaching, cleansing or degreasing preparations

    10

     

    - - Other:

     

    3402.20.91

    - - - Anionic surface active preparations

    8

    3402.20.92

    - - - Anionic washing preparations or cleaning preparations, including bleaching, cleansing or degreasing preparations

    10

    3402.20.93

    - - - Other surface active preparations

    8

    3402.20.99

    - - - Other washing preparations or cleaning preparations, including bleaching, cleansing or degreasing preparations

    10

    3402.90

    - Other:

     

     

    - - In liquid form:

     

     

    - - - Anionic surface active preparations:

     

    3402.90.11

    - - - - Wetting agents

    8

    3402.90.12

    - - - - Other

    8

    3402.90.13

    - - - Anionic washing preparations or cleaning preparations, including bleaching, cleansing or degreasing preparations

    10

     

    - - - Other surface active preparations:

     

    3402.90.14

    - - - - Wetting agents

    8

    3402.90.15

    - - - - Other

    8

    3402.90.19

    - - - Other washing preparations or cleaning preparations, including bleaching, cleansing or degreasing preparations

    10

     

    - - Other:

     

     

    - - - Anionic surface active preparations:

     

    3402.90.91

    - - - - Wetting agents

    8

    3402.90.92

    - - - - Other

    8

    3402.90.93

    - - - Anionic washing preparations or cleaning preparations, including bleaching, cleansing or degreasing preparations

    8

     

    - - - Other surface active preparations:

     

    3402.90.94

    - - - - Wetting agents

    8

    3402.90.95

    - - - - Other

    8

    3402.90.99

    - - - Other washing preparations or cleaning preparations, including bleaching, cleansing or degreasing preparations

    8

     

     

     

     

    34.03

    Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparations and mould release preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials, but excluding preparations containing, as basic constituents, 70% or more by weight of petroleum oils or of oils obtained from bituminous minerals.

     

     

     

    - Containing petroleum oils or oils obtained from bituminous minerals:

     

     

    3403.11

    - - Preparations for the treatment of textile materials, leather, furskins or other materials:

     

     

     

    - - - In liquid form:

     

     

    3403.11.11

    - - - - Lubricating oil preparations

    5

     

    3403.11.19

    - - - - Other

    5

     

    3403.11.90

    - - - Other

    5

     

    3403.19

    - - Other:

     

     

     

    - - - In liquid form:

     

     

    3403.19.11

    - - - - For aircraft engines

    5

     

    3403.19.12

    - - - - Other preparations containing silicone oil

    5

     

    3403.19.19

    - - - - Other

    18

     

    3403.19.90

    - - - Other

    10

     

     

    - Other:

     

     

    3403.91

    - - Preparations for the treatment of textile materials, leather, furskins or other materials:

     

     

     

    - - - In liquid form:

     

     

    3403.91.11

    - - - - Other preparations containing silicone oil

    5

     

    3403.91.19

    - - - - Other

    5

     

    3403.91.90

    - - - Other

    5

     

    3403.99

    - - Other:

     

     

     

    - - - In liquid form:

     

     

    3403.99.11

    - - - - For aircraft engines

    5

     

    3403.99.12

    - - - - Other preparations containing silicone oil

    5

     

    3403.99.19

    - - - - Other

    20

     

    3403.99.90

    - - - Other

    10

     

     

     

     

     

    34.04

    Artificial waxes and prepared waxes.

     

     

    3404.20.00

    - Of poly(oxyethylene) (polyethylene glycol)

    3

     

    3404.90

    - Other:

     

     

    3404.90.10

    - - Of chemically modified lignite

    3

     

    3404.90.90

    - - Other

    3

     

     

     

     

     

    34.05

    Polishes and creams, for footwear, furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of heading 34.04.

     

     

    3405.10.00

    - Polishes, creams and similar preparations for footwear or leather

    20

    3405.20.00

    - Polishes, creams and similar preparations for the maintenance of wooden furniture, floors or other woodwork

    20

    3405.30.00

    - Polishes and similar preparations for coachwork, other than metal polishes

    20

    3405.40

    - Scouring pastes and powders and other scouring preparations:

     

    3405.40.10

    - - Scouring pastes and powders

    15

    3405.40.90

    - - Other

    15

    3405.90

    - Other:

     

    3405.90.10

    - - Metal polishes

    20

    3405.90.90

    - - Other

    20

     

     

     

    3406.00.00

    Candles, tapers and the like.

    20

     

     

     

    34.07

    Modelling pastes, including those put up for children's amusement; preparations known as “dental wax” or as “dental impression compounds”, put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulphate).

     

    3407.00.10

    - Modelling pastes, including those put up for children’s amusement

    5

    3407.00.20

    - Preparations known as "dental wax" or "dental impression compounds", put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms

    0

    3407.00.30

    - Other preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulphate)

    0

    Article notes.

    1. “Soap chips” of sub-heading 3401.20.20 are products in semi-finished form of soap, unpackaged, unlabelled.

    2. “Fire extinguishing preparations” renamed into “Surfactants, of a kind suitable for manufacturing fire extinguishing preparations” of sub-heading 3402.19.10 must be certified by Fire and explosion prevention administration.

    Chapter 35

    Albuminoidal substances; modified starches; glues; enzymes

    Notes.

    1. This Chapter does not cover:

    (a) Yeasts (heading 21.02);

    (b) Blood fractions (other than blood albumin not prepared for therapeutic or prophylactic uses), medicaments or other products of Chapter 30;

    (c) Enzymatic preparations for pre-tanning (heading 32.02);

    (d) Enzymatic soaking or washing preparations or other products of Chapter 34;

    (e) Hardened proteins (heading 39.13); or

    (f) Gelatin products of the printing industry (Chapter 49).

    2. For the purposes of heading 35.05, the term "dextrins" means starch degradation products with a reducing sugar content, expressed as dextrose on the dry substance, not exceeding 10 %. Such products with a reducing sugar content exceeding 10 % fall in heading 17.02.

    Code

    Description

    Rate
    (%)

     

     

     

    35.01

    Casein, caseinates and other casein derivatives; casein glues.

     

    3501.10.00

    - Casein

    10

    3501.90

    - Other:

     

    3501.90.10

    - - Caseinates and other casein derivatives

    10

    3501.90.20

    - - Casein glues

    10

     

     

     

    35.02

    Albumins (including concentrates of two or more whey proteins, containing by weight more than 80% whey proteins, calculated on the dry matter), albuminates and other albumin derivatives.

     

     

    - Egg albumin:

     

    3502.11.00

    - - Dried

    10

    3502.19.00

    - - Other

    10

    3502.20.00

    - Milk albumin, including concentrates of two or more whey proteins

    10

    3502.90.00

    - Other

    10

     

     

     

    35.03

    Gelatin (including gelatin in rectangular (including square) sheets, whether or not surface-worked or coloured) and gelatin derivatives; isinglass; other glues of animal origin, excluding casein glues of heading 35.01.

     

     

    - Glues:

     

    3503.00.11

    - - Fish glues

    10

    3503.00.19

    - - Other

    10

    3503.00.30

    - Isinglass

    5

     

    - Gelatin and gelatin derivatives:

     

    3503.00.41

    - - In powder form with a bloating level of A-250 or B-230 or higher on the Bloom scale

    3

    3503.00.49

    - - Other

    5

     

     

     

    3504.00.00

    Peptones and their derivatives; other protein substances and their derivatives, not elsewhere specified or included; hide powder, whether or not chromed.

    5

     

     

     

    35.05

    Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches.

     

    3505.10

    - Dextrins and other modified starches:

     

    3505.10.10

    - - Dextrins; soluble or roasted starches

    5

    3505.10.90

    - - Other

    5

    3505.20.00

    - Glues

    20

     

     

     

    35.06

    Prepared glues and other prepared adhesives, not elsewhere specified or included; products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg.

     

    3506.10.00

    - Products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg

    14

     

    - Other:

     

    3506.91.00

    - - Adhesives based on polymers of headings 39.01 to 39.13 or on rubber

    14

    3506.99.00

    - - Other

    14

     

     

     

    35.07

    Enzymes; prepared enzymes not elsewhere specified or included.

     

    3507.10.00

    - Rennet and concentrates thereof

    3

    3507.90.00

    - Other

    3

    Chapter 36

    Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations

    Notes.

    1. This Chapter does not cover separate chemically defined compounds other than those described in Note 2 (a) or (b) below. 2. The expression “articles of combustible materials” in heading 36.06 applies only to:

    (a) Metaldehyde, hexamethylenetetramine and similar substances, put up in forms (for example, tablets, sticks or similar forms) for use as fuels; fuels with a basis of alcohol, and similar prepared fuels, in solid or semi-solid form;

    (b) Liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of a capacity not exceeding 300 cm3; and

    (c) Resin torches, firelighters and the like.

    Code

    Description

    Rate
    (%)

     

     

     

    3601.00.00

    Propellent powders.

    0

     

     

     

    3602.00.00

    Prepared explosives, other than propellent powders.

    0

     

     

     

    36.03

    Safety fuses; detonating fuses; percussion or detonating caps; igniters; electric detonators.

     

    3603.00.10

    - Semi-fuses; elemented caps; signal tubes

    0

    3603.00.20

    - Safety fuses or detonating fuses

    0

    3603.00.90

    - Other

    0

     

     

     

    36.04

    Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles.

     

    3604.10.00

    - Fireworks

    20

    3604.90

    - Other:

     

    3604.90.20

    - - Miniature pyrotechnic munitions and percussion caps for toys

    20

    3604.90.30

    - - Signalling flares or rockets

    0

    3604.90.90

    - - Other

    0

     

     

     

    3605.00.00

    Matches, other than pyrotechnic articles of heading 36.04.

    20

     

     

     

    36.06

    Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible materials as specified in Note 2 to this Chapter.

     

    3606.10.00

    - Liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of a capacity not exceeding 300 cm3

    20

    3606.90

    - Other:

     

    3606.90.10

    - - Solid or semi-solid fuels, solidified alcohol and similar prepared fuels

    20

     

     

     

    3606.90.20

    - - Lighter flints

    20

    3606.90.30

    - - Other ferro-cerium and other pyrophoric alloys in all forms

    20

    3606.90.40

    - - Resin torches, firelighters and the like

    20

    3606.90.90

    - - Other

    20

    Chapter 37

    Photographic or cinematographic goods

    Notes.

    1. This Chapter does not cover waste or scrap.

    2. In this Chapter the word “photographic” relates to the process by which visible images are formed, directly or indirectly, by the action of light or other forms of radiation on photosensitive surfaces.

    Code

    Description

    Rate
    (%)

     

     

     

    37.01

    Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitised, unexposed, whether or not in packs.

     

    3701.10.00

    - For X-ray

    0

    3701.20.00

    - Instant print film

    6

    3701.30.00

    - Other plates and film, with any side exceeding 255 mm

    6

     

    - Other:

     

    3701.91

    - - For colour photography (polychrome):

     

    3701.91.10

    - - - Of a kind suitable for use in the printing industry

    5

    3701.91.90

    - - - Other

    6

    3701.99

    - - Other:

     

    3701.99.10

    - - - Of a kind suitable for use in the printing industry

    5

    3701.99.90

    - - - Other

    6

     

     

     

    37.02

    Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed.

     

    3702.10.00

    - For X-ray

    0

     

    - Other film, without perforations, of a width not exceeding 105 mm:

     

    3702.31.00

    - - For colour photography (polychrome)

    5

    3702.32.00

    - - Other, with silver halide emulsion

    5

    3702.39.00

    - - Other

    5

     

    - Other film, without perforations, of a width exceeding 105 mm:

     

    3702.41.00

    - - Of a width exceeding 610 mm and of a length exceeding 200 m, for colour photography (polychrome)

    3

    3702.42.00

    - - Of a width exceeding 610 mm and of a length exceeding 200 m, other than for colour photography

    3

    3702.43.00

    - - Of a width exceeding 610 mm and of a length not exceeding 200 m

    3

    3702.44.00

    - - Of a width exceeding 105 mm but not exceeding 610 mm

    3

     

    - Other film, for colour photography (polychrome):

     

    3702.52

    - - Of a width not exceeding 16 mm:

     

    3702.52.20

    - - - Of a kind suitable for use in cinematography

    0

    3702.52.90

    - - - Other

    3

    3702.53.00

    - - Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m, for slides

    3

    3702.54

    - - Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m, other than for slides:

     

    3702.54.40

    - - - Of a kind suitable for used in medical, surgical, dental or veterinary sciences or in the printing industry

    0

    3702.54.90

    - - - Other

    5

    3702.55

    - - Of a width exceeding 16 mm but not exceeding 35 mm and of a length exceeding 30 m:

     

    3702.55.20

    - - - Of a kind suitable for use in cinematography

    0

    3702.55.50

    - - - Of a kind suitable for used in medical, surgical, dental or veterinary sciences or in the printing industry

    0

    3702.55.90

    - - - Other

    5

    3702.56

    - - Of a width exceeding 35 mm:

     

    3702.56.20

    - - - Of a kind suitable for use in cinematography

    0

    3702.56.90

    - - - Other

    5

     

    - Other:

     

    3702.96

    - - Of a width not exceeding 35 mm and of a length not exceeding 30 m:

     

    3702.96.10

    - - - Of a kind suitable for use in cinematography

    0

    3702.96.90

    - - - Other

    5

    3702.97

    - - Of a width exceeding 35 mm and of a length not exceeding 30 m:

     

    3702.97.10

    - - - Of a kind suitable for use in cinematography

    5

    3702.97.90

    - - - Other

    5

    3702.98

    - - Of a width exceeding 35 mm:

     

    3702.98.10

    - - - Of a kind suitable for use in cinematography

    0

    3702.98.30

    - - - Other, of a length of 120 m or more

    6

    3702.98.90

    - - - Other

    5

     

     

     

    37.03

    Photographic paper, paperboard and textiles, sensitised, unexposed.

     

    3703.10

    - In rolls of a width exceeding 610 mm:

     

    3703.10.10

    - - Of a width not exceeding 1,000 mm

    6

    3703.10.90

    - - Other

    6

    3703.20.00

    - Other, for colour photography (polychrome)

    6

    3703.90.00

    - Other

    6

     

     

     

    37.04

    Photographic plates, film, paper, paperboard and textiles, exposed but not developed.

     

    3704.00.10

    - X-ray plates or film

    5

    3704.00.90

    - Other

    6

     

     

     

    37.05

    Photographic plates, and film, exposed and developed, other than cinematographic film.

     

    3705.10.00

    - For offset reproduction

    3

    3705.90

    - Other:

     

    3705.90.10

    - - For X-ray

    5

    3705.90.20

    - - Microfilm

    3

    3705.90.90

    - - Other

    6

     

     

     

    37.06

    Cinematographic film, exposed and developed, whether or not incorporating sound track or consisting only of sound track.

     

    3706.10

    - Of a width of 35 mm or more:

     

    3706.10.10

    - - Newsreels, travelogues, technical and scientific films

    5

    3706.10.30

    - - Other documentary films

    5

    3706.10.40

    - - Other, consisting only of sound track

    5

    3706.10.90

    - - Other

    5

    3706.90

    - Other:

     

    3706.90.10

    - - Newsreels, travelogues, technical and scientific films

    5

    3706.90.30

    - - Other documentary films

    5

    3706.90.40

    - - Other, consisting only of sound track

    5

    3706.90.90

    - - Other

    5

     

     

     

    37.07

    Chemical preparations for photographic uses (other than varnishes, glues, adhesives and similar preparations); unmixed products for photographic uses, put up in measured portions or put up for retail sale in a form ready for use.

     

    3707.10.00

    - Sensitising emulsions

    3

    3707.90

    - Other:

     

    3707.90.10

    - - Flashlight materials

    3

    3707.90.90

    - - Other

    3

    Chapter 38

    Miscellaneous chemical products

    Notes.

    1. This Chapter does not cover:

    (a) Separate chemically defined elements or compounds with the exception of the following:

    (1) Artificial graphite (heading 38.01);

    (2) Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up as described in heading 38.08;

    (3) Products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades (heading 38.13);

    (4) Certified reference materials specified in Note 2 below;

    (5) Products specified in Note 3 (a) or 3 (c) below;

    (b) Mixtures of chemicals with foodstuffs or other substances with nutritive value, of a kind used in the preparation of human foodstuffs (generally heading 21.06);

    (c) Slag, ash and residues (including sludges, other than sewage sludge), containing metals, arsenic or their mixtures and meeting the requirements of Note 3 (a) or 3 (b) to Chapter 26 (heading 26.20);

    (d) Medicaments (heading 30.03 or 30.04); or

    (e) Spent catalysts of a kind used for the extraction of base metals or for the manufacture of chemical compounds of base metals (heading 26.20), spent catalysts of a kind used principally for the recovery of precious metal (heading 71.12) or catalysts consisting of metals or metal alloys in the form of, for example, finely divided powder or woven gauze (Section XIV or XV).

    2.(A) For the purpose of heading 38.22, the expression “certified reference materials” means reference materials which are accompanied by a certificate which indicates the values of the certified properties, the methods used to determine these values and the degree of certainty associated with each value and which are suitable for analytical, calibrating or referencing purposes.

    (B) With the exception of the products of Chapter 28 or 29, for the classification of certified reference materials, heading 38.22 shall take precedence over any other heading in the Nomenclature.

    3. Heading 38.24 includes the following goods which are not to be classified in any other heading of the Nomenclature:

    (a) Cultured crystals (other than optical elements) weighing not less than 2.5 g each, of magnesium oxide or of the halides of the alkali or alkaline-earth metals;

    (b) Fusel oil; Dippel's oil;

    (c) Ink removers put up in packings for retail sale;

    (d) Stencil correctors, other correcting fluids and correction tapes (other than those of heading 96.12), put up in packings for retail sale; and

    (e) Ceramic firing testers, fusible (for example, Seger cones).

    4. Throughout the Nomenclature, “municipal waste” means waste of a kind collected from households, hotels, restaurants, hospitals, shops, offices, etc., road and pavement sweepings, as well as construction and demolition waste. Municipal waste generally contains a large variety of materials such as plastics, rubber, wood, paper, textiles, glass, metals, food materials, broken furniture and other damaged or discarded articles. The term “municipal waste”, however, does not cover:

    (a) Individual materials or articles segregated from the waste, such as wastes of plastics, rubber, wood, paper, textiles, glass or metals and spent batteries which fall in their appropriate headings of the Nomenclature;

    (b) Industrial waste;

    (c) Waste pharmaceuticals, as defined in Note 4 (k) to Chapter 30; or

    (d) Clinical waste, as defined in Note 6 (a) below.

    5. For the purposes of heading 38.25, “sewage sludge” means sludge arising from urban effluent treatment plant and includes pre-treatment waste, scourings and unstabilised sludge. Stabilised sludge when suitable for use as fertiliser is excluded (Chapter 31).

    6. For the purposes of heading 38.25, the expression “other wastes” applies to:

    (a) Clinical waste, that is, contaminated waste arising from medical research, diagnosis, treatment or other medical, surgical, dental or veterinary procedures, which often contain pathogens and pharmaceutical substances and require special disposal procedures (for example, soiled dressings, used gloves and used syringes);

    (b) Waste organic solvents;

    (c) Wastes of metal pickling liquors, hydraulic fluids, brake fluids and anti-freezing fluids; and

    (d) Other wastes from chemical or allied industries. The expression “other wastes” does not, however, cover wastes which contain mainly petroleum oils or oils obtained from bituminous minerals (heading 27.10).

    7. For the purposes of heading 38.26, the term “biodiesel” means mono-alkyl esters of fatty acids of a kind used as a fuel, derived from animal or vegetable fats and oils whether or not used.

    Subheading Notes.

    1. Subheading 3808.50 covers only goods of heading 38.08, containing one or more of the following substances: aldrin (ISO); binapacryl (ISO); camphechlor (ISO) (toxaphene); captafol (ISO); chlordane (ISO); chlordimeform (ISO); chlorobenzilate (ISO); DDT (ISO) (clofenotane (INN), 1,1,1 -trichloro-2,2-bis (p-chlorophenyl) ethane); dieldrin (ISO, INN); 4,6-dinitro-o-cresol (DNOC (ISO)) or its salts; dinoseb (ISO), its salts or its esters; ethylene dibromide (ISO) (1,2-dibromoethane); ethylene dichloride (ISO) (1,2-dichloroethane); fluoroacetamide (ISO); heptachlor (ISO); hexachlorobenzene (ISO); 1,2,3,4,5,6-hexachlorocyclohexane (HCH (ISO)), including lindane (ISO, INN); mercury compounds; methamidophos (ISO); monocrotophos (ISO); oxirane (ethylene oxide); parathion (ISO); parathion-methyl (ISO) (methyl-parathion); pentachlorophenol (ISO), its salts or its esters; phosphamidon (ISO); 2,4,5-T (ISO) (2,4,5-trichlorophenoxyacetic acid), its salts or its esters; tributyltin compounds. Subheading 3808.50 also covers dustable powder formulations containing a mixture of benomyl (ISO), carbofuran (ISO) and thiram (ISO).

    2. For the purposes of subheadings 3825.41 and 3825.49, “waste organic solvents” are wastes containing mainly organic solvents, not fit for further use as presented as primary products, whether or not intended for recovery of the solvents.

    Code

    Description

    Rate
    (%)

     

     

     

    38.01

    Artificial graphite; colloidal or semi-colloidal graphite; preparations based on graphite or other carbon in the form of pastes, blocks, plates or other semi-manufactures.

     

    3801.10.00

    - Artificial graphite

    5

    3801.20.00

    - Colloidal or semi-colloidal graphite

    5

    3801.30.00

    - Carbonaceous pastes for electrodes and similar pastes for furnace linings

    3

    3801.90.00

    - Other

    3

     

     

     

    38.02

    Activated carbon; activated natural mineral products; animal black, including spent animal black.

     

    3802.10.00

    - Activated carbon

    0

    3802.90

    - Other:

     

    3802.90.10

    - - Activated bauxite

    0

    3802.90.20

    - - Activated clays or activated earths

    0

    3802.90.90

    - - Other

    0

     

     

     

    3803.00.00

    Tall oil, whether or not refined.

    0

     

     

     

    38.04

    Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates, but excluding tall oil of heading 38.03.

     

    3804.00.10

    - Concentrated sulphite lye

    0

    3804.00.90

    - Other

    0

     

     

     

    38.05

    Gum, wood or sulphate turpentine and other terpenic oils produced by the distillation or other treatment of coniferous woods; crude dipentene; sulphite turpentine and other crude para-cymene; pine oil containing alpha-terpineol as the main constituent.

     

    3805.10.00

    - Gum, wood or sulphate turpentine oils

    5

    3805.90.00

    - Other

    5

     

     

     

    38.06

    Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums.

     

    3806.10.00

    - Rosin and resin acids

    5

    3806.20.00

    - Salts of rosin, of resin acids or of derivatives of rosin or resin acids, other than salts of rosin adducts

    5

    3806.30

    - Ester gums:

     

    3806.30.10

    - - In blocks

    5

    3806.30.90

    - - Other

    5

    3806.90

    - Other:

     

    3806.90.10

    - - Run gums in blocks

    5

    3806.90.90

    - - Other

    5

     

     

     

    3807.00.00

    Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewers' pitch and similar preparations based on rosin, resin acids or on vegetable pitch.

    3

     

     

     

    38.08

    Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up in forms or packings for retail sale or as preparations or articles (for example, sulphur-treated bands, wicks and candles, and fly-papers).

     

    3808.50

    - Goods specified in Subheading Note 1 to this Chapter:

     

    3808.50.10

    - - Insecticides

    3

     

    - - Fungicides:

     

    3808.50.21

    - - - In aerosol containers

    3

    3808.50.29

    - - - Other

    3

     

    - - Herbicides:

     

    3808.50.31

    - - - In aerosol containers

    0

    3808.50.39

    - - - Other

    0

    3808.50.40

    - - Anti-sprouting products

    0

    3808.50.50

    - - Plant-growth regulators

    0

    3808.50.60

    - - Disinfectants

    0

     

    - - Other:

     

    3808.50.91

    - - - Wood preservatives, being preparations other than surface coatings, containing insecticides or fungicides

    0

    3808.50.99

    - - - Other

    0

     

    - Other:

     

    3808.91

    - - Insecticides:

     

     

    - - - Intermediate preparations for the manufacture of insecticides:

     

    3808.91.11

    - - - - Containing 2-(1 -Methylpropyl) phenol methylcarbamate)

    0

    3808.91.19

    - - - - Other

    3

    3808.91.20

    - - - In the form of mosquito coils

    6

    3808.91.30

    - - - In the form of mosquito mats

    6

     

    - - - Other:

     

     

    - - - - In aerosol containers:

     

    3808.91.91

    - - - - - Having a deodorising function

    3

    3808.91.92

    - - - - - Other

    3

     

    - - - - Other:

     

    3808.91.93

    - - - - - Having a deodorising function

    3

    3808.91.99

    - - - - - Other

    3

    3808.92

    - - Fungicides:

     

     

    - - - In aerosol containers:

     

    3808.92.11

    - - - - With a validamycin content not exceeding 3% by net weight

    3

    3808.92.19

    - - - - Other

    0

    3808.92.90

    - - - Other

    3

    3808.93

    - - Herbicides, anti-sprouting products and plant-growth regulators:

     

     

    - - - Herbicides:

     

    3808.93.11

    - - - - In aerosol containers

    0

    3808.93.19

    - - - - Other

    0

    3808.93.20

    - - - Anti-sprouting products

    0

    3808.93.30

    - - - Plant-growth regulators

    0

    3808.94

    - - Disinfectants:

     

    3808.94.10

    - - - Containing mixtures of coal tar acid and alkalis

    0

    3808.94.20

    - - - Other, in aerosol containers

    0

    3808.94.90

    - - - Other

    0

    3808.99

    - - Other:

     

    3808.99.10

    - - -Wood preservatives, containing insecticides or fungicides

    0

    3808.99.90

    - - - Other

    0

     

     

     

    38.09

    Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included.

     

    3809.10.00

    - With a basis of amylaceous substances

    0

     

    - Other:

     

    3809.91

    - - Of a kind used in the textile or like industries:

     

    3809.91.10

    - - - Softening agents

    5

    3809.91.90

    - - - Other

    0

    3809.92.00

    - - Of a kind used in the paper or like industries

    0

    3809.93.00

    - - Of a kind used in the leather or like industries

    0

     

     

     

    38.10

    Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding electrodes or rods.

     

    3810.10.00

    - Pickling preparations for metal surfaces; soldering, brazing or welding powders and pastes consisting of metal and other materials

    0

    3810.90.00

    - Other

    3

     

     

     

    38.11

    Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils.

     

     

    - Anti-knock preparations:

     

    3811.11.00

    - - Based on lead compounds

    0

    3811.19.00

    - - Other

    0

     

    - Additives for lubricating oils:

     

    3811.21

    - - Containing petroleum oils or oils obtained from bituminous minerals:

     

    3811.21.10

    - - - Put up for retail sale

    0

    3811.21.90

    - - - Other

    0

    3811.29.00

    - - Other

    0

    3811.90

    - Other:

     

    3811.90.10

    - - Rust preventatives or corrosion inhibitors

    0

    3811.90.90

    - - Other

    0

     

     

     

    38.12

    Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified or included; anti-oxidising preparations and other compound stabilizers for rubber or plastics.

     

    3812.10.00

    - Prepared rubber accelerators

    0

    3812.20.00

    - Compound plasticisers for rubber or plastics

    3

    3812.30.00

    - Anti-oxidising preparations and other compound stabilisers for rubber or plastics

    0

     

     

     

    3813.00.00

    Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades.

    0

     

     

     

    3814.00.00

    Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers.

    3

     

     

     

    38.15

    38.15 Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included.

     

     

    - Supported catalysts:

     

    3815.11.00

    - - With nickel or nickel compounds as the active substance

    3

    3815.12.00

    - - With precious metal or precious metal compounds as the active substance

    3

    3815.19.00

    - - Other

    3

    3815.90.00

    - Other

    3

     

     

     

    38.16

    Refractory cements, mortars, concretes and similar compositions, other than products of heading 38.01.

     

    3816.00.10

    - Refractory cements

    5

    3816.00.90

    - Other

    6

     

     

     

    3817.00.00

    Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading 27.07 or 29.02.

    0

     

     

     

    3818.00.00

    Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics.

    0

     

     

     

    3819.00.00

    Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals.

    3

     

     

     

    3820.00.00

    Anti-freezing preparations and prepared de-icing fluids.

    3

     

     

     

    38.21

    Prepared culture media for the development or maintenance of micro-organisms (including viruses and the like) or of plant, human or animal cells.

     

    3821.00.10

    - Prepared culture media for the development of micro-organisms

    0

    3821.00.90

    - Other

    0

     

     

     

    38.22

    Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, other than those of heading 30.02 or 30.06; certified reference materials.

     

    3822.00.10

    - Plates, sheets, film, foil and strip of plastics impregnated or coated with diagnostic or laboratory reagents

    0

    3822.00.20

    - Paperboard, cellulose wadding and web of cellulose fibres impregnated or coated with diagnostic or laboratory reagents

    0

    3822.00.30

    - Sterilisation indicator strips and tapes

    0

    3822.00.90

    - Other

    0

     

     

     

    38.23

    Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols.

     

     

    - Industrial monocarboxylic fatty acids; acid oils from refining:

     

    3823.11.00

    - - Stearic acid

    7

    3823.12.00

    - - Oleic acid

    7

    3823.13.00

    - - Tall oil fatty acids

    10

    3823.19

    - - Other:

     

    3823.19.10

    - - - Acid oils from refining

    10

    3823.19.90

    - - - Other

    10

    3823.70

    - Industrial fatty alcohols:

     

    3823.70.10

    - - In the form of wax

    5

    3823.70.90

    - - Other

    5

     

     

     

    38.24

    Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included.

     

    3824.10.00

    - Prepared binders for foundry moulds or cores

    0

    3824.30.00

    - Non-agglomerated metal carbides mixed together or with metallic binders

    0

    3824.40.00

    - Prepared additives for cements, mortars or concretes

    5

    3824.50.00

    - Non-refractory mortars and concretes

    6

    3824.60.00

    - Sorbitol other than that of subheading 2905.44

    0

     

    - Mixtures containing halogenated derivatives of methane, ethane or propane:

     

    3824.71

    - - Containing chlorofluorocarbons (CFCs), whether or not containing hydrochlorofluorocarbons (HCFCs), perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs):

     

    3824.71.10

    - - - Transformer and circuit breaker oils, containing by weight less than 70% or of petroleum oils or of oils obtained from bituminous minerals

    5

    3824.71.90

    - - - Other

    0

    3824.72.00

    - - Containing bromochlorodifluoromethane, bromotrifluoromethane or dibromotetrafluoroethanes

    0

    3824.73.00

    - - Containing hydrobromofluorocarbons (HBFCs)

    0

    3824.74

    - - Containing hydrochlorofluorocarbons (HCFCs), whether or not containing perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs), but not containing chlorofluorocarbons (CFCs):

     

    3824.74.10

    - - - Transformer and circuit breaker oils, containing by weight less than 70% or of petroleum oils or of oils obtained from bituminous minerals

    5

    3824.74.90

    - - - Other

    0

    3824.75.00

    - - Containing carbon tetrachloride

    0

    3824.76.00

    - - Containing 1,1,1 -trichloroethane (methyl chloroform)

    0

    3824.77.00

    - - Containing bromomethane (methyl bromide) or bromochloromethane

    0

    3824.78.00

    - - Containing perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs), but not containing chlorofluorocarbons (CFCs) or hydrochlorofluorocarbons (HCFCs)

    0

    3824.79.00

    - - Other

    0

     

    - Mixtures and preparations containing oxirane (ethylene oxide), polybrominated biphenyls (PBBs), polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or tris(2,3-dibromopropyl) phosphate:

     

    3824.81.00

    - - Containing oxirane (ethylene oxide)

    0

    3824.82.00

    - - Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs)

    0

    3824.83.00

    - - Containing tris(2,3-dibromopropyl) phosphate

    0

    3824.90

    - Other:

     

    3824.90.10

    - - Ink removers, stencil correctors and other correcting fluids and correction tapes, put up in packings for retail sale

    5

    3824.90.30

    - - Copying pastes with a basis of gelatin, whether presented in bulk or ready for use (for example, on a paper or textile backing)

    0

    3824.90.40

    - - Composite inorganic solvents

    0

    3824.90.50

    - - Acetone oil

    0

    3824.90.60

    - - Chemical preparations containing monosodium glutamate

    15

    3824.90.70

    - - Other chemical preparations , of a kind used in the manufacture of foodstuff - -

    6

     

    - - Other:

     

    3824.90.91

    - - - Naphthenic acids, their water insoluble salts and their esters

    0

    3824.90.99

    - - - Other

    0

     

     

     

    38.25

    Residual products of the chemical or allied industries, not elsewhere specified or included; municipal waste; sewage sludge; other wastes specified in Note 6 to this Chapter.

     

    3825.10.00

    - Municipal waste

    20

    3825.20.00

    - Sewage sludge

    20

    3825.30

    - Clinical waste:

     

    3825.30.10

    - - Syringes, needles, cannulae and the like

    20

    3825.30.90

    - - Other

    20

     

    - Waste organic solvents:

     

    3825.41.00

    - - Halogenated

    20

    3825.49.00

    - - Other

    20

    3825.50.00

    - Wastes of metal pickling liquors, hydraulic fluids, brake fluids and anti-freeze fluids

    20

     

    - Other wastes from chemical or allied industries:

     

    3825.61.00

    - - Mainly containing organic constituents

    20

    3825.69.00

    - - Other

    20

    3825.90.00

    - Other

    20

     

     

     

    38.26

    Biodiesel and mixtures thereof, not containing or containing less than 70 % by weight of petroleum oils or oils obtained from bituminous minerals.

     

    3826.00.10

    - Coconut methyl ester (CME)

    0

    3826.00.90

    - Other

    0

    Article notes.

    1. Calcium Lignosulfonate used in the manufacture of firebrick of sub-heading is a natural polymer used as an organic adhesive for the manufacture of firebrick, containing - Calcium Lignosulfonate; - Sulphite sulphur: about 2.3%; - Sulphur: total amount of 6.9%; - Reducing Surgar: about 5%; - Reducing Sugar Hexoses: about 3.8%; - Ash: about 14%; - pH: about 6.5%.

    SECTION VII

    PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF

    Notes.

    1. Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this Section and are intended to be mixed together to obtain a product of Section VI or VII, are to be classified in the heading appropriate to that product, provided that the constituents are:

    (a) having regard to the manner in which they are put up, clearly identifiable as being intended to be used together without first being repacked;

    (b) presented together; and

    (c) identifiable, whether by their nature or by the relative proportions in which they are present, as being complementary one to another.

    2. Except for the goods of heading 39.18 or 39.19, plastics, rubber, and articles thereof, printed with motifs, characters or pictorial representations, which are not merely incidental to the primary use of the goods, fall in Chapter 49.

    Chapter 39

    Plastics and articles thereof

    Notes.

    1. Throughout the Nomenclature the expression “plastics” means those materials of headings 39.01 to 39.14 which are or have been capable, either at the moment of polymerisation or at some subsequent stage, of being formed under external influence (usually heat and pressure, if necessary with a solvent or plasticiser) by moulding, casting, extruding, rolling or other process into shapes which are retained on the removal of the external influence. Throughout the Nomenclature any reference to “plastics” also includes vulcanised fibre. The expression, however, does not apply to materials regarded as textile materials of Section XI.

    2. This Chapter does not cover:

    (a) Lubricating preparations of heading 27.10 or 34.03;

    (b) Waxes of heading 27.12 or 34.04;

    (c) Separate chemically defined organic compounds (Chapter 29);

    (d) Heparin or its salts (heading 30.01);

    (e) Solutions (other than collodions) consisting of any of the products specified in headings 39.01 to 39.13 in volatile organic solvents when the weight of the solvent exceeds 50 % of the weight of the solution (heading 32.08); stamping foils of heading 32.12;

    (f) Organic surface-active agents or preparations of heading 34.02;

    (g) Run gums or ester gums (heading 38.06);

    (h) Prepared additives for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils (heading 38.11);

    (ij) Prepared hydraulic fluids based on polyglycols, silicones or other polymers of Chapter 39 (heading 38.19);

    (k) Diagnostic or laboratory reagents on a backing of plastics (heading 38.22);

    (l) Synthetic rubber, as defined for the purposes of Chapter 40, or articles thereof;

    (m) Saddlery or harness (heading 42.01) or trunks, suitcases, handbags or other containers of heading 42.02;

    (n) Plaits, wickerwork or other articles of Chapter 46;

    (o) Wall coverings of heading 48.14;

    (p) Goods of Section XI (textiles and textile articles);

    (q) Articles of Section XII (for example, footwear, headgear, umbrellas, sun umbrellas, walking-sticks, whips, riding-crops or parts thereof);

    (r) Imitation jewellery of heading 71.17;

    (s) Articles of Section XVI (machines and mechanical or electrical appliances);

    (t) Parts of aircraft or vehicles of Section XVII;

    (u) Articles of Chapter 90 (for example, optical elements, spectacle frames, drawing instruments);

    (v) Articles of Chapter 91 (for example, clock or watch cases);

    (w) Articles of Chapter 92 (for example, musical instruments or parts thereof);

    (x) Articles of Chapter 94 (for example, furniture, lamps and lighting fittings, illuminated signs, prefabricated buildings);

    (y) Articles of Chapter 95 (for example, toys, games, sports requisites); or

    (z) Articles of Chapter 96 (for example, brushes, buttons, slide fasteners, combs, mouthpieces or stems for smoking pipes, cigarette-holders or the like, parts of vacuum flasks or the like, pens, propelling pencils).

    3. Headings 39.01 to 39.11 apply only to goods of a kind produced by chemical synthesis, falling in the following categories:

    (a) Liquid synthetic polyolefins of which less than 60 % by volume distils at 300°C, after conversion to 1,013 millibars when a reduced-pressure distillation method is used (headings 39.01 and 39.02);

    (b) Resins, not highly polymerised, of the coumarone-indene type (heading 39.11);

    (c) Other synthetic polymers with an average of at least 5 monomer units;

    (d) Silicones (heading 39.10);

    (e) Resols (heading 39.09) and other prepolymers.

    4. The expression “copolymers” covers all polymers in which no single monomer unit contributes 95 % or more by weight to the total polymer content. For the purposes of this Chapter, except where the context otherwise requires, copolymers (including co-polycondensates, co-polyaddition products, block copolymers and graft copolymers) and polymer blends are to be classified in the heading covering polymers of that comonomer unit which predominates by weight over every other single comonomer unit. For the purposes of this Note, constituent comonomer units of polymers falling in the same heading shall be taken together. If no single comonomer unit predominates, copolymers or polymer blends, as the case may be, are to be classified in the heading which occurs last in numerical order among those which equally merit consideration.

    5. Chemically modified polymers, that is those in which only appendages to the main polymer chain have been changed by chemical reaction, are to be classified in the heading appropriate to the unmodified polymer. This provision does not apply to graft copolymers.

    6. In headings 39.01 to 39.14, the expression “primary forms” applies only to the following forms:

    (a) Liquids and pastes, including dispersions (emulsions and suspensions) and solutions;

    (b) Blocks of irregular shape, lumps, powders (including moulding powders), granules, flakes and similar bulk forms.

    7. Heading 39.15 does not apply to waste, parings and scrap of a single thermoplastic material, transformed into primary forms (headings 39.01 to 39.14).

    8. For the purposes of heading 39.17, the expression “tubes, pipes and hoses” means hollow products, whether semi-manufactures or finished products, of a kind generally used for conveying, conducting or distributing gases or liquids (for example, ribbed garden hose, perforated tubes). This expression also includes sausage casings and other lay-flat tubing. However, except for the last-mentioned, those having an internal cross-section other than round, oval, rectangular (in which the length does not exceed 1.5 times the width) or in the shape of a regular polygon are not to be regarded as tubes, pipes and hoses but as profile shapes.

    9. For the purposes of heading 39.18, the expression “wall or ceiling coverings of plastics” applies to products in rolls, of a width not less than 45 cm, suitable for wall or ceiling decoration, consisting of plastics fixed permanently on a backing of any material other than paper, the layer of plastics (on the face side) being grained, embossed, coloured, design-printed or otherwise decorated.

    10. In headings 39.20 and 39.21, the expression “plates, sheets, film, foil and strip” applies only to plates, sheets, film, foil and strip (other than those of Chapter 54) and to blocks of regular geometric shape, whether or not printed or otherwise surface-worked, uncut or cut into rectangles (including squares) but not further worked (even if when so cut they become articles ready for use).

    11. Heading 39.25 applies only to the following articles, not being products covered by any of the earlier headings of sub-Chapter II:

    (a) Reservoirs, tanks (including septic tanks), vats and similar containers, of a capacity exceeding 300 l;

    (b) Structural elements used, for example, in floors, walls or partitions, ceilings or roofs;

    (c) Gutters and fittings therefor;

    (d) Doors, windows and their frames and thresholds for doors;

    (e) Balconies, balustrades, fencing, gates and similar barriers;

    (f) Shutters, blinds (including Venetian blinds) and similar articles and parts and fittings thereof;

    (g) Large-scale shelving for assembly and permanent installation, for example, in shops, workshops, warehouses;

    (h) Ornamental architectural features, for example, flutings, cupolas, dovecotes; and

    (ij) Fittings and mountings intended for permanent installation in or on doors, windows, staircases, walls or other parts of buildings, for example, knobs, handles, hooks, brackets, towel rails, switch-plates and other protective plates.

    Subheading Notes.

    1. Within any one heading of this Chapter, polymers (including copolymers) and chemically modified polymers are to be classified according to the following provisions:

    (a) Where there is a subheading named “Other” in the same series:

    (1) The designation in a subheading of a polymer by the prefix “poly” (for example, polyethylene and polyamide-6,6) means that the constituent monomer unit or monomer units of the named polymer taken together must contribute 95 % or more by weight of the total polymer content.

    (2) The copolymers named in subheadings 3901.30, 3903.20, 3903.30 and 3904.30 are to be classified in those subheadings, provided that the comonomer units of the named copolymers contribute 95 % or more by weight of the total polymer content.

    (3) Chemically modified polymers are to be classified in the subheading named “Other”, provided that the chemically modified polymers are not more specifically covered by another subheading.

    (4) Polymers not meeting (1), (2) or (3) above, are to be classified in the subheading, among the remaining subheadings in the series, covering polymers of that monomer unit which predominates by weight over every other single comonomer unit. For this purpose, constituent monomer units of polymers falling in the same subheading shall be taken together. Only the constituent comonomer units of the polymers in the series of subheadings under consideration are to be compared.

    (b) Where there is no subheading named “Other” in the same series:

    (1) Polymers are to be classified in the subheading covering polymers of that monomer unit which predominates by weight over every other single comonomer unit. For this purpose, constituent monomer units of polymers falling in the same subheading shall be taken together. Only the constituent comonomer units of the polymers in the series of subheadings under consideration are to be compared.

    (2) Chemically modified polymers are to be classified in the subheading appropriate to the unmodified polymer. Polymer blends are to be classified in the same subheading as polymers of the same monomer units in the same proportions.

    2. For the purposes of subheading 3920.43, the term “plasticisers” includes secondary plasticisers.

    SUB-CHAPTER I

    PRIMARY FORMS

    Code

    Description

    Rate
    (%)

     

     

     

    39.01

    Polymers of ethylene, in primary forms.

     

    3901.10

    - Polyethylene having a specific gravity of less than 0.94:

     

     

    - - In the form of liquids or pastes:

     

    3901.10.12

    - - - Linear Low-Density Polyethylene (LLDPE)

    0

    3901.10.19

    - - - Other

    0

     

    - - Other:

     

    3901.10.92

    - - - Linear Low-Density Polyethylene (LLDPE)

    0

    3901.10.99

    - - - Other

    0

    3901.20.00

    - Polyethylene having a specific gravity of 0.94 or more

    0

    3901.30.00

    - Ethylene-vinyl acetate copolymers

    0

    3901.90

    - Other:

     

    3901.90.40

    - - In dispersion

    0

    3901.90.90

    - - Other

    0

     

     

     

    39.02

    Polymers of propylene or of other olefins, in primary forms.

     

    3902.10

    - Polypropylene:

     

    3902.10.30

    - - In dispersion

    3

    3902.10.90

    - - Other

    3

    3902.20.00

    - Polyisobutylene

    0

    3902.30

    - Propylene copolymers:

     

    3902.30.30

    - - In the form of liquids or pastes

    0

    3902.30.90

    - - Other

    0

    3902.90

    - Other:

     

    3902.90.10

    - - Chlorinated polypropylene of a kind suitable for use in printing ink formulation

    0

    3902.90.90

    - - Other

    0

     

     

     

    39.03

    Polymers of styrene, in primary forms.

     

     

    - Polystyrene:

     

    3903.11

    - - Expansible:

     

    3903.11.10

    - - - Granules

    5

    3903.11.90

    - - - Other

    5

    3903.19

    - - Other:

     

    3903.19.10

    - - - In dispersion

    5

     

    - - - Granules:

     

    3903.19.21

    - - - - High impact polystyrene (HIPS)

    5

    3903.19.29

    - - - - Other

    5

     

    - - - Other:

     

    3903.19.91

    - - - - High impact polystyrene (HIPS)

    5

    3903.19.99

    - - - - Other

    5

    3903.20

    - Styrene-acrylonitrile (SAN) copolymers:

     

    3903.20.40

    - - In aqueous dispersion

    10

    3903.20.50

    - - In non-aqueous dispersion

    5

    3903.20.90

    - - Other

    5

    3903.30

    - Acrylonitrile-butadiene-styrene (ABS) copolymers:

     

    3903.30.40

    - - In aqueous dispersion

    8

    3903.30.50

    - - In non-aqueous dispersion

    5

    3903.30.60

    - - Granules

    3

    3903.30.90

    - - Other

    5

    3903.90

    - Other:

     

    3903.90.30

    - - In dispersion

    5

     

    - - Other:

     

    3903.90.91

    - - - High impact polystyrene (HIPS)

    5

    3903.90.99

    - - - Other

    5

     

     

     

    39.04

    Polymers of vinyl chloride or of other halogenated olefins, in primary forms.

     

    3904.10

    - Poly(vinyl chloride), not mixed with any other substances:

     

     

    3904.10.10

    - - Homopolymers, suspension type

    5

     

     

    - - Other:

     

     

    3904.10.91

    - - - Granules

    6

     

    3904.10.92

    - - - Powder

    5

     

    3904.10.99

    - - - Other

    3

     

     

    - Other poly (vinyl chloride):

     

     

    3904.21

    - - Non-plasticised:

     

     

    3904.21.10

    - - - Granules

    6

     

    3904.21.20

    - - - Powder

    6

     

    3904.21.90

    - - - Other

    0

     

    3904.22

    - - Plasticised:

     

     

    3904.22.10

    - - - In dispersion

    0

     

    3904.22.20

    - - - Granules

    6

     

    3904.22.30

    - - - Powder

    6

     

    3904.22.90

    - - - Other

    0

     

    3904.30

    - Vinyl chloride-vinyl acetate copolymers:

     

     

    3904.30.10

    - - Granules

    5

     

    3904.30.20

    - - Powder

    3

     

    3904.30.90

    - - Other

    0

     

    3904.40

    - Other vinyl chloride copolymers:

     

     

    3904.40.10

    - - Granules

    5

     

    3904.40.20

    - - Powder

    3

     

    3904.40.90

    - - Other

    0

     

    3904.50

    - Vinylidene chloride polymers:

     

     

    3904.50.40

    - - In dispersion

    0

     

    3904.50.50

    - - Granules

    5

     

    3904.50.60

    - - Powder

    3

     

    3904.50.90

    - - Other

    0

     

     

    - Other:

     

     

    3904.61

    - - Polytetrafluoroethylene:

     

     

    3904.61.10

    - - - Granules

    5

     

    3904.61.20

    - - - Powder

    3

     

    3904.61.90

    - - - Other

    0

     

    3904.69

    - - Other:

     

     

    3904.69.30

    - - - In dispersion

    0

     

    3904.69.40

    - - - Granules

    5

     

    3904.69.50

    - - - Powder

    3

     

    3904.69.90

    - - - Other

    0

     

    3904.90

    - Other:

     

     

    3904.90.30

    - - In dispersion

    0

     

    3904.90.40

    - - Granules

    5

     

    3904.90.50

    - - Powder

    3

     

    3904.90.90

    - - Other

    0

     

     

     

     

     

    39.05

    Polymers of vinyl acetate or of other vinyl esters, in primary forms; other vinyl polymers in primary forms.

     

     

    - Poly(vinyl acetate):

     

    3905.12.00

    - - In aqueous dispersion

    5

    3905.19

    - - Other:

     

    3905.19.10

    - - - In the form of liquids or pastes

    5

    3905.19.90

    - - - Other

    0

     

    - Vinyl acetate copolymers:

     

    3905.21.00

    - - In aqueous dispersion

    10

    3905.29.00

    - - Other

    5

    3905.30

    - Poly(vinyl alcohol), whether or not containing unhydrolysed acetate groups:

     

    3905.30.10

    - - In dispersion

    5

    3905.30.90

    - - Other

    5

     

    - Other:

     

    3905.91

    - - Copolymers:

     

    3905.91.10

    - - - In dispersion

    5

    3905.91.90

    - - - Other

    5

    3905.99

    - - Other:

     

    3905.99.10

    - - - In aqueous dispersion

    10

    3905.99.20

    - - - In non-aqueous dispersion

    5

    3905.99.90

    - - - Other

    0

     

     

     

    39.06

    Acrylic polymers in primary forms.

     

    3906.10

    - Poly(methyl methacrylate):

     

    3906.10.10

    - - In dispersion

    5

    3906.10.90

    - - Other

    5

    3906.90

    - Other:

     

    3906.90.20

    - - In dispersion

    5

     

    - - Other:

     

    3906.90.92

    - - - Sodium polyacrylate

    0

    3906.90.99

    - - - Other

    5

     

     

     

    39.07

    Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms.

     

    3907.10.00

    - Polyacetals

    0

    3907.20

    - Other polyethers:

     

    3907.20.10

    - - Polytetramethylene ether glycol

    0

    3907.20.90

    - - Other

    0

    3907.30

    - Epoxide resins:

     

    3907.30.20

    - - Of a kind used for coating, in powder form

    3

    3907.30.30

    - - In the form of liquids or pastes

    0

    3907.30.90

    - - Other

    0

    3907.40.00

    - Polycarbonates

    0

    3907.50

    - Alkyd resins:

     

    3907.50.10

    - - In the form of liquids or pastes

    3

     

    3907.50.90

    - - Other

    0

     

    3907.60

    - Poly(ethylene terephthalate):

     

     

    3907.60.10

    - - In dispersion

    0

     

    3907.60.20

    - - Granules

    3

     

    3907.60.90

    - - Other

    0

     

    3907.70.00

    - Poly(lactic acid)

    0

     

     

    - Other polyesters:

     

     

    3907.91

    - - Unsaturated:

     

     

    3907.91.20

    - - - In chip form

    5

     

    3907.91.30

    - - - In the form of liquids or pastes

    5

     

    3907.91.90

    - - - Other

    5

     

    3907.99

    - - Other:

     

     

    3907.99.40

    - - - Of a kind used for coating, in powder form

    3

     

    3907.99.90

    - - - Other

    0

     

     

     

     

     

    39.08

    Polyamides in primary forms.

     

     

    3908.10

    - Polyamide-6, -11, -12, -6,6, -6,9, -6,10 or -6,12:

     

     

    3908.10.10

    - - Polyamide-6

    0

     

    3908.10.90

    - - Other

    0

     

    3908.90.00

    - Other

    0

     

     

     

     

     

    39.09

    Amino-resins, phenolic resins and polyurethanes, in primary forms.

     

     

    3909.10

    - Urea resins; thiourea resins:

     

     

    3909.10.10

    - - Moulding compounds

    5

     

    3909.10.90

    - - Other

    3

     

    3909.20

    - Melamine resins:

     

     

    3909.20.10

    - - Moulding compounds

    5

     

    3909.20.90

    - - Other

    3

     

    3909.30

    - Other amino-resins:

     

     

    3909.30.10

    - - Moulding compounds

    3

     

     

    - - Other

     

     

    3909.30.91

    - - - Glyoxal monourein resin

    0

     

    3909.30.99

    - - - Other

    0

     

    3909.40

    - Phenolic resins:

     

     

    3909.40.10

    - - Moulding compounds other than phenol formaldehyde

    3

     

    3909.40.90

    - - Other

    3

     

    3909.50.00

    - Polyurethanes

    3

     

     

     

     

     

    39.10

    Silicones in primary forms.

     

     

    3910.00.20

    - In dispersion or in solutions

    0

     

    3910.00.90

    - Other

    0

     

     

     

     

     

    39.11

    Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, polysulphones and other products specified in Note 3 to this Chapter, not elsewhere specified or included, in primary forms.

     

     

    3911.10.00

    - Petroleum resins, coumarone, indene or coumarone-indene resins and polyterpenes

    0

    3911.90.00

    - Other

    3

     

     

     

    39.12

    Cellulose and its chemical derivatives, not elsewhere specified or included, in primary forms.

     

     

    - Cellulose acetates:

     

    3912.11.00

    - - Non-plasticised

    0

    3912.12.00

    - - Plasticised

    0

    3912.20

    - Cellulose nitrates (including collodions):

     

     

    - - Non-plasticised:

     

    3912.20.11

    - - - Water-based semi-finished nitrocellulose

    0

    3912.20.19

    - - - Other

    0

    3912.20.20

    - - Plasticised

    0

     

    - Cellulose ethers:

     

    3912.31.00

    - - Carboxymethylcellulose and its salts

    0

    3912.39.00

    - - Other

    0

    3912.90

    - Other:

     

    3912.90.20

    - - Granules

    0

    3912.90.90

    - - Other

    0

     

     

     

    39.13

    Natural polymers (for example, alginic acid) and modified natural polymers (for example, hardened proteins, chemical derivatives of natural rubber), not elsewhere specified or included, in primary forms.

     

    3913.10.00

    - Alginic acid, its salts and esters

    0

    3913.90

    - Other:

     

    3913.90.10

    - - Hardened proteins

    0

    3913.90.20

    - - Chemical derivatives of natural rubber

    0

    3913.90.30

    - - Starch-based polymers

    0

    3913.90.90

    - - Other

    0

     

     

     

    3914.00.00

    Ion-exchangers based on polymers of headings 39.01 to 39.13, in primary forms.

    0

    SUB-CHAPTER II

    WASTE, PARINGS AND SCRAP; SEMI-MANUFACTURES; ARTICLES

    Code

    Description

    Rate
    (%)

     

     

     

    39.15

    Waste, parings and scrap, of plastics.

     

    3915.10

    - Of polymers of ethylene:

     

    3915.10.10

    - - Of non-rigid cellular products

    10

    3915.10.90

    - - Other

    10

     

    3915.20

    - Of polymers of styrene:

     

     

    3915.20.10

    - - Of non-rigid cellular products

    10

     

    3915.20.90

    - - Other

    10

     

    3915.30

    - Of polymers of vinyl chloride:

     

     

    3915.30.10

    - - Of non-rigid cellular products

    10

     

    3915.30.90

    - - Other

    10

     

    3915.90.00

    - Of other plastics

    10

     

     

     

     

     

    39.16

    Monofilament of which any cross-sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics.

     

     

    3916.10

    - Of polymers of ethylene:

     

     

    3916.10.10

    - - Monofilament

    5

     

    3916.10.20

    - - Rods, sticks and profile shapes

    10

     

    3916.20

    - Of polymers of vinyl chloride:

     

     

    3916.20.10

    - - Monofilament

    5

     

    3916.20.20

    - - Rods, sticks and profile shapes

    10

     

    3916.90

    - Of other plastics:

     

     

     

    - - Of hardened proteins:

     

     

    3916.90.41

    - - - Monofilament

    5

     

    3916.90.49

    - - - Other

    10

     

    3916.90.50

    - - Of vulcanised fibre

    10

     

    3916.90.60

    - - Of chemical derivatives of natural rubber

    10

     

     

    - - Other:

     

     

    3916.90.91

    - - - Monofilament

    5

     

    3916.90.99

    - - - Other

    10

     

     

     

     

     

    39.17

    Tubes, pipes and hoses, and fittings therefor (for example, joints, elbows, flanges), of plastics.

     

     

    3917.10

    - Artificial guts (sausage casings) of hardened protein or of cellulosic materials:

     

     

    3917.10.10

    - - Of hardened proteins

    10

     

    3917.10.90

    - - Other

    10

     

     

    - Tubes, pipes and hoses, rigid:

     

     

    3917.21.00

    - - Of polymers of ethylene

    15

     

    3917.22.00

    - - Of polymers of propylene

    15

     

    3917.23.00

    - - Of polymers of vinyl chloride

    17

     

    3917.29.00

    - - Of other plastics

    17

     

     

    - Other tubes, pipes and hoses:

     

     

    3917.31.00

    - - Flexible tubes, pipes and hoses, having a minimum burst pressure of 27.6 MPa

    15

     

    3917.32

    - - Other, not reinforced or otherwise combined with other materials, without fittings:

     

     

    3917.32.10

    - - - Sausage or ham casings

    10

    3917.32.90

    - - - Other

    17

    3917.33.00

    - - Other, not reinforced or otherwise combined with other materials, with fittings

    15

    3917.39.00

    - - Other

    15

    3917.40.00

    - Fittings

    15

     

     

     

    39.18

    Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in Note 9 to this Chapter.

     

    3918.10

    - Of polymers of vinyl chloride:

     

     

    - - Floor coverings:

     

    3918.10.11

    - - - Tiles

    27

    3918.10.19

    - - - Other

    27

    3918.10.90

    - - Other

    27

    3918.90

    - Of other plastics:

     

     

    - - Floor coverings:

     

    3918.90.11

    - - - Tiles, of polyethylene

    27

    3918.90.13

    - - - Other, of polyethylene

    27

    3918.90.14

    - - - Of chemical derivatives of natural rubber

    27

    3918.90.19

    - - - Other

    27

     

    - - Other:

     

    3918.90.91

    - - - Of polyethylene

    27

    3918.90.92

    - - - Of chemical derivatives of natural rubber

    27

    3918.90.99

    - - - Other

    27

     

     

     

    39.19

    Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls.

     

    3919.10

    - In rolls of a width not exceeding 20 cm:

     

    3919.10.10

    - - Of polymers of vinyl chloride

    15

    3919.10.20

    - - Of polyethylene

    15

    3919.10.90

    - - Other

    15

    3919.90

    - Other:

     

    3919.90.10

    - - Of polymers of vinyl chloride

    12

    3919.90.20

    - - Of hardened proteins

    12

    3919.90.90

    - - Other

    12

     

     

     

    39.20

    Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials.

     

    3920.10.00

    - Of polymers of ethylene

    6

    3920.20

    - Of polymers of propylene:

     

    3920.20.10

    - - Biaxially oriented polypropylene (BOPP) film

    6

    3920.20.90

    - - Other

    6

    3920.30

    - Of polymers of styrene:

     

     

    3920.30.10

    - - Of a kind used as an adhesive by melting

    6

     

    3920.30.20

    - - Acrylonitrile butadiene styrene (ABS) sheets of a kind used in the manufacture of refrigerators

    5

     

    3920.30.90

    - - Other

    6

     

     

    - Of polymers of vinyl chloride:

     

     

    3920.43.00

    - - Containing by weight not less than 6% of plasticisers

    6

     

    3920.49.00

    - - Other

    6

     

     

    - Of acrylic polymers:

     

     

    3920.51.00

    - - Of poly(methyl methacrylate)

    6

     

    3920.59.00

    - - Other

    6

     

     

    - Of polycarbonates, alkyd resins, polyallyl esters or other polyesters:

     

     

    3920.61

    - - Of polycarbonates:

     

     

    3920.61.10

    - - - Plates and sheets

    6

     

    3920.61.90

    - - - Other

    6

     

    3920.62.00

    - - Of poly(ethylene terephthalate)

    6

     

    3920.63.00

    - - Of unsaturated polyesters

    6

     

    3920.69.00

    - - Of other polyesters

    6

     

     

    - Of cellulose or its chemical derivatives:

     

     

    3920.71

    - - Of regenerated cellulose:

     

     

    3920.71.10

    - - - Cellophane film

    6

     

    3920.71.90

    - - - Other

    6

     

    3920.73.00

    - - Of cellulose acetate

    6

     

    3920.79

    - - Of other cellulose derivatives:

     

     

    3920.79.10

    - - - Of nitrocellulose (gun cotton)

    6

     

    3920.79.90

    - - - Other

    6

     

     

    - Of other plastics:

     

     

    3920.91

    - - Of poly(vinyl butyral):

     

     

    3920.91.10

    - - - Film of a kind used in safety glass, of a thickness exceeding 0.38 mm but not exceeding 0.76 mm, and of a width not exceeding 2 m

    3

     

    3920.91.90

    - - - Other

    3

     

    3920.92

    - - Of polyamides:

     

     

    3920.92.10

    - - - Of polyamide-6

    6

     

    3920.92.90

    - - - Other

    6

     

    3920.93.00

    - - Of amino-resins

    6

     

    3920.94

    - - Of phenolic resins:

     

     

    3920.94.10

    - - - Phenol formaldehyde (bakelite) sheets

    6

     

    3920.94.90

    - - - Other

    6

     

    3920.99

    - - Of other plastics:

     

     

    3920.99.10

    - - - Of hardened proteins or of chemical derivatives of natural rubber

    6

     

    3920.99.90

    - - - Other

    6

     

     

     

     

     

    39.21

    Other plates, sheets, film, foil and strip, of plastics.

     

     

    - Cellular:

     

    3921.11

    - - Of polymers of styrene:

     

    3921.11.20

    - - - Rigid

    6

    3921.11.90

    - - - Other

    6

    3921.12.00

    - - Of polymers of vinyl chloride

    6

    3921.13

    - - Of polyurethanes:

     

    3921.13.10

    - - - Rigid

    6

    3921.13.90

    - - - Other

    6

    3921.14

    - - Of regenerated cellulose:

     

    3921.14.20

    - - - Rigid

    6

    3921.14.90

    - - - Other

    6

    3921.19

    - - Of other plastics:

     

    3921.19.20

    - - - Rigid

    6

    3921.19.90

    - - - Other

    6

    3921.90

    - Other:

     

    3921.90.10

    - - Of vulcanised fibre

    6

    3921.90.20

    - - Of hardened proteins

    6

    3921.90.30

    - - Of chemical derivatives of natural rubber

    6

    3921.90.90

    - - Other

    0

     

     

     

    39.22

    Baths, shower-baths, sinks, wash-basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics.

     

    3922.10

    - Baths, shower-baths, sinks and wash-basins:

     

    3922.10.10

    - - Baths

    22

    3922.10.90

    - - Other

    22

    3922.20.00

    - Lavatory seats and covers

    22

    3922.90

    - Other:

     

     

    - - Lavatory pans, flushing cisterns and urinals:

     

    3922.90.11

    - - - Parts of flushing cisterns

    22

    3922.90.12

    - - - Flushing cisterns equipped with their mechanisms

    25

    3922.90.19

    - - - Other

    25

    3922.90.90

    - - Other

    25

     

     

     

    39.23

    Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics.

     

    3923.10

    - Boxes, cases, crates and similar articles:

     

    3923.10.10

    - - Film, tape and optical disc cases

    12

    3923.10.90

    - - Other

    10

     

    - Sacks and bags (including cones):

     

    3923.21

    - - Of polymers of ethylene:

     

     

    - - - Aseptic bags reinforced with aluminium foil (other than retort pouches):

     

    3923.21.11

    - - - - Of a width of 315 mm or more and of a length of 410 mm or more, incorporating a sealed gland

    12

    3923.21.19

    - - - - Other

    12

     

     

    - - - Other:

     

     

    3923.21.91

    - - - - Aseptic bags not reinforced with aluminium foil (other than retort pouches), of a width of 315 mm or more and of a length of 410 mm or more, incorporating a sealed gland

    15

     

    3923.21.99

    - - - - Other

    15

     

    3923.29

    - - Of other plastics:

     

     

    3923.29.10

    - - - Aseptic bags whether or not reinforced with aluminium foil (other than retort pouches), of a width of 315 mm or more and of a length of 410 mm or more, incorporating a sealed gland

    12

     

    3923.29.90

    - - - Other

    15

     

    3923.30

    - Carboys, bottles, flasks and similar articles:

     

     

    3923.30.20

    - - Multi-layer fibreglass reinforced fuel containers

    5

     

    3923.30.90

    - - Other

    15

     

    3923.40

    - Spools, cops, bobbins and similar supports:

     

     

    3923.40.10

    - - Suitable for use with the machines of heading 84.44, 84.45 or 84.48

    5

     

    3923.40.90

    - - Other

    5

     

    3923.50.00

    - Stoppers, lids, caps and other closures

    5

     

    3923.90

    - Other:

     

     

    3923.90.10

    - - Toothpaste tubes

    10

     

    3923.90.90

    - - Other

    15

     

     

     

     

     

    39.24

    Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics.

     

     

    3924.10.00

    - Tableware and kitchenware

    22

     

    3924.90

    - Other:

     

     

    3924.90.10

    - - Bed pans, urinals (portable type) or chamber-pots

    22

     

    3924.90.90

    - - Other

    22

     

     

     

     

     

    39.25

    Builders’ ware of plastics, not elsewhere specified or included.

     

     

    3925.10.00

    - Reservoirs, tanks, vats and similar containers, of a capacity exceeding 300 l

    25

     

    3925.20.00

    - Doors, windows and their frames and thresholds for doors

    27

     

    3925.30.00

    - Shutters, blinds (including Venetian blinds) and similar articles and parts thereof

    27

     

    3925.90.00

    - Other

    20

     

     

     

     

     

    39.26

    Other articles of plastics and articles of other materials of headings 39.01 to 39.14.

     

     

    3926.10.00

    - Office or school supplies

    20

     

    3926.20

    - Articles of apparel and clothing accessories (including gloves, mittens and mitts):

     

     

    3926.20.60

    - - Articles of apparel used for protection from chemical substances, radiation or fire

    10

    3926.20.90

    - - Other

    20

    3926.30.00

    - Fittings for furniture, coachwork or the like

    20

    3926.40.00

    - Statuettes and other ornamental articles

    20

    3926.90

    - Other:

     

    3926.90.10

    - - Floats for fishing nets

    15

    3926.90.20

    - - Fans and handscreens, frames and handles therefor, and parts thereof

    15

     

    - - Hygienic, medical and surgical articles:

     

    3926.90.32

    - - - Plastic moulds with denture imprints

    10

    3926.90.39

    - - - Other

    7

     

    - - Safety and protective devices:

     

    3926.90.41

    - - - Police shields

    5

    3926.90.42

    - - - Protective masks for use in welding and similar work

    6

    3926.90.44

    - - - Life saving cushions for the protection of persons falling from heights

    6

    3926.90.49

    - - - Other

    6

     

    - - Articles for industrial uses:

     

    3926.90.53

    - - - Transmission or conveyor belts or belting

    6

    3926.90.55

    - - - Plastic J-hooks or bunch blocks for detonators

    6

    3926.90.59

    - - - Other

    0

    3926.90.60

    - - Poultry feeders

    12

    3926.90.70

    - - Padding for articles of apparel or clothing accessories

    15

     

    - - Cards for jewellery or small objects of personal adornment; beads; shoe lasts:

     

    3926.90.81

    - - - Shoe lasts

    0

    3926.90.82

    - - - Prayer beads

    12

    3926.90.89

    - - - Other

    12

     

    - - Other:

     

    3926.90.91

    - - - Of a kind used for grain storage

    15

    3926.90.92

    - - - Empty capsules of a kind suitable for pharmaceutical use

    10

    3926.90.99

    - - - Other

    12

    Chapter 40

    Rubber and articles thereof

    Notes.

    1. Except where the context otherwise requires, throughout the Nomenclature the expression “rubber” means the following products, whether or not vulcanised or hard: natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, synthetic rubber, factice derived from oils, and such substances reclaimed.

    2. This Chapter does not cover:

    (a) Goods of Section XI (textiles and textile articles);

    (b) Footwear or parts thereof of Chapter 64;

    (c) Headgear or parts thereof (including bathing caps) of Chapter 65;

    (d) Mechanical or electrical appliances or parts thereof of Section XVI (including electrical goods of all kinds), of hard rubber;

    (e) Articles of Chapter 90, 92, 94 or 96; or

    (f) Articles of Chapter 95 (other than sports gloves, mittens and mitts and articles of headings 40.11 to 40.13).

    3. In headings 40.01 to 40.03 and 40.05, the expression “primary forms” applies only to the following forms:

    (a) Liquids and pastes (including latex, whether or not pre-vulcanised, and other dispersions and solutions);

    (b) Blocks of irregular shape, lumps, bales, powders, granules, crumbs and similar bulk forms.

    4. In Note 1 to this Chapter and in heading 40.02, the expression “synthetic rubber” applies to:

    (a) Unsaturated synthetic substances which can be irreversibly transformed by vulcanisation with sulphur into non-thermoplastic substances which, at a temperature between 18 °C and 29 °C, will not break on being extended to three times their original length and will return, after being extended to twice their original length, within a period of five minutes, to a length not greater than one and a half times their original length. For the purposes of this test, substances necessary for the cross-linking, such as vulcanising activators or accelerators, may be added; the presence of substances as provided for by Notes 5 (B)(ii) and (iii) is also permitted. However, the presence of any substances not necessary for the cross-linking, such as extenders, plasticisers and fillers, is not permitted;

    (b) Thioplasts (TM); and

    (c) Natural rubber modified by grafting or mixing with plastics, depolymerised natural rubber, mixtures of unsaturated synthetic substances with saturated synthetic high polymers provided that all the above-mentioned products comply with the requirements concerning vulcanisation, elongation and recovery in (a) above.

    5. (A) Headings 40.01 and 40.02 do not apply to any rubber or mixture of rubbers which has been compounded, before or after coagulation, with:

    (i) vulcanising agents, accelerators, retarders or activators (other than those added for the preparation of pre-vulcanised rubber latex);

    (ii) pigments or other colouring matter, other than those added solely for the purpose of identification;

    (iii) plasticisers or extenders (except mineral oil in the case of oil-extended rubber), fillers, reinforcing agents, organic solvents or any other substances, except those permitted under (B);

    (B) The presence of the following substances in any rubber or mixture of rubbers shall not affect its classification in heading 40.01 or 40.02, as the case may be, provided that such rubber or mixture of rubbers retains its essential character as a raw material:

    (i) emulsifiers or anti-tack agents;

    (ii) small amounts of breakdown products of emulsifiers;

    (iii) very small amounts of the following: heat-sensitive agents (generally for obtaining thermosensitive rubber latexes), cationic surface-active agents (generally for obtaining electro-positive rubber latexes), antioxidants, coagulants, crumbling agents, freeze-resisting agents, peptisers, preservatives, stabilisers, viscosity-control agents, or similar special-purpose additives.

    6. For the purposes of heading 40.04, the expression “waste, parings and scrap” means rubber waste, parings and scrap from the manufacture or working of rubber and rubber goods definitely not usable as such because of cutting-up, wear or other reasons.

    7. Thread wholly of vulcanised rubber, of which any cross-sectional dimension exceeds 5 mm, is to be classified as strip, rods or profile shapes, of heading 40.08.

    8. Heading 40.10 includes conveyor or transmission belts or belting of textile fabric impregnated, coated, covered or laminated with rubber or made from textile yarn or cord impregnated, coated, covered or sheathed with rubber.

    9. In headings 40.01, 40.02, 40.03, 40.05 and 40.08, the expressions “plates”, “sheets” and “strip” apply only to plates, sheets and strip and to blocks of regular geometric shape, uncut or simply cut to rectangular (including square) shape, whether or not having the character of articles and whether or not printed or otherwise surface-worked, but not otherwise cut to shape or further worked.

    In heading 40.08 the expressions “rods” and “profile shapes” apply only to such products, whether or not cut to length or surface-worked but not otherwise worked.

    Code

    Description

    Rate
    (%)

     

     

     

    40.01

    Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip.

     

    4001.10

    - Natural rubber latex, whether or not pre-vulcanised:

     

     

    - - Exceeding 0.5% by volume of ammonia content:

     

    4001.10.11

    - - - Centrifuge concentrate

    3

    4001.10.19

    - - - Other

    3

     

    - - Not exceeding 0.5% by volume of ammonia content:

     

    4001.10.21

    - - - Centrifuge concentrate

    3

    4001.10.29

    - - - Other

    3

     

    - Natural rubber in other forms:

     

    4001.21

    - - Smoked sheets:

     

    4001.21.10

    - - - RSS Grade 1

    3

    4001.21.20

    - - - RSS Grade 2

    3

    4001.21.30

    - - - RSS Grade 3

    3

    4001.21.40

    - - - RSS Grade 4

    3

     

    4001.21.50

    - - - RSS Grade 5

    3

     

    4001.21.90

    - - - Other

    3

     

    4001.22

    - - Technically specified natural rubber (TSNR):

     

     

    4001.22.10

    - - - TSNR 10

    3

     

    4001.22.20

    - - - TSNR 20

    3

     

    4001.22.30

    - - - TSNR L

    3

     

    4001.22.40

    - - - TSNR CV

    3

     

    4001.22.50

    - - - TSNR GP

    3

     

    4001.22.90

    - - - Other

    3

     

    4001.29

    - - Other:

     

     

    4001.29.10

    - - - Air-dried sheets

    3

     

    4001.29.20

    - - - Latex crepes

    3

     

    4001.29.30

    - - - Sole crepes

    3

     

    4001.29.40

    - - - Remilled crepes, including flat bark crepes

    3

     

    4001.29.50

    - - - Other crepes

    3

     

    4001.29.60

    - - - Superior processing rubber

    3

     

    4001.29.70

    - - - Skim rubber

    3

     

    4001.29.80

    - - - Scrap (tree, earth or smoked) and cup lump

    3

     

     

    - - - Other:

     

     

    4001.29.91

    - - - - In primary forms

    3

     

    4001.29.99

    - - - - Other

    3

     

    4001.30

    - Balata, gutta-percha, guayule, chicle and similar natural gums:

     

     

     

    - - Jelutong:

     

     

    4001.30.11

    - - - In primary forms

    3

     

    4001.30.19

    - - - Other

    3

     

     

    - - Other:

     

     

    4001.30.91

    - - - In primary forms

    3

     

    4001.30.99

    - - - Other

    3

     

     

     

     

     

    40.02

    Synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip; mixtures of any product of heading 40.01 with any product of this heading, in primary forms or in plates, sheets or strip.

     

     

     

    - Styrene-butadiene rubber (SBR); carboxylated styrene-butadiene rubber (XSBR):

     

     

    4002.11.00

    - - Latex

    0

     

    4002.19

    - - Other:

     

     

    4002.19.10

    - - - In primary forms or in unvulcanised, uncompounded plates, sheets or strip

    0

     

    4002.19.90

    - - - Other

    0

     

    4002.20

    - Butadiene rubber (BR):

     

     

    4002.20.10

    - - In primary forms

    0

     

    4002.20.90

    - - Other

    0

     

    - Isobutene-isoprene (butyl) rubber (IIR); halo-isobutene-isoprene rubber (CIIR or BIIR):

     

    4002.31

    - - Isobutene-isoprene (butyl) rubber (IIR):

     

    4002.31.10

    - - - Unvulcanised, uncompounded plates, sheets or strip

    0

    4002.31.90

    - - - Other

    0

    4002.39

    - - Other:

     

    4002.39.10

    - - - Unvulcanised, uncompounded plates, sheets or strip

    0

    4002.39.90

    - - - Other

    0

     

    - Chloroprene (chlorobutadiene) rubber (CR):

     

    4002.41.00

    - - Latex

    0

    4002.49

    - - Other:

     

    4002.49.10

    - - - In primary forms

    0

    4002.49.90

    - - - Other

    0

     

    - Acrylonitrile-butadiene rubber (NBR):

     

    4002.51.00

    - - Latex

    0

    4002.59

    - - Other:

     

    4002.59.10

    - - - In primary forms

    0

    4002.59.90

    - - - Other

    0

    4002.60

    - Isoprene rubber (IR):

     

    4002.60.10

    - - In primary forms

    0

    4002.60.90

    - - Other

    0

    4002.70

    - Ethylene-propylene-non-conjugated diene rubber (EPDM):

     

    4002.70.10

    - - In primary forms

    0

    4002.70.90

    - - Other

    0

    4002.80

    - Mixtures of any product of heading 40.01 with any product of this heading:

     

    4002.80.10

    - - Mixtures of natural rubber latex with synthetic rubber latex

    3

    4002.80.90

    - - Other

    3

     

    - Other:

     

    4002.91.00

    - - Latex

    0

    4002.99

    - - Other:

     

    4002.99.20

    - - - In primary forms or in unvulcanised, uncompounded plates, sheets or strip

    3

    4002.99.90

    - - - Other

    3

     

     

     

    4003.00.00

    Reclaimed rubber in primary forms or in plates, sheets or strip.

    3

     

     

     

    4004.00.00

    Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom.

    3

     

     

     

    40.05

    Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip.

     

    4005.10

    - Compounded with carbon black or silica:

     

    4005.10.10

    - - Of natural gums

    5

    4005.10.90

    - - Other

    5

     

    4005.20.00

    - Solutions; dispersions other than those of subheading 4005.10

    5

     

     

    - Other:

     

     

    4005.91

    - - Plates, sheets and strip:

     

     

    4005.91.10

    - - - Of natural gums

    5

     

    4005.91.90

    - - - Other

    5

     

    4005.99

    - - Other:

     

     

    4005.99.10

    - - - Latex

    5

     

    4005.99.90

    - - - Other

    5

     

     

     

     

     

    40.06

    Other forms (for example, rods, tubes and profile shapes) and articles (for example, discs and rings), of unvulcanised rubber.

     

     

    4006.10.00

    - “Camel-back” strips for retreading rubber tyres

    3

     

    4006.90

    - Other:

     

     

    4006.90.10

    - - Of natural gums

    3

     

    4006.90.90

    - - Other

    3

     

     

     

     

     

    4007.00.00

    Vulcanised rubber thread and cord.

    5

     

     

     

     

     

    40.08

    Plates, sheets, strip, rods and profile shapes, of vulcanized rubber other than hard rubber.

     

     

     

    - Of cellular rubber:

     

     

    4008.11

    - - Plates, sheets and strip:

     

     

    4008.11.10

    - - - Exceeding 5 mm in thickness, lined with textile fabric on one side

    3

     

    4008.11.20

    - - - Other, floor tiles and wall tiles

    3

     

    4008.11.90

    - - - Other

    3

     

    4008.19.00

    - - Other

    3

     

     

    - Of non-cellular rubber:

     

     

    4008.21

    - - Plates, sheets and strip:

     

     

    4008.21.10

    - - - Exceeding 5 mm in thickness, lined with textile fabric on one side

    3

     

    4008.21.20

    - - - Other, floor tiles and wall tiles

    3

     

    4008.21.90

    - - - Other

    3

     

    4008.29.00

    - - Other

    3

     

     

     

     

     

    40.09

    Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges).

     

     

     

    - Not reinforced or otherwise combined with other materials:

     

     

    4009.11.00

    - - Without fittings

    3

     

    4009.12

    - - With fittings:

     

     

    4009.12.10

    - - - Mining slurry suction and discharge hoses

    3

     

    4009.12.90

    - - - Other

    3

     

     

    - Reinforced or otherwise combined only with metal:

     

    4009.21

    - - Without fittings:

     

    4009.21.10

    - - - Mining slurry suction and discharge hoses

    3

    4009.21.90

    - - - Other

    3

    4009.22

    - - With fittings:

     

    4009.22.10

    - - - Mining slurry suction and discharge hoses

    3

    4009.22.90

    - - - Other

    3

     

    - Reinforced or otherwise combined only with textile materials:

     

    4009.31

    - - Without fittings:

     

    4009.31.10

    - - - Mining slurry suction and discharge hoses

    3

     

    - - - Other:

     

    4009.31.91

    - - - - Fuel hoses, heater hoses and water hoses, of a kind used on motor vehicles of heading 87.02, 87.03, 87.04 or 87.11

    3

    4009.31.99

    - - - - Other

    3

    4009.32

    - - With fittings:

     

    4009.32.10

    - - - Mining slurry suction and discharge hoses

    3

    4009.32.90

    - - - Other

    3

     

    - Reinforced or otherwise combined with other materials:

     

    4009.41.00

    - - Without fittings

    3

    4009.42

    - - With fittings:

     

    4009.42.10

    - - - Mining slurry suction and discharge hoses

    3

    4009.42.90

    - - - Other

    3

     

     

     

    40.10

    Conveyor or transmission belts or belting, of vulcanized rubber.

     

     

    - Conveyor belts or belting:

     

    4010.11.00

    - - Reinforced only with metal

    5

    4010.12.00

    - - Reinforced only with textile materials

    5

    4010.19.00

    - - Other

    5

     

    - Transmission belts or belting:

     

    4010.31.00

    - - Endless transmission belts of trapezoidal cross-section (V-belts), V-ribbed, of an outside circumference exceeding 60 cm but not exceeding 180 cm

    15

    4010.32.00

    - - Endless transmission belts of trapezoidal cross-section (V-belts), other than V-ribbed, of an outside circumference exceeding 60 cm but not exceeding 180 cm

    15

    4010.33.00

    - - Endless transmission belts of trapezoidal cross-section (V-belts), V-ribbed, of an outside circumference exceeding 180 cm but not exceeding 240 cm

    15

    4010.34.00

    - - Endless transmission belts of trapezoidal cross-section (V-belts), other than V-ribbed, of an outside circumference exceeding 180 cm but not exceeding 240 cm

    15

    4010.35.00

    - - Endless synchronous belts, of an outside circumference exceeding 60 cm but not exceeding 150 cm

    5

    4010.36.00

    - - Endless synchronous belts, of an outside circumference exceeding 150 cm but not exceeding 198 cm

    5

    4010.39.00

    - - Other

    5

     

     

     

     

    40.11

    New pneumatic tyres, of rubber.

     

     

    4011.10.00

    - Of a kind used on motor cars (including station wagons and racing cars)

    25

     

    4011.20

    - Of a kind used on buses or lorries:

     

     

    4011.20.10

    - - Of a width not exceeding 450mm

    25

     

    4011.20.90

    - - Other

    10

     

    4011.30.00

    - Of a kind used on aircraft

    0

     

    4011.40.00

    - Of a kind used on motorcycles

    35

     

    4011.50.00

    - Of a kind used on bicycles

    35

     

     

    - Other, having a “herring-bone” or similar tread:

     

     

    4011.61

    - - Of a kind used on agricultural or forestry vehicles and machines:

     

     

    4011.61.10

    - - - Of a kind used on agricultural or forestry tractors of heading 87.01 or agricultural or forestry machinery of heading 84.29 or 84.30

    15

     

    4011.61.90

    - - - Other

    20

     

    4011.62

    - - Of a kind used on construction or industrial handling vehicles and machines and having a rim size not exceeding 61 cm:

     

     

    4011.62.10

    - - - Of a kind used on tractors, machinery of heading 84.29 or 84.30, forklifts or other industrial handling vehicles and machines

    15

     

    4011.62.90

    - - - Other

    20

     

    4011.63

    - - Of a kind used on construction or industrial handling vehicles and machines and having a rim size exceeding 61 cm:

     

     

    4011.63.10

    - - - Of a kind used on tractors, machinery of heading 84.29 or 84.30, forklifts or other industrial handling vehicles and machines

    15

     

    4011.63.90

    - - - Other

    20

     

    4011.69.00

    - - Other

    10

     

     

    - Other:

     

     

    4011.92

    - - Of a kind used on agricultural or forestry vehicles and machines:

     

     

    4011.92.10

    - - - Of a kind used on tractors, machinery of heading 84.29 or 84.30 or wheel-barrows

    15

     

    4011.92.90

    - - - Other

    20

     

    4011.93

    - - Of a kind used on construction or industrial handling vehicles and machines and having a rim size not exceeding 61 cm:

     

     

    4011.93.10

    - - - Of a kind used on tractors, machinery of heading 84.29 or 84.30, forklifts or other industrial handling vehicles and machines

    15

     

    4011.93.90

    - - - Other

    20

     

    4011.94

    - - Of a kind used on construction or industrial handling vehicles and machines and having a rim size exceeding 61 cm:

     

     

    4011.94.10

    - - - Of a kind used on machinery of heading 84.29 or 84.30

    15

     

    4011.94.20

    - - - Of a kind used on tractors, forklifts or other industrial handling vehicles and machines

    20

     

    4011.94.90

    - - - Other

    20

     

    4011.99

    - - Other:

     

    4011.99.10

    - - - Of a kind used on vehicles of Chapter 87

    20

    4011.99.20

    - - - Of a kind used on machinery of heading 84.29 or 84.30

    15

    4011.99.30

    - - - Other, of a width exceeding 450 mm

    10

    4011.99.90

    - - - Other

    10

     

     

     

    40.12

    Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber.

     

     

    - Retreaded tyres:

     

    4012.11.00

    - - Of a kind used on motor cars (including station wagons and racing cars)

    30

    4012.12

    - - Of a kind used on buses or lorries:

     

    4012.12.10

    - - - Of a width not exceeding 450mm

    30

    4012.12.90

    - - - Other

    10

    4012.13.00

    - - Of a kind used on aircraft

    0

    4012.19

    - - Other:

     

    4012.19.10

    - - - Of a kind used on motorcycles

    35

    4012.19.20

    - - - Of a kind used on bicycles

    35

    4012.19.30

    - - - Of a kind used on machinery of heading 84.29 or 84.30

    20

    4012.19.40

    - - - Of a kind used on other vehicles of Chapter 87

    20

    4012.19.90

    - - - Other

    20

    4012.20

    - Used pneumatic tyres:

     

    4012.20.10

    - - Of a kind used on motor cars (including station wagons and racing cars)

    25

     

    - - Of a kind used on buses or lorries:

     

    4012.20.21

    - - - Of a width not exceeding 450mm

    25

    4012.20.29

    - - - Other

    20

    4012.20.30

    - - Of a kind used on aircraft

    0

    4012.20.40

    - - Of a kind used on motorcycles

    25

    4012.20.50

    - - Of a kind used on bicycles

    25

    4012.20.60

    - - Of a kind used on machinery of heading 84.29 or 84.30

    20

    4012.20.70

    - - Of a kind used on other vehicles of Chapter 87

    20

     

    - - Other:

     

    4012.20.91

    - - - Buffed tyres

    20

    4012.20.99

    - - - Other

    20

    4012.90

    - Other:

     

     

    - - Solid tyres:

     

    4012.90.14

    - - - Solid tyres exceeding 250 mm in external diameter, of a width not exceeding 450 mm

    5

    4012.90.15

    - - - Solid tyres exceeding 250 mm in external diameter, of a width exceeding 450 mm, for use on vehicles of heading 87.09

    5

    4012.90.16

    - - - Other solid tyres exceeding 250 mm in external diameter, of a width exceeding 450 mm

    5

    4012.90.19

    - - - Other

    30

     

     

    - - Cushion tyres:

     

     

    4012.90.21

    - - - Of a width not exceeding 450 mm

    30

     

    4012.90.22

    - - - Of a width exceeding 450 mm

    5

     

    4012.90.70

    - - Replaceable tyre treads of a width not exceeding 450 mm

    30

     

    4012.90.80

    - - Tyre flaps

    30

     

    4012.90.90

    - - Other

    5

     

     

     

     

     

    40.13

    Inner tubes, of rubber.

     

     

    4013.10

    - Of a kind used on motor cars (including station wagons and racing cars), buses or lorries:

     

     

     

    - - Of a kind used on motor cars (including station wagons and racing cars):

     

     

    4013.10.11

    - - - Suitable for fitting to tyres of a width not exceeding 450 mm

    30

     

    4013.10.19

    - - - Suitable for fitting to tyres of a width exceeding 450 mm

    10

     

     

    - - Of a kind used on buses or lorries:

     

     

    4013.10.21

    - - - Suitable for fitting to tyres of a width not exceeding 450 mm

    30

     

    4013.10.29

    - - - Suitable for fitting to tyres of a width exceeding 450 mm

    10

     

    4013.20.00

    - Of a kind used on bicycles

    35

     

    4013.90

    - Other:

     

     

     

    - - Of a kind used on machinery of heading 84.29 or 84.30:

     

     

    4013.90.11

    - - - Suitable for fitting to tyres of a width not exceeding 450 mm

    20

     

    4013.90.19

    - - - Suitable for fitting to tyres of a width exceeding 450 mm

    5

     

    4013.90.20

    - - Of a kind used on motorcycles

    35

     

     

    - - Of a kind used on other vehicles of Chapter 87:

     

     

    4013.90.31

    - - - Suitable for fitting to tyres of a width not exceeding 450 mm

    30

     

    4013.90.39

    - - - Suitable for fitting to tyres of a width exceeding 450 mm

    10

     

    4013.90.40

    - - Of a kind used on aircraft

    0

     

     

    - - Other:

     

     

    4013.90.91

    - - - Suitable for fitting to tyres of a width not exceeding 450 mm

    30

     

    4013.90.99

    - - - Suitable for fitting to tyres of a width exceeding 450 mm

    10

     

     

     

     

     

    40.14

    Hygienic or pharmaceutical articles (including teats), of vulcanised rubber other than hard rubber, with or without fittings of hard rubber.

     

     

    4014.10.00

    - Sheath contraceptives

    5

     

    4014.90

    - Other:

     

     

    4014.90.10

    - - Teats for feeding bottles and similar articles

    3

     

    4014.90.40

    - - Stoppers for pharmaceutical use

    3

     

    4014.90.90

    - - Other

    3

     

     

     

     

     

    40.15

    Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanized rubber other than hard rubber.

     

     

     

    - Gloves, mittens and mitts:

     

    4015.11.00

    - - Surgical

    20

    4015.19.00

    - - Other

    20

    4015.90

    - Other:

     

    4015.90.10

    - - Lead aprons

    5

    4015.90.20

    - - Divers' suits (wet suits)

    15

    4015.90.90

    - - Other

    20

     

     

     

    40.16

    Other articles of vulcanised rubber other than hard rubber.

     

    4016.10

    - Of cellular rubber:

     

    4016.10.10

    - - Padding for articles of apparel or clothing accessories

    20

    4016.10.20

    - - Floor tiles and wall tiles

    20

    4016.10.90

    - - Other

    20

     

    - Other:

     

    4016.91

    - - Floor coverings and mats:

     

    4016.91.10

    - - - Mats

    30

    4016.91.20

    - - - Tiles

    30

    4016.91.90

    - - - Other

    30

    4016.92

    - - Erasers:

     

    4016.92.10

    - - - Eraser tips

    20

    4016.92.90

    - - - Other

    20

    4016.93

    - - Gaskets, washers and other seals:

     

    4016.93.10

    - - - Of a kind used to insulate the terminal leads of electrolytic capacitors

    3

    4016.93.20

    - - - Gaskets and o-rings, of a kind used on motor vehicles of heading 87.02, 87.03, 87.04 or 87.11

    3

    4016.93.90

    - - - Other

    3

    4016.94.00

    - - Boat or dock fenders, whether or not inflatable

    5

    4016.95.00

    - - Other inflatable articles

    5

    4016.99

    - - Other:

     

     

    - - - Parts and accessories of a kind used for vehicles of Chapter 87:

     

    4016.99.13

    - - - - Weatherstripping, of a kind used on motor vehicles of heading 87.02, 87.03 or 87.04

    10

    4016.99.14

    - - - - Other, for vehicles of heading 87.02, 87.03, 87.04, 87.05 or 87.11

    10

    4016.99.15

    - - - - For vehicles of heading 87.09, 87.13, 87.15 or 87.16

    10

    4016.99.16

    - - - - Bicycle mudguards

    25

    4016.99.17

    - - - - Bicycle parts

    25

    4016.99.18

    - - - - Other bicycle accessories

    25

    4016.99.19

    - - - - Other

    5

    4016.99.20

    - - - Parts and accessories of rotochutes of heading 88.04

    5

    4016.99.30

    - - - Rubber bands

    5

    4016.99.40

    - - - Wall tiles

    5

     

     

    - - - Other articles of a kind used in machinery or mechanical or electrical appliances, or for other technical uses:

     

     

    4016.99.51

    - - - - Rubber rollers

    3

     

    4016.99.52

    - - - - Tyre mould bladders

    3

     

    4016.99.53

    - - - - Electrical insulator hoods

    3

     

    4016.99.54

    - - - - Rubber grommets and rubber covers for automotive wiring harnesses

    5

     

    4016.99.59

    - - - - Other

    3

     

    4016.99.60

    - - - Rail pads

    5

     

    4016.99.70

    - - - Structural bearings including bridge bearings

    5

     

     

    - - - Other:

     

     

    4016.99.91

    - - - - Table coverings

    20

     

    4016.99.99

    - - - - Other

    5

     

     

     

     

     

    40.17

    Hard rubber (for example, ebonite) in all forms, including waste and scrap; articles of hard rubber.

     

     

    4017.00.10

    - Floor tiles and wall tiles

    10

     

    4017.00.20

    - Other articles of hard rubber

    10

     

    4017.00.90

    - Other

    10

     

    SECTION VIII

    RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORM GUT)

    Chapter 41

    Raw hides and skins (other than furskins) and leather

    Notes.

    1. This Chapter does not cover:

    (a) Parings or similar waste, of raw hides or skins (heading 05.11);

    (b) Birdskins or parts of birdskins, with their feathers or down, of heading 05.05 or 67.01; or

    (c) Hides or skins, with the hair or wool on, raw, tanned or dressed (Chapter 43); the following are, however, to be classified in Chapter 41, namely, raw hides and skins with the hair or wool on, of bovine animals (including buffalo), of equine animals, of sheep or lambs (except Astrakhan, Broadtail, Caracul, Persian or similar lambs, Indian, Chinese, Mongolian or Tibetan lambs), of goats or kids (except Yemen, Mongolian or Tibetan goats and kids), of swine (including peccary), of chamois, of gazelle, of camels (including dromedaries), of reindeer, of elk, of deer, of roebucks or of dogs.

    2. (A) Headings 41.04 to 41.06 do not cover hides and skins which have undergone a tanning (including pre-tanning) process which is reversible (headings 41.01 to 41.03, as the case may be).

    (B) For the purposes of headings 41.04 to 41.06, the term “crust” includes hides and skins that have been retanned, coloured or fat-liquored (stuffed) prior to drying.

    3. Throughout the Nomenclature the expression “composition leather” means only substances of the kind referred to in heading 41.15.

    Code

    Description

    Rate
    (%)

     

     

     

    41.01

    Raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split.

     

    4101.20

    - Whole hides and skins, unsplit, of a weight per skin not exceeding 8 kg when simply dried, 10 kg when dry-salted, or 16 kg when fresh, wet-salted or otherwise preserved:

     

    4101.20.10

    - - Pre-tanned

    0

    4101.20.90

    - - Other

    0

    4101.50

    - Whole hides and skins, of a weight exceeding 16 kg:

     

    4101.50.10

    - - Pre-tanned

    0

    4101.50.90

    - - Other

    0

    4101.90

    - Other, including butts, bends and bellies:

     

    4101.90.10

    - - Pre-tanned

    5

    4101.90.90

    - - Other

    0

     

     

     

     

    41.02

    Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not with wool on or split, other than those excluded by Note 1(c) to this Chapter.

     

     

    4102.10.00

    - With wool on

    0

     

     

    - Without wool on:

     

     

    4102.21.00

    - - Pickled

    0

     

    4102.29

    - - Other:

     

     

    4102.29.10

    - - - Pre-tanned

    0

     

    4102.29.90

    - - - Other

    0

     

     

     

     

     

    41.03

    Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split, other than those excluded by Note 1(b) or 1(c) to this Chapter.

     

     

    4103.20

    - Of reptiles:

     

     

    4103.20.10

    - - Pre-tanned

    0

     

    4103.20.90

    - - Other

    0

     

    4103.30.00

    - Of swine

    5

     

    4103.90.00

    - Other

    0

     

     

     

     

     

    41.04

    Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared.

     

     

     

    - In the wet state (including wet-blue):

     

     

    4104.11.00

    - - Full grains, unsplit; grain splits

    3

     

    4104.19.00

    - - Other

    3

     

     

    - In the dry state (crust):

     

     

    4104.41.00

    - - Full grains, unsplit; grain splits

    5

     

    4104.49.00

    - - Other

    5

     

     

     

     

     

    41.05

    Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared.

     

     

    4105.10.00

    - In the wet state (including wet-blue)

    0

     

    4105.30.00

    - In the dry state (crust)

    5

     

     

     

     

     

    41.06

    Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared.

     

     

     

    - Of goats or kids:

     

     

    4106.21.00

    - - In the wet state (including wet-blue)

    0

     

    4106.22.00

    - - In the dry state (crust)

    5

     

     

    - Of swine:

     

    4106.31.00

    - - In the wet state (including wet-blue)

    0

    4106.32.00

    - - In the dry state (crust)

    0

    4106.40

    - Of reptiles:

     

    4106.40.10

    - - In the wet state (including wet-blue)

    0

    4106.40.20

    - - In the dry state (crust)

    0

     

    - Other:

     

    4106.91.00

    - - In the wet state (including wet-blue)

    0

    4106.92.00

    - - In the dry state (crust)

    5

     

     

     

    41.07

    Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 41.14.

     

     

    - Whole hides and skins:

     

    4107.11.00

    - - Full grains, unsplit

    10

    4107.12.00

    - - Grain splits

    10

    4107.19.00

    - - Other

    10

     

    - Other, including sides:

     

    4107.91.00

    - - Full grains, unsplit

    10

    4107.92.00

    - - Grain splits

    5

    4107.99.00

    - - Other

    10

     

     

     

    4112.00.00

    Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 41.14.

    10

     

     

     

    41.13

    Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 41.14.

     

    4113.10.00

    - Of goats or kids

    10

    4113.20.00

    - Of swine

    5

    4113.30.00

    - Of reptiles

    10

    4113.90.00

    - Other

    10

     

     

     

    41.14

    Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather.

     

    4114.10.00

    - Chamois (including combination chamois) leather

    5

    4114.20.00

    - Patent leather and patent laminated leather; metallised leather

    5

     

     

     

    41.15

    Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour.

     

    4115.10.00

    - Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls

    5

     

    4115.20.00

    - Parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour

    5

     

    Chapter 42

    Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut)

    Notes.

    1. For the purposes of this Chapter, the term “leather” includes chamois (including combination chamois) leather, patent leather, patent laminated leather and metallised leather.

    2. This Chapter does not cover:

    (a) Sterile surgical catgut or similar sterile suture materials (heading 30.06);

    (b) Articles of apparel or clothing accessories (except gloves, mittens and mitts), lined with furskin or artificial fur or to which furskin or artificial fur is attached on the outside except as mere trimming (heading 43.03 or 43.04);

    (c) Made up articles of netting (heading 56.08);

    (d) Articles of Chapter 64;

    (e) Headgear or parts thereof of Chapter 65;

    (f) Whips, riding-crops or other articles of heading 66.02;

    (g) Cuff-links, bracelets or other imitation jewellery (heading 71.17);

    (h) Fittings or trimmings for harness, such as stirrups, bits, horse brasses and buckles, separately presented (generally Section XV);

    (ij) Strings, skins for drums or the like, or other parts of musical instruments (heading 92.09);

    (k) Articles of Chapter 94 (for example, furniture, lamps and lighting fittings);

    (l) Articles of Chapter 95 (for example, toys, games, sports requisites); or

    (m) Buttons, press-fasteners, snap-fasteners, press-studs, button moulds or other parts of these articles, button blanks, of heading 96.06.

    3. (A) In addition to the provisions of Note 2 above, heading 42.02 does not cover:

    (a) Bags made of sheeting of plastics, whether or not printed, with handles, not designed for prolonged use (heading 39.23);

    (b) Articles of plaiting materials (heading 46.02).

    (B) Articles of headings 42.02 and 42.03 which have parts of precious metal or metal clad with precious metal, of natural or cultured pearls, of precious or semi-precious stones (natural, synthetic or reconstructed) remain classified in those headings even if such parts constitute more than minor fittings or minor ornamentation, provided that these parts do not give the articles their essential character. If, on the other hand, the parts give the articles their essential character, the articles are to be classified in Chapter 71.

    4. For the purposes of heading 42.03, the expression “articles of apparel and clothing accessories” applies, inter alia, to gloves, mittens and mitts (including those for sport or for protection), aprons and other protective clothing, braces, belts, bandoliers and wrist straps, but excluding watch straps (heading 91.13).

    Code

    Description

    Rate
    (%)

     

     

     

    4201.00.00

    Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material.

    20

     

     

     

     

    42.02

    Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping-bags, wallets, purses, map-cases, cigarette-cases, tobacco-pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanized fibre or of paperboard, or wholly or mainly covered with such materials or with paper.

     

     

     

    - Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels and similar containers:

     

     

    4202.11.00

    - - With outer surface of leather or of composition leather

    25

     

    4202.12

    - - With outer surface of plastics or of textile materials:

     

     

     

    - - - School satchels:

     

     

    4202.12.11

    - - - - With outer surface of vulcanised fibre

    25

     

    4202.12.19

    - - - - Other

    25

     

     

    - - - Other:

     

     

    4202.12.91

    - - - - With outer surface of vulcanised fibre

    25

     

    4202.12.99

    - - - - Other

    25

     

    4202.19

    - - Other:

     

     

    4202.19.20

    - - - With outer surface of paperboard

    25

     

    4202.19.90

    - - - Other

    25

     

     

    - Handbags, whether or not with shoulder strap, including those without handle:

     

     

    4202.21.00

    - - With outer surface of leather or of composition leather

    25

     

    4202.22.00

    - - With outer surface of plastics or of textile materials

    25

     

    4202.29.00

    - - Other

    25

     

     

    - Articles of a kind normally carried in the pocket or in the handbag:

     

     

    4202.31.00

    - - With outer surface of leather or of composition leather

    25

     

    4202.32.00

    - - With outer surface of plastic sheeting or of textile materials

    25

     

    4202.39

    - - Other:

     

     

    4202.39.10

    - - - Of copper

    25

     

    4202.39.20

    - - - Of nickel

    25

     

    4202.39.30

    - - - Of wood or of zinc or of worked carving material of animal or vegetable or mineral origin

    25

     

    4202.39.90

    - - - Other

    25

     

     

    - Other:

     

     

    4202.91

    - - With outer surface of leather or of composition leather:

     

     

     

    - - - Sports bags:

     

    4202.91.11

    - - - - Bowling bags

    25

    4202.91.19

    - - - - Other

    25

    4202.91.90

    - - - Other

    25

    4202.92

    - - With outer surface of plastics or of textile materials:

     

    4202.92.10

    - - - Toiletry bags, of plastic sheeting

    25

    4202.92.20

    - - - Bowling bags

    25

    4202.92.90

    - - - Other

    25

    4202.99

    - - Other:

     

    4202.99.10

    - - - With outer surface of vulcanised fibre or paperboard

    25

    4202.99.20

    - - - Of copper

    25

    4202.99.30

    - - - Of nickel

    25

    4202.99.40

    - - - Of zinc or of worked carving material of animal or vegetable or mineral origin

    25

    4202.99.90

    - - - Other

    25

     

     

     

    42.03

    Articles of apparel and clothing accessories, of leather or of composition leather.

     

    4203.10.00

    - Articles of apparel

    25

     

    - Gloves, mittens and mitts:

     

    4203.21.00

    - - Specially designed for use in sports

    20

    4203.29

    - - Other:

     

    4203.29.10

    - - - Protective work gloves

    25

    4203.29.90

    - - - Other

    25

    4203.30.00

    - Belts and bandoliers

    25

    4203.40.00

    - Other clothing accessories

    25

     

     

     

    42.05

    Other articles of leather or of composition leather.

     

    4205.00.10

    - Boot laces; mats

    20

    4205.00.20

    - Industrial safety belts and harnesses

    20

    4205.00.30

    - Leather strings or chords of a kind used for jewellery or articles of personal adornment

    20

    4205.00.40

    - Other articles of a kind used in machinery or mechanical appliances or for other technical uses

    5

    4205.00.90

    - Other

    20

     

     

     

    42.06

    Articles of gut (other than silk-worm gut), of goldbeater's skin, of bladders or of tendons.

     

    4206.00.10

    - Tobacco pouches

    0

    4206.00.90

    - Other

    0

    Chapter 43

    Furskins and artificial fur; manufactures thereof

    Notes.

    1. Throughout the Nomenclature references to "furskins", other than to raw furskins of heading 43.01, apply to hides or skins of all animals which have been tanned or dressed with the hair or wool on.

    2. This Chapter does not cover:

    (a) Birdskins or parts of birdskins, with their feathers or down (heading 05.05 or 67.01);

    (b) Raw hides or skins, with the hair or wool on, of Chapter 41 (see Note 1 (c) to that Chapter);

    (c) Gloves, mittens and mitts, consisting of leather and furskin or of leather and artificial fur (heading 42.03);

    (d) Articles of Chapter 64;

    (e) Headgear or parts thereof of Chapter 65; or

    (f) Articles of Chapter 95 (for example, toys, games, sports requisites).

    3. Heading 43.03 includes furskins and parts thereof, assembled with the addition of other materials, and furskins and parts thereof, sewn together in the form of garments or parts or accessories of garments or in the form of other articles.

    4. Articles of apparel and clothing accessories (except those excluded by Note 2) lined with furskin or artificial fur or to which furskin or artificial fur is attached on the outside except as mere trimming are to be classified in heading 43.03 or 43.04 as the case may be.

    5. Throughout the Nomenclature the expression "artificial fur" means any imitation of furskin consisting of wool, hair or other fibres gummed or sewn on to leather, woven fabric or other materials, but does not include imitation furskins obtained by weaving or knitting (generally, heading 58.01 or 60.01).

    Code

    Description

    Rate
    (%)

     

     

     

    43.01

    Raw furskins (including heads, tails, paws and other pieces or cuttings, suitable for furriers' use), other than raw hides and skins of heading 41.01, 41.02 or 41.03.

     

    4301.10.00

    - Of mink, whole, with or without head, tail or paws

    0

    4301.30.00

    - Of lamb, the following: Astrakhan, Broadtail, Caracul, Persian and similar lamb, Indian, Chinese, Mongolian or Tibetan lamb, whole, with or without head, tail or paws

    0

    4301.60.00

    - Of fox, whole, with or without head, tail or paws

    0

    4301.80.00

    - Other furskins, whole, with or without head, tail or paws

    0

    4301.90.00

    - Heads, tails, paws and other pieces or cuttings, suitable for furriers' use

    0

     

     

     

    43.02

    Tanned or dressed furskins (including heads, tails, paws and other pieces or cuttings), unassembled, or assembled (without the addition of other materials) other than those of heading 43.03.

     

     

    - Whole skins, with or without head, tail or paws, not assembled:

     

    4302.11.00

    - - Of mink

    0

    4302.19.00

    - - Other

    0

    4302.20.00

    - Heads, tails, paws and other pieces or cuttings, not assembled

    0

    4302.30.00

    - Whole skins and pieces or cuttings thereof, assembled

    0

     

     

     

    43.03

    Articles of apparel, clothing accessories and other articles of furskin.

     

    4303.10.00

    - Articles of apparel and clothing accessories

    25

    4303.90

    - Other:

     

    4303.90.20

    - - Articles for industrial uses

    25

    4303.90.90

    - - Other

    15

     

     

     

    43.04

    Artificial fur and articles thereof.

     

    4304.00.10

    - Artificial fur

    25

    4304.00.20

    - Articles for industrial uses

    25

     

    - Other:

     

    4304.00.91

    - - Sports bags

    25

    4304.00.99

    - - Other

    25

    SECTION IX

    WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND ARTICLES OF CORK; MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK

    Chapter 44

    Wood and articles of wood; wood charcoal

    Notes.

    1. This Chapter does not cover:

    (a) Wood, in chips, in shavings, crushed, ground or powdered, of a kind used primarily in perfumery, in pharmacy, or for insecticidal, fungicidal or similar purposes (heading 12.11);

    (b) Bamboos or other materials of a woody nature of a kind used primarily for plaiting, in the rough, whether or not split, sawn lengthwise or cut to length (heading 14.01);

    (c) Wood, in chips, in shavings, ground or powdered, of a kind used primarily in dyeing or in tanning (heading 14.04);

    (d) Activated charcoal (heading 38.02);

    (e) Articles of heading 42.02;

    (f) Goods of Chapter 46;

    (g) Footwear or parts thereof of Chapter 64;

    (h) Goods of Chapter 66 (for example, umbrellas and walking-sticks and parts thereof);

    (ij) Goods of heading 68.08;

    (k) Imitation jewellery of heading 71.17;

    (l) Goods of Section XVI or Section XVII (for example, machine parts, cases, covers, cabinets for machines and apparatus and wheelwrights’ wares);

    (m) Goods of Section XVIII (for example, clock cases and musical instruments and parts thereof);

    (n) Parts of firearms (heading 93.05);

    (o) Articles of Chapter 94 (for example, furniture, lamps and lighting fittings, prefabricated buildings);

    (p) Articles of Chapter 95 (for example, toys, games, sports requisites);

    (q) Articles of Chapter 96 (for example, smoking pipes and parts thereof, buttons, pencils) excluding bodies and handles, of wood, for articles of heading 96.03; or

    (r) Articles of Chapter 97 (for example, works of art).

    2. In this Chapter, the expression “densified wood” means wood which has been subjected to chemical or physical treatment (being, in the case of layers bonded together, treatment in excess of that needed to ensure a good bond), and which has thereby acquired increased density or hardness together with improved mechanical strength or resistance to chemical or electrical agencies.

    3. Headings 44.14 to 44.21 apply to articles of the respective descriptions of particle board or similar board, fibreboard, laminated wood or densified wood as they apply to such articles of wood.

    4. Products of heading 44.10, 44.11 or 44.12 may be worked to form the shapes provided for in respect of the goods of heading 44.09, curved, corrugated, perforated, cut or formed to shapes other than square or rectangular or submitted to any other operation provided it does not give them the character of articles of other headings.

    5. Heading 44.17 does not apply to tools in which the blade, working edge, working surface or other working part is formed by any of the materials specified in Note 1 to Chapter 82.

    6. Subject to Note 1 above and except where the context otherwise requires, any reference to “wood” in a heading of this Chapter applies also to bamboos and other materials of a woody nature.

    Subheading Notes.

    1. For the purposes of subheading 4401.31, the expression “wood pellets” means by-products such as cutter shavings, sawdust or chips, of the mechanical wood processing industry, furniture-making industry or other wood transformation activities, which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3 % by weight. Such pellets are cylindrical, with a diameter not exceeding 25 mm and a length not exceeding 100 mm.

    2. For the purposes of subheadings 4403.41 to 4403.49, 4407.21 to 4407.29, 4408.31 to 4408.39 and 4412.31, the expression “tropical wood” means one of the following types of wood:

    Abura, Acajou d’Afrique, Afrormosia, Ako, Alan, Andiroba, Aningré, Avodiré, Azobé, Balau, Balsa, Bossé clair, Bossé foncé, Cativo, Cedro, Dabema, Dark Red Meranti, Dibétou, Doussié, Framiré, Freijo, Fromager, Fuma, Geronggang, Ilomba, Imbuia, Ipé, Iroko, Jaboty, Jelutong, Jequitiba, Jongkong, Kapur, Kempas, Keruing, Kosipo, Kotibé, Koto, Light Red Meranti, Limba, Louro, Maçaranduba, Mahogany, Makoré, Mandioqueira, Mansonia, Mengkulang, Meranti Bakau, Merawan, Merbau, Merpauh, Mersawa, Moabi, Niangon, Nyatoh, Obeche, Okoumé, Onzabili, Orey, Ovengkol, Ozigo, Padauk, Paldao, Palissandre de Guatemala, Palissandre de Para, Palissandre de Rio, Palissandre de Rose, Pau Amarelo, Pau Marfim, Pulai, Punah, Quaruba, Ramin, Sapelli, Saqui-Saqui, Sepetir, Sipo, Sucupira, Suren, Tauari, Teak, Tiama, Tola, Virola, White Lauan, White Meranti, White Seraya, Yellow Meranti.

    Code

    Description

    Rate
    (%)

     

     

     

    44.01

    Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms; wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms.

     

    4401.10.00

    - Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms

    3

     

    - Wood in chips or particles:

     

    4401.21.00

    - - Coniferous

    3

    4401.22.00

    - - Non-coniferous

    3

     

    - Sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms:

     

    4401.31.00

    - - Wood pellets

    3

    4401.39.00

    - - Other

    3

     

     

     

    44.02

    Wood charcoal (including shell or nut charcoal), whether or not agglomerated.

     

    4402.10.00

    - Of bamboo

    5

     

    4402.90

    - Other:

     

     

    4402.90.10

    - - Of coconut shell

    5

     

    4402.90.90

    - - Other

    5

     

     

     

     

     

    44.03

    Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared.

     

     

    4403.10

    - Treated with paint, stains, creosote or other preservatives:

     

     

    4403.10.10

    - - Baulks, sawlogs and veneer logs

    0

     

    4403.10.90

    - - Other

    0

     

    4403.20

    - Other, coniferous:

     

     

    4403.20.10

    - - Baulks, sawlogs and veneer logs

    0

     

    4403.20.90

    - - Other

    0

     

     

    - Other, of tropical wood specified in Subheading Note 2 to this Chapter:

     

     

    4403.41

    - - Dark Red Meranti, Light Red Meranti and Meranti Bakau:

     

     

    4403.41.10

    - - - Baulks, sawlogs and veneer logs

    0

     

    4403.41.90

    - - - Other

    0

     

    4403.49

    - - Other:

     

     

    4403.49.10

    - - - Baulks, sawlogs and veneer logs

    0

     

    4403.49.90

    - - - Other

    0

     

     

    - Other:

     

     

    4403.91

    - - Of oak (Quercus spp.):

     

     

    4403.91.10

    - - - Baulks, sawlogs and veneer logs

    0

     

    4403.91.90

    - - - Other

    0

     

    4403.92

    - - Of beech (Fagus spp.):

     

     

    4403.92.10

    - - - Baulks, sawlogs and veneer logs

    0

     

    4403.92.90

    - - - Other

    0

     

    4403.99

    - - Other:

     

     

    4403.99.10

    - - - Baulks, sawlogs and veneer logs

    0

     

    4403.99.90

    - - - Other

    0

     

     

     

     

     

    44.04

    Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking-sticks, umbrellas, tool handles or the like; chipwood and the like.

     

     

    4404.10.00

    - Coniferous

    3

     

    4404.20

    - Non-coniferous:

     

     

    4404.20.10

    - - Chipwood

    3

     

    4404.20.90

    - - Other

    3

     

     

     

     

     

    44.05

    Wood wool; wood flour.

     

     

    4405.00.10

    - Wood wool

    0

     

    4405.00.20

    - Wood flour

    3

     

     

     

    44.06

    Railway or tramway sleepers (cross-ties) of wood.

     

    4406.10.00

    - Not impregnated

    0

    4406.90.00

    - Other

    0

     

     

     

    44.07

    Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm.

     

    4407.10.00

    - Coniferous

    0

     

    - Of tropical wood specified in Subheading Note 2 to this Chapter:

     

    4407.21

    - - Mahogany (Swietenia spp.):

     

    4407.21.10

    - - - Planed, sanded or end-jointed

    0

    4407.21.90

    - - - Other

    0

    4407.22

    - - Virola, Imbuia and Balsa:

     

    4407.22.10

    - - - Planed, sanded or end-jointed

    0

    4407.22.90

    - - - Other

    0

    4407.25

    - - Dark Red Meranti, Light Red Meranti and Meranti Bakau:

     

     

    - - - Dark Red Meranti or Light Red Meranti:

     

    4407.25.11

    - - - - Planed, sanded or end-jointed

    0

    4407.25.19

    - - - - Other

    0

     

    - - - Meranti Bakau:

     

    4407.25.21

    - - - - Planed, sanded or end-jointed

    0

    4407.25.29

    - - - - Other

    0

    4407.26

    - - White Lauan, White Meranti, White Seraya, Yellow Meranti and Alan:

     

    4407.26.10

    - - - Planed, sanded or end-jointed

    0

    4407.26.90

    - - - Other

    0

    4407.27

    - - Sapelli:

     

    4407.27.10

    - - - Planed, sanded or end-jointed

    0

    4407.27.90

    - - - Other

    0

    4407.28

    - - Iroko:

     

    4407.28.10

    - - - Planed, sanded or end-jointed

    0

    4407.28.90

    - - - Other

    0

    4407.29

    - - Other:

     

     

    - - - Jelutong (Dyera spp.):

     

    4407.29.11

    - - - - Planed, sanded or end-jointed

    0

    4407.29.19

    - - - - Other

    0

     

    - - - Kapur (Dryobalanops spp.):

     

    4407.29.21

    - - - - Planed, sanded or end-jointed

    0

    4407.29.29

    - - - - Other

    0

     

    - - - Kempas (Koompassia spp.):

     

    4407.29.31

    - - - - Planed, sanded or end-jointed

    0

    4407.29.39

    - - - - Other

    0

     

     

    - - - Keruing (Dipterocarpus spp.):

     

     

    4407.29.41

    - - - - Planed, sanded or end-jointed

    0

     

    4407.29.49

    - - - - Other

    0

     

     

    - - - Ramin (Gonystylus spp.):

     

     

    4407.29.51

    - - - - Planed, sanded or end-jointed

    0

     

    4407.29.59

    - - - - Other

    0

     

     

    - - - Teak (Tectona spp.):

     

     

    4407.29.61

    - - - - Planed, sanded or end-jointed

    0

     

    4407.29.69

    - - - - Other

    0

     

     

    - - - Balau (Shorea spp.):

     

     

    4407.29.71

    - - - - Planed, sanded or end-jointed

    0

     

    4407.29.79

    - - - - Other

    0

     

     

    - - - Mengkulang (Heritiera spp.):

     

     

    4407.29.81

    - - - - Planed, sanded or end-jointed

    0

     

    4407.29.89

    - - - - Other

    0

     

     

    - - - Other:

     

     

    4407.29.91

    - - - - Jongkong (Dactylocladus spp.) and Merbau (Intsia spp.), planed, sanded or end-jointed

    0

     

    4407.29.92

    - - - - Jongkong (Dactylocladus spp.) and Merbau (Intsia spp.), other

    0

     

    4407.29.93

    - - - - Other, planed, sanded or end-jointed

    0

     

    4407.29.99

    - - - - Other

    0

     

     

    - Other:

     

     

    4407.91

    - - Of oak (Quercus spp.):

     

     

    4407.91.10

    - - - Planed, sanded or end-jointed

    0

     

    4407.91.90

    - - - Other

    0

     

    4407.92

    - - Of beech (Fagus spp.):

     

     

    4407.92.10

    - - - Planed, sanded or end-jointed

    0

     

    4407.92.90

    - - - Other

    0

     

    4407.93

    - - Of maple (Acer spp.):

     

     

    4407.93.10

    - - - Planed, sanded or end-jointed

    0

     

    4407.93.90

    - - - Other

    0

     

    4407.94

    - - Of cherry (Prunus spp.):

     

     

    4407.94.10

    - - - Planed, sanded or end-jointed

    0

     

    4407.94.90

    - - - Other

    0

     

    4407.95

    - - Of ash (Fraxinus spp.):

     

     

    4407.95.10

    - - - Planed, sanded or end-jointed

    0

     

    4407.95.90

    - - - Other

    0

     

    4407.99

    - - Other:

     

     

    4407.99.10

    - - - Planed, sanded or end-jointed

    0

     

    4407.99.90

    - - - Other

    0

     

     

     

     

     

    44.08

    Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm.

     

     

    4408.10

    - Coniferous:

     

    4408.10.10

    - - Cedar wood slats of a kind used for pencil manufacture; radiata pinewood of a kind used for blockboard manufacture

    0

    4408.10.30

    - - Face veneer sheets

    0

    4408.10.90

    - - Other

    0

     

    - Of tropical wood specified in Subheading Note 2 to this Chapter:

     

    4408.31.00

    - - Dark Red Meranti, Light Red Meranti and Meranti Bakau

    0

    4408.39

    - - Other:

     

    4408.39.10

    - - - Jelutong wood slats of a kind used for pencil manufacture

    0

    4408.39.90

    - - - Other

    0

    4408.90.00

    - Other

    0

     

     

     

    44.09

    Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, moulded, rounded or the like) along any of its edges, ends or faces, whether or not planed, sanded or end-jointed.

     

    4409.10.00

    - Coniferous

    3

     

    - Non-coniferous:

     

    4409.21.00

    - - Of bamboo

    3

    4409.29.00

    - - Other

    3

     

     

     

    44.10

    Particle board, oriented strand board (OSB) and similar board (for example, waferboard) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances.

     

     

    - Of wood:

     

    4410.11.00

    - - Particle board

    5

    4410.12.00

    - - Oriented strand board (OSB)

    5

    4410.19.00

    - - Other

    5

    4410.90.00

    - Other

    5

     

     

     

    44.11

    Fibreboard of wood or other ligneous materials, whether or not bonded with resins or other organic substances.

     

     

    - Medium density fibreboard (MDF):

     

    4411.12.00

    - - Of a thickness not exceeding 5 mm

    8

    4411.13.00

    - - Of a thickness exceeding 5 mm but not exceeding 9 mm

    8

    4411.14.00

    - - Of a thickness exceeding 9 mm

    8

     

    - Other:

     

    4411.92.00

    - - Of a density exceeding 0.8 g/cm³

    8

     

    4411.93.00

    - - Of a density exceeding 0.5 g/cm³ but not exceeding 0.8 g/cm³

    8

     

    4411.94.00

    - - Of a density not exceeding 0.5 g/cm³

    8

     

     

     

     

     

    44.12

    Plywood, veneered panels and similar laminated wood.

     

     

    4412.10.00

    - Of bamboo

    5

     

     

    - Other plywood, consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm thickness:

     

     

    4412.31.00

    - - With at least one outer ply of tropical wood specified in Subheading Note 2 to this Chapter

    5

     

    4412.32.00

    - - Other, with at least one outer ply of non-coniferous wood

    5

     

    4412.39.00

    - - Other

    5

     

     

    - Other:

     

     

    4412.94.00

    - - Blockboard, laminboard and battenboard

    5

     

    4412.99.00

    - - Other

    5

     

     

     

     

     

    4413.00.00

    Densified wood, in blocks, plates, strips or profile shapes.

    3

     

     

     

     

     

    4414.00.00

    Wooden frames for paintings, photographs, mirrors or similar objects.

    25

     

     

     

     

     

    44.15

    Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood; pallet collars of wood.

     

     

    4415.10.00

    - Cases, boxes, crates, drums and similar packings; cable-drums

    20

     

    4415.20.00

    - Pallets, box pallets and other load boards; pallet collars

    20

     

     

     

     

     

    44.16

    Casks, barrels, vats, tubs and other coopers’ products and parts thereof, of wood, including staves.

     

     

    4416.00.10

    - Staves

    20

     

    4416.00.90

    - Other

    20

     

     

     

     

     

    44.17

    Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood.

     

     

    4417.00.10

    - Boot or shoe lasts

    20

     

    4417.00.90

    - Other

    20

     

     

     

     

     

    44.18

    Builders’ joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes.

     

     

    4418.10.00

    - Windows, French-windows and their frames

    5

    4418.20.00

    - Doors and their frames and thresholds

    5

    4418.40.00

    - Shuttering for concrete constructional work

    5

    4418.50.00

    - Shingles and shakes

    5

    4418.60.00

    - Posts and beams

    3

     

    - Assembled flooring panels:

     

    4418.71.00

    - - For mosaic floors

    3

    4418.72.00

    - - Other, multilayer

    5

    4418.79.00

    - - Other

    5

    4418.90

    - Other:

     

    4418.90.10

    - - Cellular wood panels

    3

    4418.90.90

    - - Other

    3

     

     

     

    4419.00.00

    Tableware and kitchenware, of wood.

    25

     

     

     

    44.20

    Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in Chapter 94.

     

    4420.10.00

    - Statuettes and other ornaments, of wood

    20

    4420.90

    - Other:

     

    4420.90.10

    - - Wooden articles of furniture not falling in Chapter 94

    20

    4420.90.90

    - - Other

    20

     

     

     

    44.21

    Other articles of wood.

     

    4421.10.00

    - Clothes hangers

    25

    4421.90

    - Other:

     

    4421.90.10

    - - Spools, cops and bobbins, sewing thread reels and the like

    20

    4421.90.20

    - - Match splints

    25

    4421.90.30

    - - Wooden pegs or pins for footwear

    25

    4421.90.40

    - - Candy-sticks, ice-cream sticks and ice-cream spoons

    25

    4421.90.70

    - - Fans and handscreens, frames and handles therefor, and parts thereof

    25

    4421.90.80

    - - Toothpicks

    25

     

    - - Other:

     

    4421.90.93

    - - - Prayer beads

    25

    4421.90.94

    - - - Other beads

    25

    4421.90.99

    - - - Other

    25

    Chapter 45

    Cork and articles of cork

    Note.

    1. This Chapter does not cover:

    (a) Footwear or parts of footwear of Chapter 64;

    (b) Headgear or parts of headgear of Chapter 65; or

    (c) Articles of Chapter 95 (for example, toys, games, sports requisites).

    Code

    Description

    Rate
    (%)

     

     

     

    45.01

    Natural cork, raw or simply prepared; waste cork; crushed, granulated or ground cork.

     

    4501.10.00

    - Natural cork, raw or simply prepared

    0

    4501.90.00

    - Other

    0

     

     

     

    4502.00.00

    Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers).

    5

     

     

     

    45.03

    Articles of natural cork.

     

    4503.10.00

    - Corks and stoppers

    20

    4503.90.00

    - Other

    20

     

     

     

    45.04

    Agglomerated cork (with or without a binding substance) and articles of agglomerated cork.

     

    4504.10.00

    - Blocks, plates, sheets and strip; tiles of any shape; solid cylinders, including discs

    10

    4504.90.00

    - Other

    20

    Chapter 46

    Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork

    Notes.

    1. In this Chapter the expression “plaiting materials” means materials in a state or form suitable for plaiting, interlacing or similar processes; it includes straw, osier or willow, bamboos, rattans, rushes, reeds, strips of wood, strips of other vegetable material (for example, strips of bark, narrow leaves and raffia or other strips obtained from broad leaves), unspun natural textile fibres, monofilament and strip and the like of plastics and strips of paper, but not strips of leather or composition leather or of felt or nonwovens, human hair, horsehair, textile rovings or yarns, or monofilament and strip and the like of Chapter 54.

    2. This Chapter does not cover:

    (a) Wall coverings of heading 48.14;

    (b) Twine, cordage, ropes or cables, plaited or not (heading 56.07);

    (c) Footwear or headgear or parts thereof of Chapter 64 or 65;

    (d) Vehicles or bodies for vehicles of basketware (Chapter 87); or

    (e) Articles of Chapter 94 (for example, furniture, lamps and lighting fittings).

    3. For the purposes of heading 46.01, the expression “plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands” means plaiting materials, plaits and similar products of plaiting materials, placed side by side and bound together, in the form of sheets, whether or not the binding materials are of spun textile materials.

    Code

    Description

    Rate
    (%)

     

     

     

    46.01

    Plaits and similar products of plaiting materials, whether or not assembled into strips; plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles (for example, mats, matting, screens).

     

     

    - Mats, matting and screens of vegetable materials:

     

    4601.21.00

    - - Of bamboo

    20

    4601.22.00

    - - Of rattan

    20

    4601.29.00

    - - Other

    20

     

    - Other:

     

    4601.92

    - - Of bamboo:

     

    4601.92.10

    - - - Plaits and similar products of plaiting materials, whether or not assembled into strips

    20

    4601.92.90

    - - - Other

    20

    4601.93

    - - Of rattan:

     

    4601.93.10

    - - - Plaits and similar products of plaiting materials, whether or not assembled into strips

    20

    4601.93.90

    - - - Other

    20

    4601.94

    - - Of other vegetable materials:

     

     

    4601.94.10

    - - - Plaits and similar products of plaiting materials, whether or not assembled into strips

    20

     

    4601.94.90

    - - - Other

    20

     

    4601.99

    - - Other:

     

     

    4601.99.10

    - - - Mats and matting

    20

     

    4601.99.20

    - - - Plaits and similar products of plaiting materials, whether or not assembled into strips

    20

     

    4601.99.90

    - - - Other

    20

     

     

     

     

     

    46.02

    Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading 46.01; articles of loofah.

     

     

     

    - Of vegetable materials:

     

     

    4602.11.00

    - - Of bamboo

    20

     

    4602.12.00

    - - Of rattan

    20

     

    4602.19.00

    - - Other

    20

     

    4602.90.00

    - Other

    20

     

    SECTION X

    PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD; PAPER AND PAPERBOARD AND ARTICLES THEREOF

    Chapter 47

    Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard

    Note.

    1. For the purposes of heading 47.02, the expression "chemical wood pulp, dissolving grades" means chemical wood pulp having by weight an insoluble fraction of 92 % or more for soda or sulphate wood pulp or of 88 % or more for sulphite wood pulp after one hour in a caustic soda solution containing 18 % sodium hydroxide (NaOH) at 20 °C, and for sulphite wood pulp an ash content that does not exceed 0.15 % by weight.

    Code

    Description

    Rate
    (%)

     

     

     

    4701.00.00

    Mechanical wood pulp.

    1

     

     

     

    4702.00.00

    Chemical wood pulp, dissolving grades.

    1

     

     

     

    47.03

    Chemical wood pulp, soda or sulphate, other than dissolving grades.

     

     

    - Unbleached:

     

    4703.11.00

    - - Coniferous

    0

    4703.19.00

    - - Non-coniferous

    0

     

    - Semi-bleached or bleached:

     

    4703.21.00

    - - Coniferous

    0

    4703.29.00

    - - Non-coniferous

    0

     

     

     

    47.04

    Chemical wood pulp, sulphite, other than dissolving grades.

     

     

    - Unbleached:

     

    4704.11.00

    - - Coniferous

    0

    4704.19.00

    - - Non-coniferous

    0

     

    - Semi-bleached or bleached:

     

    4704.21.00

    - - Coniferous

    0

    4704.29.00

    - - Non-coniferous

    0

     

     

     

    4705.00.00

    Wood pulp obtained by a combination of mechanical and chemical pulping processes.

    0

     

     

     

    47.06

    Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material.

     

    4706.10.00

    - Cotton linters pulp

    0

    4706.20.00

    - Pulps of fibres derived from recovered (waste and scrap) paper or paperboard

    0

     

    4706.30.00

    - Other, of bamboo

    0

     

     

    - Other:

     

     

    4706.91.00

    - - Mechanical

    0

     

    4706.92.00

    - - Chemical

    0

     

    4706.93.00

    - - Obtained by a combination of mechanical and chemical processes

    0

     

     

     

     

     

    47.07

    Recovered (waste and scrap) paper or paperboard.

     

     

    4707.10.00

    - Unbleached kraft paper or paperboard or corrugated paper or paperboard

    0

     

    4707.20.00

    - Other paper or paperboard made mainly of bleached chemical pulp, not coloured in the mass

    0

     

    4707.30.00

    - Paper or paperboard made mainly of mechanical pulp (for example, newspapers, journals and similar printed matter)

    0

     

    4707.90.00

    - Other, including unsorted waste and scrap

    0

     

    Chapter 48

    Paper and paperboard; articles of paper pulp, of paper or of paperboard

    Notes.

    1. For the purposes of this Chapter, except where the context otherwise requires, a reference to “paper” includes references to paperboard (irrespective of thickness or weight per m2).

    2. This Chapter does not cover:

    (a) Articles of Chapter 30;

    (b) Stamping foils of heading 32.12;

    (c) Perfumed papers or papers impregnated or coated with cosmetics (Chapter 33);

    (d) Paper or cellulose wadding impregnated, coated or covered with soap or detergent (heading 34.01), or with polishes, creams or similar preparations (heading 34.05);

    (e) Sensitised paper or paperboard of headings 37.01 to 37.04;

    (f) Paper impregnated with diagnostic or laboratory reagents (heading 38.22);

    (g) Paper-reinforced stratified sheeting of plastics, or one layer of paper or paperboard coated or covered with a layer of plastics, the latter constituting more than half the total thickness, or articles of such materials, other than wall coverings of heading 48.14 (Chapter 39);

    (h) Articles of heading 42.02 (for example, travel goods);

    (ij) Articles of Chapter 46 (manufactures of plaiting material);

    (k) Paper yarn or textile articles of paper yarn (Section XI);

    (l) Articles of Chapter 64 or Chapter 65;

    (m) Abrasive paper or paperboard (heading 68.05) or paper- or paperboard-backed mica (heading 68.14) (paper and paperboard coated with mica powder are, however, to be classified in this Chapter);

    (n) Metal foil backed with paper or paperboard (generally Section XIV or XV);

    (o) Articles of heading 92.09;

    (p) Articles of Chapter 95 (for example, toys, games, sports requisites); or

    (q) Articles of Chapter 96 (for example, buttons, sanitary towels (pads) and tampons, napkins (diapers) and napkin liners for babies).

    3. Subject to the provisions of Note 7, headings 48.01 to 48.05 include paper and paperboard which have been subjected to calendering, super-calendering, glazing or similar finishing, false water-marking or surface sizing, and also paper, paperboard, cellulose wadding and webs of cellulose fibres, coloured or marbled throughout the mass by any method. Except where heading 48.03 otherwise requires, these headings do not apply to paper, paperboard, cellulose wadding or webs of cellulose fibres which have been otherwise processed.

    4. In this Chapter the expression “newsprint” means uncoated paper of a kind used for the printing of newspapers, of which not less than 50 % by weight of the total fibre content consists of wood fibres obtained by a mechanical or chemi-mechanical process, unsized or very lightly sized, having a surface roughness Parker Print Surf (1 MPa) on each side exceeding 2.5 micrometres (microns), weighing not less than 40 g/m2 and not more than 65 g/m2.

    5. For the purposes of heading 48.02, the expressions “paper and paperboard, of a kind used for writing, printing or other graphic purposes” and “non perforated punch-cards and punch tape paper” mean paper and paperboard made mainly from bleached pulp or from pulp obtained by a mechanical or chemi-mechanical process and satisfying any of the following criteria:

    For paper or paperboard weighing not more than 150 g/m2:

    (a) containing 10 % or more of fibres obtained by a mechanical or chemi-mechanical process, and

    1. weighing not more than 80 g/m2, or

    2. coloured throughout the mass; or

    (b) containing more than 8 % ash, and

    1. weighing not more than 80 g/m2, or

    2. coloured throughout the mass; or

    (c) containing more than 3 % ash and having a brightness of 60 % or more; or

    (d) containing more than 3 % but not more than 8 % ash, having a brightness less than 60 %, and a burst index equal to or less than 2.5 kPa·m2/g; or

    (e) containing 3 % ash or less, having a brightness of 60 % or more and a burst index equal to or less than 2.5 kPa·m2/g.

    For paper or paperboard weighing more than 150 g/m2:

    (a) coloured throughout the mass; or

    (b) having a brightness of 60 % or more, and

    1. a caliper of 225 micrometres (microns) or less, or

    2. a caliper of more than 225 micrometres (microns) but not more than 508 micrometres (microns) and an ash content of more than 3 %; or

    (c) having a brightness of less than 60 %, a caliper of 254 micrometres (microns) or less and an ash content of more than 8 %.

    Heading 48.02 does not, however, cover filter paper or paperboard (including tea-bag paper) or felt paper or paperboard.

    6. In this Chapter “kraft paper and paperboard” means paper and paperboard of which not less than 80 % by weight of the total fibre content consists of fibres obtained by the chemical sulphate or soda processes.

    7. Except where the terms of the headings otherwise require, paper, paperboard, cellulose wadding and webs of cellulose fibres answering to a description in two or more of the headings 48.01 to 48.11 are to be classified under that one of such headings which occurs last in numerical order in the Nomenclature.

    8. Headings 48.01 and 48.03 to 48.09 apply only to paper, paperboard, cellulose wadding and webs of cellulose fibres:

    (a) in strips or rolls of a width exceeding 36 cm; or

    (b) in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state.

    9. For the purposes of heading 48.14, the expression “wallpaper and similar wall coverings” applies only to:

    (a) Paper in rolls, of a width of not less than 45 cm and not more than 160 cm, 210 suitable for wall or ceiling decoration:

    (i) Grained, embossed, surface-coloured, design-printed or otherwise surface-decorated (for example, with textile flock), whether or not coated or covered with transparent protective plastics;

    (ii) With an uneven surface resulting from the incorporation of particles of wood, straw, etc.;

    (iii) Coated or covered on the face side with plastics, the layer of plastics being grained, embossed, coloured, design-printed or otherwise decorated; or

    (iv) Covered on the face side with plaiting material, whether or not bound together in parallel strands or woven;

    (b) Borders and friezes, of paper, treated as above, whether or not in rolls, suitable for wall or ceiling decoration;

    (c) Wall coverings of paper made up of several panels, in rolls or sheets, printed so as to make up a scene, design or motif when applied to a wall.

    Products on a base of paper or paperboard, suitable for use both as floor coverings and as wall coverings, are to be classified in heading 48.23.

    10. Heading 48.20 does not cover loose sheets or cards, cut to size, whether or not printed, embossed or perforated.

    11. Heading 48.23 applies, inter alia, to perforated paper or paperboard cards for Jacquard or similar machines and paper lace.

    12. Except for the goods of heading 48.14 or 48.21, paper, paperboard, cellulose wadding and articles thereof, printed with motifs, characters or pictorial representations, which are not merely incidental to the primary use of the goods, fall in Chapter 49.

    Subheading Notes.

    1. For the purposes of subheadings 4804.11 and 4804.19, “kraftliner” means machine-finished or machine-glazed paper and paperboard, of which not less than 80 % by weight of the total fibre content consists of wood fibres obtained by the chemical sulphate or soda processes, in rolls, weighing more than 115 g/m² and having a minimum Mullen bursting strength as indicated in the following table or the linearly interpolated or extrapolated equivalent for any other weight.

    Weight g/m2

    Minimum Mullen bursting strength kPa

    115

    393

    125

    417

    200

    637

    300

    824

    400

    961

    2. For the purposes of subheadings 4804.21 and 4804.29, “sack kraft paper” means machine-finished paper, of which not less than 80 % by weight of the total fibre content consists of fibres obtained by the chemical sulphate or soda processes, in rolls, weighing not less than 60 g/m² but not more than 115 g/m² and meeting one of the following sets of specifications:

    (a) Having a Mullen burst index of not less than 3.7 kPa∙m2/g and a stretch factor of more than 4.5 % in the cross direction and of more than 2 % in the machine direction.

    (b) Having minima for tear and tensile as indicated in the following table or the linearly interpolated equivalent for any other weight:

    Weight g/m2

    Minimum tear mN

    Minimum tensile kN/m

     

    Machine direction

    Machine direction plus cross direction

    Cross direction

    Machine direction plus cross direction

    60

    700

    1,510

    1.9

    6

    70

    830

    1,790

    2.3

    7.2

    80

    965

    2,070

    2.8

    8.3

    100

    1,230

    2,635

    3.7

    10.6

    115

    1,425

    3,060

    4.4

    12.3

    3. For the purposes of subheading 4805.11, “semi-chemical fluting paper” means paper, in rolls, of which not less than 65 % by weight of the total fibre content consists of unbleached hardwood fibres obtained by a combination of mechanical and chemical pulping processes , and having a CMT 30 (Corrugated Medium Test with 30 minutes of conditioning) crush resistance exceeding 1.8 newtons/g/m2 at 50 % relative humidity, at 23oC.

    4. Subheading 4805.12 covers paper, in rolls, made mainly of straw pulp obtained by a combination of mechanical and chemical processes, weighing 130 g/m2 or more, and having a CMT 30 (Corrugated Medium Test with 30 minutes of conditioning) crush resistance exceeding 1.4 newtons/g/m2 at 50 % relative humidity, at 23oC.

    5. Subheadings 4805.24 and 4805.25 cover paper and paperboard made wholly or mainly of pulp of recovered (waste and scrap) paper or paperboard. Testliner may also have a surface layer of dyed paper or of paper made of bleached or unbleached non-recovered pulp. These products have a Mullen burst index of not less than 2 kPa·m2/g.

    6. For the purposes of subheading 4805.30, “sulphite wrapping paper” means machine-glazed paper, of which more than 40 % by weight of the total fibre content consists of wood fibres obtained by the chemical sulphite process, having an ash content not exceeding 8 % and having a Mullen burst index of not less than 1.47 kPa·m2/g.

    7. For the purposes of subheading 4810.22, “light-weight coated paper” means paper, coated on both sides, of a total weight not exceeding 72 g/m², with a coating weight not exceeding 15 g/m² per side, on a base of which not less than 50 % by weight of the total fibre content consists of wood fibres obtained by a mechanical process.

    Code

    Description

    Rate
    (%)

     

     

     

    48.01

    Newsprint, in rolls or sheets.

     

    4801.00.10

    - Weighing not more than 55g/m2

    20

    4801.00.90

    - Other

    20

     

     

     

    48.02

    Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non perforated punch-cards and punch tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 48.01 or 48.03; hand-made paper and paperboard.

     

    4802.10.00

    - Hand-made paper and paperboard

    20

    4802.20

    - Paper and paperboard of a kind used as a base for photo-sensitive, heat-sensitive or electro-sensitive paper or paperboard:

     

    4802.20.10

    - - In rolls of not more than 15 cm in width or in rectangular (including square) sheets of which no side exceeds 36 cm in the unfolded state

    5

    4802.20.90

    - - Other

    5

    4802.40

    - Wallpaper base:

     

    4802.40.10

    - - In rolls of not more than 15 cm in width or in rectangular (including square) sheets of which no side exceeds 36 cm in the unfolded state

    5

    4802.40.90

    - - Other

    5

     

    - Other paper and paperboard, not containing fibres obtained by a mechanical or chemi-mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres:

     

    4802.54

    - - Weighing less than 40 g/m2:

     

     

    - - - Carbonising base paper, weighing less than 20 g/m2:

     

    4802.54.11

    - - - - In rolls of not more than 15 cm in width or in rectangular (including square) sheets of which no side exceeds 36 cm in the unfolded state

    5

    4802.54.19

    - - - - Other

    5

     

    - - - Other carbonising base paper:

     

    4802.54.21

    - - - - In rolls of not more than 15 cm in width or in rectangular (including square) sheets of which no side exceeds 36 cm in the unfolded state

    5

    4802.54.29

    - - - - Other

    5

    4802.54.30

    - - - Base paper of a kind used to manufacture aluminium coated paper

    5

    4802.54.90

    - - - Other

    20

    4802.55

    - - Weighing 40 g/m2 or more but not more than 150 g/m2, in rolls:

     

    4802.55.20

    - - - Fancy paper and paperboard, including paper and paperboard with watermarks, a granitized felt finish, a fibre finish, a vellum antique finish or a blend of specks

    20

     

    - - - Carbonising base paper:

     

    4802.55.31

    - - - - Of a width not exceeding 150mm

    5

    4802.55.39

    - - - - Other

    5

    4802.55.40

    - - - Base paper of a kind used to manufacture aluminium coated paper

    5

    4802.55.50

    - - - Base paper of a kind used to manufacture release paper

    5

    4802.55.90

    - - - Other

    20

    4802.56

    - - Weighing 40 g/m2 or more but not more than 150 g/m2, in sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state:

     

    4802.56.20

    - - - Fancy paper and paperboard, including paper and paperboard with watermarks, a granitized felt finish, a fibre finish, a vellum antique finish or a blend of specks

    25

     

    - - - Carbonising base paper:

     

    4802.56.31

    - - - - With no side exceeding 36 cm in the unfolded state

    5

    4802.56.39

    - - - - Other

    5

    4802.56.90

    - - - Other

    20

    4802.57

    - - Other, weighing 40 g/m2 or more but not more than 150 g/m2:

     

     

    - - - Carbonising base paper:

     

    4802.57.11

    - - - - With no side exceeding 36 cm in the unfolded state

    5

    4802.57.19

    - - - - Other

    5

    4802.57.90

    - - - Other

    20

    4802.58

    - - Weighing more than 150 g/m2:

     

     

    - - - Fancy paper and paperboard, including paper and paperboard with watermarks, a granitized felt finish, a fibre finish, a vellum antique finish or a blend of specks:

     

    4802.58.21

    - - - - In rolls of a width of 15 cm or less or in rectangular (including square) sheets with one side 36 cm or less and the other side 15 cm or less in the unfolded state

    20

    4802.58.29

    - - - - Other

    20

    4802.58.90

    - - - Other

    20

     

    - Other paper and paperboard, of which more than 10% by weight of the total fibre content consists of fibres obtained by a mechanical or chemi-mechanical process:

     

    4802.61

    - - In rolls:

     

    4802.61.30

    - - - Fancy paper and paperboard, including paper and paperboard with watermarks, a granitized felt finish, a fibre finish, a vellum antique finish or a blend of specks

    20

    4802.61.40

    - - - Base paper of a kind used to manufacture aluminium coated paper

    5

    4802.61.90

    - - - Other

    20

    4802.62

    - - In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state:

     

    4802.62.10

    - - - Fancy paper and paperboard, including paper and paperboard with watermarks, a granitized felt finish, a fibre finish, a vellum antique finish or a blend of specks, in rectangular (including square) sheets with one side 36 cm or less and the other side 15 cm or less in the unfolded state

    20

    4802.62.20

    - - - Fancy paper and paperboard, including paper and paperboard with watermarks, a granitized felt finish, a fibre finish, a vellum antique finish or a blend of specks

    20

    4802.62.90

    - - - Other

    20

    4802.69.00

    - - Other

    20

     

     

     

    48.03

    Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured, surface-decorated or printed, in rolls or sheets.

     

    4803.00.30

    - Of cellulose wadding or of webs of cellulose fibres

    20

    4803.00.90

    - Other

    20

     

     

     

    48.04

    Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 48.02 or 48.03.

     

     

    - Kraftliner:

     

    4804.11.00

    - - Unbleached

    15

    4804.19.00

    - - Other

    18

     

    - Sack kraft paper:

     

    4804.21

    - - Unbleached:

     

    4804.21.10

    - - - Of a kind used for making cement bags

    3

    4804.21.90

    - - - Other

    17

    4804.29.00

    - - Other

    20

     

    - Other kraft paper and paperboard weighing 150 g/m2 or less:

     

    4804.31

    - - Unbleached:

     

    4804.31.10

    - - - Electrical grade insulating kraft paper

    5

    4804.31.30

    - - - Of a wet strength of 40 g to 60 g, of a kind used in the manufacture of plywood adhesive tape

    10

    4804.31.40

    - - - Sandpaper base paper

    5

    4804.31.50

    - - - Of a kind used for making cement bags

    3

    4804.31.90

    - - - Other

    20

    4804.39

    - - Other:

     

    4804.39.10

    - - - Of a wet strength of 40 g to 60 g, of a kind used in the manufacture of plywood adhesive tape

    10

    4804.39.20

    - - - Foodpaper

    17

    4804.39.90

    - - - Other

    20

     

    - Other kraft paper and paperboard weighing more than 150 g/m2 but less than 225 g/m2:

     

    4804.41

    - - Unbleached:

     

    4804.41.10

    - - - Electrical grade insulating kraft paper

    5

    4804.41.90

    - - - Other

    20

    4804.42.00

    - - Bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood fibres obtained by a chemical process

    20

    4804.49

    - - Other:

     

    4804.49.10

    - - - Foodboard

    20

    4804.49.90

    - - - Other

    20

     

    - Other kraft paper and paperboard weighing 225 g/m2 or more:

     

    4804.51

    - - Unbleached:

     

    4804.51.10

    - - - Electrical grade insulating kraft paper

    5

    4804.51.20

    - - - Pressboard weighing 600 g/m2 or more

    5

    4804.51.30

    - - - Of a wet strength of 40 g to 60 g, of a kind used in the manufacture of plywood adhesive tape

    10

    4804.51.90

    - - - Other

    20

    4804.52.00

    - - Bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood fibres obtained by a chemical process

    17

    4804.59.00

    - - Other

    20

     

     

     

    48.05

    Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter.

     

     

    - Fluting paper:

     

    4805.11.00

    - - Semi-chemical fluting paper

    10

    4805.12

    - - Straw fluting paper:

     

    4805.12.10

    - - - Weighing more than 150 g/m2 but less than 225 g/m2

    10

    4805.12.90

    - - - Other

    10

    4805.19

    - - Other:

     

    4805.19.10

    - - - Weighing more than 150 g/m2 but less than 225 g/m2

    10

    4805.19.90

    - - - Other

    10

     

    - Testliner (recycled liner board):

     

    4805.24.00

    - - Weighing 150 g/m2 or less

    10

    4805.25

    - - Weighing more than 150 g/m2:

     

    4805.25.10

    - - - Weighing less than 225 g/m2

    10

    4805.25.90

    - - - Other

    10

    4805.30

    - Sulphite wrapping paper:

     

    4805.30.10

    - - Match box wrapping paper, coloured

    10

    4805.30.90

    - - Other

    10

    4805.40.00

    - Filter paper and paperboard

    5

    4805.50.00

    - Felt paper and paperboard

    10

     

    - Other:

     

    4805.91

    - - Weighing 150 g/m2 or less:

     

    4805.91.10

    - - - Paper of a kind used as interleaf material for the packing of flat glass products, with a resin content by weight of not more than 0.6%

    5

    4805.91.20

    - - - Joss paper

    20

    4805.91.90

    - - - Other

    5

    4805.92

    - - Weighing more than 150 g/m2 but less than 225 g/m2:

     

    4805.92.10

    - - - Multi-ply paper and paperboard

    10

    4805.92.90

    - - - Other

    10

    4805.93

    - - Weighing 225 g/m2 or more:

     

    4805.93.10

    - - - Multi-ply paper and paperboard

    10

    4805.93.20

    - - - Blotting paper

    10

    4805.93.90

    - - - Other

    10

     

     

     

    48.06

    Vegetable parchment, greaseproof papers, tracing papers and glassine and other glazed transparent or translucent papers, in rolls or sheets.

     

    4806.10.00

    - Vegetable parchment

    3

    4806.20.00

    - Greaseproof papers

    10

    4806.30.00

    - Tracing papers

    3

    4806.40.00

    - Glassine and other glazed transparent or translucent papers

    5

     

     

     

    4807.00.00

    Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets.

    20

     

     

     

    48.08

    Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other than paper of the kind described in heading 48.03.

     

    4808.10.00

    - Corrugated paper and paperboard, whether or not perforated

    10

    4808.40.00

    - Kraft paper, creped or crinkled, whether or not embossed or perforated

    10

    4808.90

    - Other:

     

    4808.90.20

    - - Creped or crinkled paper

    10

    4808.90.30

    - - Embossed paper

    10

    4808.90.90

    - - Other

    10

     

     

     

    48.09

    Carbon paper, self-copy paper and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls or sheets.

     

    4809.20.00

    - Self-copy paper

    10

    4809.90

    - Other:

     

    4809.90.10

    - - Carbon paper and similar copying papers

    20

    4809.90.90

    - - Other

    20

     

     

     

    48.10

    Paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size.

     

     

    - Paper and paperboard of a kind used for writing, printing or other graphic purposes, not containing fibres obtained by a mechanical or chemi-mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres:

     

    4810.13

    - - In rolls:

     

     

    - - - Printed, of a kind used for self-recording apparatus, of a width of 150 mm or less:

     

    4810.13.11

    - - - - Electrocardiograph, ultrasonography, spirometer, electro-encephalograph and fetal monitoring papers

    5

    4810.13.19

    - - - - Other

    5

     

    - - - Other:

     

    4810.13.91

    - - - - Of a width of 150 mm or less

    5

    4810.13.99

    - - - - Other

    5

    4810.14

    - - In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state:

     

     

    - - - Printed, of a kind used for self-recording apparatus, of which no side exceeds 360 mm:

     

    4810.14.11

    - - - - Electrocardiograph, ultrasonography, spirometer, electro-encephalograph and fetal monitoring papers

    5

    4810.14.19

    - - - - Other

    5

     

    - - - Other:

     

    4810.14.91

    - - - - Of which no side exceeds 360 mm

    5

    4810.14.99

    - - - - Other

    5

    4810.19

    - - Other:

     

     

    - - - Printed, of a kind used for self-recording apparatus, of which no side exceeds 360 mm in the unfolded state:

     

    4810.19.11

    - - - - Electrocardiograph, ultrasonography, spirometer, electro-encephalograph and fetal monitoring papers

    5

    4810.19.19

    - - - - Other

    5

     

    - - - Other:

     

    4810.19.91

    - - - - Of which no side exceeds 360 mm

    5

    4810.19.99

    - - - - Other

    5

     

    - Paper and paperboard of a kind used for writing, printing or other graphic purposes, of which more than 10% by weight of the total fibre content consists of fibres obtained by a mechanical or chemi-mechanical process:

     

    4810.22

    - - Light-weight coated paper:

     

     

    - - - Printed, of a kind used for self-recording apparatus, in rolls of a width of 150 mm or less, or in sheets of which no side exceeds 360 mm in the unfolded state:

     

    4810.22.11

    - - - - Electrocardiograph, ultrasonography, spirometer, electro-encephalograph and fetal monitoring papers

    5

    4810.22.19

    - - - - Other

    5

     

    - - - Other:

     

    4810.22.91

    - - - - In rolls of a width of 150 mm or less, or in sheets of which no side exceeds 360 mm in the unfolded state

    5

    4810.22.99

    - - - - Other

    5

    4810.29

    - - Other:

     

     

    - - - Printed, of a kind used for self-recording apparatus, in rolls of a width of 150 mm or less, or in sheets of which no side exceeds 360 mm in the unfolded state:

     

    4810.29.11

    - - - - Electrocardiograph, ultrasonography, spirometer, electro-encephalograph and fetal monitoring papers

    5

    4810.29.19

    - - - - Other

    5

     

    - - - Other:

     

    4810.29.91

    - - - - In rolls of a width of 150 mm or less, or in sheets of which no side exceeds 360 mm in the unfolded state

    5

    4810.29.99

    - - - - Other

    5

     

    - Kraft paper and paperboard, other than that of a kind used for writing, printing or other graphic purposes:

     

    4810.31

    - - Bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood fibres obtained by a chemical process, and weighing 150 g/m2 or less:

     

     

    - - - In rolls of not more than 150 mm in width or sheets of which no side exceeds 360 mm in the unfolded state:

     

    4810.31.31

    - - - - Base paper of a kind used to manufacture aluminium coated paper

    10

    4810.31.39

    - - - - Other

    10

     

    - - - Other:

     

    4810.31.91

    - - - - Base paper of a kind used to manufacture aluminium coated paper

    10

    4810.31.99

    - - - - Other

    10

    4810.32

    - - Bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood fibres obtained by a chemical process, and weighing more than 150 g/m2:

     

    4810.32.30

    - - - In rolls of not more than 150 mm in width or sheets of which no side exceeds 360 mm in the unfolded state

    5

    4810.32.90

    - - - Other

    5

    4810.39

    - - Other:

     

    4810.39.30

    - - - In rolls of not more than 150 mm in width or sheets of which no side exceeds 360 mm in the unfolded state

    10

    4810.39.90

    - - - Other

    10

     

    - Other paper and paperboard:

     

    4810.92

    - - Multi-ply:

     

    4810.92.40

    - - - In rolls of not more than 150 mm in width or sheets of which no side exceeds 360 mm in the unfolded state

    10

    4810.92.90

    - - - Other

    10

    4810.99

    - - Other:

     

    4810.99.40

    - - - In rolls of not more than 150 mm in width or sheets of which no side exceeds 360 mm in the unfolded state

    10

    4810.99.90

    - - - Other

    10

     

     

     

    48.11

    Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 48.03, 48.09 or 48.10.

     

    4811.10

    - Tarred, bituminised or asphalted paper and paperboard:

     

     

    - - In rolls of not more than 15 cm in width or in rectangular (including square) sheets of which no side exceeds 36 cm in the unfolded state:

     

    4811.10.21

    - - - Floor coverings on a base of paper or paperboard

    25

    4811.10.29

    - - - Other

    5

     

    - - Other:

     

    4811.10.91

    - - - Floor coverings on a base of paper or paperboard

    25

    4811.10.99

    - - - Other

    5

     

    - Gummed or adhesive paper and paperboard:

     

    4811.41

    - - Self-adhesive:

     

    4811.41.20

    - - - In rolls of not more than 15 cm in width or in rectangular (including square) sheets of which no side exceeds 36 cm in the unfolded state

    15

    4811.41.90

    - - - Other

    15

    4811.49

    - - Other:

     

    4811.49.20

    - - - In rolls of not more than 15 cm in width or in rectangular (including square) sheets of which no side exceeds 36 cm in the unfolded state

    15

    4811.49.90

    - - - Other

    15

     

    - Paper and paperboard coated, impregnated or covered with plastics (excluding adhesives):

     

    4811.51

    - - Bleached, weighing more than 150 g/m2:

     

     

    - - - In rolls of not more than 15 cm in width or in rectangular (including square) sheets of which no side exceeds 36 cm in the unfolded state:

     

    4811.51.31

    - - - - Floor coverings on a base of paper or paperboard

    25

    4811.51.39

    - - - - Other

    15

     

    - - - Other:

     

    4811.51.91

    - - - -Floor coverings on a base of paper or paperboard

    25

    4811.51.99

    - - - - Other

    15

    4811.59

    - - Other:

     

    4811.59.20

    - - - Paper and paperboard covered on both faces with transparent sheets of plastics and with a lining of aluminium foil, for the packaging of liquid food products

    3

     

    - - - In rolls of not more than 15 cm in width or in rectangular (including square) sheets of which no side exceeds 36 cm in the unfolded state:

     

    4811.59.41

    - - - -Floor coverings on a base of paper or paperboard

    25

    4811.59.49

    - - - - Other

    15

     

    - - - Other:

     

    4811.59.91

    - - - -Floor coverings on a base of paper or paperboard

    25

    4811.59.99

    - - - - Other

    15

    4811.60

    - Paper and paperboard, coated, impregnated or covered with wax, paraffin wax, stearin, oil or glycerol:

     

    4811.60.20

    - - In rolls of not more than 15 cm in width or in rectangular (including square) sheets of which no side exceeds 36 cm in the unfolded state

    15

    4811.60.90

    - - Other

    15

    4811.90

    - Other paper, paperboard, cellulose wadding and webs of cellulose fibres:

     

     

    - - In rolls of not more than 15 cm in width or in rectangular (including square) sheets of which no side exceeds 36 cm in the unfolded state:

     

    4811.90.41

    - - - Floor coverings on a base of paper or paperboard

    25

    4811.90.49

    - - - Other

    5

     

    - - Other:

     

    4811.90.91

    - - - Floor coverings on a base of paper or paperboard

    25

    4811.90.99

    - - - Other

    5

     

     

     

    4812.00.00

    Filter blocks, slabs and plates, of paper pulp.

    0

     

     

     

    48.13

    Cigarette paper, whether or not cut to size or in the form of booklets or tubes.

     

    4813.10.00

    - In the form of booklets or tubes

    20

    4813.20.00

    - In rolls of a width not exceeding 5 cm

    20

    4813.90

    - Other:

     

    4813.90.10

    - - In rolls of a width exceeding 5 cm, coated

    20

    4813.90.90

    - - Other

    20

     

     

     

    48.14

    Wallpaper and similar wall coverings; window transparencies of paper.

     

    4814.20.00

    - Wallpaper and similar wall coverings, consisting of paper coated or covered, on the face side, with a grained, embossed, coloured, design-printed or otherwise decorated layer of plastics

    25

    4814.90.00

    - Other

    20

     

     

     

    48.16

    Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading 48.09), duplicator stencils and offset plates, of paper, whether or not put up in boxes.

     

    4816.20

    - Self-copy paper:

     

    4816.20.10

    - - In rolls of a width exceeding 15 cm but not exceeding 36 cm

    10

    4816.20.90

    - - Other

    10

    4816.90

    - Other:

     

    4816.90.10

    - - Carbon paper

    20

    4816.90.20

    - - Other copying paper

    20

    4816.90.30

    - - Offset plates

    10

    4816.90.40

    - - Heat transfer paper

    15

    4816.90.90

    - - Other

    20

     

     

     

    48.17

    Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery.

     

    4817.10.00

    - Envelopes

    25

    4817.20.00

    - Letter cards, plain postcards and correspondence cards

    25

    4817.30.00

    - Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery

    25

     

     

     

    48.18

    Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, tablecloths, serviettes, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibres.

     

    4818.10.00

    - Toilet paper

    18

    4818.20.00

    - Handkerchiefs, cleansing or facial tissues and towels

    18

    4818.30

    - Tablecloths and serviettes:

     

    4818.30.10

    - - Tablecloths

    20

    4818.30.20

    - - Serviettes

    20

    4818.50.00

    - Articles of apparel and clothing accessories

    20

    4818.90.00

    - Other

    20

     

     

     

    48.19

    Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres; box files, letter trays, and similar articles, of paper or paperboard of a kind used in offices, shops or the like.

     

    4819.10.00

    - Cartons, boxes and cases, of corrugated paper or paperboard

    15

    4819.20.00

    - Folding cartons, boxes and cases, of non-corrugated paper or paperboard

    15

    4819.30.00

    - Sacks and bags, having a base of a width of 40 cm or more

    20

    4819.40.00

    - Other sacks and bags, including cones

    20

    4819.50.00

    - Other packing containers, including record sleeves

    20

    4819.60.00

    - Box files, letter trays, storage boxes and similar articles, of a kind used in offices, shops or the like

    20

     

     

     

    48.20

    Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, exercise books, blotting-pads, binders (loose-leaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationery, of paper or paperboard; albums for samples or for collections and book covers, of paper or paperboard.

     

    4820.10.00

    - Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles

    25

    4820.20.00

    - Exercise books

    25

    4820.30.00

    - Binders (other than book covers), folders and file covers

    25

    4820.40.00

    - Manifold business forms and interleaved carbon sets

    25

    4820.50.00

    - Albums for samples or for collections

    25

    4820.90.00

    - Other

    25

     

     

     

    48.21

    Paper or paperboard labels of all kinds, whether or not printed.

     

    4821.10

    - Printed:

     

    4821.10.10

    - - Labels of a kind used for jewellery, including objects of personal adornment or articles of personal use normally carried in the pocket, in the handbag or on the person

    20

    4821.10.90

    - - Other

    15

    4821.90

    - Other:

     

    4821.90.10

    - - Labels of a kind used for jewellery, including objects of personal adornment or articles of personal use normally carried in the pocket, in the handbag or on the person

    20

    4821.90.90

    - - Other

    20

     

     

     

    48.22

    Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened).

     

    4822.10

    - Of a kind used for winding textile yarn:

     

    4822.10.10

    - - Cones

    5

    4822.10.90

    - - Other

    5

    4822.90

    - Other:

     

    4822.90.10

    - - Cones

    5

    4822.90.90

    - - Other

    5

     

     

     

    48.23

    Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres.

     

    4823.20

    - Filter paper and paperboard:

     

    4823.20.10

    - - In strips, rolls or sheets

    5

    4823.20.90

    - - Other

    5

    4823.40

    - Rolls, sheets and dials, printed for self-recording apparatus:

     

     

    - - For electro-medical apparatus:

     

    4823.40.21

    - - - Cardiograph recording paper

    0

    4823.40.29

    - - - Other

    0

    4823.40.90

    - - Other

    0

     

    - Trays, dishes, plates, cups and the like, of paper or paperboard:

     

    4823.61.00

    - - Of bamboo

    20

    4823.69.00

    - - Other

    20

    4823.70.00

    - Moulded or pressed articles of paper pulp

    5

    4823.90

    - Other:

     

    4823.90.10

    - - Cocooning frames for silk-worms

    20

    4823.90.20

    - - Display cards of a kind used for jewellery, including objects of personal adornment or articles of personal use normally carried in the pocket, in the handbag or on the person

    20

    4823.90.30

    - - Die-cut polyethylene coated paperboard of a kind used for the manufacture of paper cups

    20

    4823.90.40

    - - Paper tube sets of a kind used for the manufacture of fireworks

    20

     

    - - Kraft paper, in rolls of a width of 209 mm, of a kind used as wrapper for dynamite sticks:

     

    4823.90.51

    - - - Weighing 150 g/m2 or less

    10

    4823.90.59

    - - - Other

    20

    4823.90.60

    - - Punched jacquard cards

    20

    4823.90.70

    - - Fans and handscreens

    20

     

    - - Other:

     

    4823.90.92

    - - - Joss paper

    20

    4823.90.94

    - - - Cellulose wadding and webs of cellulose fibers, coloured or marbled throughout the mass

    20

    4823.90.95

    - - - Floor coverings on a base of paper or paperboard

    20

    4823.90.96

    - - - Other, cut to shape other than rectangular or square

    20

    4823.90.99

    - - - Other

    20

    Article notes.

    1. “Papers used for making cement bags” of codes 4804.21.10 and 4804.31.50 must satisfy technical standards for papers used for making cement bags specified in TCVN 7062: 2007 issued by the Ministry of Science and Technology.

    2. “Printed complex papers; boxes, whether or not assembled to be tubes, unfinished", including “papers and paperboards, coated or covered with aluminum inside, wearing label notifying that such papers or paperboards are used for containing milk” and “cigarette boxes, cigarette covers, of paper or paperboard, design-printed, merely folded around the cigarette cover/box, unfinished” are classify as heading 4811, codes 4811.90.49, 4811.90.99 according to their kind; detached form of such articles are classified as heading 4819, code 4819.50.00.

    3. “Decorative papers” are of code 4811.90.99, which are papers for making leatherette surface of products, having uneven, smooth or polished veins. Their structure:

    - Foundation: papers with heat resistance at 150oC to 220oC.

    - Surface layer: plastic or silicon films.

    - Specifications:

    + High heat-resistance, 150oC to 220oC;

    + Turn-around processing: up to 20 times;

    + Thickness: 0.15 mm – 0.25 mm;

    + In rolls, with a size of 150 cm – 155 cm;

    + Weight: 1-1-5 – 220 g/m2;

    + Can exist in solvents: Methyl ethyl ketone, toluene.

    Chapter 49

    Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans

    Notes.

    1. This Chapter does not cover:

    (a) Photographic negatives or positives on transparent bases (Chapter 37);

    (b) Maps, plans or globes, in relief, whether or not printed (heading 90.23);

    (c) Playing cards or other goods of Chapter 95; or

    (d) Original engravings, prints or lithographs (heading 97.02), postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery or the like of heading 97.04, antiques of an age exceeding one hundred years or other articles of Chapter 97.

    2. For the purposes of Chapter 49, the term “printed” also means reproduced by means of a duplicating machine, produced under the control of an automatic data processing machine, embossed, photographed, photocopied, thermocopied or typewritten.

    3. Newspapers, journals and periodicals which are bound otherwise than in paper, and sets of newspapers, journals or periodicals comprising more than one number under a single cover are to be classified in heading 49.01, whether or not containing advertising material.

    4. Heading 49.01 also covers:

    (a) A collection of printed reproductions of, for example, works of art or drawings, with a relative text, put up with numbered pages in a form suitable for binding into one or more volumes;

    (b) A pictorial supplement accompanying, and subsidiary to, a bound volume; and

    (c) Printed parts of books or booklets, in the form of assembled or separate sheets or signatures, constituting the whole or a part of a complete work and designed for binding.

    However, printed pictures or illustrations not bearing a text, whether in the form of signatures or separate sheets, fall in heading 49.11.

    5. Subject to Note 3 to this Chapter, heading 49.01 does not cover publications which are essentially devoted to advertising (for example, brochures, pamphlets, leaflets, trade catalogues, year books published by trade associations, tourist propaganda). Such publications are to be classified in heading 49.11.

    6. For the purposes of heading 49.03, the expression “children’s picture books” means books for children in which the pictures form the principal interest and the text is subsidiary.

    Code

    Description

    Rate
    (%)

     

     

     

    49.01

    Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets.

     

    4901.10.00

    - In single sheets, whether or not folded

    0

     

    - Other:

     

    4901.91.00

    - - Dictionaries and encyclopaedias, and serial instalments thereof

    0

    4901.99

    - - Other:

     

    4901.99.10

    - - - Educational, technical, scientific, historical or cultural books

    0

    4901.99.90

    - - - Other

    5

     

     

     

    49.02

    Newspapers, journals and periodicals, whether or not illustrated or containing advertising material.

     

    4902.10.00

    - Appearing at least four times a week

    0

    4902.90

    - Other:

     

    4902.90.10

    - - Educational, technical, scientific, historical or cultural journals and periodicals

    0

    4902.90.90

    - - Other

    0

     

     

     

    4903.00.00

    Children’s picture, drawing or colouring books.

    0

     

     

     

    4904.00.00

    Music, printed or in manuscript, whether or not bound or illustrated.

    5

     

     

     

    49.05

    Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed.

     

    4905.10.00

    - Globes

    0

     

    - Other:

     

    4905.91.00

    - - In book form

    0

    4905.99.00

    - - Other

    0

     

     

     

    49.06

    Plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand; hand-written texts; photographic reproductions on sensitised paper and carbon copies of the foregoing.

     

    4906.00.10

    - Plans and drawings, including photographic reproductions on sensitised paper

    0

    4906.00.90

    - Other

    0

     

     

     

    49.07

    Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognised face value; stamp-impressed paper; banknotes; cheque forms; stock, share or bond certificates and similar documents of title.

     

    4907.00.10

    - Banknotes, being legal tender

    0

     

    - Unused postage, revenue or similar stamps:

     

    4907.00.21

    - - Postage stamps

    20

    4907.00.29

    - - Other

    0

    4907.00.40

    - Stock, share or bond certificates and similar documents of title; cheque forms

    0

    4907.00.90

    - Other

    20

     

     

     

    49.08

    Transfers (decalcomanias).

     

    4908.10.00

    - Transfers (decalcomanias), vitrifiable

    5

    4908.90.00

    - Other

    15

     

     

     

    4909.00.00

    Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings.

    20

     

     

     

    4910.00.00

    Calendars of any kind, printed, including calendar blocks.

    20

     

     

     

    49.11

    Other printed matter, including printed pictures and photographs.

     

    4911.10

    - Trade advertising material, commercial catalogues and the like:

     

    4911.10.10

    - - Catalogues listing only educational, technical, scientific, historical or cultural books and publications

    20

    4911.10.90

    - - Other

    20

     

    - Other:

     

    4911.91

    - - Pictures, designs and photographs:

     

     

    - - - Wall pictures and diagrams for instructional purposes:

     

    4911.91.21

    - - - - Anatomical or botanical diagrams and charts

    10

    4911.91.29

    - - - - Other

    20

     

    - - - Other printed pictures and photographs:

     

    4911.91.31

    - - - - Anatomical or botanical diagrams and charts

    10

    4911.91.39

    - - - - Other

    20

    4911.91.90

    - - - Other

    10

    4911.99

    - - Other:

     

    4911.99.10

    - - - Printed cards for jewellery or for small objects of personal adornment or articles of personal use normally carried in the pocket, handbag or on the person

    20

    4911.99.20

    - - - Printed labels for explosives

    20

    4911.99.30

    - - - Educational, technical, scientific, historical or cultural material printed on a set of cards

    20

    4911.99.90

    - - - Other

    20

    SECTION XI

    TEXTILES AND TEXTILE ARTICLES

    Notes.

    1. This Section does not cover:

    (a) Animal brushmaking bristles or hair (heading 05.02); horsehair or horsehair waste (heading 05.11);

    (b) Human hair or articles of human hair (heading 05.01, 67.03 or 67.04), except straining cloth of a kind commonly used in oil presses or the like (heading 59.11);

    (c) Cotton linters or other vegetable materials of Chapter 14;

    (d) Asbestos of heading 25.24 or articles of asbestos or other products of heading 68.12 or 68.13;

    (e) Articles of heading 30.05 or 30.06; yarn used to clean between the teeth (dental floss), in individual retail packages, of heading 33.06;

    (f) Sensitised textiles of headings 37.01 to 37.04;

    (g) Monofilament of which any cross-sectional dimension exceeds 1 mm or strip or the like (for example, artificial straw) of an apparent width exceeding 5 mm, of plastics (Chapter 39), or plaits or fabrics or other basketware or wickerwork of such monofilament or strip (Chapter 46);

    (h) Woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with plastics, or articles thereof, of Chapter 39;

    (ij) Woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with rubber, or articles thereof, of Chapter 40;

    (k) Hides or skins with their hair or wool on (Chapter 41 or 43) or articles of furskin, artificial fur or articles thereof, of heading 43.03 or 43.04;

    (l) Articles of textile materials of heading 42.01 or 42.02;

    (m) Products or articles of Chapter 48 (for example, cellulose wadding);

    (n) Footwear or parts of footwear, gaiters or leggings or similar articles of Chapter 64;

    (o) Hair-nets or other headgear or parts thereof of Chapter 65;

    (p) Goods of Chapter 67;

    (q) Abrasive-coated textile material (heading 68.05) and also carbon fibres or articles of carbon fibres of heading 68.15;

    (r) Glass fibres or articles of glass fibres, other than embroidery with glass thread on a visible ground of fabric (Chapter 70);

    (s) Articles of Chapter 94 (for example, furniture, bedding, lamps and lighting fittings);

    (t) Articles of Chapter 95 (for example, toys, games, sports requisites and nets);

    (u) Articles of Chapter 96 (for example, brushes, travel sets for sewing, slide fasteners, typewriter ribbons, sanitary towels (pads) and tampons, napkins (diapers) and napkin liners for babies); or

    (v) Articles of Chapter 97.

    2. (A) Goods classifiable in Chapters 50 to 55 or in heading 58.09 or 59.02 and of a mixture of two or more textile materials are to be classified as if consisting wholly of that one textile material which predominates by weight over any other single textile material.

    When no one textile material predominates by weight, the goods are to be classified as if consisting wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration.

    (B) For the purposes of the above rule:

    (a) Gimped horsehair yarn (heading 51.10) and metallised yarn (heading 56.05) are to be treated as a single textile material the weight of which is to be taken as the aggregate of the weights of its components; for the classification of woven fabrics, metal thread is to be regarded as a textile material;

    (b) The choice of appropriate heading shall be effected by determining first the Chapter and then the applicable heading within that Chapter, disregarding any materials not classified in that Chapter;

    (c) When both Chapters 54 and 55 are involved with any other Chapter, Chapters 54 and 55 are to be treated as a single Chapter;

    (d) Where a Chapter or a heading refers to goods of different textile materials, such materials are to be treated as a single textile material.

    (C) The provisions of paragraphs (A) and (B) above apply also to the yarns referred to in Note 3, 4, 5 or 6 below.

    3. (A) For the purposes of this Section, and subject to the exceptions in paragraph (B) below, yarns (single, multiple (folded) or cabled) of the following descriptions are to be treated as “twine, cordage, ropes and cables”:

    (a) Of silk or waste silk, measuring more than 20,000 decitex;

    (b) Of man-made fibres (including yarn of two or more monofilaments of Chapter 54), measuring more than 10,000 decitex;

    (c) Of true hemp or flax:

    (i) Polished or glazed, measuring 1,429 decitex or more; or

    (ii) Not polished or glazed, measuring more than 20,000 decitex;

    (d) Of coir, consisting of three or more plies;

    (e) Of other vegetable fibres, measuring more than 20,000 decitex; or

    (f) Reinforced with metal thread.

    (B) Exceptions:

    (a) Yarn of wool or other animal hair and paper yarn, other than yarn reinforced with metal thread;

    (b) Man-made filament tow of Chapter 55 and multifilament yarn without twist or with a twist of less than 5 turns per metre of Chapter 54;

    (c) Silk worm gut of heading 50.06, and monofilaments of Chapter 54;

    (d) Metallised yarn of heading 56.05; yarn reinforced with metal thread is subject to paragraph (A) (f) above; and

    (e) Chenille yarn, gimped yarn and loop wale-yarn of heading 56.06.

    4. (A) For the purposes of Chapters 50, 51, 52, 54 and 55, the expression “put up for retail sale” in relation to yarn means, subject to the exceptions in paragraph (B) below, yarn (single, multiple (folded) or cabled) put up:

    (a) On cards, reels, tubes or similar supports, of a weight (including support) not exceeding:

    (i) 85 g in the case of silk, waste silk or man-made filament yarn; or

    (ii) 125 g in other cases;

    (b) In balls, hanks or skeins of a weight not exceeding:

    (i) 85 g in the case of man-made filament yarn of less than 3,000 decitex, silk or silk waste;

    (ii) 125 g in the case of all other yarns of less than 2,000 decitex; or

    (iii) 500 g in other cases;

    (c) In hanks or skeins comprising several smaller hanks or skeins separated by dividing threads which render them independent one of the other, each of uniform weight not exceeding:

    (i) 85 g in the case of silk, waste silk or man-made filament yarn; or

    (ii) 125 g in other cases.

    (B) Exceptions:

    (a) Single yarn of any textile material, except:

    (i) Single yarn of wool or fine animal hair, unbleached; and

    (ii) Single yarn of wool or fine animal hair, bleached, dyed or printed, measuring more than 5,000 decitex;

    (b) Multiple (folded) or cabled yarn, unbleached:

    (i) Of silk or waste silk, however put up; or

    (ii) Of other textile material except wool or fine animal hair, in hanks or skeins;

    (c) Multiple (folded) or cabled yarn of silk or waste silk, bleached, dyed or printed, measuring 133 decitex or less; and

    (d) Single, multiple (folded) or cabled yarn of any textile material:

    (i) In cross-reeled hanks or skeins; or

    (ii) Put up on supports or in some other manner indicating its use in the textile industry (for example, on cops, twisting mill tubes, pirns, conical bobbins or spindles, or reeled in the form of cocoons for embroidery looms).

    5. For the purposes of headings 52.04, 54.01 and 55.08 the expression “sewing thread” means multiple (folded) or cabled yarn:

    (a) Put up on supports (for example, reels, tubes) of a weight (including support) not exceeding 1,000 g;

    (b) Dressed for use as sewing thread; and

    (c) With a final “Z” twist.

    6. For the purposes of this Section, the expression “high tenacity yarn” means yarn having a tenacity, expressed in cN/tex (centinewtons per tex), greater than the following:

    Single yarn of nylon or other polyamides, or of polyesters.60 cN/tex

    Multiple (folded) or cabled yarn of nylon or other polyamides, or of polyesters.53 cN/tex

    Single, multiple (folded) or cabled yarn of viscose rayon.27 cN/tex

    7. For the purposes of this Section, the expression “made up” means:

    (a) Cut otherwise than into squares or rectangles;

    (b) Produced in the finished state, ready for use (or merely needing separation by cutting dividing threads) without sewing or other working (for example, certain dusters, towels, table cloths, scarf squares, blankets);

    (c) Cut to size and with at least one heat-sealed edge with a visibly tapered or compressed border and the other edges treated as described in any other subparagraph of this Note, but excluding fabrics the cut edges of which have been prevented from unravelling by hot cutting or by other simple means;

    (d) Hemmed or with rolled edges, or with a knotted fringe at any of the edges, but excluding fabrics the cut edges of which have been prevented from unravelling by whipping or by other simple means;

    (e) Cut to size and having undergone a process of drawn thread work;

    (f) Assembled by sewing, gumming or otherwise (other than piece goods consisting of two or more lengths of identical material joined end to end and piece goods composed of two or more textiles assembled in layers, whether or not padded);

    (g) Knitted or crocheted to shape, whether presented as separate items or in the form of a number of items in the length.

    8. For the purposes of Chapters 50 to 60:

    (a) Chapters 50 to 55 and 60 and, except where the context otherwise requires, Chapters 56 to 59 do not apply to goods made up within the meaning of Note 7 above; and

    (b) Chapters 50 to 55 and 60 do not apply to goods of Chapters 56 to 59.

    9. The woven fabrics of Chapters 50 to 55 include fabrics consisting of layers of parallel textile yarns superimposed on each other at acute or right angles. These layers are bonded at the intersections of the yarns by an adhesive or by thermal bonding.

    10. Elastic products consisting of textile materials combined with rubber threads are classified in this Section.

    11. For the purposes of this Section, the expression “impregnated” includes “dipped”.

    12. For the purposes of this Section, the expression “polyamides” includes “aramids”.

    13. For the purposes of this Section and, where applicable, throughout the Nomenclature, the expression "elastomeric yarn" means filament yarn, including monofilament, of synthetic textile material, other than textured yarn, which does not break on being extended to three times its original length and which returns, after being extended to twice its original length, within a period of five minutes, to a length not greater than one and a half times its original length.

    14. Unless the context otherwise requires, textile garments of different headings are to be classified in their own headings even if put up in sets for retail sale. For the purposes of this Note, the expression “textile garments” means garments of headings 61.01 to 61.14 and headings 62.01 to 62.11.

    Subheading Notes.

    1. In this Section and, where applicable, throughout the Nomenclature, the following expressions have the meanings hereby assigned to them:

    (a) Unbleached yarn

    Yarn which:

    (i) has the natural colour of its constituent fibres and has not been bleached, dyed (whether or not in the mass) or printed; or

    (ii) is of indeterminate colour (“grey yarn”), manufactured from garnetted stock.

    Such yarn may have been treated with a colourless dressing or fugitive dye (which disappears after simple washing with soap) and, in the case of man-made fibres, treated in the mass with delustring agents (for example, titanium dioxide).

    (b) Bleached yarn

    Yarn which:

    (i) has undergone a bleaching process, is made of bleached fibres or, unless the context otherwise requires, has been dyed white (whether or not in the mass) or treated with a white dressing;

    (ii) consists of a mixture of unbleached and bleached fibres; or

    (iii) is multiple (folded) or cabled and consists of unbleached and bleached yarns.

    (c) Coloured (dyed or printed) yarn

    Yarn which:

    (i) is dyed (whether or not in the mass) other than white or in a fugitive colour, or printed, or made from dyed or printed fibres;

    (ii) consists of a mixture of dyed fibres of different colours or of a mixture of unbleached or bleached fibres with coloured fibres (marl or mixture yarns), or is printed in one or more colours at intervals to give the impression of dots;

    (iii) is obtained from slivers or rovings which have been printed; or

    (iv) is multiple (folded) or cabled and consists of unbleached or bleached yarn and coloured yarn.

    The above definitions also apply, mutatis mutandis, to monofilament and to strip or the like of Chapter 54.

    (d) Unbleached woven fabric

    Woven fabric made from unbleached yarn and which has not been bleached, dyed or printed. Such fabric may have been treated with a colourless dressing or a fugitive dye.

    (e) Bleached woven fabric

    Woven fabric which:

    (i) has been bleached or, unless the context otherwise requires, dyed white or treated with a white dressing, in the piece;

    (ii) consists of bleached yarn; or

    (iii) consists of unbleached and bleached yarn.

    (f) Dyed woven fabric

    Woven fabric which:

    (i) is dyed a single uniform colour other than white (unless the context otherwise requires) or has been treated with a coloured finish other than white (unless the context otherwise requires), in the piece; or

    (ii) consists of coloured yarn of a single uniform colour.

    (g) Woven fabric of yarns of different colours

    Woven fabric (other than printed woven fabric) which:

    (i) consists of yarns of different colours or yarns of different shades of the same colour (other than the natural colour of the constituent fibres);

    (ii) consists of unbleached or bleached yarn and coloured yarn; or

    (iii) consists of marl or mixture yarns.

    (In all cases, the yarn used in selvedges and piece ends is not taken into consideration.)

    (h) Printed woven fabric

    Woven fabric which has been printed in the piece, whether or not made from yarns of different colours.

    (The following are also regarded as printed woven fabrics: woven fabrics bearing designs made, for example, with a brush or spray gun, by means of transfer paper, by flocking or by the batik process.)

    The process of mercerisation does not affect the classification of yarns or fabrics within the above categories. The definitions at (d) to (h) above apply, mutatis mutandis, to knitted or crocheted fabrics.

    (ij) Plain weave

    A fabric construction in which each yarn of the weft passes alternately over and under successive yarns of the warp and each yarn of the warp passes alternately over and under successive yarns of the weft.

    2. (A) Products of Chapters 56 to 63 containing two or more textile materials are to be regarded as consisting wholly of that textile material which would be selected under Note 2 to this Section for the classification of a product of Chapters 50 to 55 or of heading 58.09 consisting of the same textile materials.

    (B) For the application of this rule:

    (a) where appropriate, only the part which determines the classification under Interpretative Rule 3 shall be taken into account;

    (b) in the case of textile products consisting of a ground fabric and a pile or looped surface no account shall be taken of the ground fabric;

    (c) in the case of embroidery of heading 58.10 and goods thereof, only the ground fabric shall be taken into account. However, embroidery without visible ground, and goods thereof, shall be classified with reference to the embroidering threads alone.

    Chapter 50

    Silk

    Code

    Description

    Rate
    (%)

     

     

     

    5001.00.00

    Silk-worm cocoons suitable for reeling.

    5

     

     

     

    5002.00.00

    Raw silk (not thrown).

    5

     

     

     

    5003.00.00

    Silk waste (including cocoons unsuitable for reeling, yarn waste and garnetted stock).

    10

     

     

     

    5004.00.00

    Silk yarn (other than yarn spun from silk waste) not put up for retail sale.

    5

     

     

     

    5005.00.00

    Yarn spun from silk waste, not put up for retail sale.

    5

     

     

     

    5006.00.00

    Silk yarn and yarn spun from silk waste, put up for retail sale; silk-worm gut.

    5

     

     

     

    50.07

    Woven fabrics of silk or of silk waste.

     

    5007.10

    - Fabrics of noil silk:

     

    5007.10.10

    - - Printed by the traditional batik process

    12

    5007.10.90

    - - Other

    12

    5007.20

    - Other fabrics, containing 85% or more by weight of silk or of silk waste other than noil silk:

     

    5007.20.10

    - - Printed by the traditional batik process

    12

    5007.20.90

    - - Other

    12

    5007.90

    - Other fabrics:

     

    5007.90.10

    - - Printed by the traditional batik process

    12

    5007.90.90

    - - Other

    12

    Chapter 51

    Wool, fine or coarse animal hair; horsehair yarn and woven fabric

    Note.

    1. Throughout the Nomenclature:

    (a) “Wool” means the natural fibre grown by sheep or lambs;

    (b) “Fine animal hair” means the hair of alpaca, llama, vicuna, camel (including dromedary), yak, Angora, Tibetan, Kashmir or similar goats (but not common goats), rabbit (including Angora rabbit), hare, beaver, nutria or musk-rat;

    (c) “Coarse animal hair” means the hair of animals not mentioned above, excluding brush-making hair and bristles (heading 05.02) and horsehair (heading 05.11).

    Code

    Description

    Rate
    (%)

     

     

     

    51.01

    Wool, not carded or combed.

     

     

    - Greasy, including fleece-washed wool:

     

    5101.11.00

    - - Shorn wool

    0

    5101.19.00

    - - Other

    0

     

    - Degreased, not carbonised:

     

    5101.21.00

    - - Shorn wool

    0

    5101.29.00

    - - Other

    0

    5101.30.00

    - Carbonised

    0

     

     

     

    51.02

    Fine or coarse animal hair, not carded or combed.

     

     

    - Fine animal hair:

     

    5102.11.00

    - - Of Kashmir (cashmere) goats

    0

    5102.19.00

    - - Other

    0

    5102.20.00

    - Coarse animal hair

    0

     

     

     

    51.03

    Waste of wool or of fine or coarse animal hair, including yarn waste but excluding garnetted stock.

     

    5103.10.00

    - Noils of wool or of fine animal hair

    10

    5103.20.00

    - Other waste of wool or of fine animal hair

    10

    5103.30.00

    - Waste of coarse animal hair

    10

     

     

     

    5104.00.00

    Garnetted stock of wool or of fine or coarse animal hair.

    3

     

     

     

    51.05

    Wool and fine or coarse animal hair, carded or combed (including combed wool in fragments).

     

    5105.10.00

    - Carded wool

    0

     

    - Wool tops and other combed wool:

     

    5105.21.00

    - - Combed wool in fragments

    0

    5105.29.00

    - - Other

    0

     

    - Fine animal hair, carded or combed:

     

    5105.31.00

    - - Of Kashmir (cashmere) goats

    0

    5105.39.00

    - - Other

    0

    5105.40.00

    - Coarse animal hair, carded or combed

    0

     

     

     

    51.06

    Yarn of carded wool, not put up for retail sale.

     

    5106.10.00

    - Containing 85% or more by weight of wool

    5

    5106.20.00

    - Containing less than 85% by weight of wool

    5

     

     

     

    51.07

    Yarn of combed wool, not put up for retail sale.

     

    5107.10.00

    - Containing 85% or more by weight of wool

    5

    5107.20.00

    - Containing less than 85% by weight of wool

    5

     

     

     

    51.08

    Yarn of fine animal hair (carded or combed), not put up for retail sale.

     

    5108.10.00

    - Carded

    5

    5108.20.00

    - Combed

    5

     

     

     

    51.09

    Yarn of wool or of fine animal hair, put up for retail sale.

     

    5109.10.00

    - Containing 85% or more by weight of wool or of fine animal hair

    5

    5109.90.00

    - Other

    5

     

     

     

    5110.00.00

    Yarn of coarse animal hair or of horsehair (including gimped horsehair yarn), whether or not put up for retail sale.

    5

     

     

     

    51.11

    Woven fabrics of carded wool or of carded fine animal hair.

     

     

    - Containing 85% or more by weight of wool or of fine animal hair:

     

    5111.11

    - - Of a weight not exceeding 300 g/m2:

     

    5111.11.10

    - - - Printed by the traditional batik process

    12

    5111.11.90

    - - - Other

    12

    5111.19

    - - Other:

     

    5111.19.10

    - - - Printed by the traditional batik process

    12

    5111.19.90

    - - - Other

    12

    5111.20.00

    - Other, mixed mainly or solely with man-made filaments

    12

    5111.30.00

    - Other, mixed mainly or solely with man-made staple fibres

    12

    5111.90.00

    - Other

    12

     

     

     

    51.12

    Woven fabrics of combed wool or of combed fine animal hair.

     

     

    - Containing 85% or more by weight of wool or of fine animal hair:

     

    5112.11

    - - Of a weight not exceeding 200 g/m2:

     

    5112.11.10

    - - - Printed by the traditional batik process

    12

    5112.11.90

    - - - Other

    12

    5112.19

    - - Other:

     

    5112.19.10

    - - - Printed by the traditional batik process

    12

    5112.19.90

    - - - Other

    12

    5112.20.00

    - Other, mixed mainly or solely with man-made filaments

    12

    5112.30.00

    - Other, mixed mainly or solely with man-made staple fibres

    12

    5112.90.00

    - Other

    12

     

     

     

    5113.00.00

    Woven fabrics of coarse animal hair or of horsehair.

    12

    Chapter 52

    Cotton

    Subheading Notes.

    1. For the purposes of subheadings 5209.42 and 5211.42, the expression “denim” means fabrics of yarns of different colours, of 3-thread or 4-thread twill, including broken twill, warp faced, the warp yarns of which are of one and the same colour and the weft yarns of which are unbleached, bleached, dyed grey or coloured a lighter shade of the colour of the warp yarns.

    Code

    Description

    Rate
    (%)

     

     

     

    5201.00.00

    Cotton, not carded or combed.

    0

     

     

     

    52.02

    Cotton waste (including yarn waste and garnetted stock).

     

    5202.10.00

    - Yarn waste (including thread waste)

    10

     

    - Other:

     

    5202.91.00

    - - Garnetted stock

    10

    5202.99.00

    - - Other

    10

     

     

     

    5203.00.00

    Cotton, carded or combed.

    0

     

     

     

    52.04

    Cotton sewing thread, whether or not put up for retail sale.

     

     

    - Not put up for retail sale:

     

    5204.11.00

    - - Containing 85% or more by weight of cotton

    5

    5204.19.00

    - - Other

    5

    5204.20.00

    - Put up for retail sale

    5

     

     

     

    52.05

    Cotton yarn (other than sewing thread), containing 85% or more by weight of cotton, not put up for retail sale.

     

     

    - Single yarn, of uncombed fibres:

     

    5205.11.00

    - - Measuring 714.29 decitex or more (not exceeding 14 metric number)

    5

    5205.12.00

    - - Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number)

    5

    5205.13.00

    - - Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number)

    5

    5205.14.00

    - - Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number)

    5

    5205.15.00

    - - Measuring less than 125 decitex (exceeding 80 metric number)

    5

     

    - Single yarn, of combed fibres:

     

    5205.21.00

    - - Measuring 714.29 decitex or more (not exceeding 14 metric number)

    5

    5205.22.00

    - - Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number)

    5

    5205.23.00

    - - Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number)

    5

    5205.24.00

    - - Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number)

    5

    5205.26.00

    - - Measuring less than 125 decitex but not less than 106.38 decitex (exceeding 80 metric number but not exceeding 94 metric number)

    5

    5205.27.00

    - - Measuring less than 106.38 decitex but not less than 83.33 decitex (exceeding 94 metric number but not exceeding 120 metric number)

    5

    5205.28.00

    - - Measuring less than 83.33 decitex (exceeding 120 metric number)

    5

     

    - Multiple (folded) or cabled yarn, of uncombed fibres:

     

    5205.31.00

    - - Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn)

    5

    5205.32.00

    - - Measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn)

    5

    5205.33.00

    - - Measuring per single yarn less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn)

    5

    5205.34.00

    - - Measuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn)

    5

    5205.35.00

    - - Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn)

    5

     

    - Multiple (folded) or cabled yarn, of combed fibres:

     

    5205.41.00

    - - Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn)

    5

    5205.42.00

    - - Measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn)

    5

    5205.43.00

    - - Measuring per single yarn less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn)

    5

    5205.44.00

    - - Measuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn)

    5

    5205.46.00

    - - Measuring per single yarn less than 125 decitex but not less than 106.38 decitex (exceeding 80 metric number but not exceeding 94 metric number per single yarn)

    5

    5205.47.00

    - - Measuring per single yarn less than 106.38 decitex but not less than 83.33 decitex (exceeding 94 metric number but not exceeding 120 metric number per single yarn)

    5

    5205.48.00

    - - Measuring per single yarn less than 83.33 decitex (exceeding 120 metric number per single yarn)

    5

     

     

     

    52.06

    Cotton yarn (other than sewing thread), containing less than 85% by weight of cotton, not put up for retail sale.

     

     

    - Single yarn, of uncombed fibres:

     

    5206.11.00

    - - Measuring 714.29 decitex or more (not exceeding 14 metric number)

    5

    5206.12.00

    - - Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number)

    5

    5206.13.00

    - - Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number)

    5

    5206.14.00

    - - Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number)

    5

    5206.15.00

    - - Measuring less than 125 decitex (exceeding 80 metric number)

    5

     

    - Single yarn, of combed fibres:

     

    5206.21.00

    - - Measuring 714.29 decitex or more (not exceeding 14 metric number)

    5

    5206.22.00

    - - Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number)

    5

    5206.23.00

    - - Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number)

    5

    5206.24.00

    - - Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number)

    5

    5206.25.00

    - - Measuring less than 125 decitex (exceeding 80 metric number)

    5

     

    - Multiple (folded) or cabled yarn, of uncombed fibres:

     

    5206.31.00

    - - Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn)

    5

    5206.32.00

    - - Measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn)

    5

    5206.33.00

    - - Measuring per single yarn less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn)

    5

    5206.34.00

    - - Measuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn)

    5

    5206.35.00

    - - Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn)

    5

     

    - Multiple (folded) or cabled yarn, of combed fibres:

     

    5206.41.00

    - - Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn)

    5

    5206.42.00

    - - Measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn)

    5

    5206.43.00

    - - Measuring per single yarn less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn)

    5

    5206.44.00

    - - Measuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn)

    5

    5206.45.00

    - - Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn)

    5

     

     

     

    52.07

    Cotton yarn (other than sewing thread) put up for retail sale.

     

    5207.10.00

    - Containing 85% or more by weight of cotton

    5

    5207.90.00

    - Other

    5

     

     

     

    52.08

    Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing not more than 200 g/m2.

     

     

    - Unbleached:

     

    5208.11.00

    - - Plain weave, weighing not more than 100 g/m2

    12

    5208.12.00

    - - Plain weave, weighing more than 100 g/m2

    12

    5208.13.00

    - - 3-thread or 4-thread twill, including cross twill

    12

    5208.19.00

    - - Other fabrics

    12

     

    - Bleached:

     

    5208.21.00

    - - Plain weave, weighing not more than 100 g/m2

    12

    5208.22.00

    - - Plain weave, weighing more than 100 g/m2

    12

    5208.23.00

    - - 3-thread or 4-thread twill, including cross twill

    12

    5208.29.00

    - - Other fabrics

    12

     

    - Dyed:

     

    5208.31.00

    - - Plain weave, weighing not more than 100 g/m2

    12

    5208.32.00

    - - Plain weave, weighing more than 100 g/m2

    12

    5208.33.00

    - - 3-thread or 4-thread twill, including cross twill

    12

    5208.39.00

    - - Other fabrics

    12

     

    - Of yarns of different colours:

     

    5208.41.00

    - - Plain weave, weighing not more than 100 g/m2

    12

    5208.42.00

    - - Plain weave, weighing more than 100 g/m2

    12

    5208.43.00

    - - 3-thread or 4-thread twill, including cross twill

    12

    5208.49.00

    - - Other fabrics

    12

     

    - Printed:

     

    5208.51

    - - Plain weave, weighing not more than 100 g/m2:

     

    5208.51.10

    - - - Printed by the traditional batik process

    12

    5208.51.90

    - - - Other

    12

    5208.52

    - - Plain weave, weighing more than 100 g/m2:

     

    5208.52.10

    - - - Printed by the traditional batik process

    12

    5208.52.90

    - - - Other

    12

    5208.59

    - - Other fabrics:

     

    5208.59.10

    - - - Printed by the traditional batik process

    12

    5208.59.90

    - - - Other

    12

     

     

     

    52.09

    Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing more than 200 g/m2.

     

     

    - Unbleached:

     

    5209.11.00

    - - Plain weave

    12

    5209.12.00

    - - 3-thread or 4-thread twill, including cross twill

    12

    5209.19.00

    - - Other fabrics

    12

     

    - Bleached:

     

    5209.21.00

    - - Plain weave

    12

    5209.22.00

    - - 3-thread or 4-thread twill, including cross twill

    12

    5209.29.00

    - - Other fabrics

    12

     

    - Dyed:

     

    5209.31.00

    - - Plain weave

    12

    5209.32.00

    - - 3-thread or 4-thread twill, including cross twill

    12

    5209.39.00

    - - Other fabrics

    12

     

    - Of yarns of different colours:

     

    5209.41.00

    - - Plain weave

    12

    5209.42.00

    - - Denim

    12

    5209.43.00

    - - 3-thread or 4-thread twill, including cross twill

    12

    5209.49.00

    - - Other fabrics

    12

     

    - Printed:

     

    5209.51

    - - Plain weave

     

    5209.51.10

    - - - Printed by the traditional batik process

    12

    5209.51.90

    - - - Other

    12

    5209.52

    - - 3-thread or 4-thread twill, including cross twill:

     

    5209.52.10

    - - - Printed by the traditional batik process

    12

    5209.52.90

    - - - Other

    12

    5209.59

    - - Other fabrics:

     

    5209.59.10

    - - - Printed by the traditional batik process

    12

    5209.59.90

    - - - Other

    12

     

     

     

    52.10

    Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing not more than 200 g/m2.

     

     

    - Unbleached:

     

    5210.11.00

    - - Plain weave

    12

    5210.19.00

    - - Other fabrics

    12

     

    - Bleached:

     

    5210.21.00

    - - Plain weave

    12

    5210.29.00

    - - Other fabrics

    12

     

    - Dyed:

     

    5210.31.00

    - - Plain weave

    12

    5210.32.00

    - - 3-thread or 4-thread twill, including cross twill

    12

    5210.39.00

    - - Other fabrics

    12

     

    - Of yarns of different colours:

     

    5210.41.00

    - - Plain weave

    12

    5210.49.00

    - - Other fabrics

    12

     

    - Printed:

     

    5210.51

    - - Plain weave:

     

    5210.51.10

    - - - Printed by the traditional batik process

    12

    5210.51.90

    - - - Other

    12

    5210.59

    - - Other fabrics:

     

    5210.59.10

    - - - Printed by the traditional batik process

    12

    5210.59.90

    - - - Other

    12

     

     

     

    52.11

    Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing more than 200 g/m2.

     

     

    - Unbleached:

     

    5211.11.00

    - - Plain weave

    12

    5211.12.00

    - - 3-thread or 4-thread twill, including cross twill

    12

    5211.19.00

    - - Other fabrics

    12

    5211.20.00

    - Bleached

    12

     

    - Dyed:

     

    5211.31.00

    - - Plain weave

    12

    5211.32.00

    - - 3-thread or 4-thread twill, including cross twill

    12

    5211.39.00

    - - Other fabrics

    12

     

    - Of yarns of different colours:

     

    5211.41.00

    - - Plain weave

    12

    5211.42.00

    - - Denim

    12

    5211.43.00

    - - 3-thread or 4-thread twill, including cross twill

    12

    5211.49.00

    - - Other fabrics

    12

     

    - Printed:

     

    5211.51

    - - Plain weave:

     

    5211.51.10

    - - - Printed by the traditional batik process

    12

    5211.51.90

    - - - Other

    12

    5211.52

    - - 3-thread or 4-thread twill, including cross twill:

     

    5211.52.10

    - - - Printed by the traditional batik process

    12

    5211.52.90

    - - - Other

    12

    5211.59

    - - Other fabrics:

     

    5211.59.10

    - - - Printed by the traditional batik process

    12

    5211.59.90

    - - - Other

    12

     

     

     

    52.12

    Other woven fabrics of cotton.

     

     

    - Of a weight not exceeding 200 g/m2:

     

    5212.11.00

    - - Unbleached

    12

    5212.12.00

    - - Bleached

    12

    5212.13.00

    - - Dyed

    12

    5212.14.00

    - - Of yarns of different colours

    12

    5212.15

    - - Printed:

     

    5212.15.10

    - - - Printed by the traditional batik process

    12

    5212.15.90

    - - - Other

    12

     

    - Weighing more than 200 g/m2:

     

    5212.21.00

    - - Unbleached

    12

    5212.22.00

    - - Bleached

    12

    5212.23.00

    - - Dyed

    12

    5212.24.00

    - - Of yarns of different colours

    12

    5212.25

    - - Printed:

     

    5212.25.10

    - - - Printed by the traditional batik process

    12

    5212.25.90

    - - - Other

    12

    Chapter 53

    Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn

    Code

    Description

    Rate
    (%)

     

     

     

    53.01

    Flax, raw or processed but not spun; flax tow and waste (including yarn waste and garnetted stock).

     

    5301.10.00

    - Flax, raw or retted

    0

     

    - Flax, broken, scutched, hackled or otherwise processed, but not spun:

     

    5301.21.00

    - - Broken or scutched

    0

    5301.29.00

    - - Other

    0

    5301.30.00

    - Flax tow or waste

    0

     

     

     

    53.02

    True hemp (Cannabis sativa L.), raw or processed but not spun; tow and waste of true hemp (including yarn waste and garnetted stock).

     

    5302.10.00

    - True hemp, raw or retted

    0

    5302.90.00

    - Other

    0

     

     

     

    53.03

    Jute and other textile bast fibres (excluding flax, true hemp and ramie), raw or processed but not spun; tow and waste of these fibres (including yarn waste and garnetted stock).

     

    5303.10.00

    - Jute and other textile bast fibres, raw or retted

    3

    5303.90.00

    - Other

    3

     

     

     

    53.05

    Coconut, abaca (Manila hemp or Musa textilis Nee), ramie and other vegetable textile fibres, not elsewhere specified or included, raw or processed but not spun; tow, noils and waste of these fibres (including yarn waste and garneted stock).

     

    5305.00.10

    - Sisal and other textile fibres of the genus Agave;tow and waste of these fibres (including yarn waste and garnetted stock)

    5

    5305.00.20

    - Coconut fibres(coir) and abaca fibres

    5

    5305.00.90

    - Other

    5

     

     

     

    53.06

    Flax yarn.

     

    5306.10.00

    - Single

    3

    5306.20.00

    - Multiple (folded) or cabled

    3

     

     

     

    53.07

    Yarn of jute or of other textile bast fibres of heading 53.03.

     

    5307.10.00

    - Single

    5

    5307.20.00

    - Multiple (folded) or cabled

    5

     

     

     

    53.08

    Yarn of other vegetable textile fibres; paper yarn.

     

    5308.10.00

    - Coir yarn

    5

    5308.20.00

    - True hemp yarn

    5

    5308.90

    - Other:

     

    5308.90.10

    - - Paper yarn

    5

    5308.90.90

    - - Other

    5

     

     

     

    53.09

    Woven fabrics of flax.

     

     

    - Containing 85% or more by weight of flax:

     

    5309.11

    - - Unbleached or bleached:

     

    5309.11.10

    - - - Printed by the traditional batik process

    12

    5309.11.90

    - - - Other

    12

    5309.19

    - - Other:

     

    5309.19.10

    - - - Printed by the traditional batik process

    12

    5309.19.90

    - - - Other

    12

     

    - Containing less than 85% by weight of flax:

     

    5309.21

    - - Unbleached or bleached:

     

    5309.21.10

    - - - Printed by the traditional batik process

    12

    5309.21.90

    - - - Other

    12

    5309.29

    - - Other:

     

    5309.29.10

    - - - Printed by the traditional batik process

    12

    5309.29.90

    - - - Other

    12

     

     

     

    53.10

    Woven fabrics of jute or of other textile bast fibres of heading 53.03.

     

    5310.10.00

    - Unbleached

    12

    5310.90

    - Other:

     

    5310.90.10

    - - Printed by the traditional batik process

    12

    5310.90.90

    - - Other

    12

     

     

     

    53.11

    Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn.

     

    5311.00.10

    - Printed by the traditional batik process

    12

    5311.00.90

    - Other

    12

    Chapter 54

    Man-made filaments; strip and the like of man-made textile materials

    Notes.

    1. Throughout the Nomenclature, the term “man-made fibres” means staple fibres and filaments of organic polymers produced by manufacturing processes, either:

    (a) By polymerisation of organic monomers to produce polymers such as polyamides, polyesters, polyolefins or polyurethanes, or by chemical modification of polymers produced by this process (for example, poly(vinyl alcohol) prepared by the hydrolysis of poly(vinyl acetate)); or

    (b) By dissolution or chemical treatment of natural organic polymers (for example, cellulose) to produce polymers such as cuprammonium rayon (cupro) or viscose rayon, or by chemical modification of natural organic polymers (for example, cellulose, casein and other proteins, or alginic acid), to produce polymers such as cellulose acetate or alginates.

    The terms “synthetic” and “artificial”, used in relation to fibres, mean: synthetic: fibres as defined at (a); artificial: fibres as defined at (b).

    Strip and the like of heading 54.04 or 54.05 are not considered to be man-made fibres.

    The terms “man-made”, “synthetic” and “artificial” shall have the same meanings when used in relation to “textile materials”.

    2. Headings 54.02 and 54.03 do not apply to synthetic or artificial filament tow of Chapter 55.

    Code

    Description

    Vat
    (%)

     

     

     

    54.01

    Sewing thread of man-made filaments, whether or not put up for retail sale.

     

    5401.10

    - Of synthetic filaments:

     

    5401.10.10

    - - Put up for retail sale

    5

    5401.10.90

    - - Other

    5

    5401.20

    - Of artificial filaments:

     

    5401.20.10

    - - Put up for retail sale

    5

    5401.20.90

    - - Other

    5

     

     

     

    54.02

    Synthetic filament yarn (other than sewing thread), not put up for retail sale, including synthetic monofilament of less than 67 decitex.

     

     

    - High tenacity yarn of nylon or other polyamides:

     

    5402.11.00

    - - Of aramids

    0

    5402.19.00

    - - Other

    0

    5402.20.00

    - High tenacity yarn of polyesters

    0

     

    - Textured yarn:

     

    5402.31.00

    - - Of nylon or other polyamides, measuring per single yarn not more than 50 tex

    0

    5402.32.00

    - - Of nylon or other polyamides, measuring per single yarn more than 50 tex

    0

    5402.33.00

    - - Of polyesters

    3

    5402.34.00

    - - Of polypropylene

    0

    5402.39.00

    - - Other

    0

     

    - Other yarn, single, untwisted or with a twist not exceeding 50 turns per metre:

     

    5402.44.00

    - - Elastomeric

    3

    5402.45.00

    - - Other, of nylon or other polyamides

    0

    5402.46.00

    - - Other, of polyesters, partially oriented

    3

    5402.47.00

    - - Other, of polyesters

    3

    5402.48.00

    - - Other, of polypropylene

    0

    5402.49.00

    - - Other

    0

     

    - Other yarn, single, with a twist exceeding 50 turns per metre:

     

    5402.51.00

    - - Of nylon or other polyamides

    0

    5402.52.00

    - - Of polyesters

    3

    5402.59

    - - Other:

     

    5402.59.10

    - - - Of polypropylene

    0

    5402.59.90

    - - - Other

    0

     

    - Other yarn, multiple (folded) or cabled:

     

    5402.61.00

    - - Of nylon or other polyamides

    0

    5402.62.00

    - - Of polyesters

    0

    5402.69

    - - Other:

     

    5402.69.10

    - - - Of polypropylene

    0

    5402.69.90

    - - - Other

    0

     

     

     

    54.03

    Artificial filament yarn (other than sewing thread), not put up for retail sale, including artificial monofilament of less than 67 decitex.

     

    5403.10.00

    - High tenacity yarn of viscose rayon

    0

     

    - Other yarn, single:

     

    5403.31

    - - Of viscose rayon, untwisted or with a twist not exceeding 120 turns per metre:

     

    5403.31.10

    - - - Textured yarn

    0

    5403.31.90

    - - - Other

    0

    5403.32

    - - Of viscose rayon, with a twist exceeding 120 turns per metre:

     

    5403.32.10

    - - - Textured yarn

    0

    5403.32.90

    - - - Other

    0

    5403.33

    - - Of cellulose acetate:

     

    5403.33.10

    - - - Textured yarn

    0

    5403.33.90

    - - - Other

    0

    5403.39

    - - Other:

     

    5403.39.10

    - - - Textured yarn

    0

    5403.39.90

    - - - Other

    0

     

    - Other yarn, multiple (folded) or cabled:

     

    5403.41

    - - Of viscose rayon:

     

    5403.41.10

    - - - Textured yarn

    0

    5403.41.90

    - - - Other

    0

    5403.42

    - - Of cellulose acetate:

     

    5403.42.10

    - - - Textured yarn

    0

    5403.42.90

    - - - Other

    0

    5403.49

    - - Other:

     

    5403.49.10

    - - - Textured yarn

    0

    5403.49.90

    - - - Other

    0

     

     

     

    54.04

    Synthetic monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds 1 mm; strip and the like (for example, artificial straw) of synthetic textile materials of an apparent width not exceeding 5 mm.

     

     

    - Monofilament:

     

    5404.11.00

    - - Elastomeric

    0

    5404.12.00

    - - Other, of polypropylene

    0

    5404.19.00

    - - Other

    0

    5404.90.00

    - Other

    0

     

     

     

    5405.00.00

    Artificial monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds 1 mm; strip and the like (for example, artificial straw) of artificial textile materials of an apparent width not exceeding 5 mm.

    0

     

     

     

    5406.00.00

    Man-made filament yarn (other than sewing thread), put up for retail sale.

    5

     

     

     

    54.07

    Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 54.04.

     

    5407.10

    - Woven fabrics obtained from high tenacity yarn of nylon or other polyamides or of polyesters:

     

    5407.10.20

    - - Tyre fabrics; conveyor duck

    12

    5407.10.90

    - - Other

    12

    5407.20.00

    - Woven fabrics obtained from strip or the like

    12

    5407.30.00

    - Fabrics specified in Note 9 to Section XI

    12

     

    - Other woven fabrics, containing 85% or more by weight of filaments of nylon or other polyamides:

     

    5407.41

    - - Unbleached or bleached:

     

    5407.41.10

    - - - Woven nylon mesh fabrics of untwisted filament yarn suitable for use as reinforcing material for tarpaulins

    12

    5407.41.90

    - - - Other

    12

    5407.42.00

    - - Dyed

    12

    5407.43.00

    - - Of yarns of different colours

    12

    5407.44.00

    - - Printed

    12

     

    - Other woven fabrics, containing 85% or more by weight of textured polyester filaments:

     

    5407.51.00

    - - Unbleached or bleached

    12

    5407.52.00

    - - Dyed

    12

    5407.53.00

    - - Of yarns of different colours

    12

    5407.54.00

    - - Printed

    12

     

    - Other woven fabrics, containing 85% or more by weight of polyester filaments:

     

    5407.61.00

    - - Containing 85% or more by weight of non-textured polyester filaments

    12

    5407.69.00

    - - Other

    12

     

    - Other woven fabrics, containing 85% or more by weight of synthetic filaments:

     

    5407.71.00

    - - Unbleached or bleached

    12

    5407.72.00

    - - Dyed

    12

    5407.73.00

    - - Of yarns of different colours

    12

    5407.74.00

    - - Printed

    12

     

    - Other woven fabrics, containing less than 85% by weight of synthetic filaments, mixed mainly or solely with cotton:

     

    5407.81.00

    - - Unbleached or bleached

    12

    5407.82.00

    - - Dyed

    12

    5407.83.00

    - - Of yarns of different colours

    12

    5407.84.00

    - - Printed

    12

     

    - Other woven fabrics:

     

    5407.91.00

    - - Unbleached or bleached

    12

    5407.92.00

    - - Dyed

    12

    5407.93.00

    - - Of yarns of different colours

    12

    5407.94.00

    - - Printed

    12

     

     

     

    54.08

    Woven fabrics of artificial filament yarn, including woven fabrics obtained from materials of heading 54.05.

     

    5408.10.00

    - Woven fabrics obtained from high tenacity yarn of viscose rayon

    12

     

    - Other woven fabrics, containing 85% or more by weight of artificial filament or strip or the like:

     

    5408.21.00

    - - Unbleached or bleached

    12

    5408.22.00

    - - Dyed

    12

    5408.23.00

    - - Of yarns of different colours

    12

    5408.24.00

    - - Printed

    12

     

    - Other woven fabrics:

     

    5408.31.00

    - - Unbleached or bleached

    12

    5408.32.00

    - - Dyed

    12

    5408.33.00

    - - Of yarns of different colours

    12

    5408.34.00

    - - Printed

    12

    Chapter 55

    Man-made staple fibres

    Note.

    1. Headings 55.01 and 55.02 apply only to man-made filament tow, consisting of parallel filaments of a uniform length equal to the length of the tow, meeting the following specifications:

    (a) Length of tow exceeding 2 m;

    (b) Twist less than 5 turns per metre;

    (c) Measuring per filament less than 67 decitex;

    (d) Synthetic filament tow only: the tow must be drawn, that is to say, be incapable of being stretched by more than 100 % of its length;

    (e) Total measurement of tow more than 20,000 decitex.

    Tow of a length not exceeding 2 m is to be classified in heading 55.03 or 55.04.

    Code

    Description

    Vat
    (%)

    (%)

     

     

     

    55.01

    Synthetic filament tow.

     

    5501.10.00

    - Of nylon or other polyamides

    0

    5501.20.00

    - Of polyesters

    0

    5501.30.00

    - Acrylic or modacrylic

    0

    5501.40.00

    - Of polypropylene

    0

    5501.90.00

    - Other

    0

     

     

     

    5502.00.00

    Artificial filament tow.

    0

     

     

     

    55.03

    Synthetic staple fibres, not carded, combed or otherwise processed for spinning.

     

     

    - Of nylon or other polyamides:

     

    5503.11.00

    - - Of aramids

    0

    5503.19.00

    - - Other

    0

    5503.20.00

    - Of polyesters

    2

    5503.30.00

    - Acrylic or modacrylic

    0

    5503.40.00

    - Of polypropylene

    0

    5503.90.00

    - Other

    0

     

     

     

    55.04

    Artificial staple fibres, not carded, combed or otherwise processed for spinning.

     

    5504.10.00

    - Of viscose rayon

    0

    5504.90.00

    - Other

    0

     

     

     

    55.05

    Waste (including noils, yarn waste and garnetted stock) of man-made fibres.

     

    5505.10.00

    - Of synthetic fibres

    3

    5505.20.00

    - Of artificial fibres

    3

     

     

     

    55.06

    Synthetic staple fibres, carded, combed or otherwise processed for spinning.

     

    5506.10.00

    - Of nylon or other polyamides

    0

    5506.20.00

    - Of polyesters

    0

    5506.30.00

    - Acrylic or modacrylic

    0

    5506.90.00

    - Other

    0

     

     

     

    5507.00.00

    Artificial staple fibres, carded, combed or otherwise processed for spinning.

    0

     

     

     

    55.08

    Sewing thread of man-made staple fibres, whether or not put up for retail sale.

     

    5508.10

    - Of synthetic staple fibres:

     

    5508.10.10

    - - Put up for retail sale

    5

    5508.10.90

    - - Other

    5

    5508.20

    - Of artificial staple fibres:

     

    5508.20.10

    - - Put up for retail sale

    5

    5508.20.90

    - - Other

    5

     

     

     

    55.09

    Yarn (other than sewing thread) of synthetic staple fibres, not put up for retail sale.

     

     

    - Containing 85% or more by weight of staple fibres of nylon or other polyamides:

     

    5509.11.00

    - - Single yarn

    5

    5509.12.00

    - - Multiple (folded) or cabled yarn

    5

     

    - Containing 85% or more by weight of polyester staple fibres:

     

    5509.21.00

    - - Single yarn

    5

    5509.22.00

    - - Multiple (folded) or cabled yarn

    5

     

    - Containing 85% or more by weight of acrylic or modacrylic staple fibres:

     

    5509.31.00

    - - Single yarn

    5

    5509.32.00

    - - Multiple (folded) or cabled yarn

    5

     

    - Other yarn, containing 85% or more by weight of synthetic staple fibres:

     

    5509.41.00

    - - Single yarn

    5

    5509.42.00

    - - Multiple (folded) or cabled yarn

    5

     

    - Other yarn, of polyester staple fibres:

     

    5509.51.00

    - - Mixed mainly or solely with artificial staple fibres

    5

    5509.52

    - - Mixed mainly or solely with wool or fine animal hair:

     

    5509.52.10

    - - - Single yarn

    0

    5509.52.90

    - - - Other

    5

    5509.53.00

    - - Mixed mainly or solely with cotton

    5

    5509.59.00

    - - Other

    5

     

    - Other yarn, of acrylic or modacrylic staple fibres:

     

    5509.61.00

    - - Mixed mainly or solely with wool or fine animal hair

    5

    5509.62.00

    - - Mixed mainly or solely with cotton

    5

    5509.69.00

    - - Other

    5

     

    - Other yarn:

     

    5509.91.00

    - - Mixed mainly or solely with wool or fine animal hair

    5

    5509.92.00

    - - Mixed mainly or solely with cotton

    5

    5509.99.00

    - - Other

    5

     

     

     

    55.10

    Yarn (other than sewing thread) of artificial staple fibres, not put up for retail sale.

     

     

    - Containing 85% or more by weight of artificial staple fibres:

     

    5510.11.00

    - - Single yarn

    5

    5510.12.00

    - - Multiple (folded) or cabled yarn

    5

    5510.20.00

    - Other yarn, mixed mainly or solely with wool or fine animal hair

    5

    5510.30.00

    - Other yarn, mixed mainly or solely with cotton

    5

    5510.90.00

    - Other yarn

    5

     

     

     

    55.11

    Yarn (other than sewing thread) of man-made staple fibres, put up for retail sale.

     

    5511.10

    - Of synthetic staple fibres, containing 85% or more by weight of such fibres:

     

    5511.10.10

    - - Knitting yarn, crochet thread and embroidery thread

    5

    5511.10.90

    - - Other

    5

    5511.20

    - Of synthetic staple fibres, containing less than 85% by weight of such fibres:

     

    5511.20.10

    - - Knitting yarn, crochet thread and embroidery thread

    5

    5511.20.90

    - - Other

    5

    5511.30.00

    - Of artificial staple fibres

    5

     

     

     

    55.12

    Woven fabrics of synthetic staple fibres, containing 85% or more by weight of synthetic staple fibres.

     

     

    - Containing 85% or more by weight of polyester staple fibres:

     

    5512.11.00

    - - Unbleached or bleached

    12

    5512.19.00

    - - Other

    12

     

    - Containing 85% or more by weight of acrylic or modacrylic staple fibres:

     

    5512.21.00

    - - Unbleached or bleached

    12

    5512.29.00

    - - Other

    12

     

    - Other:

     

    5512.91.00

    - - Unbleached or bleached

    12

    5512.99.00

    - - Other

    12

     

     

     

    55.13

    Woven fabrics of synthetic staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight not exceeding 170 g/m2.

     

     

    - Unbleached or bleached:

     

    5513.11.00

    - - Of polyester staple fibres, plain weave

    12

    5513.12.00

    - - 3-thread or 4-thread twill, including cross twill, of polyester staple fibres

    12

    5513.13.00

    - - Other woven fabrics of polyester staple fibres

    12

    5513.19.00

    - - Other woven fabrics

    12

     

    - Dyed:

     

    5513.21.00

    - - Of polyester staple fibres, plain weave

    12

    5513.23.00

    - - Other woven fabrics of polyester staple fibres

    12

    5513.29.00

    - - Other woven fabrics

    12

     

    - Of yarns of different colours:

     

    5513.31.00

    - - Of polyester staple fibres, plain weave

    12

    5513.39.00

    - - Other woven fabrics

    12

     

    - Printed:

     

    5513.41.00

    - - Of polyester staple fibres, plain weave

    12

    5513.49.00

    - - Other woven fabrics

    12

     

     

     

    55.14

    Woven fabrics of synthetic staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight exceeding 170 g/m2.

     

     

    - Unbleached or bleached:

     

    5514.11.00

    - - Of polyester staple fibres, plain weave

    12

    5514.12.00

    - - 3-thread or 4-thread twill, including cross twill, of polyester staple fibres

    12

    5514.19.00

    - - Other woven fabrics

    12

     

    - Dyed:

     

    5514.21.00

    - - Of polyester staple fibres, plain weave

    12

    5514.22.00

    - - 3-thread or 4-thread twill, including cross twill, of polyester staple fibres

    12

    5514.23.00

    - - Other woven fabrics of polyester staple fibres

    12

    5514.29.00

    - - Other woven fabrics

    12

    5514.30.00

    - Of yarns of different colours

    12

     

    - Printed:

     

    5514.41.00

    - - Of polyester staple fibres, plain weave

    12

    5514.42.00

    - - 3-thread or 4-thread twill, including cross twill, of polyester staple fibres

    12

    5514.43.00

    - - Other woven fabrics of polyester staple fibres

    12

    5514.49.00

    - - Other woven fabrics

    12

     

     

     

    55.15

    Other woven fabrics of synthetic staple fibres.

     

     

    - Of polyester staple fibres:

     

    5515.11.00

    - - Mixed mainly or solely with viscose rayon staple fibres

    12

    5515.12.00

    - - Mixed mainly or solely with man-made filaments

    12

    5515.13.00

    - - Mixed mainly or solely with wool or fine animal hair

    12

    5515.19.00

    - - Other

    12

     

    - Of acrylic or modacrylic staple fibres:

     

    5515.21.00

    - - Mixed mainly or solely with man-made filaments

    12

    5515.22.00

    - - Mixed mainly or solely with wool or fine animal hair

    12

    5515.29.00

    - - Other

    12

     

    - Other woven fabrics:

     

    5515.91.00

    - - Mixed mainly or solely with man-made filaments

    12

    5515.99

    - - Other:

     

    5515.99.10

    - - - Mixed mainly or solely with wool or fine animal hair

    12

    5515.99.90

    - - - Other

    12

     

     

     

    55.16

    Woven fabrics of artificial staple fibres.

     

     

    - Containing 85% or more by weight of artificial staple fibres:

     

    5516.11.00

    - - Unbleached or bleached

    12

    5516.12.00

    - - Dyed

    12

    5516.13.00

    - - Of yarns of different colours

    12

    5516.14.00

    - - Printed

    12

     

    - Containing less than 85% by weight of artificial staple fibres, mixed mainly or solely with man-made filaments:

     

    5516.21.00

    - - Unbleached or bleached

    12

    5516.22.00

    - - Dyed

    12

    5516.23.00

    - - Of yarns of different colours

    12

    5516.24.00

    - - Printed

    12

     

    - Containing less than 85% by weight of artificial staple fibres, mixed mainly or solely with wool or fine animal hair:

     

    5516.31.00

    - - Unbleached or bleached

    12

    5516.32.00

    - - Dyed

    12

    5516.33.00

    - - Of yarns of different colours

    12

    5516.34.00

    - - Printed

    12

     

    - Containing less than 85% by weight of artificial staple fibres, mixed mainly or solely with cotton:

     

    5516.41.00

    - - Unbleached or bleached

    12

    5516.42.00

    - - Dyed

    12

    5516.43.00

    - - Of yarns of different colours

    12

    5516.44.00

    - - Printed

    12

     

    - Other:

     

    5516.91.00

    - - Unbleached or bleached

    12

    5516.92.00

    - - Dyed

    12

    5516.93.00

    - - Of yarns of different colours

    12

    5516.94.00

    - - Printed

    12

    Chapter 56

    Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof

    Notes.

    1. This Chapter does not cover:

    (a) Wadding, felt or nonwovens, impregnated, coated or covered with substances or preparations (for example, perfumes or cosmetics of Chapter 33, soaps or detergents of heading 34.01, polishes, creams or similar preparations of heading 34.05, fabric softeners of heading 38.09) where the textile material is present merely as a carrying medium;

    (b) Textile products of heading 58.11;

    (c) Natural or artificial abrasive powder or grain, on a backing of felt or nonwovens (heading 68.05);

    (d) Agglomerated or reconstituted mica, on a backing of felt or nonwovens (heading 68.14);

    (e) Metal foil on a backing of felt or nonwovens (generally Section XIV or XV); or

    (f) Sanitary towels (pads) and tampons, napkins and napkin liners for babies and similar articles of heading 96.19.

    2. The term “felt” includes needleloom felt and fabrics consisting of a web of textile fibres the cohesion of which has been enhanced by a stitch-bonding process using fibres from the web itself.

    3. Headings 56.02 and 56.03 cover respectively felt and nonwovens, impregnated, coated, covered or laminated with plastics or rubber whatever the nature of these materials (compact or cellular).

    Heading 56.03 also includes nonwovens in which plastics or rubber forms the bonding substance.

    Headings 56.02 and 56.03 do not, however, cover:

    (a) Felt impregnated, coated, covered or laminated with plastics or rubber, containing 50 % or less by weight of textile material or felt completely embedded in plastics or rubber (Chapter 39 or 40);

    (b) Nonwovens, either completely embedded in plastics or rubber, or entirely coated or covered on both sides with such materials, provided that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of colour (Chapter 39 or 40); or

    (c) Plates, sheets or strip of cellular plastics or cellular rubber combined with felt or nonwovens, where the textile material is present merely for reinforcing purposes (Chapter 39 or 40).

    4. Heading 56.04 does not cover textile yarn, or strip or the like of heading 54.04 or 54.05, in which the impregnation, coating or covering cannot be seen with the naked eye (usually Chapters 50 to 55); for the purpose of this provision, no account should be taken of any resulting change of colour.

    Code

    Description

    Vat
    (%)

     

     

     

    56.01

    Wadding of textile materials and articles thereof; textile fibres, not exceeding 5 mm in length (flock), textile dust and mill neps.

     

     

    - Wadding; other articles of wadding:

     

    5601.21.00

    - - Of cotton

    5

    5601.22.00

    - - Of man-made fibres

    5

    5601.29.00

    - - Other

    5

    5601.30

    - Textile flock and dust and mill neps:

     

    5601.30.10

    - - Polyamide fibre flock

    5

    5601.30.20

    - - Polypropylene fibre flock

    5

    5601.30.90

    - - Other

    5

     

     

     

    56.02

    Felt, whether or not impregnated, coated, covered or laminated.

     

    5602.10.00

    - Needleloom felt and stitch-bonded fibre fabrics

    12

     

    - Other felt, not impregnated, coated, covered or laminated:

     

    5602.21.00

    - - Of wool or fine animal hair

    12

    5602.29.00

    - - Of other textile materials

    12

    5602.90.00

    - Other

    12

     

     

     

    56.03

    Nonwovens, whether or not impregnated, coated, covered or laminated.

     

     

    - Of man-made filaments:

     

    5603.11.00

    - - Weighing not more than 25 g/m2

    12

    5603.12.00

    - - Weighing more than 25 g/m2 but not more than 70 g/m2

    12

    5603.13.00

    - - Weighing more than 70 g/m2 but not more than 150 g/m2

    12

    5603.14.00

    - - Weighing more than 150 g/m2

    12

     

    - Other:

     

    5603.91.00

    - - Weighing not more than 25 g/m2

    12

    5603.92.00

    - - Weighing more than 25 g/m2 but not more than 70 g/m2

    12

    5603.93.00

    - - Weighing more than 70 g/m2 but not more than 150 g/m2

    12

    5603.94.00

    - - Weighing more than 150 g/m2

    12

     

     

     

    56.04

    Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading 54.04 or 54.05, impregnated, coated, covered or sheathed with rubber or plastics.

     

    5604.10.00

    - Rubber thread and cord, textile covered

    5

    5604.90

    - Other:

     

    5604.90.10

    - - Imitation catgut, of silk yarn

    5

    5604.90.20

    - - Rubber impregnated textile thread yarn

    5

    5604.90.30

    - - High tenacity yarn of polyesters, of nylon or other polyamides or of viscose rayon

    5

    5604.90.90

    - - Other

    5

     

     

     

    5605.00.00

    Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 54.04 or 54.05, combined with metal in the form of thread, strip or powder or covered with metal.

    5

     

     

     

    5606.00.00

    Gimped yarn, and strip and the like of heading 54.04 or 54.05, gimped (other than those of heading 56.05 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn.

    12

     

     

     

    56.07

    Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics.

     

     

    - Of sisal or other textile fibres of the genus Agave:

     

    5607.21.00

    - - Binder or baler twine

    12

    5607.29.00

    - - Other

    12

     

    - Of polyethylene or polypropylene:

     

    5607.41.00

    - - Binder or baler twine

    12

    5607.49.00

    - - Other

    12

    5607.50

    - Of other synthetic fibres:

     

    5607.50.10

    - - V-belt cord of man-made fibres treated with resorcinol formaldehyde; polyamide and polytetrafluoro-ethylene yarns measuring more than 10,000 decitex, of a kind used for sealing pumps, valves and similar articles

    12

    5607.50.90

    - - Other

    12

    5607.90

    - Other:

     

    5607.90.10

    - - Of artificial fibres

    12

    5607.90.20

    - - Of abaca (Manila hemp or Musa textilis Nee) or other hard (leaf) fibres

    12

    5607.90.30

    - - Of jute or other textile bast fibres of heading 53.03

    12

    5607.90.90

    - - Other

    12

     

     

     

    56.08

    Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials.

     

     

    - Of man-made textile materials:

     

    5608.11.00

    - - Made up fishing nets

    12

    5608.19

    - - Other:

     

    5608.19.20

    - - - Net bags

    12

    5608.19.90

    - - - Other

    10

    5608.90

    - Other:

     

    5608.90.10

    - - Net bags

    12

    5608.90.90

    - - Other

    10

     

     

     

    5609.00.00

    Articles of yarn, strip or the like of heading 54.04 or 54.05, twine, cordage, rope or cables, not elsewhere specified or included.

    12

    Chapter 57

    Carpets and other textile floor coverings

    Notes.

    1. For the purposes of this Chapter, the term “carpets and other textile floor coverings” means floor coverings in which textile materials serve as the exposed surface of the article when in use and includes articles having the characteristics of textile floor coverings but intended for use for other purposes.

    2. This Chapter does not cover floor covering underlays.

    Code

    Description

    Vat
    (%)

     

     

     

    57.01

    Carpets and other textile floor coverings, knotted, whether or not made up.

     

    5701.10

    - Of wool or fine animal hair:

     

    5701.10.10

    - - Prayer rugs

    12

    5701.10.90

    - - Other

    12

    5701.90

    - Of other textile materials:

     

     

    - - Of cotton:

     

    5701.90.11

    - - - Prayer rugs

    12

    5701.90.19

    - - - Other

    12

     

    - - Other:

     

    5701.90.91

    - - - Prayer rugs

    12

    5701.90.99

    - - - Other

    12

     

     

     

    57.02

    Carpets and other textile floor coverings, woven, not tufted or flocked, whether or not made up, including “Kelem”, “Schumacks”, “Karamanie” and similar hand-woven rugs.

     

    5702.10.00

    - “Kelem”, “Schumacks”, “Karamanie” and similar hand-woven rugs

    12

    5702.20.00

    - Floor coverings of coconut fibres (coir)

    12

     

    - Other, of pile construction, not made up:

     

    5702.31.00

    - - Of wool or fine animal hair

    12

    5702.32.00

    - - Of man-made textile materials

    12

    5702.39

    - - Of other textile materials:

     

    5702.39.10

    - - - Of cotton

    12

    5702.39.20

    - - - Of jute fibres

    12

    5702.39.90

    - - - Other

    12

     

    - Other, of pile construction, made up:

     

    5702.41

    - - Of wool or fine animal hair:

     

    5702.41.10

    - - - Prayer rugs

    12

    5702.41.90

    - - - Other

    12

    5702.42

    - - Of man-made textile materials:

     

    5702.42.10

    - - - Prayer rugs

    12

    5702.42.90

    - - - Other

    12

    5702.49

    - - Of other textile materials:

     

     

    - - - Of cotton:

     

    5702.49.11

    - - - - Prayer rugs

    12

    5702.49.19

    - - - - Other

    12

    5702.49.20

    - - - Of jute fibres

    12

    5702.49.90

    - - - Other

    12

    5702.50

    - Other, not of pile construction, not made up:

     

    5702.50.10

    - - Of cotton

    12

    5702.50.20

    - - Of jute fibres

    12

    5702.50.90

    - - Other

    12

     

    - Other, not of pile construction, made up:

     

    5702.91

    - - Of wool or fine animal hair:

     

    5702.91.10

    - - - Prayer rugs

    12

    5702.91.90

    - - - Other

    12

    5702.92

    - - Of man-made textile materials:

     

    5702.92.10

    - - - Prayer rugs

    12

    5702.92.90

    - - - Other

    12

    5702.99

    - - Of other textile materials:

     

     

    - - - Of cotton:

     

    5702.99.11

    - - - - Prayer rugs

    12

    5702.99.19

    - - - - Other

    12

    5702.99.20

    - - - Of jute fibres

    12

    5702.99.90

    - - - Other

    12

     

     

     

    57.03

    Carpets and other textile floor coverings, tufted, whether or not made up.

     

    5703.10

    - Of wool or fine animal hair:

     

    5703.10.10

    - - Floor mats, of a kind used for motor vehicles of heading 87.02, 87.03 or 87.04

    12

    5703.10.20

    - - Prayer rugs

    12

    5703.10.90

    - - Other

    12

    5703.20

    - Of nylon or other polyamides:

     

    5703.20.10

    - - Prayer rugs

    12

    5703.20.90

    - - Other

    12

    5703.30

    - Of other man-made textile materials:

     

    5703.30.10

    - - Prayer rugs

    12

    5703.30.90

    - - Other

    12

    5703.90

    - Of other textile materials:

     

     

    - - Of cotton:

     

    5703.90.11

    - - - Prayer rugs

    12

    5703.90.19

    - - - Other

    12

     

    - - Of jute fibres:

     

    5703.90.21

    - - - Floor mats, of a kind used for motor vehicles of heading 87.02, 87.03 or 87.04

    12

    5703.90.29

    - - - Other

    12

     

    - - Other:

     

    5703.90.91

    - - - Floor mats, of a kind used for motor vehicles of heading 87.02, 87.03 or 87.04

    12

    5703.90.99

    - - - Other

    12

     

     

     

    57.04

    Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up.

     

    5704.10.00

    - Tiles, having a maximum surface area of 0.3 m2

    12

    5704.90.00

    - Other

    12

     

     

     

    57.05

    Other carpets and other textile floor coverings, whether or not made up.

     

     

    - Of cotton:

     

    5705.00.11

    - - Prayer rugs

    12

    5705.00.19

    - - Other

    12

     

    - Of jute fibres:

     

    5705.00.21

    - - Non-woven floor coverings, of a kind used for motor vehicles of heading 87.02, 87.03 or 87.04

    12

    5705.00.29

    - - Other

    12

     

    - Other:

     

    5705.00.91

    - - Prayer rugs

    12

    5705.00.92

    - - Non-woven floor coverings, of a kind used for motor vehicles of heading 87.02, 87.03 or 87.04

    12

    5705.00.99

    - - Other

    12

    Chapter 58

    Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery

    Notes.

    1. This Chapter does not apply to textile fabrics referred to in Note 1 to Chapter 59, impregnated, coated, covered or laminated, or to other goods of Chapter 59.

    2. Heading 58.01 also includes woven weft pile fabrics which have not yet had the floats cut, at which stage they have no pile standing up.

    3. For the purposes of heading 58.03, “gauze” means a fabric with a warp composed wholly or in part of standing or ground threads and crossing or doup threads which cross the standing or ground threads making a half turn, a complete turn or more to form loops through which weft threads pass.

    4. Heading 58.04 does not apply to knotted net fabrics of twine, cordage or rope, of heading 56.08.

    5. For the purposes of heading 58.06, the expression “narrow woven fabrics” means:

    (a) Woven fabrics of a width not exceeding 30 cm, whether woven as such or cut from wider pieces, provided with selvedges (woven, gummed or otherwise made) on both edges;

    (b) Tubular woven fabrics of a flattened width not exceeding 30 cm; and

    (c) Bias binding with folded edges, of a width when unfolded not exceeding 30 cm.

    Narrow woven fabrics with woven fringes are to be classified in heading 58.08.

    6. In heading 58.10, the expression “embroidery” means, inter alia, embroidery with metal or glass thread on a visible ground of textile fabric, and sewn appliqué work of sequins, beads or ornamental motifs of textile or other materials. The heading does not apply to needlework tapestry (heading 58.05).

    7. In addition to the products of heading 58.09, this Chapter also includes articles made of metal thread and of a kind used in apparel, as furnishing fabrics or for similar purposes.

    Code

    Description

    Vat
    (%)

    (%)

     

     

     

    58.01

    Woven pile fabrics and chenille fabrics, other than fabrics of heading 58.02 or 58.06.

     

    5801.10

    - Of wool or fine animal hair:

     

    5801.10.10

    - - Impregnated, coated, covered or laminated

    12

    5801.10.90

    - - Other

    12

     

    - Of cotton:

     

    5801.21

    - - Uncut weft pile fabrics:

     

    5801.21.10

    - - - Impregnated, coated, covered or laminated

    12

    5801.21.90

    - - - Other

    12

    5801.22

    - - Cut corduroy:

     

    5801.22.10

    - - - Impregnated, coated, covered or laminated

    12

    5801.22.90

    - - - Other

    12

    5801.23

    - - Other weft pile fabrics:

     

    5801.23.10

    - - - Impregnated, coated, covered or laminated

    12

    5801.23.90

    - - - Other

    12

    5801.26

    - - Chenille fabrics:

     

    5801.26.10

    - - - Impregnated, coated, covered or laminated

    12

    5801.26.90

    - - - Other

    12

    5801.27

    - - Warp pile fabrics:

     

    5801.27.10

    - - - Impregnated, coated, covered or laminated

    12

    5801.27.90

    - - - Other

    12

     

    - Of man-made fibres:

     

    5801.31

    - - Uncut weft pile fabrics:

     

    5801.31.10

    - - - Impregnated, coated, covered or laminated

    12

    5801.31.90

    - - - Other

    12

    5801.32

    - - Cut corduroy:

     

    5801.32.10

    - - - Impregnated, coated, covered or laminated

    12

    5801.32.90

    - - - Other

    12

    5801.33

    - - Other weft pile fabrics:

     

    5801.33.10

    - - - Impregnated, coated, covered or laminated

    12

    5801.33.90

    - - - Other

    12

    5801.36

    - - Chenille fabrics:

     

    5801.36.10

    - - - Impregnated, coated, covered or laminated

    12

    5801.36.90

    - - - Other

    12

    5801.37

    - - Warp pile fabrics:

     

    5801.37.10

    - - - Impregnated, coated, covered or laminated

    12

    5801.37.90

    - - - Other

    12

    5801.90

    - Of other textile materials:

     

     

    - - Of silk:

     

    5801.90.11

    - - - Impregnated, coated, covered or laminated

    12

    5801.90.19

    - - - Other

    12

     

    - - Other:

     

    5801.90.91

    - - - Impregnated, coated, covered or laminated

    12

    5801.90.99

    - - - Other

    12

     

     

     

    58.02

    Terry towelling and similar woven terry fabrics, other than narrow fabrics of heading 58.06; tufted textile fabrics, other than products of heading 57.03.

     

     

    - Terry towelling and similar woven terry fabrics, of cotton:

     

    5802.11.00

    - - Unbleached

    12

    5802.19.00

    - - Other

    12

    5802.20.00

    - Terry towelling and similar woven terry fabrics, of other textile materials

    12

    5802.30

    - Tufted textile fabrics:

     

    5802.30.10

    - - Impregnated, coated or covered

    12

    5802.30.20

    - - Woven, of cotton or of man-made fibres

    12

    5802.30.30

    - - Woven, of other materials

    12

    5802.30.90

    - - Other

    12

     

     

     

    58.03

    Gauze, other than narrow fabrics of heading 58.06.

     

    5803.00.10

    - Of cotton

    12

    5803.00.20

    - Of man-made fibres

    12

     

    - Other:

     

    5803.00.91

    - - Of a kind used to cover crops

    12

    5803.00.99

    - - Other

    12

     

     

     

    58.04

    Tulles and other net fabrics, not including woven, knitted or crocheted fabrics; lace in the piece, in strips or in motifs, other than fabrics of headings 60.02 to 60.06.

     

    5804.10

    - Tulles and other net fabrics:

     

     

    - - Of silk:

     

    5804.10.11

    - - - Impregnated, coated, covered or laminated

    12

    5804.10.19

    - - - Other

    12

     

    - - Of cotton:

     

    5804.10.21

    - - - Impregnated, coated, covered or laminated

    12

    5804.10.29

    - - - Other

    12

     

    - - Other:

     

    5804.10.91

    - - - Impregnated, coated, covered or laminated

    12

    5804.10.99

    - - - Other

    12

     

    - Mechanically made lace:

     

    5804.21

    - - Of man-made fibres:

     

    5804.21.10

    - - - Impregnated, coated, covered or laminated

    12

    5804.21.90

    - - - Other

    12

    5804.29

    - - Of other textile materials:

     

    5804.29.10

    - - - Impregnated, coated, covered or laminated

    12

    5804.29.90

    - - - Other

    12

    5804.30.00

    - Hand-made lace

    12

     

     

     

    58.05

    Hand-woven tapestries of the types Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up.

     

    5805.00.10

    - Of cotton

    12

    5805.00.90

    - Other

    12

     

     

     

    58.06

    Narrow woven fabrics, other than goods of heading 58.07; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs).

     

    5806.10

    - Woven pile fabrics (including terry towelling and similar terry fabrics) and chenille fabrics:

     

    5806.10.10

    - - Of silk

    12

    5806.10.20

    - - Of cotton

    12

    5806.10.90

    - - Other

    12

    5806.20

    - Other woven fabrics, containing by weight 5% or more of elastomeric yarn or rubber thread:

     

    5806.20.10

    - - Sports tape of a kind used to wrap sports equipment grips

    12

    5806.20.90

    - - Other

    12

     

    - Other woven fabrics:

     

    5806.31

    - - Of cotton:

     

    5806.31.10

    - - - Narrow woven fabrics suitable for the manufacture of inked ribbons for typewriters or similar machines

    12

    5806.31.20

    - - - Backing of a kind used for electrical insulating paper

    12

    5806.31.90

    - - - Other

    12

    5806.32

    - - Of man-made fibres:

     

    5806.32.10

    - - - Narrow woven fabrics suitable for the manufacture of inked ribbons for typewriters or similar machines; safety seat belt fabrics

    12

    5806.32.40

    - - - Backing of a kind used for electrical insulating paper

    12

    5806.32.90

    - - - Other

    12

    5806.39

    - - Of other textile materials:

     

    5806.39.10

    - - - Of silk

    12

     

    - - - Other:

     

    5806.39.91

    - - - - Backing of a kind used for electrical insulating paper

    12

    5806.39.99

    - - - - Other

    12

    5806.40.00

    - Fabrics consisting of warp without weft assembled by means of an adhesive (bolducs)

    12

     

     

     

    58.07

    Labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or size, not embroidered.

     

    5807.10.00

    - Woven

    12

    5807.90.00

    - Other

    12

     

     

     

    58.08

    Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles.

     

    5808.10

    - Braids in the piece:

     

    5808.10.10

    - - Combined with rubber thread

    12

    5808.10.90

    - - Other

    12

    5808.90

    - Other:

     

    5808.90.10

    - - Combined with rubber thread

    12

    5808.90.90

    - - Other

    12

     

     

     

    5809.00.00

    Woven fabrics of metal thread and woven fabrics of metallised yarn of heading 56.05, of a kind used in apparel, as furnishing fabrics or for similar purposes, not elsewhere specified or included.

    12

     

     

     

    58.10

    Embroidery in the piece, in strips or in motifs.

     

    5810.10.00

    - Embroidery without visible ground

    12

     

    - Other embroidery:

     

    5810.91.00

    - - Of cotton

    12

    5810.92.00

    - - Of man-made fibres

    12

    5810.99.00

    - - Of other textile materials

    12

     

     

     

    58.11

    Quilted textile products in the piece, composed of one or more layers of textile materials assembled with padding by stitching or otherwise, other than embroidery of heading 58.10.

     

    5811.00.10

    - Of wool or fine or coarse animal hair

    12

    5811.00.90

    - Other

    12

    Chapter 59

    Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use

    Notes.

    1. Except where the context otherwise requires, for the purposes of this Chapter the expression “textile fabrics” applies only to the woven fabrics of Chapters 50 to 55 and headings 58.03 and 58.06, the braids and ornamental trimmings in the piece of heading 58.08 and the knitted or crocheted fabrics of headings 60.02 to 60.06.

    2. Heading 59.03 applies to:

    (a) Textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square metre and whatever the nature of the plastic material (compact or cellular), other than:

    (1) Fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually Chapters 50 to 55, 58 or 60); for the purpose of this provision, no account should be taken of any resulting change of colour;

    (2) Products which cannot, without fracturing, be bent manually around a cylinder of a diameter of 7 mm, at a temperature between 15oC and 30oC (usually Chapter 39);

    (3) Products in which the textile fabric is either completely embedded in plastics or entirely coated or covered on both sides with such material, provided that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of colour (Chapter 39);

    (4) Fabrics partially coated or partially covered with plastics and bearing designs resulting from these treatments (usually Chapters 50 to 55, 58 or 60);

    (5) Plates, sheets or strip of cellular plastics, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (Chapter 39); or

    (6) Textile products of heading 58.11;

    (b) Fabrics made from yarn, strip or the like, impregnated, coated, covered or sheathed with plastics, of heading 56.04.

    3. For the purposes of heading 59.05, the expression “textile wall coverings” applies to products in rolls, of a width of not less than 45 cm, suitable for wall or ceiling decoration, consisting of a textile surface which has been fixed on a backing or has been treated on the back (impregnated or coated to permit pasting).

    This heading does not, however, apply to wall coverings consisting of textile flock or dust fixed directly on a backing of paper (heading 48.14) or on a textile backing (generally heading 59.07).

    4. For the purposes of heading 59.06, the expression “rubberised textile fabrics” means:

    (a) Textile fabrics impregnated, coated, covered or laminated with rubber,

    (i) Weighing not more than 1,500 g/m2; or

    (ii) Weighing more than 1,500 g/m2 and containing more than 50 % by weight of textile material;

    (b) Fabrics made from yarn, strip or the like, impregnated, coated, covered or sheathed with rubber, of heading 56.04; and

    (c) Fabrics composed of parallel textile yarns agglomerated with rubber, irrespective of their weight per square metre.

    This heading does not, however, apply to plates, sheets or strip of cellular rubber, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (Chapter 40), or textile products of heading 58.11.

    5. Heading 59.07 does not apply to:

    (a) Fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually Chapters 50 to 55, 58 or 60); for the purpose of this provision, no account should be taken of any resulting change of colour;

    (b) Fabrics painted with designs (other than painted canvas being theatrical scenery, studio back-cloths or the like);

    (c) Fabrics partially covered with flock, dust, powdered cork or the like and bearing designs resulting from these treatments; however, imitation pile fabrics remain classified in this heading;

    (d) Fabrics finished with normal dressings having a basis of amylaceous or similar substances;

    (e) Wood veneered on a backing of textile fabrics (heading 44.08);

    (f) Natural or artificial abrasive powder or grain, on a backing of textile fabrics (heading 68.05);

    (g) Agglomerated or reconstituted mica, on a backing of textile fabrics (heading 68.14); or

    (h) Metal foil on a backing of textile fabrics (generally Section XIV or XV).

    6. Heading 59.10 does not apply to:

    (a) Transmission or conveyor belting, of textile material, of a thickness of less than 3 mm; or

    (b) Transmission or conveyor belts or belting of textile fabric impregnated, coated, covered or laminated with rubber or made from textile yarn or cord impregnated, coated, covered or sheathed with rubber (heading 40.10).

    7. Heading 59.11 applies to the following goods, which do not fall in any other heading of Section XI:

    (a) Textile products in the piece, cut to length or simply cut to rectangular (including square) shape (other than those having the character of the products of headings 59.08 to 59.10), the following only:

    (i) Textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber, leather or other material, of a kind used for card clothing, and similar fabrics of a kind used for other technical purposes, including narrow fabrics made of velvet impregnated with rubber, for covering weaving spindles (weaving beams);

    (ii) Bolting cloth;

    (iii) Straining cloth of a kind used in oil presses or the like, of textile material or of human hair;

    (iv) Flat woven textile fabrics with multiple warp or weft, whether or not felted, impregnated or coated, of a kind used in machinery or for other technical purposes;

    (v) Textile fabrics reinforced with metal, of a kind used for technical purposes;

    (vi) Cords, braids and the like, whether or not coated, impregnated or reinforced with metal, of a kind used in industry as packing or lubricating materials;

    (b) Textile articles (other than those of headings 59.08 to 59.10) of a kind used for technical purposes (for example, textile fabrics and felts, endless or fitted with linking devices, of a kind used in paper-making or similar machines (for example, for pulp or asbestos-cement), gaskets, washers, polishing discs and other machinery parts).

    Code

    Description

    Vat
    (%)

    (%)

     

     

     

    59.01

    Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations.

     

    5901.10.00

    - Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like

    12

    5901.90

    - Other:

     

    5901.90.10

    - - Tracing cloth

    12

    5901.90.20

    - - Prepared painting canvas

    12

    5901.90.90

    - - Other

    12

     

     

     

    59.02

    Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon.

     

    5902.10

    - Of nylon or other polyamides:

     

     

    - - Chafer fabric, rubberised:

     

    5902.10.11

    - - - Of nylon-6 yarn

    3

    5902.10.19

    - - - Other

    5

     

    - - Other:

     

    5902.10.91

    - - - Of nylon-6 yarn

    10

    5902.10.99

    - - - Other

    5

    5902.20

    - Of polyesters:

     

    5902.20.20

    - - Chafer fabric, rubberised

    0

     

    - - Other:

     

    5902.20.91

    - - - Containing cotton

    3

    5902.20.99

    - - - Other

    5

    5902.90

    - Other:

     

    5902.90.10

    - - Chafer fabric, rubberised

    0

    5902.90.90

    - - Other

    0

     

     

     

    59.03

    Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 59.02.

     

    5903.10.00

    - With poly(vinyl chloride)

    12

    5903.20.00

    - With polyurethane

    12

    5903.90.00

    - Other

    12

     

     

     

    59.04

    Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape.

     

    5904.10.00

    - Linoleum

    12

    5904.90.00

    - Other

    12

     

     

     

    59.05

    Textile wall coverings.

     

    5905.00.10

    - Of wool or fine or coarse animal hair

    12

    5905.00.90

    - Other

    12

     

     

     

    59.06

    Rubberised textile fabrics, other than those of heading 59.02.

     

    5906.10.00

    - Adhesive tape of a width not exceeding 20 cm

    12

     

    - Other:

     

    5906.91.00

    - - Knitted or crocheted

    10

    5906.99

    - - Other:

     

    5906.99.10

    - - - Rubberised sheeting suitable for hospital use

    5

    5906.99.90

    - - - Other

    5

     

     

     

    59.07

    Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like.

     

    5907.00.10

    - Fabrics impregnated, coated or covered with oil or oil-based preparations

    12

    5907.00.30

    - Fabrics impregnated, coated or covered with fire resistant substances

    5

    5907.00.40

    - Fabrics impregnated, coated or covered with flock velvet, the entire surface of which is covered with textile flock

    10

    5907.00.50

    - Fabrics impregnated, coated or covered with wax, tar, bitumen or similar products

    10

    5907.00.60

    - Fabrics impregnated, coated or covered with other substances

    12

    5907.00.90

    - Other

    12

     

     

     

    59.08

    Textile wicks, woven, plaited or knitted, for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated.

     

    5908.00.10

    - Wicks; incandescent gas mantles

    12

    5908.00.90

    - Other

    12

     

     

     

    59.09

    Textile hosepiping and similar textile tubing, with or without lining, armour or accessories of other materials.

     

    5909.00.10

    - Fire hoses

    0

    5909.00.90

    - Other

    0

     

     

     

    5910.00.00

    Transmission or conveyor belts or belting, of textile material, whether or not impregnated, coated, covered or laminated with plastics, or reinforced with metal or other material.

    6

     

     

     

    59.11

    Textile products and articles, for technical uses, specified in Note 7 to this Chapter.

     

    5911.10.00

    - Textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber, leather or other material, of a kind used for card clothing, and similar fabrics of a kind used for other technical purposes, including narrow fabrics made of velvet impregnated with rubber, for covering weaving spindles (weaving beams)

    0

    5911.20.00

    - Bolting cloth, whether or not made up

    0

     

    - Textile fabrics and felts, endless or fitted with linking devices, of a kind used in paper-making or similar machines (for example, for pulp or asbestos-cement):

     

    5911.31.00

    - - Weighing less than 650 g/m2

    0

    5911.32.00

    - - Weighing 650 g/m2 or more

    0

    5911.40.00

    - Straining cloth of a kind used in oil presses or the like, including that of human hair

    0

    5911.90

    - Other:

     

    5911.90.10

    - - Gaskets and seals

    0

    5911.90.90

    - - Other

    0

    Chapter 60

    Knitted or crocheted fabrics

    Notes.

    1. This Chapter does not cover:

    (a) Crochet lace of heading 58.04;

    (b) Labels, badges or similar articles, knitted or crocheted, of heading 58.07; or

    (c) Knitted or crocheted fabrics, impregnated, coated, covered or laminated, of Chapter 59.

    However, knitted or crocheted pile fabrics, impregnated, coated, covered or laminated, remain classified in heading 60.01.

    2. This Chapter also includes fabrics made of metal thread and of a kind used in apparel, as furnishing fabrics or for similar purposes.

    3. Throughout the Nomenclature any reference to “knitted” goods includes a reference to stitch-bonded goods in which the chain stitches are formed of textile yarn.

    Code

    Description

    Vat
    (%)

     

     

     

    60.01

    Vải có tạo vòng lông, kể cả các loại vải “vòng lông dài” và vải khăn lông, dệt kim hoặc móc.

     

    6001.10.00

    - “Long pile” fabrics:

    12

     

    - Looped pile fabrics:

     

    6001.21.00

    - - Of cotton

    12

    6001.22.00

    - - Of man-made fibres

    12

    6001.29.00

    - - Of other textile materials

    12

     

    - Other:

     

    6001.91.00

    - - Of cotton

    12

    6001.92

    - - Of man-made fibres:

     

    6001.92.20

    - - - Pile fabrics of 100% polyester staple fibres, of a width not less than 63.5 mm but not more than 76.2 mm, suitable for use in the manufacture of paint rollers

    12

    6001.92.30

    - - - Containing elastomeric yarn or rubber thread

    12

    6001.92.90

    - - - Other

    12

    6001.99

    - - Of other textile materials:

     

     

    - - - Unbleached, not mercerised:

     

    6001.99.11

    - - - - Containing elastomeric yarn or rubber thread

    12

    6001.99.19

    - - - - Other

    12

     

    - - - Other:

     

    6001.99.91

    - - - - Containing elastomeric yarn or rubber thread

    12

    6001.99.99

    - - - - Other

    12

     

     

     

    60.02

    Knitted or crocheted fabrics of a width not exceeding 30 cm, containing by weight 5% or more of elastomeric yarn or rubber thread, other than those of heading 60.01.

     

    6002.40.00

    - Containing by weight 5% or more of elastomeric yarn but not containing rubber thread

    12

    6002.90.00

    - Other

    12

     

     

     

    60.03

    Knitted or crocheted fabrics of a width not exceeding 30 cm, other than those of heading 60.01 or 60.02.

     

    6003.10.00

    - Of wool or fine animal hair

    12

    6003.20.00

    - Of cotton

    12

    6003.30.00

    - Of synthetic fibres

    12

    6003.40.00

    - Of artificial fibres

    12

    6003.90.00

    - Other

    12

     

     

     

    60.04

    Knitted or crocheted fabrics of a width exceeding 30 cm, containing by weight 5% or more of elastomeric yarn or rubber thread, other than those of heading 60.01.

     

    6004.10

    - Containing by weight 5% or more of elastomeric yarn but not containing rubber thread:

     

    6004.10.10

    - - Containing by weight not more than 20% of elastomeric yarn

    12

    6004.10.90

    - - Other

    12

    6004.90.00

    - Other

    12

     

     

     

    60.05

    Warp knit fabrics (including those made on galloon knitting machines), other than those of headings 60.01 to 60.04.

     

     

    - Of cotton:

     

    6005.21.00

    - - Unbleached or bleached

    12

    6005.22.00

    - - Dyed

    12

    6005.23.00

    - - Of yarns of different colours

    12

    6005.24.00

    - - Printed

    12

     

    - Of synthetic fibres:

     

    6005.31

    - - Unbleached or bleached:

     

    6005.31.10

    - - - Knitted swimwear fabrics of polyester and polybutylene terephthalate in which polyester predominates by weight

    12

    6005.31.90

    - - - Other

    12

    6005.32

    - - Dyed:

     

    6005.32.10

    - - - Knitted swimwear fabrics of polyester and polybutylene terephthalate in which polyester predominates by weight

    12

    6005.32.90

    - - - Other

    12

    6005.33

    - - Of yarns of different colours:

     

    6005.33.10

    - - - Knitted swimwear fabrics of polyester and polybutylene terephthalate in which polyester predominates by weight

    12

    6005.33.90

    - - - Other

    12

    6005.34

    - - Printed:

     

    6005.34.10

    - - - Knitted swimwear fabrics of polyester and polybutylene terephthalate in which polyester predominates by weight

    12

    6005.34.90

    - - - Other

    12

     

    - Of artificial fibres:

     

    6005.41.00

    - - Unbleached or bleached

    12

    6005.42.00

    - - Dyed

    12

    6005.43.00

    - - Of yarns of different colours

    12

    6005.44.00

    - - Printed

    12

    6005.90

    - Other:

     

    6005.90.10

    - - Of wool or fine animal hair

    12

    6005.90.90

    - - Other

    12

     

     

     

    60.06

    Other knitted or crocheted fabrics.

     

    6006.10.00

    - Of wool or fine animal hair

    12

     

    - Of cotton:

     

    6006.21.00

    - - Unbleached or bleached

    12

    6006.22.00

    - - Dyed

    12

    6006.23.00

    - - Of yarns of different colours

    12

    6006.24.00

    - - Printed

    12

     

    - Of synthetic fibres:

     

    6006.31

    - - Unbleached or bleached:

     

    6006.31.10

    - - - Nylon fibre mesh of a kind used as backing material for mosaic tiles

    12

    6006.31.20

    - - - Elastic (combined with rubber threads)

    12

    6006.31.90

    - - - Other

    12

    6006.32

    - - Dyed:

     

    6006.32.10

    - - - Nylon fibre mesh of a kind used as backing material for mosaic tiles

    12

    6006.32.20

    - - - Elastic (combined with rubber threads)

    12

    6006.32.90

    - - - Other

    12

    6006.33

    - - Of yarns of different colours:

     

    6006.33.10

    - - - Elastic (combined with rubber threads)

    12

    6006.33.90

    - - - Other

    12

    6006.34

    - - Printed:

     

    6006.34.10

    - - - Elastic (combined with rubber threads)

    12

    6006.34.90

    - - - Other

    12

     

    - Of artificial fibres:

     

    6006.41

    - - Unbleached or bleached:

     

    6006.41.10

    - - - Elastic (combined with rubber threads)

    12

    6006.41.90

    - - - Other

    12

    6006.42

    - - Dyed:

     

    6006.42.10

    - - - Elastic (combined with rubber threads)

    12

    6006.42.90

    - - - Other

    12

    6006.43

    - - Of yarns of different colours:

     

    6006.43.10

    - - - Elastic (combined with rubber threads)

    12

    6006.43.90

    - - - Other

    12

    6006.44

    - - Printed:

     

    6006.44.10

    - - - Elastic (combined with rubber threads)

    12

    6006.44.90

    - - - Other

    12

    6006.90.00

    - Other

    12

    Chapter 61

    Articles of apparel and clothing accessories, knitted or crocheted

    Notes.

    1. This Chapter applies only to made up knitted or crocheted articles.

    2. This Chapter does not cover:

    (a) Goods of heading 62.12;

    (b) Worn clothing or other worn articles of heading 63.09; or

    (c) Orthopaedic appliances, surgical belts, trusses or the like (heading 90.21).

    3. For the purposes of headings 61.03 and 61.04:

    (a) The term “suit” means a set of garments composed of two or three pieces made up, in respect of their outer surface, in identical fabric and comprising:

    - one suit coat or jacket the outer shell of which, exclusive of sleeves, consists of four or more panels, designed to cover the upper part of the body, possibly with a tailored waistcoat in addition whose front is made from the same fabric as the outer surface of the other components of the set and whose back is made from the same fabric as the lining of the suit coat or jacket; and

    - one garment designed to cover the lower part of the body and consisting of trousers, breeches or shorts (other than swimwear), a skirt or a divided skirt, having neither braces nor bibs.

    All of the components of a “suit” must be of the same fabric construction, colour and composition; they must also be of the same style and of corresponding or compatible size. However, these components may have piping (a strip of fabric sewn into the seam) in a different fabric.

    If several separate components to cover the lower part of the body are presented together (for example, two pairs of trousers or trousers and shorts, or a skirt or divided skirt and trousers), the constituent lower part shall be one pair of trousers or, in the case of women’s or girls’ suits, the skirt or divided skirt, the other garments being considered separately.

    The term “suit” includes the following sets of garments, whether or not they fulfil all the above conditions:

    - morning dress, comprising a plain jacket (cutaway) with rounded tails hanging well down at the back and striped trousers;

    - evening dress (tailcoat), generally made of black fabric, the jacket of which is relatively short at the front, does not close and has narrow skirts cut in at the hips and hanging down behind;

    - dinner jacket suits, in which the jacket is similar in style to an ordinary jacket (though perhaps revealing more of the shirt front), but has shiny silk or imitation silk lapels.

    (b) The term “ensemble” means a set of garments (other than suits and articles of heading 61.07, 61.08 or 61.09), composed of several pieces made up in identical fabric, put up for retail sale, and comprising:

    - one garment designed to cover the upper part of the body, with the exception of pullovers which may form a second upper garment in the sole context of twin sets, and of waistcoats which may also form a second upper garment, and

    - one or two different garments, designed to cover the lower part of the body and consisting of trousers, bib and brace overalls, breeches, shorts (other than swimwear), a skirt or a divided skirt.

    All of the components of an ensemble must be of the same fabric construction, style, colour and composition; they also must be of corresponding or compatible size. The term “ensemble” does not apply to track suits or ski suits, of heading 61.12.

    4. Headings 61.05 and 61.06 do not cover garments with pockets below the waist, with a ribbed waistband or other means of tightening at the bottom of the garment, or garments having an average of less than 10 stitches per linear centimetre in each direction counted on an area measuring at least 10 cm x 10 cm Heading 61.05 does not cover sleeveless garments.

    5. Heading 61.09 does not cover garments with a drawstring, ribbed waistband or other means of tightening at the bottom of the garment.

    6. For the purposes of heading 61.11:

    (a) The expression “babies’ garments and clothing accessories” means articles for young children of a body height not exceeding 86 cm;

    (b) Articles which are, prima facie, classifiable both in heading 61.11 and in other headings of this Chapter are to be classified in heading 61.11.

    7. For the purposes of heading 61.12, “ski suits” means garments or sets of garments which, by their general appearance and texture, are identifiable as intended to be worn principally for skiing (cross-country or alpine). They consist either of:

    (a) a “ski overall”, that is, a one-piece garment designed to cover the upper and the lower parts of the body; in addition to sleeves and a collar the ski overall may have pockets or footstraps; or

    (b) a “ski ensemble”, that is, a set of garments composed of two or three pieces, put up for retail sale and comprising:

    - one garment such as an anorak, wind-cheater, wind-jacket or similar article, closed by a slide fastener (zipper), possibly with a waistcoat in addition, and

    - one pair of trousers whether or not extending above waist-level, one pair of breeches or one bib and brace overall.

    The “ski ensemble” may also consist of an overall similar to the one mentioned in paragraph (a) above and a type of padded, sleeveless jacket worn over the overall.

    All the components of a “ski ensemble” must be made up in a fabric of the same texture, style and composition whether or not of the same colour; they also must be of corresponding or compatible size.

    8. Garments which are, prima facie, classifiable both in heading 61.13 and in other headings of this Chapter, excluding heading 61.11, are to be classified in heading 61.13.

    9. Garments of this Chapter designed for left over right closure at the front shall be regarded as men’s or boys’ garments, and those designed for right over left closure at the front as women’s or girls’ garments. These provisions do not apply where the cut of the garment clearly indicates that it is designed for one or other of the sexes.

    Garments which cannot be identified as either men’s or boys’ garments or as women’s or girls’ garments are to be classified in the headings covering women’s or girls’ garments.

    10. Articles of this Chapter may be made of metal thread.

    Code

    Description

    Vat
    (%)

    (%)

     

     

     

    61.01

    Men’s or boys’ overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, knitted or crocheted, other than those of heading 61.03.

     

    6101.20.00

    - Of cotton

    20

    6101.30.00

    - Of man-made fibres

    20

    6101.90.00

    - Of other textile materials

    20

     

     

     

    61.02

    Women’s or girls’ overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, knitted or crocheted, other than those of heading 61.04.

     

    6102.10.00

    - Of wool or fine animal hair

    20

    6102.20.00

    - Of cotton

    20

    6102.30.00

    - Of man-made fibres

    20

    6102.90.00

    - Of other textile materials

    20

     

     

     

    61.03

    Men’s or boys’ suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted.

     

    6103.10.00

    - Suits

    20

     

    - Ensembles:

     

    6103.22.00

    - - Of cotton

    20

    6103.23.00

    - - Of synthetic fibres

    20

    6103.29.00

    - - Of other textile materials

    20

     

    - Jackets and blazers:

     

    6103.31.00

    - - Of wool or fine animal hair

    20

    6103.32.00

    - - Of cotton

    20

    6103.33.00

    - - Of synthetic fibres

    20

    6103.39.00

    - - Of other textile materials

    20

     

    - Trousers, bib and brace overall, breeches and shorts:

     

    6103.41.00

    - - Of wool or fine animal hair

    20

    6103.42.00

    - - Of cotton

    20

    6103.43.00

    - - Of synthetic fibres

    20

    6103.49.00

    - - Of other textile materials

    20

     

     

     

    61.04

    Women’s or girls’ suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted.

     

     

    - Suits:

     

    6104.13.00

    - - Of synthetic fibres

    20

    6104.19

    - - Of other textile materials:

     

    6104.19.20

    - - - Of cotton

    20

    6104.19.90

    - - - Other

    20

     

    - Ensembles:

     

    6104.22.00

    - - Of cotton

    20

    6104.23.00

    - - Of synthetic fibres

    20

    6104.29.00

    - - Of other textile materials

    20

     

    - Jackets and blazers:

     

    6104.31.00

    - - Of wool or fine animal hair

    20

    6104.32.00

    - - Of cotton

    20

    6104.33.00

    - - Of synthetic fibres

    20

    6104.39.00

    - - Of other textile materials

    20

     

    - Dresses:

     

    6104.41.00

    - - Of wool or fine animal hair

    20

    6104.42.00

    - - Of cotton

    20

    6104.43.00

    - - Of synthetic fibres

    20

    6104.44.00

    - - Of artificial fibres

    20

    6104.49.00

    - - Of other textile materials

    20

     

    - Skirts and divided skirts:

     

    6104.51.00

    - - Of wool or fine animal hair

    20

    6104.52.00

    - - Of cotton

    20

    6104.53.00

    - - Of synthetic fibres

    20

    6104.59.00

    - - Of other textile materials

    20

     

    - Trousers, bib and brace overalls, breeches and shorts:

     

    6104.61.00

    - - Of wool or fine animal hair

    20

    6104.62.00

    - - Of cotton

    20

    6104.63.00

    - - Of synthetic fibres

    20

    6104.69.00

    - - Of other textile materials

    20

     

     

     

    61.05

    Men’s or boys’ shirts, knitted or crocheted.

     

    6105.10.00

    - Of cotton

    20

    6105.20.00

    - Of man-made fibres

    20

    6105.90.00

    - Of other textile materials

    20

     

     

     

    61.06

    Women’s or girls’ blouses, shirts and shirt-blouses, knitted or crocheted.

     

    6106.10.00

    - Of cotton

    20

    6106.20.00

    - Of man-made fibres

    20

    6106.90.00

    - Of other textile materials

    20

     

     

     

    61.07

    Men’s or boys’ underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles, knitted or crocheted.

     

     

    - Underpants and briefs:

     

    6107.11.00

    - - Of cotton

    20

    6107.12.00

    - - Of man-made fibres

    20

    6107.19.00

    - - Of other textile materials

    20

     

    - Nightshirts and pyjamas:

     

    6107.21.00

    - - Of cotton

    20

    6107.22.00

    - - Of man-made fibres

    20

    6107.29.00

    - - Of other textile materials

    20

     

    - Other:

     

    6107.91.00

    - - Of cotton

    20

    6107.99.00

    - - Of other textile materials

    20

     

     

     

    61.08

    Women’s or girls’ slips, petticoats, briefs, panties, nightdresses, pyjamas, négligés, bathrobes, dressing gowns and similar articles, knitted or crocheted.

     

     

    - Slips and petticoats:

     

    6108.11.00

    - - Of man-made fibres

    20

    6108.19

    - - Of other textile materials:

     

    6108.19.20

    - - - Of wool or fine animal hair

    20

    6108.19.30

    - - - Of cotton

    20

    6108.19.90

    - - - Other

    20

     

    - Briefs and panties:

     

    6108.21.00

    - - Of cotton

    20

    6108.22.00

    - - Of man-made fibres

    20

    6108.29.00

    - - Of other textile materials

    20

     

    - Nightdresses and pyjamas:

     

    6108.31.00

    - - Of cotton

    20

    6108.32.00

    - - Of man-made fibres

    20

    6108.39.00

    - - Of other textile materials

    20

     

    - Other:

     

    6108.91.00

    - - Of cotton

    20

    6108.92.00

    - - Of man-made fibres

    20

    6108.99.00

    - - Of other textile materials

    20

     

     

     

    61.09

    T-shirts, singlets and other vests, knitted or crocheted.

     

    6109.10

    - Of cotton:

     

    6109.10.10

    - - For men or boys

    20

    6109.10.20

    - - For women or girls

    20

    6109.90

    - Of other textile materials:

     

    6109.90.10

    - - For men or boys, of ramie, linen or silk

    20

    6109.90.20

    - - For men or boys, of other textile materials

    20

    6109.90.30

    - - For women or girls

    20

     

     

     

    61.10

    Jerseys, pullovers, cardigans, waistcoats and similar articles, knitted or crocheted.

     

     

    - Of wool or fine animal hair:

     

    6110.11.00

    - - Of wool

    20

    6110.12.00

    - - Of Kashmir (cashmere) goats

    20

    6110.19.00

    - - Other

    20

    6110.20.00

    - Of cotton

    20

    6110.30.00

    - Of man-made fibres

    20

    6110.90.00

    - Of other textile materials

    20

     

     

     

    61.11

    Babies’ garments and clothing accessories, knitted or crocheted.

     

    6111.20.00

    - Of cotton

    20

    6111.30.00

    - Of synthetic fibres

    20

    6111.90.00

    - Of other textile materials

    20

     

     

     

    61.12

    Track suits, ski suits and swimwear, knitted or crocheted.

     

     

    - Track suits:

     

    6112.11.00

    - - Of cotton

    20

    6112.12.00

    - - Of synthetic fibres

    20

    6112.19.00

    - - Of other textile materials

    20

    6112.20.00

    - Ski suits

    20

     

    - Men’s or boys’ swimwear:

     

    6112.31.00

    - - Of synthetic fibres

    20

    6112.39.00

    - - Of other textile materials

    20

     

    - Women’s or girls’ swimwear:

     

    6112.41.00

    - - Of synthetic fibres

    20

    6112.49.00

    - - Of other textile materials

    20

     

     

     

    61.13

    Garments, made up of knitted or crocheted fabrics of heading 59.03, 59.06 or 59.07.

     

    6113.00.10

    - Divers’ suits (wetsuits)

    20

    6113.00.30

    - Garments used for protection from fire

    5

    6113.00.40

    - Other protective work garments

    20

    6113.00.90

    - Other

    20

     

     

     

    61.14

    Other garments, knitted or crocheted.

     

    6114.20.00

    - Of cotton

    20

    6114.30

    - Of man-made fibres:

     

    6114.30.20

    - - Garments used for protection from fire

    5

    6114.30.90

    - - Other

    20

    6114.90.00

    - Of other textile materials

    20

     

     

     

    61.15

    Panty hose, tights, stockings, socks and other hosiery, including graduated compression hosiery (for example, stockings for varicose veins) and footwear without applied soles, knitted or crocheted.

     

    6115.10

    - Graduated compression hosiery (for example, stockings for varicose veins):

     

    6115.10.10

    - - Stockings for varicose veins, of synthetic fibres

    20

    6115.10.90

    - - Other

    20

     

    - Other panty hose and tights:

     

    6115.21.00

    - - Of synthetic fibres, measuring per single yarn less than 67 decitex

    20

    6115.22.00

    - - Of synthetic fibres, measuring per single yarn 67 decitex or more

    20

    6115.29

    - - Of other textile materials:

     

    6115.29.10

    - - - Of cotton

    20

    6115.29.90

    - - - Other

    20

    6115.30

    - Other women's full-length or knee-length hosiery, measuring per single yarn less than 67 decitex:

     

    6115.30.10

    - - Of cotton

    20

    6115.30.90

    - - Other

    20

     

    - Other:

     

    6115.94.00

    - - Of wool or fine animal hair

    20

    6115.95.00

    - - Of cotton

    20

    6115.96.00

    - - Of synthetic fibres

    20

    6115.99.00

    - - Of other textile materials

    20

     

     

     

    61.16

    Gloves, mittens and mitts, knitted or crocheted.

     

    6116.10

    - Impregnated, coated or covered with plastics or rubber:

     

    6116.10.10

    - - Divers' gloves

    20

    6116.10.90

    - - Other

    20

     

    - Other:

     

    6116.91.00

    - - Of wool or fine animal hair

    20

    6116.92.00

    - - Of cotton

    20

    6116.93.00

    - - Of synthetic fibres

    20

    6116.99.00

    - - Of other textile materials

    20

     

     

     

    61.17

    Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories.

     

    6117.10

    - Shawls, scarves, mufflers, mantillas, veils and the like:

     

    6117.10.10

    - - Of cotton

    20

    6117.10.90

    - - Other

    20

    6117.80

    - Other accessories:

     

     

    - - Ties, bow ties and cravats:

     

    6117.80.11

    - - - Of wool or fine animal hair

    20

    6117.80.19

    - - - Other

    20

    6117.80.20

    - - Wrist bands, knee bands or ankle bands

    20

    6117.80.90

    - - Other

    20

    6117.90.00

    - Parts

    20

    Chapter 62

    Articles of apparel and clothing accessories, not knitted or crocheted

    Notes.

    1. This Chapter applies only to made up articles of any textile fabric other than wadding, excluding knitted or crocheted articles (other than those of heading 62.12).

    2. This Chapter does not cover:

    (a) Worn clothing or other worn articles of heading 63.09; or

    (b) Orthopaedic appliances, surgical belts, trusses or the like (heading 90.21).

    3. For the purposes of headings 62.03 and 62.04:

    (a) The term “suit” means a set of garments composed of two or three pieces made up, in respect of their outer surface, in identical fabric and comprising:

    - one suit coat or jacket the outer shell of which, exclusive of sleeves, consists of four or more panels, designed to cover the upper part of the body, possibly with a tailored waistcoat in addition whose front is made from the same fabric as the outer surface of the other components of the set and whose back is made from the same fabric as the lining of the suit coat or jacket; and

    - one garment designed to cover the lower part of the body and consisting of trousers, breeches or shorts (other than swimwear), a skirt or a divided skirt, having neither braces nor bibs.

    All of the components of a “suit” must be of the same fabric construction, colour and composition; they must also be of the same style and of corresponding or compatible size. However, these components may have piping (a strip of fabric sewn into the seam) in a different fabric.

    If several separate components to cover the lower part of the body are presented together (for example, two pairs of trousers or trousers and shorts, or a skirt or divided skirt and trousers), the constituent lower part shall be one pair of trousers or, in the case of women’s or girls’ suits, the skirt or divided skirt, the other garments being considered separately.

    The term “suit” includes the following sets of garments, whether or not they fulfil all the above conditions:

    - Morning dress, comprising a plain jacket (cutaway) with rounded tails hanging well down at the back and striped trousers;

    - Evening dress (tailcoat), generally made of black fabric, the jacket of which is relatively short at the front, does not close and has narrow skirts cut in at the hips and hanging down behind;

    - Dinner jacket suits, in which the jacket is similar in style to an ordinary jacket (though perhaps revealing more of the shirt front), but has shiny silk or imitation silk lapels.

    (b) The term “ensemble” means a set of garments (other than suits and articles of heading 62.07 or 62.08), composed of several pieces made up in identical fabric, put up for retail sale, and comprising:

    - One garment designed to cover the upper part of the body, with the exception of waistcoats which may also form a second upper garment, and

    - One or two different garments, designed to cover the lower part of the body and consisting of trousers, bib and brace overalls, breeches, shorts (other than swimwear), a skirt or a divided skirt.

    All of the components of an ensemble must be of the same fabric construction, style, colour and composition; they also must be of corresponding or compatible size. The term “ensemble” does not apply to track suits or ski suits, of heading 62.11.

    4. For the purposes of heading 62.09:

    (a) The expression “babies’ garments and clothing accessories” means articles for young children of a body height not exceeding 86 cm;

    (b) Articles which are, prima facie, classifiable both in heading 62.09 and in other headings of this Chapter are to be classified in heading 62.09.

    5. Garments which are, prima facie, classifiable both in heading 62.10 and in other headings of this Chapter, excluding heading 62.09, are to be classified in heading 62.10.

    6. For the purposes of heading 62.11, “ski suits” means garments or sets of garments which, by their general appearance and texture, are identifiable as intended to be worn principally for skiing (cross-country or alpine). They consist either of:

    (a) a “ski overall”, that is, a one-piece garment designed to cover the upper and the lower parts of the body; in addition to sleeves and a collar the ski overall may have pockets or footstraps; or

    (b) a “ski ensemble”, that is, a set of garments composed of two or three pieces, put up for retail sale and comprising:

    - One garment such as an anorak, wind-cheater, wind-jacket or similar article, closed by a slide fastener (zipper), possibly with a waistcoat in addition, and

    - One pair of trousers whether or not extending above waist-level, one pair of breeches or one bib and brace overall.

    The “ski ensemble” may also consist of an overall similar to the one mentioned in paragraph (a) above and a type of padded, sleeveless jacket worn over the overall.

    All the components of a “ski ensemble” must be made up in a fabric of the same texture, style and composition whether or not of the same colour; they also must be of corresponding or compatible size.

    7. Scarves and articles of the scarf type, square or approximately square, of which no side exceeds 60 cm, are to be classified as handkerchiefs (heading 62.13). Handkerchiefs of which any side exceeds 60 cm are to be classified in heading 62.14.

    8. Garments of this Chapter designed for left over right closure at the front shall be regarded as men’s or boys’ garments, and those designed for right over left closure at the front as women’s or girls’ garments. These provisions do not apply where the cut of the garment clearly indicates that it is designed for one or other of the sexes.

    Garments which cannot be identified as either men’s or boys’ garments or as women’s or girls’ garments are to be classified in the headings covering women’s or girls’ garments.

    9. Articles of this Chapter may be made of metal thread.

    Code

    Description

    VAT
    (%)

     

     

     

    62.01

    Men’s or boys’ overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, other than those of heading 62.03.

     

     

    - Overcoats, raincoats, car-coats, capes, cloaks and similar articles:

     

    6201.11.00

    - - Of wool or fine animal hair

    20

    6201.12.00

    - - Of cotton

    20

    6201.13.00

    - - Of man-made fibres

    20

    6201.19.00

    - - Of other textile materials

    20

     

    - Other:

     

    6201.91.00

    - - Of wool or fine animal hair

    20

    6201.92.00

    - - Of cotton

    20

    6201.93.00

    - - Of man-made fibres

    20

    6201.99.00

    - - Of other textile materials

    20

     

     

     

    62.02

    Women’s or girls’ overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, other than those of heading 62.04.

     

     

    - Overcoats, raincoats, car-coats, capes, cloaks and similar articles:

     

    6202.11.00

    - - Of wool or fine animal hair

    20

    6202.12.00

    - - Of cotton

    20

    6202.13.00

    - - Of man-made fibres

    20

    6202.19.00

    - - Of other textile materials

    20

     

    - Other:

     

    6202.91.00

    - - Of wool or fine animal hair

    20

    6202.92.00

    - - Of cotton

    20

    6202.93.00

    - - Of man-made fibres

    20

    6202.99.00

    - - Of other textile materials

    20

     

     

     

    62.03

    Men’s or boys’ suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear).

     

     

    - Suits:

     

    6203.11.00

    - - Of wool or fine animal hair

    20

    6203.12.00

    - - Of synthetic fibres

    20

    6203.19

    - - Of other textile materials:

     

    6203.19.10

    - - - Of cotton

    20

    6203.19.90

    - - - Other

    20

     

    - Ensembles:

     

    6203.22.00

    - - Of cotton

    20

    6203.23.00

    - - Of synthetic fibres

    20

    6203.29

    - - Of other textile materials:

     

    6203.29.10

    - - - Of wool or fine animal hair

    20

    6203.29.90

    - - - Other

    20

     

    - Jackets and blazers:

     

    6203.31.00

    - - Of wool or fine animal hair

    20

    6203.32.00

    - - Of cotton

    20

    6203.33.00

    - - Of synthetic fibres

    20

    6203.39.00

    - - Of other textile materials

    20

     

    - Trousers, bib and brace overall, breeches and shorts:

     

    6203.41.00

    - - Of wool or fine animal hair

    20

    6203.42

    - - Of cotton:

     

    6203.42.10

    - - - Bib and brace overalls

    20

    6203.42.90

    - - - Other

    20

    6203.43.00

    - - Of synthetic fibres

    20

    6203.49.00

    - - Of other textile materials

    20

     

     

     

    62.04

    Women’s or girls’ suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear).

     

     

    - Suits:

     

    6204.11.00

    - - Of wool or fine animal hair

    20

    6204.12.00

    - - Of cotton

    20

    6204.13.00

    - - Of synthetic fibres

    20

    6204.19.00

    - - Of other textile materials

    20

     

    - Ensembles:

     

    6204.21.00

    - - Of wool or fine animal hair

    20

    6204.22.00

    - - Of cotton

    20

    6204.23.00

    - - Of synthetic fibres

    20

    6204.29.00

    - - Of other textile materials

    20

     

    - Jackets and blazers:

     

    6204.31.00

    - - Of wool or fine animal hair

    20

    6204.32.00

    - - Of cotton

    20

    6204.33.00

    - - Of synthetic fibres

    20

    6204.39.00

    - - Of other textile materials

    20

     

    - Dresses:

     

    6204.41.00

    - - Of wool or fine animal hair

    20

    6204.42.00

    - - Of cotton

    20

    6204.43.00

    - - Of synthetic fibres

    20

    6204.44.00

    - - Of artificial fibres

    20

    6204.49.00

    - - Of other textile materials

    20

     

    - Skirts and divided skirts:

     

    6204.51.00

    - - Of wool or fine animal hair

    20

    6204.52.00

    - - Of cotton

    20

    6204.53.00

    - - Of synthetic fibres

    20

    6204.59.00

    - - Of other textile materials

    20

     

    - Trousers, bib and brace overall, breeches and shorts:

     

    6204.61.00

    - - Of wool or fine animal hair

    20

    6204.62.00

    - - Of cotton

    20

    6204.63.00

    - - Of synthetic fibres

    20

    6204.69.00

    - - Of other textile materials

    20

     

     

     

    62.05

    Men’s or boys’ shirts.

     

    6205.20.00

    - Of cotton

    20

    6205.30.00

    - Of man-made fibres

    20

    6205.90

    - Of other textile materials:

     

    6205.90.10

    - - Of wool or fine animal hair

    20

    6205.90.90

    - - Other

    20

     

     

     

    62.06

    Women’s or girls’ blouses, shirts and shirt-blouses.

     

    6206.10.00

    - Of silk or silk waste

    20

    6206.20.00

    - Of wool or fine animal hair

    20

    6206.30.00

    - Of cotton

    20

    6206.40.00

    - Of man-made fibres

    20

    6206.90.00

    - Of other textile materials

    20

     

     

     

    62.07

    Men’s or boys’ singlets and other vests, underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles.

     

     

    - Underpants and briefs:

     

    6207.11.00

    - - Of cotton

    20

    6207.19.00

    - - Of other textile materials

    20

     

    - Nightshirts and pyjamas:

     

    6207.21.00

    - - Of cotton

    20

    6207.22.00

    - - Of man-made fibres

    20

    6207.29.00

    - - Of other textile materials

    20

     

    - Other:

     

    6207.91.00

    - - Of cotton

    20

    6207.99

    - - Of other textile materials:

     

    6207.99.10

    - - - Of man-made fibres

    20

    6207.99.90

    - - - Other

    20

     

     

     

    62.08

    Women’s or girls’ singlets and other vests, slips, petticoats, briefs, panties, nightdresses, pyjamas, négligés, bathrobes, dressing gowns and similar articles.

     

     

    - Slips and petticoats:

     

    6208.11.00

    - - Of man-made fibres

    20

    6208.19.00

    - - Of other textile materials

    20

     

    - Nightdresses and pyjamas:

     

    6208.21.00

    - - Of cotton

    20

    6208.22.00

    - - Of man-made fibres

    20

    6208.29.00

    - - Of other textile materials

    20

     

    - Other:

     

    6208.91.00

    - - Of cotton

    20

    6208.92.00

    - - Of man-made fibres

    20

    6208.99

    - - Of other textile materials:

     

    6208.99.10

    - - - Of wool or fine animal hair

    20

    6208.99.90

    - - - Other

    20

     

     

     

    62.09

    Babies’ garments and clothing accessories.

     

    6209.20

    - Of cotton:

     

    6209.20.30

    - - T-shirts, shirts, pyjamas and similar articles

    20

    6209.20.90

    - - Other

    20

    6209.30

    - Of synthetic fibres:

     

    6209.30.10

    - - Suits, pants and similar articles

    20

    6209.30.30

    - - T-shirts, shirts, pyjamas and similar articles

    20

    6209.30.40

    - - Clothing accessories

    20

    6209.30.90

    - - Other

    20

    6209.90.00

    - Of other textile materials

    20

     

     

     

    62.10

    Garments, made up of fabrics of heading 56.02, 56.03, 59.03, 59.06 or 59.07.

     

    6210.10

    - Of fabrics of heading 56.02 or 56.03:

     

     

    - - Protective work garments:

     

    6210.10.11

    - - - Garments used for protection from chemical substances, radiation or fire

    20

    6210.10.19

    - - - Other

    20

    6210.10.90

    - - Other

    20

    6210.20

    - Other garments, of the type described in subheadings 6201.11 to 6201.19:

     

    6210.20.20

    - - Garments used for protection from fire

    5

    6210.20.30

    - - Garments used for protection from chemical substances or radiation

    20

    6210.20.40

    - - Other protective work garments

    20

    6210.20.90

    - - Other

    20

    6210.30

    - Other garments, of the type described in subheadings 6202.11 to 6202.19:

     

    6210.30.20

    - - Garments used for protection from fire

    5

    6210.30.30

    - - Garments used for protection from chemical substances or radiation

    20

    6210.30.40

    - - Other protective work garments

    20

    6210.30.90

    - - Other

    20

    6210.40

    - Other men’s or boys’ garments:

     

    6210.40.10

    - - Garments used for protection from fire

    5

    6210.40.20

    - - Garments used for protection from chemical substances or radiation

    20

    6210.40.90

    - - Other

    20

    6210.50

    - Other women’s or girls’ garments:

     

    6210.50.10

    - - Garments used for protection from fire

    5

    6210.50.20

    - - Garments used for protection from chemical substances or radiation

    20

    6210.50.90

    - - Other

    20

     

     

     

    62.11

    Track suits, ski suits and swimwear; other garments.

     

     

    - Swimwear:

     

    6211.11.00

    - - For men or boys

    20

    6211.12.00

    - - For women or girls

    20

    6211.20.00

    - Ski suits

    20

     

    - Other garments, men’s or boys’:

     

    6211.32

    - - Of cotton:

     

    6211.32.10

    - - - Garments for fencing or wrestling

    20

    6211.32.20

    - - - Pilgrimage robes (ehram)

    20

    6211.32.90

    - - - Other

    20

    6211.33

    - - Of man-made fibres:

     

    6211.33.10

    - - - Garments for fencing or wrestling

    20

    6211.33.20

    - - - Garments used for protection from fire

    5

    6211.33.30

    - - - Garments used for protection from chemical substances or radiation

    20

    6211.33.90

    - - - Other

    20

    6211.39

    - - Of other textile materials:

     

    6211.39.10

    - - - Garments for fencing or wrestling

    20

    6211.39.20

    - - - Garments used for protection from fire

    5

    6211.39.30

    - - - Garments used for protection from chemical substances or radiation

    20

    6211.39.90

    - - - Other

    20

     

    - Other women’s or girls’ garments:

     

    6211.42

    - - Of cotton:

     

    6211.42.10

    - - - Garments for fencing or wrestling

    20

    6211.42.20

    - - - Prayer cloaks

    20

    6211.42.90

    - - - Other

    20

    6211.43

    - - Of man-made fibres:

     

    6211.43.10

    - - - Surgical gowns

    20

    6211.43.20

    - - - Prayer cloaks

    20

    6211.43.30

    - - - Anti-explosive protective suits

    20

    6211.43.40

    - - - Garments for fencing or wrestling

    20

    6211.43.50

    - - - Garments used for protection from chemical substances, radiation or fire

    20

    6211.43.90

    - - - Other

    20

    6211.49

    - - Of other textile materials:

     

    6211.49.10

    - - - Garments for fencing or wrestling

    20

    6211.49.20

    - - - Garments used for protection from chemical substances, radiation or fire

    20

    6211.49.30

    - - - Prayer cloaks

    20

    6211.49.40

    - - - Other, of wool or fine animal hair

    20

    6211.49.90

    - - - Other

    20

     

     

     

    62.12

    Brassières, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted.

     

    6212.10

    - Brassières:

     

    6212.10.10

    - - Of cotton

    20

    6212.10.90

    - - Of other textile materials

    20

    6212.20

    - Girdles and panty-girdles:

     

    6212.20.10

    - - Of cotton

    20

    6212.20.90

    - - Of other textile materials

    20

    6212.30

    - Corselettes:

     

    6212.30.10

    - - Of cotton

    20

    6212.30.90

    - - Of other textile materials

    20

    6212.90

    - Other:

     

     

    - - Of cotton:

     

    6212.90.11

    - - - Compression garments of a kind used for the treatment of scar tissue and skin grafts

    20

    6212.90.12

    - - - Athletic supporters

    20

    6212.90.19

    - - - Other

    20

     

    - - Of other textile materials:

     

    6212.90.91

    - - - Compression garments of a kind used for the treatment of scar tissue and skin grafts

    20

    6212.90.92

    - - - Athletic supporters

    20

    6212.90.99

    - - - Other

    20

     

     

     

    62.13

    Handkerchiefs.

     

    6213.20

    - Of cotton:

     

    6213.20.10

    - - Printed by the traditional batik process

    20

    6213.20.90

    - - Other

    20

    6213.90

    - Of other textile materials:

     

     

    - - Of silk or silk waste:

     

    6213.90.11

    - - - Printed by the traditional batik process

    20

    6213.90.19

    - - - Other

    20

     

    - - Other:

     

    6213.90.91

    - - - Printed by the traditional batik process

    20

    6213.90.99

    - - - Other

    20

     

     

     

    62.14

    Shawls, scarves, mufflers, mantillas, veils and the like.

     

    6214.10

    - Of silk or silk waste:

     

    6214.10.10

    - - Printed by the traditional batik process

    20

    6214.10.90

    - - Other

    20

    6214.20.00

    - Of wool or fine animal hair

    20

    6214.30

    - Of synthetic fibres:

     

    6214.30.10

    - - Printed by the traditional batik process

    20

    6214.30.90

    - - Other

    20

    6214.40

    - Of artificial fibres:

     

    6214.40.10

    - - Printed by the traditional batik process

    20

    6214.40.90

    - - Other

    20

    6214.90

    - Of other textile materials:

     

    6214.90.10

    - - Printed by the traditional batik process

    20

    6214.90.90

    - - Other

    20

     

     

     

    62.15

    Ties, bow ties and cravats.

     

    6215.10

    - Of silk or silk waste:

     

    6215.10.10

    - - Printed by the traditional batik process

    20

    6215.10.90

    - - Other

    20

    6215.20

    - Of man-made fibres:

     

    6215.20.10

    - - Printed by the traditional batik process

    20

    6215.20.90

    - - Other

    20

    6215.90

    - Of other textile materials:

     

    6215.90.10

    - - Printed by the traditional batik process

    20

    6215.90.90

    - - Other

    20

     

     

     

    62.16

    Gloves, mittens and mitts.

     

    6216.00.10

    - Protective work gloves, mittens and mitts

    20

     

    - Other:

     

    6216.00.91

    - - Of wool or fine animal hair

    20

    6216.00.92

    - - Of cotton

    20

    6216.00.99

    - - Other

    20

     

     

     

    62.17

    Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 62.12.

     

    6217.10

    - Accessories:

     

    6217.10.10

    - - Judo belts

    20

    6217.10.90

    - - Other

    20

    6217.90.00

    - Parts

    20

    Chapter 63

    Other made up textile articles; sets; worn clothing and worn textile articles; rags

    Notes.

    1. Sub-Chapter I applies only to made up articles, of any textile fabric.

    2. Sub-Chapter I does not cover:

    (a) Goods of Chapters 56 to 62; or

    (b) Worn clothing or other worn articles of heading 63.09.

    3. Heading 63.09 applies only to the following goods:

    (a) Articles of textile materials:

    (i) Clothing and clothing accessories, and parts thereof;

    (ii) Blankets and travelling rugs;

    (iii) Bed linen, table linen, toilet linen and kitchen linen;

    (iv) Furnishing articles, other than carpets of headings 57.01 to 57.05 and tapestries of heading 58.05;

    (b) Footwear and headgear of any material other than asbestos.

    In order to be classified in this heading, the articles mentioned above must comply with both of the following requirements:

    (i) they must show signs of appreciable wear, and

    (ii) they must be presented in bulk or in bales, sacks or similar packings.

    SUB-CHAPTER I

    OTHER MADE UP TEXTILES ARTICLES

    Code

    Description

    VAT

    (%)

     

     

     

    63.01

    Blankets and travelling rugs.

     

    6301.10.00

    - Electric blankets

    12

    6301.20.00

    - Blankets (other than electric blankets) and travelling rugs, of wool or of fine animal hair

    12

    6301.30.00

    - Blankets (other than electric blankets) and travelling rugs, of cotton

    12

    6301.40.00

    - Blankets (other than electric blankets) and travelling rugs, of synthetic fibres

    12

    6301.90.00

    - Other blankets and travelling rugs

    12

     

     

     

    63.02

    Bed linen, table linen, toilet linen and kitchen linen.

     

    6302.10.00

    - Bed linen, knitted or crocheted

    12

     

    - Other bed linen, printed:

     

    6302.21.00

    - - Of cotton

    12

    6302.22

    - - Of man-made fibres:

     

    6302.22.10

    - - - Of nonwoven fabrics

    12

    6302.22.90

    - - - Other

    12

    6302.29.00

    - - Of other textile materials

    12

     

    - Other bed linen:

     

    6302.31.00

    - - Of cotton

    12

    6302.32

    - - Of man-made fibres:

     

    6302.32.10

    - - - Of nonwoven fabrics

    12

    6302.32.90

    - - - Other

    12

    6302.39.00

    - - Of other textile materials

    12

    6302.40.00

    - Table linen, knitted or crocheted

    12

     

    - Other table linen:

     

    6302.51.00

    - - Of cotton

    12

    6302.53.00

    - - Of man-made fibres

    12

    6302.59.00

    - - Of other textile materials

    12

    6302.60.00

    - Toilet linen and kitchen linen, of terry towelling or similar terry fabrics, of cotton

    12

     

    - Other:

     

    6302.91.00

    - - Of cotton

    12

    6302.93.00

    - - Of man-made fibres

    12

    6302.99.00

    - - Of other textile materials

    12

     

     

     

    63.03

    Curtains (including drapes) and interior blinds; curtain or bed valances.

     

     

    - Knitted or crocheted:

     

    6303.12.00

    - - Of synthetic fibres

    12

    6303.19

    - - Of other textile materials:

     

    6303.19.10

    - - - Of cotton

    12

    6303.19.90

    - - - Other

    12

     

    - Other:

     

    6303.91.00

    - - Of cotton

    12

    6303.92.00

    - - Of synthetic fibres

    12

    6303.99.00

    - - Of other textile materials

    12

     

     

     

    63.04

    Other furnishing articles, excluding those of heading 94.04.

     

     

    - Bedspreads:

     

    6304.11.00

    - - Knitted or crocheted

    12

    6304.19

    - - Other:

     

    6304.19.10

    - - - Of cotton

    12

    6304.19.20

    - - - Other, nonwoven

    12

    6304.19.90

    - - - Other

    12

     

    - Other:

     

    6304.91

    - - Knitted or crocheted:

     

    6304.91.10

    - - - Mosquito nets

    12

    6304.91.90

    - - - Other

    12

    6304.92.00

    - - Not knitted or crocheted, of cotton

    12

    6304.93.00

    - - Not knitted or crocheted, of synthetic fibres

    12

    6304.99.00

    - - Not knitted or crocheted, of other textile materials

    12

     

     

     

    63.05

    Sacks and bags, of a kind used for the packing of goods.

     

    6305.10

    - Of jute or of other textile bast fibres of heading 53.03:

     

     

    - - New:

     

    6305.10.11

    - - - Of jute

    12

    6305.10.19

    - - - Other

    12

     

    - - Used:

     

    6305.10.21

    - - - Of jute

    12

    6305.10.29

    - - - Other

    12

    6305.20.00

    - Of cotton

    12

     

    - Of man-made textile materials:

     

    6305.32

    - - Flexible intermediate bulk containers:

     

    6305.32.10

    - - - Of nonwoven fabrics

    12

    6305.32.20

    - - - Knitted or crocheted

    12

    6305.32.90

    - - - Other

    12

    6305.33

    - - Other, of polyethylene or polypropylene strip or the like:

     

    6305.33.10

    - - - Knitted or crocheted

    12

    6305.33.20

    - - - Of woven fabrics of strip or the like

    12

    6305.33.90

    - - - Other

    12

    6305.39

    - - Other:

     

    6305.39.10

    - - - Of nonwoven fabrics

    12

    6305.39.20

    - - - Knitted or crocheted

    12

    6305.39.90

    - - - Other

    12

    6305.90

    - Of other textile materials:

     

    6305.90.10

    - - Of hemp of heading 53.05

    12

    6305.90.20

    - - Of coconut (coir) of heading 53.05

    12

    6305.90.90

    - - Other

    12

     

     

     

    63.06

    Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods.

     

     

    - Tarpaulins, awnings and sunblinds:

     

    6306.12.00

    - - Of synthetic fibres

    12

    6306.19

    - - Of other textile materials:

     

    6306.19.10

    - - - Of vegetable textile fibres of heading 53.05

    12

    6306.19.20

    - - - Of cotton

    12

    6306.19.90

    - - - Other

    12

     

    - Tents:

     

    6306.22.00

    - - Of synthetic fibres

    12

    6306.29

    - - Of other textile materials:

     

    6306.29.10

    - - - Of cotton

    12

    6306.29.90

    - - - Other

    12

    6306.30.00

    - Sails

    12

    6306.40

    - Pneumatic mattresses:

     

    6306.40.10

    - - Of cotton

    12

    6306.40.90

    - - Other

    12

    6306.90.00

    - Other

    12

     

     

     

    63.07

    Other made up articles, including dress patterns.

     

    6307.10

    - Floor-cloths, dish-cloths, dusters and similar cleaning cloths:

     

    6307.10.10

    - - Nonwoven other than felt

    12

    6307.10.20

    - - Of felt

    12

    6307.10.90

    - - Other

    12

    6307.20.00

    - Life-jacket and life-belt

    0

    6307.90

    - Other:

     

    6307.90.30

    - - Umbrella covers in pre-cut triangular form

    20

    6307.90.40

    - - Surgical masks

    5

     

    - - Safety harnesses:

     

    6307.90.61

    - - - Suitable for industrial use

    5

    6307.90.69

    - - - Other

    20

    6307.90.70

    - - Fans and handscreens

    20

    6307.90.90

    - - Other

    20

    SUB-CHAPTER II

    SETS

    Code

    Description

    Vat
    (%)

     

     

     

    6308.00.00

    Sets consisting of woven fabric and yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered table cloths or serviettes, or similar textile articles, put up in packings for retail sale.

    20

    SUB-CHAPTER III

    WORN CLOTHING AND WORN TEXTILE ARTICLES; RAGS

    Code

    Description

    Vat
    (%)

     

     

     

    6309.00.00

    Worn clothing and other worn articles.

    100

     

     

     

    63.10

    Used or new rags, scrap twine, cordage, rope and cables and worn out articles of twine, cordage, rope or cables, of textile materials.

     

    6310.10

    - Sorted:

     

    6310.10.10

    - - Used or new rags

    50

    6310.10.90

    - - Other

    50

    6310.90

    - Other:

     

    6310.90.10

    - - Used or new rags

    50

    6310.90.90

    - - Other

    50

    SECTION XII

    FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS, WALKING-STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF; PREPARED FEATHERS AND ARTICLES MADE THEREWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR

    Chapter 64

    Footwear, gaiters and the like; parts of such articles

    Notes.

    1. This Chapter does not cover:

    (a) Disposable foot or shoe coverings of flimsy material (for example, paper, sheeting of plastics) without applied soles. These products are classified according to their constituent material;

    (b) Footwear of textile material, without an outer sole glued, sewn or otherwise affixed or applied to the upper (Section XI);

    (c) Worn footwear of heading 63.09;

    (d) Articles of asbestos (heading 68.12);

    (e) Orthopaedic footwear or other orthopaedic appliances, or parts thereof (heading 90.21); or

    (f) Toy footwear or skating boots with ice or roller skates attached; shin-guards or similar protective sportswear (Chapter 95).

    2. For the purposes of heading 64.06, the term “parts” does not include pegs, protectors, eyelets, hooks, buckles, ornaments, braid, laces, pompons or other trimmings (which are to be classified in their appropriate headings) or buttons or other goods of heading 96.06.

    3. For the purposes of this Chapter:

    (a) the terms “rubber” and “plastics” include woven fabrics or other textile products with an external layer of rubber or plastics being visible to the naked eye; for the purpose of this provision, no account should be taken of any resulting change of colour; and

    (b) the term “leather” refers to the goods of headings 41.07 and 41.12 to 41.14.

    4. Subject to Note 3 to this Chapter:

    (a) the material of the upper shall be taken to be the constituent material having the greatest external surface area, no account being taken of accessories or reinforcements such as ankle patches, edging, ornamentation, buckles, tabs, eyelet stays or similar attachments;

    (b) the constituent material of the outer sole shall be taken to be the material having the greatest surface area in contact with the ground, no account being taken of accessories or reinforcements such as spikes, bars, nails, protectors or similar attachments.

    Subheading Note.

    1. For the purposes of subheadings 6402.12, 6402.19, 6403.12, 6403.19 and 6404.11, the expression “sports footwear” applies only to:

    (a) footwear which is designed for a sporting activity and has, or has provision for the attachment of, spikes, sprigs, stops, clips, bars or the like;

    (b) skating boots, ski-boots and cross-country ski footwear, snowboard boots, wrestling boots, boxing boots and cycling shoes.

    Code

    Description

    VAT
    (%)

     

     

     

    64.01

    Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes.

     

    6401.10.00

    - Footwear incorporating a protective metal toe-cap

    30

     

    - Other footwear:

     

    6401.92.00

    - - Covering the ankle but not covering the knee

    30

    6401.99.00

    - - Other

    30

     

     

     

    64.02

    Other footwear with outer soles and uppers of rubber or plastics.

     

     

    - Sports footwear:

     

    6402.12.00

    - - Ski-boots, cross-country ski footwear and snowboard boots

    30

    6402.19

    - - Other:

     

    6402.19.10

    - - - Wrestling footwear

    30

    6402.19.90

    - - - Other

    30

    6402.20.00

    - Footwear with upper straps or thongs assembled to the sole by means of plugs

    30

     

    - Other footwear:

     

    6402.91

    - - Covering the ankle:

     

    6402.91.10

    - - - Diving boots

    30

     

    - - - Other:

     

    6402.91.91

    - - - - Incorporating a protective metal toe-cap

    30

    6402.91.99

    - - - - Other

    30

    6402.99

    - - Other:

     

    6402.99.10

    - - - Incorporating a protective metal toe-cap

    0

    6402.99.90

    - - - Other

    0

     

     

     

    64.03

    Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather.

     

     

    - Sports footwear:

     

    6403.12.00

    - - Ski-boots, cross-country ski footwear and snowboard boots

    30

    6403.19

    - - Other:

     

    6403.19.10

    - - - Fitted with spikes, cleats or the like

    30

    6403.19.20

    - - - Riding boots or bowling shoes

    30

    6403.19.30

    - - - Footwear for wrestling, weight-lifing or gymnastics

    30

    6403.19.90

    - - - Other

    30

    6403.20.00

    - Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe

    30

    6403.40.00

    - Other footwear, incorporating a protective metal toe-cap

    30

     

    - Other footwear with outer soles of leather:

     

    6403.51.00

    - - Covering the ankle

    30

    6403.59.00

    - - Other

    30

     

    - Other footwear:

     

    6403.91.00

    - - Covering the ankle

    30

    6403.99.00

    - - Other

    30

     

     

     

    64.04

    Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials.

     

     

    - Footwear with outer soles of rubber or plastics:

     

    6404.11

    - - Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like:

     

    6404.11.10

    - - - Fitted with spikes, cleats or the like

    30

    6404.11.20

    - - - Footwear for wrestling, weight-lifing or gymnastics

    30

    6404.11.90

    - - - Other

    30

    6404.19.00

    - - Other

    30

    6404.20.00

    - Footwear with outer soles of leather or composition leather

    30

     

     

     

    64.05

    Other footwear.

     

    6405.10.00

    - With uppers of leather or composition leather

    30

    6405.20.00

    - With uppers of textile materials

    30

    6405.90.00

    - Other

    30

     

     

     

    64.06

    Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof.

     

    6406.10

    - Uppers and parts thereof, other than stiffeners:

     

    6406.10.10

    - - Metal toe-caps

    15

    6406.10.90

    - - Other

    15

    6406.20.00

    - Outer soles and heels, of rubber or plastics

    30

    6406.90

    - Other:

     

    6406.90.10

    - - Of wood

    15

     

    - - Of metal:

     

    6406.90.21

    - - - Of iron or steel

    5

    6406.90.29

    - - - Other

    5

     

    - - Of rubber or plastics:

     

    6406.90.31

    - - - In-soles

    5

    6406.90.32

    - - - Complete soles

    5

    6406.90.39

    - - - Other

    5

     

    - - Other:

     

    6406.90.91

    - - - Gaiters, leggings and similar articles and parts thereof

    5

    6406.90.99

    - - - Other

    5

    Chapter 65

    Headgear and parts thereof

    Notes.

    1. This Chapter does not cover:

    (a) Worn headgear of heading 63.09;

    (b) Asbestos headgear (heading 68.12); or

    (c) Dolls’ hats, other toy hats or carnival articles of Chapter 95.

    2. Heading 65.02 does not cover hat-shapes made by sewing, other than those obtained simply by sewing strips in spirals.

    Code

    Description

    VAT
    (%)

     

     

     

    6501.00.00

    Hat-forms, hat bodies and hoods of felt, neither blocked to shape nor with made brims; plateaux and manchons (including slit manchons), of felt.

    10

     

     

     

    6502.00.00

    Hat-shapes, plaited or made by assembling strips of any material, neither blocked to shape, nor with made brims, nor lined, nor trimmed.

    10

     

     

     

    6504.00.00

    Hats and other headgear, plaited or made by assembling strips of any material, whether or not lined or trimmed.

    25

     

     

     

    65.05

    Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed.

     

    6505.00.10

    - Headgear of a kind used for religious purposes

    25

    6505.00.20

    - Hair-nets

    25

    6505.00.90

    - Other

    25

     

     

     

    65.06

    Other headgear, whether or not lined or trimmed.

     

    6506.10

    - Safety headgear:

     

    6506.10.10

    - - Helmets for motorcyclists

    20

    6506.10.20

    - - Industrial safety helmets and firefighters’ helmets, excluding steel helmets

    0

    6506.10.30

    - - Steel helmets

    0

    6506.10.40

    - - Water-polo headgear

    0

    6506.10.90

    - - Other

    0

     

    - Other:

     

    6506.91.00

    - - Of rubber or of plastics

    25

    6506.99

    - - Of other materials:

     

    6506.99.10

    - - - Of furskin

    25

    6506.99.90

    - - - Other

    25

     

     

     

    6507.00.00

    Head-bands, linings, covers, hat foundations, hat frames, peaks and chinstraps, for headgear.

    25

    Chapter 66

    Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops, and parts thereof

    Notes.

    1. This Chapter does not cover:

    (a) Measure walking-sticks or the like (heading 90.17);

    (b) Firearm-sticks, sword-sticks, loaded walking-sticks or the like (Chapter 93); or

    (c) Goods of Chapter 95 (for example, toy umbrellas, toy sun umbrellas).

    2. Heading 66.03 does not cover parts, trimmings or accessories of textile material, or covers, tassels, thongs, umbrella cases or the like, of any material. Such goods presented with, but not fitted to, articles of heading 66.01 or 66.02 are to be classified separately and are not to be treated as forming part of those articles.

    Code

    Description

    Vat
    (%)

     

     

     

    66.01

    Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas).

     

    6601.10.00

    - Garden or similar umbrellas

    25

     

    - Other:

     

    6601.91.00

    - - Having a telescopic shaft

    25

    6601.99.00

    - - Other

    25

     

     

     

    6602.00.00

    Walking-sticks, seat-sticks, whips, riding-crops and the like.

    25

     

     

     

    66.03

    Parts, trimmings and accessories of articles of heading 66.01 or 66.02.

     

    6603.20.00

    - Umbrella frames, including frames mounted on shafts (sticks)

    25

    6603.90

    - Other:

     

    6603.90.10

    - - For articles of heading 66.01

    25

    6603.90.20

    - - For articles of heading 66.02

    25

    Chapter 67

    Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair

    Notes.

    1. This Chapter does not cover:

    (a) Straining cloth of human hair (heading 59.11);

    (b) Floral motifs of lace, of embroidery or other textile fabric (Section XI);

    (c) Footwear (Chapter 64);

    (d) Headgear or hair-nets (Chapter 65);

    (e) Toys, sports requisites or carnival articles (Chapter 95); or

    (f) Feather dusters, powder-puffs or hair sieves (Chapter 96).

    2. Heading 67.01 does not cover:

    (a) Articles in which feathers or down constitute only filling or padding (for example, bedding of heading 94.04);

    (b) Articles of apparel or clothing accessories in which feathers or down constitute no more than mere trimming or padding; or

    (c) Artificial flowers or foliage or parts thereof or made up articles of heading 67.02.

    3. Heading 67.02 does not cover:

    (a) Articles of glass (Chapter 70); or

    (b) Artificial flowers, foliage or fruit of pottery, stone, metal, wood or other materials, obtained in one piece by moulding, forging, carving, stamping or other process, or consisting of parts assembled otherwise than by binding, glueing, fitting into one another or similar methods.

    Code

    Description

    VAT

    (%)

     

     

     

    6701.00.00

    Skins and other parts of birds with their feathers or down, feathers, parts of feathers, down and articles thereof (other than goods of heading 05.05 and worked quills and scapes).

    20

     

     

     

    67.02

    Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit.

     

    6702.10.00

    - Of plastics

    25

    6702.90

    - Of other materials:

     

    6702.90.10

    - - Of paper

    30

    6702.90.20

    - - Of textile materials

    30

    6702.90.90

    - - Other

    30

     

     

     

    6703.00.00

    Human hair, dressed, thinned, bleached or otherwise worked; wool or other animal hair or other textile materials, prepared for use in making wigs or the like.

    20

     

     

     

    67.04

    Wigs, false beards, eyebrows and eyelashes, switches and the like, of human or animal hair or of textile materials; articles of human hair not elsewhere specified or included.

     

     

    - Of synthetic textile materials:

     

    6704.11.00

    - - Complete wigs

    25

    6704.19.00

    - - Other

    25

    6704.20.00

    - Of human hair

    25

    6704.90.00

    - Of other materials

    25

    SECTION XIII

    ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE

    Chapter 68

    Articles of stone, plaster, cement, asbestos, mica or similar materials

    Notes

    1. This Chapter does not cover:

    (a) Goods of Chapter 25;

    (b) Coated, impregnated or covered paper and paperboard of heading 48.10 or 48.11 (for example, paper and paperboard coated with mica powder or graphite, bituminised or asphalted paper and paperboard);

    (c) Coated, impregnated or covered textile fabric of Chapter 56 or 59 (for example, fabric coated or covered with mica powder, bituminised or asphalted fabric);

    (d) Articles of Chapter 71;

    (e) Tools or parts of tools, of Chapter 82;

    (f) Lithographic stones of heading 84.42;

    (g) Electrical insulators (heading 85.46) or fittings of insulating material of heading 85.47;

    (h) Dental burrs (heading 90.18);

    (ij) Articles of Chapter 91 (for example, clocks and clock cases);

    (k) Articles of Chapter 94 (for example, furniture, lamps and lighting fittings, prefabricated buildings);

    (l) Articles of Chapter 95 (for example, toys, games and sports requisites);

    (m) Articles of heading 96.02, if made of materials specified in Note 2 (b) to Chapter 96, or of heading 96.06 (for example, buttons), 96.09 (for example, slate pencils) or 96.10 (for example, drawing slates); or

    (n) Articles of Chapter 97 (for example, works of art).

    2. In heading 68.02 the expression “worked monumental or building stone” applies not only to the varieties of stone referred to in heading 25.15 or 25.16 but also to all other natural stone (for example, quartzite, flint, dolomite and steatite) similarly worked; it does not, however, apply to slate.

    Code

    Description

    Rate
    (%)

     

     

     

    6801.00.00

    Setts, curbstones and flagstones, of natural stone (except slate).

    20

     

     

     

    68.02

    Worked monumental or building stone (except slate) and articles thereof, other than goods of heading 68.01; mosaic cubes and the like, of natural stone (including slate), whether or not on a backing; artificially coloured granules, chippings and powder, of natural stone (including slate).

     

    6802.10.00

    - Tiles, cubes and similar articles, whether or not rectangular (including square), the largest surface area of which is capable of being enclosed in a square the side of which is less than 7 cm; artificially coloured granules, chippings and powder -

    20

     

    - Other monumental or building stone and articles thereof, simply cut or sawn, with a flat or even surface:

     

    6802.21.00

    - - Marble, travertine and alabaster

    12

    6802.23.00

    - - Granite

    12

    6802.29

    - - Other stone:

     

    6802.29.10

    - - - Other calcareous stone

    10

    6802.29.90

    - - - Other

    12

     

    - Other:

     

    6802.91

    - - Marble, travertine and alabaster:

     

    6802.91.10

    - - - Marble

    10

    6802.91.90

    - - - Other

    10

    6802.92.00

    - - Other calcareous stone

    20

    6802.93.00

    - - Granite

    12

    6802.99.00

    - - Other stone

    20

     

     

     

    6803.00.00

    Worked slate and articles of slate or of agglomerated slate.

    20

     

     

     

    68.04

    Millstones, grindstones, grinding wheels and the like, without frameworks, for grinding, sharpening, polishing, trueing or cutting, hand sharpening or polishing stones, and parts thereof, of natural stone, of agglomerated natural or artificial abrasives, or of ceramics, with or without parts of other materials.

     

    6804.10.00

    - Millstones and grindstones for milling, grinding or pulping

    20

     

    - Other millstones, grindstones, grinding wheels and the like:

     

    6804.21.00

    - - Of agglomerated synthetic or natural diamond

    0

    6804.22.00

    - - Of other agglomerated abrasives or of ceramics

    20

    6804.23.00

    - - Of natural stone

    20

    6804.30.00

    - Hand sharpening or polishing stones

    20

     

     

     

    68.05

    Natural or artificial abrasive powder or grain, on a base of textile material, of paper, of paperboard or of other materials, whether or not cut to shape or sewn or otherwise made up.

     

    6805.10.00

    - On a base of woven textile fabric only

    10

    6805.20.00

    - On a base of paper or paperboard only

    10

    6805.30.00

    - On a base of other materials

    10

     

     

     

    68.06

    Slag wool, rock wool and similar mineral wools; exfoliated vermiculite, expanded clays, foamed slag and similar expanded mineral materials; mixtures and articles of heat-insulating, sound-insulating or sound-absorbing mineral materials, other than those of heading 68.11 or 68.12 or of Chapter 69.

     

    6806.10.00

    - Slag wool, rock wool and similar mineral wools (including intermixtures thereof), in bulk, sheets or rolls

    5

    6806.20.00

    - Exfoliated vermiculite, expanded clays, foamed slag and similar expanded mineral materials (including intermixtures thereof)

    5

    6806.90.00

    - Other

    5

     

     

     

    68.07

    Articles of asphalt or of similar material (for example, petroleum bitumen or coal tar pitch).

     

    6807.10.00

    - In rolls

    5

    6807.90

    - Other:

     

    6807.90.10

    - - Tiles

    5

    6807.90.90

    - - Other

    5

     

     

     

    68.08

    Panels, boards, tiles, blocks and similar articles of vegetable fibre, of straw or of shavings, chips, particles, sawdust or other waste, of wood, agglomerated with cement, plaster or other mineral binders.

     

    6808.00.10

    - Roofing tiles, panels, boards, blocks and similar articles

    30

    6808.00.90

    - Other

    30

     

     

     

    68.09

    Articles of plaster or of compositions based on plaster.

     

     

    - Boards, sheets, panels, tiles and similar articles, not ornamented:

     

    6809.11.00

    - - Faced or reinforced with paper or paperboard only

    30

    6809.19

    - - Other:

     

    6809.19.10

    - - - Tiles

    30

    6809.19.90

    - - - Other

    30

    6809.90

    - Other articles:

     

    6809.90.10

    - - Dental moulds of plaster

    10

    6809.90.90

    - - Other

    30

     

     

     

    68.10

    Articles of cement, of concrete or of artificial stone, whether or not reinforced.

     

     

    - Tiles, flagstones, bricks and similar articles:

     

    6810.11.00

    - - Building blocks and bricks

    35

    6810.19

    - - Other:

     

    6810.19.10

    - - - Tiles

    35

    6810.19.90

    - - - Other

    35

     

    - Other articles:

     

    6810.91.00

    - - Prefabricated structural components for building or civil engineering

    35

    6810.99.00

    - - Other

    35

     

     

     

    68.11

    Articles of asbestos-cement, of cellulose fibre-cement or the like.

     

    6811.40

    - Containing asbestos:

     

    6811.40.10

    - - Corrugated sheets

    20

     

    - - Other sheets, panels, tiles and similar articles:

     

    6811.40.21

    - - - Floor or wall tiles containing plastics

    20

    6811.40.29

    - - - Other

    20

    6811.40.30

    - - Tubes or pipes

    20

    6811.40.40

    - - Tube or pipe fittings

    20

    6811.40.90

    - - Other

    15

     

    - Not containing asbestos:

     

    6811.81.00

    - - Corrugated sheets

    20

    6811.82

    - - Other sheets, panels, tiles and similar articles:

     

    6811.82.10

    - - - Floor or wall tiles containing plastics

    20

    6811.82.90

    - - - Other

    20

    6811.89

    - - Other:

     

    6811.89.10

    - - - Tubes or pipes

    20

    6811.89.20

    - - - Tube or pipe fittings

    20

    6811.89.90

    - - - Other

    20

     

     

     

    68.12

    Fabricated asbestos fibres; mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate; articles of such mixtures or of asbestos (for example, thread, woven fabric, clothing, headgear, footwear, gaskets), whether or not reinforced, other than goods of heading 68.11 or 68.13.

     

    6812.80

    - Of crocidolite:

     

    6812.80.20

    - - Clothing

    10

    6812.80.30

    - - Paper, millboard and felt

    10

    6812.80.40

    - - Floor or wall tiles

    10

    6812.80.50

    - - Clothing accessories, footwear and headgear; fabricated crocidolite fibres; mixtures with a basis of crocidolite or with a basis of crocidolite and magnesium carbonate; yarn and thread; cords and strings, whether or not plaited; woven or knitted fabrics

    10

    6812.80.90

    - - Other

    10

     

    - Other:

     

    6812.91

    - - Clothing, clothing accessories, footwear and headgear:

     

    6812.91.10

    - - - Clothing

    10

    6812.91.90

    - - - Other

    10

    6812.92.00

    - - Paper, millboard and felt

    10

    6812.93.00

    - - Compressed asbestos fibre jointing, in sheets or rolls

    10

    6812.99

    - - Other:

     

     

    - - - Fabricated asbestos fibres (other than of crocidolite); mixtures with a basis of asbestos (other than of crocidolite) or with a basis of asbestos (other than of crocidolite) and magnesium carbonate; yarn and thread; cords and strings, whether or not plaited; woven or knitted fabrics:

     

    6812.99.11

    - - - - Mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate of a kind used for the manufacture of goods of heading 68.13

    10

    6812.99.19

    - - - - Other

    10

    6812.99.20

    - - - Floor or wall tiles

    10

    6812.99.90

    - - - Other

    10

     

     

     

    68.13

    Friction material and articles thereof (for example, sheets, rolls, strips, segments, discs, washers, pads), not mounted, for brakes, for clutches or the like, with a basis of asbestos, of other mineral substances or of cellulose, whether or not combined with textile or other materials.

     

    6813.20

    - Containing asbestos:

     

    6813.20.10

    - - Brake linings and pads

    10

    6813.20.90

    - - Other

    10

     

    - Not containing asbestos:

     

    6813.81.00

    - - Brake linings and pads

    10

    6813.89.00

    - - Other

    10

     

     

     

    68.14

    Worked mica and articles of mica, including agglomerated or reconstituted mica, whether or not on a support of paper, paperboard or other materials.

     

    6814.10.00

    - Plates, sheets and strips of agglomerated or reconstituted mica, whether or not on a support

    10

    6814.90.00

    - Other

    10

     

     

     

    68.15

    Articles of stone or of other mineral substances (including carbon fibres, articles of carbon fibres and articles of peat), not elsewhere specified or included.

     

    6815.10

    - Non-electrical articles of graphite or other carbon:

     

    6815.10.10

    - - Yarn or thread

    5

    6815.10.20

    - - Bricks, paving slabs, floor tiles and similar articles

    15

     

    - - Other:

     

    6815.10.91

    - - - Carbon fibres

    12

    6815.10.99

    - - - Other

    15

    6815.20.00

    - Articles of peat

    20

     

    - Other articles:

     

    6815.91.00

    - - Containing magnesite, dolomite or chromite

    10

    6815.99.00

    - - Other

    5

    Chapter 69

    Ceramic products

    Notes

    1. This Chapter applies only to ceramic products which have been fired after shaping. Headings 69.04 to 69.14 apply only to such products other than those classifiable in headings 69.01 to 69.03.

    2. This Chapter does not cover:

    (a) Products of heading 28.44;

    (b) Articles of heading 68.04;

    (c) Articles of Chapter 71 (for example, imitation jewellery);

    (d) Cermets of heading 81.13;

    (e) Articles of Chapter 82;

    (f) Electrical insulators (heading 85.46) or fittings of insulating material of heading 85.47;

    (g) Artificial teeth (heading 90.21);

    (h) Articles of Chapter 91 (for example, clocks and clock cases);

    (ij) Articles of Chapter 94 (for example, furniture, lamps and lighting fittings, prefabricated buildings);

    (k) Articles of Chapter 95 (for example, toys, games and sports requisites);

    (l) Articles of heading 96.06 (for example, buttons) or of heading 96.14 (for example, smoking pipes); or

    (m) Articles of Chapter 97 (for example, works of art).

    SUB-CHAPTER I

    GOODS OF SILICIOUS FOSSIL MEALS OR OF SIMILAR SILICIOUS EARTHS, AND REFRACTORY GOODS

    Code

    Description

    Rate
    (%)

     

     

     

    6901.00.00

    Bricks, blocks, tiles and other ceramic goods of siliceous fossil meals (for example, kieselguhr, tripolite or diatomite) or of similar siliceous earths.

    20

     

     

     

    69.02

    Refractory bricks, blocks, tiles and similar refractory ceramic constructional goods, other than those of siliceous fossil meals or similar siliceous earths.

     

    6902.10.00

    - Containing by weight, singly or together, more than 50% of the elements Mg, Ca or Cr, expressed as MgO, CaO or Cr2O3

    10

    6902.20.00

    - Containing by weight more than 50% of alumina (AI2O3), of silica (SiO2) or of a mixture or compound of these products

    10

    6902.90.00

    - Other

    10

     

     

     

    69.03

    Other refractory ceramic goods (for example, retorts, crucibles, muffles, nozzles, plugs, supports, cupels, tubes, pipes, sheaths and rods), other than those of siliceous fossil meals or of similar siliceous earths.

     

    6903.10.00

    - Containing by weight more than 50% of graphite or other carbon or of a mixture of these products

    5

    6903.20.00

    - Containing by weight more than 50% of alumina (AI2O3) or of a mixture or compound of alumina and of silica (SiO2)

    5

    6903.90.00

    - Other

    5

    SUB-CHAPTER II

    OTHER CERAMIC PRODUCTS

    Code

    Description

    Rate
    (%)

     

     

     

    69.04

    Ceramic building bricks, flooring blocks, support or filler tiles and the like.

     

    6904.10.00

    - Building bricks

    35

    6904.90.00

    - Other

    35

     

     

     

    69.05

    Roofing tiles, chimney-pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods.

     

    6905.10.00

    - Roofing tiles

    45

    6905.90.00

    - Other

    45

     

     

     

    6906.00.00

    Ceramic pipes, conduits, guttering and pipe fittings.

    35

     

     

     

    69.07

    Unglazed ceramic flags and paving, hearth or wall tiles; unglazed ceramic mosaic cubes and the like, whether or not on a backing.

     

    6907.10

    - Tiles, cubes and similar articles, whether or not rectangular, the largest surface area of which is capable of being enclosed in a square the side of which is less than 7 cm:

     

    6907.10.10

    - - Paving, hearth or wall tiles

    45

    6907.10.90

    - - Other

    45

    6907.90

    - Other:

     

    6907.90.10

    - - Paving, hearth or wall tiles

    35

    6907.90.20

    - - Lining tiles of a kind used for grinding mills

    20

    6907.90.90

    - - Other

    35

     

     

     

    69.08

    Glazed ceramic flags and paving, hearth or wall tiles; glazed ceramic mosaic cubes and the like, whether or not on a backing.

     

    6908.10

    - Tiles, cubes and similar articles, whether or not rectangular, the largest surface area of which is capable of being enclosed in a square the side of which is less than 7 cm:

     

    6908.10.10

    - - Paving, hearth or wall tiles

    45

    6908.10.90

    - - Other

    45

    6908.90

    - Other:

     

     

    - - Plain tiles:

     

    6908.90.11

    - - - Paving, hearth or wall tiles

    35

    6908.90.19

    - - - Other

    35

     

    - - Other:

     

    6908.90.91

    - - - Paving, hearth or wall tiles

    35

    6908.90.99

    - - - Other

    35

     

     

     

    69.09

    Ceramic wares for laboratory, chemical or other technical uses; ceramic troughs, tubs and similar receptacles of a kind used in agriculture; ceramic pots, jars and similar articles of a kind used for the conveyance or packing of goods.

     

     

    - Ceramic wares for laboratory, chemical or other technical uses:

     

    6909.11.00

    - - Of porcelain or china

    5

    6909.12.00

    - - Articles having a hardness equivalent to 9 or more on the Mohs scale

    5

    6909.19.00

    - - Other

    5

    6909.90.00

    - Other

    20

     

     

     

    69.10

    Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures.

     

    6910.10.00

    - Of porcelain or china

    35

    6910.90.00

    - Other

    35

     

     

     

    69.11

    Tableware, kitchenware, other household articles and toilet articles, of porcelain or china.

     

    6911.10.00

    - Tableware and kitchenware

    35

    6911.90.00

    - Other

    35

     

     

     

    6912.00.00

    Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china.

    35

     

     

     

    69.13

    Statuettes and other ornamental ceramic articles.

     

    6913.10

    - Of porcelain or china:

     

    6913.10.10

    - - Ornamental cigarette boxes and ashtrays

    30

    6913.10.90

    - - Other

    30

    6913.90

    - Other:

     

    6913.90.10

    - - Ornamental cigarette boxes and ashtrays

    30

    6913.90.90

    - - Other

    30

     

     

     

    69.14

    Other ceramic articles.

     

    6914.10.00

    - Of porcelain or china

    30

    6914.90.00

    - Other

    30

    Chapter 70

    Glass and glassware

    Notes.

    1. This Chapter does not cover:

    (a) Goods of heading 32.07 (for example, vitrifiable enamels and glazes, glass frit, other glass in the form of powder, granules or flakes);

    (b) Articles of Chapter 71 (for example, imitation jewellery);

    (c) Optical fibre cables of heading 85.44, electrical insulators (heading 85.46) or fittings of insulating material of heading 85.47;

    (d) Optical fibres, optically worked optical elements, hypodermic syringes, artificial eyes, thermometers, barometers, hydrometers or other articles of Chapter 90;

    (e) Lamps or lighting fittings, illuminated signs, illuminated name-plates or the like, having a permanently fixed light source, or parts thereof of heading 94.05;

    (f) Toys, games, sports requisites, Christmas tree ornaments or other articles of Chapter 95 (excluding glass eyes without mechanisms for dolls or for other articles of Chapter 95); or

    (g) Buttons, fitted vacuum flasks, scent or similar sprays or other articles of Chapter 96.

    2. For the purposes of headings 70.03, 70.04 and 70.05:

    (a) glass is not regarded as “worked” by reason of any process it has undergone before annealing;

    (b) cutting to shape does not affect the classification of glass in sheets;

    (c) the expression “absorbent, reflecting or non-reflecting layer” means a microscopically thin coating of metal or of a chemical compound (for example, metal oxide) which absorbs, for example, infra-red light or improves the reflecting qualities of the glass while still allowing it to retain a degree of transparency or translucency; or which prevents light from being reflected on the surface of the glass.

    3. The products referred to in heading 70.06 remain classified in that heading whether or not they have the character of articles.

    4. For the purposes of heading 70.19, the expression “glass wool” means:

    (a) Mineral wools with a silica (SiO2) contents not less than 60% by weight;

    (b) Mineral wools with a silica (SiO2) content less than 60% but with an alkaline oxide (K2O or Na2O) content exceeding 5% by weight or a boric oxide (B2O3) content exceeding 2% by weight.

    Mineral wools which do not comply with the above specifications fall in heading 68.06.

    5. Throughout the Nomenclature, the expression “glass” includes fused quartz and other fused silica.

    Subheading Note.

    1. For the purposes of subheading 7013.22, 7013.33, 7013.41 and 7013.91, the expression “lead crystal” means only glass having a minimum lead monoxide (PbO) content by weight of 24%.

    Code

    Description

    Rate
    (%)

     

     

     

    7001.00.00

    Cullet and other waste and scrap of glass; glass in the mass.

    0

     

     

     

    70.02

    Glass in balls (other than microspheres of heading 70.18), rods or tubes, unworked.

     

    7002.10.00

    - Balls

    3

    7002.20.00

    - Rods

    3

     

    - Tubes:

     

    7002.31

    - - Of fused quartz or other fused silica:

     

    7002.31.10

    - - - Of a kine used to manufacture vacuum tubes

    25

    7002.31.90

    - - - Other

    3

    7002.32

    - - Of other glass having a linear coefficient of expansion not exceeding 5x10-6 per Kelvin within a temperature range of 0oC to 300oC:

     

    7002.32.10

    - - - Of a kine used to manufacture vacuum tubes

    25

    7002.32.20

    - - - Of clear neutral borosilicate glass, with a diameter of 3 mm or more but not more than 22 mm

    5

    7002.32.90

    - - - Other

    3

    7002.39

    - - Other:

     

    7002.39.10

    - - - Of a kine used to manufacture vacuum tubes

    25

    7002.39.20

    - - - Of clear neutral borosilicate glass, with a diameter of 3 mm or more but not more than 22 mm

    5

    7002.39.90

    - - - Other

    3

     

     

     

    70.03

    Cast glass and rolled glass, in sheets or profiles, wheter or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked.

     

     

    - Non-wired sheets:

     

    7003.12

    - - Coloured throughout the mass (body tinted), opacified, flashed or having an absorbent, reflecting or non-reflecting layer:

     

    7003.12.10

    - - - Optical glass, not optically worked

    5

    7003.12.20

    - - - Other, in square or rectangular shape (including with 1, 2, 3 or 4 corners cut)

    40

    7003.12.90

    - - - Other

    40

    7003.19

    - - Other:

     

    7003.19.10

    - - - Optical glass, not optically worked

    5

    7003.19.90

    - - - Other

    40

    7003.20.00

    - Wired sheets

    40

    7003.30.00

    - Profiles

    40

     

     

     

    70.04

    Drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked.

     

    7004.2

    - Glass, coloured throughout the mass (body tinted), opacified, flashed or having an absorbent, reflecting or non-reflecting layer:

     

    7004.20.10

    - - Optical glass, not optically worked

    5

    7004.20.90

    - - Other

    40

    7004.9

    - Other glass:

     

    7004.90.10

    - - Optical glass, not optically worked

    5

    7004.90.90

    - - Other

    40

     

     

     

    70.05

    Float glass and surface ground or polished glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked.

     

    7005.10

    - Non-wired glass, having an absorbent, reflecting or non-reflecting layer:

     

    7005.10.10

    - - Optical glass, not optically worked

    5

    7005.10.90

    - - Other

    35

     

    - Other non-wired glass:

     

    7005.21

    - - Coloured throughout the mass (body tinted), opacified, flashed or merely surface ground:

     

    7005.21.10

    - - - Optical glass, not optically worked

    5

    7005.21.90

    - - - Other

    40

    7005.29

    - - Other:

     

    7005.29.10

    - - - Optical glass, not optically worked

    5

    7005.29.90

    - - - Other

    40

    7005.30.00

    - Wired glass

    30

     

     

     

    70.06

    Glass of heading 70.03, 70.04 or 70.05, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials.

     

    7006.00.10

    - Optical glass, not optically worked

    5

    7006.00.90

    - Other

    30

     

     

     

    70.07

    Safety glass, consisting of toughened (tempered) or laminated glass.

     

     

    - Toughened (tempered) safety glass:

     

    7007.11

    - - Of size and shape suitable for incorporation in vehicles, aircraft, spacecraft or vessels:

     

    7007.11.10

    - - - Suitable for vehicles of Chapter 87

    20

    7007.11.20

    - - - Suitable for vehicles of Chapter 87

    0

    7007.11.30

    - - - Suitable for railway or tramway locomotives or rolling stock of Chapter 86

    3

    7007.11.40

    - - - Suitable for vessels of Chapter 89

    3

    7007.19

    - - Other:

     

    7007.19.10

    - - - Suitable for machinery of heading 84.29 or 84.30

    15

    7007.19.90

    - - - Other

    15

     

    - Laminated safety glass:

     

    7007.21

    - - Of size and shape suitable for incorporation in vehicles, aircraft, spacecraft or vessels:

     

    7007.21.10

    - - - Suitable for vehicles of Chapter 87

    20

    7007.21.20

    - - - Suitable for vehicles of Chapter 87

    0

    7007.21.30

    - - - Suitable for railway or tramway locomotives or rolling stock of Chapter 86

    3

    7007.21.40

    - - - Suitable for vessels of Chapter 89

    3

    7007.29

    - - Other:

     

    7007.29.10

    - - - Suitable for machinery of heading 84.29 or 84.30

    15

    7007.29.90

    - - - Other

    15

     

     

     

    7008.00.00

    Multiple-walled insulating units of glass.

    25

     

     

     

    70.09

    Glass mirrors, whether or not framed, including rear-view mirrors.

     

    7009.10.00

    - Rear-view mirrors for vehicles

    20

     

    - Other:

     

    7009.91.00

    - - Unframed

    25

    7009.92.00

    - - Framed

    30

     

     

     

    70.10

    Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass.

     

    7010.10.00

    - Ampoules

    10

    7010.20.00

    - Stoppers, lids and other closures

    20

    7010.90

    - Other:

     

    7010.90.10

    - - Carboys and demijohns

    20

    7010.90.40

    - - Bottles and phials, of a kind used for antibiotics, serums and other injectable liquids; bottles of a kind used for intravenous fluids

    5

    7010.90.90

    - - Other

    20

     

     

     

    70.11

    Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps, cathode-ray tubes or the like.

     

    7011.10

    - For electric lighting:

     

    7011.10.10

    - - Stems

    5

    7011.10.90

    - - Other

    25

    7011.20.00

    - For cathode-ray tubes

    0

    7011.90.00

    - Other

    25

     

     

     

    70.13

    Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 70.10 or 70.18).

     

    7013.10.00

    - Of glass-ceramics

    35

     

    - Stemware drinking glasses, other than of glass-ceramics:

     

    7013.22.00

    - - Of lead crystal

    30

    7013.28.00

    - - Other

    35

     

    - Other drinking glasses, other than of glass-ceramics:

     

    7013.33.00

    - - Of lead crystal

    30

    7013.37.00

    - - Other

    35

     

    - Glassware of a kind used for table (other than drinking glasses) or kitchen purposes, other than of glass-ceramics:

     

    7013.41.00

    - - Of lead crystal

    30

    7013.42.00

    - - Of glass having a linear coefficient of expansion not exceeding 5x10-6 per Kelvin within a temperature range of 0oC to 300oC

    35

    7013.49.00

    - - Other

    35

     

    - Other glassware:

     

    7013.91.00

    - - Of lead crystal

    30

    7013.99.00

    - - Other

    15

     

     

     

    70.14

    Signalling glassware and optical elements of glass (other than those of heading 70.15), not optically worked.

     

    7014.00.10

    - Of a kind suitable for use in motor vehicles

    5

    7014.00.90

    - Other

    5

     

     

     

    70.15

    Clock or watch glasses and similar glasses, glasses for non-corrective or corrective spectacles, curved, bent, hollowed or the like, not optically worked; hollow glass spheres and their segments, for the manufacture of such glasses.

     

    7015.10.00

    - Glasses for corrective spectacles

    3

    7015.90

    - Other:

     

    7015.90.10

    - - Clock or watch glasses

    5

    7015.90.90

    - - Other

    5

     

     

     

    70.16

    Paving blocks, slabs, bricks, squares, tiles and other articles of pressed or moulded glass, whether or not wired, of a kind used for building or construction purposes; glass cubes and other glass smallwares, whether or not on a backing, for mosaics or similar decorative purposes; leaded lights and the like; multicellular or foam glass in blocks, panels, plates, shells or similar forms.

     

    7016.10.00

    - Glass cubes and other glass smallwares, whether or not on a backing, for mosaics or similar decorative purposes

    25

    7016.90.00

    - Other

    45

     

     

     

    70.17

    Laboratory, hygienic or pharmaceutical glassware, whether or not graduated or calibrated.

     

    7017.10

    - Of fused quartz or other fused silica:

     

    7017.10.10

    - - Quartz reactor tubes and holders designed for insertion into diffusion and oxidation furnaces for production of semiconductor wafers

    0

    7017.10.90

    - - Other

    0

    7017.20.00

    - Of other glass having a linear coefficient of expansion not exceeding 5x10-6 per Kelvin within a temperature range of 0oC to 300oC

    0

    7017.90.00

    - Other

    0

     

     

     

    70.18

    Glass beads, imitation pearls, imitation precious or semi-precious stones and similar glass smallwares, and articles thereof other than imitation jewellery; glass eyes other than prosthetic articles; statuettes and other ornaments of lamp-worked glass, other than imitation jewellery; glass microspheres not exceeding 1 mm in diameter.

     

    7018.10.00

    - Glass beads, imitation pearls, imitation precious or semi-precious stones and similar glass smallwares

    30

    7018.20.00

    - Glass microspheres not exceeding 1 mm in diameter

    0

    7018.90.00

    - Other

    30

     

     

     

    70.19

    Glass fibres (including glass wool) and articles thereof (for example, yarn, woven fabrics).

     

     

    - Slivers, rovings, yarn and chopped strands:

     

    7019.11.00

    - - Chopped strands, of a length of not more than 50 mm

    3

    7019.12.00

    - - Rovings

    3

    7019.19

    - - Other:

     

    7019.19.10

    - - - Yarn

    3

    7019.19.90

    - - - Other

    3

     

    - Thin sheets (voiles), webs, mats, mattresses, boards and similar nonwoven products:

     

    7019.31.00

    - - Mats

    3

    7019.32.00

    - - Thin sheets (voiles)

    3

    7019.39

    - - Other:

     

    7019.39.10

    - - - Asphalt or coal-tar impregnated glass-fibre outerwrap of a kind used for pipelines

    3

    7019.39.90

    - - - Other

    10

    7019.40.00

    - Woven fabrics of rovings

    3

     

    - Other woven fabrics:

     

    7019.51.00

    - - Of a width not exceeding 30 cm

    3

    7019.52.00

    - - Of a width exceeding 30 cm, plain weave, weighing less than 250 g/m2, of filaments measuring per single yarn not more than 136 tex

    3

    7019.59.00

    - - Other

    3

    7019.90

    - Other:

     

    7019.90.10

    - - Glass fibres (including glass wool)

    3

    7019.90.90

    - - Other

    0

     

     

     

    70.20

    Other articles of glass.

     

     

    - Glass moulds:

     

    7020.00.11

    - - Of a kind used for the manufacture of acrylic goods

    0

    7020.00.19

    - - Other

    0

    7020.00.20

    - Quartz reactor tubes and holders designed for insertion into diffusion and oxidation furnaces for production of semiconductor wafers

    0

    7020.00.30

    - Glass inners for vacuum flasks or other vacuum vessels

    40

    7020.00.40

    - Evacuated tubes for solar energy collectors

    3

     

    - Other:

     

    7020.00.91

    - - Blinds

    30

    7020.00.99

    - - Other

    30

    SECTION XIV

    NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL, AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN

    Chapter 71

    Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin

    Notes.

    1. Subject to Note 1 (A) to Section VI and except as provided below, all articles consisting wholly or partly:

    (a) Of natural or cultured pearls or of precious or semi-precious stones (natural, synthetic or reconstructed), or

    (b) Of precious metal or of metal clad with precious metal, are to be classified in this Chapter.

    2. (A) Headings 71.13, 71.14 and 71.15 do not cover articles in which precious metal or metal clad with precious metal is present as minor constituents only, such as minor fittings or minor ornamentation (for example, monograms, ferrules and rims), and paragraph (b) of the foregoing Note does not apply to such articles.

    (B) Heading 71.16 does not cover articles containing precious metal or metal clad with precious metal (other than as minor constituents).

    3. This Chapter does not cover:

    (a) Amalgams of precious metal, or colloidal precious metal (heading 28.43);

    (b) Sterile surgical suture materials, dental fillings or other goods of Chapter 30;

    (c) Goods of Chapter 32 (for example, lustres);

    (d) Supported catalysts (heading 38.15);

    (e) Articles of heading 42.02 or 42.03 referred to in Note 3 (B) to Chapter 42;

    (f) Articles of heading 43.03 or 43.04;

    (g) Goods of Section XI (textiles and textile articles);

    (h) Footwear, headgear or other articles of Chapter 64 or 65;

    (ij) Umbrellas, walking-sticks or other articles of Chapter 66;

    (k) Abrasive goods of heading 68.04 or 68.05 or Chapter 82, containing dust or powder of precious or semi-precious stones (natural or synthetic); articles of Chapter 82 with a working part of precious or semi-precious stones (natural, synthetic or reconstructed); machinery, mechanical appliances or electrical goods, or parts thereof, of Section XVI. However, articles and parts thereof, wholly of precious or semi-precious stones (natural, synthetic or reconstructed) remain classified in this Chapter, except unmounted worked sapphires and diamonds for styli (heading 85.22);

    (l) Articles of Chapter 90, 91 or 92 (scientific instruments, clocks and watches, musical instruments);

    (m) Arms or parts thereof (Chapter 93);

    (n) Articles covered by Note 2 to Chapter 95;

    (o) Articles classified in Chapter 96 by virtue of Note 4 to that Chapter; or

    (p) Original sculptures or statuary (heading 97.03), collectors’ pieces (heading 97.05) or antiques of an age exceeding one hundred years (heading 97.06), other than natural or cultured pearls or precious or semi-precious stones.

    4. (A) The expression “precious metal” means silver, gold and platinum.

    (B) The expression “platinum” means platinum, iridium, osmium, palladium, rhodium and ruthenium.

    (C) The expression “precious or semi-precious stones” does not include any of the substances specified in Note 2 (b) to Chapter 96.

    5. For the purposes of this Chapter, any alloy (including a sintered mixture and an inter-metallic compound) containing precious metal is to be treated as an alloy of precious metal if any one precious metal constitutes as much as 2 %, by weight, of the alloy. Alloys of precious metal are to be classified according to the following rules:

    (a) An alloy containing 2 % or more, by weight, of platinum is to be treated as an alloy of platinum;

    (b) An alloy containing 2 % or more, by weight, of gold but no platinum, or less than 2 %, by weight, of platinum, is to be treated as an alloy of gold;

    (c) Other alloys containing 2 % or more, by weight, of silver are to be treated as alloys of silver.

    6. Except where the context otherwise requires, any reference in the Nomenclature to precious metal or to any particular precious metal includes a reference to alloys treated as alloys of precious metal or of the particular metal in accordance with the rules in Note 5 above, but not to metal clad with precious metal or to base metal or non-metals plated with precious metal.

    7. Throughout the Nomenclature the expression “metal clad with precious metal” means material made with a base of metal upon one or more surfaces of which there is affixed by soldering, brazing, welding, hot-rolling or similar mechanical means a covering of precious metal. Except where the context otherwise requires, the expression also covers base metal inlaid with precious metal.

    8. Subject to Note 1 (A) to Section VI, goods answering to a description in heading 71.12 are to be classified in that heading and in no other heading of the Nomenclature.

    9. For the purposes of heading 71.13, the expression “articles of jewellery” means:

    (a) Any small objects of personal adornment (for example, rings, bracelets, necklaces, brooches, ear-rings, watch-chains, fobs, pendants, tie-pins, cuff-links, dress-studs, religious or other medals and insignia); and

    (b) Articles of personal use of a kind normally carried in the pocket, in the handbag or on the person (for example, cigar or cigarette cases, snuff boxes, cachou or pill boxes, powder boxes, chain purses or prayer beads).

    These articles may be combined or set, for example, with natural or cultured pearls, precious or semi-precious stones, synthetic or reconstructed precious or semi-precious stones, tortoise shell, mother-of-pearl, ivory, natural or reconstituted amber, jet or coral.

    10. For the purposes of heading 71.14, the expression “articles of goldsmiths’ or silversmiths’ wares” includes such articles as ornaments, tableware, toilet-ware, smokers’ requisites and other articles of household, office or religious use.

    11. For the purposes of heading 71.17, the expression “imitation jewellery” means articles of jewellery within the meaning of paragraph (a) of Note 9 above (but not including buttons or other articles of heading 96.06, or dress-combs, hair-slides or the like, or hairpins, of heading 96.15), not incorporating natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed) nor (except as plating or as minor constituents) precious metal or metal clad with precious metal.

    Subheading Notes.

    1. For the purposes of subheadings 7106.10, 7108.11, 7110.11, 7110.21, 7110.31 and 7110.41, the expressions “powder” and “in powder form” mean products of which 90 % or more by weight passes through a sieve having a mesh aperture of 0.5 mm.

    2. Notwithstanding the provisions of Chapter Note 4 (B), for the purposes of subheadings 7110.11 and 7110.19, the expression “platinum” does not include iridium, osmium, palladium, rhodium or ruthenium.

    3. For the classification of alloys in the subheadings of heading 71.10, each alloy is to be classified with that metal, platinum, palladium, rhodium, iridium, osmium or ruthenium which predominates by weight over each other of these metals.

    SUB-CHAPTER I

    NATURAL OR CULTURED PEARLS AND PRECIOUS OR SEMI-PRECIOUS STONES

    Code

    Description

    Rate
    (%)

     

     

     

    71.01

    Pearls, natural or cultured, whether or not worked or graded but not strung, mounted or set; pearls, natural or cultured, temporarily strung for convenience of transport.

     

    7101.10.00

    - Natural pearls

    3

     

    - Cultured pearls:

     

    7101.21.00

    - - Unworked

    3

    7101.22.00

    - - Worked

    3

     

     

     

    71.02

    Diamond, whether or worked, but not mounted or set.

     

    7102.10.00

    - Unsorted

    1

     

    - Industrial:

     

    7102.21.00

    - - Unworked or simply sawn, cleaved or bruted

    0

    7102.29.00

    - - Other

    0

     

    - Non-industrial:

     

    7102.31.00

    - - Unworked or simply sawn, cleaved or bruted

    0

    7102.39.00

    - - Other

    0

     

     

     

    71.03

    Precious stones (other than diamonds) and semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semi-precious stones, temporarily strung for convenience of transport.

     

    7103.10

    - Unworked or simply sawn or roughly shaped:

     

    7103.10.10

    - - Rubies

    0

    7103.10.20

    - - Jade (nephrite and jadeite)

    0

    7103.10.90

    - - Other

    0

     

    - Otherwise worked:

     

    7103.91

    - - Rubies, sapphires and emeralds:

     

    7103.91.10

    - - - Rubies

    0

    7103.91.90

    - - - Other

    0

    7103.99.00

    - - Other

    0

     

     

     

    71.04

    Synthetic or reconstructed precious or semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semi-precious stones, temporarily strung for convenience of transport.

     

    7104.1

    - Piezo-electric quartz:

     

    7104.10.10

    - - Unworked

    0

    7104.10.20

    - - Worked

    0

    7104.20.00

    - Other, unworked or simply sawn or roughly shaped

    0

    7104.90.00

    - Other

    0

     

     

     

    71.05

    Dust and powder of natural or synthetic precious or semi-precious stones.

     

    7105.10.00

    - Of diamonds

    1

    7105.90.00

    - Other

    1

    SUB-CHAPTER II

    PRECIOUS METALS AND METALSCLAD WITH PRECIOUS METALS

    Code

    Description

    Rate
    (%)

     

     

     

    71.06

    Silver (including silver plated with gold or platinum), unwrought or in semi-manufactured forms, or in powder form.

     

    7106.10.00

    - Powder

    1

     

    - Other:

     

    7106.91.00

    - - Unworked

    1

    7106.92.00

    - - Semi-manufactured

    1

     

     

     

    7107.00.00

    Base metals clad with silver, not further worked than semi-manufactured.

    1

     

     

     

    71.08

    Gold (including gold plated with platinum) unwrought or in semi-manufactured forms, or in powder form.

     

     

    - Non-monetary:

     

    7108.11.00

    - - Powder

    0

    7108.12.00

    - - Other unwrought forms

    0

    7108.13.00

    - - Other semi-manufactured forms

    0

    7108.20.00

    - Monetary

    0

     

     

     

    7109.00.00

    Base metals or silver, clad with gold, not further worked than semi-manufactured.

    1

     

     

     

    71.10

    Platinum, unwrought or in semi-manufactured forms, or in powder form.

     

     

    - Platinum:

     

    7110.11.00

    - - Unwrought or in powder form

    1

    7110.19.00

    - - Other

    1

     

    - Palladium:

     

    7110.21.00

    - - Unwrought or in powder form

    1

    7110.29.00

    - - Other

    1

     

    - Rhodium:

     

    7110.31.00

    - - Unwrought or in powder form

    1

    7110.39.00

    - - Other

    1

     

    - Iridium, osmium and ruthenium:

     

    7110.41.00

    - - Unwrought or in powder form

    1

    7110.49.00

    - - Other

    1

     

     

     

    71.11

    Base metals, silver or gold, clad with platinum, not further worked than semi-manufactured.

     

    7111.00.10

    - Silver or gold, clad with platinum

    1

    7111.00.90

    - Other

    1

     

     

     

    71.12

    Waste and scrap of precious metal or of metal clad with precious metal; other waste and scrap containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal.

     

    7112.30.00

    - Ash containing precious metal or precious metal compounds

    1

     

    - Other:

     

    7112.91.00

    - - Of gold, including metal clad with gold but excluding sweepings containing other precious metals

    1

    7112.92.00

    - - Of platinum, including metal clad with platinum but excluding sweepings containing other precious metals

    1

    7112.99

    - - Other:

     

    7112.99.10

    - - - Of silver, including metal clad with silver but excluding sweepings containing other precious metals

    1

    7112.99.90

    - - - Other

    1

    SUB-CHAPTER III

    JEWELLERY, GOLDSMITHS’ AND SILVERSMITHS’ WARES AND OTHER ARTICLES

    Code

    Description

    Rate
    (%)

     

     

     

    71.13

    Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal.

     

     

    - Of precious metal whether or not plated or clad with precious metal:

     

    7113.11

    - - Of silver, whether or not plated or clad with other precious metal:

     

    7113.11.10

    - - - Parts

    30

    7113.11.90

    - - - Other

    30

    7113.19

    - - Of other precious metal, whether or not plated or clad with precious metal:

     

    7113.19.10

    - - - Parts

    25

    7113.19.90

    - - - Other

    25

    7113.20

    - Of base metal clad with precious metal:

     

    7113.20.10

    - - Parts

    30

    7113.20.90

    - - Other

    30

     

     

     

    71.14

    Articles of goldsmiths’ or silversmiths’ wares and parts thereof, of precious metal or of metal clad with precious metal.

     

     

    - Of precious metal whether or not plated or clad with precious metal:

     

    7114.11.00

    - - Of silver, whether or not plated or clad with other precious metal

    30

    7114.19.00

    - - Of other precious metal, whether or not plated or clad with precious metal

    30

    7114.20.00

    - Of base metal clad with precious metal

    30

     

     

     

    71.15

    Other articles of precious metal or of metal clad with precious metal.

     

    7115.10.00

    - Catalysts in the form of wire cloth or grill, of platinum

    30

    7115.90

    - Other:

     

    7115.90.10

    - - Of gold or silver

    30

    7115.90.20

    - - Of metal clad with gold or silver

    30

    7115.90.90

    - - Other

    30

     

     

     

    71.16

    Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed).

     

    7116.10.00

    - Of natural or cultured pearls

    30

    7116.20.00

    - Of precious or semi-precious stones (natural, synthetic or reconstructed)

    30

     

     

     

    71.17

    Imitation jewellery.

     

     

    - Of base metal, whether or not plated with precious metal:

     

    7117.11

    - - Cuff-links and studs:

     

    7117.11.10

    - - - Parts

    30

    7117.11.90

    - - - Other

    30

    7117.19

    - - Other:

     

    7117.19.10

    - - - Bangles

    25

    7117.19.20

    - - - Other imitation jewellery

    25

    7117.19.90

    - - - Parts

    25

    7117.90

    - Other:

     

     

    - - Bangles:

     

    7117.90.11

    - - - Wholly of plastics or glass

    25

    7117.90.12

    - - - Wholly of wood, worked tortoise shell, ivory, bone, horn, coral, mother of pearl and other animal carving material, worked vegetable carving material or worked mineral carving material

    25

    7117.90.13

    - - - Wholly of porcelain or china

    25

    7117.90.19

    - - - Other

    25

     

    - - Other imitation jewellery:

     

    7117.90.21

    - - - Wholly of plastics or glass

    25

    7117.90.22

    - - - Wholly of wood, worked tortoise shell, ivory, bone, horn, coral, mother of pearl and other animal carving material, worked vegetable carving material or worked mineral carving material

    25

    7117.90.23

    - - - Wholly of porcelain or china

    25

    7117.90.29

    - - - Other

    25

     

    - - Parts:

     

    7117.90.91

    - - - Wholly of plastics or glass

    25

    7117.90.92

    - - - Wholly of wood, worked tortoise shell, ivory, bone, horn, coral, mother of pearl and other animal carving material, worked vegetable carving material or worked mineral carving material

    25

    7117.90.93

    - - - Wholly of porcelain or china

    25

    7117.90.99

    - - - Other

    25

     

     

     

    71.18

    Coin.

     

    7118.10

    - Coin (other than gold coin), not being legal tender:

     

    7118.10.10

    - - Silver coin

    30

    7118.10.90

    - - Other

    30

    7118.90

    - Other:

     

    7118.90.10

    - - Gold coin, whether or not legal tender

    25

    7118.90.20

    - - Silver coin, being legal tender

    25

    7118.90.90

    - - Other

    25

    SECTION XV

    BASE METALS AND ARTICLES OF BASE METAL

    Notes.

    1. This Section does not cover:

    (a) Prepared paints, inks or other products with a basis of metallic flakes or powder (heading 32.07 to 32.10, 32.12, 32.13 or 32.15);

    (b) Ferro-cerium or other pyrophoric alloys (heading 36.06);

    (c) Headgear or parts thereof of heading 65.06 or 65.07;

    (d) Umbrella frames or other articles of heading 66.03;

    (e) Goods of Chapter 71 (for example, precious metal alloys, base metal clad with precious metal, imitation jewellery);

    (f) Articles of Section XVI (machinery, mechanical appliances and electrical goods);

    (g) Assembled railway or tramway track (heading 86.08) or other articles of Section XVII (vehicles, ships and boats, aircraft);

    (h) Instruments or apparatus of Section XVIII, including clock or watch springs;

    (ij) Lead shot prepared for ammunition (heading 93.06) or other articles of Section XIX (arms and ammunition);

    (k) Articles of Chapter 94 (for example, furniture, mattress supports, lamps and lighting fittings, illuminated signs, prefabricated buildings);

    (l) Articles of Chapter 95 (for example, toys, games, sports requisites);

    (m) Hand sieves, buttons, pens, pencil-holders, pen nibs or other articles of Chapter 96 (miscellaneous manufactured articles); or

    (n) Articles of Chapter 97 (for example, works of art).

    2. Throughout the Nomenclature, the expression “parts of general use” means:

    (a) Articles of heading 73.07, 73.12, 73.15, 73.17 or 73.18 and similar articles of other base metal;

    (b) Springs and leaves for springs, of base metal, other than clock or watch springs (heading 91.14); and

    (c) Articles of headings 83.01, 83.02, 83.08, 83.10 and frames and mirrors, of base metal, of heading 83.06.

    In Chapters 73 to 76 and 78 to 82 (but not in heading 73.15) references to parts of goods do not include references to parts of general use as defined above.

    Subject to the preceding paragraph and to Note 1 to Chapter 83, the articles of Chapter 82 or 83 are excluded from Chapters 72 to 76 and 78 to 81.

    3. Throughout the Nomenclature, the expression “base metals” means: iron and steel, copper, nickel, aluminium, lead, zinc, tin, tungsten (wolfram), molybdenum, tantalum, magnesium, cobalt, bismuth, cadmium, titanium, zirconium, antimony, manganese, beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium (columbium), rhenium and thallium.

    4. Throughout the Nomenclature, the term “cermets” means products containing a microscopic heterogeneous combination of a metallic component and a ceramic component. The term “cermets” includes sintered metal carbides (metal carbides sintered with a metal).

    5. Classification of alloys (other than ferro-alloys and master alloys as defined in Chapters 72 and 74):

    (a) An alloy of base metals is to be classified as an alloy of the metal which predominates by weight over each of the other metals;

    (b) An alloy composed of base metals of this Section and of elements not falling within this Section is to be treated as an alloy of base metals of this Section if the total weight of such metals equals or exceeds the total weight of the other elements present;

    (c) In this Section the term “alloys” includes sintered mixtures of metal powders, heterogeneous intimate mixtures obtained by melting (other than cermets) and intermetallic compounds.

    6. Unless the context otherwise requires, any reference in the Nomenclature to a base metal includes a reference to alloys which, by virtue of Note 5 above, are to be classified as alloys of that metal.

    7. Classification of composite articles:

    Except where the headings otherwise require, articles of base metal (including articles of mixed materials treated as articles of base metal under the Interpretative Rules) containing two or more base metals are to be treated as articles of the base metal predominating by weight over each of the other metals.

    For this purpose:

    (a) Iron and steel, or different kinds of iron or steel, are regarded as one and the same metal;

    (b) An alloy is regarded as being entirely composed of that metal as an alloy of which, by virtue of Note 5, it is classified; and

    (c) A cermet of heading 81.13 is regarded as a single base metal.

    8. In this Section, the following expressions have the meanings hereby assigned to them:

    (a) Waste and scrap

    Metal waste and scrap from the manufacture or mechanical working of metals, and metal goods definitely not usable as such because of breakage, cutting-up, wear or other reasons.

    (b) Powders

    Products of which 90 % or more by weight passes through a sieve having a mesh aperture of 1 mm.

    Chapter 72

    Iron and steel

    Notes.

    1. In this Chapter and, in the case of Notes (d), (e) and (f) throughout the Nomenclature, the following expressions have the meanings hereby assigned to them:

    (a) Pig iron

    Iron-carbon alloys not usefully malleable, containing more than 2 % by weight of carbon and which may contain by weight one or more other elements within the following limits:

    - Not more than 10 % of chromium

    - Not more than 6 % of manganese

    - Not more than 3 % of phosphorus

    - Not more than 8 % of silicon

    - A total of not more than 10 % of other elements.

    (b) Spiegeleisen

    Iron-carbon alloys containing by weight more than 6 % but not more than 30 % of manganese and otherwise conforming to the specification at (a) above.

    (c) Ferro-alloys

    Alloys in pigs, blocks, lumps or similar primary forms, in forms obtained by continuous casting and also in granular or powder forms, whether or not agglomerated, commonly used as an additive in the manufacture of other alloys or as de-oxidants, de-sulphurising agents or for similar uses in ferrous metallurgy and generally not usefully malleable, containing by weight 4 % or more of the element iron and one or more of the following:

    - More than 10 % of chromium

    - More than 30 % of manganese

    - More than 3 % of phosphorus

    - More than 8 % of silicon

    - A total of more than 10 % of other elements, excluding carbon, subject to a maximum content of 10 % in the case of copper.

    (d) Steel

    Ferrous materials other than those of heading 72.03 which (with the exception of certain types produced in the form of castings) are usefully malleable and which contain by weight 2 % or less of carbon. However, chromium steels may contain higher proportions of carbon.

    (e) Stainless steel

    Alloy steels containing, by weight, 1.2 % or less of carbon and 10.5 % or more of chromium, with or without other elements.

    (f) Other alloy steel

    Steels not complying with the definition of stainless steel and containing by weight one or more of the following elements in the proportion shown:

    - 0.3 % or more of aluminium

    - 0.0008 % or more of boron

    - 0.3 % or more of chromium

    - 0.3 % or more of cobalt

    - 0.4 % or more of copper

    - 0.4 % or more of lead

    - 1.65 % or more of manganese

    - 0.08 % or more of molybdenum

    - 0.3 % or more of nickel

    - 0.06 % or more of niobium

    - 0.6 % or more of silicon

    - 0.05 % or more of titanium

    - 0.3 % or more of tungsten (wolfram)

    - 0.1 % or more of vanadium

    - 0.05 % or more of zirconium

    - 0.1 % or more of other elements (except sulphur, phosphorus, carbon and nitrogen), taken separately.

    (g) Remelting scrap ingots of iron or steel

    Products roughly cast in the form of ingots without feeder-heads or hot tops, or of pigs, having obvious surface faults and not complying with the chemical composition of pig iron, spiegeleisen or ferro-alloys.

    (h) Granules

    Products of which less than 90 % by weight passes through a sieve with a mesh aperture of 1 mm and of which 90 % or more by weight passes through a sieve with a mesh aperture of 5 mm.

    (ij) Semi-finished products

    Continuous cast products of solid section, whether or not subjected to primary hot-rolling; and

    Other products of solid section, which have not been further worked than subjected to primary hot-rolling or roughly shaped by forging, including blanks for angles, shapes or sections.

    These products are not presented in coils.

    (k) Flat-rolled products

    Rolled products of solid rectangular (other than square) cross-section, which do not conform to the definition at (ij) above in the form of:

    - coils of successively superimposed layers, or

    - straight lengths, which if of a thickness less than 4.75 mm are of a width measuring at least ten times the thickness or if of a thickness of 4.75 mm or more are of a width which exceeds 150 mm and measures at least twice the thickness.

    Flat-rolled products include those with patterns in relief derived directly from rolling (for example, grooves, ribs, chequers, tears, buttons, lozenges) and those which have been perforated, corrugated or polished, provided that they do not thereby assume the character of articles or products of other headings.

    Flat-rolled products of a shape other than rectangular or square, of any size, are to be classified as products of a width of 600 mm or more, provided that they do not assume the character of articles or products of other headings.

    (l) Bars and rods, hot-rolled, in irregularly wound coils

    Hot-rolled products in irregularly wound coils, which have a solid cross-section in the shape of circles, segments of circles, ovals, rectangles (including squares), triangles or other convex polygons (including “flattened circles” and “modified rectangles”, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). These products may have indentations, ribs, grooves or other deformations produced during the rolling process (reinforcing bars and rods).

    (m) Other bars and rods

    Products which do not conform to any of the definitions at (ij), (k) or (l) above or to the definition of wire, which have a uniform solid cross-section along their whole length in the shape of circles, segments of circles, ovals, rectangles (including squares), triangles or other convex polygons (including “flattened circles” and “modified rectangles”, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). These products may:

    - have indentations, ribs, grooves or other deformations produced during the rolling process (reinforcing bars and rods);

    - be twisted after rolling.

    (n) Angles, shapes and sections

    Products having a uniform solid cross-section along their whole length which do not conform to any of the definitions at (ij), (k), (l) or (m) above or to the definition of wire.

    Chapter 72 does not include products of heading 73.01 or 73.02.

    (o) Wire

    Cold-formed products in coils, of any uniform solid cross-section along their whole length, which do not conform to the definition of flat-rolled products.

    (p) Hollow drill bars and rods

    Hollow bars and rods of any cross-section, suitable for drills, of which the greatest external dimension of the cross-section exceeds 15 mm but does not exceed 52 mm, and of which the greatest internal dimension does not exceed one half of the greatest external dimension. Hollow bars and rods of iron or steel not conforming to this definition are to be classified in heading 73.04.

    2. Ferrous metals clad with another ferrous metal are to be classified as products of the ferrous metal predominating by weight.

    3. Iron or steel products obtained by electrolytic deposition, by pressure casting or by sintering are to be classified, according to their form, their composition and their appearance, in the headings of this Chapter appropriate to similar hot-rolled products.

    Subheading Notes.

    1. In this Chapter the following expressions have the meanings hereby assigned to them:

    (a) Alloy pig iron

    Pig iron containing, by weight, one or more of the following elements in the specified proportions:

    - More than 0.2 % of chromium

    - More than 0.3 % of copper

    - More than 0.3 % of nickel

    - More than 0.1 % of any of the following elements: aluminium, molybdenum, titanium, tungsten (wolfram), vanadium.

    (b) Non-alloy free-cutting steel

    Non-alloy steel containing, by weight, one or more of the following elements in the specified proportions:

    - 0.08 % or more of sulphur

    - 0.1 % or more of lead

    - More than 0.05 % of selenium

    - More than 0.01 % of tellurium

    - More than 0.05 % of bismuth.

    (c) Silicon-electrical steel

    Alloy steels containing by weight at least 0.6 % but not more than 6 % of silicon and not more than 0.08 % of carbon. They may also contain by weight not more than 1 % of aluminium but no other element in a proportion that would give the steel the characteristics of another alloy steel.

    (d) High speed steel

    Alloy steels containing, with or without other elements, at least two of the three elements molybdenum, tungsten and vanadium with a combined content by weight of 7 % or more, 0.6 % or more of carbon and 3 to 6 % of chromium.

    (e) Silico-manganese steel

    Alloy steels containing by weight: -

    - Not more than 0.7 % of carbon,

    - 0.5 % or more but not more than 1.9 % of manganese, and

    - 0.6 % or more but not more than 2.3 % of silicon, but no other element in a proportion that would give the steel the characteristics of another alloy steel.

    2. For the classification of ferro-alloys in the subheadings of heading 72.02 the following rule should be observed:

    A ferro-alloy is considered as binary and classified under the relevant subheading (if it exists) if only one of the alloy elements exceeds the minimum percentage laid down in Chapter Note 1 (c); by analogy, it is considered respectively as ternary or quaternary if two or three alloy elements exceed the minimum percentage.

    For the application of this rule the unspecified “other elements” referred to in Chapter Note 1 (c) must each exceed 10 % by weight.

    SUB-CHAPTER I

    PRIMARY MATERIALS; PRODUCTS IN GRANULAR OR POWDER FORM

    Code

    Description

    Rate
    (%)

     

     

     

    72.01

    Pig iron and, spiegeleisen in pigs, blocks or other primary forms.

     

    7201.10.00

    - Non-alloy pig iron containing by weight 0.5% or less of phosphorus

    0

    7201.20.00

    - Non-alloy pig iron containing by weight more than 0.5% of phosphorus

    0

    7201.50.00

    - Alloy pig iron; spiegeleisen

    0

     

     

     

    72.02

    Ferro-alloys.

     

     

    - Ferro-manganese:

     

    7202.11.00

    - - Containing by weight more than 2% of carbon

    5

    7202.19.00

    - - Other

    5

     

    - Ferro-silicon:

     

    7202.21.00

    - - Containing by weight more than 55% of silicon

    0

    7202.29.00

    - - Other

    5

    7202.30.00

    - Ferro-silico-manganese

    5

     

    - Ferro-chromium:

     

    7202.41.00

    - - Containing by weight more than 4% of carbon

    5

    7202.49.00

    - - Other

    0

    7202.50.00

    - Ferro-silico-chromium

    0

    7202.60.00

    - Ferro-nickel

    0

    7202.70.00

    - Ferro-molybdenum

    0

    7202.80.00

    - Ferro-tungsten and ferro-silico-tungsten

    0

     

    - Other:

     

    7202.91.00

    - - Ferro-titanium and ferro-silico-titanium

    0

    7202.92.00

    - - Ferro-vanadium

    0

    7202.93.00

    - - Ferro-niobium

    0

    7202.99.00

    - - Other

    0

     

     

     

    72.03

    Ferrous products obtained by direct reduction of iron ore and other spongy ferrous products, in lumps, pellets or similar forms; iron having a minimum purity by weight of 99.94%, in lumps, pellets or similar forms.

     

    7203.10.00

    - Ferrous products obtained by direct reduction of iron ore

    0

    7203.90.00

    - Other

    0

     

     

     

    72.04

    72.04 Ferrous waste and scrap; remelting scrap ingots of iron or steel.

     

    7204.10.00

    - Waste and scrap of cast iron

    3

     

    - Waste and scrap of alloy steel:

     

    7204.21.00

    - - Of stainless steel

    0

    7204.29.00

    - - Other

    0

    7204.30.00

    - Waste and scrap of tinned iron or steel

    0

     

    - Other waste and scrap:

     

    7204.41.00

    - - Turnings, shavings, chips, milling waste, sawdust, filings, trimmings and stampings, whether or not in bundles

    3

    7204.49.00

    - - Other

    0

    7204.50.00

    - Remelting scrap ingots

    3

     

     

     

    72.05

    Granules and powders, of pig iron, spiegeleisen, iron or steel.

     

    7205.10.00

    - Granules

    0

     

    - Powders:

     

    7205.21.00

    - - Of alloy steel

    0

    7205.29.00

    - - Other

    0

    SUB-CHAPTER II

    IRON AND NON-ALLOY STEEL

    Code

    Description

    Rate
    (%)

     

     

     

    72.06

    Iron and non-alloy steel in ingots or other primary forms (excluding iron of heading 72.03).

     

    7206.10

    - Ingots:

     

    7206.10.10

    - - Containing by weight more than 0.6% of carbon

    1

    7206.10.90

    - - Other

    1

    7206.90.00

    - Other

    1

     

     

     

    72.07

    Semi-finished products of iron or non-alloy steel.

     

     

    - Containing by weight less than 0.25% of carbon:

     

    7207.11.00

    - - Of rectangular (including square) cross-section, the width measuring less than twice the thickness

    10

    7207.12

    - - Other, of rectangular (other than square) cross-section:

     

    7207.12.10

    - - - Slabs

    0

    7207.12.90

    - - - Other

    10

    7207.19.00

    - - Other

    10

    7207.20

    - Containing by weight 0.25% or more of carbon:

     

     

    - - Containing by weight less than 0.6% of carbon:

     

    7207.20.10

    - - - Slabs

    0

     

    - - - Other:

     

    7207.20.21

    - - - - Blocks roughly shaped by forging; sheet bars

    0

    7207.20.29

    - - - - Other

    10

     

    - - Other:

     

    7207.20.91

    - - - Slabs

    0

     

    - - - Other:

     

    7207.20.92

    - - - - Blocks roughly shaped by forging; sheet bars

    0

    7207.20.99

    - - - - Other

    10

     

     

     

    72.08

    Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, hot-rolled, not clad, plated or coated.

     

    7208.10.00

    - In coils, not further worked than hot-rolled, with patterns in relief

    0

     

    - Other, in coils, not further worked than hot-rolled, pickled:

     

    7208.25.00

    - - Of a thickness of 4.75 mm or more

    0

    7208.26.00

    - - Of a thickness of 3 mm or more but less than 4.75 mm

    0

    7208.27

    - - Of a thickness of less than 3 mm:

     

    7208.27.10

    - - - Of a thickness of less than 2 mm

    0

    7208.27.90

    - - - Other

    0

     

    - Other, in coils, not further worked than hot-rolled:

     

    7208.36.00

    - - Of a thickness exceeding 10 mm

    0

    7208.37.00

    - - Of a thickness of 4.75 mm or more but not exceeding 10 mm

    0

    7208.38.00

    - - Of a thickness of 3 mm or more but less than 4.75 mm

    0

    7208.39.00

    - - Of a thickness of less than 3 mm

    0

    7208.40.00

    - Not in coils, not further worked than hot-rolled, with patterns in relief

    0

     

    - Other, not in coils, not further worked than hot-rolled:

     

    7208.51.00

    - - Of a thickness exceeding 10 mm

    0

    7208.52.00

    - - Of a thickness of 4.75 mm or more but not exceeding 10 mm

    0

    7208.53.00

    - - Of a thickness of 3 mm or more but less than 4.75 mm

    0

    7208.54.00

    - - Of a thickness of less than 3 mm

    0

    7208.90.00

    - Other

    0

     

     

     

    72.09

    Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, cold-rolled (cold-reduced), not clad, plated or coated.

     

     

    - In coils, not further worked than cold-rolled (cold-reduced):

     

    7209.15.00

    - - Of a thickness of 3 mm or more

    7

    7209.16.00

    - - Of a thickness exceeding 1 mm but less than 3 mm

    7

    7209.17.00

    - - Of a thickness of 0.5 mm or more but not exceeding 1 mm

    7

    7209.18

    - - Of a thickness of less than 0.5 mm:

     

    7209.18.10

    - - - Tin-mill blackplate

    0

     

    - - - Other:

     

    7209.18.91

    - - - - Containing by weight less than 0.6% of carbon and of a thickness of 0.17 mm or less

    7

    7209.18.99

    - - - - Other

    7

     

    - Not in coils, not further worked than cold-rolled (cold-reduced):

     

    7209.25.00

    - - Of a thickness of 3 mm or more

    7

    7209.26.00

    - - Of a thickness exceeding 1 mm but less than 3 mm

    7

    7209.27.00

    - - Of a thickness of 0.5 mm or more but not exceeding 1 mm

    7

    7209.28

    - - Of a thickness of less than 0.5 mm:

     

    7209.28.10

    - - - Containing by weight less than 0.6% of carbon and of a thickness of 0.17 mm or less

    7

    7209.28.90

    - - - Other

    7

    7209.90

    - Other:

     

    7209.90.10

    - - Corrugated

    7

    7209.90.90

    - - Other

    7

     

     

     

    72.10

    Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, clad, plated or coated.

     

     

    - Plated or coated with tin:

     

    7210.11

    - - Of a thickness of 0.5 mm or more:

     

    7210.11.10

    - - - Containing by weight 0.6% or more of carbon

    5

    7210.11.90

    - - - Other

    5

    7210.12

    - - Of a thickness of less than 0.5 mm:

     

    7210.12.10

    - - - Containing by weight 0.6% or more of carbon

    5

    7210.12.90

    - - - Other

    5

    7210.20

    - Plated or coated with lead, including terne-plate:

     

    7210.20.10

    - - Containing by weight less than 0.6% of carbon and of a thickness of 1.5 mm or less

    0

    7210.20.90

    - - Other

    0

    7210.30

    - Electrolytically plated or coated with zinc:

     

     

    - - Containing by weight less than 0.6% of carbon:

     

    7210.30.11

    - - - Of a thickness not exceeding 1.2 mm

    10

    7210.30.12

    - - - Of a thickness exceeding 1.2 mm but not exceeding 1.5 mm

    5

    7210.30.19

    - - - Other

    5

     

    - - Other:

     

    7210.30.91

    - - - Of a thickness not exceeding 1.2 mm

    10

    7210.30.99

    - - - Other

    5

     

    - Otherwise plated or coated with zinc:

     

    7210.41

    - - Corrugated:

     

     

    - - - Containing by weight less than 0.6% of carbon:

     

    7210.41.11

    - - - - Of a thickness not exceeding 1.2 mm

    20

    7210.41.12

    - - - - Of a thickness exceeding 1.2 mm but not exceeding 1.5 mm

    10

    7210.41.19

    - - - - Other

    10

     

    - - - Other:

     

    7210.41.91

    - - - - Of a thickness not exceeding 1.2 mm

    20

    7210.41.99

    - - - - Other

    10

    7210.49

    - - Other:

     

     

    - - - Containing by weight less than 0.6% of carbon:

     

    7210.49.11

    - - - - Coated with zinc by the iron-zinc alloyed coating method, containing by weight less than 0.04% of carbon and of a thickness not exceeding 1.2 mm

    0

    7210.49.12

    - - - - Other, of a thickness not exceeding 1.2 mm

    20

    7210.49.13

    - - - - Of a thickness exceeding 1.2 mm but not exceeding 1.5 mm

    10

    7210.49.19

    - - - - Other

    10

     

    - - - Other:

     

    7210.49.91

    - - - - Of a thickness not exceeding 1.2 mm

    20

    7210.49.99

    - - - - Other

    10

    7210.50.00

    - Plated or coated with chromium oxides or with chromium and chromium oxides

    5

     

    - Plated or coated with aluminium:

     

    7210.61

    - - Plated or coated with aluminium-zinc alloys:

     

     

    - - - Containing by weight less than 0.6% of carbon:

     

    7210.61.11

    - - - - Of a thickness not exceeding 1.2 mm

    20

    7210.61.12

    - - - - Of a thickness exceeding 1.2 mm but not exceeding 1.5 mm

    10

    7210.61.19

    - - - - Other

    10

     

    - - - Other:

     

    7210.61.91

    - - - - Of a thickness not exceeding 1.2 mm

    20

    7210.61.99

    - - - - Other

    10

    7210.69

    - - Other:

     

     

    - - - Containing by weight less than 0.6% of carbon:

     

    7210.69.11

    - - - - Of a thickness not exceeding 1.2 mm

    20

    7210.69.12

    - - - - Of a thickness exceeding 1.2 mm but not exceeding 1.5 mm

    10

    7210.69.19

    - - - - Other

    10

     

    - - - Other:

     

    7210.69.91

    - - - - Of a thickness not exceeding 1.2 mm

    20

    7210.69.99

    - - - - Other

    10

    7210.70

    - Painted, varnished or coated with plastics:

     

    7210.70.10

    - - Containing by weight less than 0.6% of carbon and of a thickness of 1.5 mm or less

    5

    7210.70.90

    - - Other

    5

    7210.90

    - Other:

     

    7210.90.10

    - - Containing by weight less than 0.6% of carbon and of a thickness of 1.5 mm or less

    5

    7210.90.90

    - - Other

    5

     

     

     

    72.11

    Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm, not clad, plated or coated.

     

     

    - Not further worked than hot-rolled:

     

    7211.13

    - - Rolled on four faces or in a closed box pass, of a width exceeding 150 mm and a thickness of not less than 4 mm, not in coils and without patterns in relief:

     

    7211.13.10

    - - - Hoop and strip, of a width exceeding 150 mm but not exceeding 400 mm

    0

    7211.13.90

    - - - Other

    0

    7211.14

    - - Other, of a thickness of 4.75 mm or more:

     

     

    - - - Of a thickness of 4.75 mm or more but not exceeding 10 mm:

     

    7211.14.11

    - - - - Hoop and strip, of a width not exceeding 400 mm

    0

    7211.14.12

    - - - - Corrugated, containing by weight less than 0.6% of carbon

    0

    7211.14.19

    - - - - Other

    0

     

    - - - Of a thickness of more than 10 mm:

     

    7211.14.21

    - - - - Hoop and strip, of a width not exceeding 400 mm

    0

    7211.14.22

    - - - - Corrugated, containing by weight less than 0.6% of carbon

    0

    7211.14.29

    - - - - Other

    0

    7211.19

    - - Other:

     

     

    - - - Of a thickness of 2 mm or more but less than 4.75 mm:

     

    7211.19.11

    - - - - Hoop and strip, of a width not exceeding 400 mm

    0

    7211.19.12

    - - - - Corrugated, containing by weight less than 0.6% of carbon

    7

    7211.19.19

    - - - - Other

    0

     

    - - - Of a thickness of less than 2 mm:

     

    7211.19.21

    - - - - Hoop and strip, of a width not exceeding 400 mm

    0

    7211.19.22

    - - - - Corrugated, containing by weight less than 0.6% of carbon

    7

    7211.19.23

    - - - - Other, of a thickness not exceeding 0.17 mm

    0

    7211.19.29

    - - - - Other

    0

     

    - Not further worked than cold-rolled (cold-reduced):

     

    7211.23

    - - Containing by weight less than 0.25% of carbon:

     

    7211.23.10

    - - - Corrugated

    7

    7211.23.20

    - - - Hoop and strip, of a width not exceeding 400 mm

    7

    7211.23.30

    - - - Other, of a thickness not exceeding 0.17 mm

    7

    7211.23.90

    - - - Other

    7

    7211.29

    - - Other:

     

    7211.29.10

    - - - Corrugated

    7

    7211.29.20

    - - - Hoop and strip, of a width not exceeding 400 mm

    7

    7211.29.30

    - - - Other, of a thickness not exceeding 0.17 mm

    7

    7211.29.90

    - - - Other

    7

    7211.90

    - Other:

     

    7211.90.10

    - - Hoop and strip, of a width not exceeding 400 mm

    7

    7211.90.20

    - - Corrugated, containing by weight less than 0.6% of carbon

    7

    7211.90.30

    - - Other, of a thickness not exceeding 0.17 mm

    7

    7211.90.90

    - - Other

    7

     

     

     

    72.12

    Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm, clad, plated or coated.

     

    7212.10

    - Plated or coated with tin:

     

    7212.10.10

    - - Hoop and strip, of a width not exceeding 400 mm

    7

     

    - - Other:

     

    7212.10.91

    - - - Containing by weight less than 0.6% of carbon

    7

    7212.10.99

    - - - Other

    7

    7212.20

    - Electrolytically plated or coated with zinc:

     

    7212.20.10

    - - Hoop and strip, of a width not exceeding 400 mm

    7

    7212.20.20

    - - Other, containing by weight less than 0.6% of carbon and of a thickness of 1.5 mm or less

    7

    7212.20.90

    - - Other

    7

    7212.30

    - Otherwise plated or coated with zinc:

     

    7212.30.10

    - - Hoop and strip, of a width not exceeding 400 mm

    10

    7212.30.20

    - - Other, containing by weight less than 0.6% of carbon and of a thickness of 1.5 mm or less

    10

     

    - - Other:

     

    7212.30.91

    - - - Coated with zinc by the iron-zinc alloyed coating method, containing by weight less than 0.04% of carbon

    0

    7212.30.99

    - - - Other

    10

    7212.40

    - Painted, varnished or coated with plastics:

     

    7212.40.10

    - - Hoop and strip, of a width not exceeding 400 mm

    0

    7212.40.20

    - - Other, containing by weight less than 0.6% of carbon and of a thickness of 1.5 mm or less

    7

    7212.40.90

    - - Other

    7

    7212.50

    - Otherwise plated or coated:

     

     

    - - Plated or coated with chromium oxides or with chromium and chromium oxides:

     

    7212.50.11

    - - - Hoop and strip, of a width not exceeding 400 mm

    0

    7212.50.12

    - - - Other, containing by weight less than 0.6% of carbon and of a thickness of 1.5 mm or less

    0

    7212.50.19

    - - - Other

    0

     

    - - Plated or coated with aluminium-zinc alloys:

     

    7212.50.21

    - - - Hoop and strip, of a width not exceeding 400 mm

    10

    7212.50.22

    - - - Other, containing by weight less than 0.6% of carbon and of a thickness of 1.5 mm or less

    10

    7212.50.29

    - - - Other

    10

     

    - - Other:

     

    7212.50.91

    - - - Hoop and strip, of a width not exceeding 400 mm

    0

    7212.50.92

    - - - Other, containing by weight less than 0.6% of carbon and of a thickness of 1.5 mm or less

    0

    7212.50.99

    - - - Other

    0

    7212.60

    - Clad:

     

    7212.60.10

    - - Hoop and strip, of a width not exceeding 400 mm

    0

    7212.60.20

    - - Other, containing by weight less than 0.6% of carbon and of a thickness of 1.5 mm or less

    0

    7212.60.90

    - - Other

    0

     

     

     

    72.13

    Bars and rods, hot-rolled, in irregularly wound coils, of iron or non-alloy steel.

     

    7213.10.00

    - Containing indentations, ribs, grooves or other deformations produced during the rolling process

    15

    7213.20.00

    - Other, of free-cutting steel

    0

     

    - Other:

     

    7213.91

    - - Of circular cross-section measuring less than 14 mm in diameter:

     

    7213.91.10

    - - - Of a kind used for producing soldering sticks

    7

    7213.91.20

    - - - Of a kind used for concrete reinforcement (rebars)

    20

    7213.91.90

    - - - Other

    3

    7213.99

    - - Other:

     

    7213.99.10

    - - - Of a kind used for producing soldering sticks

    5

    7213.99.20

    - - - Of a kind used for concrete reinforcement (rebars)

    20

    7213.99.90

    - - - Other

    3

     

     

     

    72.14

    Other bars and rods of iron or non-alloy steel, not further worked than forged, hot-rolled, hot-drawn or hot-extructed, but including those twisted after rolling.

     

    7214.10

    - Forged:

     

     

    - - Containing by weight less than 0.6% of carbon:

     

    7214.10.11

    - - - Of circular cross-section

    0

    7214.10.19

    - - - Other

    0

     

    - - Other:

     

    7214.10.21

    - - - Of circular cross-section

    0

    7214.10.29

    - - - Other

    0

    7214.20

    - Containing indentations, ribs, grooves or other deformations produced during the rolling process or twisted after rolling:

     

     

    - - Containing by weight less than 0.6% of carbon:

     

     

    - - - Of circular cross-section:

     

    7214.20.31

    - - - - Of a kind used for concrete reinforcement (rebars)

    20

    7214.20.39

    - - - - Other

    0

     

    - - - Other:

     

    7214.20.41

    - - - - Of a kind used for concrete reinforcement (rebars)

    20

    7214.20.49

    - - - - Other

    0

     

    - - Other:

     

     

    - - - Of circular cross-section:

     

    7214.20.51

    - - - - Of a kind used for concrete reinforcement (rebars)

    20

    7214.20.59

    - - - - Other

    0

     

    - - - Other:

     

    7214.20.61

    - - - - Of a kind used for concrete reinforcement (rebars)

    20

    7214.20.69

    - - - - Other

    0

    7214.30.00

    - Other, of free-cutting steel

    0

     

    - Other:

     

    7214.91

    - - Of rectangular (other than square) cross-section:

     

    7214.91.10

    - - - Containing by weight less than 0.6% of carbon

    0

    7214.91.20

    - - - Containing by weight 0.6% or more of carbon

    0

    7214.99

    - - Other:

     

    7214.99.10

    - - - Containing by weight 0.6% or more of carbon, other than of circular cross-section

    0

    7214.99.90

    - - - Other

    0

     

     

     

    72.15

    Other bars and rods of iron or non-alloy steel.

     

    7215.10.00

    - Of free-cutting steel, not further worked than cold-formed or cold-finished

    0

    7215.50

    - Other, not further worked than cold-formed or cold-finished:

     

    7215.50.10

    - - Containing by weight 0.6% or more of carbon, other than of circular cross-section

    0

     

    - - Other:

     

    7215.50.91

    - - - Of a kind used for concrete reinforcement (rebars)

    20

    7215.50.99

    - - - Other

    0

    7215.90

    - Other:

     

    7215.90.10

    - - Of a kind used for concrete reinforcement (rebars)

    20

    7215.90.90

    - - Other

    0

     

     

     

    72.16

    Angles, shapes and sections of iron or non-alloy steel.

     

    7216.10.00

    - U, I or H sections, not further worked than hot-rolled, hot-drawn or extruded, of a height of less than 80 mm

    15

     

    - L or T sections, not further worked than hot-rolled, hot-drawn or extruded, of a height of less than 80 mm:

     

    7216.21.00

    - - L sections

    15

    7216.22.00

    - - T sections

    15

     

    - U, I or H sections, not further worked than hot-rolled, hot-drawn or extruded of a height of 80 mm or more:

     

    7216.31.00

    - - U sections

    15

    7216.32.00

    - - I sections

    15

    7216.33.00

    - - H sections

    15

    7216.40.00

    - L or T sections, not further worked than hot-rolled, hot-drawn or extruded, of a height of 80 mm or more

    15

    7216.50

    - Other angles, shapes and sections, not further worked than hot-rolled, hot-drawn or extruded:

     

    7216.50.10

    - - Of a height of less than 80 mm

    15

    7216.50.90

    - - Other

    15

     

    - Angles, shapes and sections, not further worked than cold-formed or cold-finished:

     

    7216.61.00

    - - Obtained from flat-rolled products

    15

    7216.69.00

    - - Other

    15

     

    - Other:

     

    7216.91.00

    - - Cold-formed or cold-finished from flat-rolled products

    15

    7216.99.00

    - - Other

    15

     

     

     

    72.17

    Wire of iron or non-alloy steel.

     

    7217.10

    - Not plated or coated, whether or not polished:

     

    7217.10.10

    - - Containing by weight less than 0.25% of carbon

    15

     

    - - Containing by weight 0.25% or more but less than 0.6% of carbon:

     

    7217.10.22

    - - - Bead wire; reed wire; prestressed concrete steel wire; free-cutting steel wire

    0

    7217.10.29

    - - - Other

    10

     

    - - Containing by weight 0.6% or more of carbon:

     

    7217.10.31

    - - - Spokes wire; bead wire; reed wire; prestressed concrete steel wire; free-cutting steel wire

    0

    7217.10.39

    - - - Other

    3

    7217.20

    - Plated or coated with zinc:

     

    7217.20.10

    - - Containing by weight less than 0.25% carbon

    15

    7217.20.20

    - - Containing by weight 0.25% or more but less than 0.45% of carbon

    5

     

    - - Containing by weight 0.45% or more of carbon

     

    7217.20.91

    - - - Steel core wire of a kind used for steel reinforced aluminium conductors (ACSR)

    0

    7217.20.99

    - - - Other

    5

    7217.30

    - Plated or coated with other base metals:

     

     

    - - Containing by weight less than 0.25% of carbon:

     

    7217.30.11

    - - - Plated or coated with tin

    10

    7217.30.19

    - - - Other

    15

     

    - - Containing by weight 0.25% or more but less than 0.6% of carbon:

     

    7217.30.21

    - - - Plated or coated with tin

    5

    7217.30.29

    - - - Other

    5

     

    - - Containing by weight 0.6% or more of carbon:

     

    7217.30.31

    - - - Copper alloy coated steel wire of a kind used in the manufacture of pneumatic rubber tyres (bead wire)

    5

    7217.30.32

    - - - Other, plated or coated with tin

    5

    7217.30.39

    - - - Other

    5

    7217.90

    - Other:

     

    7217.90.10

    - - Containing by weight less than 0.25% of carbon

    10

    7217.90.90

    - - Other

    5

    SUB-CHAPTER III

    STAINLESS STEEL

    Code

    Description

    Rate
    (%)

     

     

     

    72.18

    Stainless steel in ingots or other primary forms; semi-finished products of stainless steel.

     

    7218.10.00

    - Ingots and other primary forms

    0

     

    - Other:

     

    7218.91.00

    - - Of rectangular (other than square) cross-section

    0

    7218.99.00

    - - Other

    0

     

     

     

    72.19

    Flat-rolled products of stainless steel, of a width of 600 mm or more.

     

     

    - Not further worked than hot-rolled, in coils:

     

    7219.11.00

    - - Of a thickness exceeding 10 mm

    0

    7219.12.00

    - - Of a thickness of 4.75 mm or more but not exceeding 10 mm

    0

    7219.13.00

    - - Of a thickness of 3 mm or more but less than 4.75 mm

    0

    7219.14.00

    - - Of a thickness of less than 3 mm

    0

     

    - Not further worked than hot-rolled, not in coils:

     

    7219.21.00

    - - Of a thickness exceeding 10 mm

    0

    7219.22.00

    - - Of a thickness of 4.75 mm or more but not exceeding 10 mm

    0

    7219.23.00

    - - Of a thickness of 3 mm or more but less than 4.75 mm

    0

    7219.24.00

    - - Of a thickness of less than 3 mm

    0

     

    - Not further worked than cold-rolled (cold-reduced):

     

    7219.31.00

    - - Of a thickness of 4.75 mm or more

    0

    7219.32.00

    - - Of a thickness of 3 mm or more but less than 4.75 mm

    0

    7219.33.00

    - - Of a thickness exceeding 1 mm but less than 3 mm

    10

    7219.34.00

    - - Of a thickness of 0.5 mm or more but not exceeding 1 mm

    10

    7219.35.00

    - - Of a thickness of less than 0.5 mm

    10

    7219.90.00

    - Other

    0

     

     

     

    72.20

    Flat-rolled products of stainless steel, of a width of less than 600 mm.

     

     

    - Not further worked than hot-rolled:

     

    7220.11

    - - Of a thickness of 4.75 mm or more:

     

    7220.11.10

    - - - Hoop and strip, of a width not exceeding 400 mm

    0

    7220.11.90

    - - - Other

    0

    7220.12

    - - Of a thickness of less than 4.75 mm:

     

    7220.12.10

    - - - Hoop and strip, of a width not exceeding 400 mm

    0

    7220.12.90

    - - - Other

    0

    7220.20

    - Not further worked than cold-rolled (cold-reduced):

     

    7220.20.10

    - - Hoop and strip, of a width not exceeding 400 mm

    10

    7220.20.90

    - - Other

    10

    7220.90

    - Other:

     

    7220.90.10

    - - Hoop and strip, of a width not exceeding 400 mm

    0

    7220.90.90

    - - Other

    0

     

     

     

    7221.00.00

    Bars and rods, hot-rolled, in irregularly wound coils, of stainless steel.

    0

     

     

     

    72.22

    Other bars and rods of stainless steel; angles, shapes and sections of stainless steel.

     

     

    - Bars and rods, not further worked than hot-rolled, hot-drawn or extruded:

     

    7222.11.00

    - - Of circular cross-section

    0

    7222.19.00

    - - Other

    0

    7222.20

    - Bars and rods, not further worked than cold-formed or cold-finished:

     

    7222.20.10

    - - Of circular cross-section

    10

    7222.20.90

    - - Other

    10

    7222.30

    - Other bars and rods:

     

    7222.30.10

    - - Of circular cross-section

    10

    7222.30.90

    - - Other

    10

    7222.40

    - Angles, shapes and sections:

     

    7222.40.10

    - - Not further worked than hot-rolled, hot-drawn or extruded

    0

    7222.40.90

    - - Other

    0

     

     

     

    7223.00.00

    Wire of stainless steel.

    10

    SUB-CHAPTER IV

    OTHER ALLOY STEEL; HOLLOW DRILL BARS AND RODS, OF ALLOY OR NON-ALLOY STEEL

    Code

    Description

    Rate
    (%)

     

     

     

    72.24

    Other alloy steel in ingots or other primary forms; semi-finished products of other alloy steel.

     

    7224.10.00

    - Ingots and other primary forms

    0

    7224.90.00

    - Other

    0

     

     

     

    72.25

    Flat-rolled products of other alloy steel, of a width of 600 mm or more.

     

     

    - Of silicon-electrical steel:

     

    7225.11.00

    - - Grain-oriented

    0

    7225.19.00

    - - Other

    0

    7225.30

    - Other, not further worked than hot-rolled, in coils:

     

    7225.30.10

    - - Of high speed steel

    0

    7225.30.90

    - - Other

    0

    7225.40

    - Other, not further worked than hot-rolled, not in coils:

     

    7225.40.10

    - - Of high speed steel

    0

    7225.40.90

    - - Other

    0

    7225.50

    - Other, not further worked than cold-rolled (cold-reduced):

     

    7225.50.10

    - - Of high speed steel

    0

    7225.50.90

    - - Other

    0

     

    - Other:

     

    7225.91

    - - Electrolytically plated or coated with zinc:

     

    7225.91.10

    - - - Of high speed steel

    0

    7225.91.90

    - - - Other

    0

    7225.92

    - - Otherwise plated or coated with zinc:

     

    7225.92.10

    - - - Of high speed steel

    0

    7225.92.90

    - - - Other

    0

    7225.99

    - - Other:

     

    7225.99.10

    - - - Of high speed steel

    0

    7225.99.90

    - - - Other

    0

     

     

     

    72.26

    Flat-rolled products of other alloy steel, of a width of less than 600 mm.

     

     

    - Of silicon-electrical steel:

     

    7226.11

    - - Grain-oriented:

     

    7226.11.10

    - - - Hoop and strip, of a width not exceeding 400 mm

    0

    7226.11.90

    - - - Other

    0

    7226.19

    - - Other:

     

    7226.19.10

    - - - Hoop and strip, of a width not exceeding 400 mm

    0

    7226.19.90

    - - - Other

    0

    7226.20

    - Of high speed steel:

     

    7226.20.10

    - - Hoop and strip, of a width not exceeding 400 mm

    0

    7226.20.90

    - - Other

    0

     

    - Other:

     

    7226.91

    - - Not further worked than hot-rolled:

     

    7226.91.10

    - - - Hoop and strip, of a width not exceeding 400 mm

    0

    7226.91.90

    - - - Other

    0

    7226.92

    - - Not further worked than cold-rolled (cold-reduced):

     

    7226.92.10

    - - - Hoop and strip, of a width not exceeding 400 mm

    0

    7226.92.90

    - - - Other

    0

    7226.99

    - - Other:

     

     

    - - - Hoop and strip, of a width not exceeding 400 mm:

     

    7226.99.11

    - - - - Plated or coated with zinc

    0

    7226.99.19

    - - - - Other

    0

     

    - - - Other:

     

    7226.99.91

    - - - - Plated or coated with zinc

    0

    7226.99.99

    - - - - Other

    0

     

     

     

    72.27

    Bars and rods, hot-rolled, in irregularly wound coils, of other alloy steel.

     

    7227.10.00

    - Of high speed steel

    0

    7227.20.00

    - Of silico-manganese steel

    0

    7227.90.00

    - Other

    0

     

     

     

    72.28

    Other bars and rods of other alloy steel; angles, shapes and sections, of other alloy steel; hollow drill bars and rods, of alloy or non-alloy steel.

     

    7228.10

    - Bars and rods, of high speed steel:

     

    7228.10.10

    - - Of circular cross-section

    0

    7228.10.90

    - - Other

    0

    7228.20

    - Bars and rods, of silico-manganese steel:

     

     

    - - Of circular cross-section:

     

    7228.20.11

    - - - Not further worked than hot-rolled, hot-drawn or extruded

    0

    7228.20.19

    - - - Other

    0

     

    - - Other:

     

    7228.20.91

    - - - Not further worked than hot-rolled, hot-drawn or extruded

    0

    7228.20.99

    - - - Other

    0

    7228.30

    - Other bars and rods, not further worked than hot-rolled, hot-drawn or extruded:

     

    7228.30.10

    - - Of circular cross-section

    0

    7228.30.90

    - - Other

    0

    7228.40

    - Other bars and rods, not further worked than forged:

     

    7228.40.10

    - - Of circular cross-section

    0

    7228.40.90

    - - Other

    0

    7228.50

    - Other bars and rods, not further worked than cold-formed or cold-finished:

     

    7228.50.10

    - - Of circular cross-section

    0

    7228.50.90

    - - Other

    0

    7228.60

    - Other bars and rods:

     

    7228.60.10

    - - Of circular cross-section

    0

    7228.60.90

    - - Other

    0

    7228.70

    - Angles, shapes and sections:

     

    7228.70.10

    - - Not further worked than hot-rolled, hot-drawn or extruded

    0

    7228.70.90

    - - Other

    0

    7228.80

    - Hollow drill bars and rods:

     

     

    - - Containing by weight 0.6% or more of carbon:

     

    7228.80.11

    - - - Of circular cross-section

    0

    7228.80.19

    - - - Other

    0

    7228.80.90

    - - Other

    0

     

     

     

    72.29

    Wire of other alloy steel.

     

    7229.20.00

    - Of silico-manganese steel

    0

    7229.90

    - Other:

     

    7229.90.10

    - - Of high speed steel

    0

    7229.90.90

    - - Other

    0

    Article notes.

    1. “Tin-mill blackplate” are classified as of sub-heading 7209.18.10.00, which are cold-rolled steel sheets, of a thickness not less than 0.15 mm and not exceeding 0.5 mm.

    With polished surface, with higher flatness than hot-rolled steel sheets.

    “Tin-mill blackplate” shall satisfy any of the following standards:

    - G3303 (Japanese Industrial Standard – JIS);

    - A0625, A0650, A0657 (American Society for Testing and Materials- ASTM)

    - 11951 (International Organization for Standardization – ISO)

    - 10203, 10205 (British Standard - European Norm - BS-EN).

    Customs authority shall request the customs declarant to present documents including the Inspection certificate or the manufacturer’s certificate proving that such articles are used for manufacturing tinned steel products at the time of customs procedures and, if necessary, conduct physical inspection at the manufacture site of the use of such articles according to the declared purposes.

    2. “Hot-rolled steel, with a thickness of under 3 mm” are of heading 72.08, which are hot-rolled steel, made from planks of steel billet, hot rolled, in coils, grain or leaves, with oxidized surface, containing different colors on the same area (grey or rust's color), with large tolerance.

    Customs authority shall request the customs declarant to present documents including the Inspection Certificate or the Manufacturer’s Certificate proving that such goods are hot-rolled steel products that are manufactured according to a standard at the time of customs procedures and pursuant to regulations in the Section notes and notes of chapter 72 (HS Notes).

    3. “cold-rolled steel, with a thickness of 0.5 mm to 3 mm” are of heading 72.09, which are of a kind made from hot-rolled steel through unheated rolling method, in coils or leaves. With polished surface, high flatness, bright surface (except for oxidized ones).

    Customs authority shall request the customs declarant to present documents including the Inspection Certificate or the Manufacturer’s Certificate proving that such goods are cold-rolled steel products that are manufactured according to a standard at the time of customs procedures and pursuant to regulations in the Section notes and notes of chapter 72 (HS Notes).

    4. “Steel plated or coated with tin” are of sub-headings 7210.11 and 7210.12, “Steel plated or coated with chromium oxide or of chromium and chromium oxide” are of sub-heading 7210.50.

    a) Physical characteristics: steel products plated with tin, chromium or chromium oxide and usually opaque bright, steel products plated with zinc are brighter (sometimes containing motifs);

    b) Such products satisfy any of the following standards:

    - G3303 (Japanese Industrial Standard – JIS G XXX);

    - A0599 - XX, A0624- XX, A0626 - XX (American Society for Testing and Materials- ASTM)

    - 11949 (International Organization for Standardization – ISO XXXX)

    - 10203 (British Standard - European Norm - BS-EN XXXX:XXXX)

    c) Customs authority shall request the customs declarant to present documents containing the Inspection Certificate or the Manufacturer’s Certificate proving that such products are steel products plated or coated with such substances specified above at the time of customs procedures.

    5. “Steel of a kind used for concrete reinforcement” of headings 72.13, 72.14, and 72.15 are a kind of steel used in steel rebar concrete component, for use in building construction that satisfy any of the following standards:

    - TCVN 1651-1:2008; TCVN 1651-2:2008

    - JIS G 3109

    - JIS G 3112

    - JIS G 3117

    - GB 1499:1998

    - International standards for steel used for concrete reinforcement of standards of other countries.

    If the importing enterprise declare such product and “Other” steel, the Manufacturer’s certificate or the assessment of a functional organization certifying that the imported steel products are not in accordance with any of the abovementioned standards.

    Chapter 73

    Articles of iron or steel

    Notes.

    1. In this Chapter the expression “cast iron” applies to products obtained by casting in which iron predominates by weight over each of the other elements and which do not comply with the chemical composition of steel as defined in Note 1 (d) to Chapter 72.

    2. In this Chapter the word “wire” means hot or cold-formed products of any cross-sectional shape, of which no cross-sectional dimension exceeds 16 mm.

    Code

    Description

    Rate
    (%)

     

     

     

    73.01

    Sheet piling of iron or steel, whether or not drilled, punched or made from assembled elements; welded angles, shapes and sections, of iron or steel.

     

    7301.10.00

    - Sheet piling

    3

    7301.20.00

    - Angles, shapes and sections

    5

     

     

     

    73.02

    Railway or tramway track construction material of iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish-plates, chairs, chair wedges, sole plates (base plates), rail clips, bedplates, ties and other material specialized for jointing or fixing rails.

     

    7302.10.00

    - Rails

    3

    7302.30.00

    - Switch blades, crossing frogs, point rods and other crossing pieces

    3

    7302.40.00

    - Fish-plates and sole plates

    3

    7302.90

    - Other:

     

    7302.90.10

    - - Sleepers (cross-ties)

    3

    7302.90.90

    - - Other

    3

     

     

     

    73.03

    Tubes, pipes and hollow profiles, of cast iron.

     

     

    - Tubes and pipes:

     

    7303.00.11

    - - Hubless tubes and pipes

    10

    7303.00.19

    - - Other

    10

    7303.00.90

    - Other

    3

     

     

     

    73.04

    Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel.

     

     

    - Line pipe of a kind used for oil or gas pipelines:

     

    7304.11.00

    - - Of stainless steel

    0

    7304.19.00

    - - Other

    0

     

    - Casing, tubing and drill pipe, of a kind used in drilling for oil or gas:

     

    7304.22.00

    - - Drill pipe of stainless steel

    0

    7304.23.00

    - - Other drill pipe

    0

    7304.24.00

    - - Other, of stainless steel

    0

    7304.29.00

    - - Other

    0

     

    - Other, of circular cross-section, of iron or non-alloy steel:

     

    7304.31

    - - Cold-drawn or cold-rolled (cold-reduced):

     

    7304.31.10

    - - - Drillrod casing and tubing with pin and box threads

    5

    7304.31.20

    - - - High-pressure pipe

    0

    7304.31.40

    - - - Other, having an external diameter of less than 140 mm and containing less than 0.45% by weight of carbon

    10

    7304.31.90

    - - - Other

    5

    7304.39

    - - Other:

     

    7304.39.20

    - - - High-pressure pipe

    0

    7304.39.40

    - - - Other, having an external diameter of less than 140 mm and containing less than 0.45% by weight of carbon

    10

    7304.39.90

    - - - Other

    5

     

    - Other, of circular cross-section, of stainless steel:

     

    7304.41.00

    - - Cold-drawn or cold-rolled (cold-reduced)

    0

    7304.49.00

    - - Other

    0

     

    - Other, of circular cross-section, of other alloy steel:

     

    7304.51

    - - Cold-drawn or cold-rolled (cold-reduced):

     

    7304.51.10

    - - - Drillrod casing and tubing with pin and box threads

    0

    7304.51.90

    - - - Other

    0

    7304.59.00

    - - Other

    0

    7304.90

    - Other:

     

    7304.90.10

    - - High-pressure pipe

    0

    7304.90.30

    - - Other, having an external diameter of less than 140 mm and containing less than 0.45% by weight of carbon

    10

    7304.90.90

    - - Other

    5

     

     

     

    73.05

    Other tubes and pipes (for example, welded, riveted or similarly closed), having circular cross-sections, the external diameter of which exceeds 406.4 mm, of iron or steel.

     

     

    - Line pipe of a kind used for oil or gas pipelines:

     

    7305.11.00

    - - Longitudinally submerged arc welded

    5

    7305.12

    - - Other, longitudinally welded:

     

    7305.12.10

    - - - Electric resistance welded (ERW)

    5

    7305.12.90

    - - - Other

    5

    7305.19

    - - Other:

     

    7305.19.10

    - - - Spiral or helical submerged arc welded

    10

    7305.19.90

    - - - Other

    10

    7305.20.00

    - Casing of a kind used in drilling for oil or gas

    5

     

    - Other, welded:

     

    7305.31

    - - Longitudinally welded:

     

    7305.31.10

    - - - Stainless steel pipes and tubes

    5

    7305.31.90

    - - - Other

    5

    7305.39

    - - Other:

     

    7305.39.10

    - - - High-pressure pipe

    10

    7305.39.90

    - - - Other

    10

    7305.90.00

    - Other

    5

     

     

     

    73.06

    Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel.

     

     

    - Line pipe of a kind used for oil or gas pipelines:

     

    7306.11

    - - Welded, of stainless steel:

     

    7306.11.10

    - - - Longitudinally electric resistance welded (ERW)

    5

    7306.11.20

    - - - Spiral or helical submerged arc welded

    5

    7306.11.90

    - - - Other

    5

    7306.19

    - - Other:

     

    7306.19.10

    - - - Longitudinally electric resistance welded (ERW)

    5

    7306.19.20

    - - - Spiral or helical submerged arc welded

    5

    7306.19.90

    - - - Other

    5

     

    - Casing and tubing of a kind used in drilling for oil or gas:

     

    7306.21.00

    - - Welded, of stainless steel

    5

    7306.29.00

    - - Other

    5

    7306.30

    - Other, welded, of circular cross-section, of iron or non-alloy steel:

     

    7306.30.10

    - - Boiler tubes

    10

    7306.30.20

    - - Copper-plated, fluororesin-coated or zinc-chromated steel tubes with an external diameter not exceeding 15 mm

    10

    7306.30.30

    - - Pipe of a kind used to make sheath pipe (heater pipe) for heating elements of electric flat irons or rice cookers, with an external diameter not exceeding 12 mm

    10

    7306.30.40

    - - High-pressure pipe

    5

    7306.30.90

    - - Other

    10

    7306.40

    - Other, welded, of circular cross-section, of stainless steel:

     

    7306.40.10

    - - Boiler tubes

    7

    7306.40.20

    - - Stainless steel pipes and tubes, with an external diameter exceeding 105 mm

    7

    7306.40.30

    - - Pipes and tubes containing by weight at least 30% of nickel, with an external diameter not exceeding 10 mm

    7

    7306.40.90

    - - Other

    0

    7306.50

    - Other, welded, of circular cross-section, of other alloy steel:

     

    7306.50.10

    - - Boiler tubes

    5

    7306.50.90

    - - Other

    5

     

    - Other, welded, of non-circular cross-section:

     

    7306.61.00

    - - Of square or rectangular cross-section

    5

    7306.69.00

    - - Of other non-circular cross-section

    5

    7306.90

    - Other:

     

    7306.90.10

    - - Copper brazed pipes and tubes

    10

    7306.90.90

    - - Other

    10

     

     

     

    73.07

    Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel.

     

     

    - Cast fittings:

     

    7307.11

    - - Of non-malleable cast iron:

     

    7307.11.10

    - - - Hubless tube or pipe fittings

    5

    7307.11.90

    - - - Other

    5

    7307.19.00

    - - Other

    5

     

    - Other, of stainless steel:

     

    7307.21

    - - Flanges:

     

    7307.21.10

    - - - Having an internal diameter of less than 15 cm

    5

    7307.21.90

    - - - Other

    5

    7307.22

    - - Threaded elbows, bends and sleeves:

     

    7307.22.10

    - - - Having an internal diameter of less than 15 cm

    10

    7307.22.90

    - - - Other

    10

    7307.23

    - - Butt welding fittings:

     

    7307.23.10

    - - - Having an internal diameter of less than 15 cm

    5

    7307.23.90

    - - - Other

    5

    7307.29

    - - Other:

     

    7307.29.10

    - - - Having an internal diameter of less than 15 cm

    5

    7307.29.90

    - - - Other

    5

     

    - Other:

     

    7307.91

    - - Flanges:

     

    7307.91.10

    - - - Having an internal diameter of less than 15 cm

    5

    7307.91.90

    - - - Other

    5

    7307.92

    - - Threaded elbows, bends and sleeves:

     

    7307.92.10

    - - - Having an internal diameter of less than 15 cm

    10

    7307.92.90

    - - - Other

    10

    7307.93

    - - Butt welding fittings:

     

    7307.93.10

    - - - Having an internal diameter of less than 15 cm

    5

    7307.93.90

    - - - Other

    5

    7307.99

    - - Other:

     

    7307.99.10

    - - - Having an internal diameter of less than 15 cm

    5

    7307.99.90

    - - - Other

    5

     

     

     

    73.08

    Structures (excluding prefabricated buildings of heading 94.06) and parts of structures (for example, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frame-works, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel.

     

    7308.10

    - Bridges and bridge-sections:

     

    7308.10.10

    - - Prefabricated modular type joined by shear connectors

    0

    7308.10.90

    - - Other

    3

    7308.20

    - Towers and lattice masts:

     

     

    - - Towers:

     

    7308.20.11

    - - - Prefabricated modular type joined by shear connectors

    3

    7308.20.19

    - - - Other

    3

     

    - - Lattice masts:

     

    7308.20.21

    - - - Prefabricated modular type joined by shear connectors

    5

    7308.20.29

    - - - Other

    5

    7308.30.00

    - Doors, windows and their frames and thresholds for doors

    12

    7308.40

    - Equipment for scaffolding, shuttering, propping or pit-propping:

     

    7308.40.10

    - - Prefabricated modular type joined by shear connectors

    3

    7308.40.90

    - - Other

    3

    7308.90

    - Other:

     

    7308.90.20

    - - Prefabricated modular type joined by shear connectors

    10

    7308.90.40

    - - Corrugated and curved galvanised plates or sheets prepared for use in conduits, culverts or tunnels

    10

    7308.90.50

    - - Rails for ships

    10

    7308.90.60

    - - Perforated cable trays

    10

     

    - - Other:

     

    7308.90.92

    - - - Guardrails

    10

    7308.90.99

    - - - Other

    10

     

     

     

    73.09

    Reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment.

     

     

    - Of a kind used for the conveyance or packing of goods:

     

    7309.00.11

    - - Lined or heat-insulated

    5

    7309.00.19

    - - Other

    5

     

    - Other:

     

    7309.00.91

    - - Lined or heat-insulated

    5

    7309.00.99

    - - Other

    5

     

     

     

    73.10

    Tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment.

     

    7310.10

    - Of a capacity of 50 l or more:

     

    7310.10.10

    - - Of tinplate

    12

    7310.10.90

    - - Other

    12

     

    - Of a capacity of less than 50 l:

     

    7310.21

    - - Cans which are to be closed by soldering or crimping:

     

    7310.21.10

    - - - Of a capacity of less than 1 l

    15

     

    - - - Other:

     

    7310.21.91

    - - - - Of tinplate

    10

    7310.21.99

    - - - - Other

    12

    7310.29

    - - Other:

     

    7310.29.10

    - - - Of a capacity of less than 1 l

    15

     

    - - - Other:

     

    7310.29.91

    - - - - Of tinplate

    10

    7310.29.99

    - - - - Other

    10

     

     

     

    73.11

    Containers for compressed or liquefied gas, of iron or steel.

     

     

    - Seamless steel cylinders:

     

    7311.00.21

    - - Of a capacity of less than 30 l

    20

    7311.00.22

    - - Of a capacity of 30 l or more, but less than 110 l

    5

    7311.00.29

    - - Other

    0

     

    - Other:

     

    7311.00.93

    - - Of a capacity of less than 30 l

    17

    7311.00.94

    - - Of a capacity of 30 l or more, but less than 110 l

    5

    7311.00.99

    - - Other

    0

     

     

     

    73.12

    Stranded wire, ropes, cables, plaited bands, slings and the like, of iron or steel, not electrically insulated.

     

    7312.10

    - Stranded wire, ropes and cables:

     

    7312.10.10

    - - Locked coils, flattened strands and non-rotating wire ropes

    5

    7312.10.20

    - - Plated or coated with brass and of a diameter not exceeding 3 mm

    5

     

    - - Other:

     

    7312.10.91

    - - - Prestressing steel strand

    3

    7312.10.99

    - - - Other

    0

    7312.90.00

    - Other

    5

     

     

     

    7313.00.00

    Barbed wire of iron or steel; twisted hoop or single flat wire, barbed or not, and loosely twisted double wire, of a kind used for fencing, of iron or steel.

    30

     

     

     

    73.14

    Cloth (including endless bands), grill, netting and fencing, of iron or steel wire; expanded metal of iron or steel.

     

     

    - Woven cloth:

     

    7314.12.00

    - - Endless bands for machinery, of stainless steel

    15

    7314.14.00

    - - Other woven cloth, of stainless steel

    15

    7314.19

    - - Other:

     

    7314.19.10

    - - - Endless bands for machinery other than of stainless steel

    15

    7314.19.90

    - - - Other

    15

    7314.20.00

    - Grill, netting and fencing, welded at the intersection, of wire with a maximum cross-sectional dimension of 3 mm or more and having a mesh size of 100 cm2 or more

    15

     

    - Other grill, netting and fencing, welded at the intersection:

     

    7314.31.00

    - - Plated or coated with zinc

    20

    7314.39.00

    - - Other

    20

     

    - Other cloth, grill, netting and fencing:

     

    7314.41.00

    - - Plated or coated with zinc

    30

    7314.42.00

    - - Plated or coated with zinc

    30

    7314.49.00

    - - Other

    30

    7314.50.00

    - Expanded metal

    20

     

     

     

    73.15

    Chain and parts thereof, of iron or steel.

     

     

    - Articulated link chain and parts thereof:

     

    7315.11

    - - Roller chain:

     

    7315.11.10

    - - - Bicycle or motorcycle chain

    35

     

    - - - Other:

     

    7315.11.91

    - - - - Transmission type, of a pitch length of not less than 6 mm and not more than 32 mm

    3

    7315.11.99

    - - - - Other

    3

    7315.12

    - - Other chain:

     

    7315.12.10

    - - - Bicycle or motorcycle chain

    3

    7315.12.90

    - - - Other

    3

    7315.19

    - - Parts:

     

    7315.19.10

    - - - Bicycle or motorcycle chain

    35

    7315.19.90

    - - - Other

    3

    7315.20.00

    - Skid chain

    3

     

    - Other chain:

     

    7315.81.00

    - - Stud-link

    3

    7315.82.00

    - - Other, welded link

    3

    7315.89

    - - Other:

     

    7315.89.10

    - - - Bicycle or motorcycle chain

    30

    7315.89.90

    - - - Other

    3

    7315.90

    - Other parts:

     

    7315.90.20

    - - Bicycle or motorcycle chain

    30

    7315.90.90

    - - Other

    3

     

     

     

    7316.00.00

    Anchors, grapnels and parts thereof, of iron or steel.

    3

     

     

     

    73.17

    Nails, tacks, drawing pins, corrugated nails, staples (other than those of heading 83.05) and similar articles, of iron or steel, whether or not with heads of other material, but excluding such articles with heads of copper.

     

    7317.00.10

    - Wire nails

    20

    7317.00.20

    - Staples

    20

    7317.00.90

    - Other

    20

     

     

     

    73.18

    Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of iron or steel.

     

     

    - Threaded articles:

     

    7318.11.00

    - - Coach screws

    5

    7318.12.00

    - - Other wood screws

    12

    7318.13.00

    - - Screw hooks and screw rings

    10

    7318.14.00

    - - Self-tapping screws

    12

    7318.15.00

    - - Other screws and bolts, whether or not with their nuts or washers

    12

    7318.16.00

    - - Nuts

    12

    7318.19.00

    - - Other

    12

     

    - Non-threaded articles:

     

    7318.21.00

    - - Spring washers and other lock washers

    12

    7318.22.00

    - - Other washers

    12

    7318.23.00

    - - Rivets

    12

    7318.24.00

    - - Cotters and cotter-pins

    12

    7318.29.00

    - - Other

    12

     

     

     

    73.19

    Sewing needles, knitting needles, bodkins, crochet hooks, embroidery stilettos and similar articles, for use in the hand, of iron or steel; safety pins and other pins of iron or steel, not elsewhere specified or included.

     

    7319.40.00

    - Safety pins and other pins

    30

    7319.90

    - Other:

     

    7319.90.10

    - - Sewing, darning or embroidery needles

    30

    7319.90.90

    - - Other

    30

     

     

     

    73.20

    Springs and leaves for springs, of iron or steel.

     

    7320.10

    - Leaf-springs and leaves therefor:

     

     

    - - Suitable for use on motor vehicles or machinery of heading 84.29 or 84.30:

     

    7320.10.11

    - - - Suitable for use on motor vehicles of heading 87.02, 87.03 or 87.04

    10

    7320.10.19

    - - - Other

    3

    7320.10.90

    - - Other

    3

    7320.20

    - Helical springs:

     

    7320.20.10

    - - Suitable for use on motor vehicles or machinery of heading 84.29 or 84.30

    3

    7320.20.90

    - - Other

    3

    7320.90

    - Other:

     

    7320.90.10

    - - Suitable for use on motor vehicles

    3

    7320.90.90

    - - Other

    3

     

     

     

    73.21

    Stoves, ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas-rings, plate warmers and similar non-electric domestic appliances, and parts thereof, of iron or steel.

     

     

    - Cooking appliances and plate warmers:

     

    7321.11.00

    - - For gas fuel or for both gas and other fuels

    15

    7321.12.00

    - - For liquid fuel

    20

    7321.19.00

    - - Other, including appliances for solid fuel

    20

     

    - Other appliances:

     

    7321.81.00

    - - For gas fuel or for both gas and other fuels

    15

    7321.82.00

    - - For liquid fuel

    25

    7321.89.00

    - - Other, including appliances for solid fuel

    25

    7321.90

    - Parts:

     

    7321.90.10

    - - Of kerosene stoves

    10

    7321.90.20

    - - Of cooking appliances and plate warmers using gas fuel

    10

    7321.90.90

    - - Other

    10

     

     

     

    73.22

    Radiators for central heating, not electrically heated, and parts thereof, of iron or steel; air heaters and hot air distributors (including distributors which can also distribute fresh or conditioned air), not electrically heated, incorporating a motor-driven fan or blower, and parts thereof, of iron or steel.

     

     

    - Radiator and parts thereof:

     

    7322.11.00

    - - Of cast iron

    27

    7322.19.00

    - - Other

    30

    7322.90.00

    - Other

    20

     

     

     

    73.23

    Table, kitchen or other household articles and parts thereof, of iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel.

     

    7323.10.00

    - Iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like

    25

     

    - Other:

     

    7323.91

    - - Of cast iron, not enamelled:

     

    7323.91.10

    - - - Kitchenware

    30

    7323.91.20

    - - - Ashtrays

    30

    7323.91.90

    - - - Other

    30

    7323.92.00

    - - Of cast iron, enamelled

    30

    7323.93

    - - Of stainless steel:

     

    7323.93.10

    - - - Kitchenware

    30

    7323.93.20

    - - - Ashtrays

    30

    7323.93.90

    - - - Other

    30

    7323.94.00

    - - Of iron (other than cast iron) or steel, enamelled

    30

    7323.99

    - - Other:

     

    7323.99.10

    - - - Kitchenware

    20

    7323.99.20

    - - - Ashtrays

    20

    7323.99.90

    - - - Other

    20

     

     

     

    73.24

    Sanitary ware and parts thereof, of iron or steel.

     

    7324.10

    - Sinks and wash basins, of stainless steel:

     

    7324.10.10

    - - Kitchen sinks

    20

    7324.10.90

    - - Other

    20

     

    - Baths:

     

    7324.21

    - - Of cast iron, whether or not enamelled:

     

    7324.21.10

    - - - Long shaped bathtubs

    35

    7324.21.90

    - - - Other

    35

    7324.29.00

    - - Other

    35

    7324.90

    - Other, including parts:

     

    7324.90.10

    - - Flushing water closets or urinals (fixed type)

    20

    7324.90.30

    - - Bedpans and portable urinals

    20

     

    - - Other:

     

    7324.90.91

    - - - Parts of kitchen sinks or bathtubs

    20

    7324.90.93

    - - - Parts of flushing water closets or urinals (fixed type)

    20

    7324.90.99

    - - - Other

    20

     

     

     

    73.25

    Other cast articles of iron or steel.

     

    7325.10

    - Of non-malleable cast iron:

     

    7325.10.20

    - - Manhole covers, gratings and frames therefor

    20

    7325.10.90

    - - Other

    15

     

    - Other:

     

    7325.91.00

    - - Grinding balls and similar articles for mills

    20

    7325.99

    - - Other:

     

    7325.99.20

    - - - Manhole covers, gratings and frames therefor

    20

    7325.99.90

    - - - Other

    20

     

     

     

    73.26

    Other articles of iron or steel.

     

     

    - Forged or stamped, but not further worked:

     

    7326.11.00

    - - Grinding balls and similar articles for mills

    20

    7326.19.00

    - - Other

    10

    7326.20

    - Articles of iron or steel wire:

     

    7326.20.50

    - - Poultry cages and the like

    20

    7326.20.90

    - - Other

    15

    7326.90

    - Other:

     

    7326.90.10

    - - Ships' rudders

    5

    7326.90.30

    - - Stainless steel clamp assemblies with rubber sleeves of a kind used for hubless cast iron pipes and pipe fittings

    15

    7326.90.60

    - - Bunsen burners

    15

    7326.90.70

    - - Horseshoes; riding boot spurs

    15

     

    - - Other:

     

    7326.90.91

    - - - Cigarette cases and boxes

    15

    7326.90.99

    - - - Other

    10

    Chapter 74

    Copper and articles thereof

    Note.

    1. In this Chapter the following expressions have the meanings hereby assigned to them:

    (a) Refined copper

    Metal containing at least 99.85 % by weight of copper; or

    Metal containing at least 97.5 % by weight of copper, provided that the content by weight of any other element does not exceed the limit specified in the following table:

    Elements

    Limiting content % by weight

    Ag

    As

    Cd

    Cr

    Mg

    Pb

    S

    Sn

    Te

    Zn

    Zr

    Silver

    Arsenic

    Cadmium

    Chromium

    Magnesium

    Lead

    Sulphur

    Tin

    Tellurium

    Zinc

    Zirconium

    0.25

    0.5

    1.3

    1.4

    0.8

    1.5

    0.7

    0.8

    0.8

    1.0

    0.3

    Other elements∗, each

    0.3

    (*) Other elements are, for example, Al (Aluminum), Be (Benli), Co (Cobal), Fe (Iron), Mn (Mangan), Ni (Nickel), Si (Silic)

    (b) Copper alloys

    Metallic substances other than unrefined copper in which copper predominates by weight over each of the other elements, provided that:

    (i) the content by weight of at least one of the other elements is greater than the limit specified in the foregoing table; or

    (ii) the total content by weight of such other elements exceeds 2.5 %.

    (c) Master alloys

    Alloys containing with other elements more than 10 % by weight of copper, not usefully malleable and commonly used as an additive in the manufacture of other alloys or as de-oxidants, de-sulphurising agents or for similar uses in the metallurgy of non-ferrous metals. However, copper phosphide (phosphor copper) containing more than 15 % by weight of phosphorus falls in heading 28.48.

    (d) Bars and rods

    Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including “flattened circles” and “modified rectangles”, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including “modified rectangular”) cross-section exceeds one-tenth of the width. The expression also covers cast or sintered products, of the same forms and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.

    Wire-bars and billets with their ends tapered or otherwise worked simply to facilitate their entry into machines for converting them into, for example, drawing stock (wire-rod) or tubes, are however to be taken to be unwrought copper of heading 74.03.

    (e) Profiles

    Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section along their whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or sintered products, of the same forms, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.

    (f) Wire

    Rolled, extruded, drawn or forged products, in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including “flattened circles” and “modified rectangles”, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including “modified rectangular”) cross-section exceeds one-tenth of the width.

    (g) Plates, sheets, strip and foil

    Flat-surfaced products (other than the unwrought products of heading 74.03), coiled or not, of solid rectangular (other than square) cross-section with or without rounded corners (including “modified rectangles” of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel) of a uniform thickness, which are:

    - of rectangular (including square) shape with a thickness not exceeding one-tenth of the width,

    - of a shape other than rectangular or square, of any size, provided that they do not assume the character of articles or products of other headings.

    Headings 74.09 and 74.10 apply, inter alia, to plates, sheets, strip and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, 346 polished or coated, provided that they do not thereby assume the character of articles or products of other headings.

    (h) Tubes and pipes

    Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and which have a uniform wall thickness. Products with a rectangular (including square), equilateral triangular or regular convex polygonal cross-section, which may have corners rounded along their whole length, are also to be taken to be tubes and pipes provided the inner and outer cross-sections are concentric and have the same form and orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings.

    Subheading Note.

    1. In this Chapter the following expressions have the meanings hereby assigned to them:

    (a) Copper-zinc base alloys (brasses)

    Alloys of copper and zinc, with or without other elements. When other elements are present:

    - Zinc predominates by weight over each of such other elements;

    - Any nickel content by weight is less than 5 % (see copper-nickel-zinc alloys (nickel silvers)); and

    - Any tin content by weight is less than 3 % (see copper-tin alloys (bronzes)).

    (b) Copper-tin base alloys (bronzes)

    Alloys of copper and tin, with or without other elements. When other elements are present, tin predominates by weight over each of such other elements, except that when the tin content is 3 % or more the zinc content by weight may exceed that of tin but must be less than 10 %.

    (c) Copper-nickel-zinc base alloys (nickel silvers)

    Alloys of copper, nickel and zinc, with or without other elements. The nickel content is 5 % or more by weight (see copper-zinc alloys (brasses)).

    (d) Copper-nickel base alloys

    Alloys of copper and nickel, with or without other elements but in any case containing by weight not more than 1 % of zinc. When other elements are present, nickel predominates by weight over each of such other elements.

    Code

    Description

    Rate
    (%)

     

     

     

    7401.00.00

    Copper mattes; cement copper (precipitated copper).

    0

     

     

     

    7402.00.00

    Unrefined copper; copper anodes for electrolytic refining.

    0

     

     

     

    74.03

    Refined copper and copper alloys, unwrought.

     

     

    - Refined copper:

     

    7403.11.00

    - - Cathodes and sections of cathodes

    0

    7403.12.00

    - - Wire-bars

    0

    7403.13.00

    - - Billets

    0

    7403.19.00

    - - Other

    0

     

    - Copper alloys:

     

    7403.21.00

    - - Copper-zinc base alloys (brass)

    0

    7403.22.00

    - - Copper-tin base alloys (bronzes)

    0

    7403.29.00

    - - Other copper alloys (other than master alloys of heading 74.05)

    0

     

     

     

    7404.00.00

    Copper waste and scrap.

    0

     

     

     

    7405.00.00

    Master alloys of copper.

    0

     

     

     

    74.06

    Copper powders and flakes.

     

    7406.10.00

    - Powders of non-lamellar structure

    0

    7406.20.00

    - Powders of lamellar structure; flakes

    0

     

     

     

    74.07

    Copper bars, rods and profiles.

     

    7407.10

    - Of refined copper:

     

    7407.10.30

    - - Profiles

    0

    7407.10.40

    - - Bars and rods

    5

     

    - Of copper alloys:

     

    7407.21.00

    - - Of copper-zinc base alloys (brass)

    0

    7407.29.00

    - - Other

    0

     

     

     

    74.08

    Copper wire.

     

     

    - Of refined copper:

     

    7408.11

    - - Of which the maximum cross-sectional dimension exceeds 6 mm:

     

    7408.11.10

    - - - Of which the maximum cross-sectional dimension does not exceed 14 mm

    10

    7408.11.90

    - - - Other

    5

    7408.19.00

    - - Other

    10

     

    - Of copper alloys:

     

    7408.21.00

    - - Of copper-zinc base alloys (brass)

    3

    7408.22.00

    - - Of copper-nickel base alloys (cupro-nickel) or copper-nickel-zinc base alloys (nickel silver)

    0

    7408.29.00

    - - Other

    0

     

     

     

    74.09

    Copper plates, sheets and strip, of a thickness exceeding 0.15 mm.

     

     

    - Of refined copper:

     

    7409.11.00

    - - In coils

    3

    7409.19.00

    - - Other

    0

     

    - Of copper-zinc base alloys (brass):

     

    7409.21.00

    - - In coils

    0

    7409.29.00

    - - Other

    0

     

    - Of copper-tin base alloys (bronze):

     

    7409.31.00

    - - In coils

    0

    7409.39.00

    - - Other

    0

    7409.40.00

    - Of copper-nickel base alloys (cupro-nickel) or copper-nickel-zinc base alloys (nickel silver)

    0

    7409.90.00

    - Of other copper alloys

    0

     

     

     

    74.10

    Copper foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials), of a thickness (excluding any backing) not exceeding 0.15 mm.

     

     

    - Not backed:

     

    7410.11.00

    - - Of refined copper

    0

    7410.12.00

    - - Of copper alloys

    0

     

    - Backed:

     

    7410.21.00

    - - Of refined copper

    0

    7410.22.00

    - - Of other copper alloys

    0

     

     

     

    74.11

    Copper tubes and pipes.

     

    7411.10.00

    - Of refined copper

    5

     

    - Of copper alloys:

     

    7411.21.00

    - - Of copper-zinc base alloys (brass)

    5

    7411.22.00

    - - Of copper-nickel base alloys (cupro-nickel) or copper-nickel-zinc base alloys (nickel silver)

    5

    7411.29.00

    - - Other

    3

     

     

     

    74.12

    Copper tube or pipe fittings (for example, couplings, elbows, sleeves).

     

    7412.10.00

    - Of refined copper

    0

    7412.20

    - Of copper alloys:

     

    7412.20.10

    - - Of copper-zinc base alloys (brass)

    0

    7412.20.90

    - - Other

    0

     

     

     

    74.13

    Stranded wire, cables, plaited bands and the like, of copper, not electrically insulated.

     

    7413.00.10

    - Of a diameter not exceeding 28.28 mm

    15

    7413.00.90

    - Other

    0

     

     

     

    74.15

    Nails, tacks, drawing pins, staples (other than those of heading 83.05) and similar articles, of copper or of iron or steel with heads of copper; screws, bolts, nuts, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of copper.

     

    7415.10

    - Nails and tacks, drawing pins, staples and similar articles:

     

    7415.10.10

    - - Nails

    20

    7415.10.20

    - - Staples

    20

    7415.10.90

    - - Other

    20

     

    - Other articles, not threaded:

     

    7415.21.00

    - - Washers (including spring washers)

    10

    7415.29.00

    - - Other

    10

     

    - Other threaded articles:

     

    7415.33

    - - Screws; bolts and nuts:

     

    7415.33.10

    - - - Screws

    10

    7415.33.20

    - - - Bolts and nuts

    10

    7415.39.00

    - - Other

    10

     

     

     

    74.18

    Table, kitchen or other household articles and parts thereof, of copper; pot scourers and scouring or polishing pads, gloves and the like, of copper; sanitary ware and parts thereof, of copper.

     

    7418.10

    - Table, kitchen or other household articles and parts thereof; pot scourers and scouring or polishing pads, gloves and the like:

     

    7418.10.10

    - - Pot scourers and scouring or polishing pads, gloves and the like

    25

    7418.10.30

    - - Cooking or heating apparatus of a kind used for household purposes, non-electric and parts thereof

    25

    7418.10.90

    - - Other

    25

    7418.20.00

    - Sanitary ware and parts thereof

    30

     

     

     

    74.19

    Other articles of copper.

     

    7419.10.00

    - Chain and parts thereof

    5

     

    - Other:

     

    7419.91.00

    - - Cast, moulded, stamped or forged, but not further worked

    5

    7419.99

    - - Other:

     

     

    - - - Cloth (including endless bands), grill and netting, of copper wire; expanded metal of copper:

     

    7419.99.31

    - - - - For machinery

    0

    7419.99.39

    - - - - Other

    0

    7419.99.40

    - - - Springs

    0

    7419.99.50

    - - - Cigarette cases or boxes

    5

    7419.99.60

    - - - Cooking or heating apparatus, other than of a kind used for domestic purposes, and parts thereof

    5

    7419.99.70

    - - - Articles specially designed for use during religious rites

    5

    7419.99.90

    - - - Other

    5

    Chapter 75

    Nickel and articles thereof

    Note.

    1. In this Chapter the following expressions have the meanings hereby assigned to them:

    (a) Bars and rods

    Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including “flattened circles” and “modified rectangles”, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including “modified rectangular”) cross-section exceeds one-tenth of the width. The expression also covers cast or sintered products, of the same forms and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.

    (b) Profiles

    Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section along their whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or sintered products, of the same forms, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.

    (c) Wire

    Rolled, extruded or drawn products, in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including “flattened circles” and “modified rectangles”, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including “modified rectangular”) cross-section exceeds one-tenth of the width.

    (d) Plates, sheets, strip and foil

    Flat-surfaced products (other than the unwrought products of heading 75.02), coiled or not, of solid rectangular (other than square) cross-section with or without rounded corners (including “modified rectangles” of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel) of a uniform thickness, which are:

    - of rectangular (including square) shape with a thickness not exceeding one-tenth of the width,

    - of a shape other than rectangular or square, of any size, provided that they do not assume the character of articles or products of other headings.

    Heading 75.06 applies, inter alia, to plates, sheets, strip and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of articles or products of other headings.

    (e) Tubes and pipes

    Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and which have a uniform wall thickness. Products with a rectangular (including square), equilateral triangular or regular convex polygonal cross-section, which may have corners rounded along their whole length, are also to be taken to be tubes and pipes provided the inner and outer cross-sections are concentric and have the same form and orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings.

    Subheading Note.

    1. In this Chapter the following expressions have the meanings hereby assigned to them:

    (a) Nickel, not alloyed

    Containing by weight at least 99 % of nickel plus cobalt, provided that:

    (i) the cobalt content by weight does not exceed 1.5 %, and

    ii) the content by weight of any other element does not exceed the limit specified in the following table:

    Table – Other elements

    Element

    Limiting content % by weight

    Fe Iron

    O Oxygen

    Other elements, each

    0.5

    0.4

    0.3

    b) Nickel alloys

    Metallic substances in which nickel predominates by weight over each of the other elements provided that:

    (i) the content by weight of cobalt exceeds 1.5 %,

    (ii) the content by weight of at least one of the other elements is greater than the limit specified in the foregoing table, or

    (iii) the total content by weight of elements other than nickel plus cobalt exceeds 1 %.

    2. Notwithstanding the provisions of Chapter Note 1 (c), for the purposes of 352 subheading 7508.10 the term “wire” applies only to products, whether or not in coils, of any cross-sectional shape, of which no cross-sectional dimension exceeds 6 mm.

    Code

    Description

    Rate
    (%)

     

     

     

    75.01

    Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy.

     

    7501.10.00

    - Nickel mattes

    0

    7501.20.00

    - Nickel oxide sinters and other intermediate products of nickel metallurgy

    0

     

     

     

    75.02

    Unwrought nickel.

     

    7502.10.00

    - Nickel, not alloyed

    0

    7502.20.00

    - Nickel alloys

    0

     

     

     

    7503.00.00

    Nickel waste and scrap.

    0

     

     

     

    7504.00.00

    Nickel powders and flakes.

    0

     

     

     

    75.05

    Nickel bars, rods, profiles and wire.

     

     

    - Bars, rods and profiles:

     

    7505.11.00

    - - Of nickel, not alloyed

    0

    7505.12.00

    - - Of nickel alloys

    0

     

    - Wire:

     

    7505.21.00

    - - Of nickel, not alloyed

    0

    7505.22.00

    - - Of nickel alloys

    0

     

     

     

    75.06

    Nickel plates, sheets, strip and foil.

     

    7506.10.00

    - Of nickel, not alloyed

    0

    7506.20.00

    - Of nickel alloys

    0

     

     

     

    75.07

    Nickel tubes, pipes and tube or pipe fittings (for example, couplings, elbows, sleeves).

     

     

    - Tubes and pipes:

     

    7507.11.00

    - - Of nickel, not alloyed

    0

    7507.12.00

    - - Of nickel alloys

    0

    7507.20.00

    - Tube or pipe fittings

    0

     

     

     

    75.08

    Other articles of nickel.

     

    7508.10.00

    - Cloth, grill and netting, of nickel wire

    0

    7508.90

    - Other:

     

    7508.90.30

    - - Bolts and nuts

    0

    7508.90.40

    - - Other articles suitable for use in construction

    0

    7508.90.50

    - - Electroplating anodes, including those produced by electrolysis

    0

    7508.90.90

    - - Other

    0

    Chapter 76

    Aluminium and articles thereof

    Note.

    1. In this Chapter the following expressions have the meanings hereby assigned to them:

    (a) Bars and rods

    Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including “flattened circles” and “modified rectangles”, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including “modified rectangular”) cross-section exceeds one-tenth of the width. The expression also covers cast or sintered products, of the same forms and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.

    (b) Profiles

    Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section along their whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or sintered products, of the same forms, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.

    (c) Wire

    Rolled, extruded, drawn or forged products, in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including “flattened circles” and “modified rectangles”, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including “modified rectangular”) cross-section exceeds one-tenth of the width.

    (d) Plates, sheets, strip and foil

    Flat-surfaced products (other than the unwrought products of heading 76.01), coiled or not, of solid rectangular (other than square) cross-section with or without rounded corners (including “modified rectangles” of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel) of a uniform thickness, which are:

    - of rectangular (including square) shape with a thickness not exceeding one-tenth of the width,

    - of a shape other than rectangular or square, of any size, provided that they do not assume the character of articles or products of other headings.

    Headings 76.06 and 76.07 apply, inter alia, to plates, sheets, strip and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of articles or products of other headings.

    (e) Tubes and pipes

    Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and which have a uniform wall thickness. Products with a rectangular (including square), equilateral triangular or regular convex polygonal cross-section, which may have corners rounded along their whole length, are also to be considered as tubes and pipes provided the inner and outer cross-sections are concentric and have the same form and orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings.

    Subheading Notes.

    1. In this Chapter the following expressions have the meanings hereby assigned to them:

    (a) Aluminium, not alloyed

    Metal containing by weight at least 99 % of aluminium, provided that the content by weight of any other element does not exceed the limit specified in the following table:

    Table – Other elements

    Element

    Limiting content % by weight

    Fe + Si (iron plus silicon)

    Other elements (1), each

    1

    0.1(2)

    (1) Other elements are, for example, Cr, Cu, Mg, Mn, Ni, Zn.

    (2) Copper is permitted in a proportion greater than 0.1 %, but not more than 0.2 %, provided that neither the chromium nor manganese content exceeds 0.05 %

    (b) Aluminium alloys

    Metallic substances in which aluminium predominates by weight over each of the other elements, provided that:

    (i) the content by weight of at least one of the other elements or of iron plus silicon taken together is greater than the limit specified in the foregoing table; or

    (ii) the total content by weight of such other elements exceeds 1 %.

    2. Notwithstanding the provisions of Chapter Note 1 (c), for the purposes of subheading 7616.91 the term “wire” applies only to products, whether or not in coils, of any cross-sectional shape, of which no cross-sectional dimension exceeds 6 mm.

    Code

    Description

    Rate
    (%)

     

     

     

    76.01

    Unwrought aluminium.

     

    7601.10.00

    - Aluminium, not alloyed

    2

    7601.20.00

    - Aluminium alloys

    2

     

     

     

    7602.00.00

    Aluminium waste and scrap.

    0

     

     

     

    76.03

    Aluminium powders and flakes.

     

    7603.10.00

    - Powders of non-lamellar structure

    0

    7603.20.00

    - Powders of lamellar structure; flakes

    0

     

     

     

    76.04

    Aluminium bars, rods and profiles.

     

    7604.10

    - Of aluminium, not alloyed:

     

    7604.10.10

    - - Bars and rods

    5

    7604.10.90

    - - Other

    10

     

    - Of aluminium alloys:

     

    7604.21

    - - Hollow profiles:

     

    7604.21.10

    - - - Perforated tube profiles of a kind suitable for use in evaporator coils of motor vehicle air conditioning machines

    10

    7604.21.90

    - - - Other

    10

    7604.29

    - - Other:

     

    7604.29.10

    - - - Extruded bars and rods

    5

    7604.29.30

    - - - Y-shaped profiles for zip fasteners, in coils

    10

    7604.29.90

    - - - Other

    10

     

     

     

    76.05

    Aluminium wire.

     

     

    - Of aluminium, not alloyed:

     

    7605.11.00

    - - Of which the maximum cross-sectional dimension exceeds 7 mm

    10

    7605.19

    - - Other:

     

    7605.19.10

    - - - Of a diameter not exceeding 0.0508 mm

    10

    7605.19.90

    - - - Other

    10

     

    - Of aluminium alloys:

     

    7605.21.00

    - - Of which the maximum cross-sectional dimension exceeds 7 mm

    3

    7605.29.00

    - - Other

    3

     

     

     

    76.06

    Aluminium plates, sheets and strip, of a thickness exceeding 0.2 mm.

     

     

    - Rectangular (including square):

     

    7606.11

    - - Of aluminium, not alloyed:

     

    7606.11.10

    - - - Plain or figured by rolling or pressing, not otherwise surface treated

    0

    7606.11.90

    - - - Other

    0

    7606.12

    - - Of aluminium alloys:

     

    7606.12.10

    - - - Can stock including end stock and tab stock, in coils

    3

    7606.12.20

    - - - Aluminium plates, not sensitised, of a kind used in the printing industry

    0

     

    - - - Sheets:

     

    7606.12.31

    - - - - Of aluminium alloy 5082 or 5182, exceeding 1 m in width, in coils

    3

    7606.12.39

    - - - - Other

    3

    7606.12.90

    - - - Other

    3

     

    - Other:

     

    7606.91.00

    - - Of aluminium, not alloyed

    0

    7606.92.00

    - - Of aluminium alloys

    3

     

     

     

    76.07

    Aluminium foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.2 mm.

     

     

    - Not backed:

     

    7607.11.00

    - - Rolled but not further worked

    0

    7607.19.00

    - - Other

    3

    7607.20.00

    - Backed

    3

     

     

     

    76.08

    Aluminium tubes and pipes.

     

    7608.10.00

    - Of aluminium, not alloyed

    3

    7608.20.00

    - Of aluminium alloys

    3

     

     

     

    7609.00.00

    Aluminium tube or pipe fittings (for example, couplings, elbows, sleeves).

    3

     

     

     

    76.10

    Aluminium structures (excluding prefabricated buildings of heading 94.06) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, balustrades, pillars and columns); aluminium plates, rods, profiles, tubes and the like, prepared for use in structures.

     

    7610.10.00

    - Doors, windows and their frames and thresholds for doors

    15

    7610.90

    - Other:

     

    7610.90.20

    - - Internal or external floating roofs for storage tanks

    3

    7610.90.90

    - - Other

    15

     

     

     

    7611.00.00

    Aluminium reservoirs, tanks, vats and similar containers, for any material (other than compressed or liquefied gas), of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment.

    0

     

     

     

    76.12

    Aluminium casks, drums, cans, boxes and similar containers (including rigid or collapsible tubular containers), for any material (other than compressed or liquefied gas), of a capacity not exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment.

     

    7612.10.00

    - Collapsible tubular containers

    20

    7612.90

    - Other:

     

    7612.90.10

    - - Seamless containers of a kind suitable for fresh milk

    15

    7612.90.90

    - - Other

    15

     

     

     

    7613.00.00

    Aluminium containers for compressed or liquefied gas.

    3

     

     

     

    76.14

    Stranded wire, cables, plaited bands and the like, of aluminium, not electrically insulated.

     

    7614.10

    - With steel core:

     

     

    - - Cables:

     

    7614.10.11

    - - - Of a diameter not exceeding 25.3 mm

    20

    7614.10.12

    - - - Of a diameter exceeding 25.3 mm but not exceeding 28.28 mm

    15

    7614.10.19

    - - - Other

    10

    7614.10.90

    - - Other

    5

    7614.90

    - Other:

     

     

    - - Cables:

     

    7614.90.11

    - - - Of a diameter not exceeding 25.3 mm

    20

    7614.90.12

    - - - Of a diameter exceeding 25.3 mm but not exceeding 28.28 mm

    15

    7614.90.19

    - - - Other

    10

    7614.90.90

    - - Other

    5

     

     

     

    76.15

    Table, kitchen or other household articles and parts thereof, of aluminium; pot scourers and scouring or polishing pads, gloves and the like, of aluminium; sanitary ware and parts thereof, of aluminium.

     

    7615.10

    - Table, kitchen or other household articles and parts thereof; pot scourers and scouring or polishing pads, gloves and the like:

     

    7615.10.10

    - - Pot scourers and scouring or polishing pads, gloves and the like

    30

    7615.10.90

    - - Other

    22

    7615.20

    - Sanitary ware and parts thereof:

     

    7615.20.20

    - - Bedpans, urinals and chamber-pots

    30

    7615.20.90

    - - Other

    30

     

     

     

    76.16

    Other articles of aluminium.

     

    7616.10

    - Nails, tacks, staples (other than those of heading 83.05), screws, bolts, nuts, screw hooks, rivets, cotters, cotter-pins, washers and similar articles:

     

    7616.10.10

    - - Nails

    20

    7616.10.20

    - - Staples and hooks; bolts and nuts

    20

    7616.10.90

    - - Other

    20

     

    - Other:

     

    7616.91.00

    - - Cloth, grill, netting and fencing, of aluminium wire

    20

    7616.99

    - - Other:

     

    7616.99.20

    - - - Ferrules of a kind suitable for use in the manufacture of pencils

    20

    7616.99.30

    - - - Slugs, round, of such dimension that the thickness exceeds one-tenth of the diameter

    20

    7616.99.40

    - - - Bobbins, spools, reels and similar supports for textile yarn

    20

    7616.99.60

    - - - Spouts and cups of a kind used for latex collection

    20

     

    - - - Other:

     

    7616.99.91

    - - - - Cigarette cases or boxes; blinds

    15

    7616.99.92

    - - - - Expanded metal

    15

    7616.99.99

    - - - - Other

    15

    Chapter 78

    Lead and articles thereof

    Note.

    1. In this Chapter the following expressions have the meanings hereby assigned to them:

    (a) Bars and rods

    Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including “flattened circles” and “modified rectangles”, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including “modified rectangular”) cross-section exceeds one-tenth of the width. The expression also covers cast or sintered products, of the same forms and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.

    (b) Profiles

    Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section along their whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or sintered products, of the same forms, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.

    (c) Wire

    Rolled, extruded, drawn or forged products, in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including “flattened circles” and “modified rectangles”, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including “modified rectangular”) cross-section exceeds one-tenth of the width.

    (d) Plates, sheets, strip and foil

    Flat-surfaced products (other than the unwrought products of heading 78.01), coiled or not, of solid rectangular (other than square) cross-section with or without rounded corners (including “modified rectangles” of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel) of a uniform thickness, which are:

    - of rectangular (including square) shape with a thickness not exceeding one-tenth of the width,

    - of a shape other than rectangular or square, of any size, provided that they do not assume the character of articles or products of other headings.

    Heading 78.04 applies, inter alia, to plates, sheets, strip and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of articles or products of other headings.

    (e) Tubes and pipes

    Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and which have a uniform wall thickness. Products with a rectangular (including square), equilateral triangular or regular convex polygonal cross-section, which may have corners rounded along their whole length, are also to be considered as tubes and pipes provided the inner and outer cross-sections are concentric and have the same form and orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings.

    Subheading Note.

    1. In this Chapter the expression “refined lead” means:

    Metal containing by weight at least 99.9 % of lead, provided that the content by weight of any other element does not exceed the limit specified in the following table:

    Table – Other elements

    Element

    Limiting content % by weight

    Ag

    As

    Bi

    Ca

    Cd

    Cu

    Fe

    S

    Sb

    Sn

    Zn

    Silver

    Arsenic

    Bismuth

    Calcium

    Cadmium

    Copper

    Iron

    Sulphur

    Antimony

    Tin

    Zinc

    0.02

    0.005

    0.05

    0.002

    0.002

    0.08

    0.002

    0.002

    0.005

    0.005

    0.002


    0.001

    Other (for example Te), each

     

     

    Code

    Description

    Rate
    (%)

     

     

     

    78.01

    Unwrought lead.

     

    7801.10.00

    - Refined lead

    0

     

    - Other:

     

    7801.91.00

    - - Containing by weight antimony as the principal other element

    0

    7801.99.00

    - - Other

    0

     

     

     

    7802.00.00

    Lead waste and scrap.

    0

     

     

     

    78.04

    Lead plates, sheets, strip and foil; lead powders and flakes.

     

     

    - Plates, sheets, strip and foil:

     

    7804.11.00

    - - Sheets, strip and foil of a thickness (excluding any backing) not exceeding 0.2 mm

    0

    7804.19.00

    - - Other

    0

    7804.20.00

    - Powders and flakes

    0

     

     

     

    78.06

    Other articles of lead.

     

    7806.00.20

    - Bars, rods, profiles and wire

    0

    7806.00.30

    - Tubes, pipes and tube or pipe fittings (for example, couplings, elbows, sleeves)

    0

    7806.00.90

    - Other

    0

    Chapter 79

    Zinc and articles thereof

    Note.

    1. In this Chapter the following expressions have the meanings hereby assigned to them:

    (a) Bars and rods

    Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including “flattened circles” and “modified rectangles”, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including “modified rectangular”) cross-section exceeds one-tenth of the width. The expression also covers cast or sintered products, of the same forms and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.

    (b) Profiles

    Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section along their whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or sintered products, of the same forms, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.

    (c) Wire

    Rolled, extruded, drawn or forged products, in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including “flattened circles” and “modified rectangles”, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including “modified rectangular”) cross-section exceeds one-tenth of the width.

    (d) Plates, sheets, strip and foil

    Flat-surfaced products (other than the unwrought products of heading 79.01), coiled or not, of solid rectangular (other than square) cross-section with or without rounded corners (including “modified rectangles” of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel) of a uniform thickness, which are:

    - of rectangular (including square) shape with a thickness not exceeding one-tenth of the width,

    - of a shape other than rectangular or square, of any size, provided that they do not assume the character of articles or products of other headings.

    Heading 79.05 applies, inter alia, to plates, sheets, strip and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of articles or products of other headings.

    (e) Tubes and pipes

    Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and which have a uniform wall thickness. Products with a rectangular (including square), equilateral triangular or regular convex polygonal cross-section, which may have corners rounded along their whole length, are also to be considered as tubes and pipes provided the inner and outer cross-sections are concentric and have the same form and orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings.

    Subheading Note.

    1. In this Chapter the following expressions have the meanings hereby assigned to them:

    (a) Zinc, not alloyed

    Metal containing by weight at least 97.5 % of zinc.

    (b) Zinc alloys

    Metallic substances in which zinc predominates by weight over each of the other elements, provided that the total content by weight of such other elements exceeds 2.5 %.

    (c) Zinc dust

    Dust obtained by condensation of zinc vapour, consisting of spherical particles which are finer than zinc powders. At least 80 % by weight of the particles pass through a sieve with 63 micrometres (microns) mesh. It must contain at least 85 % by weight of metallic zinc.

    Code

    Description

    Rate
    (%)

     

     

     

    79.01

    Unwrought zinc.

     

     

    - Zinc, not alloyed:

     

    7901.11.00

    - - Containing by weight 99.99% or more of zinc

    0

    7901.12.00

    - - Containing by weight less than 99.99% of zinc

    0

    7901.20.00

    - Zinc alloys

    0

     

     

     

    7902.00.00

    Zinc waste and scrap.

    0

     

     

     

    79.03

    Zinc dust, powders and flakes.

     

    7903.10.00

    - Zinc dust

    0

    7903.90.00

    - Other

    0

     

     

     

    7904.00.00

    Zinc bars, rods, profiles and wire.

    0

     

     

     

    79.05

    Zinc plates, sheets, strip and foil.

     

    7905.00.30

    - Foil of a thickness not exceeding 0.25 mm

    0

    7905.00.90

    - Other

    0

     

     

     

    79.07

    Other articles of zinc.

     

    7907.00.30

    - Gutters, roof capping, skylight frames and other fabricated building components

    10

    7907.00.40

    - Tubes, pipes and tube or pipe fittings (for example couplings, elbows, sleeves)

    0

     

    - Other:

     

    7907.00.91

    - - Cigarette cases or boxes; ashtrays

    10

    7907.00.92

    - - Other household articles

    10

    7907.00.99

    - - Other

    10

    Chapter 80

    Tin and articles thereof

    Note.

    1. In this Chapter the following expressions have the meanings hereby assigned to them:

    (a) Bars and rods

    Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including “flattened circles” and “modified rectangles”, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including “modified rectangular”) cross-section exceeds one-tenth of the width. The expression also covers cast or sintered products, of the same forms and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.

    (b) Profiles

    Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section along their whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or sintered products, of the same forms, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.

    (c) Wire

    Rolled, extruded or drawn products, in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including “flattened circles” and “modified rectangles”, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including “modified rectangular”) cross-section exceeds one-tenth of the width.

    (d) Plates, sheets, strip and foil

    Flat-surfaced products (other than the unwrought products of heading 80.01), coiled or not, of solid rectangular (other than square) cross-section with or without rounded corners (including “modified rectangles” of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel) of a uniform thickness, which are:

    - of rectangular (including square) shape with a thickness not exceeding one-tenth of the width,

    - of a shape other than rectangular or square, of any size, provided that they do not assume the character of articles or products of other headings.

    (e) Tubes and pipes

    Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and which have a uniform wall thickness. Products with a rectangular (including square), equilateral triangular or regular convex polygonal cross-section, which may have corners rounded along their whole length, are also to be considered as tubes and pipes provided the inner and outer cross-sections are concentric and have the same form and orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings.

    Subheading Note.

    1. In this Chapter the following expressions have the meanings hereby assigned to them:

    (a) Tin, not alloyed

    Metal containing by weight at least 99 % of tin, provided that the content by weight of any bismuth or copper is less than the limit specified in the following table:

    Table – Other elements

    Element

    Limiting content % by weight

    Bi

    Cu

    Bismuth

    Copper

    0.1

    0.4

    (b) Tin alloys

    Metallic substances in which tin predominates by weight over each of the other elements, provided that:

    (i) the total content by weight of such other elements exceeds 1 %; or

    (ii) the content by weight of either bismuth or copper is equal to or greater than the limit specified in the foregoing table.

    Code

    Description

    Rate
    (%)

     

     

     

    80.01

    Unwrought tin.

     

    8001.10.00

    - Tin, not alloyed

    3

    8001.20.00

    - Tin alloys

    3

     

     

     

    8002.00.00

    Tin waste and scrap.

    3

     

     

     

    80.03

    Tin bars, rods, profiles and wire.

     

    8003.00.10

    - Soldering bars

    10

    8003.00.90

    - Other

    3

     

     

     

    80.07

    Other articles of tin.

     

    8007.00.20

    - Plates, sheets and strip, of a thickness exceeding 0.2 mm

    3

    8007.00.30

    - Foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials), of a thickness (excluding any backing) not exceeding 0.2 mm; powders and flakes

    3

    8007.00.40

    - Tubes, pipes and tube or pipe fittings (for example couplings, elbows, sleeves)

    5

     

    - Other:

     

    8007.00.91

    - - Cigarette cases or boxes; ashtrays

    20

    8007.00.92

    - - Other household articles

    20

    8007.00.99

    - - Other

    20

    Chapter 81

    Other base metals; cermets; articles thereof

    Subheading Note.

    1. Note 1 to Chapter 74, defining “bars and rods”, “profiles”, “wire” and “plates, sheets, strip and foil” applies, mutatis mutandis, to this Chapter.

    Code

    Description

    Rate
    (%)

     

     

     

    81.01

    Tungsten (wolfram) and articles thereof, including waste and scrap.

     

    8101.10.00

    - Powders

    0

     

    - Other:

     

    8101.94.00

    - - Unwrought tungsten, including bars and rods obtained simply by sintering

    0

    8101.96.00

    - - Wire

    0

    8101.97.00

    - - Waste and scrap

    0

    8101.99

    - - Other:

     

    8101.99.10

    - - - Bars and rods, other than those obtained simply by sintering; profiles, sheets, strip and foil

    0

    8101.99.90

    - - - Other

    0

     

     

     

    81.02

    Molybdenum and articles thereof, including waste and scrap.

     

    8102.10.00

    - Powders

    0

     

    - Other:

     

    8102.94.00

    - - Unwrought molybdenum, including bars and rods obtained simply by sintering

    0

    8102.95.00

    - - Bars and rods, other than those obtained simply by sintering, profiles, plates, sheets, strip and foil

    0

    8102.96.00

    - - Wire

    0

    8102.97.00

    - - Waste and scrap

    0

    8102.99.00

    - - Other

    0

     

     

     

    81.03

    Tantalum and articles thereof, including waste and scrap.

     

    8103.20.00

    - Unwrought tantalum, including bars and rods obtained simply by sintering; powders

    0

    8103.30.00

    - Waste and scrap

    0

    8103.90.00

    - Other

    0

     

     

     

    81.04

    Magnesium and articles thereof, including waste and scrap.

     

     

    - Unwrought magnesium:

     

    8104.11.00

    - - Containing at least 99.8% by weight of magnesium

    0

    8104.19.00

    - - Other

    0

    8104.20.00

    - Waste and scrap

    0

    8104.30.00

    - Raspings, turnings and granules, graded according to size; powders

    0

    8104.90.00

    - Other

    0

     

     

     

    81.05

    Cobalt mattes and other intermediate products of cobalt metallurgy; cobalt and articles thereof, including waste and scrap.

     

    8105.20

    - Cobalt mattes and other intermediate products of cobalt metallurgy; unwrought cobalt; powders:

     

    8105.20.10

    - - Unwrought cobalt

    0

    8105.20.90

    - - Other

    0

    8105.30.00

    - Waste and scrap

    0

    8105.90.00

    - Other

    0

     

     

     

    81.06

    Bismuth and articles thereof, including waste and scrap.

     

    8106.00.10

    - Unwrought bismuth; waste and scrap; powders

    0

    8106.00.90

    - Other

    0

     

     

     

    81.07

    Cadmium and articles thereof, including waste and scrap.

     

    8107.20.00

    - Unwrought cadmium; powders

    0

    8107.30.00

    - Waste and scrap

    0

    8107.90.00

    - Other

    0

     

     

     

    81.08

    Titanium and articles thereof, including waste and scrap.

     

    8108.20.00

    - Unwrought titanium; powders

    0

    8108.30.00

    - Waste and scrap

    0

    8108.90.00

    - Other

    0

     

     

     

    81.09

    Zirconium and articles thereof, including waste and scrap.

     

    8109.20.00

    - Unwrought zirconium; powders

    0

    8109.30.00

    - Waste and scrap

    0

    8109.90.00

    - Other

    0

     

     

     

    81.10

    Antimony and articles thereof, including waste and scrap.

     

    8110.10.00

    - Unwrought antimony; powders

    0

    8110.20.00

    - Waste and scrap

    0

    8110.90.00

    - Other

    0

     

     

     

    8111.00.00

    Manganese and articles thereof, including waste and scrap.

    0

     

     

     

    81.12

    Beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium (columbium), rhenium and thallium, and articles of these metals, including waste and scrap.

     

     

    - Beryllium:

     

    8112.12.00

    - - Unwrought; powders

    0

    8112.13.00

    - - Waste and scrap

    0

    8112.19.00

    - - Other

    0

     

    - Chromium:

     

    8112.21.00

    - - Unwrought; powders

    0

    8112.22.00

    - - Waste and scrap

    0

    8112.29.00

    - - Other

    0

     

    - Thallium:

     

    8112.51.00

    - - Unwrought; powders

    0

    8112.52.00

    - - Waste and scrap

    0

    8112.59.00

    - - Other

    0

     

    - Other:

     

    8112.92.00

    - - Unwrought; waste and scrap; powders

    0

    8112.99.00

    - - Other

    0

     

     

     

    8113.00.00

    Cermets and articles thereof, including waste and scrap.

    0

    Chapter 82

    Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal

    Notes.

    1. Apart from blow lamps, portable forges, grinding wheels with frameworks, manicure or pedicure sets, and goods of heading 82.09, this Chapter covers only articles with a blade, working edge, working surface or other working part of:

    (a) Base metal;

    (b) Metal carbides or cermets;

    (c) Precious or semi-precious stones (natural, synthetic or reconstructed) on a support of base metal, metal carbide or cermet; or

    (d) Abrasive materials on a support of base metal, provided that the articles have cutting teeth, flutes, grooves, or the like, of base metal, which retain their identity and function after the application of the abrasive.

    2. Parts of base metal of the articles of this Chapter are to be classified with the articles of which they are parts, except parts separately specified as such and tool-holders for hand tools (heading 84.66). However, parts of general use as defined in Note 2 to Section XV are in all cases excluded from this Chapter.

    Heads, blades and cutting plates for electric shavers or electric hair clippers are to be classified in heading 85.10.

    3. Sets consisting of one or more knives of heading 82.11 and at least an equal number of articles of heading 82.15 are to be classified in heading 82.15.

    Code

    Description

    Rate
    (%)

     

     

     

    82.01

    Hand tools, the following: spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry.

     

    8201.10.00

    - Spades and shovels

    20

    8201.30

    - Mattocks, picks, hoes and rakes:

     

    8201.30.10

    - - Hoes and rakes

    20

    8201.30.90

    - - Other

    20

    8201.40.00

    - Axes, bill hooks and similar hewing tools

    20

    8201.50.00

    - Secateurs and similar one-handed pruners and shears (including poultry shears)

    20

    8201.60.00

    - Hedge shears, two-handed pruning shears and similar two-handed shears

    20

    8201.90.00

    - Other hand tools of a kind used in agriculture, horticulture or forestry

    20

     

     

     

    82.02

    Hand saws; blades for saws of all kinds (including slitting, slotting or toothless saw blades).

     

    8202.10.00

    - Hand saws

    20

    8202.20

    - Band saw blades:

     

    8202.20.10

    - - Blanks

    10

    8202.20.90

    - - Other

    10

     

    - Circular saw blades (including slitting or slotting saw blades):

     

    8202.31

    - - With working part of steel:

     

    8202.31.10

    - - - Blanks

    2

    8202.31.90

    - - - Other

    2

    8202.39.00

    - - Other, including parts

    2

    8202.40.00

    - Chain saw blades

    0

     

    - Other saw blades:

     

    8202.91.00

    - - Straight saw blades, for working metal

    2

    8202.99

    - - Other:

     

    8202.99.10

    - - - Straight saw blades

    2

    8202.99.90

    - - - Other

    2

     

     

     

    82.03

    Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe-cutters, bolt croppers, perforating punches and similar hand tools.

     

    8203.10.00

    - Files, rasps and similar tools

    20

    8203.20.00

    - Pliers (including cutting pliers), pincers, tweezers and similar tools

    20

    8203.30.00

    - Metal cutting shears and similar tools

    5

    8203.40.00

    - Pipe-cutters, bolt croppers, perforating punches and similar tools

    10

     

     

     

    82.04

    Hand-operated spanners and wrenches (including torque meter wrenches but not including tap wrenches); interchangeable spanner sockets, with or without handles.

     

     

    - Hand-operated spanners and wrenches:

     

    8204.11.00

    - - Non-adjustable

    15

    8204.12.00

    - - Adjustable

    20

    8204.20.00

    - Interchangeable spanner sockets, with or without handles

    20

     

     

     

    82.05

    Hand tools (including glaziers’ diamonds), not elsewhere specified or included; blow lamps; vices, clamps and the like, other than accessories for and parts of, machine-tools; anvils; portable forges; hand-or pedal-operated grinding wheels with frameworks.

     

    8205.10.00

    - Drilling, threading or tapping tools

    5

    8205.20.00

    - Hammers and sledge hammers

    20

    8205.30.00

    - Planes, chisels, gouges and similar cutting tools for working wood

    20

    8205.40.00

    - Screwdrivers

    20

     

    - Other hand tools (including glaziers’ diamonds):

     

    8205.51

    - - Household tools:

     

    8205.51.10

    - - - Flat irons

    20

    8205.51.90

    - - - Other

    20

    8205.59.00

    - - Other

    20

    8205.60.00

    - Blow lamps

    20

    8205.70.00

    - Vices, clamps and the like

    20

    8205.90.00

    - Other, including sets of articles of two or more subheadings of this heading

    20

     

     

     

    8206.00.00

    Tools of two or more of the headings 82.02 to 82.05, put up in sets for retail sale.

    20

     

     

     

    82.07

    Interchangeable tools for hand tools, whether or not power-operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning or screwdriving), including dies for drawing or extruding metal, and rock drilling or earth boring tools.

     

     

    - Rock drilling or earth boring tools:

     

    8207.13.00

    - - With working part of cermets

    0

    8207.19.00

    - - Other, including parts

    0

    8207.20.00

    - Dies for drawing or extruding metal

    0

    8207.30.00

    - Tools for pressing, stamping or punching

    0

    8207.40.00

    - Tools for tapping or threading

    0

    8207.50.00

    - Tools for drilling, other than for rock drilling

    0

    8207.60.00

    - Tools for boring or broaching

    0

    8207.70.00

    - Tools for milling

    0

    8207.80.00

    - Tools for turning

    0

    8207.90.00

    - Other interchangeable tools

    0

     

     

     

    82.08

    Knives and cutting blades, for machines or for mechanical appliances.

     

    8208.10.00

    - For metal working

    0

    8208.20.00

    - For wood working

    0

    8208.30.00

    - For kitchen appliances or for machines used by the food industry

    20

    8208.40.00

    - For agricultural, horticultural or forestry machines

    0

    8208.90.00

    - Other

    0

     

     

     

    8209.00.00

    Plates, sticks, tips and the like for tools, unmounted, of cermets.

    0

     

     

     

    8210.00.00

    Hand-operated mechanical appliances, weighing 10 kg or less, used in the preparation, conditioning or serving of food or drink.

    20

     

     

     

    82.11

    Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 82.08, and blades therefor.

     

    8211.10.00

    - Sets of assorted articles

    5

     

    - Other:

     

    8211.91.00

    - - Table knives having fixed blades

    5

    8211.92

    - - Other knives having fixed blades:

     

    8211.92.50

    - - - Of a kind used for agriculture, horticulture or forestry

    5

    8211.92.90

    - - - Other

    5

    8211.93

    - - Knives having other than fixed blades:

     

    8211.93.20

    - - - Of a kind used for agriculture, horticulture or forestry

    5

    8211.93.90

    - - - Other

    5

    8211.94

    - - Blades:

     

    8211.94.10

    - - - Of a kind used for agriculture, horticulture or forestry

    5

    8211.94.90

    - - - Other

    5

    8211.95.00

    - - Handles of base metal

    5

     

     

     

    82.12

    Razors and razor blades (including razor blade blanks in strips).

     

    8212.10.00

    - Razors

    20

    8212.20

    - Safety razor blades, including razor blade blanks in strips:

     

    8212.20.10

    - - Double-edged razor blades

    20

    8212.20.90

    - - Other

    20

    8212.90.00

    - Other parts

    17

     

     

     

    8213.00.00

    Scissors, tailors’ shears and similar shears, and blades therefor.

    25

     

     

     

    82.14

    Other articles of cutlery (for example, hair clippers, butchers’ or kitchen cleavers, choppers and mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files).

     

    8214.10.00

    - Paper knives, letter openers, erasing knives, pencil sharpeners and blades therefor

    25

    8214.20.00

    - Manicure or pedicure sets and instruments (including nail files)

    25

    8214.90.00

    - Other

    25

     

     

     

    82.15

    Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware.

     

    8215.10.00

    - Sets of assorted articles containing at least one article plated with precious metal

    25

    8215.20.00

    - Other sets of assorted articles

    25

     

    - Other:

     

    8215.91.00

    - - Plated with precious metal

    25

    8215.99.00

    - - Other

    25

    Chapter 83

    Miscellaneous articles of base metal

    Notes.

    1. For the purposes of this Chapter, parts of base metal are to be classified with their parent articles. However, articles of iron or steel of heading 73.12, 73.15, 73.17, 73.18 or 73.20, or similar articles of other base metal (Chapters 74 to 76 and 78 to 81) are not to be taken as parts of articles of this Chapter.

    2. For the purposes of heading 83.02, the word “castors” means those having a diameter (including, where appropriate, tyres) not exceeding 75 mm, or those having a diameter (including, where appropriate, tyres) exceeding 75 mm provided that the width of the wheel or tyre fitted thereto is less than 30 mm.

    Code

    Description

    Rate

    (%)

     

     

     

    83.01

    Padlocks and locks (key, combination or electrically operated), of base metal; clasps and frames with clasps, incorporating locks, of base metal; keys for any of the foregoing articles, of base metal.

     

    8301.10.00

    - Padlocks

    25

    8301.20.00

    - Locks of a kind used for motor vehicles

    25

    8301.30.00

    - Locks of a kind used for furniture

    25

    8301.40

    - Other locks:

     

    8301.40.10

    - - Handcuffs

    0

    8301.40.90

    - - Other

    25

    8301.50.00

    - Clasps and frames with clasps, incorporating locks

    25

    8301.60.00

    - Parts

    25

    8301.70.00

    - Keys presented separately

    25

     

     

     

    83.02

    Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat-racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal.

     

    8302.10.00

    - Hinges

    20

    8302.20

    - Castors:

     

    8302.20.10

    - - Of a diameter (including tyres) exceeding 100 mm, but not exceeding 250 mm

    20

    8302.20.90

    - - Other

    15

    8302.30

    - Other mountings, fittings and similar articles suitable for motor vehicles:

     

    8302.30.10

    - - Hasps

    20

    8302.30.90

    - - Other

    20

     

    - Other mountings, fittings and similar articles:

     

    8302.41

    - - Suitable for buildings:

     

     

    - - - Hasps and staples for doors; hooks and eyes; bolts:

     

    8302.41.31

    - - - - Hasps

    20

    8302.41.39

    - - - - Other

    20

    8302.41.90

    - - - Other

    20

    8302.42

    - - Other, suitable for furniture:

     

    8302.42.20

    - - - Hasps

    20

    8302.42.90

    - - - Other

    20

    8302.49

    - - Other:

     

    8302.49.10

    - - - Of a kind suitable for saddlery

    20

     

    - - - Other:

     

    8302.49.91

    - - - - Hasps

    20

    8302.49.99

    - - - - Other

    20

    8302.50.00

    - Hat-racks, hat-pegs, brackets and similar fixtures

    25

    8302.60.00

    - Automatic door closers

    17

     

     

     

    8303.00.00

    Armoured or reinforced safes, strong-boxes and doors and safe deposit lockers for strong-rooms, cash or deed boxes and the like, of base metal.

    25

     

     

     

    83.04

    Filing cabinets, card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment, of base metal, other than office furniture of heading 94.03.

     

    8304.00.10

    - Filing cabinets and card-index cabinets

    25

     

    - Other:

     

    8304.00.91

    - - Of aluminium

    25

    8304.00.99

    - - Other

    25

     

     

     

    83.05

    Fittings for loose-leaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles, of base metal; staples in strips (for example, for offices, upholstery, packaging), of base metal.

     

    8305.10

    - Fittings for loose-leaf binders or files:

     

    8305.10.10

    - - For double loop wire binders

    25

    8305.10.90

    - - Other

    25

    8305.20

    - Staples in strips:

     

    8305.20.10

    - - Of a kind for office use

    25

    8305.20.20

    - - Other, of iron or steel

    25

    8305.20.90

    - - Other

    15

    8305.90

    - Other, including parts:

     

    8305.90.10

    - - Paper clips

    25

    8305.90.90

    - - Other

    25

     

     

     

    83.06

    Bells, gongs and the like, non-electric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal.

     

    8306.10

    - Bells, gongs and the like:

     

    8306.10.10

    - - For cycles

    25

    8306.10.20

    - - Other, of copper

    25

    8306.10.90

    - - Other

    25

     

    - Statuettes and other ornaments:

     

    8306.21.00

    - - Plated with precious metals

    25

    8306.29

    - - Other:

     

    8306.29.10

    - - - Of copper or lead

    25

    8306.29.20

    - - - Of nickel

    25

    8306.29.30

    - - - Of aluminium

    25

    8306.29.90

    - - - Other

    25

    8306.30

    - Photograph, picture or similar frames; mirrors:

     

    8306.30.10

    - - Of copper

    25

     

    - - Other:

     

    8306.30.91

    - - - Metallic mirrors reflecting traffic views at road intersections or sharp corners

    25

    8306.30.99

    - - - Other

    25

     

     

     

    83.07

    Flexible tubing of base metal, with or without fittings.

     

    8307.10.00

    - Of iron or steel

    10

    8307.90.00

    - Of other base metal

    10

     

     

     

    83.08

    Clasps, frames with clasps, buckles, buckle-clasps, hooks, eyes, eyelets and the like, of base metal, of a kind used for clothing, footwear, awnings, handbags, travel goods or other made up articles; tubular or bifurcated rivets, of base metal; beads and spangles, of base metal.

     

    8308.10.00

    - Hooks, eyes and eyelets

    27

    8308.20.00

    - Tubular or bifurcated rivets

    20

    8308.90

    - Other, including parts:

     

    8308.90.10

    - - Beads

    25

    8308.90.90

    - - Other

    25

     

     

     

    83.09

    Stoppers, caps and lids (including crown corks, screw caps and pouring stoppers), capsules for bottles, threaded bungs, bung covers, seals and other packing accessories, of base metal.

     

    8309.10.00

    - Crown corks

    15

    8309.90

    - Other:

     

    8309.90.10

    - - Capsules for bottles

    15

    8309.90.20

    - - Top ends of aluminium cans

    15

    8309.90.60

    - - Aerosol can ends, of tinplate

    15

    8309.90.70

    - - Other caps for cans

    15

     

    - - Other, of aluminium:

     

    8309.90.81

    - - - Bottle and screw caps

    15

    8309.90.89

    - - - Other

    15

     

    - - Other:

     

    8309.90.91

    - - - Bottle and screw caps

    15

    8309.90.99

    - - - Other

    15

     

     

     

    8310.00.00

    Sign-plates, name-plates, address-plates and similar plates, numbers, letters and other symbols, of base metal, excluding those of heading 94.05.

    10

     

     

     

    83.11

    Wire, rods, tubes, plates, electrodes and similar products, of base metal or of metal carbides, coated or cored with flux material, of a kind used for soldering, brazing, welding or deposition of metal or of metal carbides; wire and rods, of agglomerated base metal powder, used for metal spraying.

     

    8311.10.00

    - Coated electrodes of base metal, for electric arc-welding

    25

    8311.20

    - Cored wire of base metal, for electric arc-welding:

     

    8311.20.20

    - - Cored wire of alloy steel, containing by weight 4.5% or more of carbon and 20% or more of chromium

    2

    8311.20.90

    - - Other

    25

    8311.30

    - Coated rods and cored wire, of base metal, for soldering, brazing or welding by flame:

     

    8311.30.20

    - - Cored wire of alloy steel, containing by weight 4.5% or more of carbon and 20% or more of chromium

    2

    8311.30.90

    - - Other

    15

    8311.90.00

    - Other

    25

    SECTION XVI

    MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES

    Notes.

    1. This Section does not cover:

    (a) Transmission or conveyor belts or belting, of plastics of Chapter 39, or of vulcanised rubber (heading 40.10), or other articles of a kind used in machinery or mechanical or electrical appliances or for other technical uses, of vulcanised rubber other than hard rubber (heading 40.16);

    (b) Articles of leather or of composition leather (heading 42.05) or of furskin (heading 43.03), of a kind used in machinery or mechanical appliances or for other technical uses;

    (c) Bobbins, spools, cops, cones, cores, reels or similar supports, of any material (for example, Chapter 39, 40, 44 or 48 or Section XV);

    (d) Perforated cards for Jacquard or similar machines (for example, Chapter 39 or 48 or Section XV);

    (e) Transmission or conveyor belts or belting of textile material (heading 59.10) or other articles of textile material for technical uses (heading 59.11);

    (f) Precious or semi-precious stones (natural, synthetic or reconstructed) of headings 71.02 to 71.04, or articles wholly of such stones of heading 71.16, except unmounted worked sapphires and diamonds for styli (heading 85.22);

    g) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);

    (h) Drill pipe (heading 73.04);

    (ij) Endless belts of metal wire or strip (Section XV);

    (k) Articles of Chapter 82 or 83;

    (l) Articles of Section XVII;

    (m) Articles of Chapter 90;

    (n) Clocks, watches or other articles of Chapter 91;

    (o) Interchangeable tools of heading 82.07 or brushes of a kind used as parts of machines (heading 96.03); similar interchangeable tools are to be classified according to the constituent material of their working part (for example, in Chapter 40, 42, 43, 45 or 59 or heading 68.04 or 69.09);

    (p) Articles of Chapter 95; or

    (q) Typewriter or similar ribbons, whether or not on spools or in cartridges (classified according to their constituent material, or in heading 96.12 if inked or otherwise prepared for giving impressions).

    2. Subject to Note 1 to this Section, Note 1 to Chapter 84 and Note 1 to Chapter 85, parts of machines (not being parts of the articles of heading 84.84, 85.44, 85.45, 85.46 or 85.47) are to be classified according to the following rules:

    (a) Parts which are goods included in any of the headings of Chapter 84 or 85 (other than headings 84.09, 84.31, 84.48, 84.66, 84.73, 84.87, 85.03, 85.22, 85.29, 85.38 and 85.48) are in all cases to be classified in their respective headings;

    (b) Other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading (including a machine of heading 84.79 or 85.43) are to be classified with the machines of that kind or in heading 84.09, 84.31, 84.48, 84.66, 84.73, 85.03, 85.22, 85.29 or 85.38 as appropriate. However, parts which are equally suitable for use principally with the goods of headings 85.17 and 85.25 to 85.28 are to be classified in heading 85.17;

    (c) All other parts are to be classified in heading 84.09, 84.31, 84.48, 84.66, 84.73, 85.03, 85.22, 85.29 or 85.38 as appropriate or, failing that, in heading 84.87 or 85.48.

    3. Unless the context otherwise requires, composite machines consisting of two or more machines fitted together to form a whole and other machines designed for the purpose of performing two or more complementary or alternative functions are to be classified as if consisting only of that component or as being that machine which performs the principal function.

    4. Where a machine (including a combination of machines) consists of individual components (whether separate or interconnected by piping, by transmission devices, by electric cables or by other devices) intended to contribute together to a clearly defined function covered by one of the headings in Chapter 84 or Chapter 85, then the whole falls to be classified in the heading appropriate to that function.

    5. For the purposes of these Notes, the expression “machine” means any machine, machinery, plant, equipment, apparatus or appliance cited in the headings of Chapter 84 or 85.

    Chapter 84

    Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof

    Notes.

    1. This Chapter does not cover:

    (a) Millstones, grindstones or other articles of Chapter 68;

    (b) Machinery or appliances (for example, pumps) of ceramic material and ceramic parts of machinery or appliances of any material (Chapter 69);

    (c) Laboratory glassware (heading 70.17); machinery, appliances or other articles for technical uses or parts thereof, of glass (heading 70.19 or 70.20);

    (d) Articles of heading 73.21 or 73.22 or similar articles of other base metals (Chapters 74 to 76 or 78 to 81);

    (e) Vacuum cleaners of heading 85.08;

    (f) Electro-mechanical domestic appliances of heading 85.09; digital cameras of heading 85.25; or

    (g) Hand-operated mechanical floor sweepers, not motorised (heading 96.03).

    2. Subject to the operation of Note 3 to Section XVI and subject to Note 9 to this Chapter, a machine or appliance which answers to a description in one or more of the headings 84.01 to 84.24, or heading 84.86 and at the same time to a description in one or other of the headings 84.25 to 84.80 is to be classified under the appropriate heading of the former group or under heading 84.86, as the case may be, and not the latter group.

    Heading 84.19 does not, however, cover:

    (a) Germination plant, incubators or brooders (heading 84.36);

    (b) Grain dampening machines (heading 84.37);

    (c) Diffusing apparatus for sugar juice extraction (heading 84.38);

    (d) Machinery for the heat-treatment of textile yarns, fabrics or made up textile articles (heading 84.51); or

    (e) Machinery or plant, designed for a mechanical operation, in which a change of temperature, even if necessary, is subsidiary.

    Heading 84.22 does not cover:

    (a) Sewing machines for closing bags or similar containers (heading 84.52); or

    (b) Office machinery of heading 84.72.

    Heading 84.24 does not cover:

    (a) Ink-jet printing machines (heading 84.43); or

    (b) Water-jet cutting machines (heading 84.56).

    3. A machine-tool for working any material which answers to a description in heading 84.56 and at the same time to a description in heading 84.57, 84.58, 84.59, 84.60, 84.61, 84.64 or 84.65 is to be classified in heading 84.56.

    4. Heading 84.57 applies only to machine-tools for working metal, other than lathes (including turning centres), which can carry out different types of machining operations either:

    (a) by automatic tool change from a magazine or the like in conformity with a machining programme (machining centres),

    (b) by the automatic use, simultaneously or sequentially, of different unit heads working on a fixed position workpiece (unit construction machines, single station), or

    (c) by the automatic transfer of the workpiece to different unit heads (multi-station transfer machines).

    5. (A) For the purposes of heading 84.71, the expression “automatic data processing machines” means machines capable of:

    (i) Storing the processing program or programs and at least the data immediately necessary for the execution of the program;

    (ii) Being freely programmed in accordance with the requirements of the user;

    (iii) Performing arithmetical computations specified by the user; and

    (iv) Executing, without human intervention, a processing program which requires them to modify their execution, by logical decision during the processing run.

    (B) Automatic data processing machines may be in the form of systems consisting of a variable number of separate units.

    (C) Subject to paragraphs (D) and (E) below, a unit is to be regarded as being part of an automatic data processing system if it meets all of the following conditions:

    (i) It is of a kind solely or principally used in an automatic data processing system;

    (ii) It is connectable to the central processing unit either directly or through one or more other units; and

    (iii) It is able to accept or deliver data in a form (codes or signals) which can be used by the system.

    Separately presented units of an automatic data processing machine are to be classified in heading 84.71.

    However, keyboards, X-Y co-ordinate input devices and disk storage units which satisfy the conditions of paragraphs (C) (ii) and (C) (iii) above, are in all cases to be classified as units of heading 84.71.

    (D) Heading 84.71 does not cover the following when presented separately, even if they meet all of the conditions set forth in Note 5 (C) above:

    (i) Printers, copying machines, facsimile machines, whether or not combined;

    (ii) Apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network);

    (iii) Loudspeakers and microphones;

    (iv) Television cameras, digital cameras and video camera recorders;

    (v) Monitors and projectors, not incorporating television reception apparatus.

    (E) Machines incorporating or working in conjunction with an automatic data processing machine and performing a specific function other than data processing are to be classified in the headings appropriate to their respective functions or, failing that, in residual headings.

    6. Heading 84.82 applies, inter alia, to polished steel balls, the maximum and minimum diameters of which do not differ from the nominal diameter by more than 1% or by more than 0.05 mm, whichever is less.

    Other steel balls are to be classified in heading 73.26.

    7. A machine which is used for more than one purpose is, for the purposes of classification, to be treated as if its principal purpose were its sole purpose.

    Subject to Note 2 to this Chapter and Note 3 to Section XVI, a machine the principal purpose of which is not described in any heading or for which no one purpose is the principal purpose is, unless the context otherwise requires, to be classified in heading 84.79.

    Heading 84.79 also covers machines for making rope or cable (for example, stranding, twisting or cabling machines) from metal wire, textile yarn or any other material or from a combination of such materials.

    8. For the purposes of heading 84.70, the term “pocket-size” applies only to machines the dimensions of which do not exceed 170 mm x 100 mm x 45 mm.

    9. (A) Notes 8 (a) and 8 (b) to Chapter 85 also apply with respect to the expressions “semiconductor devices” and “electronic integrated circuits”, respectively, as used in this Note and in heading 84.86. However, for the purposes of this Note and of heading 84.86, the expression semiconductor devices” also covers photosensitive semiconductor devices and light emitting diodes.

    (B) For the purposes of this Note and of heading 84.86, the expression “manufacture of flat panel displays” covers the fabrication of substrates into a flat panel. It does not cover the manufacture of glass or the assembly of printed circuits boards or other electronic components onto the flat panel. The expression “flat panel display” does not cover cathode-ray tube technology.

    (C) Heading 84.86 also includes machines and apparatus solely or principally of a kind used for:

    (i) the manufacture or repair of masks and reticles;

    (ii) assembling semiconductor devices or electronic integrated circuits;

    (iii) lifting, handling, loading or unloading of boules, wafers, semiconductor devices, electronic integrated circuits and flat panel displays.

    (D) Subject to Note 1 to Section XVI and Note 1 to Chapter 84, machines and apparatus answering to the description in heading 84.86 are to be classified in that heading and in no other heading of the Nomenclature.

    Subheading Notes.

    1. For the purposes of subheading 8471.49, the term “systems” means automatic data processing machines whose units satisfy the conditions laid down in Note 5 (C) to Chapter 84 and which comprise at least a central processing unit, one input unit (for example, a keyboard or a scanner), and one output unit (for example, a visual display unit or a printer).

    2. Subheading 8482.40 applies only to bearings with cylindrical rollers of a uniform diameter not exceeding 5 mm and having a length which is at least three times the diameter. The ends of the rollers may be rounded.

    Code

    Description

    Rate
    (%)

     

     

     

    84.01

    Nuclear reactors; fuel elements (cartridges), non-irradiated, for nuclear reactors; machinery and apparatus for isotopic separation.

     

    8401.10.00

    - Nuclear reactors

    0

    8401.20.00

    - Machinery and apparatus for isotopic separation, and parts thereof

    0

    8401.30.00

    - Fuel elements (cartridges), non-irradiated

    0

    8401.40.00

    - Parts of nuclear reactors

    0

     

     

     

    84.02

    Steam or other vapour generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); super-heated water boilers.

     

     

    - Steam or other vapour generating boilers:

     

    8402.11

    - - Watertube boilers with a steam production exceeding 45 t per hour:

     

    8402.11.10

    - - - Electrically operated

    0

    8402.11.20

    - - - Not electrically operated

    0

    8402.12

    - - Watertube boilers with a steam production not exceeding 45 t per hour:

     

     

    - - - Electrically operated:

     

    8402.12.11

    - - - - Boilers with a steam production exceeding 15 t per hour

    5

    8402.12.19

    - - - - Other

    5

     

    - - - Not electrically operated:

     

    8402.12.21

    - - - - Boilers with a steam production exceeding 15 t per hour

    5

    8402.12.29

    - - - - Other

    5

    8402.19

    - - Not electrically operated:

     

     

    - - - Electrically operated:

     

    8402.19.11

    - - - - Boilers with a steam production exceeding 15 t per hour

    3

    8402.19.19

    - - - - Other

    3

     

    - - - Not electrically operated:

     

    8402.19.21

    - - - - Boilers with a steam production exceeding 15 t per hour

    3

    8402.19.29

    - - - - Other

    3

    8402.20

    - Super-heated water boilers:

     

    8402.20.10

    - - Electrically operated

    0

    8402.20.20

    - - Not electrically operated

    0

    8402.90

    - Parts:

     

    8402.90.10

    - - Boiler bodies or shells

    0

    8402.90.90

    - - Other

    0

     

     

     

    84.03

    Central heating boilers other than those of heading 84.02.

     

    8403.10.00

    - Boilers

    0

    8403.90

    - Parts:

     

    8403.90.10

    - - Boiler bodies or shells

    0

    8403.90.90

    - - Other

    0

     

     

     

    84.04

    Auxiliary plant for use with boilers of heading 84.02 or 84.03 (for example, economisers, super-heaters, soot removers, gas recoverers); condensers for steam or other vapour power units.

     

    8404.10

    - Auxiliary plant for use with boilers of heading 84.02 or 84.03:

     

    8404.10.10

    - - For use with boilers of heading 84.02

    0

    8404.10.20

    - - For use with boilers of heading 84.03

    0

    8404.20.00

    - Condensers for steam or other vapour power units

    0

    8404.90

    - Parts:

     

     

    - - Of goods of subheading 8404.10.10:

     

    8404.90.11

    - - - Boiler bodies or shells

    0

    8404.90.19

    - - - Other

    0

     

    - - Of goods of subheading 8404.10.20:

     

    8404.90.21

    - - - Boiler bodies or shells

    0

    8404.90.29

    - - - Other

    0

    8404.90.90

    - - Other

    0

     

     

     

    84.05

    Producer gas or water gas generators, with or without their purifiers; acetylene gas generators and similar water process gas generators, with or without their purifiers.

     

    8405.10.00

    - Producer gas or water gas generators, with or without their purifiers; acetylene gas generators and similar water process gas generators, with or without their purifiers

    0

    8405.90.00

    - Parts

    0

     

     

     

    84.06

    Steam turbines and other vapour turbines.

     

    8406.10.00

    - Turbines for marine propulsion

    0

     

    - Other turbines:

     

    8406.81.00

    - - Of an output exceeding 40 MW

    0

    8406.82.00

    - - Of an output not exceeding 40 MW

    0

    8406.90.00

    - Parts

    0

     

     

     

    84.07

    Spark-ignition reciprocating or rotary internal combustion piston engines.

     

    8407.10.00

    - Aircraft engines

    0

     

    - Marine propulsion engines:

     

    8407.21

    - - Outboard motors:

     

    8407.21.10

    - - - Of a power not exceeding 22.38 kW (30 hp)

    25

    8407.21.90

    - - - Other

    7

    8407.29

    - - Other:

     

    8407.29.20

    - - - Of a power not exceeding 22.38 kW (30 hp)

    25

    8407.29.90

    - - - Other

    7

     

    - Reciprocating piston engines of a kind used for the propulsion of vehicles of Chapter 87:

     

    8407.31.00

    - - Of a cylinder capacity not exceeding 50 cc

    50

    8407.32

    - - Of a cylinder capacity exceeding 50 cc but not exceeding 250 cc:

     

     

    - - - Exceeding 50 cc but not exceeding 110 cc:

     

    8407.32.11

    - - - - For vehicles of heading 87.01

    30

    8407.32.12

    - - - - For vehicles of heading 87.11

    45

    8407.32.19

    - - - - Other

    30

     

    - - - Exceeding 110 cc but not exceeding 250 cc:

     

    8407.32.21

    - - - - For vehicles of heading 87.01

    30

    8407.32.22

    - - - - For vehicles of heading 87.11

    45

    8407.32.29

    - - - - Other

    30

    8407.33

    - - Of a cylinder capacity exceeding 250 cc but not exceeding 1,000 cc:

     

    8407.33.10

    - - - For vehicles of heading 87.01

    25

    8407.33.20

    - - - For vehicles of heading 87.11

    32

    8407.33.90

    - - - Other

    25

    8407.34

    - - Of a cylinder capacity exceeding 1,000 cc:

     

     

    - - - Fully assembled:

     

    8407.34.40

    - - - - For pedestrian controlled tractors, of a cylinder capacity not exceeding 1,100 cc

    25

    8407.34.50

    - - - - For vehicles of heading 87.01

    25

    8407.34.60

    - - - - For vehicles of heading 87.11

    32

     

    - - - - Other:

     

    8407.34.71

    - - - - - Of a cylinder capacity not exceeding 2,000 cc

    20

    8407.34.72

    - - - - - Of a cylinder capacity exceeding 2,000 cc but not exceeding 3,000 cc

    20

    8407.34.73

    - - - - - Of a cylinder capacity exceeding 3,000 cc

    20

     

    - - - Other:

     

    8407.34.91

    - - - - For pedestrian controlled tractors, of a cylinder capacity not exceeding 1,100 cc

    25

    8407.34.92

    - - - - For vehicles of heading 87.01

    25

    8407.34.93

    - - - - For vehicles of heading 87.11

    32

     

    - - - - Other:

     

    8407.34.94

    - - - - - Of a cylinder capacity not exceeding 2,000 cc

    18

    8407.34.95

    - - - - - Of a cylinder capacity exceeding 2,000 cc but not exceeding 3,000 cc

    18

    8407.34.99

    - - - - - Of a cylinder capacity exceeding 3,000 cc

    18

    8407.90

    - Other engines:

     

    8407.90.10

    - - Of a power not exceeding 18.65 kW

    25

    8407.90.20

    - - Of a power exceeding 18.65 kW but not exceeding 22.38 kW

    25

    8407.90.90

    - - Other

    5

     

     

     

    84.08

    Compression-ignition internal combustion piston engines (diesel or semi-diesel engines).

     

    8408.10

    - Marine propulsion engines:

     

    8408.10.10

    - - Of a power not exceeding 22.38 kW

    20

    8408.10.20

    - - Of a power exceeding 22.38 kW but not exceeding 100 kW

    3

    8408.10.90

    - - Other

    0

    8408.20

    - Engines of a kind used for the propulsion of vehicles of Chapter 87:

     

     

    - - Fully assembled:

     

    8408.20.10

    - - - For vehicles of subheading 8701.10

    25

     

    - - - Other:

     

    8408.20.21

    - - - - Of a cylinder capacity not exceeding 2,000 cc

    25

    8408.20.22

    - - - - Of a cylinder capacity exceeding 2,000 cc but not exceeding 3,500 cc

    25

    8408.20.23

    - - - - Of a cylinder capacity exceeding 3,500 cc

    7

     

    - - Other:

     

    8408.20.93

    - - - For vehicles of subheading 8701.10

    25

     

    - - - Other:

     

    8408.20.94

    - - - - Of a cylinder capacity not exceeding 2,000 cc

    25

    8408.20.95

    - - - - Of a cylinder capacity exceeding 2,000 cc but not exceeding 3,500 cc

    20

    8408.20.96

    - - - - Of a cylinder capacity exceeding 3,500 cc

    15

    8408.90

    - Other engines:

     

    8408.90.10

    - - Of a power not exceeding 18.65 kW

    25

    8408.90.50

    - - Of a power exceeding 100 kW

    5

     

    - - Other:

     

    8408.90.91

    - - - For machinery of heading 84.29 or 84.30

    10

    8408.90.99

    - - - Other

    10

     

     

     

    84.09

    Parts suitable for use solely or principally with the engines of heading 84.07 or 84.08.

     

    8409.10.00

    - For aircraft engines

    0

     

    - Other:

     

    8409.91

    - - Suitable for use solely or principally with spark-ignition internal combustion piston engines:

     

     

    - - - For machinery of heading 84.29 or 84.30:

     

    8409.91.11

    - - - - Carburettors and parts thereof

    10

    8409.91.12

    - - - - Cylinder blocks

    10

    8409.91.13

    - - - - Cylinder liners, with an internal diameter of 50 mm or more, but not exceeding 155 mm

    10

    8409.91.14

    - - - - Other cylinder liners

    10

    8409.91.15

    - - - - Cylinder heads and head covers

    10

    8409.91.16

    - - - - Pistons, with an external diameter of 50 mm or more, but not exceeding 155 mm

    10

    8409.91.17

    - - - - Other pistons

    10

    8409.91.18

    - - - - Piston rings and gudgeon pins

    10

    8409.91.19

    - - - - Other

    10

     

    - - - For vehicles of heading 87.01:

     

    8409.91.21

    - - - - Carburettors and parts thereof

    10

    8409.91.22

    - - - - Cylinder blocks

    10

    8409.91.23

    - - - - Cylinder liners, with an internal diameter of 50 mm or more, but not exceeding 155 mm

    10

    8409.91.24

    - - - - Other cylinder liners

    10

    8409.91.25

    - - - - Cylinder heads and head covers

    10

    8409.91.26

    - - - - Pistons, with an external diameter of 50 mm or more, but not exceeding 155 mm

    10

    8409.91.27

    - - - - Other pistons

    10

    8409.91.28

    - - - - Piston rings and gudgeon pins

    10

    8409.91.29

    - - - - Other

    10

     

    - - - For vehicles of heading 87.11:

     

    8409.91.31

    - - - - Carburettors and parts thereof

    27

    8409.91.32

    - - - - Cylinder blocks; crank cases

    27

    8409.91.34

    - - - - Cylinder liners

    27

    8409.91.35

    - - - - Cylinder heads and head covers

    27

    8409.91.37

    - - - - Pistons

    27

    8409.91.38

    - - - - Piston rings and gudgeon pins

    27

    8409.91.39

    - - - - Other

    27

     

    - - - For other vehicles of Chapter 87:

     

    8409.91.41

    - - - - Carburettors and parts thereof

    10

    8409.91.42

    - - - - Cylinder blocks; crank cases

    10

    8409.91.43

    - - - - Cylinder liners, with an internal diameter of 50 mm or more, but not exceeding 155 mm

    10

    8409.91.44

    - - - - Other cylinder liners

    10

    8409.91.45

    - - - - Cylinder heads and head covers

    10

    8409.91.46

    - - - - Pistons, with an external diameter of 50 mm or more, but not exceeding 155 mm

    10

    8409.91.47

    - - - - Other pistons

    10

    8409.91.48

    - - - - Piston rings and gudgeon pins

    10

    8409.91.49

    - - - - Other

    10

     

    - - - For vessels of Chapter 89:

     

     

    - - - - For marine propulsion engines of a power not exceeding 22.38 kW:

     

    8409.91.51

    - - - - - Cylinder blocks; crank cases

    15

    8409.91.52

    - - - - - Cylinder liners, with an internal diameter of 50 mm or more, but not exceeding 155 mm

    15

    8409.91.53

    - - - - - Other cylinder liners

    15

    8409.91.54

    - - - - - Pistons, with an external diameter of 50 mm or more, but not exceeding 155 mm

    15

    8409.91.55

    - - - - - Other pistons

    15

    8409.91.59

    - - - - - Other

    15

     

    - - - - For marine propulsion engines of a power exceeding 22.38 kW:

     

    8409.91.61

    - - - - - Cylinder blocks; crank cases

    3

    8409.91.62

    - - - - - Cylinder liners, with an internal diameter of 50 mm or more, but not exceeding 155 mm

    3

    8409.91.63

    - - - - - Other cylinder liners

    3

    8409.91.64

    - - - - - Pistons, with an external diameter of 50 mm or more, but not exceeding 155 mm

    3

    8409.91.65

    - - - - - Other pistons

    3

    8409.91.69

    - - - - - Other

    3

     

    - - - For other engines:

     

    8409.91.71

    - - - - Carburettors and parts thereof

    10

    8409.91.72

    - - - - Cylinder blocks

    10

    8409.91.73

    - - - - Cylinder liners, with an internal diameter of 50 mm or more, but not exceeding 155 mm

    10

    8409.91.74

    - - - - Other cylinder liners

    10

    8409.91.75

    - - - - Cylinder heads and head covers

    10

    8409.91.76

    - - - - Pistons, with an external diameter of 50 mm or more, but not exceeding 155 mm

    10

    8409.91.77

    - - - - Other pistons

    10

    8409.91.78

    - - - - Piston rings and gudgeon pins

    10

    8409.91.79

    - - - - Other

    10

    8409.99

    - - Other:

     

     

    - - - For engines of machinery of heading 84.29 or 84.30:

     

    8409.99.11

    - - - - Carburettors and parts thereof

    10

    8409.99.12

    - - - - Cylinder blocks

    10

    8409.99.13

    - - - - Cylinder liners, with an internal diameter of 50 mm or more, but not exceeding 155 mm

    10

    8409.99.14

    - - - - Other cylinder liners

    10

    8409.99.15

    - - - - Cylinder heads and head covers

    10

    8409.99.16

    - - - - Pistons, with an external diameter of 50 mm or more, but not exceeding 155 mm

    10

    8409.99.17

    - - - - Other pistons

    10

    8409.99.18

    - - - - Piston rings and gudgeon pins

    10

    8409.99.19

    - - - - Other

    10

     

    - - - For engines of vehicles of heading 87.01:

     

    8409.99.21

    - - - - Carburettors and parts thereof

    10

    8409.99.22

    - - - - Cylinder blocks

    10

    8409.99.23

    - - - - Cylinder liners, with an internal diameter of 50 mm or more, but not exceeding 155 mm

    10

    8409.99.24

    - - - - Other cylinder liners

    10

    8409.99.25

    - - - - Cylinder heads and head covers

    10

    8409.99.26

    - - - - Pistons, with an external diameter of 50 mm or more, but not exceeding 155 mm

    10

    8409.99.27

    - - - - Other pistons

    10

    8409.99.28

    - - - - Piston rings and gudgeon pins

    10

    8409.99.29

    - - - - Other

    10

     

    - - - For engines of vehicles of heading 87.11:

     

    8409.99.31

    - - - - Carburettors and parts thereof

    15

    8409.99.32

    - - - - Cylinder blocks; crank cases

    15

    8409.99.33

    - - - - Cylinder liners

    15

    8409.99.34

    - - - - Cylinder heads and head covers

    15

    8409.99.35

    - - - - Pistons

    15

    8409.99.36

    - - - - Piston rings and gudgeon pins

    15

    8409.99.39

    - - - - Other

    15

     

    - - - For engines of other vehicles of Chapter 87:

     

    8409.99.41

    - - - - Carburettors and parts thereof

    10

    8409.99.42

    - - - - Cylinder blocks; crank cases

    10

    8409.99.43

    - - - - Cylinder liners, with an internal diameter of 50 mm or more, but not exceeding 155 mm

    10

    8409.99.44

    - - - - Other cylinder liners

    10

    8409.99.45

    - - - - Cylinder heads and head covers

    10

    8409.99.46

    - - - - Pistons, with an external diameter of 50 mm or more, but not exceeding 155 mm

    10

    8409.99.47

    - - - - Other pistons

    10

    8409.99.48

    - - - - Piston rings and gudgeon pins

    10

    8409.99.49

    - - - - Other

    10

     

    - - - For engines of vessels of Chapter 89:

     

     

    - - - - For marine propulsion engines of a power not exceeding 22.38 kW:

     

    8409.99.51

    - - - - - Cylinder blocks; crank cases

    10

    8409.99.52

    - - - - - Cylinder liners, with an internal diameter of 50 mm or more, but not exceeding 155 mm

    10

    8409.99.53

    - - - - - Other cylinder liners

    10

    8409.99.54

    - - - - - Pistons, with an external diameter of 50 mm or more, but not exceeding 155 mm

    10

    8409.99.55

    - - - - - Other pistons

    10

    8409.99.59

    - - - - - Other

    10

     

    - - - - For marine propulsion engines of a power exceeding 22.38 kW:

     

    8409.99.61

    - - - - - Cylinder blocks; crank cases

    3

    8409.99.62

    - - - - - Cylinder liners, with an internal diameter of 50 mm or more, but not exceeding 155 mm

    3

    8409.99.63

    - - - - - Other cylinder liners

    3

    8409.99.64

    - - - - - Pistons, with an external diameter of 50 mm or more, but not exceeding 155 mm

    3

    8409.99.65

    - - - - - Other pistons

    3

    8409.99.69

    - - - - - Other

    3

     

    - - - Other:

     

    8409.99.71

    - - - - Carburettors and parts thereof

    10

    8409.99.72

    - - - - Cylinder blocks

    10

    8409.99.73

    - - - - Cylinder liners, with an internal diameter of 50 mm or more, but not exceeding 155 mm

    10

    8409.99.74

    - - - - Other cylinder liners

    10

    8409.99.75

    - - - - Cylinder heads and head covers

    10

    8409.99.76

    - - - - Pistons, with an external diameter of 50 mm or more, but not exceeding 155 mm

    10

    8409.99.77

    - - - - Other pistons

    10

    8409.99.78

    - - - - Piston rings and gudgeon pins

    10

    8409.99.79

    - - - - Other

    10

     

     

     

    84.10

    Hydraulic turbines, water wheels, and regulators therefor.

     

     

    - Hydraulic turbines and water wheels:

     

    8410.11.00

    - - Of a power not exceeding 1,000 kW

    0

    8410.12.00

    - - Of a power exceeding 1,000 kW but not exceeding 10,000 kW

    0

    8410.13.00

    - - Of a power exceeding 10,000 kW

    0

    8410.90.00

    - Parts, including regulators

    0

     

     

     

    84.11

    Turbo-jets, turbo-propellers and other gas turbines.

     

     

    - Turbo-jets:

     

    8411.11.00

    - - Of a thrust not exceeding 25 kN

    0

    8411.12.00

    - - Of a thrust exceeding 25 kN

    0

     

    - Turbo-propellers:

     

    8411.21.00

    - - Of a power not exceeding 1,100 kW

    0

    8411.22.00

    - - Of a power exceeding 1,100 kW

    0

     

    - Other gas turbines:

     

    8411.81.00

    - - Of a power not exceeding 5,000 kW

    0

    8411.82.00

    - - Of a power exceeding 5,000 kW

    0

     

    - Parts:

     

    8411.91.00

    - - Of turbo-jets or turbo-propellers

    0

    8411.99.00

    - - Other

    0

     

     

     

    84.12

    Other engines and motors.

     

    8412.10.00

    - Reaction engines other than turbo-jets

    0

     

    - Hydraulic power engines and motors:

     

    8412.21.00

    - - Linear acting (cylinders)

    0

    8412.29.00

    - - Other

    0

     

    - Pneumatic power engines and motors:

     

    8412.31.00

    - - Linear acting (cylinders)

    0

    8412.39.00

    - - Other

    0

    8412.80.00

    - Other

    0

    8412.90

    - Parts:

     

    8412.90.10

    - - Of engines of subheading 8412.10

    0

    8412.90.90

    - - Other

    0

     

     

     

    84.13

    Pumps for liquids, whether or not fitted with a measuring device; liquid elevators.

     

     

    - Pumps fitted or designed to be fitted with a measuring device:

     

    8413.11.00

    - - Pumps for dispensing fuel or lubricants, of the type used in filling-stations or in garages

    3

    8413.19.00

    - - Other

    3

    8413.20

    - Hand pumps, other than those of subheading 8413.11 or 8413.19:

     

    8413.20.10

    - - Water pumps

    20

    8413.20.90

    - - Other

    20

    8413.30

    - Fuel, lubricating or cooling medium pumps for internal combustion piston engines:

     

     

    - - Reciprocating or rotary type:

     

    8413.30.12

    - - - Water pumps or fuel pumps of a kind used for engines of motor vehicles of heading 87.02, 87.03 or 87.04

    3

    8413.30.19

    - - - Other

    3

     

    - - Centrifugal type:

     

    8413.30.21

    - - - Water pumps or fuel pumps of a kind used for engines of motor vehicles of heading 87.02, 87.03 or 87.04

    3

    8413.30.29

    - - - Other

    3

     

    - - Other:

     

    8413.30.92

    - - - Water pumps or fuel pumps of a kind used for engines of motor vehicles of heading 87.02, 87.03 or 87.04

    3

    8413.30.99

    - - - Other

    3

    8413.40.00

    - Concrete pumps

    0

    8413.50

    - Other reciprocating positive displacement pumps:

     

    8413.50.30

    - - Water pumps, with a flow rate not exceeding 8,000 m3/h

    10

    8413.50.40

    - - Water pumps, with a flow rate exceeding 8,000 m3/h but not exceeding 13,000 m3/h

    10

    8413.50.90

    - - Other

    0

    8413.60

    - Other rotary positive displacement pumps:

     

    8413.60.30

    - - Water pumps, with a flow rate not exceeding 8,000 m3/h

    10

    8413.60.40

    - - Water pumps, with a flow rate exceeding 8,000 m3/h but not exceeding 13,000 m3/h

    10

    8413.60.90

    - - Other

    0

    8413.70

    - Other centrifugal pumps:

     

     

    - - Single stage, single suction horizontal shaft water pumps suitable for belt drive or direct coupling, other than pumps with shafts common with the prime mover:

     

    8413.70.11

    - - - With an inlet diameter not exceeding 200 mm

    20

    8413.70.19

    - - - Other

    20

     

    - - Submersible water pumps:

     

    8413.70.31

    - - - With an inlet diameter not exceeding 200 mm

    10

    8413.70.39

    - - - Other

    10

     

    - - Other water pumps, with a flow rate not exceeding 8,000 m3/h:

     

    8413.70.41

    - - - With an inlet diameter not exceeding 200 mm

    10

    8413.70.49

    - - - Other

    10

     

    - - Other water pumps, with a flow rate exceeding 8,000 m3/h but not exceeding 13,000 m3/h:

     

    8413.70.51

    - - - With an inlet diameter not exceeding 200 mm

    10

    8413.70.59

    - - - Other

    10

     

    - - Other:

     

    8413.70.91

    - - - With an inlet diameter not exceeding 200 mm

    0

    8413.70.99

    - - - Other

    0

     

    - Other pumps; liquid elevators:

     

    8413.81

    - - Pumps:

     

    8413.81.11

    - - - Water pumps, with a flow rate not exceeding 8,000 m3/h

    10

    8413.81.12

    - - - Water pumps, with a flow rate exceeding 8,000 m3/h but not exceeding 13,000 m3/h

    10

    8413.81.19

    - - - Other

    0

    8413.82.00

    - - Liquid elevators

    0

     

    - Parts:

     

    8413.91

    - - Of pumps:

     

    8413.91.10

    - - - Of pumps of subheading 8413.20.10

    5

    8413.91.20

    - - - Of pumps of subheading 8413.20.90

    5

    8413.91.30

    - - - Of pumps of subheadings 8413.70.11 and 8413.70.19

    5

    8413.91.40

    - - - Of other centrifugal pumps

    5

    8413.91.90

    - - - Of other pumps

    0

    8413.92.00

    - - Of liquid elevators

    0

     

     

     

    84.14

    Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters.

     

    8414.10.00

    - Vacuum pumps

    10

    8414.20

    - Hand-or foot-operated air pumps:

     

    8414.20.10

    - - Bicycle pumps

    20

    8414.20.90

    - - Other

    20

    8414.30

    - Compressors of a kind used in refrigerating equipment:

     

    8414.30.20

    - - Of a kind used for automotive air conditioners

    7

    8414.30.30

    - - Other, sealed units for air conditioning machines

    3

    8414.30.40

    - - Other, with a refrigeration capacity exceeding 21.10 kW, or with a displacement per revolution of 220 cc or more

    3

    8414.30.90

    - - Other

    3

    8414.40.00

    - Air compressors mounted on a wheeled chassis for towing

    7

     

    - Fans:

     

    8414.51

    - - Table, floor, wall, window, ceiling or roof fans, with a self-contained electric motor of an output not exceeding 125W:

     

    8414.51.10

    - - - Table fans and box fans

    30

     

    - - - Other:

     

    8414.51.91

    - - - - With protective screen

    25

    8414.51.99

    - - - - Other

    25

    8414.59

    - - Other:

     

     

    - - - Of a capacity not exceeding 125 kW:

     

    8414.59.20

    - - - - Explosion-proof air fans, of a kind used in underground mining

    5

    8414.59.30

    - - - - Blowers

    15

     

    - - - - Other:

     

    8414.59.41

    - - - - - With protective screen

    15

    8414.59.49

    - - - - - Other

    15

     

    - - - Other:

     

    8414.59.50

    - - - - Blowers

    10

     

    - - - - Other:

     

    8414.59.91

    - - - - - With protective screen

    10

    8414.59.99

    - - - - - Other

    10

    8414.60

    - Hoods having a maximum horizontal side not exceeding 120 cm:

     

     

    - - Fitted with filters:

     

    8414.60.11

    - - - Laminar airflow cabinets

    0

    8414.60.19

    - - - Other

    15

     

    - - Other:

     

    8414.60.91

    - - - Suitable for industrial use

    15

    8414.60.99

    - - - Other

    15

    8414.80

    - Other:

     

     

    - - Hoods having a maximum horizontal side exceeding 120 cm:

     

     

    - - - Fitted with filters:

     

    8414.80.13

    - - - - Laminar airflow cabinets

    0

    8414.80.14

    - - - - Other

    5

    8414.80.15

    - - - Not fitted with a filter, suitable for industrial use

    5

    8414.80.19

    - - - Not fitted with a filter, not suitable for industrial use

    5

    8414.80.30

    - - Free piston generators for gas turbines

    5

     

    - - Compressors other than those of subheading 8414.30 or 8414.40:

     

    8414.80.41

    - - - Gas compression modules suitable for use in oil drilling operations

    5

    8414.80.49

    - - - Other

    5

    8414.80.50

    - - Air pumps

    5

    8414.80.90

    - - Other

    5

    8414.90

    - Parts:

     

     

    - - Of pumps or compressors:

     

    8414.90.13

    - - - Of goods of subheading 8414.10

    0

    8414.90.14

    - - - Of goods of subheading 8414.20

    10

    8414.90.15

    - - - Of goods of subheading 8414.30

    0

    8414.90.16

    - - - Of goods of subheading 8414.40

    0

    8414.90.19

    - - - Other

    0

     

    - - Of fans:

     

    8414.90.21

    - - - Of a kind for fans suitable for use in goods of heading 84.15, 84.18, 85.09 or 85.16

    5

    8414.90.29

    - - - Other

    15

     

    - - Of hoods:

     

    8414.90.31

    - - - Of goods of subheading 8414.60

    10

    8414.90.32

    - - - Of goods of subheading 8414.80

    0

     

     

     

    84.15

    Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated.

     

    8415.10

    - Window or wall types, self-contained or “split-system”:

     

    8415.10.10

    - - Of a power not exceeding 26.38 kW

    30

    8415.10.90

    - - Other

    20

    8415.20

    - Of a kind used for persons, in motor vehicles:

     

    8415.20.10

    - - Of a power not exceeding 26.38 kW

    25

    8415.20.90

    - - Other

    17

     

    - Other:

     

    8415.81

    - - Incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (reversible heat pumps):

     

     

    - - - Of a kind used in aircraft:

     

    8415.81.11

    - - - - Of a power not exceeding 21.10 kW

    0

    8415.81.12

    - - - - Of an output exceeding 21.10 kW and with an air flow rate of each evaporator unit exceeding 67.96 m3/min

    0

    8415.81.19

    - - - - Other

    0

     

    - - - Of a kind used in railway rolling stock:

     

    8415.81.21

    - - - - Of a power not exceeding 26.38 kW

    25

    8415.81.29

    - - - - Other

    17

     

    - - - Of a kind used in motor vehicles (other than those of subheading 8415.20):

     

    8415.81.31

    - - - - Of a power not exceeding 26.38 kW

    25

    8415.81.39

    - - - - Other

    17

     

    - - - Other:

     

    8415.81.91

    - - - - Of an output exceeding 21.10 kW and with an air flow rate of each evaporator unit exceeding 67.96 m3/min

    17

     

    - - - - Other:

     

    8415.81.93

    - - - - - Of a power not exceeding 21.10 kW

    25

    8415.81.94

    - - - - - Of a power exceeding 21.10 kW but not exceeding 26.38 kW

    25

    8415.81.99

    - - - - - Other

    20

    8415.82

    - - Other, incorporating a refrigerating unit:

     

     

    - - - Of a kind used in aircraft:

     

    8415.82.11

    - - - - Of an output exceeding 21.10 kW and with an air flow rate of each evaporator unit exceeding 67.96 m3/min

    0

    8415.82.19

    - - - - Other

    0

     

    - - - Of a kind used in railway rolling stock:

     

    8415.82.21

    - - - - Of a power not exceeding 26.38 kW

    27

    8415.82.29

    - - - - Other

    15

     

    - - - Of a kind used in motor vehicles (other than those of subheading 8415.20):

     

    8415.82.31

    - - - - Of a power not exceeding 26.38 kW

    27

    8415.82.39

    - - - - Other

    15

     

    - - - Other:

     

    8415.82.91

    - - - - Of a power not exceeding 26.38 kW

    27

    8415.82.99

    - - - - Other

    15

    8415.83

    - - Not incorporating a refrigerating unit:

     

     

    - - - Of a kind used in aircraft:

     

    8415.83.11

    - - - - Of an output exceeding 21.10 kW and with an air flow rate of each evaporator unit exceeding 67.96 m3/min

    0

    8415.83.19

    - - - - Other

    0

     

    - - - Of a kind used in railway rolling stock:

     

    8415.83.21

    - - - - Of a power not exceeding 26.38 kW

    25

    8415.83.29

    - - - - Other

    17

     

    - - - Of a kind used in motor vehicles (other than those of subheading 8415.20):

     

    8415.83.31

    - - - - Of a power not exceeding 26.38 kW

    25

    8415.83.39

    - - - - Other

    17

     

    - - - Other:

     

    8415.83.91

    - - - - Of a power not exceeding 26.38 kW

    25

    8415.83.99

    - - - - Other

    17

    8415.90

    - Parts:

     

     

    - - Of machines with an output not exceeding 21.10 kW:

     

    8415.90.13

    - - - Of a kind used in aircraft or railway rolling stock

    0

    8415.90.14

    - - - Evaporators or condensers for air-conditioning machines for motor vehicles

    5

    8415.90.19

    - - - Other

    3

     

    - - Of machines with an output exceeding 21.10 kW but not exceeding 26.38 kW:

     

     

    - - - With an air flow rate of each evaporator unit exceeding 67.96 m3/min:

     

    8415.90.24

    - - - - Of a kind used in aircraft or railway rolling stock

    0

    8415.90.25

    - - - - Other

    3

     

    - - - Other:

     

    8415.90.26

    - - - - Of a kind used in aircraft or railway rolling stock

    0

    8415.90.29

    - - - - Other

    3

     

    - - Of machines with an output exceeding 26.38 kW but not exceeding 52.75 kW:

     

     

    - - - With an air flow rate of each evaporator unit exceeding 67.96 m3/min:

     

    8415.90.34

    - - - - Of a kind used in aircraft or railway rolling stock

    0

    8415.90.35

    - - - - Other

    3

     

    - - - Other:

     

    8415.90.36

    - - - - Of a kind used in aircraft or railway rolling stock

    0

    8415.90.39

    - - - - Other

    3

     

    - - Of machines with an output exceeding 52.75 kW:

     

     

    - - - With an air flow rate of each evaporator unit exceeding 67.96 m3/min:

     

    8415.90.44

    - - - - Of a kind used in aircraft or railway rolling stock

    0

    8415.90.45

    - - - - Other

    3

     

    - - - Other:

     

    8415.90.46

    - - - - Of a kind used in aircraft or railway rolling stock

    0

    8415.90.49

    - - - - Other

    3

     

     

     

    84.16

    Furnace burners for liquid fuel, for pulverised solid fuel or for gas; mechanical stokers, including their mechanical grates, mechanical ash dischargers and similar appliances.

     

    8416.10.00

    - Furnace burners for liquid fuel

    0

    8416.20.00

    - Other furnace burners, including combination burners

    0

    8416.30.00

    - Mechanical stokers, including their mechanical grates, mechanical ash dischargers and similar appliances

    0

    8416.90.00

    - Parts

    0

     

     

     

    84.17

    Industrial or laboratory furnaces and ovens, including incinerators, non-electric.

     

    8417.10.00

    - Furnaces and ovens for the roasting, melting or other heat-treatment of ores, pyrites or of metals

    0

    8417.20.00

    - Bakery ovens, including biscuit ovens

    10

    8417.80.00

    - Other

    0

    8417.90.00

    - Parts

    0

     

     

     

    84.18

    Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 84.15.

     

    8418.10

    - Combined refrigerator-freezers, fitted with separate external doors:

     

    8418.10.10

    - - Household type

    25

    8418.10.90

    - - Other

    3

     

    - Refrigerators, household type:

     

    8418.21.00

    - - Compression-type

    25

    8418.29.00

    - - Other

    35

    8418.30

    - Freezers of the chest type, not exceeding 800 l capacity:

     

    8418.30.10

    - - Not exceeding 200 l capacity

    20

    8418.30.90

    - - Other

    20

    8418.40

    - Freezers of the upright type, not exceeding 900 l capacity:

     

    8418.40.10

    - - Not exceeding 200 l capacity

    20

    8418.40.90

    - - Other

    20

    8418.50

    - Other furniture (chests, cabinets, display counters, show-cases and the like) for storage and display, incorporating refrigerating or freezing equipment:

     

     

    - - Display counters, show-cases and the like, incorporating refrigerating equipment, exceeding 200 l capacity:

     

    8418.50.11

    - - - Of a kind suitable for medical, surgical or laboratory use

    5

    8418.50.19

    - - - Other

    12

     

    - - Other:

     

    8418.50.91

    - - - Of a kind suitable for medical, surgical or laboratory use

    5

    8418.50.99

    - - - Other

    20

     

    - Other refrigerating or freezing equipment; heat pumps:

     

    8418.61.00

    - - Heat pumps other than air conditioning machines of heading 84.15

    10

    8418.69

    - - Other:

     

    8418.69.10

    - - - Beverage coolers

    10

    8418.69.30

    - - - Drinking water coolers

    10

     

    - - - Water chillers with a refrigeration capacity exceeding 21.10 kW:

     

    8418.69.41

    - - - - For air conditioning machines

    10

    8418.69.49

    - - - - Other

    10

    8418.69.50

    - - - Scale ice-maker units

    3

    8418.69.90

    - - - Other

    10

     

    - Parts:

     

    8418.91.00

    - - Furniture designed to receive refrigerating or freezing equipment

    3

    8418.99

    - - Other:

     

    8418.99.10

    - - - Evaporators or condensers

    0

    8418.99.40

    - - - Aluminium roll-bonded panels of a kind used for the goods of subheading 8418.10.10, 8418.21.00 or 8418.29.00

    0

    8418.99.90

    - - - Other

    0

     

     

     

    84.19

    Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 85.14), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric.

     

     

    - Instantaneous or storage water heaters, non-electric:

     

    8419.11

    - - Instantaneous gas water heaters:

     

    8419.11.10

    - - - Household type

    10

    8419.11.90

    - - - Other

    10

    8419.19

    - - Other:

     

    8419.19.10

    - - - Household type

    10

    8419.19.90

    - - - Other

    10

    8419.20.00

    - Medical, surgical or laboratory sterilisers

    0

     

    - Dryers:

     

    8419.31

    - - For agricultural products:

     

    8419.31.10

    - - - Electrically operated

    0

    8419.31.20

    - - - Not electrically operated

    0

    8419.32

    - - For wood, paper pulp, paper or paperboard:

     

    8419.32.10

    - - - Electrically operated

    0

    8419.32.20

    - - - Not electrically operated

    0

    8419.39

    - - Other:

     

     

    - - - Electrically operated:

     

    8419.39.11

    - - - - Machinery for the treatment of materials by a process involving heating, for the manufacture of printed circuit boards, printed wiring boards or printed circuit assemblies

    0

    8419.39.19

    - - - - Other

    0

    8419.39.20

    - - - Not electrically operated

    0

    8419.40

    - Distilling or rectifying plant:

     

    8419.40.10

    - - Electrically operated

    0

    8419.40.20

    - - Not electrically operated

    0

    8419.50

    - Heat exchange units:

     

    8419.50.10

    - - Cooling towers

    3

    8419.50.90

    - - Other

    3

    8419.60

    - Machinery for liquefying air or other gases:

     

    8419.60.10

    - - Electrically operated

    0

    8419.60.20

    - - Not electrically operated

    0

     

    - Other machinery, plant and equipment:

     

    8419.81

    - - For making hot drinks or for cooking or heating food:

     

    8419.81.10

    - - - Electrically operated

    15

    8419.81.20

    - - - Not electrically operated

    15

    8419.89

    - - Other:

     

     

    - - - Electrically operated:

     

    8419.89.13

    - - - - Machinery for the treatment of material by a process involving heating, for the manufacture of printed circuit boards, printed wiring boards or printed circuit assemblies

    0

    8419.89.19

    - - - - Other

    0

    8419.89.20

    - - - Not electrically operated

    0

    8419.90

    - Parts:

     

     

    - - Of electrically operated articles:

     

    8419.90.12

    - - - Parts of machinery for the treatment of materials by a process involving heating, for the manufacture of printed circuit boards, printed wiring boards or printed circuit assemblies

    0

    8419.90.13

    - - - Casings for cooling towers

    0

    8419.90.19

    - - - Other

    0

     

    - - Of non-electrically operated articles:

     

    8419.90.21

    - - - Household type

    0

    8419.90.29

    - - - Other

    0

     

     

     

    84.20

    Calendering or other rolling machines, other than for metals or glass, and cylinders therefor.

     

    8420.10

    - Calendering or other rolling machines:

     

    8420.10.10

    - - Apparatus for the application of dry film or liquid photo resist, photo-sensitive layers, soldering pastes, solder or adhesive materials on printed circuit boards or printed wiring boards or their components

    0

    8420.10.20

    - - Ironing machines or wringers suitable for domestic use

    5

    8420.10.90

    - - Other

    0

     

    - Parts:

     

    8420.91

    - - Cylinders:

     

    8420.91.10

    - - - Parts of apparatus for the application of dry film or liquid photo resist, photo sensitive layers, soldering pastes, solder or adhesive materials on printed circuit boards or printed wiring boards substrates or their components

    0

    8420.91.90

    - - - Other

    3

    8420.99

    - - Other:

     

    8420.99.10

    - - - Parts of apparatus for the application of dry film or liquid photo resist, photo sensitive layers, soldering pastes, solder or adhesive materials on printed circuit boards or printed wiring boards substrates or their components

    0

    8420.99.90

    - - - Other

    3

     

     

     

    84.21

    Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus for liquids or gases.

     

     

    - Centrifuges, including centrifugal dryers:

     

    8421.11.00

    - - Cream separators

    10

    8421.12.00

    - - Clothes-dryers

    18

    8421.19

    - - Other:

     

    8421.19.10

    - - - Of a kind used for sugar manufacture

    5

    8421.19.90

    - - - Other

    5

     

    - Filtering or purifying machinery and apparatus for liquids:

     

    8421.21

    - - For filtering or purifying water:

     

     

    - - - Of a capacity not exceeding 500 l/h:

     

    8421.21.11

    - - - - Filtering machinery and apparatus for domestic use

    10

    8421.21.19

    - - - - Other

    10

     

    - - - Of a capacity exceeding 500 l/h:

     

    8421.21.22

    - - - - Electrically operated

    5

    8421.21.23

    - - - - Not electrically operated

    10

    8421.22

    - - For filtering or purifying beverages other than water:

     

    8421.22.30

    - - - Electrically operated, of a capacity exceeding 500 l/h

    10

    8421.22.90

    - - - Other

    10

    8421.23

    - - Oil or petrol-filters for internal combustion engines:

     

     

    - - - For machinery of heading 84.29 or 84.30:

     

    8421.23.11

    - - - - Oil filters

    0

    8421.23.19

    - - - - Other

    0

     

    - - - For motor vehicles of Chapter 87:

     

    8421.23.21

    - - - - Oil filters

    15

    8421.23.29

    - - - - Other

    15

     

    - - - Other:

     

    8421.23.91

    - - - - Oil filters

    0

    8421.23.99

    - - - - Other

    0

    8421.29

    - - Other:

     

    8421.29.10

    - - - Of a kind suitable for medical, surgical or laboratory use

    0

    8421.29.20

    - - - Of a kind used for sugar manufacture

    0

    8421.29.30

    - - - Of a kind used in oil drilling operations

    0

    8421.29.40

    - - - Other, petrol filters

    0

    8421.29.50

    - - - Other, oil filters

    0

    8421.29.90

    - - - Other

    0

     

    - Filtering or purifying machinery and apparatus for gases:

     

    8421.31

    - - Intake air filters for internal combustion engines:

     

    8421.31.10

    - - - For machinery of heading 84.29 or 84.30

    0

    8421.31.20

    - - - For motor vehicles of Chapter 87

    10

    8421.31.90

    - - - Other

    0

    8421.39

    - - Other:

     

    8421.39.20

    - - - Air purifiers

    0

    8421.39.90

    - - - Other

    0

     

    - Parts:

     

    8421.91

    - - Of centrifuges, including centrifugal dryers:

     

    8421.91.10

    - - - Of goods of subheading 8421.12.00

    0

    8421.91.20

    - - - Of goods of subheading 8421.19.10

    0

    8421.91.90

    - - - Of goods of subheading 8421.11.00 or 8421.19.90

    0

    8421.99

    - - Other:

     

    8421.99.20

    - - - Filtering cartridges for filters of subheading 8421.23

    0

    8421.99.30

    - - - Of goods of subheading 8421.31

    0

     

    - - - Other:

     

    8421.99.91

    - - - - Of goods of subheading 8421.29.20

    0

    8421.99.94

    - - - - Of goods of subheading 8421.21.11

    0

    8421.99.95

    - - - - Of goods of subheading 8421.23.11, 8421.23.19, 8421.23.91 or 8421.23.99

    0

    8421.99.99

    - - - - Other

    0

     

     

     

    84.22

    Dish washing machines; machinery for cleaning or drying bottles or other containers; machinery for filling, closing, sealing or labelling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; other packing or wrapping machinery (including heat-shrink wrapping machinery); machinery for aerating beverages.

     

     

    - Dish washing machines:

     

    8422.11.00

    - - Household type

    20

    8422.19.00

    - - Other

    15

    8422.20.00

    - Machinery for cleaning or drying bottles or other containers

    5

    8422.30.00

    - Machinery for filling, closing, sealing or labelling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; machinery for aerating beverages

    0

    8422.40.00

    - Other packing or wrapping machinery (including heat-shrink wrapping machinery)

    0

    8422.90

    - Parts:

     

    8422.90.10

    - - Of machines of subheading 8422.11

    5

    8422.90.90

    - - Other

    0

     

     

     

    84.23

    Weighing machinery (excluding balances of a sensitivity of 5 cg or better), including weight operated counting or checking machines; weighing machine weights of all kinds.

     

    8423.10

    - Personal weighing machines, including baby scales; household scales:

     

    8423.10.10

    - - Electrically operated

    20

    8423.10.20

    - - Not electrically operated

    20

    8423.20

    - Scales for continuous weighing of goods on conveyors:

     

    8423.20.10

    - - Electrically operated

    0

    8423.20.20

    - - Not electrically operated

    0

    8423.30

    - Constant weight scales and scales for discharging a predetermined weight of material into a bag or container, including hopper scales:

     

    8423.30.10

    - - Electrically operated

    0

    8423.30.20

    - - Not electrically operated

    0

     

    - Other weighing machinery:

     

    8423.81

    - - Having a maximum weighing capacity not exceeding 30 kg:

     

    8423.81.10

    - - - Electrically operated

    20

    8423.81.20

    - - - Not electrically operated

    20

    8423.82

    - - Having a maximum weighing capacity exceeding 30 kg but not exceeding 5,000 kg:

     

     

    - - - Electrically operated:

     

    8423.82.11

    - - - - Having a maximum weighing capacity not exceeding 1,000 kg

    7

    8423.82.19

    - - - - Other

    3

     

    - - - Not electrically operated:

     

    8423.82.21

    - - - - Having a maximum weighing capacity not exceeding 1,000 kg

    15

    8423.82.29

    - - - - Other

    3

    8423.89

    - - Other:

     

    8423.89.10

    - - - Electrically operated

    3

    8423.89.20

    - - - Not electrically operated

    3

    8423.90

    - Weighing machine weights of all kinds; parts of weighing machinery:

     

    8423.90.10

    - - Weighing machine weights

    15

     

    - - Other parts of weighing machinery:

     

    8423.90.21

    - - - Of electrically operated machines

    5

    8423.90.29

    - - - Of non-electrically operated machines

    5

     

     

     

    84.24

    Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines.

     

    8424.10

    - Fire extinguishers, whether or not charged:

     

    8424.10.10

    - - Of a kind suitable for aircraft use

    0

    8424.10.90

    - - Other

    0

    8424.20

    - Spray guns and similar appliances:

     

     

    - - Electrically operated:

     

    8424.20.11

    - - - Agricultural or horticultural

    0

    8424.20.19

    - - - Other

    0

     

    - - Not electrically operated:

     

    8424.20.21

    - - - Agricultural or horticultural

    0

    8424.20.29

    - - - Other

    0

    8424.30.00

    - Steam or sand blasting machines and similar jet projecting machines

    0

     

    - Other appliances:

     

    8424.81

    - - Agricultural or horticultural:

     

    8424.81.10

    - - - Drip irrigation systems

    0

    8424.81.30

    - - - Hand-operated insecticide sprayers

    15

    8424.81.40

    - - - Other, not electrically operated

    0

    8424.81.50

    - - - Other, electrically operated

    0

    8424.89

    - - Other:

     

    8424.89.10

    - - - Hand-operated household sprayers of a capacity not exceeding 3 l

    7

    8424.89.20

    - - - Spray heads with dip tubes

    7

    8424.89.40

    - - - Wet processing equipment, by projecting, dispersing or spraying, of chemical or electrochemical solutions for the application on printed circuit boards or printed wiring boards substrates; apparatus for the spot application of liquids, soldering pastes, solder ball, adhesives or sealant to printed circuit boards or printed wiring boards or their components; apparatus for the application of dry film or liquid photo resist, photo sensitive layers, soldering pastes, solder or adhesive materials on printed circuit boards or printed wiring boards substrates or their components

    0

    8424.89.50

    - - - Other, electrically operated

    0

    8424.89.90

    - - - Other, not electrically operated

    0

    8424.90

    - Parts:

     

    8424.90.10

    - - Of fire extinguishers

    0

     

    - - Of spray guns and similar appliances:

     

     

    - - - Electrically operated:

     

    8424.90.21

    - - - - Of goods of subheading 8424.20.11

    0

    8424.90.23

    - - - - Other

    0

     

    - - - Not electrically operated:

     

    8424.90.24

    - - - - Of goods of subheading 8424.20.21

    0

    8424.90.29

    - - - - Other

    0

    8424.90.30

    - - Of steam or sand blasting machines and similar jet projecting machines

    0

     

    - - Of other appliances:

     

    8424.90.93

    - - - Of goods of subheading 8424.81.10

    0

    8424.90.94

    - - - Of goods of subheading 8424.81.30 or 8424.81.40

    0

    8424.90.95

    - - - Of goods of subheading 8424.81.50

    0

    8424.90.99

    - - - Other

    0

     

     

     

    84.25

    Pulley tackle and hoists other than skip hoists; winches and capstans; jacks.

     

     

    - Pulley tackle and hoists other than skip hoists or hoists of a kind used for raising vehicles:

     

    8425.11.00

    - - Powered by electric motor

    0

    8425.19.00

    - - Other

    0

     

    - Winches; capstans:

     

    8425.31.00

    - - Powered by electric motor

    0

    8425.39.00

    - - Other

    0

     

    - Jacks; hoists of a kind used for raising vehicles:

     

    8425.41.00

    - - Built-in jacking systems of a type used in garages

    0

    8425.42

    - - Other jacks and hoists, hydraulic:

     

    8425.42.10

    - - - Jacks of a kind used in tipping mechanisms for lorries

    0

    8425.42.90

    - - - Other

    0

    8425.49

    - - Other:

     

    8425.49.10

    - - - Electrically operated

    0

    8425.49.20

    - - - Not electrically operated

    0

     

     

     

    84.26

    Ships’ derricks; cranes, including cable cranes; mobile lifting frames, straddle carriers and works trucks fitted with a crane.

     

     

    - Overhead travelling cranes, transporter cranes, gantry cranes, bridge cranes, mobile lifting frames and straddle carriers:

     

    8426.11.00

    - - Overhead travelling cranes on fixed support

    5

    8426.12.00

    - - Mobile lifting frames on tyres and straddle carriers

    0

    8426.19

    - - Other:

     

    8426.19.20

    - - - Bridge cranes

    0

    8426.19.30

    - - - Gantry cranes

    0

    8426.19.90

    - - - Other

    0

    8426.20.00

    - Tower cranes

    0

    8426.30.00

    - Portal or pedestal jib cranes

    5

     

    - Other machinery, self-propelled:

     

    8426.41.00

    - - On tyres

    0

    8426.49.00

    - - Other

    0

     

    - Other machinery:

     

    8426.91.00

    - - Designed for mounting on road vehicles

    0

    8426.99.00

    - - Other

    0

     

     

     

    84.27

    Fork-lift trucks; other works trucks fitted with lifting or handling equipment.

     

    8427.10.00

    - Self-propelled trucks powered by an electric motor

    0

    8427.20.00

    - Other self-propelled trucks

    0

    8427.90.00

    - Other trucks

    0

     

     

     

    84.28

    Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics).

     

    8428.10

    - Lifts and skip hoists:

     

    8428.10.10

    - - Passenger lifts

    10

     

    - - Other lifts:

     

    8428.10.21

    - - - Of a kind used in buildings

    10

    8428.10.29

    - - - Other

    10

    8428.10.90

    - - Skip hoists

    0

    8428.20

    - Pneumatic elevators and conveyors:

     

    8428.20.10

    - - Of a kind used for agriculture

    5

    8428.20.20

    - - Automated machines for the transport, handling and storage of printed circuit boards, printed wiring boards or printed circuit assemblies

    0

    8428.20.90

    - - Other

    5

     

    - Other continuous-action elevators and conveyors, for goods or materials:

     

    8428.31.00

    - - Specially designed for underground use

    5

    8428.32

    - - Other, bucket type:

     

    8428.32.10

    - - - Of a kind used for agriculture

    5

    8428.32.90

    - - - Other

    5

    8428.33

    - - Other, belt type:

     

    8428.33.10

    - - - Of a kind used for agriculture

    5

    8428.33.20

    - - - Automated machines for the transport, handling and storage of printed circuit boards, printed wiring boards or printed circuit assemblies

    0

    8428.33.90

    - - - Other

    5

    8428.39

    - - Other:

     

    8428.39.10

    - - - Of a kind used for agriculture

    5

    8428.39.30

    - - - Automated machines for the transport, handling and storage of printed circuit boards, printed wiring boards or printed circuit assemblies

    0

    8428.39.90

    - - - Other

    5

    8428.40.00

    - Escalators and moving walkways

    5

    8428.60.00

    - Teleferics, chair-lifts, ski-draglines; traction mechanisms for funiculars

    0

    8428.90

    - Other machinery:

     

    8428.90.20

    - - Automated machines for the transport, handling and storage of printed circuit boards, printed wiring boards or printed circuit assemblies

    0

    8428.90.30

    - - Mine wagon pushers, locomotive or wagon traversers, wagon tippers and similar railway wagon handling equipment

    0

    8428.90.90

    - - Other

    0

     

     

     

    84.29

    Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers.

     

     

    - Bulldozers and angledozers:

     

    8429.11.00

    - - Track laying

    0

    8429.19.00

    - - Other

    0

    8429.20.00

    - Graders and levellers

    0

    8429.30.00

    - Scrapers

    0

    8429.40

    - Tamping machines and road rollers:

     

    8429.40.30

    - - Tamping machines

    0

    8429.40.40

    - - Vibratory smooth drum rollers, with a centrifugal force drum not exceeding 20 t by weight

    5

    8429.40.50

    - - Other vibratory road rollers

    0

    8429.40.90

    - - Other

    0

     

    - Mechanical shovels, excavators and shovel loaders:

     

    8429.51.00

    - - Front-end shovel loaders

    0

    8429.52.00

    - - Machinery with a 360o revolving superstructure

    0

    8429.59.00

    - - Other

    0

     

     

     

    84.30

    Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile-extractors; snow-ploughs and snow-blowers.

     

    8430.10.00

    - Pile-drivers and pile-extractors

    0

    8430.20.00

    - Snow-ploughs and snow-blowers

    0

     

    - Coal or rock cutters and tunnelling machinery:

     

    8430.31.00

    - - Self-propelled

    0

    8430.39.00

    - - Other

    0

     

    - Other boring or sinking machinery:

     

    8430.41.00

    - - Self-propelled

    0

    8430.49

    - - Other:

     

    8430.49.10

    - - - Wellhead platforms and integrated production modules suitable for use in drilling operations

    0

    8430.49.90

    - - - Other

    0

    8430.50.00

    - Other machinery, self-propelled

    0

     

    - Other machinery, not self-propelled:

     

    8430.61.00

    - - Tamping or compacting machinery

    0

    8430.69.00

    - - Other

    0

     

     

     

    84.31

    Parts suitable for use solely or principally with the machinery of headings 84.25 to 84.30.

     

    8431.10

    - Of machinery of heading 84.25:

     

     

    - - Of electrically operated machines:

     

    8431.10.13

    - - - Of goods of subheading 8425.11.00, 8425.31.00 or 8425.49.10

    0

    8431.10.19

    - - - Other

    0

     

    - - Of non-electrically operated machines:

     

    8431.10.22

    - - - Of goods of subheading 8425.19.00, 8425.39.00, 8425.41.00, 8425.42.10 or 8425.42.90

    0

    8431.10.29

    - - - Other

    0

    8431.20.00

    - Of machinery of heading 84.27

    0

     

    - Of machinery of heading 84.28:

     

    8431.31

    - - Of lifts, skip hoists or escalators:

     

    8431.31.10

    - - - Of goods of subheading 8428.10.21, 8428.10.29 or 8428.10.90

    0

    8431.31.20

    - - - Of goods of subheading 8428.10.10 or 8428.40.00

    0

    8431.39

    - - Other:

     

    8431.39.10

    - - - Of goods of subheading 8428.20.10, 8428.32.10, 8428.33.10 or 8428.39.10

    0

    8431.39.20

    - - - Of goods of subheading 8428.90

    0

    8431.39.40

    - - - Of automated machines for the transport, handling and storage of printed circuit boards, printed wiring boards or printed circuit assemblies

    0

    8431.39.90

    - - - Other

    0

     

    - Of machinery of heading 84.26, 84.29 or 84.30:

     

    8431.41

    - - Buckets, shovels, grabs and grips:

     

    8431.41.10

    - - - For machinery of heading 84.26

    10

    8431.41.90

    - - - Other

    10

    8431.42.00

    - - Bulldozer or angledozer blades

    10

    8431.43.00

    - - Parts for boring or sinking machinery of subheading 8430.41 or 8430.49

    0

    8431.49

    - - Other:

     

    8431.49.10

    - - - Parts of machinery of heading 84.26

    0

    8431.49.20

    - - - Cutting edges or end bits of a kind used for scrapers, graders or levellers

    0

    8431.49.40

    - - - Cutting edges or end bits of a kind used for bulldozer or angledozer blades

    0

    8431.49.50

    - - - Of road rollers

    0

    8431.49.60

    - - - Of goods of subheading 8430.20.00

    0

    8431.49.90

    - - - Other

    0

     

     

     

    84.32

    Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers.

     

    8432.10.00

    - Ploughs

    20

     

    - Harrows, scarifiers, cultivators, weeders and hoes:

     

    8432.21.00

    - - Disc harrows

    20

    8432.29.00

    - - Other

    20

    8432.30.00

    - Seeders, planters and transplanters

    5

    8432.40.00

    - Manure spreaders and fertiliser distributors

    5

    8432.80

    - Other machinery:

     

    8432.80.10

    - - Agricultural or horticultural type

    5

    8432.80.20

    - - Lawn or sports-ground rollers

    5

    8432.80.90

    - - Other

    5

    8432.90

    - Parts:

     

    8432.90.10

    - - Of machinery of subheading 8432.80.90

    0

    8432.90.20

    - - Of lawn or sports-ground rollers

    0

    8432.90.90

    - - Other

    0

     

     

     

    84.33

    Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery of heading 84.37.

     

     

    - Mowers for lawns, parks or sports-grounds:

     

    8433.11.00

    - - Powered, with the cutting device rotating in a horizontal plane

    5

    8433.19

    - - Other:

     

    8433.19.10

    - - - Not powered

    5

    8433.19.90

    - - - Other

    5

    8433.20.00

    - Other mowers, including cutter bars for tractor mounting

    5

    8433.30.00

    - Other haymaking machinery

    5

    8433.40.00

    - Straw or fodder balers, including pick-up balers

    5

     

    - Other harvesting machinery; threshing machinery:

     

    8433.51.00

    - - Combine harvester-threshers

    5

    8433.52.00

    - - Other threshing machinery

    5

    8433.53.00

    - - Root or tuber harvesting machines

    5

    8433.59

    - - Other:

     

    8433.59.10

    - - - Cotton pickers and cotton gins

    5

    8433.59.90

    - - - Other

    5

    8433.60

    - Machines for cleaning, sorting or grading eggs, fruit or other agricultural produce:

     

    8433.60.10

    - - Electrically operated

    0

    8433.60.20

    - - Not electrically operated

    0

    8433.90

    - Parts:

     

    8433.90.10

    - - Castors, of a diameter (including tyres) exceeding 100 mm but not exceeding 250 mm, provided that the width of any wheel or tyre fitted thereto exceeds 30 mm

    0

    8433.90.20

    - - Other, of goods of subheading 8433.11 or 8433.19.90

    0

    8433.90.30

    - - Other, of goods of subheading 8433.19.10

    0

    8433.90.90

    - - Other

    0

     

     

     

    84.34

    Milking machines and dairy machinery.

     

    8434.10

    - Milking machine:

     

    8434.10.10

    - - Electrically operated

    0

    8434.10.20

    - - Not electrically operated

    0

    8434.20

    - Dairy machinery:

     

    8434.20.10

    - - Electrically operated

    0

    8434.20.20

    - - Not electrically operated

    0

    8434.90

    - Parts:

     

    8434.90.10

    - - Of electrically operated machines

    0

    8434.90.20

    - - Of non-electrically operated machines

    0

     

     

     

    84.35

    Presses, crushers and similar machinery used in the manufacture of wine, cider, fruit juices or similar beverages.

     

    8435.10

    - Machinery:

     

    8435.10.10

    - - Electrically operated

    0

    8435.10.20

    - - Not electrically operated

    0

    8435.90

    - Parts:

     

    8435.90.10

    - - Of electrically operated machines

    0

    8435.90.20

    - - Of non-electrically operated machines

    0

     

     

     

    84.36

    Other agricultural, horticultural, forestry, poultry-keeping or bee-keeping machinery, including germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders.

     

    8436.10

    - Machinery for preparing animal feeding stuffs:

     

    8436.10.10

    - - Electrically operated

    20

    8436.10.20

    - - Not electrically operated

    20

     

    - Poultry-keeping machinery; poultry incubators and brooders:

     

    8436.21

    - - Poultry incubators and brooders:

     

    8436.21.10

    - - - Electrically operated

    3

    8436.21.20

    - - - Not electrically operated

    3

    8436.29

    - - Other:

     

    8436.29.10

    - - - Electrically operated

    3

    8436.29.20

    - - - Not electrically operated

    3

    8436.80

    - Other machinery:

     

     

    - - Electrically operated:

     

    8436.80.11

    - - - Agricultural or horticultural type

    3

    8436.80.19

    - - - Other

    3

     

    - - Not electrically operated:

     

    8436.80.21

    - - - Agricultural or horticultural type

    3

    8436.80.29

    - - - Other

    3

     

    - Parts:

     

    8436.91

    - - Of poultry-keeping machinery or poultry incubators and brooders:

     

    8436.91.10

    - - - Of electrically operated machines and equipment

    0

    8436.91.20

    - - - Of non-electrically operated machines and equipment

    0

    8436.99

    - - Other:

     

     

    - - - Of electrically operated machines and equipment:

     

    8436.99.11

    - - - - Agricultural or horticultural type

    0

    8436.99.19

    - - - - Other

    0

     

    - - - Of non-electrically operated machines and equipment:

     

    8436.99.21

    - - - - Agricultural or horticultural type

    0

    8436.99.29

    - - - - Other

    0

     

     

     

    84.37

    Machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables; machinery used in the milling industry or for the working of cereals or dried leguminous vegetables, other than farm-type machinery.

     

    8437.10

    - Machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables:

     

    8437.10.10

    - - For grains, electrically operated; winnowing and similar cleaning machines, electrically operated

    5

    8437.10.20

    - - For grains, not electrically operated; winnowing and similar cleaning machines, not electrically operated

    5

    8437.10.30

    - - Other, electrically operated

    5

    8437.10.40

    - - Other, not electrically operated

    5

    8437.80

    - Other machinery:

     

    8437.80.10

    - - Rice hullers and cone type rice mills, electrically operated

    20

    8437.80.20

    - - Rice hullers and cone type rice mills, not electrically operated

    20

    8437.80.30

    - - Industrial type coffee and corn mills, electrically operated

    20

    8437.80.40

    - - Industrial type coffee and corn mills, not electrically operated - -

    20

     

    - - Other, electrically operated:

     

    8437.80.51

    - - - Polishing machines for rice, sifting and sieving machines, bran cleaning machines and husking machines

    20

    8437.80.59

    - - - Other

    20

     

    - - Other, not electrically operated:

     

    8437.80.61

    - - - Polishing machines for rice, sifting and sieving machines, bran cleaning machines and husking machines

    20

    8437.80.69

    - - - Other

    20

    8437.90

    - Parts:

     

     

    - - Of electrically operated machines:

     

    8437.90.11

    - - - Of machinery of subheading 8437.10

    0

    8437.90.19

    - - - Other

    0

     

    - - Of non-electrically operated machines:

     

    8437.90.21

    - - - Of machinery of subheading 8437.10

    0

    8437.90.29

    - - - Other

    0

     

     

     

    84.38

    Machinery, not specified or included elsewhere in this Chapter, for the industrial preparation or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable fats or oils.

     

    8438.10

    - Bakery machinery and machinery for the manufacture of macaroni, spaghetti or similar products:

     

    8438.10.10

    - - Electrically operated

    3

    8438.10.20

    - - Not electrically operated

    3

    8438.20

    - Machinery for the manufacture of confectionery, cocoa or chocolate:

     

    8438.20.10

    - - Electrically operated

    3

    8438.20.20

    - - Not electrically operated

    3

    8438.30

    - Machinery for sugar manufacture:

     

    8438.30.10

    - - Electrically operated

    3

    8438.30.20

    - - Not electrically operated

    3

    8438.40.00

    - Brewery machinery

    3

    8438.50

    - Machinery for the preparation of meat or poultry:

     

    8438.50.10

    - - Electrically operated

    0

    8438.50.20

    - - Not electrically operated

    0

    8438.60

    - Machinery for the preparation of fruits, nuts or vegetables:

     

    8438.60.10

    - - Electrically operated

    0

    8438.60.20

    - - Not electrically operated

    0

    8438.80

    - Other machinery:

     

     

    - - Coffee pulpers:

     

    8438.80.11

    - - - Electrically operated

    2

    8438.80.12

    - - - Not electrically operated

    0

     

    - - Other:

     

    8438.80.91

    - - - Electrically operated

    2

    8438.80.92

    - - - Not electrically operated

    0

    8438.90

    - Parts:

     

     

    - - Of electrically operated machines:

     

    8438.90.11

    - - - Of goods of subheading 8438.30.10

    0

    8438.90.12

    - - - Of coffee pulpers

    0

    8438.90.19

    - - - Other

    0

     

    - - Of non-electrically operated machines:

     

    8438.90.21

    - - - Of goods of subheading 8438.30.20

    0

    8438.90.22

    - - - Of coffee pulpers

    0

    8438.90.29

    - - - Other

    0

     

     

     

    84.39

    Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard.

     

    8439.10.00

    - Machinery for making pulp of fibrous cellulosic material

    0

    8439.20.00

    - Machinery for making paper or paperboard

    2

    8439.30.00

    - Machinery for finishing paper or paperboard

    0

     

    - Parts:

     

    8439.91.00

    - - Of machinery for making pulp of fibrous cellulosic material

    0

    8439.99.00

    - - Other

    0

     

     

     

    84.40

    Book-binding machinery, including book-sewing machines.

     

    8440.10

    - Machinery:

     

    8440.10.10

    - - Electrically operated

    0

    8440.10.20

    - - Not electrically operated

    0

    8440.90

    - Parts:

     

    8440.90.10

    - - Of electrically operated machines

    0

    8440.90.20

    - - Of non-electrically operated machines

    0

     

     

     

    84.41

    Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds.

     

    8441.10

    - Cutting machines:

     

    8441.10.10

    - - Electrically operated

    0

    8441.10.20

    - - Not electrically operated

    0

    8441.20

    - Machines for making bags, sacks or envelopes:

     

    8441.20.10

    - - Electrically operated

    0

    8441.20.20

    - - Not electrically operated

    0

    8441.30

    - Machines for making cartons, boxes, cases, tubes, drums or similar containers, other than by moulding:

     

    8441.30.10

    - - Electrically operated

    0

    8441.30.20

    - - Not electrically operated

    0

    8441.40

    - Machines for moulding articles in paper pulp, paper or paperboard:

     

    8441.40.10

    - - Electrically operated

    0

    8441.40.20

    - - Not electrically operated

    0

    8441.80

    - Other machinery:

     

    8441.80.10

    - - Electrically operated

    0

    8441.80.20

    - - Not electrically operated

    0

    8441.90

    - Parts:

     

    8441.90.10

    - - Of electrically operated machines

    0

    8441.90.20

    - - Of non-electrically operated machines

    0

     

     

     

    84.42

    Machinery, apparatus and equipment (other than the machine-tools of headings 84.56 to 84.65) for preparing or making plates, cylinders or other printing components; plates, cylinders and other printing components; plates, cylinders and lithographic stones, prepared for printing purposes (for example, planed, grained or polished).

     

    8442.30

    - Machinery, apparatus and equipment:

     

    8442.30.10

    - - Electrically operated

    0

    8442.30.20

    - - Not electrically operated

    0

    8442.40

    - Parts of the foregoing machinery, apparatus or equipment:

     

    8442.40.10

    - - Of electrically operated machines, apparatus or equipment

    0

    8442.40.20

    - - Of non-electrically operated machines, apparatus or equipment

    0

    8442.50.00

    - Plates, cylinders and other printing components; plates, cylinders and lithographic stones, prepared for printing purposes (for example, planed, grained or polished)

    0

     

     

     

    84.43

    Printing machinery used for printing by means of plates, cylinders and other printing components of heading 84.42; other printers, copying machines and facsimile machines, whether or not combined; parts and accessories thereof.

     

     

    - Printing machinery used for printing by means of plates, cylinder and other printing components of heading 84.42:

     

    8443.11.00

    - - Offset printing machinery, reel-fed

    0

    8443.12.00

    - - Offset printing machinery, sheet-fed, office type (using sheets with one side not exceeding 22 cm and the other side not exceeding 36 cm in the unfolded state)

    0

    8443.13.00

    - - Other offset printing machinery

    2

    8443.14.00

    - - Letterpress printing machinery, reel-fed, excluding flexographic printing

    2

    8443.15.00

    - - Letterpress printing machinery, other than reel-fed, excluding flexographic printing

    2

    8443.16.00

    - - Flexographic printing machinery

    2

    8443.17.00

    - - Gravure printing machinery

    2

    8443.19.00

    - - Other

    0

     

    - Other printers, copying machines and facsimile machines, whether or not combined:

     

    8443.31

    - - Machines which perform two or more of the functions of printing, copying or facsimile transmission, capable of connecting to an automatic data processing machine or to a network:

     

    8443.31.10

    - - - Printer-copiers, printing by the ink-jet process

    0

    8443.31.20

    - - - Printer-copiers, printing by the laser process

    0

    8443.31.30

    - - - Combination printer-copier-facsimile machines

    0

    8443.31.90

    - - - Other

    0

    8443.32

    - - Other, capable of connecting to an automatic data processing machine or to a network:

     

    8443.32.10

    - - - Dot matrix printers

    0

    8443.32.20

    - - - Ink-jet printers

    0

    8443.32.30

    - - - Laser printers

    0

    8443.32.40

    - - - Facsimile machines

    0

    8443.32.50

    - - - Screen printing machinery for the manufacture of printed circuit boards or printed wiring boards

    0

    8443.32.60

    - - - Plotters

    0

    8443.32.90

    - - - Other

    0

    8443.39

    - - Other:

     

     

    - - - Electrostatic photocopying apparatus operating by reproducing the original image directly onto the copy (direct process):

     

    8443.39.11

    - - - - Colour

    0

    8443.39.19

    - - - - Other

    0

    8443.39.20

    - - - Electrostatic photocopying apparatus, operating by reproducing the original image via an intermediate onto the copy (indirect process)

    10

    8443.39.30

    - - - Other photocopying apparatus incorporating an optical system

    0

    8443.39.40

    - - - Ink-jet printers

    5

    8443.39.90

    - - - Other

    5

     

    - Parts and accessories:

     

    8443.91.00

    - - Parts and accessories of printing machinery used for printing by means of plates, cylinders and other printing components of heading 84.42

    0

    8443.99

    - - Other:

     

    8443.99.10

    - - - Of screen printing machinery for the manufacture of printed circuit boards or printed wiring boards

    0

    8443.99.20

    - - - Ink-filled printer cartridges

    0

    8443.99.30

    - - - Paper feeders and sorters

    0

    8443.99.90

    - - - Other

    0

     

     

     

    84.44

    Machines for extruding, drawing, texturing or cutting man-made textile materials.

     

    8444.00.10

    - Electrically operated

    0

    8444.00.20

    - Not electrically operated

    0

     

     

     

    84.45

    Machines for preparing textile fibres; spinning, doubling or twisting machines and other machinery for producing textile yarns; textile reeling or winding (including weft-winding) machines and machines for preparing textile yarns for use on the machines of heading 84.46 or 84.47.

     

     

    - Machines for preparing textile fibres:

     

    8445.11

    - - Carding machines:

     

    8445.11.10

    - - - Electrically operated

    0

    8445.11.20

    - - - Not electrically operated

    0

    8445.12

    - - Combing machines:

     

    8445.12.10

    - - - Electrically operated

    0

    8445.12.20

    - - - Not electrically operated

    0

    8445.13

    - - Drawing or roving machines:

     

    8445.13.10

    - - - Electrically operated

    0

    8445.13.20

    - - - Not electrically operated

    0

    8445.19

    - - Other:

     

    8445.19.10

    - - - Electrically operated

    0

    8445.19.20

    - - - Not electrically operated

    0

    8445.20

    - Textile spinning machines:

     

    8445.20.10

    - - Electrically operated

    0

    8445.20.20

    - - Not electrically operated

    0

    8445.30

    - Textile doubling or twisting machines:

     

    8445.30.10

    - - Electrically operated

    0

    8445.30.20

    - - Not electrically operated

    0

    8445.40

    - Textile winding (including weft-winding) or reeling machines:

     

    8445.40.10

    - - Electrically operated

    0

    8445.40.20

    - - Not electrically operated

    0

    8445.90

    - Other:

     

    8445.90.10

    - - Electrically operated

    0

    8445.90.20

    - - Not electrically operated

    0

     

     

     

    84.46

    Weaving machines (looms).

     

    8446.10

    - For weaving fabrics of a width not exceeding 30 cm:

     

    8446.10.10

    - - Electrically operated

    0

    8446.10.20

    - - Not electrically operated

    0

     

    - For weaving fabrics of a width exceeding 30 cm, shuttle type:

     

    8446.21.00

    - - Power looms

    0

    8446.29.00

    - - Other

    0

    8446.30.00

    - For weaving fabrics of a width exceeding 30 cm, shuttleless type

    0

     

     

     

    84.47

    Knitting machines, stitch-bonding machines and machines for making gimped yarn, tulle, lace, embroidery, trimmings, braid or net and machines for tufting.

     

     

    - Circular knitting machines:

     

    8447.11

    - - With cylinder diameter not exceeding 165 mm:

     

    8447.11.10

    - - - Electrically operated

    0

    8447.11.20

    - - - Not electrically operated

    0

    8447.12

    - - With cylinder diameter exceeding 165 mm:

     

    8447.12.10

    - - - Electrically operated

    0

    8447.12.20

    - - - Not electrically operated

    0

    8447.20

    - Flat knitting machines; stitch-bonding machines:

     

    8447.20.10

    - - Electrically operated

    0

    8447.20.20

    - - Not electrically operated

    0

    8447.90

    - Other:

     

    8447.90.10

    - - Electrically operated

    0

    8447.90.20

    - - Not electrically operated

    0

     

     

     

    84.48

    Auxiliary machinery for use with machines of heading 84.44, 84.45, 84.46 or 84.47 (for example, dobbies, Jacquards, automatic stop motions, shuttle changing mechanisms); parts and accessories suitable for use solely or principally with the machines of this heading or of heading 84.44, 84.45, 84.46 or 84.47 (for example, spindles and spindle flyers, card clothing, combs, extruding nipples, shuttles, healds and heald-frames, hosiery needles).

     

     

    - Auxiliary machinery for machines of heading 84.44, 84.45, 84.46 or 84.47:

     

    8448.11

    - - Dobbies and Jacquards; card reducing, copying, punching or assembling machines for use therewith:

     

    8448.11.10

    - - - Electrically operated

    0

    8448.11.20

    - - - Not electrically operated

    0

    8448.19

    - - Other:

     

    8448.19.10

    - - - Electrically operated

    0

    8448.19.20

    - - - Not electrically operated

    0

    8448.20.00

    - Parts and accessories of machines of heading 84.44 or of their auxiliary machinery -

    0

     

    - Parts and accessories of machines of heading 84.45 or of their auxiliary machinery:

     

    8448.31.00

    - - Card clothing

    0

    8448.32.00

    - - Of machines for preparing textile fibres, other than card clothing

    0

    8448.33.00

    - - Spindles, spindle flyers, spinning rings and ring travellers

    0

    8448.39.00

    - - Other

    0

     

    - Parts and accessories of weaving machines (looms) or of their auxiliary machinery:

     

    8448.42.00

    - - Reeds for looms, healds and heald-frames

    0

    8448.49

    - - Other:

     

    8448.49.10

    - - - Shuttles

    0

     

    - - - Other:

     

    8448.49.91

    - - - - Parts of electrically operated machines

    0

    8448.49.92

    - - - - Parts of non-electrically operated machines

    0

     

    - Parts and accessories of machines of heading 84.47 or of their auxiliary machinery:

     

    8448.51.00

    - - Sinkers, needles and other articles used in forming stitches

    0

    8448.59.00

    - - Other

    2

     

     

     

    84.49

    Machinery for the manufacture or finishing of felt or nonwovens in the piece or in shapes, including machinery for making felt hats; blocks for making hats.

     

    8449.00.10

    - Electrically operated

    0

    8449.00.20

    - Not electrically operated

    0

     

     

     

    84.50

    Household or laundry-type washing machines, including machines which both wash and dry.

     

     

    - Machines, each of a dry linen capacity not exceeding 10 kg:

     

    8450.11

    - - Fully-automatic machines:

     

    8450.11.10

    - - - Each of a dry linen capacity not exceeding 6 kg

    25

    8450.11.90

    - - - Other

    25

    8450.12.00

    - - Other machines, with built-in centrifugal drier

    25

    8450.19

    - - Other:

     

    8450.19.10

    - - - Electrically operated

    25

    8450.19.90

    - - - Other

    25

    8450.20.00

    - Machines, each of a dry linen capacity exceeding 10 kg

    25

    8450.90

    - Parts:

     

    8450.90.10

    - - Of machinery of subheading 8450.20.00

    3

    8450.90.20

    - - Of machines of subheading 8450.11, 8450.12.00 or 8450.19

    3

     

     

     

    84.51

    Machinery (other than machines of heading 84.50) for washing, cleaning, wringing, drying, ironing, pressing (including fusing presses), bleaching, dyeing, dressing, finishing, coating or impregnating textile yarns, fabrics or made up textile articles and machines for applying the paste to the base fabric or other support used in the manufacture of floor coverings such as linoleum; machines for reeling, unreeling, folding, cutting or pinking textile fabrics.

     

    8451.10.00

    - Dry-cleaning machines

    0

     

    - Drying machines:

     

    8451.21.00

    - - Each of a dry linen capacity not exceeding 10 kg

    15

    8451.29.00

    - - Other

    3

    8451.30

    - Ironing machines and presses (including fusing presses):

     

    8451.30.10

    - - Single roller type domestic ironing machines

    0

    8451.30.90

    - - Other

    0

    8451.40.00

    - Washing, bleaching or dyeing machines

    0

    8451.50.00

    - Machines for reeling, unreeling, folding, cutting or pinking textile fabrics

    0

    8451.80.00

    - Other machinery

    0

    8451.90

    - Parts:

     

     

    - - Of machines of a dry linen capacity not exceeding 10 kg:

     

    8451.90.11

    - - - For domestic use

    3

    8451.90.19

    - - - Other

    3

    8451.90.90

    - - Other

    0

     

     

     

    84.52

    Sewing machines, other than book-sewing machines of heading 84.40; furniture, bases and covers specially designed for sewing machines; sewing machine needles.

     

    8452.10.00

    - Sewing machines of the household type

    25

     

    - Other sewing machines:

     

    8452.21.00

    - - Automatic units

    0

    8452.29.00

    - - Other

    0

    8452.30.00

    - Sewing machine needles

    10

    8452.90

    - Furniture, bases and covers for sewing machines and parts thereof; other parts of sewing machines:

     

     

    - - Of machinery of subheading 8452.10.00:

     

    8452.90.11

    - - - Arms and beds; stands with or without centre frames; flywheels; belt guards; treadles or pedals

    25

    8452.90.12

    - - - Furniture, bases and covers and parts thereof

    25

    8452.90.19

    - - - Other

    25

     

    - - Other:

     

    8452.90.91

    - - - Arms and beds; stands with or without centre frames; flywheels; belt guards; treadles or pedals

    0

    8452.90.92

    - - - Furniture, bases and covers and parts thereof

    0

    8452.90.99

    - - - Other

    0

     

     

     

    84.53

    Machinery for preparing, tanning or working hides, skins or leather or for making or repairing footwear or other articles of hides, skins or leather, other than sewing machines.

     

    8453.10

    - Machinery for preparing, tanning or working hides, skins or leather:

     

    8453.10.10

    - - Electrically operated

    0

    8453.10.20

    - - Not electrically operated

    0

    8453.20

    - Machinery for making or repairing footwear:

     

    8453.20.10

    - - Electrically operated

    0

    8453.20.20

    - - Not electrically operated

    0

    8453.80

    - Other machinery:

     

    8453.80.10

    - - Electrically operated

    0

    8453.80.20

    - - Not electrically operated

    0

    8453.90.00

    - Parts

    0

     

     

     

    84.54

    Converters, ladles, ingot moulds and casting machines, of a kind used in metallurgy or in metal foundries.

     

    8454.10.00

    - Converters

    0

    8454.20.00

    - Ingot moulds and ladles

    5

    8454.30.00

    - Casting machines

    0

    8454.90.00

    - Parts

    0

     

     

     

    84.55

    Metal-rolling mills and rolls therefor.

     

    8455.10.00

    - Tube mills

    2

     

    - Other rolling mills:

     

    8455.21.00

    - - Hot or combination hot and cold

    2

    8455.22.00

    - - Cold

    2

    8455.30.00

    - Rolls for rolling mills

    0

    8455.90.00

    - Other parts

    0

     

     

     

    84.56

    Machine-tools for working any material by removal of material, by laser or other light or photon beam, ultrasonic, electro-discharge, electro-chemical, electron beam, ionic-beam or plasma arc processes; water-jet cutting machines.

     

    8456.10.00

    - Operated by laser or other light or photon beam processes

    0

    8456.20.00

    - Operated by ultrasonic processes

    0

    8456.30.00

    - Operated by electro-discharge processes

    0

    8456.90

    - Other:

     

    8456.90.10

    - - Machine tools, numerically controlled, for working any material by removal of material, by plasma arc processes, for the manufacture of printed circuit boards or printed wiring boards

    0

    8456.90.20

    - - Wet processing equipments for the application by immersion of electro-chemical solutions, for the purpose of removing material on printed circuit boards or printed wiring boards

    0

    8456.90.90

    - - Other

    0

     

     

     

    84.57

    Machining centres, unit construction machines (single station) and multi-station transfer machines, for working metal.

     

    8457.10.00

    - Machining centres

    0

    8457.20.00

    - Unit construction machines (single station)

    0

    8457.30.00

    - Multi-station transfer machines

    0

     

     

     

    84.58

    Lathes (including turning centres) for removing metal.

     

     

    - Horizontal lathes:

     

    8458.11.00

    - - Numerically controlled

    0

    8458.19

    - - Other:

     

    8458.19.10

    - - - With the distance between the main spindle centre and the bed not exceeding 300 mm

    15

    8458.19.90

    - - - Other

    2

     

    - Other lathes:

     

    8458.91.00

    - - Numerically controlled

    0

    8458.99

    - - Other:

     

    8458.99.10

    - - - With the distance between the main spindle centre and the bed not exceeding 300 mm

    15

    8458.99.90

    - - - Other

    2

     

     

     

    84.59

    Machine-tools (including way-type unit head machines) for drilling, boring, milling, threading or tapping by removing metal, other than lathes (including turning centres) of heading 84.58.

     

    8459.10

    - Way-type unit head machines:

     

    8459.10.10

    - - Electrically operated

    0

    8459.10.20

    - - Not electrically operated

    0

     

    - Other drilling machines:

     

    8459.21.00

    - - Numerically controlled

    0

    8459.29

    - - Other:

     

    8459.29.10

    - - - Electrically operated

    2

    8459.29.20

    - - - Not electrically operated

    2

     

    - Other boring-milling machines:

     

    8459.31.00

    - - Numerically controlled

    0

    8459.39

    - - Other:

     

    8459.39.10

    - - - Electrically operated

    0

    8459.39.20

    - - - Not electrically operated

    0

    8459.40

    - Other boring machines:

     

    8459.40.10

    - - Electrically operated

    0

    8459.40.20

    - - Not electrically operated

    0

     

    - Milling machines, knee-type:

     

    8459.51.00

    - - Numerically controlled

    0

    8459.59

    - - Other:

     

    8459.59.10

    - - - Electrically operated

    0

    8459.59.20

    - - - Not electrically operated

    0

     

    - Other milling machines:

     

    8459.61.00

    - - Numerically controlled

    0

    8459.69

    - - Other:

     

    8459.69.10

    - - - Electrically operated

    0

    8459.69.20

    - - - Not electrically operated

    0

    8459.70

    - Other threading or tapping machines:

     

    8459.70.10

    - - Electrically operated

    0

    8459.70.20

    - - Not electrically operated

    0

     

     

     

    84.60

    Machine-tools for deburring, sharpening, grinding, honing, lapping, polishing or otherwise finishing metal or cermets by means of grinding stones, abrasives or polishing products, other than gear cutting, gear grinding or gear finishing machines of heading 84.61.

     

     

    - Flat-surface grinding machines, in which the positioning in any one axis can be set up to an accuracy of at least 0.01 mm:

     

    8460.11.00

    - - Numerically controlled

    0

    8460.19

    - - Other:

     

    8460.19.10

    - - - Electrically operated

    0

    8460.19.20

    - - - Not electrically operated

    0

     

    - Other grinding machines, in which the positioning in any one axis can be set up to an accuracy of at least 0.01 mm:

     

    8460.21.00

    - - Numerically controlled

    0

    8460.29

    - - Other:

     

    8460.29.10

    - - - Electrically operated

    0

    8460.29.20

    - - - Not electrically operated

    0

     

    - Sharpening (tool or cutter grinding) machines:

     

    8460.31

    - - Numerically controlled:

     

    8460.31.10

    - - - Machine tools, numerically controlled, for sharpening carbide drilling bits with a shank diameter not exceeding 3.175 mm, provided with fixed collets and having a power not exceeding 0.74 kW

    0

    8460.31.90

    - - - Other

    0

    8460.39

    - - Other:

     

    8460.39.10

    - - - Electrically operated

    0

    8460.39.20

    - - - Not electrically operated

    0

    8460.40

    - Honing or lapping machines:

     

    8460.40.10

    - - Electrically operated

    0

    8460.40.20

    - - Not electrically operated

    0

    8460.90

    - Other:

     

    8460.90.10

    - - Electrically operated

    2

    8460.90.20

    - - Not electrically operated

    2

     

     

     

    84.61

    Machine-tools for planing, shaping, slotting, broaching, gear cutting, gear grinding or gear finishing, sawing, cutting-off and other machine-tools working by removing metal or cermets, not elsewhere specified or included.

     

    8461.20

    - Shaping or slotting machines:

     

    8461.20.10

    - - Electrically operated

    5

    8461.20.20

    - - Not electrically operated

    5

    8461.30

    - Broaching machines:

     

    8461.30.10

    - - Electrically operated

    0

    8461.30.20

    - - Not electrically operated

    0

    8461.40

    - Gear cutting, gear grinding or gear finishing machines:

     

    8461.40.10

    - - Electrically operated

    0

    8461.40.20

    - - Not electrically operated

    0

    8461.50

    - Sawing or cutting-off machines:

     

    8461.50.10

    - - Electrically operated

    5

    8461.50.20

    - - Not electrically operated

    5

    8461.90

    - Other:

     

     

    - - Electrically operated:

     

    8461.90.11

    - - - Planing machines

    5

    8461.90.19

    - - - Other

    0

     

    - - Not electrically operated:

     

    8461.90.91

    - - - Planing machines

    5

    8461.90.99

    - - - Other

    0

     

     

     

    84.62

    Machine-tools (including presses) for working metal by forging, hammering or die-stamping; machine-tools (including presses) for working metal by bending, folding, straightening, flattening, shearing, punching or notching; presses for working metal or metal carbides, not specified above.

     

    8462.10

    - Forging or die-stamping machines (including presses) and hammers:

     

    8462.10.10

    - - Electrically operated

    2

    8462.10.20

    - - Not electrically operated

    2

     

    - Bending, folding, straightening or flattening machines (including presses):

     

    8462.21.00

    - - Numerically controlled

    0

    8462.29

    - - Other:

     

    8462.29.10

    - - - Electrically operated

    0

    8462.29.20

    - - - Not electrically operated

    0

     

    - Shearing machines (including presses), other than combined punching and shearing machines:

     

    8462.31.00

    - - Numerically controlled

    0

    8462.39

    - - Other:

     

    8462.39.10

    - - - Electrically operated

    0

    8462.39.20

    - - - Not electrically operated

    0

     

    - Punching or notching machines (including presses), including combined punching and shearing machines:

     

    8462.41.00

    - - Numerically controlled

    0

    8462.49

    - - Other:

     

    8462.49.10

    - - - Electrically operated

    0

    8462.49.20

    - - - Not electrically operated

    0

     

    - Other:

     

    8462.91.00

    - - Hydraulic presses

    0

    8462.99

    - - Other:

     

    8462.99.10

    - - - Machines for the manufacture of boxes, cans and similar containers of tin plate, electrically operated

    0

    8462.99.20

    - - - Machines for the manufacture of boxes, cans and similar containers of tin plate, not electrically operated

    0

    8462.99.50

    - - - Other, electrically operated

    0

    8462.99.60

    - - - Other, not electrically operated

    0

     

     

     

    84.63

    Other machine-tools for working metal or cermets, without removing material.

     

    8463.10

    - Draw-benches for bars, tubes, profiles, wire or the like:

     

    8463.10.10

    - - Electrically operated

    0

    8463.10.20

    - - Not electrically operated

    0

    8463.20

    - Thread rolling machines:

     

    8463.20.10

    - - Electrically operated

    0

    8463.20.20

    - - Not electrically operated

    0

    8463.30

    - Machines for working wire:

     

    8463.30.10

    - - Electrically operated

    0

    8463.30.20

    - - Not electrically operated

    0

    8463.90

    - Other:

     

    8463.90.10

    - - Electrically operated

    0

    8463.90.20

    - - Not electrically operated

    0

     

     

     

    84.64

    Machine-tools for working stone, ceramics, concrete, asbestos-cement or like mineral materials or for cold-working glass.

     

    8464.10

    - Sawing machines:

     

    8464.10.10

    - - Electrically operated

    0

    8464.10.20

    - - Not electrically operated

    0

    8464.20

    - Grinding or polishing machines:

     

    8464.20.10

    - - Electrically operated

    0

    8464.20.20

    - - Not electrically operated

    0

    8464.90

    - Other:

     

    8464.90.10

    - - Electrically operated

    0

    8464.90.20

    - - Not electrically operated

    0

     

     

     

    84.65

    Machine-tools (including machines for nailing, stapling, glueing or otherwise assembling) for working wood, cork, bone, hard rubber, hard plastics or similar hard materials.

     

    8465.10.00

    - Machines which can carry out different types of machining operations without tool change between such operations

    0

     

    - Other:

     

    8465.91

    - - Sawing machines:

     

    8465.91.10

    - - - Of a kind used for scoring printed circuit boards or printed wiring boards or printed circuit board or printed wiring board substrates, electrically operated

    3

    8465.91.20

    - - - Other, electrically operated

    3

    8465.91.90

    - - - Other

    3

    8465.92

    - - Planing, milling or moulding (by cutting) machines:

     

    8465.92.10

    - - - For routing printed circuit boards or printed wiring boards or printed circuit board or printed wiring board substrates, accepting router bits with a shank diameter not exceeding 3.175 mm, for scoring printed circuit boards or printed wiring boards or printed circuit board or printed wiring board substrates

    3

    8465.92.20

    - - - Other, electrically operated

    3

    8465.92.90

    - - - Other

    3

    8465.93

    - - Grinding, sanding or polishing machines:

     

    8465.93.10

    - - - Electrically operated

    3

    8465.93.20

    - - - Not electrically operated

    3

    8465.94

    - - Bending or assembling machines:

     

    8465.94.10

    - - - Electrically operated

    3

    8465.94.20

    - - - Not electrically operated

    3

    8465.95

    - - Drilling or morticing machines:

     

    8465.95.10

    - - - Drilling machines for the manufacture of printed circuit boards or printed wiring boards, with a spindle speed exceeding 50,000 rpm and accepting drill bits of a shank diameter not exceeding 3.175 mm

    3

    8465.95.30

    - - - Other, electrically operated

    3

    8465.95.90

    - - - Other

    3

    8465.96

    - - Splitting, slicing or paring machines:

     

    8465.96.10

    - - - Electrically operated

    3

    8465.96.20

    - - - Not electrically operated

    3

    8465.99

    - - Other:

     

    8465.99.30

    - - - Lathes, electrically operated

    3

    8465.99.40

    - - - Lathes, not electrically operated

    3

    8465.99.50

    - - - Machines for deburring the surfaces of printed circuit boards or printed wiring boards during manufacturing; machines for scoring printed circuit boards or printed wiring boards or printed circuit board or printed wiring board substrates; laminating presses for the manufacture of printed circuit boards or printed wiring boards

    3

    8465.99.60

    - - - Other, electrically operated

    3

    8465.99.90

    - - - Other

    3

     

     

     

    84.66

    Parts and accessories suitable for use solely or principally with the machines of headings 84.56 to 84.65, including work or tool holders, self-opening dieheads, dividing heads and other special attachments for machine-tools; tool holders for any type of tool for working in the hand.

     

    8466.10

    - Tool holders and self-opening dieheads:

     

    8466.10.10

    - - For the machine-tools of subheading 8456.90.10, 8456.90.20, 8460.31.10, 8465.91.10, 8465.92.10, 8465.95.10 or 8465.99.50

    0

    8466.10.90

    - - Other

    0

    8466.20

    - Work holders:

     

    8466.20.10

    - - For the machine-tools of subheading 8456.90.10, 8456.90.20, 8460.31.10, 8465.91.10, 8465.92.10, 8465.95.10 or 8465.99.50

    0

    8466.20.90

    - - Other

    0

    8466.30

    - Dividing heads and other special attachments for machine-tools:

     

    8466.30.10

    - - For the machine-tools of subheading 8456.90.10, 8456.90.20, 8460.31.10, 8465.91.10, 8465.92.10, 8465.95.10 or 8465.99.50

    0

    8466.30.90

    - - Other

    0

     

    - Other:

     

    8466.91.00

    - - For machines of heading 84.64

    0

    8466.92

    - - For machines of heading 84.65:

     

    8466.92.10

    - - - For the machine tools of subheading 8465.91.10, 8465.92.10, 8465.95.10 or 8465.99.50

    0

    8466.92.90

    - - - Other

    0

    8466.93

    - - For machines of headings 84.56 to 84.61:

     

    8466.93.20

    - - - For machines of subheading 8456.90.10, 8456.90.20 or 8460.31.10

    0

    8466.93.90

    - - - Other

    0

    8466.94.00

    - - For machines of heading 84.62 or 84.63

    0

     

     

     

    84.67

    Tools for working in the hand, pneumatic, hydraulic or with self-contained electric or non-electric motor.

     

     

    - Pneumatic:

     

    8467.11.00

    - - Rotary type (including combined rotary-percussion)

    0

    8467.19.00

    - - Other

    0

     

    - With self-contained electric motor:

     

    8467.21.00

    - - Drills of all kinds

    10

    8467.22.00

    - - Saws

    10

    8467.29.00

    - - Other

    10

     

    - Other tools:

     

    8467.81.00

    - - Chain saws

    0

    8467.89.00

    - - Other

    0

     

    - Parts:

     

    8467.91

    - - Of chain saws:

     

    8467.91.10

    - - - Of electro-mechanical type

    0

    8467.91.90

    - - - Other

    0

    8467.92.00

    - - Of pneumatic tools

    0

    8467.99

    - - Other:

     

    8467.99.10

    - - - Of goods of subheading 8467.21.00, 8467.22.00 or 8467.29.00

    5

    8467.99.90

    - - - Other

    5

     

     

     

    84.68

    Machinery and apparatus for soldering, brazing or welding, whether or not capable of cutting, other than those of heading 85.15; gas-operated surface tempering machines and appliances.

     

    8468.10.00

    - Hand-held blow pipes

    0

    8468.20

    - Other gas-operated machinery and apparatus:

     

    8468.20.10

    - - Hand-operated (not hand-held) gas welding or brazing appliances for metal

    0

    8468.20.90

    - - Other

    0

    8468.80.00

    - Other machinery and apparatus

    0

    8468.90

    - Parts:

     

    8468.90.10

    - - Of goods of subheading 8468.10.00

    0

    8468.90.20

    - - Of goods of subheading 8468.20.10

    0

    8468.90.90

    - - Other

    0

     

     

     

    84.69

    Typewriters other than printers of heading 84.43; word-processing machines.

     

    8469.00.10

    - Word-processing machines

    0

    8469.00.90

    - Other

    0

     

     

     

    84.70

    Calculating machines and pocket-size data recording, reproducing and displaying machines with calculating functions; accounting machines, postage-franking machines, ticket-issuing machines and similar machines, incorporating a calculating device; cash registers.

     

    8470.10.00

    - Electronic calculators capable of operation without an external source of electric power and pocket-size data recording, reproducing and displaying machines with calculating functions

    0

     

    - Other electronic calculating machines:

     

    8470.21.00

    - - Incorporating a printing device

    0

    8470.29.00

    - - Other

    0

    8470.30.00

    - Other calculating machines

    0

    8470.50.00

    - Cash register

    0

    8470.90

    - Other:

     

    8470.90.10

    - - Postage-franking machines

    0

    8470.90.20

    - - Accounting machines

    0

    8470.90.90

    - - Other

    0

     

     

     

    84.71

    Automatic data processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included.

     

    8471.30

    - Portable automatic data processing machines, weighing not more than 10 kg, consisting of at least a central processing unit, a keyboard and a display:

     

    8471.30.10

    - - Handheld computers including palmtops and personal digital assistants (PDAs)

    0

    8471.30.20

    - - Laptops including notebooks and subnotebooks

    0

    8471.30.90

    - - Other

    0

     

    - Other automatic data processing machines:

     

    8471.41

    - - Comprising in the same housing at least a central processing unit and an input and output unit, whether or not combined:

     

    8471.41.10

    - - - Personal computers excluding portable computers of subheading 8471.30

    0

    8471.41.90

    - - - Other

    0

    8471.49

    - - Other, presented in the form of systems:

     

    8471.49.10

    - - - Personal computers excluding portable computers of subheading 8471.30

    0

    8471.49.90

    - - - Other

    0

    8471.50

    - Processing units other than those of subheading 8471.41 or 8471.49, whether or not containing in the same housing one or two of the following types of units: storage units, input units, output units:

     

    8471.50.10

    - - Processing units for personal ( including portable) computers

    0

    8471.50.90

    - - Other

    0

    8471.60

    - Input or output units, whether or not containing storage units in the same housing:

     

    8471.60.30

    - - Computer keyboards

    0

    8471.60.40

    - - X-Y coordinate input devices, including mouses, light pens, joysticks, track balls, and touch sensitive screens

    0

    8471.60.90

    - - Other

    0

    8471.70

    - Storage units:

     

    8471.70.10

    - - Floppy disk drives

    0

    8471.70.20

    - - Hard disk drives

    0

    8471.70.30

    - - Tape drives

    0

    8471.70.40

    - - Optical disk drives, including CD-ROM drives, DVD drives and CD-R drives

    0

    8471.70.50

    - - Proprietary format storage devices including media therefor for automatic data processing machines, with or without removable media and whether magnetic, optical or other technology

    0

     

    - - Other:

     

    8471.70.91

    - - - Automated backup systems

    0

    8471.70.99

    - - - Other

    0

    8471.80

    - Other units of automatic data processing machines:

     

    8471.80.10

    - - Control and adaptor units

    0

    8471.80.70

    - - Sound cards or video cards

    0

    8471.80.90

    - - Other

    0

    8471.90

    - Other:

     

    8471.90.10

    - - Bar code readers

    0

    8471.90.20

    - - Optical character readers, document or image scanners

    0

    8471.90.90

    - - Other

    0

     

     

     

    84.72

    Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, automatic banknote dispensers, coin-sorting machines, coin-counting or wrapping machines, pencil-sharpening machines, perforating or stapling machines).

     

    8472.10

    - Duplicating machines:

     

    8472.10.10

    - - Electrically operated

    3

    8472.10.20

    - - Not electrically operated

    3

    8472.30

    - Machines for sorting or folding mail or for inserting mail in envelopes or bands, machines for opening, closing or sealing mail and machines for affixing or cancelling postage stamps:

     

    8472.30.10

    - - Electrically operated

    3

    8472.30.20

    - - Not electrically operated

    3

    8472.90

    - Other:

     

    8472.90.10

    - - Automatic teller machines

    0

    8472.90.20

    - - Electronic fingerprint identification systems

    3

    8472.90.30

    - - Other, electrically operated

    3

    8472.90.90

    - - Other, not electrically operated

    3

     

     

     

    84.73

    Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with the machines of headings 84.69 to 84.72.

     

    8473.10

    - Parts and accessories of the machines of heading 84.69:

     

    8473.10.10

    - - Printed circuit assemblies for word-processing machines

    0

    8473.10.90

    - - Other

    0

     

    - Parts and accessories of the machines of heading 84.70:

     

    8473.21.00

    - - Of the electronic calculating machines of subheading 8470.10.00, 8470.21.00 or 8470.29.00

    0

    8473.29.00

    - - Other

    0

    8473.30

    - Parts and accessories of the machines of heading 84.71:

     

    8473.30.10

    - - Assembled printed circuit boards

    0

    8473.30.90

    - - Other

    0

    8473.40

    - Parts and accessories of the machines of heading 84.72:

     

     

    - - For electrically operated machines:

     

    8473.40.11

    - - - Parts, including printed circuit assemblies for automatic teller machines

    0

    8473.40.19

    - - - Other

    0

    8473.40.20

    - - For non-electrically operated machines

    0

    8473.50

    - Parts and accessories equally suitable for use with machines of two or more of the headings 84.69 to 84.72:

     

     

    - - For electrically operated machines:

     

    8473.50.11

    - - - Suitable for use with the machines of heading 84.71

    0

    8473.50.19

    - - - Other

    0

    8473.50.20

    - - For non-electrically operated machines

    0

     

     

     

    84.74

    Machinery for sorting, screening, separating, washing, crushing, grinding, mixing or kneading earth, stone, ores or other mineral substances, in solid (including powder or paste) form; machinery for agglomerating, shaping or moulding solid mineral fuels, ceramic paste, unhardened cements, plastering materials or other mineral products in powder or paste form; machines for forming foundry moulds of sand.

     

    8474.10

    - Sorting, screening, separating or washing machines:

     

    8474.10.10

    - - Electrically operated

    2

    8474.10.20

    - - Not electrically operated

    2

    8474.20

    - Crushing or grinding machines:

     

     

    - - Electrically operated:

     

    8474.20.11

    - - - For stone

    2

    8474.20.19

    - - - Other

    2

     

    - - Not electrically operated:

     

    8474.20.21

    - - - For stone

    2

    8474.20.29

    - - - Other

    2

     

    - Mixing or kneading machines:

     

    8474.31

    - - Concrete or mortar mixers:

     

    8474.31.10

    - - - Electrically operated

    2

    8474.31.20

    - - - Not electrically operated

    2

    8474.32

    - - Machines for mixing mineral substances with bitumen:

     

     

    - - - Electrically operated:

     

    8474.32.11

    - - - - Of an output capacity not exceeding 80 t /h

    5

    8474.32.19

    - - - - Other

    2

     

    - - - Not electrically operated:

     

    8474.32.21

    - - - - Of an output capacity not exceeding 80 t /h

    5

    8474.32.29

    - - - - Other

    0

    8474.39

    - - Other:

     

    8474.39.10

    - - - Electrically operated

    2

    8474.39.20

    - - - Not electrically operated

    2

    8474.80

    - Other machinery:

     

    8474.80.10

    - - Electrically operated

    2

    8474.80.20

    - - Not electrically operated

    2

    8474.90

    - Parts:

     

    8474.90.10

    - - Of electrically operated machines

    0

    8474.90.20

    - - Of non-electrically operated machines

    0

     

     

     

    84.75

    Machines for assembling electric or electronic lamps, tubes or valves or flashbulbs, in glass envelopes; machines for manufacturing or hot working glass or glassware.

     

    8475.10

    - Machines for assembling electric or electronic lamps, tubes or valves or flashbulbs, in glass envelopes:

     

    8475.10.10

    - - Electrically operated

    0

    8475.10.20

    - - Not electrically operated

    0

     

    - Machines for manufacturing or hot working glass or glassware:

     

    8475.21.00

    - - Machines for making optical fibres and preforms thereof

    0

    8475.29.00

    - - Other

    0

    8475.90

    - Parts:

     

    8475.90.10

    - - Of electrically operated machines

    0

    8475.90.20

    - - Of non-electrically operated machines

    0

     

     

     

    84.76

    Automatic goods-vending machines (for example, postage stamp, cigarette, food or beverage machines), including money-changing machines.

     

     

    - Automatic beverage-vending machines:

     

    8476.21.00

    - - Incorporating heating or refrigerating devices

    0

    8476.29.00

    - - Other

    0

     

    - Other machinery:

     

    8476.81.00

    - - Incorporating heating or refrigerating devices

    0

    8476.89.00

    - - Other

    0

    8476.90.00

    - Parts

    0

     

     

     

    84.77

    Machinery for working rubber or plastics or for the manufacture of products from these materials, not specified or included elsewhere in this Chapter.

     

    8477.10

    - Injection-moulding machines:

     

    8477.10.10

    - - For moulding rubber

    0

     

    - - For moulding plastics:

     

    8477.10.31

    - - - Poly (vinyl chloride) injection moulding machines

    0

    8477.10.39

    - - - Other

    0

    8477.20

    - Extruders:

     

    8477.20.10

    - - For extruding rubber

    0

    8477.20.20

    - - For extruding plastics

    0

    8477.30.00

    - Blow moulding machines

    0

    8477.40

    - Vacuum moulding machines and other thermoforming machines:

     

    8477.40.10

    - - For moulding or forming rubber

    0

    8477.40.20

    - - For moulding or forming plastics

    0

     

    - Other machinery for moulding or otherwise forming:

     

    8477.51.00

    - - For moulding or retreading pneumatic tyres or for moulding or otherwise forming inner tubes

    0

    8477.59

    - - Other:

     

    8477.59.10

    - - - For rubber

    0

    8477.59.20

    - - - For plastics

    0

    8477.80

    - Other machinery:

     

    8477.80.10

    - - For working rubber or for the manufacture of products from rubber, electrically operated

    0

    8477.80.20

    - - For working rubber or for the manufacture of products from rubber, not electrically operated

    0

     

    - - For working plastics or for the manufacture of products from plastics, electrically operated:

     

    8477.80.31

    - - - Lamination presses for the manufacture of printed circuit boards or printed wiring boards

    0

    8477.80.39

    - - - Other

    0

    8477.80.40

    - - For working plastics or for the manufacture of products from plastics, not electrically operated

    0

    8477.90

    - Parts:

     

    8477.90.10

    - - Of electrically operated machines for working rubber or for the manufacture of products from rubber

    0

    8477.90.20

    - - Of non-electrically operated machines for working rubber or for the manufacture of products from rubber

    0

     

    - - Of electrically operated machines for working plastics or for the manufacture of products from plastic materials:

     

    8477.90.32

    - - - Parts of lamination presses for the manufacture of printed circuit boards or printed wiring boards

    0

    8477.90.39

    - - - Other

    0

    8477.90.40

    - - Of non-electrically operated machines for working plastics or for the manufacture of products from plastic materials

    0

     

     

     

    84.78

    Machinery for preparing or making up tobacco, not specified or included elsewhere in this Chapter.

     

    8478.10

    - Machinery:

     

    8478.10.10

    - - Electrically operated

    0

    8478.10.20

    - - Not electrically operated

    0

    8478.90

    - Parts:

     

    8478.90.10

    - - Of electrically operated machines

    0

    8478.90.20

    - - Of non-electrically operated machines

    0

     

     

     

    84.79

    Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter.

     

    8479.10

    - Machinery for public works, building or the like:

     

    8479.10.10

    - - Electrically operated

    0

    8479.10.20

    - - Not electrically operated

    0

    8479.20

    - Machinery for the extraction or preparation of animal or fixed vegetable fats or oils:

     

    8479.20.10

    - - Electrically operated

    2

    8479.20.20

    - - Not electrically operated

    0

    8479.30

    - Presses for the manufacture of particle board or fibre building board of wood or other ligneous materials and other machinery for treating wood or cork:

     

    8479.30.10

    - - Electrically operated

    2

    8479.30.20

    - - Not electrically operated

    2

    8479.40

    - Rope or cable-making machines:

     

    8479.40.10

    - - Electrically operated

    0

    8479.40.20

    - - Not electrically operated

    0

    8479.50.00

    - Industrial robots, not elsewhere specified or included

    0

    8479.60.00

    - Evaporative air coolers

    0

     

    - Passenger boarding bridges:

     

    8479.71.00

    - - Of a kind used in airports

    0

    8479.79.00

    - - Other

    0

     

    - Other machines and mechanical appliances:

     

    8479.81

    - - For treating metal, including electric wire coil-winders:

     

    8479.81.10

    - - - Electrically operated

    0

    8479.81.20

    - - - Not electrically operated

    0

    8479.82

    - - Mixing, kneading, crushing, grinding, screening, sifting, homogenising, emulsifying or stirring machines:

     

    8479.82.10

    - - - Electrically operated

    0

    8479.82.20

    - - - Not electrically operated

    0

    8479.89

    - - Other:

     

    8479.89.20

    - - - Machinery for assembling central processing unit (CPU) daughter boards in plastic cases or housings; apparatus for the regeneration of chemical solutions used in the manufacture of printed circuit boards or printed wiring boards; equipment for mechanically cleaning the surfaces of printed circuit boards or printed wiring boards during manufacturing; automated machines for the placement or the removal of components or contact elements on printed circuit boards or printed wiring boards or other substrates; registration equipment for the alignment of printed circuit boards or printed wiring boards or printed circuit assemblies in the manufacturing process

    0

    8479.89.30

    - - - Other, electrically operated

    0

    8479.89.40

    - - - Other, not electrically operated

    0

    8479.90

    - Parts:

     

    8479.90.20

    - - Of goods of subheading 8479.89.20

    0

    8479.90.30

    - - Of other electrically operated machines

    0

    8479.90.40

    - - Of non-electrically operated machines

    0

     

     

     

    84.80

    Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics.

     

    8480.10.00

    - Moulding boxes for metal foundry

    2

    8480.20.00

    - Mould bases

    0

    8480.30

    - Moulding patterns:

     

    8480.30.10

    - - Of copper

    0

    8480.30.90

    - - Other

    0

     

    - Moulds for metal or metal carbides:

     

    8480.41.00

    - - Injection or compression types

    0

    8480.49.00

    - - Other

    2

    8480.50.00

    - Moulds for glass

    0

    8480.60.00

    - Moulds for mineral materials

    5

     

    - Moulds for rubber or plastics:

     

    8480.71

    - - Injection or compression types:

     

    8480.71.10

    - - - Moulds for footwear soles

    3

    8480.71.90

    - - - Other

    0

    8480.79

    - - Other:

     

    8480.79.10

    - - - Moulds for footwear soles

    3

    8480.79.90

    - - - Other

    0

     

     

     

    84.81

    Taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves.

     

    8481.10

    - Pressure-reducing valves:

     

     

    - - Of iron or steel:

     

    8481.10.11

    - - - Manually operated sluice or gate valves with inlets or outlets of an internal diameter exceeding 5cm but not exceeding 40cm

    5

    8481.10.19

    - - - Other

    3

     

    - - Of copper or copper alloys:

     

    8481.10.21

    - - - With an internal diameter of 2.5 cm or less

    3

    8481.10.22

    - - - With an internal diameter of over 2.5 cm

    3

     

    - - Other:

     

    8481.10.91

    - - - Of plastics, with an internal diameter of not less than 1 cm and not more than 2.5 cm

    3

    8481.10.99

    - - - Other

    3

    8481.20

    - Valves for oleohydraulic or pneumatic transmissions:

     

    8481.20.10

    - - Manually operated sluice or gate valves with inlets or outlets of an internal diameter exceeding 5cm but not exceeding 40cm

    5

    8481.20.20

    - - Of copper or copper alloys, with an internal diameter of 2.5 cm or less, or of plastics, with an internal diameter of not less than 1 cm and not more than 2.5 cm

    0

    8481.20.90

    - - Other

    0

    8481.30

    - Check (nonreturn) valves:

     

    8481.30.10

    - - Swing check-valves, of cast iron, with an inlet of internal diameter of 4 cm or more but not exceeding 60 cm

    0

    8481.30.20

    - - Of copper or copper alloys, with an internal diameter of 2.5 cm or less

    2

    8481.30.30

    - - Of plastics, with an internal diameter of not less than 10 cm and not more than 25 cm

    0

    8481.30.90

    - - Other

    0

    8481.40

    - Safety or relief valves:

     

    8481.40.10

    - - Of copper or copper alloys, with an internal diameter of 2.5 cm or less

    5

    8481.40.20

    - - Of plastics, with an internal diameter of not less than 10 cm and not more than 25 cm

    5

    8481.40.90

    - - Other

    5

    8481.80

    - Other appliances:

     

     

    - - Valves for inner tubes:

     

    8481.80.11

    - - - Of copper or copper alloys

    5

    8481.80.12

    - - - Of other materials

    5

     

    - - Valves for tubeless tyres:

     

    8481.80.13

    - - - Of copper or copper alloys

    5

    8481.80.14

    - - - Of other materials

    5

     

    - - Lpg cylinder valves of copper or copper alloys, having the following dimensions:

     

    8481.80.21

    - - - Having inlet or outlet internal diameters not exceeding 2.5 cm

    5

    8481.80.22

    - - - Having inlet or outlet internal diameters exceeding 2.5 cm

    5

    8481.80.30

    - - Cocks and valves, whether or not fitted with piezo-electric igniters, for gas stoves or ranges

    5

     

    - - Soda water bottle valves; gas operated beer dispensing units:

     

    8481.80.41

    - - - Of plastics and of not less than 1 cm and not more than 2.5 cm in internal diameter

    5

    8481.80.49

    - - - Other

    5

     

    - - Mixing taps and valves:

     

    8481.80.51

    - - - Of plastics and of not less than 1 cm and not more than 2.5 cm in internal diameter

    20

    8481.80.59

    - - - Other

    20

     

    - - Water pipeline valves:

     

     

    - - - Gate valves, of cast iron, with an internal diameter of 4 cm or more; butterfly valves, of cast iron, with an internal diameter of 8 cm or more:

     

    8481.80.61

    - - - - Manually operated gate valves with an internal diameter exceeding 5 cm but not exceeding 40 cm

    15

    8481.80.62

    - - - - Other

    15

    8481.80.63

    - - - Other

    15

     

    - - Hog nipple waterers:

     

    8481.80.64

    - - - Of plastics and of not less than 1 cm and not more than 2.5 cm in internal diameter

    15

    8481.80.65

    - - - Other

    15

     

    - - Nipple joint valves:

     

    8481.80.66

    - - - Of plastics and of not less than 1 cm and not more than 2.5 cm in internal diameter

    10

    8481.80.67

    - - - Other

    10

     

    - - Other:

     

     

    - - - Ball valves:

     

    8481.80.71

    - - - - Of plastics and of not less than 1 cm and not more than 2.5 cm in internal diameter

    10

    8481.80.72

    - - - - Other

    10

     

    - - - Gate valves, manually operated, of iron or steel, having the following dimensions:

     

    8481.80.73

    - - - - Having inlet and outlet internal diameters of more than 5 cm but not more than 40 cm

    5

    8481.80.74

    - - - - Having inlet and outlet internal diameters of more than 40 cm

    5

     

    - - - Manifold valves:

     

    8481.80.75

    - - - - Of plastics and of not less than 1 cm and not more than 2.5 cm in internal diameter

    5

    8481.80.76

    - - - - Other

    5

     

    - - - Pneumatically controlled valves:

     

    8481.80.81

    - - - - Of plastics and of not less than 1 cm and not more than 2.5 cm in internal diameter

    3

    8481.80.82

    - - - - Other

    3

     

    - - - Other valves of plastics:

     

    8481.80.83

    - - - - Having an inlet diameter of not less than 1 cm and an outlet diameter of not more than 2.5 cm

    5

    8481.80.84

    - - - - Having an inlet diameter of not less than 1 cm and an outlet diameter of more than 2.5 cm

    5

     

    - - - - Other:

     

    8481.80.87

    - - - - - Fuel cut-off valves for vehicles of heading 87.02, 87.03 or 87.04

    10

    8481.80.88

    - - - - - Other

    10

    8481.80.89

    - - - Other, manually operated, weighing less than 3 kg, surface treated or made of stainless steel or nickel

    10

     

    - - - Other:

     

    8481.80.91

    - - - - Water taps of copper or copper alloy, with an internal diameter of 2.5 cm or less

    10

     

    - - - - Other:

     

    8481.80.92

    - - - - - Fuel cut-off valves for vehicles of heading 87.02, 87.03 or 87.04

    10

    8481.80.99

    - - - - - Other

    10

    8481.90

    - Parts:

     

    8481.90.10

    - - Housings for sluice or gate valves with inlet or outlet of an internal diameter exceeding 50 mm but not exceeding 400 mm

    0

     

    - - For taps, cocks, valves (excluding inner tube valves and valves for tubeless tyres) and similar appliances of 25 mm or less in internal diameter:

     

    8481.90.21

    - - - Bodies, for water taps

    10

    8481.90.22

    - - - Bodies, for liquefied petroleum gas (LPG) cylinder valves

    0

    8481.90.23

    - - - Bodies, other

    3

    8481.90.29

    - - - Other

    3

     

    - - Valves bodies or stems of inner tube or tubeless tyre valves:

     

    8481.90.31

    - - - Of copper or copper alloys

    3

    8481.90.39

    - - - Other

    3

     

    - - Valves cores of inner tube or tubeless tyre valves:

     

    8481.90.41

    - - - Of copper or copper alloys

    3

    8481.90.49

    - - - Other

    3

    8481.90.90

    - - Other

    0

     

     

     

    84.82

    Ball or roller bearings.

     

    8482.10.00

    - Ball bearings

    3

    8482.20.00

    - Tapered roller bearings, including cone and tapered roller assemblies

    3

    8482.30.00

    - Spherical roller bearings

    3

    8482.40.00

    - Needle roller bearings

    3

    8482.50.00

    - Other cylindrical roller bearings

    3

    8482.80.00

    - Other, including combined ball/roller bearings

    3

     

    - Parts:

     

    8482.91.00

    - - Balls, needles and rollers

    0

    8482.99.00

    - - Other

    0

     

     

     

    84.83

    Transmission shafts (including cam shafts and crank shafts) and cranks; bearing housings and plain shaft bearings; gears and gearing; ball or roller screws; gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints).

     

    8483.10

    - Transmission shafts (including cam shafts and crank shafts) and cranks:

     

    8483.10.10

    - - For machinery of heading 84.29 or 84.30

    20

     

    - - Cam shafts and crank shafts for engines of vehicles of Chapter 87:

     

    8483.10.24

    - - - For vehicles of heading 87.11

    20

     

    - - - Other:

     

    8483.10.25

    - - - - For vehicles of a cylinder capacity not exceeding 2,000 cc

    20

    8483.10.26

    - - - - For vehicles of a cylinder capacity exceeding 2,000 cc but not exceeding 3,000 cc

    20

    8483.10.27

    - - - - For vehicles of a cylinder capacity exceeding 3,000 cc

    3

     

    - - For marine propulsion engines:

     

    8483.10.31

    - - - Of an output not exceeding 22.38 kW

    10

    8483.10.39

    - - - Other

    0

    8483.10.90

    - - Other

    20

    8483.20

    - Bearing housings, incorporating ball or roller bearings:

     

    8483.20.20

    - - For machinery of heading 84.29 or 84.30

    0

    8483.20.30

    - - For engines of vehicles of Chapter 87

    10

    8483.20.90

    - - Other

    0

    8483.30

    - Bearing housings, not incorporating ball or roller bearings; plain shaft bearings:

     

    8483.30.20

    - - For machinery of heading 84.29 or 84.30

    0

    8483.30.30

    - - For engines of vehicles of Chapter 87

    10

    8483.30.90

    - - Other

    0

    8483.40

    - Gears and gearing, other than toothed wheels, chain sprockets and other transmission elements presented separately; ball or roller screws; gear boxes and other speed changers, including torque converters:

     

    8483.40.20

    - - For marine vessels

    10

    8483.40.30

    - - For machines of heading 84.29 or 84.30

    15

    8483.40.90

    - - Other

    10

    8483.50.00

    - Flywheels and pulleys, including pulley blocks

    10

    8483.60.00

    - Clutches and shaft couplings (including universal joints)

    0

    8483.90

    - Toothed wheels, chain sprockets and other transmission elements presented separately; parts:

     

     

    - - Parts of goods of subheading 8483.10:

     

    8483.90.11

    - - - For tractors of subheading 8701.10 or 8701.90

    10

    8483.90.13

    - - - For other tractors of heading 87.01

    10

    8483.90.14

    - - - For goods of heading 87.11

    10

    8483.90.15

    - - - For other goods of Chapter 87

    5

    8483.90.19

    - - - Other

    10

     

    - - Other:

     

    8483.90.91

    - - - For goods of subheading 8701.10 or 8701.90

    10

    8483.90.93

    - - - For other tractors of heading 87.01

    10

    8483.90.94

    - - - For goods of heading 87.11

    10

    8483.90.95

    - - - For other goods of Chapter 87

    5

    8483.90.99

    - - - Other

    10

     

     

     

    84.84

    Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings; mechanical seals.

     

    8484.10.00

    - Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal

    3

    8484.20.00

    - Mechanical seals

    3

    8484.90.00

    - Other

    3

     

     

     

    84.86

    Machines and apparatus of a kind used solely or principally for the manufacture of semiconductor boules or wafers, semiconductor devices, electronic integrated circuits or flat panel displays; machines and apparatus specified in Note 9 (C) to this Chapter; parts and accessories.

     

    8486.10

    - Machines and apparatus for the manufacture of boules or wafers:

     

    8486.10.10

    - - Apparatus for rapid heating of semiconductor wafers

    0

    8486.10.20

    - - Spin dryers for semiconductor wafer processing

    0

    8486.10.30

    - - Machines for working any material by removal of material, by laser or other light or photon beam in the production of semiconductor wafers

    0

    8486.10.40

    - - Machines and apparatus for sawing monocrystal semiconductor boules into slices, or wafers into chips

    0

    8486.10.50

    - - Grinding, polishing and lapping machines for processing of semiconductor wafers

    0

    8486.10.60

    - - Apparatus for growing or pulling monocrystal semiconductor boules

    0

    8486.10.90

    - - Other

    0

    8486.20

    - Machines and apparatus for the manufacture of semiconductor devices or of electronic integrated circuits:

     

     

    - - Film formation equipment:

     

    8486.20.11

    - - - Chemical vapour deposition apparatus for semiconductor production

    0

    8486.20.12

    - - - Epitaxial deposition machines for semiconductor wafers; spinners for coating photographic emulsions on semiconductor wafers

    0

    8486.20.13

    - - - Apparatus for physical deposition by sputtering on semiconductor wafers; physical deposition apparatus for semiconductor production

    0

    8486.20.19

    - - - Other

    0

     

    - - Doping equipment:

     

    8486.20.21

    - - - Ion implanters for doping semiconductor materials

    0

    8486.20.29

    - - - Other

    0

     

    - - Etching and stripping equipment:

     

    8486.20.31

    - - - Deflash machines for cleaning and removing contaminants from the metal leads of semiconductor packages prior to the electroplating process; spraying appliances for etching, stripping or cleaning semiconductor wafers

    0

    8486.20.32

    - - - Equipment for dry-etching patterns on semiconductor materials

    0

    8486.20.33

    - - - Apparatus for wet etching, developing, stripping or cleaning semiconductor wafers

    0

    8486.20.39

    - - - Other

    0

     

    - - Lithography equipment:

     

    8486.20.41

    - - - Direct write-on-wafer apparatus

    0

    8486.20.42

    - - - Step and repeat aligners

    0

    8486.20.49

    - - - Other

    0

     

    - - Equipment for developing exposed wafers:

     

    8486.20.51

    - - - Dicing machines for scribing or scoring semiconductor wafers

    0

    8486.20.59

    - - - Other

    0

     

    - - Other:

     

    8486.20.91

    - - - Lasercutters for cutting contacting tracks in semiconductor production by laser beam

    0

    8486.20.92

    - - - Machines for bending, folding and straightening semiconductor leads

    0

    8486.20.93

    - - - Resistance heated furnaces and ovens for the manufacture of semiconductor devices on semiconductor wafers

    0

    8486.20.94

    - - - Inductance or dielectric furnaces and ovens for the manufacture of semiconductor devices on semiconductor wafers

    0

    8486.20.95

    - - - Automated machines for the placement or the removal of components or contact elements on semiconductor materials

    0

    8486.20.99

    - - - Other

    0

    8486.30

    - Machines and apparatus for the manufacture of flat panel displays:

     

    8486.30.10

    - - Apparatus for dry etching patterns on flat panel display substrates

    0

    8486.30.20

    - - Apparatus for wet etching, developing, stripping or cleaning flat panel displays

    0

    8486.30.30

    - - Chemical vapour deposition apparatus for flat panel display production; spinners for coating photosensitive emulsions on flat panel display substrates; apparatus for physical deposition on flat panel display substrates

    0

    8486.30.90

    - - Other

    0

    8486.40

    - Machines and apparatus specified in Note 9 (C) to this Chapter:

     

    8486.40.10

    - - Focused ion beam milling machines to produce or repair masks and reticles for patterns on semiconductor devices

    0

    8486.40.20

    - - Die attach apparatus, tape automated bonders, wire bonders and encapsulation equipment for the assembly of semiconductors; automated machines for transport, handling and storage of semiconductor wafers, wafer cassettes, wafer boxes and other materials for semiconductor devices

    0

    8486.40.30

    - - Moulds for manufacture of semiconductor devices

    0

    8486.40.40

    - - Optical stereoscopic microscopes fitted with equipment specifically designed for the handling and transport of semiconductor wafers or reticles

    0

    8486.40.50

    - - Photomicrographic microscopes fitted with equipment specifically designed for the handling and transport of semiconductor wafers or reticles

    0

    8486.40.60

    - - Electron beam microscopes fitted with equipment specifically designed for the handling and transport of semiconductor wafers or reticles

    0

    8486.40.70

    - - Pattern generating apparatus of a kind used for producing masks or reticles from photoresist coated substrates

    0

    8486.40.90

    - - Other

    0

    8486.90

    - Parts and accessories:

     

     

    - - Of machines and apparatus for the manufacture of boules or wafers:

     

    8486.90.11

    - - - Of apparatus for rapid heating of semiconductor wafers

    0

    8486.90.12

    - - - Of spin dryers for semiconductor wafer processing

    0

    8486.90.13

    - - - Of machines for working any material by removal of material, by laser or other light or photon beam in the production of semiconductor wafers

    0

     

    - - - Of machines for sawing monocrystal semiconductor boules into slices, or wafers into chips:

     

    8486.90.14

    - - - - Tool holders and self-opening dieheads; work holders; dividing heads and other special attachments for machine tools

    0

    8486.90.15

    - - - - Other

    0

    8486.90.16

    - - - Of grinding, polishing and lapping machines for processing of semiconductor wafers

    0

    8486.90.17

    - - - Of apparatus for growing or pulling monocrystal semiconductor boules

    0

    8486.90.19

    - - - Other

    0

     

    - - Of machines and apparatus for the manufacture of semiconductor devices or of electronic integrated circuits:

     

    8486.90.21

    - - - Of chemical vapour deposition apparatus for semiconductor production

    0

    8486.90.22

    - - - Of epitaxial deposition machines for semiconductor wafers; of spinners for coating photographic emulsions on semiconductor wafers

    0

    8486.90.23

    - - - Of ion implanters for doping semiconductor materials; of apparatus for physical deposition by sputtering on semiconductor wafers; of physical deposition apparatus for semiconductor production; of direct write-on-wafer apparatus, step and repeat aligners and other lithography equipment

    0

     

    - - - Of spraying appliances for etching, stripping or cleaning semiconductor wafers; of apparatus for wet etching, developing, stripping or cleaning semiconductor wafers; of dry-etching patterns on semiconductor materials:

     

    8486.90.24

    - - - - Tool holders and self-opening dieheads; work holders; dividing heads and other special attachments for machine tools

    0

    8486.90.25

    - - - - Other

    0

     

    - - - Of dicing machines for scribing or scoring semiconductor wafers; of lasercutters for cutting tracks in semiconductor production by laser beam; of machines for bending, folding and straightening semiconductor leads:

     

    8486.90.26

    - - - - Tool holders and self-opening dieheads; work holders; dividing heads and other special attachments for machine tools

    0

    8486.90.27

    - - - - Other

    0

    8486.90.28

    - - - Of resistance heated furnaces and ovens for the manufacture of semiconductor devices on semiconductor wafers; of inductance or dielectric furnaces and ovens for the manufacture of semiconductor devices on semiconductor wafers

    0

    8486.90.29

    - - - Other

    0

     

    - - Of machines and apparatus for the manufacture of flat panel displays:

     

    8486.90.31

    - - - Of apparatus for dry etching patterns on flat panel display substrates

    0

     

    - - - Of apparatus for wet etching, developing, stripping or cleaning flat panel displays:

     

    8486.90.32

    - - - - Tool holders and self-opening dieheads; work holders; dividing heads and other special attachments for machine tools

    0

    8486.90.33

    - - - - Other

    0

    8486.90.34

    - - - Of chemical vapour deposition apparatus for flat panel display production

    0

    8486.90.35

    - - - Of spinners for coating photosensitive emulsions on flat panel display substrates

    0

    8486.90.36

    - - - Of apparatus for physical deposition on flat panel display substrates

    0

    8486.90.39

    - - - Other

    0

     

    - - Of machines or apparatus specified in Note 9 ( C ) to this Chapter:

     

    8486.90.41

    - - - Of focused ion beam milling machine to produce or repair masks and reticles for patterns on semiconductor devices

    0

    8486.90.42

    - - - Of die attach apparatus, tape automated bonders, wire bonders and of encapsulation equipment for assembly of semiconductors

    0

    8486.90.43

    - - - Of automated machines for the transport, handling and storage of semiconductor wafers, wafer cassettes, wafer boxes and other materials for semiconductor devices

    0

    8486.90.44

    - - - Of optical stereoscopic and photomicrographic microscopes fitted with equipment specifically designed for the handling and transport of semiconductor wafers or reticles

    0

    8486.90.45

    - - - Of electron beam microscopes fitted with equipment specifically designed for the handling and transport of semiconductor wafers or reticles

    0

    8486.90.46

    - - - Of pattern generating apparatus of a kind used for producing masks or reticles from photoresist coated substrates, including printed circuit assemblies

    0

    8486.90.49

    - - - Other

    0

     

     

     

    84.87

    Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features, not specified or included elsewhere in this Chapter.

     

    8487.10.00

    - Ships’ or boats’ propellers and blades therefor

    0

    8487.90.00

    - Other

    0

    Chapter 85

    Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles

    Notes.

    1. This Chapter does not cover:

    (a) Electrically warmed blankets, bed pads, foot-muffs or the like; electrically warmed clothing, footwear or ear pads or other electrically warmed articles worn on or about the person;

    (b) Articles of glass of heading 70.11;

    (c) Machines and apparatus of heading 84.86;

    (d) Vacuum apparatus of a kind used in medical, surgical, dental or veterinary sciences(heading 90.18); or

    (e) Electrically heated furniture of Chapter 94.

    2. Headings 85.01 to 85.04 do not apply to goods described in heading 85.11, 85.12, 85.40, 85.41 or 85.42.

    However, metal tank mercury arc rectifiers remain classified in heading 85.04.

    3. Heading 85.09 covers only the following electro-mechanical machines of the kind commonly used for domestic purposes:

    (a) Floor polishers, food grinders and mixers, and fruit or vegetable juice extractors, of any weight;

    (b) Other machines provided the weight of such machines does not exceed 20 kg.

    The heading does not, however, apply to fans or ventilating or recycling hoods incorporating a fan, whether or not fitted with filters (heading 84.14), centrifugal clothes-dryers (heading 84.21), dish washing machines (heading 84.22), household washing machines (heading 84.50), roller or other ironing machines (heading 84.20 or 84.51), sewing machines (heading 84.52), electric scissors (heading 84.67) or to electro-thermic appliances (heading 85.16).

    4. For the purposes of heading 85.23:

    (a) “Solid-state non-volatile storage devices” (for example, “flash memory cards” or “flash electronic storage cards”) are storage devices with a connecting socket, comprising in the same housing one or more flash memories (for example, “FLASH E2PROM”) in the form of integrated circuits mounted on a printed circuit board. They may include a controller in the form of an integrated circuit and discrete passive components, such as capacitors and resistors;

    (b) The term “smart cards” means cards which have embedded in them one or more electronic integrated circuits (a microprocessor, random access memory (RAM) or read-only memory (ROM)) in the form of chips. These cards may contain contacts, a magnetic stripe or an embedded antenna but do not contain any other active or passive circuit elements.

    5. For the purposes of heading 85.34 “printed circuits” are circuits obtained by forming on an insulating base, by any printing process (for example, embossing, plating-up, etching) or by the “film circuit” technique, conductor elements, contacts or other printed components (for example, inductances, resistors, capacitors) alone or interconnected according to a pre-established pattern, other than elements which can produce, rectify, modulate or amplify an electrical signal (for example, semiconductor elements).

    The expression “printed circuits” does not cover circuits combined with elements other than those obtained during the printing process, nor does it cover individual, discrete resistors, capacitors or inductances. Printed circuits may, however, be fitted with non-printed connecting elements.

    Thin- or thick-film circuits comprising passive and active elements obtained during the same technological process are to be classified in heading 85.42.

    6. For the purpose of heading 85.36, “connectors for optical fibres, optical fibre bundles or cables” means connectors that simply mechanically align optical fibres end to end in a digital line system. They perform no other function, such as the amplification, regeneration or modification of a signal.

    7. Heading 85.37 does not include cordless infrared devices for the remote control of television receivers or other electrical equipment (heading 85.43).

    8. For the purposes of headings 85.41 and 85.42:

    (a) “Diodes, transistors and similar semiconductor devices” are semiconductor devices the operation of which depends on variations in resistivity on the application of an electric field;

    (b) “Electronic integrated circuits” are:

    (i) Monolithic integrated circuits in which the circuit elements (diodes, transistors, resistors, capacitors, inductances, etc.) are created in the mass (essentially) and on the surface of a semiconductor or compound semiconductor material (for example, doped silicon, gallium arsenide, silicon germanium, indium phosphide) and are inseparably associated;

    (ii) Hybrid integrated circuits in which passive elements (resistors, capacitors, inductances, etc.), obtained by thin- or thick-film technology, and active elements (diodes, transistors, monolithic integrated circuits, etc.), obtained by semiconductor technology, are combined to all intents and purposes indivisibly, by interconnections or interconnecting cables, on a single insulating substrate (glass, ceramic, etc.). These circuits may also include discrete components;

    (iii) Multichip integrated circuits consisting of two or more interconnected monolithic integrated circuits combined to all intents and purposes indivisibly, whether or not on one or more insulating substrates, with or without leadframes, but with no other active or passive circuit elements.

    For the classification of the articles defined in this Note, headings 85.41 and 85.42 shall take precedence over any other heading in the Nomenclature, except in the case of heading 85.23, which might cover them by reference to, in particular, their function.

    9. For the purposes of heading 85.48, “spent primary cells, spent primary batteries and spent electric accumulators” are those which are neither usable as such because of breakage, cutting-up, wear or other reasons, nor capable of being recharged.

    Subheading Note.

    1. Subheading 8527.12 covers only cassette-players with built-in amplifier, without built-in loudspeaker, capable of operating without an external source of electric power and the dimensions of which do not exceed 170 mm x 100 mm x 45 mm.

    Code

    Description

    Rate
    (%)

     

     

     

    85.01

    Electric motors and generators (excluding generating sets).

     

    8501.10

    - Motors of an output not exceeding 37.5 W:

     

     

    - - Dc motors:

     

     

    - - - Stepper motors:

     

    8501.10.21

    - - - - Of a kind used for the goods of heading 84.15, 84.18, 84.50, 85.09 or 85.16

    3

    8501.10.29

    - - - - Other

    25

    8501.10.30

    - - - Spindle motors

    10

     

    - - - Other:

     

    8501.10.41

    - - - - Of a kind used for the goods of heading 84.15, 84.18, 84.50, 85.09 or 85.16

    3

    8501.10.49

    - - - - Other

    25

     

    - - Other motors including universal (AC/DC) motors:

     

     

    - - - Stepper motors:

     

    8501.10.51

    - - - - Of a kind used for the goods of heading 84.15, 84.18, 84.50, 85.09 or 85.16

    3

    8501.10.59

    - - - - Other

    25

    8501.10.60

    - - - Spindle motors

    10

     

    - - - Other:

     

    8501.10.91

    - - - - Of a kind used for the goods of heading 84.15, 84.18, 84.50, 85.09 or 85.16

    3

    8501.10.99

    - - - - Other

    25

    8501.20

    - Universal AC/DC motors of an output exceeding 37.5 W:

     

     

    - - Of an output not exceeding 1 kW:

     

    8501.20.12

    - - - Of a kind used for the goods of heading 84.15, 84.18, 84.50, 85.09 or 85.16

    3

    8501.20.19

    - - - Other

    15

     

    - - Of an output exceeding 1 kW:

     

    8501.20.21

    - - - Of a kind used for the goods of heading 84.15, 84.18, 84.50, 85.09 or 85.16

    3

    8501.20.29

    - - - Other

    15

     

    - Other DC motors; DC generators:

     

    8501.31

    - - Of an output not exceeding 750 W:

     

    8501.31.30

    - - - Motors of a kind used for the goods of heading 84.15, 84.18, 84.50, 85.09 or 85.16

    3

    8501.31.40

    - - - Other motors

    20

    8501.31.50

    - - - Generators

    20

    8501.32

    - - Of an output exceeding 750 W but not exceeding 75 kW:

     

     

    - - - Of an output exceeding 37.5 kW:

     

    8501.32.11

    - - - - Motors of a kind used for the goods of heading 84.15, 84.18, 84.50, 85.09 or 85.16

    3

    8501.32.12

    - - - - Other motors

    5

    8501.32.13

    - - - - Generators

    5

     

    - - - Other:

     

    8501.32.91

    - - - - Motors of a kind used for the goods of heading 84.15, 84.18, 84.50, 85.09 or 85.16

    3

    8501.32.92

    - - - - Other motors

    10

    8501.32.93

    - - - - Generators

    10

    8501.33.00

    - - Of an output exceeding 75 kW but not exceeding 375 kW

    0

    8501.34.00

    - - Of an output exceeding 375 kW

    0

    8501.40

    - Other AC motors, single-phase:

     

     

    - - Of an output not exceeding 1 kW:

     

    8501.40.11

    - - - Of a kind used for the goods of heading 84.15, 84.18, 84.50, 85.09 or 85.16

    3

    8501.40.19

    - - - Other

    20

     

    - - Of an output exceeding 1 kW:

     

    8501.40.21

    - - - Of a kind used for the goods of heading 84.15, 84.18, 84.50, 85.09 or 85.16

    3

    8501.40.29

    - - - Other

    20

     

    - Other AC motors, multi-phase:

     

    8501.51

    - - Of an output not exceeding 750 W:

     

    8501.51.11

    - - - Of a kind used for the goods of heading 84.15, 84.18, 84.50, 85.09 or 85.16

    3

    8501.51.19

    - - - Other

    15

    8501.52

    - - Of an output exceeding 750 W but not exceeding 75 kW:

     

     

    - - - Of an output not exceeding 1 kW:

     

    8501.52.11

    - - - - Of a kind used for the goods of heading 84.15, 84.18, 84.50, 85.09 or 85.16

    3

    8501.52.19

    - - - - Other

    10

     

    - - - Of an output exceeding 1 kW but not exceeding 37.5 kW:

     

    8501.52.21

    - - - - Of a kind used for the goods of heading 84.15, 84.18, 84.50, 85.09 or 85.16

    3

    8501.52.29

    - - - - Other

    10

     

    - - - Of an output exceeding 37.5 kW:

     

    8501.52.31

    - - - - Of a kind used for the goods of heading 84.15, 84.18, 84.50, 85.09 or 85.16

    0

    8501.52.39

    - - - - Other

    0

    8501.53.00

    - - Of an output exceeding 75 kW

    0

     

    - Ac generators (alternators):

     

    8501.61

    - - Of an output not exceeding 75 kVA:

     

    8501.61.10

    - - - Of an output not exceeding 12.5 kVA

    20

    8501.61.20

    - - - Of an output exceeding 12.5 kVA

    20

    8501.62

    - - Of an output exceeding 75 kVA but not exceeding 375 kVA:

     

    8501.62.10

    - - - Of an output exceeding 75 kVA but not exceeding 150 kVA

    7

    8501.62.90

    - - - Of an output exceeding 150 kVA but not exceeding 375 kVA

    7

    8501.63.00

    - - Of an output exceeding 375 kVA but not exceeding 750 kVA

    0

    8501.64.00

    - - Of an output exceeding 750 kVA

    0

     

     

     

    85.02

    Electric generating sets and rotary converters.

     

     

    - Generating sets with compression-ignition internal combustion piston engines (diesel or semi-diesel engines):

     

    8502.11.00

    - - Of an output not exceeding 75 kVA

    15

    8502.12

    - - Of an output exceeding 75 kVA but not exceeding 375 kVA:

     

    8502.12.10

    - - - Of an output not exceeding 125 kVA

    10

    8502.12.20

    - - - Of an output exceeding 125 kVA

    10

    8502.13

    - - Of an output exceeding 375 kVA:

     

    8502.13.10

    - - - Of an output of 12,500 kVA (10,000 kW) or more

    5

    8502.13.90

    - - - Other

    5

    8502.20

    - Generating sets with spark-ignition internal combustion piston engines:

     

    8502.20.10

    - - Of an output not exceeding 75 kVA

    20

    8502.20.20

    - - Of an output exceeding 75 kVA but not exceeding 100 kVA

    10

    8502.20.30

    - - Of an output exceeding 100 kVA but not exceeding 10,000 kVA

    10

     

    - - Of an output exceeding 10,000 kVA:

     

    8502.20.41

    - - - Of an output of 12,500 kVA (10,000 kW) or more

    10

    8502.20.49

    - - - Other

    10

     

    - Other generating sets:

     

    8502.31

    - - Wind-powered:

     

    8502.31.10

    - - - Of an output not exceeding 10,000 kVA

    0

    8502.31.20

    - - - Of an output exceeding 10,000 kVA

    0

    8502.39

    - - Other:

     

    8502.39.10

    - - - Of an output not exceeding 10 kVA

    0

    8502.39.20

    - - - Of an output exceeding 10 kVA but not exceeding 10,000 kVA

    0

     

    - - - Of an output exceeding 10,000 kVA:

     

    8502.39.31

    - - - - Of an output of 12,500 kVA (10,000 kW) or more

    0

    8502.39.39

    - - - - Other

    0

    8502.40.00

    - Electric rotary converters

    0

     

     

     

    85.03

    Parts suitable for use solely or principally with the machines of heading 85.01 or 85.02.

     

    8503.00.10

    - Parts used in the manufacture of electric motors of heading 85.01; parts of generators of heading 85.01 or 85.02 of an output of 10,000 kW or more

    5

    8503.00.90

    - Other

    5

     

     

     

    85.04

    Electrical transformers, static converters (for example, rectifiers) and inductors.

     

    8504.10.00

    - Ballasts for discharge lamps or tubes

    15

     

    - Liquid dielectric transformers:

     

    8504.21

    - - Having a power handling capacity not exceeding 650 kVA:

     

    8504.21.10

    - - - Step-voltage regulators (auto transformers); instrument transformers with a power handling capacity not exceeding 5 kVA

    20

     

    - - - Other:

     

    8504.21.92

    - - - - Having a power handling capacity exceeding 10 kVA and of a high side voltage of 110kV or more

    5

    8504.21.93

    - - - - Having a power handling capacity exceeding 10 kVA and of a high side voltage of 66kV or more, but less than 110kV

    20

    8504.21.99

    - - - - Other

    15

    8504.22

    - - Having a power handling capacity exceeding 650 kVA but not exceeding 10,000 kVA:

     

     

    - - - Step-voltage regulators (auto transformers):

     

    8504.22.11

    - - - - Of a high side voltage of 66 kV or more

    25

    8504.22.19

    - - - - Other

    25

     

    - - - Other:

     

    8504.22.92

    - - - - Of a high side voltage of 110 kV or more

    5

    8504.22.93

    - - - - Of a high side voltage of 66kV or more, but less than 110 kV

    25

    8504.22.99

    - - - - Other

    15

    8504.23

    - - Having a power handling capacity exceeding 10,000 kVA:

     

    8504.23.10

    - - - Having a power handling capacity not exceeding 15,000 kVA

    5

     

    - - - Having a power handling capacity exceeding 15,000 kVA:

     

    8504.23.21

    - - - - Not exceeding 20,000 kVA

    5

    8504.23.22

    - - - - Exceeding 20,000 kVA but not exceeding 30,000 kVA

    5

    8504.23.29

    - - - - Other

    5

     

    - Other transformers:

     

    8504.31

    - - Having a power handling capacity not exceeding 1 kVA:

     

     

    - - - Instrument potential transformers:

     

    8504.31.11

    - - - - With a voltage rating of 110 kV or more

    5

    8504.31.12

    - - - - With a voltage rating of 66 kV or more, but less than 110 kV

    15

    8504.31.13

    - - - - With a voltage rating of 1 kV or more, but less than 66 kV

    15

    8504.31.19

    - - - - Other

    20

     

    - - - Instrument current transformers:

     

     

    - - - - With a voltage rating of 110 kV or more:

     

    8504.31.21

    - - - - - Ring current transformers with a voltage rating not exceeding 220 kV

    5

    8504.31.22

    - - - - - Other

    5

    8504.31.23

    - - - - With a voltage rating of 66 kV or more, but less than 110 kV

    15

    8504.31.24

    - - - - With a voltage rating of 1 kV or more, but less than 66 kV

    15

    8504.31.29

    - - - - Other

    20

    8504.31.30

    - - - Flyback transformers

    3

    8504.31.40

    - - - Intermediate frequency transformers

    5

     

    - - - Other:

     

    8504.31.91

    - - - - Of a kind used with toys, scale models or similar recreational models

    20

    8504.31.92

    - - - - Other matching transformers

    20

    8504.31.99

    - - - - Other

    15

    8504.32

    - - Having a power handling capacity exceeding 1 kVA but not exceeding 16 kVA:

     

     

    - - - Instrument transformers (potential and current) of a power handling capacity not exceeding 5 kVA:

     

    8504.32.11

    - - - - Matching transformers

    10

    8504.32.19

    - - - - Other

    10

    8504.32.20

    - - - Other, of a kind used with toys, scale models or similar recreational models

    20

    8504.32.30

    - - - Other, having a minimum frequency of 3 MHz

    0

     

    - - - Other, of a power handling capacity not exceeding 10 kVA:

     

    8504.32.41

    - - - - Matching transformers

    10

    8504.32.49

    - - - - Other

    0

     

    - - - Other, of a power handling capacity exceeding 10 kVA:

     

    8504.32.51

    - - - - Matching transformers

    10

    8504.32.59

    - - - - Other

    10

    8504.33

    - - Having a power handling capacity exceeding 16 kVA but not exceeding 500 kVA:

     

     

    - - - Of a high side voltage of 66 kV or more:

     

    8504.33.11

    - - - - Matching transformers

    20

    8504.33.19

    - - - - Other

    10

     

    - - - Other:

     

    8504.33.91

    - - - - Matching transformers

    10

    8504.33.99

    - - - - Other

    10

    8504.34

    - - Having a power handling capacity exceeding 500 kVA:

     

     

    - - - Having a power handling capacity not exceeding 15,000 kVA:

     

     

    - - - - Having a power handling capacity exceeding 10,000 kVA and of a high side voltage of 66 kV or more:

     

    8504.34.11

    - - - - - Matching transformers

    10

    8504.34.12

    - - - - - Other

    10

     

    - - - - Other:

     

    8504.34.13

    - - - - - Matching transformers

    10

    8504.34.14

    - - - - - Other

    10

     

    - - - Having a power handling capacity exceeding 15,000 kVA:

     

     

    - - - - Of a high side voltage of 66 kV or more:

     

    8504.34.22

    - - - - - Matching transformers

    10

    8504.34.23

    - - - - - Other

    10

     

    - - - - Other:

     

    8504.34.24

    - - - - - Matching transformers

    10

    8504.34.29

    - - - - - Other

    10

    8504.40

    - Static converters:

     

     

    - - For automatic data processing machines and units thereof, and telecommunications apparatus:

     

    8504.40.11

    - - - Uninterrupted power supplies (UPS)

    0

    8504.40.19

    - - - Other

    0

    8504.40.20

    - - Battery chargers having a rating exceeding 100 kVA

    0

    8504.40.30

    - - Other rectifiers

    0

    8504.40.40

    - - Inverters

    0

    8504.40.90

    - - Other

    0

    8504.50

    - Other inductors:

     

    8504.50.10

    - - Inductors for power supplies for automatic data processing machines and units thereof, and for telecommunications apparatus

    0

    8504.50.20

    - - Chip type fixed inductors

    0

     

    - - Other:

     

    8504.50.93

    - - - Having a power handling capacity not exceeding 2,500 kVA

    0

    8504.50.94

    - - - Having a power handling capacity exceeding 2,500 kVA but not exceeding 10,000 kVA

    0

    8504.50.95

    - - - Having a power handling capacity exceeding 10,000 kVA

    0

    8504.90

    - Parts:

     

    8504.90.10

    - - Of goods of subheading of 8504.10

    5

    8504.90.20

    - - Printed circuit assemblies for the goods of subheading 8504.40.11, 8504.40.19 or 8504.50.10

    0

     

    - - For electrical transformers of a capacity not exceeding 10,000 kVA:

     

    8504.90.31

    - - - Radiator panels; flat tube radiator assemblies of a kind used for distribution and power transformers

    0

    8504.90.39

    - - - Other

    0

     

    - - For electrical transformers of a capacity exceeding 10,000 kVA:

     

    8504.90.41

    - - - Radiator panels; flat tube radiator assemblies of a kind used for distribution and power transformers

    0

    8504.90.49

    - - - Other

    0

    8504.90.50

    - - Other, for inductors of a capacity not exceeding 2,500 kVA

    0

    8504.90.60

    - - Other, for inductors of a capacity exceeding 2,500 kVA

    0

    8504.90.90

    - - Other

    0

     

     

     

    85.05

    Electro-magnets; permanent magnets and articles intended to become permanent magnets after magnetisation; electro-magnetic or permanent magnet chucks, clamps and similar holding devices; electro-magnetic couplings, clutches and brakes; electro-magnetic lifting heads.

     

     

    - Permanent magnets and articles intended to become permanent magnets after magnetisation:

     

    8505.11.00

    - - Of metal

    0

    8505.19.00

    - - Other

    0

    8505.20.00

    - Electro-magnetic couplings, clutches and brakes

    0

    8505.90.00

    - Other, including parts

    0

     

     

     

    85.06

    Primary cells and primary batteries.

     

    8506.10

    - Manganese dioxide:

     

    8506.10.10

    - - Having an external volume not exceeding 300 cm3

    25

    8506.10.90

    - - Other

    5

    8506.30.00

    - Mercuric oxide

    20

    8506.40.00

    - Silver oxide

    20

    8506.50.00

    - Lithium

    20

    8506.60

    - Air-zinc:

     

    8506.60.10

    - - Having an external volume not exceeding 300 cm3

    20

    8506.60.90

    - - Other

    5

    8506.80

    - Other primary cells and primary batteries:

     

    8506.80.10

    - - Zinc carbon, having an external volume not exceeding 300 cm3

    15

    8506.80.20

    - - Zinc carbon, having an external volume exceeding 300 cm3

    5

     

    - - Other:

     

    8506.80.91

    - - - Having an external volume not exceeding 300 cm3

    25

    8506.80.99

    - - - Other

    5

    8506.90.00

    - Parts

    5

     

     

     

    85.07

    Electric accumulators, including separators therefor, whether or not rectangular (including square).

     

    8507.10

    - Lead-acid, of a kind used for starting piston engines:

     

    8507.10.10

    - - Of a kind used for aircraft

    0

     

    - - Other:

     

     

    - - - 6 V or 12 V, with a discharge capacity not exceeding 200 Ah:

     

    8507.10.92

    - - - - Of a height (excluding terminals and handles) not exceeding 13 cm

    25

    8507.10.93

    - - - - Other

    25

     

    - - - Other:

     

    8507.10.94

    - - - - Of a height (excluding terminals and handles) not exceeding 13 cm

    20

    8507.10.99

    - - - - Other

    20

    8507.20

    - Other lead-acid accumulators:

     

    8507.20.10

    - - Of a kind used for aircraft

    0

     

    - - Other:

     

     

    - - - 6 V or 12 V, with a discharge capacity not exceeding 200 Ah:

     

    8507.20.91

    - - - - Of a height (excluding terminals and handles) exceeding 13 cm but not exceeding 23cm

    25

    8507.20.92

    - - - - Other

    25

     

    - - - Other:

     

    8507.20.93

    - - - - Of a height (excluding terminals and handles) exceeding 13 cm but not exceeding 23cm

    20

    8507.20.99

    - - - - Other

    20

    8507.30

    - Nickel-cadmium:

     

    8507.30.10

    - - Of a kind used for aircraft

    0

    8507.30.90

    - - Other

    20

    8507.40

    - Nickel-iron:

     

    8507.40.10

    - - Of a kind used for aircraft

    0

    8507.40.90

    - - Other

    20

    8507.50.00

    - Nickel-metal hydride

    0

    8507.60

    - Lithium-ion:

     

    8507.60.10

    - - Of a kind used for laptops including notebooks and subnotebooks

    0

    8507.60.90

    - - Other

    0

    8507.80

    - Other accumulators:

     

    8507.80.10

    - - Of a kind used for aircraft

    0

     

    - - Other:

     

    8507.80.91

    - - - Of a kind used for laptops including notebooks and subnotebooks

    0

    8507.80.99

    - - - Other

    0

    8507.90

    - Parts:

     

     

    - - Plates:

     

    8507.90.11

    - - - Of goods of subheading 8507.10.92, 8507.10.93, 8507.10.94 or 8507.10.99

    5

    8507.90.12

    - - - Of a kind used for aircraft

    0

    8507.90.19

    - - - Other

    5

     

    - - Other:

     

    8507.90.91

    - - - Of a kind used for aircraft

    0

    8507.90.92

    - - - Battery separators, ready for use, of materials other than poly(vinyl chloride)

    5

    8507.90.93

    - - - Other, of goods of subheading 8507.10.92, 8507.10.93, 8507.10.94 or 8507.10.99

    5

    8507.90.99

    - - - Other

    5

     

     

     

    85.08

    Vacuum cleaners.

     

     

    - With self-contained electric motor:

     

    8508.11.00

    - - Of a power not exceeding 1,500 W and having a dust bag or other receptacle capacity not exceeding 20 l

    25

    8508.19

    - - Other:

     

    8508.19.10

    - - - Of a kind suitable for domestic use

    25

    8508.19.90

    - - - Other

    0

    8508.60.00

    - Other vacuum cleaners

    0

    8508.70

    - Parts:

     

    8508.70.10

    - - Of vacuum cleaners of subheading 8508.11.00 or 8508.19.10

    0

    8508.70.90

    - - Other

    0

     

     

     

    85.09

    Electro-mechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 85.08.

     

    8509.40.00

    - Food grinders and mixers; fruit or vegetable juice extractors

    25

    8509.80

    - Other appliances:

     

    8509.80.10

    - - Floor polishers

    25

    8509.80.20

    - - Kitchen waste disposers

    25

    8509.80.90

    - - Other

    25

    8509.90

    - Parts:

     

    8509.90.10

    - - Of goods of subheading of 8509.80.10

    3

    8509.90.90

    - - Other

    7

     

     

     

    85.10

    Shavers, hair clippers and hair-removing appliances, with self-contained electric motor.

     

    8510.10.00

    - Shavers

    20

    8510.20.00

    - Hair clippers

    20

    8510.30.00

    - Hair-removing appliances

    20

    8510.90.00

    - Parts

    20

     

     

     

    85.11

    Electrical ignition or starting equipment of a kind used for spark-ignition or compression-ignition internal combustion engines (for example, ignition magnetos, magneto-dynamos, ignition coils, sparking plugs and glow plugs, starter motors); generators (for example, dynamos, alternators) and cut-outs of a kind used in conjunction with such engines.

     

    8511.10

    - Sparking plugs:

     

    8511.10.10

    - - Of a kind suitable for aircraft engines

    0

    8511.10.20

    - - Of a kind suitable for motor vehicle engines

    10

    8511.10.90

    - - Other

    20

    8511.20

    - Ignition magnetos; magneto-dynamos; magnetic flywheels:

     

    8511.20.10

    - - Of a kind suitable for aircraft engines

    0

     

    - - Of a kind suitable for motor vehicle engines:

     

    8511.20.21

    - - - Unassembled

    10

    8511.20.29

    - - - Other

    10

     

    - - Other:

     

    8511.20.91

    - - - Unassembled

    20

    8511.20.99

    - - - Other

    20

    8511.30

    - Distributors; ignition coils:

     

    8511.30.30

    - - Of a kind suitable for aircraft engines

    0

     

    - - Of a kind suitable for motor vehicle engines:

     

    8511.30.41

    - - - Unassembled

    10

    8511.30.49

    - - - Other

    10

     

    - - Other:

     

    8511.30.91

    - - - Unassembled

    20

    8511.30.99

    - - - Other

    20

    8511.40

    - Starter motors and dual purpose starter-generators:

     

    8511.40.10

    - - Of a kind suitable for aircraft engines

    0

     

    - - Other unassembled starter motors:

     

    8511.40.21

    - - - For engines of vehicles of heading 87.02, 87.03, 87.04 or 87.05

    10

    8511.40.29

    - - - Other

    20

     

    - - Assembled starter motors for engines of vehicles of headings 87.01 to 87.05:

     

    8511.40.31

    - - - For engines of vehicles of heading 87.01

    20

    8511.40.32

    - - - For engines of vehicles of heading 87.02, 87.03 or 87.04

    10

    8511.40.33

    - - - For engines of vehicles of heading 87.05

    10

     

    - - Other:

     

    8511.40.91

    - - - For engines of vehicles of heading 87.02, 87.03, 87.04 or 87.05

    10

    8511.40.99

    - - - Other

    20

    8511.50

    - Other generators:

     

    8511.50.10

    - - Of a kind suitable for aircraft engines

    0

     

    - - Other unassembled alternators:

     

    8511.50.21

    - - - For engines of vehicles of heading 87.02, 87.03, 87.04 or 87.05

    10

    8511.50.29

    - - - Other

    20

     

    - - Assembled alternators for engines of vehicles of headings 87.01 to 87.05:

     

    8511.50.31

    - - - For engines of vehicles of heading 87.01

    20

    8511.50.32

    - - - For engines of vehicles of heading 87.02, 87.03 or 87.04

    10

    8511.50.33

    - - - For engines of vehicles of heading 87.05

    10

     

    - - Other:

     

    8511.50.91

    - - - For engines of vehicles of heading 87.02, 87.03, 87.04 or 87.05

    10

    8511.50.99

    - - - Other

    20

    8511.80

    - Other appliances:

     

    8511.80.10

    - - Of a kind suitable for aircraft engines

    0

    8511.80.20

    - - Of a kind suitable for motor vehicle engines

    10

    8511.80.90

    - - Other

    20

    8511.90

    - Parts:

     

    8511.90.10

    - - Of a kind suitable for aircraft engines

    0

    8511.90.20

    - - Of a kind suitable for motor vehicle engines

    0

    8511.90.90

    - - Other

    5

     

     

     

    85.12

    Electrical lighting or signalling equipment (excluding articles of heading 85.39), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles.

     

    8512.10.00

    - Lighting or visual signalling equipment of a kind used on bicycles

    25

    8512.20

    - Other lighting or visual signalling equipment:

     

    8512.20.20

    - - Unassembled lighting or visual signalling equipment

    25

     

    - - Other:

     

    8512.20.91

    - - - For motorcycles

    25

    8512.20.99

    - - - Other

    25

    8512.30

    - Sound signalling equipment:

     

    8512.30.10

    - - Horns and sirens, assembled

    25

    8512.30.20

    - - Unassembled sound signalling equipment

    25

     

    - - Other:

     

    8512.30.91

    - - - Obstacle detection (warning) devices for vehicles

    20

    8512.30.99

    - - - Other

    20

    8512.40.00

    - Windscreen wipers, defrosters and demisters

    25

    8512.90

    - Parts:

     

    8512.90.10

    - - Of goods of subheading of 8512.10

    20

    8512.90.20

    - - Of goods of subheading 8512.20, 8512.30 or 8512.40

    15

     

     

     

    85.13

    Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading 85.12.

     

    8513.10

    - Lamps:

     

    8513.10.10

    - - Miners’ helmet lamps

    0

    8513.10.20

    - - Quarrymen’s lamps

    0

    8513.10.90

    - - Other

    20

    8513.90

    - Parts:

     

    8513.90.10

    - - Of miners’ helmet lamps or quarrymen’s lamps

    0

    8513.90.30

    - - Flashlight reflectors; flashlight switch slides of plastics

    20

    8513.90.90

    - - Other

    20

     

     

     

    85.14

    Industrial or laboratory electric furnaces and ovens (including those functioning by induction or dielectric loss); other industrial or laboratory equipment for the heat treatment of materials by induction or dielectric loss.

     

    8514.10.00

    - Resistance heated furnaces and ovens

    0

    8514.20

    - Furnaces and ovens functioning by induction or dielectric loss:

     

    8514.20.20

    - - Electric furnaces or ovens for the manufacture of printed circuit boards/printed wiring boards or printed circuit assemblies

    0

    8514.20.90

    - - Other

    0

    8514.30

    - Other furnaces and ovens:

     

    8514.30.20

    - - Electric furnaces or ovens for the manufacture of printed circuit boards/printed wiring boards or printed circuit assemblies

    0

    8514.30.90

    - - Other

    0

    8514.40.00

    - Other equipment for the heat treatment of materials by induction or dielectric loss

    0

    8514.90

    - Parts:

     

    8514.90.20

    - - Parts of industrial or laboratory electric furnaces or ovens for the manufacture of printed circuit boards/printed wiring boards or printed circuit assemblies

    0

    8514.90.90

    - - Other

    0

     

     

     

    85.15

    Electric (including electrically heated gas), laser or other light or photon beam, ultrasonic, electron beam, magnetic pulse or plasma arc soldering, brazing or welding machines and apparatus, whether or not capable of cutting; electric machines and apparatus for hot spraying of metals or cermets.

     

     

    - Brazing or soldering machines and apparatus:

     

    8515.11.00

    - - Soldering irons and guns

    0

    8515.19

    - - Other:

     

    8515.19.10

    - - - Machines and apparatus for soldering components on printed circuit boards/printed wiring boards

    0

    8515.19.90

    - - - Other

    0

     

    - Machines and apparatus for resistance welding of metal:

     

    8515.21.00

    - - Fully or partly automatic

    0

    8515.29.00

    - - Other

    0

     

    - Machines and apparatus for arc (including plasma arc) welding of metals:

     

    8515.31.00

    - - Fully or partly automatic

    0

    8515.39

    - - Other:

     

    8515.39.10

    - - - Ac arc welders, transformer type

    0

    8515.39.90

    - - - Other

    0

    8515.80

    - Other machines and apparatus:

     

    8515.80.10

    - - Electric machines and apparatus for hot spraying of metals or sintered metal carbides

    0

    8515.80.90

    - - Other

    0

    8515.90

    - Parts:

     

    8515.90.10

    - - Of AC arc welders, transformer type

    0

    8515.90.20

    - - Parts of machine apparatus for soldering components on printed circuit boards/printed wiring boards

    0

    8515.90.90

    - - Other

    0

     

     

     

    85.16

    Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electro-thermic hair-dressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro-thermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 85.45.

     

    8516.10

    - Electric instantaneous or storage water heaters and immersion heaters:

     

    8516.10.10

    - - Instantaneous or storage water heaters

    20

    8516.10.30

    - - Immersion heaters

    20

     

    - Electric space heating apparatus and electric soil heating apparatus:

     

    8516.21.00

    - - Storage heating radiators

    25

    8516.29.00

    - - Other

    25

     

    - Electro-thermic hair-dressing or hand-drying apparatus:

     

    8516.31.00

    - - Hair dryers

    25

    8516.32.00

    - - Other hair-dressing apparatus

    25

    8516.33.00

    - - Hand-drying apparatus

    25

    8516.40

    - Electric smoothing irons:

     

    8516.40.10

    - - Of a kind designed to use steam from industrial boilers

    20

    8516.40.90

    - - Other

    25

    8516.50.00

    - Microwave ovens

    25

    8516.60

    - Other ovens; cookers, cooking plates, boiling rings, grillers and roasters:

     

    8516.60.10

    - - Rice cookers

    20

    8516.60.90

    - - Other

    20

     

    - Other electro-thermic appliances:

     

    8516.71.00

    - - Coffee or tea makers

    25

    8516.72.00

    - - Toasters

    25

    8516.79

    - - Other:

     

    8516.79.10

    - - - Kettles

    25

    8516.79.90

    - - - Other

    20

    8516.80

    - Electric heating resistors:

     

    8516.80.10

    - - For type-founding or type-setting machines; for industrial furnaces

    10

    8516.80.30

    - - For domestic appliances

    20

    8516.80.90

    - - Other

    10

    8516.90

    - Parts:

     

     

    - - Of goods of subheading 8516.33, 8516.50, 8516.60, 8516.71 or 8516.79.10:

     

    8516.90.21

    - - - Sealed hotplates for domestic appliances

    3

    8516.90.29

    - - - Other

    3

    8516.90.30

    - - Of goods of subheading 8516.10

    3

    8516.90.40

    - - Of electric heating resistors for type-founding or type-setting machines

    3

    8516.90.90

    - - Other

    3

     

     

     

    85.17

    Telephone sets, including telephones for cellular networks or for other wireless networks; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless networks (such as a local or wide area network), other than transmission or reception apparatus of heading 84.43, 85.25, 85.27 or 85.28.

     

     

    - Telephone sets, including telephones for cellular networks or for other wireless networks:

     

    8517.11.00

    - - Line telephone sets with cordless handsets

    0

    8517.12.00

    - - Telephones for cellular networks or for other wireless networks

    0

    8517.18.00

    - - Other

    0

     

    - Other apparatus for transmission or reception of voices, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network):

     

    8517.61.00

    - - Base stations

    0

    8517.62

    - - Machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and routing apparatus:

     

    8517.62.10

    - - - Radio transmitters and radio receivers of a kind used for simultaneous interpretation at multilingual conferences

    0

     

    - - - Units of automatic data processing machines other than units of heading 84.71:

     

    8517.62.21

    - - - - Control and adaptor units, including gateways, bridges and routers

    0

    8517.62.29

    - - - - Other

    0

    8517.62.30

    - - - Telephonic or telegraphic switching apparatus

    0

     

    - - - Apparatus for carrier-current line systems or for digital line systems:

     

    8517.62.41

    - - - - Modems including cable modems and modem cards

    0

    8517.62.42

    - - - - Concentrators or multiplexers

    0

    8517.62.49

    - - - - Other

    0

     

    - - - Other transmission apparatus incorporating reception apparatus:

     

    8517.62.51

    - - - - Wireless LANs

    0

    8517.62.52

    - - - - Transmission and reception apparatus of a kind used for simultaneous interpretation at multilingual conferences

    0

    8517.62.53

    - - - - Other transmission apparatus for radio-telephony or radio-telegraphy

    0

    8517.62.59

    - - - - Other

    0

     

    - - - Other transmission apparatus:

     

    8517.62.61

    - - - - For radio-telephony or radio-telegraphy

    0

    8517.62.69

    - - - - Other

    0

     

    - - - Other:

     

    8517.62.91

    - - - - Portable receivers for calling, alerting or paging and paging alert devices, including pagers

    0

    8517.62.92

    - - - - For radio-telephony or radio-telegraphy

    10

    8517.62.99

    - - - - Other

    0

    8517.69.00

    - - Other

    0

    8517.70

    - Parts:

     

    8517.70.10

    - - Of control and adaptor units including gateways, bridges and routers

    0

     

    - - Of transmission apparatus, other than radio-broadcasting or television transmission apparatus, or of portable receivers for calling, alerting or paging and paging alert devices, including pagers:

     

    8517.70.21

    - - - Of cellular telephones

    0

    8517.70.29

    - - - Other

    0

     

    - - Other printed circuit boards, assembled:

     

    8517.70.31

    - - - Of goods for line telephony or line telegraphy

    0

    8517.70.32

    - - - Of goods for radio-telephony or radio-telegraphy

    3

    8517.70.39

    - - - Other

    0

    8517.70.40

    - - Aerials or antennae of a kind used with apparatus for radio-telephony and radio-telegraphy

    0

     

    - - Other:

     

    8517.70.91

    - - - Of goods for line telephony or line telegraphy

    0

    8517.70.92

    - - - Of goods for radio-telephony or radio-telegraphy

    5

    8517.70.99

    - - - Other

    0

     

     

     

    85.18

    Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers; audio-frequency electric amplifiers; electric sound amplifier sets.

     

    8518.10

    - Microphones and stands therefor:

     

     

    - - Microphones:

     

    8518.10.11

    - - - Microphones having a frequency range of 300 Hz to 3,400 Hz, with a diameter not exceeding 10 mm and a height not exceeding 3 mm, for telecommunication use

    0

    8518.10.19

    - - - Other microphones, whether or not with their stands

    15

    8518.10.90

    - - Other

    15

     

    - Loudspeakers, whether or not mounted in their enclosures:

     

    8518.21

    - - Single loudspeakers, mounted in their enclosures:

     

    8518.21.10

    - - - Box speaker type

    15

    8518.21.90

    - - - Other

    20

    8518.22

    - - Multiple loudspeakers, mounted in the same enclosure:

     

    8518.22.10

    - - - Box speaker type

    15

    8518.22.90

    - - - Other

    20

    8518.29

    - - Other:

     

    8518.29.20

    - - - Loudspeakers, without enclosure, having a frequency range of 300 Hz to 3,400 Hz, with a diameter not exceeding 50 mm, for telecommunication use

    0

    8518.29.90

    - - - Other

    15

    8518.30

    - Headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers:

     

    8518.30.10

    - - Headphones

    15

    8518.30.20

    - - Earphones

    15

    8518.30.40

    - - Line telephone handsets

    0

     

    - - Other combined microphone/speaker sets:

     

    8518.30.51

    - - - For goods of subheading 8517.12.00

    15

    8518.30.59

    - - - Other

    15

    8518.30.90

    - - Other

    15

    8518.40

    - Audio-frequency electric amplifiers:

     

    8518.40.20

    - - Used as repeaters in line telephony

    0

    8518.40.30

    - - Used as repeaters in telephony other than line telephony

    7

    8518.40.40

    - - Other, having 6 or more input signal lines, with or without elements for capacity amplifiers

    10

    8518.40.90

    - - Other

    20

    8518.50

    - Electric sound amplifier sets:

     

    8518.50.10

    - - Having a power rating of 240 W or more

    10

    8518.50.20

    - - Other, with loudspeakers, of a kind suitable for broadcasting, having a voltage rating of 50 V or more but not exceeding 100 V

    10

    8518.50.90

    - - Other

    20

    8518.90

    - Parts:

     

    8518.90.10

    - - Of goods of subheading 8518.10.11, 8518.29.20, 8518.30.40 or 8518.40.20, including printed circuit assemblies

    0

    8518.90.20

    - - Of goods of subheading 8518.40.40

    0

    8518.90.30

    - - Of goods of subheading 8518.21 or 8518.22

    10

    8518.90.40

    - - Of goods of subheading 8518.29.90

    10

    8518.90.90

    - - Other

    0

     

     

     

    85.19

    Sound recording or reproducing apparatus.

     

    8519.20

    - Apparatus operated by coins, banknotes, bank cards, tokens or by other means of payment:

     

    8519.20.10

    - - Coins or disc operated record players

    25

    8519.20.20

    - - Other

    25

    8519.30.00

    - Turntables (record-decks)

    25

    8519.50.00

    - Telephone answering machines

    0

     

    - Other apparatus:

     

    8519.81

    - - Using magnetic, optical or semiconductor media:

     

    8519.81.10

    - - - Pocket size cassette recorders, the dimensions of which do not exceed 170 mm x 100 mm x 45 mm

    25

    8519.81.20

    - - - Cassette recorders, with built in amplifiers and one or more built in loudspeakers, operating only with an external source of power

    25

    8519.81.30

    - - - Compact disc players

    30

     

    - - - Transcribing machines:

     

    8519.81.41

    - - - - Of a kind suitable for cinematography or broadcasting

    10

    8519.81.49

    - - - - Other

    25

    8519.81.50

    - - - Dictating machines not capable of operating without an external source of power

    10

     

    - - - Magnetic tape recorders incorporating sound reproducing apparatus, digital audio type:

     

    8519.81.61

    - - - - Of a kind suitable for cinematography or broadcasting

    10

    8519.81.69

    - - - - Other

    25

     

    - - - Other sound reproducing apparatus, cassette type:

     

    8519.81.71

    - - - - Of a kind suitable for cinematography or broadcasting

    10

    8519.81.79

    - - - - Other

    25

     

    - - - Other:

     

    8519.81.91

    - - - - Of a kind suitable for cinematography or broadcasting

    10

    8519.81.99

    - - - - Other

    20

    8519.89

    - - Other:

     

     

    - - - Cinematographic sound reproducers:

     

    8519.89.11

    - - - - For film of a width of less than 16 mm

    10

    8519.89.12

    - - - - For film of a width of 16 mm or more

    10

    8519.89.20

    - - - Record-players with or without loudspeakers

    25

    8519.89.30

    - - - Of a kind suitable for cinematography or broadcasting

    10

    8519.89.90

    - - - Other

    20

     

     

     

    85.21

    Video recording or reproducing apparatus, whether or not incorporating a video tuner.

     

    8521.10

    - Magnetic tape-type:

     

    8521.10.10

    - - Of a kind used in cinematography or television broadcasting

    10

    8521.10.90

    - - Other

    30

    8521.90

    - Other:

     

     

    - - Laser disc players:

     

    8521.90.11

    - - - Of a kind used in cinematography or television broadcasting

    10

    8521.90.19

    - - - Other

    35

     

    - - Other:

     

    8521.90.91

    - - - Of a kind used in cinematography or television broadcasting

    10

    8521.90.99

    - - - Other

    35

     

     

     

    85.22

    Parts and accessories suitable for use solely or principally with the apparatus of heading 85.19 or 85.21.

     

    8522.10.00

    - Pick-up cartridges

    0

    8522.90

    - Other:

     

    8522.90.20

    - - Printed circuit board assemblies for telephone answering machines

    0

    8522.90.30

    - - Printed circuit board assemblies for cinematographic sound recorders or reproducers

    0

    8522.90.40

    - - Audio or video tapedecks and compact disc mechanisms

    0

    8522.90.50

    - - Audio or video reproduction heads, magnetic type; magnetic erasing heads and rods

    0

     

    - - Other:

     

    8522.90.91

    - - - Other parts and accessories of cinematographic sound recorders or reproducers

    5

    8522.90.92

    - - - Other parts of telephone answering machines

    10

    8522.90.93

    - - - Other parts and accessories for goods of subheading 8519.81 or heading 85.21

    3

    8522.90.99

    - - - Other

    3

     

     

     

    85.23

    Discs, tapes, solid-state non-volatile storage devices, “smart cards” and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37.

     

     

    - Magnetic media:

     

    8523.21

    - - Cards incorporating a magnetic stripe:

     

    8523.21.10

    - - - Unrecorded

    0

    8523.21.90

    - - - Other

    20

    8523.29

    - - Other:

     

     

    - - - Magnetic tapes, of a width not exceeding 4 mm:

     

     

    - - - - Unrecorded:

     

    8523.29.11

    - - - - - Computer tapes

    0

    8523.29.19

    - - - - - Other

    0

     

    - - - - Other:

     

    8523.29.21

    - - - - - Video tapes

    10

    8523.29.29

    - - - - - Other

    10

     

    - - - Magnetic tapes, of a width exceeding 4 mm but not exceeding 6.5 mm:

     

     

    - - - - Unrecorded:

     

    8523.29.31

    - - - - - Computer tapes

    0

    8523.29.33

    - - - - - Video tapes

    0

    8523.29.39

    - - - - - Other

    0

     

    - - - - Other:

     

    8523.29.41

    - - - - - Computer tapes

    0

    8523.29.42

    - - - - - Of a kind suitable for cinematography

    10

    8523.29.43

    - - - - - Other video tapes

    5

    8523.29.49

    - - - - - Other

    5

     

    - - - Magnetic tapes, of a width exceeding 6.5 mm:

     

     

    - - - - Unrecorded:

     

    8523.29.51

    - - - - - Computer tapes

    0

    8523.29.52

    - - - - - Video tapes

    0

    8523.29.59

    - - - - - Other

    0

     

    - - - - Other:

     

    8523.29.61

    - - - - - Of a kind used for reproducing representations of instructions, data, sound and image, recorded in a machine readable binary form, and capable of being manipulated or providing interactivity to a user, by means of an automatic data processing machine; proprietary format storage (recorded) media

    0

    8523.29.62

    - - - - - Of a kind suitable for cinematography

    10

    8523.29.63

    - - - - - Other video tapes

    25

    8523.29.69

    - - - - - Other

    10

     

    - - - Magnetic discs:

     

     

    - - - - Unrecorded:

     

    8523.29.71

    - - - - - Computer hard disks and diskettes

    0

    8523.29.79

    - - - - - Other

    0

     

    - - - - Other:

     

     

    - - - - - Of a kind used for reproducing phenomena other than sound or image:

     

    8523.29.81

    - - - - - - Of a kind suitable for computer use

    0

    8523.29.82

    - - - - - - Other

    0

    8523.29.83

    - - - - - Other, of a kind used for reproducing representations of instructions, data, sound and image, recorded in a machine readable binary form, and capable of being manipulated or providing interactivity to a user, by means of an automatic data processing machine; proprietary format storage (recorded) media

    0

    8523.29.84

    - - - - - - Other, of a kind suitable for cinematography

    10

    8523.29.89

    - - - - - - Other

    10

     

    - - - Other:

     

     

    - - - - Unrecorded:

     

    8523.29.91

    - - - - - Of a kind suitable for computer use

    0

    8523 29 92

    - - - - - Other

    0

     

    - - - - Other:

     

     

    - - - - - Of a kind used for reproducing phenomena other than sound or image:

     

    8523.29.93

    - - - - - - Of a kind suitable for computer use

    0

    8523 29 94

    - - - - - - Other

    0

    8523.29.95

    - - - - - Other, of a kind used for reproducing representations of instructions, data, sound and image, recorded in a machine readable binary form, and capable of being manipulated or providing interactivity to a user, by means of an automatic data processing machine; proprietary format storage (recorded) media

    0

    8523.29.99

    - - - - - Other

    0

     

    - Optical media:

     

    8523.41

    - - Unrecorded:

     

    8523 41.10

    - - - Of a kind suitable for computer use

    0

    8523 41 90

    - - - Other

    0

    8523 49

    - - Other:

     

     

    - - - Discs for laser reading systems:

     

    8523.49.11

    - - - - Of a kind used for reproducing phenomena other than sound or image

    0

     

    - - - - Of a kind used for reproducing sound only:

     

    8523.49.12

    - - - - - Educational, technical, scientific, historical or cultural discs

    15

    8523.49.13

    - - - - - Other

    15

    8523.49.14

    - - - - Other, of a kind used for reproducing representations of instructions, data, sound and image, recorded in a machine readable binary form, and capable of being manipulated or providing interactivity to a user, by means of an automatic data processing machine; proprietary format storage (recorded) media

    0

    8523.49.19

    - - - - Other

    15

    -

    - - - Other:

     

    8523.49.91

    - - - - Of a kind used for reproducing phenomena other than sound or image

    0

    8523.49.92

    - - - - Of a kind used for reproducing sound only

    15

    8523.49.93

    - - - - Other, of a kind used for reproducing representations of instructions, data, sound and image, recorded in a machine readable binary form, and capable of being manipulated or providing interactivity to a user, by means of an automatic data processing machine; proprietary format storage (recorded) media

    0

    8523.49.99

    - - - - Other

    10

     

    - Semiconductor media:

     

    8523.51

    - - Solid-state non-volatile storage devices:

     

     

    - - - Unrecorded:

     

    8523.51.11

    - - - - Of a kind suitable for computer use

    0

    8523.51.19

    - - - - Other

    0

     

    - - - Other:

     

     

    - - - - Of a kind used for reproducing phenomena other than sound or image:

     

    8523.51.21

    - - - - - Of a kind suitable for computer use

    0

    8523.51.29

    - - - - - Other

    0

    8523.51.30

    - - - - Other, of a kind used for reproducing representations of instructions, data, sound and image, recorded in a machine readable binary form, and capable of being manipulated or providing interactivity to a user, by means of an automatic data processing machine; proprietary format storage (recorded) media

    0

    8523.51.90

    - - - - Other

    10

    8523.52.00

    - - “Smart cards”

    0

    8523.59

    - - Other:

     

    8523.59.10

    - - - Proximity cards and tags

    0

     

    - - - Other, unrecorded:

     

    8523.59.21

    - - - - Of a kind suitable for computer use

    0

    8523.59.29

    - - - - Other

    0

     

    - - - Other:

     

    8523.59.30

    - - - - Of a kind used for reproducing phenomena other than sound or image

    0

    8523.59.40

    - - - - Other, of a kind used for reproducing representations of instructions, data, sound and image, recorded in a machine readable binary form, and capable of being manipulated or providing interactivity to a user, by means of an automatic data processing machine; proprietary format storage (recorded) media

    0

    8523.59.90

    - - - - Other

    10

    8523.80

    - Other:

     

    8523.80.40

    - - Gramophone records

    25

     

    - - Other, unrecorded:

     

    8523.80.51

    - - - Of a kind suitable for computer use

    0

    8523.80.59

    - - - Other

    0

     

    - - Other:

     

    8523.80.91

    - - - Of a kind used for reproducing phenomena other than sound or image

    0

    8523.80.92

    - - - Other, of a kind used for reproducing representations of instructions, data, sound and image, recorded in a machine readable binary form, and capable of being manipulated or providing interactivity to a user, by means of an automatic data processing machine; proprietary format storage (recorded) media

    0

    8523.80.99

    - - - Other

    10

     

     

     

    85.25

    Transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video camera recorders.

     

    8525.50.00

    - Transmission apparatus

    0

    8525.60.00

    - Transmission apparatus incorporating reception apparatus

    0

    8525.80

    - Television cameras, digital cameras and video camera recorders:

     

    8525.80.10

    - - Web cameras

    15

     

    - - Video camera recorders:

     

    8525.80.31

    - - - Of a kind used in broadcasting

    0

    8525.80.39

    - - - Other

    0

    8525.80.40

    - - Television cameras

    10

    8525.80.50

    - - Other digital cameras

    0

     

     

     

    85.26

    Radar apparatus, radio navigational aid apparatus and radio remote control apparatus.

     

    8526.10

    - Radar apparatus:

     

    8526.10.10

    - - Radar apparatus, ground based, or of a kind for use in civil aircraft, or of a kind used solely on sea-going vessels

    0

    8526.10.90

    - - Other

    0

     

    - Other:

     

    8526.91

    - - Radio navigational aid apparatus:

     

    8526.91.10

    - - - Radio navigational aid apparatus, of a kind for use in civil aircraft, or of a kind used solely on sea-going vessels

    0

    8526.91.90

    - - - Other

    0

    8526.92.00

    - - Radio remote control apparatus

    0

     

     

     

    85.27

    Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock.

     

     

    - Radio-broadcast receivers capable of operating without an external source of power:

     

    8527.12.00

    - - Pocket-size radio cassette-players

    30

    8527.13

    - - Other apparatus combined with sound recording or reproducing apparatus:

     

    8527.13.10

    - - - Portable

    30

    8527.13.90

    - - - Other

    30

    8527.19

    - - Other:

     

     

    - - - Reception apparatus capable of planning, managing and monitoring the electromagnetic spectrum:

     

    8527.19.11

    - - - - Portable

    30

    8527.19.19

    - - - - Other

    30

     

    - - - Other:

     

    8527.19.91

    - - - - Portable

    30

    8527.19.99

    - - - - Other

    30

     

    - Radio-broadcast receivers not capable of operating without an external source of power, of a kind used in motor vehicles:

     

    8527.21.00

    - - Combined with sound recording or reproducing apparatus

    25

    8527.29.00

    - - Other

    25

     

    - Other:

     

    8527.91

    - - Combined with sound recording or reproducing apparatus:

     

    8527.91.10

    - - - Portable

    30

    8527.91.90

    - - - Other

    30

    8527.92

    - - Not combined with sound recording or reproducing apparatus but combined with a clock:

     

    8527.92.10

    - - - Portable

    30

     

    - - - Other:

     

    8527.92.91

    - - - - Mains operated

    30

    8527.92.99

    - - - - Other

    30

    8527.99

    - - Other:

     

    8527.99.10

    - - - Portable

    30

     

    - - - Other:

     

    8527.99.91

    - - - - Mains operated

    30

    8527.99.99

    - - - - Other

    30

     

     

     

    85.28

    Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus.

     

     

    - Cathode-ray tube monitors:

     

    8528.41

    - - Of a kind solely or principally used in an automatic data processing system of heading 84.71:

     

    8528.41.10

    - - - Colour

    0

    8528.41.20

    - - - Monochrome

    0

    8528.49

    - - Other:

     

    8528.49.10

    - - - Colour

    12

    8528.49.20

    - - - Monochrome

    10

     

    - Other monitors:

     

    8528.51

    - - Of a kind solely or principally used in an automatic data processing system of heading 84.71:

     

    8528.51.10

    - - - Projection type flat panel display units

    0

    8528.51.20

    - - - Other, colour

    0

    8528.51.30

    - - - Other, monochrome

    0

    8528.59

    - - Other:

     

    8528.59.10

    - - - Colour

    12

    8528.59.20

    - - - Monochrome

    10

     

    - Projectors:

     

    8528.61

    - - Of a kind solely or principally used in an automatic data processing system of heading 84.71:

     

    8528.61.10

    - - - Flat panel display type

    0

    8528.61.90

    - - - Other

    0

    8528.69

    - - Other:

     

    8528.69.10

    - - - Having the capability of projecting on a screen of 300 inches or more

    10

    8528.69.90

    - - - Other

    0

     

    - Reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus:

     

    8528.71

    - - Not designed to incorporate a video display or screen:

     

     

    - - - Set top boxes which have a communications function:

     

    8528.71.11

    - - - - Mains operated

    0

    8528.71.19

    - - - - Other

    0

     

    - - - Other:

     

    8528.71.91

    - - - - Mains operated

    35

    8528.71.99

    - - - - Other

    25

    8528.72

    - - Other, colour:

     

    8528.72.10

    - - - Battery operated

    35

     

    - - - Other:

     

    8528.72.91

    - - - - Cathode-ray tube type

    35

    8528.72.92

    - - - - Liquid crystal device (LCD), light emitting diode (LED) and other flat panel display type

    35

    8528.72.99

    - - - - Other

    35

    8528.73.00

    - - Other, monochrome

    25

     

     

     

    85.29

    Parts suitable for use solely or principally with the apparatus of headings 85.25 to 85.28.

     

    8529.10

    - Aerials and aerial reflectors of all kinds; parts suitable for use therewith:

     

     

    - - Parabolic aerial reflector dishes for direct broadcast multi-media systems and parts thereof:

     

    8529.10.21

    - - - For television reception

    10

    8529.10.29

    - - - Other

    10

    8529.10.30

    - - Telescopic, rabbit and dipole antennae for television or radio receivers

    15

    8529.10.40

    - - Aerial filters and separators

    0

    8529.10.60

    - - Feed horns (wave guide)

    10

     

    - - Other:

     

    8529.10.92

    - - - Of a kind used with transmission apparatus for radio-broadcasting or television

    10

    8529.10.99

    - - - Other

    0

    8529.90

    - Other:

     

    8529.90.20

    - - Of decoders

    0

    8529.90.40

    - - Of digital cameras or video camera recorders

    0

     

    - - Other printed circuit boards, assembled:

     

    8529.90.51

    - - - For goods of subheading 8525.50 or 8525.60

    0

    8529.90.52

    - - - For goods of subheading 8527.13, 8527.19, 8527.21, 8527.29, 8527.91 or 8527.99

    3

     

    - - - For goods of heading 85.28:

     

    8529.90.53

    - - - - For flat panel displays

    0

    8529.90.54

    - - - - Other, for television receivers

    5

    8529.90.55

    - - - - Other

    0

    8529.90.59

    - - - Other

    0

     

    - - Other:

     

    8529.90.91

    - - - For television reception

    3

    8529.90.94

    - - - For flat panel displays

    0

    8529.90.99

    - - - Other

    0

     

     

     

    85.30

    Electrical signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields (other than those of heading 86.08).

     

    8530.10.00

    - Equipment for railways or tramways

    0

    8530.80.00

    - Other equipment

    0

    8530.90.00

    - Parts

    0

     

     

     

    85.31

    Electric sound or visual signalling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 85.12 or 85.30.

     

    8531.10

    - Burglar or fire alarms and similar apparatus:

     

    8531.10.10

    - - Burglar alarms

    0

    8531.10.20

    - - Fire alarms

    0

    8531.10.30

    - - Smoke alarms; portable personal alarms (shrill alarms)

    0

    8531.10.90

    - - Other

    0

    8531.20.00

    - Indicator panels incorporating liquid crystal devices (LCD) or light emitting diodes (LED)

    0

    8531.80

    - Other apparatus:

     

     

    - - Electronic bells and other sound signalling apparatus:

     

    8531.80.11

    - - - Door bells and other door sound signalling apparatus

    20

    8531.80.19

    - - - Other

    20

     

    - - Flat panel displays (including electro-luminescence, plasma and other technologies):

     

    8531.80.21

    - - - Vacuum fluorescent display panels

    0

    8531.80.29

    - - - Other

    0

    8531.80.90

    - - Other

    5

    8531.90

    - Parts:

     

    8531.90.10

    - - Parts including printed circuit assemblies of subheading 8531.20, 8531.80.21 or 8531.80.29

    0

    8531.90.20

    - - Of door bells or other door sound signalling apparatus

    10

    8531.90.30

    - - Of other bells or sound signaling apparatus

    10

    8531.90.90

    - - Other

    0

     

     

     

    85.32

    Electrical capacitors, fixed, variable or adjustable (pre-set).

     

    8532.10.00

    - Fixed capacitors designed for use in 50/60 Hz circuits and having a reactive power handling capacity of not less than 0.5 kvar (power capacitors)

    0

     

    - Other fixed capacitors:

     

    8532.21.00

    - - Tantalum

    0

    8532.22.00

    - - Aluminium electrolytic

    0

    8532.23.00

    - - Ceramic dielectric, single layer

    0

    8532.24.00

    - - Ceramic dielectric, multilayer

    0

    8532.25.00

    - - Dielectric of paper or plastics

    0

    8532.29.00

    - - Other

    0

    8532.30.00

    - Variable or adjustable (pre-set) capacitors

    0

    8532.90.00

    - Parts

    0

     

     

     

    85.33

    Electrical resistors (including rheostats and potentiometers), other than heating resistors.

     

    8533.10

    - Fixed carbon resistors, composition or film type:

     

    8533.10.10

    - - Surface mounted

    0

    8533.10.90

    - - Other

    0

     

    - Other fixed resistors:

     

    8533.21.00

    - - For a power handling capacity not exceeding 20 W

    0

    8533.29.00

    - - Other

    0

     

    - Wirewound variable resistors, including rheostats and potentiometers:

     

    8533.31.00

    - - For a power handling capacity not exceeding 20 W

    0

    8533.39.00

    - - Other

    0

    8533.40.00

    - Other variable resistors, including rheostats and potentiometers

    0

    8533.90.00

    - Parts

    0

     

     

     

    85.34

    Printed circuits.

     

    8534.00.10

    - Single-sided

    0

    8534.00.20

    - Double-sided

    0

    8534.00.30

    - Multi-layer

    0

    8534.00.90

    - Other

    0

     

     

     

    85.35

    Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs and other connectors, junction boxes), for a voltage exceeding 1,000 volts.

     

    8535.10.00

    - Fuses

    0

     

    - Automatic circuit breakers:

     

    8535.21

    - - For a voltage of less than 72.5 kV:

     

    8535.21.10

    - - - Moulded case type

    3

    8535.21.90

    - - - Other

    3

    8535.29.00

    - - Other

    3

    8535.30

    - Isolating switches and make-and-break switches:

     

     

    - - Suitable for a voltage exceeding 1kV but not exceeding 40 kV:

     

    8535.30.11

    - - - Disconnectors having a voltage of less than 36 kV

    10

    8535.30.19

    - - - Other

    7

    8535.30.20

    - - For a voltage of 66 kV or more

    7

    8535.30.90

    - - Other

    5

    8535.40.00

    - Lightning arresters, voltage limiters and surge suppressors

    0

    8535.90

    - Other:

     

    8535.90.10

    - - Bushing assemblies and tap changer assemblies for electricity distribution or power transformers

    0

    8535.90.90

    - - Other

    0

     

     

     

    85.36

    Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp-holders and other connectors, junction boxes), for a voltage not exceeding 1,000 volts; connectors for optical fibres, optical fibre bundles or cables.

     

    8536.10

    - Fuses:

     

     

    - - Thermal fuses; glass type fuses:

     

    8536.10.11

    - - - For use in electric fans

    25

    8536.10.12

    - - - Other, for a current of less than 16 A

    25

    8536.10.13

    - - - Fuse blocks, of a kind used for motor vehicles

    25

    8536.10.19

    - - - Other

    25

     

    - - Other:

     

    8536.10.91

    - - - For use in electric fans

    25

    8536.10.92

    - - - Other, for a current of less than 16 A

    25

    8536.10.93

    - - - Fuse blocks, of a kind used for motor vehicles

    25

    8536.10.99

    - - - Other

    15

    8536.20

    - Automatic circuit breakers:

     

     

    - - Moulded case type:

     

    8536.20.11

    - - - For a current of less than 16 A

    15

    8536.20.12

    - - - For a current of 16 A or more, but not more than 32 A

    15

    8536.20.13

    - - - For a current of 32 A or more, but not more than 1,000 A

    10

    8536.20.19

    - - - Other

    0

    8536.20.20

    - - Of a kind incorporated into electro-thermic domestic appliances of heading 85.16

    20

     

    - - Other:

     

    8536.20.91

    - - - For a current of less than 16 A

    15

    8536.20.99

    - - - Other

    15

    8536.30

    - Other apparatus for protecting electrical circuits:

     

    8536.30.10

    - - Lightning arresters

    3

    8536.30.20

    - - Of a kind used in radio equipment or in electric fans

    25

    8536.30.90

    - - Other

    15

     

    - Relays:

     

    8536.41

    - - For a voltage not exceeding 60 V:

     

    8536.41.10

    - - - Digital relays

    3

    8536.41.20

    - - - Of a kind used in radio equipment

    10

    8536.41.30

    - - - Of a kind used in electric fans

    10

    8536.41.40

    - - - Other, for a current of less than 16 A

    10

    8536.41.90

    - - - Other

    10

    8536.49

    - - Other:

     

    8536.49.10

    - - - Digital relays

    3

    8536.49.90

    - - - Other

    0

    8536.50

    - Other switches:

     

    8536.50.20

    - - Over-current and residual-current automatic switches

    10

     

    - - High inrush switches and commutators for stoves and ranges; microphone switches; power switches for television or radio receivers; switches for electric fans; rotary, slide, see-saw and magnetic switches for air-conditioning machines:

     

    8536.50.32

    - - - Of a kind suitable for use in electric fans or in radio equipment

    0

    8536.50.33

    - - - Other, of a rated current carrying capacity of less than 16 A

    15

    8536.50.39

    - - - Other

    15

    8536.50.40

    - - Miniature switches for rice cookers or toaster ovens

    15

     

    - - Electronic AC switches consisting of optically coupled input and output circuits (insulated thyristor AC switches); electronic switches, including temperature protected electronic switches, consisting of a transistor and a logic chip (chip-on-chip technology) for a voltage not exceeding 1,000 volts; electromechanical snap-action switches for a current not exceeding 11 A:

     

    8536.50.51

    - - - For a current of less than 16 A

    0

    8536.50.59

    - - - Other

    0

     

    - - Make and break switches of a kind used in domestic electrical wiring not exceeding 500 V and having a rated current carrying capacity not exceeding 20 A:

     

    8536.50.61

    - - - For a current of less than 16 A

    15

    8536.50.69

    - - - Other

    15

     

    - - Other:

     

    8536.50.92

    - - - Of a kind suitable for use in electric fans

    15

    8536.50.95

    - - - Other, starters for electric motors or fuse switches

    15

    8536.50.99

    - - - Other

    10

     

    - Lamp-holders, plugs and sockets:

     

    8536.61

    - - Lamp-holders:

     

    8536.61.10

    - - - Of a kind used for compact lamps or halogen lamps

    5

     

    - - - Other:

     

    8536.61.91

    - - - - For a current of less than 16 A

    25

    8536.61.99

    - - - - Other

    25

    8536.69

    - - Other:

     

     

    - - - Telephone plugs:

     

    8536.69.11

    - - - - For a current of less than 16 A

    25

    8536.69.19

    - - - - Other

    25

     

    - - - Audio / video sockets and cathode ray tube sockets for television or radio receivers:

     

    8536.69.22

    - - - - For a current of less than 16 A

    15

    8536.69.29

    - - - - Other

    15

     

    - - - Sockets and plugs for co-axial cables and printed circuits:

     

    8536.69.32

    - - - - For a current of less than 16 A

    0

    8536.69.39

    - - - - Other

    0

     

    - - - Other:

     

    8536.69.92

    - - - - For a current of less than 16 A

    25

    8536.69.99

    - - - - Other

    25

    8536.70

    - Connectors for optical fibres, optical fibres bundles or cables:

     

    8536.70.10

    - - Of ceramics

    0

    8536.70.20

    - - Of copper

    5

    8536.70.90

    - - Other

    5

    8536.90

    - Other apparatus:

     

     

    - - Connection and contact elements for wires and cables; wafer probers:

     

    8536.90.12

    - - - For a current of less than 16 A

    0

    8536.90.19

    - - - Other

    0

     

    - - Junction boxes:

     

    8536.90.22

    - - - For a current of less than 16 A

    20

    8536.90.29

    - - - Other

    20

     

    - - Cable connectors consisting of a jack plug, terminal with or without pin, connector and adaptor for co-axial cable; commutators:

     

    8536.90.32

    - - - For a current of less than 16 A

    20

    8536.90.39

    - - - Other

    20

     

    - - Other:

     

     

    - - - For a current of less than 16 A:

     

    8536.90.93

    - - - - Telephone patch panels

    25

    8536.90.94

    - - - - Other

    25

    8536.90.99

    - - - Other

    25

     

     

     

    85.37

    Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 85.35 or 85.36, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of Chapter 90, and numerical control apparatus, other than switching apparatus of heading 85.17.

     

    8537.10

    - For a voltage not exceeding 1,000 V:

     

     

    - - Switchboards and control panels:

     

    8537.10.11

    - - - Control panels of a kind suitable for use in distributed control systems

    0

    8537.10.12

    - - - Control panels fitted with a programmable processor

    0

    8537.10.13

    - - - Other control panels of a kind suitable for goods of heading 84.15, 84.18, 84.50, 85.08, 85.09 or 85.16

    0

    8537.10.19

    - - - Other

    15

    8537.10.20

    - - Distribution boards (including back panels and back planes) for use solely or principally with goods of heading 84.71, 85.17 or 85.25

    10

    8537.10.30

    - - Programmable logic controllers for automated machines for transport, handling and storage of dies for semiconductor devices

    10

     

    - - Other:

     

    8537.10.91

    - - - Of a kind used in radio equipment or in electric fans

    15

    8537.10.92

    - - - Of a kind suitable for use in distributed control systems

    0

    8537.10.99

    - - - Other

    15

    8537.20

    - For a voltage exceeding 1,000 V:

     

     

    - - Switchboards:

     

    8537.20.11

    - - - Incorporating electrical instruments for breaking, connecting or protecting electrical circuits for a voltage of 66 kV or more

    5

    8537.20.19

    - - - Other

    5

     

    - - Control panels:

     

    8537.20.21

    - - - Incorporating electrical instruments for breaking, connecting or protecting electrical circuits for a voltage of 66 kV or more

    5

    8537.20.29

    - - - Other

    5

    8537.20.90

    - - Other

    5

     

     

     

    85.38

    Parts suitable for use solely or principally with the apparatus of heading 85.35, 85.36 or 85.37.

     

    8538.10

    - Boards, panels, consoles, desks, cabinets and other bases for the goods of heading 85.37, not equipped with their apparatus:

     

     

    - - For a voltage not exceeding 1,000 V:

     

    8538.10.11

    - - - Parts of programmable logic controllers for automated machines for transport, handling and storage of dies for semiconductor devices

    15

    8538.10.12

    - - - Of a kind used in radio equipment

    15

    8538.10.19

    - - - Other

    15

     

    - - For a voltage exceeding 1,000 V:

     

    8538.10.21

    - - - Parts of programmable logic controllers for automated machines for transport, handling and storage of dies for semiconductor devices

    5

    8538.10.22

    - - - Of a kind used in radio equipment

    5

    8538.10.29

    - - - Other

    5

    8538.90

    - Other:

     

     

    - - For a voltage not exceeding 1,000 V:

     

    8538.90.11

    - - - Parts including printed circuit assemblies for telephone plugs; connection and contact elements for wires and cables; wafer probers

    12

    8538.90.12

    - - - Parts of goods of subheading 8536.50.51, 8536.50.59, 8536.69.32, 8536.69.39, 8536.90.12 or 8536.90.19

    12

    8538.90.13

    - - - Parts of goods of subheading 8537.10.20

    12

    8538.90.19

    - - - Other

    12

     

    - - For a voltage exceeding 1,000 V:

     

    8538.90.21

    - - - Parts including printed circuit assemblies for telephone plugs; connection and contact elements for wires and cables; wafer probers

    3

    8538.90.29

    - - - Other

    3

     

     

     

    85.39

    Electric filament or discharge lamps, including sealed beam lamp units and ultra-violet or infra-red lamps; arc-lamps.

     

    8539.10

    - Sealed beam lamp units:

     

    8539.10.10

    - - For motor vehicles of Chapter 87

    20

    8539.10.90

    - - Other

    0

     

    - Other filament lamps, excluding ultra-violet or infra-red lamps:

     

    8539.21

    - - Tungsten halogen:

     

    8539.21.20

    - - - Of a kind used in medical equipment

    0

    8539.21.30

    - - - Of a kind used for motor vehicles

    20

    8539.21.40

    - - - Other reflector lamp bulbs

    10

    8539.21.90

    - - - Other

    0

    8539.22

    - - Other, of a power not exceeding 200 W and for a voltage exceeding 100 V:

     

    8539.22.20

    - - - Of a kind used in medical equipment

    0

    8539.22.30

    - - - Other reflector lamp bulbs

    10

    8539.22.90

    - - - Other

    15

    8539.29

    - - Other:

     

    8539.29.10

    - - - Of a kind used in medical equipment

    0

    8539.29.20

    - - - Of a kind used for motor vehicles

    25

    8539.29.30

    - - - Other reflector lamp bulbs

    10

     

    - - - Flashlight bulbs; miniature indicator bulbs, rated up to 2.25 V

     

    8539.29.41

    - - - - Of a kind suitable for medical equipment

    0

    8539.29.49

    - - - - Other

    10

    8539.29.50

    - - - Other, having a capacity exceeding 200 W but not exceeding 300 W and a voltage exceeding 100 V

    25

    8539.29.60

    - - - Other, having a capacity not exceeding 200 W and a voltage not exceeding 100 V

    10

    8539.29.90

    - - - Other

    7

     

    - Discharge lamps, other than ultra-violet lamps:

     

    8539.31

    - - Fluorescent, hot cathode:

     

    8539.31.10

    - - - Tubes for compact fluorescent lamps

    25

    8539.31.90

    - - - Other

    25

    8539.32.00

    - - Mercury or sodium vapour lamps; metal halide lamps

    0

    8539.39

    - - Other:

     

    8539.39.10

    - - - Tubes for compact fluorescent lamps

    10

    8539.39.30

    - - - Other fluorescent cold cathode types

    10

    8539.39.90

    - - - Other

    8

     

    - Ultra-violet or infra-red lamps; arc-lamps:

     

    8539.41.00

    - - Arc-lamps

    0

    8539.49.00

    - - Other

    0

    8539.90

    - Parts:

     

    8539.90.10

    - - Aluminium end caps for fluorescent lamps; aluminium screw caps for incandescent lamps

    5

    8539.90.20

    - - Other, suitable for lamps of motor vehicles

    15

    8539.90.90

    - - Other

    3

     

     

     

    85.40

    Thermionic, cold cathode or photo-cathode valves and tubes (for example, vacuum or vapour or gas filled valves and tubes, mercury arc rectifying valves and tubes, cathode-ray tubes, television camera tubes).

     

     

    - Cathode-ray television picture tubes, including video monitor cathode-ray tubes:

     

    8540.11.00

    - - Colour

    5

    8540.12.00

    - - Monochrome

    10

    8540.20.00

    - Television camera tubes; image converters and intensifiers; other photo-cathode tubes

    10

    8540.40

    - Data/graphic display tubes, monochrome; data/graphic display tubes, colour, with a phosphor dot screen pitch smaller than 0.4 mm:

     

    8540.40.10

    - - Data/graphic display tubes, colour, of a kind used for articles of heading 85.25

    0

    8540.40.90

    - - Other

    0

    8540.60.00

    - Other cathode-ray tubes

    0

     

    - Microwave tubes (for example, magnetrons, klystrons, travelling wave tubes, carcinotrons), excluding grid-controlled tubes:

     

    8540.71.00

    - - Magnetrons

    0

    8540.79.00

    - - Other

    0

     

    - Other valves and tubes:

     

    8540.81.00

    - - Receiver or amplifier valves and tubes

    0

    8540.89.00

    - - Other

    0

     

    - Parts:

     

    8540.91.00

    - - Of cathode-ray tubes

    0

    8540.99

    - - Other:

     

    8540.99.10

    - - - Of microwave tubes

    0

    8540.99.90

    - - - Other

    0

     

     

     

    85.41

    Diodes, transistors and similar semiconductor devices; photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light emitting diodes; mounted piezo-electric crystals.

     

    8541.10.00

    - Diodes, other than photosensitive or light emitting diodes

    0

     

    - Transistors, other than photosensitive transistors:

     

    8541.21.00

    - - With a dissipation rate of less than 1 W

    0

    8541.29.00

    - - Other

    0

    8541.30.00

    - Thyristors, diacs and triacs, other than photosensitive devices

    0

    8541.40

    - Photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light emitting diodes:

     

    8541.40.10

    - - Light emitting diodes

    0

     

    - - Photocells, including photodiodes and phototransistors:

     

    8541.40.21

    - - - Photovoltaic cells, not assembled

    0

    8541.40.22

    - - - Photovoltaic cells assembled in modules or made up into panels

    0

    8541.40.29

    - - - Other

    0

    8541.40.90

    - - Other

    0

    8541.50.00

    - Other semiconductor devices

    0

    8541.60.00

    - Mounted piezo-electric crystals

    0

    8541.90.00

    - Parts

    0

     

     

     

    85.42

    Electronic integrated circuits.

     

     

    - Electronic integrated circuits:

     

    8542.31.00

    - - Processors and controllers, whether or not combined with memories, converters, logic circuits, amplifiers, clock and timing circuits, or other circuits

    0

    8542.32.00

    - - Memories

    0

    8542.33.00

    - - Amplifiers

    0

    8542.39.00

    - - Other

    0

    8542.90.00

    - Parts

    0

     

     

     

    85.43

    Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this Chapter.

     

    8543.10.00

    - Particle accelerators

    0

    8543.20.00

    - Signal generators

    0

    8543.30

    - Machines and apparatus for electroplating, electrolysis or electrophoresis:

     

    8543.30.20

    - - Wet processing equipment for the application by immersion of chemical or electrochemical solutions, whether or not for the purpose of removing material on printed circuit board/printed wiring board substrates

    0

    8543.30.90

    - - Other

    0

    8543.70

    - Other machines and apparatus:

     

    8543.70.10

    - - Electric fence energisers

    0

    8543.70.20

    - - Remote control apparatus, other than radio remote control apparatus

    0

    8543.70.30

    - - Electrical machines and apparatus with translation or dictionary functions

    0

    8543.70.40

    - - Equipment for the removal of dust particles or the elimination of electrostatic charge during the manufacture of printed circuit boards/printed wiring boards or printed circuit assemblies; machines for curing material by ultra-violet light for the manufacture of printed circuit boards/printed wiring boards or printed circuit assemblies

    0

    8543.70.50

    - - Integrated receivers / decoders (IRD) for direct broadcast multimedia systems

    0

    8543.70.90

    - - Other

    0

    8543.90

    - Parts:

     

    8543.90.10

    - - Of goods of subheading 8543.10 or 8543.20

    0

    8543.90.20

    - - Of goods of subheading 8543.30.20

    0

    8543.90.30

    - - Of goods of subheading 8543.70.30

    0

    8543.90.40

    - - Of goods of subheading 8543.70.40

    0

    8543.90.50

    - - Of goods of subheading 8543.70.50

    0

    8543.90.90

    - - Other

    0

     

     

     

    85.44

    Insulated (including enamelled or anodised) wire, cable (including co-axial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors.

     

     

    - Winding wire:

     

    8544.11

    - - Of copper:

     

    8544.11.10

    - - - With an outer coating of lacquer or enamel

    15

    8544.11.20

    - - - With an outer coating or covering of paper, textiles or poly(vinyl chloride)

    15

    8544.11.90

    - - - Other

    10

    8544.19.00

    - - Other

    5

    8544.20

    - Co-axial cable and other co-axial electric conductors:

     

     

    - - Insulated cables fitted with connectors, for a voltage not exceeding 66 kV:

     

    8544.20.11

    - - - Insulated with rubber or plastics

    10

    8544.20.19

    - - - Other

    10

     

    - - Insulated cables not fitted with connectors, for a voltage not exceeding 66 kV:

     

    8544.20.21

    - - - Insulated with rubber or plastics

    10

    8544.20.29

    - - - Other

    10

     

    - - Insulated cables fitted with connectors, for a voltage exceeding 66 kV:

     

    8544.20.31

    - - - Insulated with rubber or plastics

    0

    8544.20.39

    - - - Other

    2

     

    - - Insulated cables not fitted with connectors, for a voltage exceeding 66 kV:

     

    8544.20.41

    - - - Insulated with rubber or plastics

    0

    8544.20.49

    - - - Other

    2

    8544.30

    - Ignition wiring sets and other wiring sets of a kind used in vehicles, aircraft or ships:

     

     

    - - Wiring harnesses for motor vehicles:

     

     

    - - - Insulated with rubber or plastics:

     

    8544.30.12

    - - - - For vehicles of heading 87.02, 87.03, 87.04 or 87.11

    20

    8544.30.13

    - - - - Other

    20

     

    - - - Other:

     

    8544.30.14

    - - - - For vehicles of heading 87.02, 87.03, 87.04 or 87.11

    20

    8544.30.19

    - - - - Other

    20

     

    - - Other:

     

    8544.30.91

    - - - Insulated with rubber or plastics

    5

    8544.30.99

    - - - Other

    5

     

    - Other electric conductors, for a voltage not exceeding 1,000 V:

     

    8544.42

    - - Fitted with connectors:

     

     

    - - - Of a kind used for telecommunications, for a voltage not exceeding 80 V:

     

    8544.42.11

    - - - - Telephone, telegraph and radio relay cables, submarine

    0

    8544.42.12

    - - - - Telephone, telegraph and radio relay cables, other

    0

    8544.42.19

    - - - - Other

    0

     

    - - - Of a kind used for telecommunications, for a voltage exceeding 80 V but not exceeding 1,000 V:

     

    8544.42.21

    - - - - Telephone, telegraph and radio relay cables, submarine

    0

    8544.42.22

    - - - - Telephone, telegraph and radio relay cables, other

    0

    8544.42.29

    - - - - Other

    0

     

    - - - Battery cables:

     

     

    - - - - Insulated with rubber or plastics:

     

    8544.42.32

    - - - - - For vehicles of heading 87.02, 87.03, 87.04 or 87.11

    15

    8544.42.33

    - - - - - Other

    15

     

    - - - - Other:

     

    8544.42.34

    - - - - - For vehicles of heading 87.02, 87.03, 87.04 or 87.11

    15

    8544.42.39

    - - - - - Other

    15

     

    - - - Other:

     

    8544.42.91

    - - - - Electric cables insulated with plastics having a core diameter not exceeding 19.5 mm

    17

    8544.42.92

    - - - - Other electric cables insulated with plastics

    17

    8544.42.99

    - - - - Other

    10

    8544.49

    - - Other:

     

     

    - - - Of a kind used for telecommunications, for a voltage not exceeding 80 V:

     

    8544.49.11

    - - - - Telephone, telegraph and radio relay cables, submarine

    0

    8544.49.12

    - - - - Telephone, telegraph and radio relay cables, other

    0

    8544.49.19

    - - - - Other

    0

     

    - - - Of a kind not used for telecommunications, for a voltage not exceeding 80 V:

     

    8544.49.21

    - - - - Shielded wire of a kind used in the manufacture of automotive wiring harnesses

    10

     

    - - - - Other:

     

    8544.49.22

    - - - - - Electric cables insulated with plastics having a core diameter not exceeding 19.5 mm

    17

    8544.49.23

    - - - - - Other electric cables insulated with plastics

    15

    8544.49.29

    - - - - - Other

    10

     

    - - - Of a kind used for telecommunications, for a voltage exceeding 80 V but not exceeding 1,000 V:

     

    8544.49.31

    - - - - Telephone, telegraph and radio relay cables, submarine

    0

    8544.49.32

    - - - - Other, insulated with plastics

    10

    8544.49.39

    - - - - Other

    10

     

    - - - Of a kind not used for telecommunications, for a voltage exceeding 80 V but not exceeding 1,000 V:

     

    8544.49.41

    - - - - Cables insulated with plastics

    10

    8544.49.49

    - - - - Other

    10

    8544.60

    - Other electric conductors, for a voltage exceeding 1,000 V:

     

     

    - - For a voltage exceeding 1 kV but not exceeding 36 kV:

     

    8544.60.11

    - - - Cables insulated with plastics having a core diameter of less than 22.7 mm

    20

    8544.60.19

    - - - Other

    5

     

    - - Suitable for a voltage exceeding 36kV but not exceeding 66 kV:

     

    8544.60.21

    - - - Cables insulated with plastics having a core diameter of less than 22.7 mm

    5

    8544.60.29

    - - - Other

    5

    8544.60.30

    - - For a voltage exceeding 66 kV

    5

    8544.70

    - Optical fibre cables:

     

    8544.70.10

    - - Telephone, telegraph and radio relay cables, submarine

    0

    8544.70.90

    - - Other

    0

     

     

     

    85.45

    Carbon electrodes, carbon brushes, lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes.

     

     

    - Electrodes:

     

    8545.11.00

    - - Of a kind used for furnaces

    0

    8545.19.00

    - - Other

    5

    8545.20.00

    - Brushes

    5

    8545.90.00

    - Other

    5

     

     

     

    85.46

    Electrical insulators of any material.

     

    8546.10.00

    - Of glass

    0

    8546.20

    - Of ceramics:

     

    8546.20.10

    - - Transformer bushings and circuit breaker insulators

    5

    8546.20.90

    - - Other

    7

    8546.90.00

    - Other

    0

     

     

     

    85.47

    Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for purposes of assembly, other than insulators of heading 85.46; electrical conduit tubing and joints therefor, of base metal lined with insulating material.

     

    8547.10.00

    - Insulating fittings of ceramics

    0

    8547.20.00

    - Insulating fittings of plastics

    0

    8547.90

    - Other:

     

    8547.90.10

    - - Electric conduit tubing and joints therefor, of base metal lined with insulating material

    0

    8547.90.90

    - - Other

    0

     

     

     

    85.48

    Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter.

     

    8548.10

    - Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators:

     

     

    - - Lead acid scrap storage batteries, drained or undrained:

     

    8548.10.12

    - - - Of a kind used in aircraft

    20

    8548.10.19

    - - - Other

    20

     

    - - Waste and scrap containing mainly iron:

     

    8548.10.22

    - - - Of primary cells and primary batteries

    20

    8548.10.23

    - - - Of electric accumulators of a kind used in aircraft

    20

    8548.10.29

    - - - Other

    20

     

    - - Waste and scrap containing mainly copper:

     

    8548.10.32

    - - - Of primary cells and primary batteries

    20

    8548.10.33

    - - - Of electric accumulators of a kind used in aircraft

    20

    8548.10.39

    - - - Other

    20

     

    - - Other:

     

    8548.10.91

    - - - Of primary cells and primary batteries

    20

    8548.10.92

    - - - Of electric accumulators of a kind used in aircraft

    20

    8548.10.99

    - - - Other

    20

    8548.90

    - Other:

     

    8548.90.10

    - - Image sensors of the contact type comprising a photo-conductive sensor element, an electric charge storage condenser, a light source of light emitting diodes, thin-film transistor matrix and a scanning condenser, capable of scanning text

    0

    8548.90.20

    - - Printed circuit assemblies including such assemblies for external connections

    0

    8548.90.90

    - - Other

    0

    SECTION XVII

    VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT

    Notes.

    1. This Section does not cover articles of heading 95.03 or 95.08, or bobsleighs, toboggans or the like of heading 95.06.

    2. The expressions “parts” and “parts and accessories” do not apply to the following articles, whether or not they are identifiable as for the goods of this Section:

    (a) Joints, washers or the like of any material (classified according to their constituent material or in heading 84.84) or other articles of vulcanised rubber other than hard rubber (heading 40.16);

    (b) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);

    (c) Articles of Chapter 82 (tools);

    (d) Articles of heading 83.06;

    (e) Machines or apparatus of headings 84.01 to 84.79, or parts thereof; articles of heading 84.81 or 84.82 or, provided they constitute integral parts of engines or motors, articles of heading 84.83;

    (f) Electrical machinery or equipment (Chapter 85);

    (g) Articles of Chapter 90;

    (h) Articles of Chapter 91;

    (ij) Arms (Chapter 93);

    (k) Lamps or lighting fittings of heading 94.05; or

    (l) Brushes of a kind used as parts of vehicles (heading 96.03).

    3. References in Chapters 86 to 88 to “parts” or “accessories” do not apply to parts or accessories which are not suitable for use solely or principally with the articles of those Chapters. A part or accessory which answers to a description in two or more of the headings of those Chapters is to be classified under that heading which corresponds to the principal use of that part or accessory.

    4. For the purposes of this Section:

    (a) Vehicles specially constructed to travel on both road and rail are classified under the appropriate heading of Chapter 87;

    (b) Amphibious motor vehicles are classified under the appropriate heading of Chapter 87;

    (c) Aircraft specially constructed so that they can also be used as road vehicles are classified under the appropriate heading of Chapter 88.

    5. Air-cushion vehicles are to be classified within this Section with the vehicles to which they are most akin as follows:

    (a) In Chapter 86 if designed to travel on a guide-track (hovertrains);

    (b) In Chapter 87 if designed to travel over land or over both land and water;

    (c) In Chapter 89 if designed to travel over water, whether or not able to land on beaches or landing-stages or also able to travel over ice.

    Parts and accessories of air-cushion vehicles are to be classified in the same way as those of vehicles of the heading in which the air-cushion vehicles are classified under the above provisions.

    Hovertrain track fixtures and fittings are to be classified as railway track fixtures and fittings, and signalling, safety or traffic control equipment for hovertrain transport systems as signalling, safety or traffic control equipment for railways.

    Chapter 86

    Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kinds

    Notes.

    1. This Chapter does not cover:

    (a) Railway or tramway sleepers of wood or of concrete, or concrete guide-track sections for hovertrains (heading 44.06 or 68.10);

    (b) Railway or tramway track construction material of iron or steel of heading 73.02; or

    (c) Electrical signalling, safety or traffic control equipment of heading 85.30.

    2. Heading 86.07 applies, inter alia, to:

    (a) Axles, wheels, wheel sets (running gear), metal tyres, hoops and hubs and other parts of wheels;

    (b) Frames, underframes, bogies and bissel-bogies;

    (c) Axle boxes; brake gear;

    (d) Buffers for rolling-stock; hooks and other coupling gear and corridor connections;

    (e) Coachwork.

    3. Subject to the provisions of Note 1 above, heading 86.08 applies, inter alia, to:

    (a) Assembled track, turntables, platform buffers, loading gauges;

    (b) Semaphores, mechanical signal discs, level crossing control gear, signal and point controls, and other mechanical (including electro-mechanical) signalling, safety or traffic control equipment, whether or not fitted for electric lighting, for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields.

    Code

    Description

    Rate
    (%)

     

     

     

    86.01

    Rail locomotives powered from an external source of electricity or by electric accumulators.

     

    8601.10.00

    - Powered from an external source of electricity

    0

    8601.20.00

    - Powered by electric accumulators

    0

     

     

     

    86.02

    Other rail locomotives; locomotive tenders.

     

    8602.10.00

    - Diesel-electric locomotives

    0

    8602.90.00

    - Other

    0

     

     

     

    86.03

    Self-propelled railway or tramway coaches, vans and trucks, other than those of heading 86.04.

     

    8603.10.00

    - Powered from an external source of electricity

    0

    8603.90.00

    - Other

    0

     

     

     

    8604.00.00

    Railway or tramway maintenance or service vehicles, whether or not self-propelled (for example, workshops, cranes, ballast tampers, trackliners, testing coaches and track inspection vehicles).

    0

     

     

     

    8605.00.00

    Railway or tramway passenger coaches, not self-propelled; luggage vans, post office coaches and other special purpose railway or tramway coaches, not self-propelled (excluding those of heading 86.04).

    0

     

     

     

    86.06

    Railway or tramway goods vans and wagons, not self-propelled.

     

    8606.10.00

    - Tank wagons and the like

    0

    8606.30.00

    - Self-discharging vans and wagons, other than those of subheading 8606.10

    0

     

    - Other:

     

    8606.91.00

    - - Covered and closed

    0

    8606.92.00

    - - Open, with non-removable sides of a height exceeding 60 cm

    0

    8606.99.00

    - - Other

    2

     

     

     

    86.07

    Parts of railway or tramway locomotives or rolling-stock.

     

     

    - Bogies, bissel-bogies, axles and wheels, and parts thereof:

     

    8607.11.00

    - - Driving bogies and bissel-bogies

    0

    8607.12.00

    - - Other bogies and bissel-bogies

    0

    8607.19.00

    - - Other, including parts

    0

     

    - Brakes and parts thereof:

     

    8607.21.00

    - - Air brakes and parts thereof

    0

    8607.29.00

    - - Other

    0

    8607.30.00

    - Hooks and other coupling devices, buffers, and parts thereof

    0

     

    - Other:

     

    8607.91.00

    - - Of locomotives

    0

    8607.99.00

    - - Other

    0

     

     

     

    86.08

    Railway or tramway track fixtures and fittings; mechanical (including electro-mechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing.

     

    8608.00.20

    - Electro-mechanical equipment

    0

    8608.00.90

    - Other

    0

     

     

     

    8609.00.00

    Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport.

    0

    Chapter 87

    Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof Notes.

    Notes.

    1. This Chapter does not cover railway or tramway rolling-stock designed solely for running on rails.

    2. For the purposes of this Chapter, “tractors” means vehicles constructed essentially for hauling or pushing another vehicle, appliance or load, whether or not they contain subsidiary provision for the transport, in connection with the main use of the tractor, of tools, seeds, fertilisers or other goods.

    Machines and working tools designed for fitting to tractors of heading 87.01 as interchangeable equipment remain classified in their respective headings even if presented with the tractor, and whether or not mounted on it.

    3. Motor chassis fitted with cabs fall in headings 87.02 to 87.04, and not in heading 87.06.

    4. Heading 87.12 includes all children's bicycles. Other children's cycles fall in heading 95.03.

    Code

    Description

    Rate
    (%)

     

     

     

    87.01

    Tractors (other than tractors of heading 87.09).

     

    8701.10

    - Pedestrian controlled tractors:

     

     

    - - Of a power not exceeding 22.5 kW, whether or not electrically operated:

     

    8701.10.11

    - - - For agricultural use

    30

    8701.10.19

    - - - Other

    30

     

    - - Other:

     

    8701.10.91

    - - - For agricultural use

    10

    8701.10.99

    - - - Other

    10

    8701.20

    - Road tractors for semi-trailers:

     

    8701.20.10

    - - Completely Knocked Down

    5

    8701.20.90

    - - Other

    5

    8701.30.00

    - Track-laying tractors

    0

    8701.90

    - Other:

     

    8701.90.10

    - - Agricultural tractors

    5

    8701.90.90

    - - Other

    5

     

     

     

    87.02

    Motor vehicles for the transport of ten or more persons, including the driver.

     

    8702.10

    - With compression-ignition internal combustion piston engine (diesel or semi-diesel):

     

     

    - - Completely Knocked Down:

     

    8702.10.10

    - - - Motor cars (including stretch limousines but not including coaches, buses, minibuses or vans)

    As prescribed in clause 2.1 part I Chapter 98

     

    - - - Motor coaches, buses or minibuses:

     

    8702.10.41

    - - - - G.v.w. of at least 6 t but not exceeding 18 t

    As prescribed in clause 2.1 part I Chapter 98

    8702.10.49

    - - - - Other

    As prescribed in clause 2.1 part I Chapter 98

    8702.10.50

    - - - Other

    As prescribed in clause 2.1 part I Chapter 98

     

    - - Other:

     

    8702.10.60

    - - - Motor cars (including stretch limousines but not including coaches, buses, minibuses or vans)

    70

     

    - - - For the transport of 30 persons or more and specially designed for use in airports:

     

    8702.10.71

    - - - - G.v.w. of at least 6 t but not exceeding 18 t

    5

    8702.10.79

    - - - - Other

    5

     

    - - - Other motor coaches, buses or minibuses:

     

    8702.10.81

    - - - - G.v.w. of at least 6 t but not exceeding 18 t

    70

    8702.10.89

    - - - - Other

    70

    8702.10.90

    - - - Other

    70

    8702.90

    - Other:

     

     

    - - Completely Knocked Down:

     

    8702.90.12

    - - - Motor cars (including stretch limousines but not including coaches, buses, minibuses or vans)

    As prescribed in clause 2.1 part I Chapter 98

    8702.90.13

    - - - For the transport of 30 persons or more

    As prescribed in clause 2.1 part I Chapter 98

    8702.90.14

    - - - Other motor coaches, buses or minibuses

    As prescribed in clause 2.1 part I Chapter 98

    8702.90.19

    - - - Other

    As prescribed in clause 2.1 part I Chapter 98

     

    - - Other:

     

    8702.90.92

    - - - Motor cars (including stretch limousines but not including coaches, buses, minibuses or vans)

    70

     

    - - - For the transport of 30 persons or more:

     

    8702.90.93

    - - - - Specially designed for use in airports

    5

    8702.90.94

    - - - - Other

    70

    8702.90.95

    - - - Other motor coaches, buses or minibuses

    70

    8702.90.99

    - - - Other

    70

     

     

     

    87.03

    Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 87.02), including station wagons and racing cars.

     

    8703.10

    - Vehicles specially designed for travelling on snow; golf cars and similar vehicles:

     

    8703.10.10

    - - Golf cars, including golf buggies

    70

    8703.10.90

    - - Other

    70

     

    - Other vehicles, with spark-ignition internal combustion reciprocating piston engine:

     

    8703.21

    - - Of a cylinder capacity not exceeding 1,000 cc:

     

    8703.21.10

    - - - Go-karts

    70

     

    - - - Motor cars (including station wagons, SUVs and sports cars, but not including vans):

     

     

    - - - - Completely Knocked Down:

     

    8703.21.22

    - - - - - Four-wheel drive

    As prescribed in clause 2.1 part I Chapter 98

    8703.21.23

    - - - - - Other

    As prescribed in clause 2.1 part I Chapter 98

     

    - - - - Other:

     

    8703.21.24

    - - - - - Four-wheel drive

    70

    8703.21.29

    - - - - - Other

    70

     

    - - - Other vehicles, Completely Knocked Down:

     

    8703.21.31

    - - - - Four-wheel drive

    As prescribed in clause 2.1 part I Chapter 98

    8703.21.39

    - - - - Other

    As prescribed in clause 2.1 part I Chapter 98

     

    - - - Other:

     

    8703.21.91

    - - - - Ambulances

    15

    8703.21.92

    - - - - Motor-homes

    70

    8703.21.99

    - - - - Other

    70

    8703.22

    - - Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc:

     

     

    - - - Motor cars (including station wagons, SUVs and sports cars, but not including vans):

     

    8703.22.11

    - - - - Completely Knocked Down

    As prescribed in clause 2.1 part I Chapter 98

    8703.22.19

    - - - - Other

    70

     

    - - - Other vehicles, Completely Knocked Down:

     

    8703.22.21

    - - - - Four-wheel drive

    As prescribed in clause 2.1 part I Chapter 98

    8703.22.29

    - - - - Other

    As prescribed in clause 2.1 part I Chapter 98

     

    - - - Other:

     

    8703.22.91

    - - - - Ambulances

    20

    8703.22.92

    - - - - Motor-homes

    70

    8703.22.99

    - - - - Other

    70

    8703.23

    - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc:

     

    8703.23.10

    - - - Ambulances

    20

     

    - - - Hearses:

     

    8703.23.21

    - - - - Completely Knocked Down

    As prescribed in point b.5.4 and b.5.5 clause 3 part I Chapter 98

    8703.23.29

    - - - - Other

    20

     

    - - - Prison vans:

     

    8703.23.31

    - - - - Completely Knocked Down

    As prescribed in point b.5.4 and b.5.5 clause 3 part I Chapter 98

    8703.23.39

    - - - - Other

    15

    8703.23.40

    - - - Motor-homes

    61

     

    - - - Motor cars (including station wagons, SUVs and sports cars, but not including vans), Completely Knocked Down:

     

    8703.23.51

    - - - - Of a cylinder capacity not exceeding 1,800 cc

    As prescribed in clause 2.1 part I Chapter 98

    8703.23.52

    - - - - Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc

    As prescribed in clause 2.1 part I Chapter 98

    8703.23.53

    - - - - Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc

    As prescribed in clause 2.1 part I Chapter 98

    8703.23.54

    - - - - Of a cylinder capacity exceeding 2,500 cc

    As prescribed in clause 2.1 part I Chapter 98

     

    - - - Motor cars (including station wagons, SUVs and sports cars, but not including vans), other:

     

    8703.23.61

    - - - - Of a cylinder capacity not exceeding 1,800 cc

    70

    8703.23.62

    - - - - Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc

    70

    8703.23.63

    - - - - Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc

    70

    8703.23.64

    - - - - Of a cylinder capacity exceeding 2,500 cc

    70

     

    - - - Other vehicles, Completely Knocked Down:

     

    8703.23.71

    - - - - Of a cylinder capacity not exceeding 1,800 cc

    As prescribed in clause 2.1 part I Chapter 98

    8703.23.72

    - - - - Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc

    As prescribed in clause 2.1 part I Chapter 98

    8703.23.73

    - - - - Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc

    As prescribed in clause 2.1 part I Chapter 98

    8703.23.74

    - - - - Of a cylinder capacity exceeding 2,500 cc

    As prescribed in clause 2.1 part I Chapter 98

     

    - - - Other:

     

    8703.23.91

    - - - - Of a cylinder capacity not exceeding 1,800 cc

    70

    8703.23.92

    - - - - Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc

    70

    8703.23.93

    - - - - Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc

    70

    8703.23.94

    - - - - Of a cylinder capacity exceeding 2,500 cc

    61

    8703.24

    - - Of a cylinder capacity exceeding 3,000 cc:

     

    8703.24.10

    - - - Ambulances

    15

     

    - - - Hearses:

     

    8703.24.21

    - - - - Completely Knocked Down

    As prescribed in point b.5.4 and b.5.5 clause 3 part I Chapter 98

    8703.24.29

    - - - - Other

    15

     

    - - - Prison vans:

     

    8703.24.31

    - - - - Completely Knocked Down

    As prescribed in point b.5.4 and b.5.5 clause 3 part I Chapter 98

    8703.24.39

    - - - - Other

    15

     

    - - - Motor cars (including station wagons, SUVs and sports cars, but not including vans), Completely Knocked Down:

     

    8703.24.41

    - - - - Four-wheel drive

    As prescribed in clause 2.1 part I Chapter 98

    8703.24.49

    - - - - Other

    As prescribed in clause 2.1 part I Chapter 98

     

    - - - Motor cars (including station wagons, SUVs and sports cars, but not including vans), other:

     

    8703.24.51

    - - - - Four-wheel drive

    51

    8703.24.59

    - - - - Other

    61

    8703.24.70

    - - - Motor-homes

    61

     

    - - - Other vehicles, Completely Knocked Down:

     

    8703.24.81

    - - - - Four-wheel drive

    As prescribed in clause 2.1 part I Chapter 98

    8703.24.89

    - - - - Other

    As prescribed in clause 2.1 part I Chapter 98

     

    - - - Other:

     

    8703.24.91

    - - - - Four-wheel drive

    51

    8703.24.99

    - - - - Other

    61

     

    - Other vehicles, with compression-ignition internal combustion piston engine (diesel or semi-diesel):

     

    8703.31

    - - Of a cylinder capacity not exceeding 1,500 cc:

     

     

    - - - Motor cars (including station wagons, SUVs and sports cars, but not including vans), Completely Knocked Down:

     

    8703.31.11

    - - - - Four-wheel drive

    As prescribed in clause 2.1 part I Chapter 98

    8703.31.19

    - - - - Other

    As prescribed in clause 2.1 part I Chapter 98

    8703.31.20

    - - - Motor cars (including station wagons, SUVs and sports cars, but not including vans), other

    70

    8703.31.40

    - - - Ambulances

    15

    8703.31.50

    - - - Motor-homes

    70

     

    - - - Other vehicles, Completely Knocked Down:

     

    8703.31.81

    - - - - Four-wheel drive

    As prescribed in clause 2.1 part I Chapter 98

    8703.31.89

    - - - - Other

    As prescribed in clause 2.1 part I Chapter 98

     

    - - - Other:

     

    8703.31.91

    - - - - Four-wheel drive

    70

    8703.31.99

    - - - - Other

    70

    8703.32

    - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc:

     

    8703.32.10

    - - - Ambulances

    20

     

    - - - Hearses:

     

    8703.32.21

    - - - - Completely Knocked Down

    As prescribed in point b.5.4 and b.5.5 clause 3 part I Chapter 98

    8703.32.29

    - - - - Other

    15

     

    - - - Prison vans:

     

    8703.32.31

    - - - - Completely Knocked Down

    As prescribed in point b.5.4 and b.5.5 clause 3 part I Chapter 98

    8703.32.39

    - - - - Other

    20

     

    - - - Motor cars (including station wagons, SUVs and sports cars, but not including vans), Completely Knocked Down:

     

     

    - - - - Of a cylinder capacity not exceeding 2,000 cc:

     

    8703.32.42

    - - - - - Four-wheel drive

    As prescribed in clause 2.1 part I Chapter 98

    8703.32.43

    - - - - - Other

    As prescribed in clause 2.1 part I Chapter 98

     

    - - - - Other:

     

    8703.32.44

    - - - - - Four-wheel drive

    As prescribed in clause 2.1 part I Chapter 98

    8703.32.49

    - - - - - Other

    As prescribed in clause 2.1 part I Chapter 98

     

    - - - Motor cars (including station wagons, SUVs and sports cars, but not including vans), other:

     

     

    - - - - Of a cylinder capacity not exceeding 2,000 cc:

     

    8703.32.52

    - - - - - Four-wheel drive

    70

    8703.32.53

    - - - - - Other

    70

     

    - - - - Other:

     

    8703.32.54

    - - - - - Four-wheel drive

    70

    8703.32.59

    - - - - - Other

    70

    8703.32.60

    - - - Motor-homes

    70

     

    - - - Other vehicles, Completely Knocked Down:

     

     

    - - - - Of a cylinder capacity not exceeding 2,000 cc:

     

    8703.32.71

    - - - - - Four-wheel drive

    As prescribed in clause 2.1 part I Chapter 98

    8703.32.72

    - - - - - Other

    As prescribed in clause 2.1 part I Chapter 98

     

    - - - - Other:

     

    8703.32.73

    - - - - - Four-wheel drive

    As prescribed in clause 2.1 part I Chapter 98

    8703.32.79

    - - - - - Other

    As prescribed in clause 2.1 part I Chapter 98

     

    - - - Other:

     

     

    - - - - Of a cylinder capacity not exceeding 2,000 cc:

     

    8703.32.92

    - - - - - Four-wheel drive

    70

    8703.32.93

    - - - - - Other

    70

     

    - - - - Other:

     

    8703.32.94

    - - - - - Four-wheel drive

    70

    8703.32.99

    - - - - - Other

    70

    8703.33

    - - Of a cylinder capacity exceeding 2,500 cc:

     

    8703.33.10

    - - - Ambulances

    20

     

    - - - Hearses:

     

    8703.33.21

    - - - - Completely Knocked Down

    As prescribed in point b.5.4 and b.5.5 clause 3 part I Chapter 98

    8703.33.29

    - - - - Other

    15

     

    - - - Prison vans:

     

    8703.33.31

    - - - - Completely Knocked Down

    As prescribed in point b.5.4 and b.5.5 clause 3 part I Chapter 98

    8703.33.39

    - - - - Other

    15

     

    - - - Motor cars (including station wagons, SUVs and sports cars, but not including vans), Completely Knocked Down:

     

     

    - - - - Of a cylinder capacity exceeding 2,500 cc but not exceeding 3,000 cc:

     

    8703.33.43

    - - - - - Four-wheel drive

    As prescribed in clause 2.1 part I Chapter 98

    8703.33.44

    - - - - - Other

    As prescribed in clause 2.1 part I Chapter 98

     

    - - - - Of a cylinder capacity exceeding 3,000 cc:

     

    8703.33.45

    - - - - - Four-wheel drive

    As prescribed in clause 2.1 part I Chapter 98

    8703.33.49

    - - - - - Other

    As prescribed in clause 2.1 part I Chapter 98

     

    - - - Motor cars (including station wagons, SUVs and sports cars, but not including vans), other:

     

     

    - - - - Of a cylinder capacity exceeding 2,500 cc but not exceeding 3,000 cc:

     

    8703.33.53

    - - - - - Four-wheel drive

    70

    8703.33.54

    - - - - - Other

    70

     

    - - - - Of a cylinder capacity exceeding 3,000 cc:

     

    8703.33.55

    - - - - - Four-wheel drive

    70

    8703.33.59

    - - - - - Other

    70

    8703.33.70

    - - - Motor-homes

    70

     

    - - - Other vehicles, Completely Knocked Down:

     

    8703.33.81

    - - - - Four-wheel drive

    As prescribed in clause 2.1 part I Chapter 98

    8703.33.89

    - - - - Other

    As prescribed in clause 2.1 part I Chapter 98

     

    - - - Other:

     

    8703.33.91

    - - - - Four-wheel drive

    70

    8703.33.99

    - - - - Other

    70

     

    - Other:

     

    8703.90

    - - Electrically-powered vehicles:

     

    8703.90.11

    - - - Ambulances

    15

    8703.90.12

    - - - Go-karts

    70

     

    - - - Other:

     

    8703.90.13

    - - - - Completely Knocked Down

    As prescribed in clause 2.1 part I Chapter 98

    8703.90.19

    - - - - Other

    70

     

    - - Other:

     

    8703.90.50

    - - - Motor cars (including station wagons, SUVs and sports cars, but not including vans), Completely Knocked Down

    As prescribed in clause 2.1 part I Chapter 98

    8703.90.70

    - - - Motor cars (including station wagons, SUVs and sports cars, but not including vans), other

    70

    8703.90.80

    - - - Other vehicles, Completely Knocked Down

    As prescribed in clause 2.1 part I Chapter 98

    8703.90.90

    - - - Other

    70

     

     

     

    87.04

    Motor vehicles for the transport of goods.

     

    8704.10

    - Dumpers designed for off-highway use:

     

     

    - - Completely Knocked Down:

     

    8704.10.13

    - - - G.v.w. not exceeding 5 t

    As prescribed in clause 2.1 part I Chapter 98

    8704.10.14

    - - - G.v.w. exceeding 5 t but not exceeding 10 t

    As prescribed in clause 2.1 part I Chapter 98

    8704.10.15

    - - - G.v.w. exceeding 10 t but not exceeding 20 t

    As prescribed in clause 2.1 part I Chapter 98

    8704.10.16

    - - - G.v.w. exceeding 20 t but not exceeding 24 t

    As prescribed in clause 2.1 part I Chapter 98

    8704.10.17

    - - - G.v.w. exceeding 24 t but not exceeding 45 t

    As prescribed in clause 2.1 part I Chapter 98

    8704.10.18

    - - - G.v.w. exceeding 45 t

    As prescribed in clause 2.1 part I Chapter 98

     

    - - Other:

     

    8704.10.23

    - - - G.v.w. not exceeding 5 t

    53

    8704.10.24

    - - - G.v.w. exceeding 5 t but not exceeding 10 t

    50

    8704.10.25

    - - - G.v.w. exceeding 10 t but not exceeding 20 t

    50

    8704.10.26

    - - - G.v.w. exceeding 20 t but not exceeding 24 t

    50

    8704.10.27

    - - - G.v.w. exceeding 24 t but not exceeding 45 t

    10

    8704.10.28

    - - - G.v.w. exceeding 45 t

    0

     

    - Other, with compression-ignition internal combustion piston engine (diesel or semi-diesel):

     

    8704.21

    - - G.v.w. not exceeding 5 t:

     

     

    - - - Completely Knocked Down:

     

    8704.21.11

    - - - - Refrigerated lorries (trucks)

    As prescribed in point b.5.4 and b.5.5 clause 3 part I Chapter 98

    8704.21.19

    - - - - Other

    As prescribed in clause 2.1 part I Chapter 98

     

    - - - Other:

     

    8704.21.21

    - - - - Refrigerated lorries (trucks)

    20

    8704.21.22

    - - - - Refuse/garbage collection vehicles having a refuse compressing device

    20

    8704.21.23

    - - - - Tanker vehicles; bulk-cement lorries (trucks)

    20

    8704.21.24

    - - - - Armoured cargo vehicles for transporting valuables

    10

    8704.21.25

    - - - - Hooklift lorries (trucks)

    20

    8704.21.29

    - - - - Other

    70

    8704.22

    - - G.v.w. exceeding 5 t but not exceeding 20 t:

     

     

    - - - G.v.w. not exceeding 6 t:

     

     

    - - - - Completely Knocked Down:

     

    8704.22.11

    - - - - - Refrigerated lorries (trucks)

    As prescribed in point b.5.4 and b.5.5 clause 3 part I Chapter 98

    8704.22.19

    - - - - - Other

    As prescribed in clause 2.1 part I Chapter 98

     

    - - - - Other:

     

    8704.22.21

    - - - - - Refrigerated lorries (trucks)

    20

    8704.22.22

    - - - - - Refuse/garbage collection vehicles having a refuse compressing device

    20

    8704.22.23

    - - - - - Tanker vehicles; bulk-cement lorries (trucks)

    20

    8704.22.24

    - - - - - Armoured cargo vehicles for transporting valuables

    10

    8704.22.25

    - - - - - Hooklift lorries (trucks)

    20

    8704.22.29

    - - - - - Other

    50

     

    - - - G.v.w. exceeding 6 t but not exceeding 20 t:

     

     

    - - - - Completely Knocked Down:

     

    8704.22.31

    - - - - - Refrigerated lorries (trucks)

    As prescribed in point b.5.4 and b.5.5 clause 3 part I Chapter 98

    8704.22.39

    - - - - - Other

    As prescribed in clause 2.1 part I Chapter 98

     

    - - - - Other:

     

    8704.22.41

    - - - - - Refrigerated lorries (trucks)

    20

    8704.22.42

    - - - - - Refuse/garbage collection vehicles having a refuse compressing device

    20

    8704.22.43

    - - - - - Tanker vehicles; bulk-cement lorries (trucks)

    20

    8704.22.44

    - - - - - Armoured cargo vehicles for transporting valuables

    10

    8704.22.45

    - - - - - Hooklift lorries (trucks)

    20

     

    - - - - - Other:

     

    8704.22.51

    - - - - - - G.v.w. exceeding 6 t but not exceeding 10 t

    50

    8704.22.59

    - - - - - - Other

    30

    8704.23

    - - G.v.w. exceeding 20 t:

     

     

    - - - G.v.w. not exceeding 24 t:

     

     

    - - - - Completely Knocked Down:

     

    8704.23.11

    - - - - - Refrigerated lorries (trucks)

    As prescribed in point b.5.4 and b.5.5 clause 3 part I Chapter 98

    8704.23.19

    - - - - - Other

    As prescribed in clause 2.1 part I Chapter 98

     

    - - - - Other:

     

    8704.23.21

    - - - - - Refrigerated lorries (trucks)

    20

    8704.23.22

    - - - - - Refuse/garbage collection vehicles having a refuse compressing device

    20

    8704.23.23

    - - - - - Tanker vehicles; bulk-cement lorries (trucks)

    20

    8704.23.24

    - - - - - Armoured cargo vehicles for transporting valuables

    10

    8704.23.25

    - - - - - Hooklift lorries (trucks)

    20

    8704.23.29

    - - - - - Other

    25

     

    - - - G.v.w. exceeding 24 t but not exceeding 45 t:

     

     

    - - - - Completely Knocked Down:

     

    8704.23.51

    - - - - - Refrigerated lorries (trucks)

    As prescribed in point b.5.4 and b.5.5 clause 3 part I Chapter 98

    8704.23.59

    - - - - - Other

    As prescribed in clause 2.1 part I Chapter 98

     

    - - - - Other:

     

    8704.23.61

    - - - - - Refrigerated lorries (trucks)

    20

    8704.23.62

    - - - - - Refuse/garbage collection vehicles having a refuse compressing device

    20

    8704.23.63

    - - - - - Tanker vehicles; bulk-cement lorries (trucks)

    20

    8704.23.64

    - - - - - Armoured cargo vehicles for transporting valuables

    10

    8704.23.65

    - - - - - Hooklift lorries (trucks)

    20

    8704.23.66

    - - - - - Dumpers

    25

    8704.23.69

    - - - - - Other

    25

     

    - - - G.v.w. exceeding 45 t:

     

     

    - - - - Completely Knocked Down:

     

    8704.23.71

    - - - - - Refrigerated lorries (trucks)

    As prescribed in point b.5.4 and b.5.5 clause 3 part I Chapter 98

    8704.23.79

    - - - - - Other

    As prescribed in clause 2.1 part I Chapter 98

     

    - - - - Other:

     

    8704.23.81

    - - - - - Refrigerated lorries (trucks)

    0

    8704.23.82

    - - - - - Refuse/garbage collection vehicles having a refuse compressing device

    0

    8704.23.83

    - - - - - Tanker vehicles; bulk-cement lorries (trucks)

    0

    8704.23.84

    - - - - - Armoured cargo vehicles for transporting valuables

    0

    8704.23.85

    - - - - - Hooklift lorries (trucks)

    0

    8704.23.86

    - - - - - Dumpers

    0

    8704.23.89

    - - - - - Other

    0

     

    - Other, with spark-ignition internal combustion piston engine:

     

    8704.31

    - - G.v.w. not exceeding 5 t:

     

     

    - - - Completely Knocked Down:

     

    8704.31.11

    - - - - Refrigerated lorries (trucks)

    As prescribed in point b.5.4 and b.5.5 clause 3 part I Chapter 98

    8704.31.19

    - - - - Other

    As prescribed in clause 2.1 part I Chapter 98

     

    - - - Other:

     

    8704.31.21

    - - - - Refrigerated lorries (trucks)

    20

    8704.31.22

    - - - - Refuse/garbage collection vehicles having a refuse compressing device

    20

    8704.31.23

    - - - - Tanker vehicles; bulk-cement lorries (trucks)

    20

    8704.31.24

    - - - - Armoured cargo vehicles for transporting valuables

    10

    8704.31.25

    - - - - Hooklift lorries (trucks)

    20

    8704.31.29

    - - - - Other

    70

    8704.32

    - - G.v.w. exceeding 5 t:

     

     

    - - - G.v.w. not exceeding 6 t:

     

     

    - - - - Completely Knocked Down:

     

    8704.32.11

    - - - - - Refrigerated lorries (trucks)

    As prescribed in point b.5.4 and b.5.5 clause 3 part I Chapter 98

    8704.32.19

    - - - - - Other

    As prescribed in clause 2.1 part I Chapter 98

     

    - - - - Other:

     

    8704.32.21

    - - - - - Refrigerated lorries (trucks)

    20

    8704.32.22

    - - - - - Refuse/garbage collection vehicles having a refuse compressing device

    20

    8704.32.23

    - - - - - Tanker vehicles; bulk-cement lorries (trucks)

    20

    8704.32.24

    - - - - - Armoured cargo vehicles for transporting valuables

    10

    8704.32.25

    - - - - - Hooklift lorries (trucks)

    20

    8704.32.29

    - - - - - Other

    70

     

    - - - G.v.w. exceeding 6 t but not exceeding 20 t:

     

     

    - - - - Completely Knocked Down:

     

    8704.32.31

    - - - - - Refrigerated lorries (trucks)

    As prescribed in point b.5.4 and b.5.5 clause 3 part I Chapter 98

    8704.32.39

    - - - - - Other

    As prescribed in clause 2.1 part I Chapter 98

     

    - - - - Other:

     

    8704.32.41

    - - - - - Refrigerated lorries (trucks)

    20

    8704.32.42

    - - - - - Refuse/garbage collection vehicles having a refuse compressing device

    20

    8704.32.43

    - - - - - Tanker vehicles; bulk-cement lorries (trucks)

    20

    8704.32.44

    - - - - - Armoured cargo vehicles for transporting valuables

    10

    8704.32.45

    - - - - - Hooklift lorries (trucks)

    20

     

    - - - - - Other:

     

    8704.32.46

    - - - - - - G.v.w. exceeding 6 t but not exceeding 10 t

    70

    8704.32.49

    - - - - - - Other

    45

     

    - - - G.v.w. exceeding 20 t but not exceeding 24 t:

     

     

    - - - - Completely Knocked Down:

     

    8704.32.51

    - - - - - Refrigerated lorries (trucks)

    As prescribed in point b.5.4 and b.5.5 clause 3 part I Chapter 98

    8704.32.59

    - - - - - Other

    As prescribed in clause 2.1 part I Chapter 98

     

    - - - - Other:

     

    8704.32.61

    - - - - - Refrigerated lorries (trucks)

    20

    8704.32.62

    - - - - - Refuse/garbage collection vehicles having a refuse compressing device

    20

    8704.32.63

    - - - - - Tanker vehicles; bulk-cement lorries (trucks)

    20

    8704.32.64

    - - - - - Armoured cargo vehicles for transporting valuables

    10

    8704.32.65

    - - - - - Hooklift lorries (trucks)

    20

    8704.32.69

    - - - - - Other

    35

     

    - - - G.v.w. exceeding 24 t but not exceeding 45 t:

     

     

    - - - - Completely Knocked Down:

     

    8704.32.72

    - - - - - Refrigerated lorries (trucks)

    As prescribed in point b.5.4 and b.5.5 clause 3 part I Chapter 98

    8704.32.79

    - - - - - Other

    As prescribed in clause 2.1 part I Chapter 98

     

    - - - - Other:

     

    8704.32.81

    - - - - - Refrigerated lorries (trucks)

    20

    8704.32.82

    - - - - - Refuse/garbage collection vehicles having a refuse compressing device

    20

    8704.32.83

    - - - - - Tanker vehicles; bulk-cement lorries (trucks)

    20

    8704.32.84

    - - - - - Armoured cargo vehicles for transporting valuables

    10

    8704.32.85

    - - - - - Hooklift lorries (trucks)

    20

    8704.32.86

    - - - - - Dumpers

    25

    8704.32.89

    - - - - - Other

    25

     

    - - - G.v.w. exceeding 45 t:

     

     

    - - - - Completely Knocked Down:

     

    8704.32.91

    - - - - - Refrigerated lorries (trucks)

    As prescribed in point b.5.4 and b.5.5 clause 3 part I Chapter 98

    8704.32.92

    - - - - - Other

    As prescribed in clause 2.1 part I Chapter 98

     

    - - - - Other:

     

    8704.32.93

    - - - - - Refrigerated lorries (trucks)

    0

    8704.32.94

    - - - - - Refuse/garbage collection vehicles having a refuse compressing device

    0

    8704.32.95

    - - - - - Tanker vehicles; bulk-cement lorries (trucks)

    0

    8704.32.96

    - - - - - Armoured cargo vehicles for transporting valuables

    0

    8704.32.97

    - - - - - Hooklift lorries (trucks)

    0

    8704.32.98

    - - - - - Dumpers

    0

    8704.32.99

    - - - - - Other

    0

    8704.90

    - Other:

     

    8704.90.10

    - - Completely Knocked Down

    As prescribed in clause 2.1 part I Chapter 98

     

    - - Other:

     

    8704.90.91

    - - - G.v.w. not exceeding 5 t

    70

    8704.90.92

    - - - G.v.w. exceeding 5 t but not exceeding 10 t

    70

    8704.90.93

    - - - G.v.w. exceeding 10 t but not exceeding 20 t

    70

    8704.90.94

    - - - G.v.w. exceeding 20 t but not exceeding 45 t

    25

    8704.90.99

    - - - Other

    0

     

     

     

    87.05

    Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological units).

     

    8705.10.00

    - Crane lorries

    3

    8705.20.00

    - Mobile drilling derricks

    0

    8705.30.00

    - Fire fighting vehicles

    0

    8705.40.00

    - Concrete-mixer lorries

    15

    8705.90

    - Other:

     

    8705.90.50

    - - Street cleaning vehicles; cesspool emptiers; mobile clinics; spraying lorries of all kinds

    5

    8705.90.90

    - - Other

    0

     

     

     

    87.06

    Chassis fitted with engines, for the motor vehicles of headings 87.01 to 87.05.

     

     

    - For vehicles of heading 87.01:

     

    8706.00.11

    - - For agricultural tractors of subheading 8701.10 or 8701.90

    10

    8706.00.19

    - - Other

    10

     

    - For vehicles of heading 87.02:

     

    8706.00.21

    - - For motor cars (including stretch limousines but not including coaches, buses, minibuses or vans)

    30

    8706.00.29

    - - Other

    30

     

    - For vehicles of heading 87.03:

     

    8706.00.31

    - - For go-karts and golf cars, including golf buggies

    28

    8706.00.32

    - - For ambulances

    28

    8706.00.33

    - - For motor cars (including station wagons, SUVs and sports cars, but not including vans)

    28

    8706.00.39

    - - Other

    28

    8706.00.40

    - For vehicles of heading 87.04

    30

    8706.00.50

    - For vehicles of heading 87.05

    10

     

     

     

    87.07

    Bodies (including cabs), for the motor vehicles of headings 87.01 to 87.05.

     

    8707.10

    - For vehicles of heading 87.03:

     

    8707.10.10

    - - For go-karts and golf cars, including golf buggies

    28

    8707.10.20

    - - For ambulances

    30

    8707.10.90

    - - Other

    28

    8707.90

    - Other:

     

    8707.90.10

    - - For vehicles of heading 87.01

    10

     

    - - For vehicles of heading 87.02:

     

    8707.90.21

    - - - For motor cars (including stretch limousines but not including coaches, buses, minibuses or vans)

    27

    8707.90.29

    - - - Other

    27

    8707.90.30

    - - For vehicles of heading 87.05

    10

    8707.90.90

    - - Other

    28

     

     

     

    87.08

    Parts and accessories of the motor vehicles of headings 87.01 to 87.05.

     

    8708.10

    - Bumpers and parts thereof:

     

    8708.10.10

    - - For vehicles of heading 87.01

    15

    8708.10.90

    - - Other

    20

     

    - Other parts and accessories of bodies (including cabs):

     

    8708.21.00

    - - Safety seat belts

    20

    8708.29

    - - Other:

     

     

    - - - Components of door trim assemblies:

     

    8708.29.11

    - - - - For vehicles of heading 87.01

    15

    8708.29.12

    - - - - For vehicles of heading 87.03

    15

    8708.29.14

    - - - - For vehicles of heading 87.02 or 87.04

    15

    8708.29.19

    - - - - Other

    15

    8708.29.20

    - - - Parts of safety seat belts

    20

     

    - - - Other:

     

    8708.29.92

    - - - - For vehicles of heading 87.01

    15

     

    - - - - For vehicles of heading 87.03:

     

    8708.29.93

    - - - - - Interior trim fittings; mudguards

    15

    8708.29.94

    - - - - - Hood rods

    15

    8708.29.95

    - - - - - Other

    15

     

    - - - - For vehicles of heading 87.02 or 87.04:

     

    8708.29.96

    - - - - - Interior trim fittings; mudguards

    15

    8708.29.97

    - - - - - Hood rods

    15

    8708.29.98

    - - - - - Other

    15

    8708.29.99

    - - - - Other

    15

    8708.30

    - Brakes and servo-brakes; parts thereof:

     

    8708.30.10

    - - For vehicles of heading 87.01

    15

     

    - - For vehicles of heading 87.03:

     

    8708.30.21

    - - - Brake drums, brake discs or brake pipes

    20

    8708.30.29

    - - - Other

    20

    8708.30.30

    - - Brake drums, brake discs or brake pipes for vehicles of heading 87.02 or 87.04

    10

    8708.30.90

    - - Other

    10

    8708.40

    - Gear boxes and parts thereof:

     

     

    - - Gear boxes, unassembled:

     

    8708.40.11

    - - - For vehicles of heading 87.03

    18

    8708.40.13

    - - - For vehicles of heading 87.04 or 87.05

    10

    8708.40.14

    - - - For vehicles of heading 87.01

    15

    8708.40.19

    - - - Other

    10

     

    - - Gear boxes, assembled:

     

    8708.40.25

    - - - For vehicles of heading 87.01

    15

    8708.40.26

    - - - For vehicles of heading 87.03

    20

    8708.40.27

    - - - For vehicles of heading 87.04 or 87.05

    15

    8708.40.29

    - - - Other

    15

     

    - - Parts:

     

    8708.40.91

    - - - For vehicles of heading 87.01

    10

    8708.40.92

    - - - For vehicles of heading 87.03

    10

    8708.40.99

    - - - Other

    10

    8708.50

    - Drive-axles with differential, whether or not provided with other transmission components, and non-driving axles; parts thereof:

     

     

    - - Unassembled:

     

    8708.50.11

    - - - For vehicles of heading 87.03

    20

    8708.50.13

    - - - For vehicles of heading 87.04 or 87.05

    7

    8708.50.15

    - - - For vehicles of heading 87.01

    15

    8708.50.19

    - - - Other

    10

     

    - - Assembled:

     

    8708.50.25

    - - - For vehicles of heading 87.01

    15

    8708.50.26

    - - - For vehicles of heading 87.03

    20

    8708.50.27

    - - - For vehicles of heading 87.04 or 87.05

    10

    8708.50.29

    - - - Other

    10

     

    - - Parts:

     

     

    - - - For vehicles of heading 87.01:

     

    8708.50.91

    - - - - Crown wheels and pinions

    10

    8708.50.92

    - - - - Other

    10

    8708.50.93

    - - - For vehicles of heading 87.03

    10

    8708.50.99

    - - - Other

    5

    8708.70

    - Road wheels and parts and accessories thereof:

     

     

    - - Hub-caps:

     

    8708.70.15

    - - - For vehicles of heading 87.01

    15

    8708.70.16

    - - - For vehicles of heading 87.03

    15

    8708.70.17

    - - - For vehicles of heading 87.02 or 87.04

    20

    8708.70.19

    - - - Other

    20

     

    - - Wheels fitted with tyres:

     

    8708.70.21

    - - - For vehicles of heading 87.01

    25

    8708.70.22

    - - - For vehicles of heading 87.03

    25

    8708.70.29

    - - - Other

    25

     

    - - Wheels not fitted with tyres:

     

    8708.70.31

    - - - For vehicles of heading 87.01

    25

    8708.70.32

    - - - For vehicles of heading 87.03

    20

    8708.70.39

    - - - Other

    20

     

    - - Other:

     

    8708.70.95

    - - - For vehicles of heading 87.01

    25

    8708.70.96

    - - - For vehicles of heading 87.02 or 87.04

    20

    8708.70.97

    - - - For vehicles of heading 87.03

    20

    8708.70.99

    - - - Other

    20

    8708.80

    - Suspension systems and parts thereof (including shockabsorbers):

     

     

    - - Suspension systems:

     

    8708.80.15

    - - - For vehicles of heading 87.01

    15

    8708.80.16

    - - - For vehicles of heading 87.03

    20

    8708.80.17

    - - - For vehicles of subheading 8704.10 or heading 87.05

    7

    8708.80.19

    - - - Other

    7

     

    - - Parts:

     

    8708.80.91

    - - - For vehicles of heading 87.01

    10

    8708.80.92

    - - - For vehicles of heading 87.03

    10

    8708.80.99

    - - - Other

    5

     

    - Other parts and accessories:

     

    8708.91

    - - Radiators and parts thereof:

     

     

    - - - Radiators:

     

    8708.91.15

    - - - - For vehicles of heading 87.01

    15

    8708.91.16

    - - - - For vehicles of heading 87.03

    20

    8708.91.17

    - - - - For vehicles of heading 87.02 or 87.04

    10

    8708.91.19

    - - - - Other

    10

     

    - - - Parts:

     

    8708.91.91

    - - - - For vehicles of heading 87.01

    10

    8708.91.92

    - - - - For vehicles of heading 87.03

    10

    8708.91.99

    - - - - Other

    10

    8708.92

    - - Silencers (mufflers) and exhaust pipes; parts thereof:

     

    8708.92.10

    - - - For vehicles of heading 87.01

    15

    8708.92.20

    - - - For vehicles of heading 87.03

    20

    8708.92.40

    - - - For vehicles of heading 87.02 or 87.04

    15

    8708.92.90

    - - - Other

    15

    8708.93

    - - Clutches and parts thereof:

     

    8708.93.50

    - - - For vehicles of heading 87.01

    15

    8708.93.60

    - - - For vehicles of heading 87.03

    20

    8708.93.70

    - - - For vehicles of heading 87.04 or 87.05

    10

    8708.93.90

    - - - Other

    10

    8708.94

    - - Steering wheels, steering columns and steering boxes; parts thereof:

     

    8708.94.10

    - - - Steering wheels with airbag assemblies

    20

     

    - - - Other:

     

    8708.94.94

    - - - - For vehicles of heading 87.01

    15

    8708.94.95

    - - - - For vehicles of heading 87.03

    25

    8708.94.99

    - - - - Other

    15

    8708.95

    - - Safety airbags with inflater system; parts thereof:

     

    8708.95.10

    - - - Safety airbags with inflater system

    10

    8708.95.90

    - - - Parts

    10

    8708.99

    - - Other:

     

    8708.99.10

    - - - For vehicles of heading 87.01

    15

     

    - - - For vehicles of heading 87.02, 87.03 or 87.04:

     

     

    - - - - Fuel tanks and parts thereof:

     

    8708.99.21

    - - - - - Fuel tanks

    15

    8708.99.23

    - - - - - Parts

    15

    8708.99.30

    - - - - Accelerator, brake or clutch pedals

    15

    8708.99.40

    - - - - Battery carriers or trays and brackets therefor

    15

    8708.99.50

    - - - - Radiator shrouds

    15

     

    - - - - Chassis frames or parts thereof:

     

    8708.99.61

    - - - - - For vehicles of heading 87.02

    15

    8708.99.62

    - - - - - For vehicles of heading 87.03

    15

    8708.99.63

    - - - - - For vehicles of heading 87.04

    10

    8708.99.70

    - - - - Other

    15

    8708.99.90

    - - - Other

    15

     

     

     

    87.09

    Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles.

     

     

    - Vehicles:

     

    8709.11.00

    - - Electrical

    3

    8709.19.00

    - - Other

    3

    8709.90.00

    - Parts

    3

     

     

     

    8710.00.00

    Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles.

    0

     

     

     

    87.11

    Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars.

     

    8711.10

    - With reciprocating internal combustion piston engine of a cylinder capacity not exceeding 50 cc:

     

     

    - - Completely Knocked Down:

     

    8711.10.12

    - - - Mopeds and motorised bicycles

    70

    8711.10.13

    - - - Other motorcycles and motor scooters

    75

    8711.10.19

    - - - Other

    75

     

    - - Other:

     

    8711.10.92

    - - - Mopeds and motorised bicycles

    70

    8711.10.93

    - - - Other motorcycles and motor scooters

    75

    8711.10.99

    - - - Other

    75

    8711.20

    - With reciprocating internal combustion piston engine of a cylinder capacity exceeding 50 cc but not exceeding 250 cc:

     

    8711.20.10

    - - Motocross motorcycles

    75

    8711.20.20

    - - Mopeds and motorised bicycles

    70

     

    - - Other, Completely Knocked Down:

     

     

    - - - Motorcycles (with or without side-cars), including motor scooters:

     

    8711.20.31

    - - - - Of a cylinder capacity exceeding 150 cc but not exceeding 200 cc

    75

    8711.20.32

    - - - - Of a cylinder capacity exceeding 200 cc but not exceeding 250 cc

    75

    8711.20.39

    - - - - Other

    75

     

    - - - Other:

     

    8711.20.45

    - - - - Of a cylinder capacity not exceeding 200cc

    75

    8711.20.49

    - - - - Other

    75

     

    - - Other:

     

     

    - - - Motorcycles (with or without side-cars), including motor scooters:

     

    8711.20.51

    - - - - Of a cylinder capacity exceeding 150 cc but not exceeding 200 cc

    75

    8711.20.52

    - - - - Of a cylinder capacity exceeding 200 cc but not exceeding 250 cc

    75

    8711.20.59

    - - - - Other

    75

    8711.20.90

    - - - Other

    75

    8711.30

    - With reciprocating internal combustion piston engine of a cylinder capacity exceeding 250 cc but not exceeding 500 cc:

     

    8711.30.10

    - - Motocross motorcycles

    75

    8711.30.30

    - - Other, Completely Knocked Down

    75

    8711.30.90

    - - Other

    75

    8711.40

    - With reciprocating internal combustion piston engine of a cylinder capacity exceeding 500 cc but not exceeding 800 cc:

     

    8711.40.10

    - - Motocross motorcycles

    75

    8711.40.20

    - - Other, Completely Knocked Down

    75

    8711.40.90

    - - Other

    75

    8711.50

    - With reciprocating internal combustion piston engine of a cylinder capacity exceeding 800 cc:

     

    8711.50.20

    - - Completely Knocked Down

    75

    8711.50.90

    - - Other

    40

    8711.90

    - Other:

     

    8711.90.40

    - - Side-cars

    75

     

    - - Other, Completely Knocked Down:

     

    8711.90.51

    - - - Electrically powered motorcycles

    60

    8711.90.52

    - - - Other, of a cylinder capacity not exceeding 200cc

    70

    8711.90.53

    - - - Other, of a cylinder capacity exceeding 200cc but not exceeding 500cc

    60

    8711.90.54

    - - - Other, of a cylinder capacity exceeding 500cc

    60

     

    - - Other:

     

    8711.90.91

    - - - Electrically powered motorcycles

    60

    8711.90.99

    - - - Other

    60

     

     

     

    87.12

    Bicycles and other cycles (including delivery tricycles), not motorised.

     

    8712.00.10

    - Racing bicycles

    5

    8712.00.20

    - Bicycles designed to be ridden by children

    45

    8712.00.30

    - Other bicycles

    45

    8712.00.90

    - Other

    45

     

     

     

    87.13

    Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled.

     

    8713.10.00

    - Not mechanically propelled

    0

    8713.90.00

    - Other

    0

     

     

     

    87.14

    Parts and accessories of vehicles of headings 87.11 to 87.13.

     

    8714.10

    - Of motorcycles (including mopeds):

     

    8714.10.10

    - - Saddles

    35

    8714.10.20

    - - Spokes and nipples

    32

    8714.10.90

    - - Other

    32

    8714.20

    - Of carriages for disabled persons:

     

     

    - - Castors:

     

    8714.20.11

    - - - Of a diameter (including tyres) exceeding 75 mm but not exceeding 100 mm, provided that the width of any wheel or tyre fitted thereto is not less than 30 mm

    0

    8714.20.12

    - - - Of a diameter (including tyres) exceeding 100 mm but not exceeding 250 mm, provided that the width of any wheel or tyre fitted thereto is not less than 30 mm

    0

    8714.20.19

    - - - Other

    0

    8714.20.90

    - - Other

    0

     

    - Other:

     

    8714.91

    - - Frames and forks, and parts thereof:

     

    8714.91.10

    - - - For bicycles of subheading 8712.00.20

    40

     

    - - - Other:

     

    8714.91.91

    - - - - Parts for forks

    40

    8714.91.99

    - - - - Other

    40

    8714.92

    - - Wheel rims and spokes:

     

    8714.92.10

    - - - For bicycles of subheading 8712.00.20

    45

    8714.92.90

    - - - Other

    40

    8714.93

    - - Hubs, other than coaster braking hubs and hub brakes, and free-wheel sprocket-wheels:

     

    8714.93.10

    - - - For bicycles of subheading 8712.00.20

    45

    8714.93.90

    - - - Other

    45

    8714.94

    - - Brakes, including coaster braking hubs and hub brakes, and parts thereof:

     

    8714.94.10

    - - - For bicycles of subheading 8712.00.20

    45

    8714.94.90

    - - - Other

    40

    8714.95

    - - Saddles:

     

    8714.95.10

    - - - For bicycles of subheading 8712.00.20

    45

    8714.95.90

    - - - Other

    45

    8714.96

    - - Pedals and crank-gear, and parts thereof:

     

    8714.96.10

    - - - For bicycles of subheading 8712.00.20

    45

    8714.96.90

    - - - Other

    45

    8714.99

    - - Other:

     

     

    - - - For bicycles of subheading 8712.00.20:

     

    8714.99.11

    - - - - Handle bars, pillars, mudguards, reflectors, carriers, control cables, lamp brackets or bracket lugs; other accessories

    45

    8714.99.12

    - - - - Chain wheels and cranks; other parts

    45

     

    - - - Other:

     

    8714.99.91

    - - - - Handle bars, pillars, mudguards, reflectors, carriers, control cables, lamp brackets or bracket lugs; other accessories

    45

    8714.99.92

    - - - - Chain wheels and cranks; other parts

    45

     

     

     

    8715.00.00

    Baby carriages and parts thereof.

    30

     

     

     

    87.16

    Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof.

     

    8716.10.00

    - Trailers and semi-trailers of the caravan type, for housing or camping

    20

    8716.20.00

    - Self-loading or self-unloading trailers and semi-trailers for agricultural purposes

    5

     

    - Other trailers and semi-trailers for the transport of goods:

     

    8716.31.00

    - - Tanker trailers and tanker semi-trailers

    5

    8716.39

    - - Other:

     

    8716.39.40

    - - - Agricultural trailers and semi-trailers

    20

     

    - - - Other:

     

    8716.39.91

    - - - - Having a carrying capacity (payload) exceeding 200 t

    5

    8716.39.99

    - - - - Other

    20

    8716.40.00

    - Other trailers and semi-trailers

    20

    8716.80

    - Other vehicles:

     

    8716.80.10

    - - Carts and wagons, sack trucks, hand trolleys and similar hand-propelled vehicles of a kind used in factories or workshops, except wheelbarrows

    20

    8716.80.20

    - - Wheelbarrows

    20

    8716.80.90

    - - Other

    20

    8716.90

    - Parts:

     

     

    - - For trailers and semi-trailers:

     

    8716.90.13

    - - - For goods of subheading 8716.20

    15

    8716.90.19

    - - - Other

    15

     

    - - For other vehicles:

     

     

    - - - For goods of subheading 8716.80.10 or 8716.80.20:

     

    8716.90.92

    - - - - Castors, of a diameter (including tyres) exceeding 100mm but not more than 250mm provided the width of the wheel or tyre fitted thereto is more than 30mm

    15

    8716.90.93

    - - - - Other

    15

     

    - - - Other:

     

    8716.90.94

    - - - - Spokes and nipples

    15

    8716.90.95

    - - - - Castors, for goods of subheading 8716.80.90, of a diameter (including tyres) exceeding 100mm but not more than 250mm provided the width of the wheel or tyre fitted thereto is more than 30mm

    15

    8716.90.96

    - - - - Other castors

    15

    8716.90.99

    - - - - Other

    15

    Article notes.

    1. “Armoured cargo vehicles for transporting valuables” are of sub-heading 8704.21.24, 8704.22.24, 8704.22.44, 8704.23.24, 8704.23.64, 8704.23.84, 8704.31.24, 8704.32.24; 8704.32.44, 8704.32.64, 8704.32.84 or 8704.32.96, depending on the g.v.w of the vehicle.

    A motor car shall be classified as “Armoured cargo vehicles for transporting valuables” in the abovementioned sub-headings if the following basic specifications are satisfied:

    - Cabin: armoured, having bulletproof glass, made of bulletproof materials. Cabin shall be large enough for 3 seats. Cabin’s door has security locks, there is an emergency doors on the rooftop of cabin.

    - Wagons for valuables: wagon is sealed, seamless and designed not to be separate from the truck; wagon has 3 layers, the first and the last ones are made of stainless steel, the middle layer is heat-resistant and flameproof, made of synthetic materials; the inner layer is a armoured sheet that is bulletproof.

    - Doors of wagons for valuables: On back side of vehicles, having 2 layers of door with solid hinges, latches and locks. Doors and floors of wagons for cash must be convenient for loading and unloading special goods. Wagons for valuables have lighting, burglar alarms, fire alarms, fire extinguishers and have window towards the cabin

    - Wheels: in case tires are punctured, wheels can be used for 50 more km when driving with a speed of 40 – 50 km/h.

    - Security system: the control system includes the alarms of the break-into, the lock of door, the open of fuel tank cap, lighting, alarm sirens, etc. located the cabin;

    - The is an alarm sound if the wagon for cash has not been locked;

    - Firefighting equipment and informations equipment are fully provided.

    2. Dumpers: dumpers with g.v.w of exceeding 24 tonnes but not exceeding 45 tonnes are of sub-heading 8704.10 if:

    a) The front of the dumping bed is extended to the cabin to protect the cabin, the whole of a part of the back of the vehicle slopes upward and backward;

    b) The vehicle does not have a load-brake hoist;

    c) The ratio of the vehicle to the g.v.w does not exceed 1:1.6;

    d) There are fully 3 brake systems, including main brake system (compressed-air form); emergency brake system (effective to the back, compressed-air form); secondary brake system (engine brake).

    3. Vans with overhead lifting equipment for transport of mud, depending on their g.v.w, are classified and eligible for preferential import tax rates applicable to “hooklife lorries” of codes 8704.21.25, 8704.22.25, 8704.22.45, 8704.23.25, 8704.23.65, 8704.23.85, 8704.31.25, 8704.32.25, 8704.32.45, 8704.32.65, 8704.32.85, 8704.32.97.

    The on-site determination of imported goods shall pursuant to the physical inspection of goods conducted by the customs authority.

    Chapter 88

    Aircraft, spacecraft, and parts thereof

    Subheading Note.

    1. For the purposes of subheadings 8802.11 to 8802.40, the expression “unladen weight” means the weight of the machine in normal flying order, excluding the weight of the crew and of fuel and equipment other than permanently fitted items of equipment.

    Code

    Description

    Rate
    (%)

     

     

     

    8801.00.00

    Balloons and dirigibles; gliders, hang gliders and other non-powered aircraft.

    0

     

     

     

    88.02

    Other aircraft (for example, helicopters, aeroplanes); spacecraft (including satellites) and suborbital and spacecraft launch vehicles.

     

     

    - Helicopters:

     

    8802.11.00

    - - Of an unladen weight not exceeding 2,000 kg

    0

    8802.12.00

    - - Of an unladen weight exceeding 2,000 kg

    0

    8802.20

    - Aeroplanes and other aircraft, of an unladen weight not exceeding 2,000 kg:

     

    8802.20.10

    - - Aeroplanes

    0

    8802.20.90

    - - Other

    0

    8802.30

    - Aeroplanes and other aircraft, of an unladen weight exceeding 2,000 kg but not exceeding 15,000 kg:

     

    8802.30.10

    - - Aeroplanes

    0

    8802.30.90

    - - Other

    0

    8802.40

    - Aeroplanes and other aircraft, of an unladen weight exceeding 15,000 kg:

     

    8802.40.10

    - - Aeroplanes

    0

    8802.40.90

    - - Other

    0

    8802.60.00

    - Spacecraft (including satellites) and suborbital and spacecraft launch vehicles

    0

     

     

     

    88.03

    Parts of goods of heading 88.01 or 88.02.

     

    8803.10.00

    - Propellers and rotors and parts thereof

    0

    8803.20.00

    - Under-carriages and parts thereof

    0

    8803.30.00

    - Other parts of aeroplanes or helicopters

    0

    8803.90

    - Other:

     

    8803.90.10

    - - Of telecommunications satellites

    0

    8803.90.20

    - - Of balloons, gliders or kites

    0

    8803.90.90

    - - Other

    0

     

     

     

    88.04

    Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto.

     

    8804.00.10

    - Rotochutes and parts thereof

    0

    8804.00.90

    - Other

    0

     

     

     

    88.05

    Aircraft launching gear; deck-arrestor or similar gear; ground flying trainers; parts of the foregoing articles.

     

    8805.10.00

    - Aircraft launching gear and parts thereof; deck-arrestor or similar gear and parts thereof

    0

     

    - Ground flying trainers and parts thereof:

     

    8805.21.00

    - - Air combat simulators and parts thereof

    0

    8805.29

    - - Other:

     

    8805.29.10

    - - - Ground flying trainers

    0

    8805.29.90

    - - - Other

    0

    Chapter 89

    Ships, boats and floating structures

    Note.

    1. A hull, an unfinished or incomplete vessel, assembled, unassembled or disassembled, or a complete vessel unassembled or disassembled, is to be classified in heading 89.06 if it does not have the essential character of a vessel of a particular kind.

    Code

    Description

    Rate
    (%)

     

     

     

    89.01

    Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods.

     

    8901.10

    - Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry-boats of all kinds:

     

    8901.10.10

    - - Of a gross tonnage not exceeding 26

    10

    8901.10.20

    - - Of a gross tonnage exceeding 26 but not exceeding 500

    10

    8901.10.60

    - - Of a gross tonnage exceeding 500 but not exceeding 1,000

    10

    8901.10.70

    - - Of a gross tonnage exceeding 1,000 but not exceeding 4,000

    10

    8901.10.80

    - - Of a gross tonnage exceeding 4,000 but not exceeding 5,000

    10

    8901.10.90

    - - Of a gross tonnage exceeding 5,000

    5

    8901.20

    - Tankers:

     

    8901.20.50

    - - Of a gross tonnage not exceeding 5,000

    10

    8901.20.70

    - - Of a gross tonnage exceeding 5,000 but not exceeding 50,000

    2

    8901.20.80

    - - Of a gross tonnage exceeding 50,000

    0

    8901.30

    - Refrigerated vessels, other than those of subheading 8901.20:

     

    8901.30.50

    - - Of a gross tonnage not exceeding 5,000

    10

    8901.30.70

    - - Of a gross tonnage exceeding 5,000 but not exceeding 50,000

    0

    8901.30.80

    - - Of a gross tonnage exceeding 50,000

    0

    8901.90

    - Other vessels for the transport of goods and other vessels for the transport of both persons and goods:

     

     

    - - Not motorised:

     

    8901.90.11

    - - - Of a gross tonnage not exceeding 26

    10

    8901.90.12

    - - - Of a gross tonnage exceeding 26 but not exceeding 500

    10

    8901.90.14

    - - - Of a gross tonnage exceeding 500

    10

     

    - - Motorised:

     

    8901.90.31

    - - - Of a gross tonnage not exceeding 26

    10

    8901.90.32

    - - - Of a gross tonnage exceeding 26 but not exceeding 500

    10

    8901.90.33

    - - - Of a gross tonnage exceeding 500 but not exceeding 1,000

    10

    8901.90.34

    - - - Of a gross tonnage exceeding 1,000 but not exceeding 4,000

    10

    8901.90.35

    - - - Of a gross tonnage exceeding 4,000 but not exceeding 5,000

    10

    8901.90.36

    - - - Of a gross tonnage exceeding 5,000 but not exceeding 50,000

    0

    8901.90.37

    - - - Of a gross tonnage exceeding 50,000

    0

     

     

     

    89.02

    Fishing vessels; factory ships and other vessels for processing or preserving fishery products.

     

     

    - Fishing vessels:

     

    8902.00.21

    - - Of a gross tonnage not exceeding 26

    10

    8902.00.22

    - - Of a gross tonnage exceeding 26 but less than 40

    10

    8902.00.23

    - - Of a gross tonnage of 40 or more but not exceeding 250

    10

    8902.00.24

    - - Of a gross tonnage exceeding 250 but not exceeding 1,000

    5

    8902.00.25

    - - Of a gross tonnage exceeding 1,000 but not exceeding 4,000

    5

    8902.00.26

    - - Of a gross tonnage exceeding 4,000

    0

     

    - Other:

     

    8902.00.91

    - - Of a gross tonnage not exceeding 26

    10

    8902.00.92

    - - Of a gross tonnage exceeding 26 but less than 40

    10

    8902.00.93

    - - Of a gross tonnage of 40 or more but not exceeding 250

    10

    8902.00.94

    - - Of a gross tonnage exceeding 250 but not exceeding 1,000

    5

    8902.00.95

    - - Of a gross tonnage exceeding 1,000 but not exceeding 4,000

    5

    8902.00.96

    - - Of a gross tonnage exceeding 4,000

    0

     

     

     

    89.03

    Yachts and other vessels for pleasure or sports; rowing boats and canoes.

     

    8903.10.00

    - Inflatable

    10

     

    - Other:

     

    8903.91.00

    - - Sailboats, with or without auxiliary motor

    10

    8903.92.00

    - - Motorboats, other than outboard motorboats

    10

    8903.99.00

    - - Other

    10

     

     

     

    89.04

    Tugs and pusher craft.

     

    8904.00.10

    - Of a gross tonnage not exceeding 26

    5

     

    - Of gross tonnage exceeding 26:

     

    8904.00.31

    - - Of a power not exceeding 4,000 hp

    5

    8904.00.39

    - - Other

    0

     

     

     

    89.05

    Light-vessels, fire-floats, dredgers, floating cranes and other vessels the navigability of which is subsidiary to their main function; floating docks; floating or submersible drilling or production platforms.

     

    8905.10.00

    - Dredgers

    5

    8905.20.00

    - Floating or submersible drilling or production platforms

    5

    8905.90

    - Other:

     

    8905.90.10

    - - Floating docks

    5

    8905.90.90

    - - Other

    5

     

     

     

    89.06

    Other vessels, including warships and lifeboats other than rowing boats.

     

    8906.10.00

    - Warships

    0

    8906.90

    - Other:

     

    8906.90.10

    - - Of a displacement not exceeding 30 t

    5

    8906.90.20

    - - Of a displacement exceeding 30 t but not exceeding 300 t

    5

    8906.90.90

    - - Other

    0

     

     

     

    89.07

    Other floating structures (for example, rafts, tanks, coffer-dams, landing-stages, buoys and beacons).

     

    8907.10.00

    - Inflatable rafts

    5

    8907.90

    - Other:

     

    8907.90.10

    - - Buoys

    0

    8907.90.90

    - - Other

    0

     

     

     

    8908.00.00

    Vessels and other floating structures for breaking up.

    0

    SECTION XVIII

    OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF

    Chapter 90

    Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof

    Notes.

    1. This Chapter does not cover:

    (a) Articles of a kind used in machines, appliances or for other technical uses, of vulcanised rubber other than hard rubber (heading 40.16), of leather or of composition leather (heading 42.05) or of textile material (heading 59.11);

    (b) Supporting belts or other support articles of textile material, whose intended effect on the organ to be supported or held derives solely from their elasticity (for example, maternity belts, thoracic support bandages, abdominal support bandages, supports for joints or muscles) (Section XI);

    (c) Refractory goods of heading 69.03; ceramic wares for laboratory, chemical or other technical uses, of heading 69.09;

    (d) Glass mirrors, not optically worked, of heading 70.09, or mirrors of base metal or of precious metal, not being optical elements (heading 83.06 or Chapter 71);

    (e) Goods of heading 70.07, 70.08, 70.11, 70.14, 70.15 or 70.17;

    (f) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV) or similar goods of plastics (Chapter 39);

    (g) Pumps incorporating measuring devices, of heading 84.13; weight-operated counting or checking machinery, or separately presented weights for balances (heading 84.23); lifting or handling machinery (headings 84.25 to 84.28); paper or paperboard cutting machines of all kinds (heading 84.41); fittings for adjusting work or tools on machine-tools, of heading 84.66, including fittings with optical devices for reading the scale (for example, “optical” dividing heads) but not those which are in themselves essentially optical instruments (for example, alignment telescopes); calculating machines (heading 84.70); valves or other appliances of heading 84.81; machines and apparatus (including apparatus for the projection or drawing of circuit patterns on sensitised semiconductor materials) of heading 84.86;

    (h) Searchlights or spotlights of a kind used for cycles or motor vehicles (heading 85.12); portable electric lamps of heading 85.13; cinematographic sound recording, reproducing or re-recording apparatus (heading 85.19); sound-heads (heading 85.22); television cameras, digital cameras and video camera recorders (heading 85.25); radar apparatus, radio navigational aid apparatus or radio remote control apparatus (heading 85.26); connectors for optical fibres, optical fibre bundles or cables (heading 85.36); numerical control apparatus of heading 85.37; sealed beam lamp units of heading 85.39; optical fibre cables of heading 85.44;

    (ij) Searchlights or spotlights of heading 94.05;

    (k) Articles of Chapter 95;

    (l) Capacity measures, which are to be classified according to their constituent material; or

    (m) Spools, reels or similar supports (which are to be classified according to their constituent material, for example, in heading 39.23 or Section XV).

    2. Subject to Note 1 above, parts and accessories for machines, apparatus, instruments or articles of this Chapter are to be classified according to the following rules:

    (a) Parts and accessories which are goods included in any of the headings of this Chapter or of Chapter 84, 85 or 91 (other than heading 84.87, 85.48 or 90.33) are in all cases to be classified in their respective headings;

    (b) Other parts and accessories, if suitable for use solely or principally with a particular kind of machine, instrument or apparatus, or with a number of machines, instruments or apparatus of the same heading (including a machine, instrument or apparatus of heading 90.10, 90.13 or 90.31) are to be classified with the machines, instruments or apparatus of that kind;

    (c) All other parts and accessories are to be classified in heading 90.33.

    3. The provisions of Notes 3 and 4 to Section XVI apply also to this Chapter.

    4. Heading 90.05 does not apply to telescopic sights for fitting to arms, periscopic telescopes for fitting to submarines or tanks, or to telescopes for machines, appliances, instruments or apparatus of this Chapter or Section XVI; such telescopic sights and telescopes are to be classified in heading 90.13.

    5. Measuring or checking optical instruments, appliances or machines which, but for this Note, could be classified both in heading 90.13 and in heading 90.31 are to be classified in heading 90.31.

    6. For the purposes of heading 90.21, the expression “orthopaedic appliances” means appliances for:

    - Preventing or correcting bodily deformities; or

    - Supporting or holding parts of the body following an illness, operation or injury.

    Orthopaedic appliances include footwear and special insoles designed to correct orthopaedic conditions, provided that they are either (1) made to measure or (2) mass-produced, presented singly and not in pairs and designed to fit either foot equally.

    7. Heading 90.32 applies only to:

    (a) Instruments and apparatus for automatically controlling the flow, level, pressure or other variables of liquids or gases, or for automatically controlling temperature, whether or not their operation depends on an electrical phenomenon which varies according to the factor to be automatically controlled, which are designed to bring this factor to, and maintain it at, a desired value, stabilised against disturbances, by constantly or periodically measuring its actual value; and

    (b) Automatic regulators of electrical quantities, and instruments or apparatus for automatically controlling non-electrical quantities the operation of which depends on an electrical phenomenon varying according to the factor to be controlled, which are designed to bring this factor to, and maintain it at, a desired value, stabilised against disturbances, by constantly or periodically measuring its actual value.

    Code

    Description

    Rate
    (%)

     

     

     

    90.01

    Optical fibres and optical fibre bundles; optical fibre cables other than those of heading 85.44; sheets and plates of polarising material; lenses (including contact lenses), prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked.

     

    9001.10

    - Optical fibres, optical fibre bundles and cables:

     

    9001.10.10

    - - For telecommunications and other electrical uses

    0

    9001.10.90

    - - Other

    0

    9001.20.00

    - Sheets and plates of polarising material

    0

    9001.30.00

    - Contact lenses

    0

    9001.40.00

    - Spectacle lenses of glass

    5

    9001.50.00

    - Spectacle lenses of other materials

    0

    9001.90

    - Other:

     

    9001.90.10

    - - For photographic or cinematographic cameras or projectors

    0

    9001.90.90

    - - Other

    0

     

     

     

    90.02

    Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked.

     

     

    - Objective lenses:

     

    9002.11

    - - For cameras, projectors or photographic enlargers or reducers:

     

    9002.11.10

    - - - For cinematographic projectors

    0

    9002.11.90

    - - - Other

    0

    9002.19.00

    - - Other

    0

    9002.20

    - Filters:

     

    9002.20.10

    - - For cinematographic projectors

    0

    9002.20.20

    - - For cinematographic cameras, photographic cameras and other projectors

    0

    9002.20.30

    - - For telescopes or microscopes

    0

    9002.20.90

    - - Other

    0

    9002.90

    - Other:

     

    9002.90.20

    - - For cinematographic projectors

    0

    9002.90.30

    - - For cinematographic cameras, photographic cameras and other projectors

    0

    9002.90.90

    - - Other

    0

     

     

     

    90.03

    Frames and mountings for spectacles, goggles or the like, and parts thereof.

     

     

    - Frames and mountings:

     

    9003.11.00

    - - Of plastics

    10

    9003.19.00

    - - Of other materials

    10

    9003.90.00

    - Parts

    10

     

     

     

    90.04

    Spectacles, goggles and the like, corrective, protective or other.

     

    9004.10.00

    - Sunglasses

    20

    9004.90

    - Other:

     

    9004.90.10

    - - Corrective spectacles

    0

    9004.90.50

    - - Protective goggles

    0

    9004.90.90

    - - Other

    20

     

     

     

    90.05

    Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-astronomy.

     

    9005.10.00

    - Binoculars

    0

    9005.80

    - Other instruments:

     

    9005.80.10

    - - Astronomical instruments, excluding instruments for radio-astronomy

    0

    9005.80.90

    - - Other

    0

    9005.90

    - Parts and accessories (including mountings):

     

    9005.90.10

    - - For astronomical instruments, excluding instruments for radio-astronomy

    0

    9005.90.90

    - - Other

    0

     

     

     

    90.06

    Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than discharge lamps of heading 85.39.

     

    9006.10

    - Cameras of a kind used for preparing printing plates or cylinders:

     

    9006.10.10

    - - Laser photoplotters

    0

    9006.10.90

    - - Other

    0

    9006.30.00

    - Cameras specially designed for underwater use, for aerial survey or for medical or surgical examination of internal organs; comparison cameras for forensic or criminological purposes

    0

    9006.40.00

    - Instant print cameras

    25

     

    - Other cameras:

     

    9006.51.00

    - - With a through-the-lens viewfinder (single lens reflex (SLR)), for roll film of a width not exceeding 35 mm

    25

    9006.52.00

    - - Other, for roll film of a width less than 35 mm

    15

    9006.53.00

    - - Other, for roll film of a width of 35 mm

    10

    9006.59

    - - Other:

     

    9006.59.10

    - - - Laser photoplotters or image setters with a raster image processor

    0

    9006.59.90

    - - - Other

    0

     

    - Photographic flashlight apparatus and flashbulbs:

     

    9006.61.00

    - - Discharge lamp (“electronic”) flashlight apparatus

    20

    9006.69.00

    - - Other

    20

     

    - Parts and accessories:

     

    9006.91

    - - For cameras:

     

    9006.91.10

    - - - For laser photoplotters of subheading 9006.10.10

    0

    9006.91.30

    - - - Other, for cameras of subheadings 9006.40 to

    15

    9006.91.90

    - - - Other

    0

    9006.99

    - - Other:

     

    9006.99.10

    - - - For photographic flashlight apparatus

    15

    9006.99.90

    - - - Other

    15

     

     

     

    90.07

    Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus.

     

    9007.10.00

    - Cameras

    0

    9007.20

    - Projectors:

     

    9007.20.10

    - - For film of less than 16 mm in width

    0

    9007.20.90

    - - Other

    0

     

    - Parts and accessories:

     

    9007.91.00

    - - For cameras

    0

    9007.92.00

    - - For cinematographic projectors

    0

     

     

     

    90.08

    Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers.

     

    9008.50

    - Projectors, enlargers and reducers:

     

    9008.50.10

    - - Microfilm, microfiche or other microform readers, whether or not capable of producing copies

    0

    9008.50.90

    - - Other

    0

    9008.90

    - Parts and accessories:

     

    9008.90.20

    - - Of photographic (other than cinematographic) enlargers and reducers

    0

    9008.90.90

    - - Other

    0

     

     

     

    90.10

    Apparatus and equipment for photographic (including cinematographic) laboratories, not specified or included elsewhere in this Chapter; negatoscopes; projection screens.

     

    9010.10.00

    - Apparatus and equipment for automatically developing photographic (including cinematographic) film or paper in rolls or for automatically exposing developed film to rolls of photographic paper

    5

    9010.50

    - Other apparatus and equipment for photographic (including cinematographic) laboratories; negatoscopes:

     

    9010.50.10

    - - Apparatus for the projection or drawing of circuit patterns on sensitized substrates for the manufacture of printed circuit boards/printed wiring boards

    5

    9010.50.90

    - - Other

    5

    9010.60

    - Projection screens:

     

    9010.60.10

    - - Of 300 inches or more

    0

    9010.60.90

    - - Other

    5

    9010.90

    - Parts and accessories:

     

    9010.90.10

    - - Of goods of subheading 9010.10 or 9010.60

    0

    9010.90.30

    - - Parts and accessories of apparatus for the projection or drawing of circuit patterns on sensitized substrates for the manufacture of printed circuit boards/printed wiring boards

    0

    9010.90.90

    - - Other

    0

     

     

     

    90.11

    Compound optical microscopes, including those for photomicrography, cinephotomicrography or microprojection.

     

    9011.10.00

    - Stereoscopic microscopes

    0

    9011.20.00

    - Other microscopes, for photomicrography, cinephotomicrography or microprojection

    0

    9011.80.00

    - Other microscopes

    0

    9011.90.00

    - Parts and accessories

    0

     

     

     

    90.12

    Microscopes other than optical microscopes; diffraction apparatus.

     

    9012.10.00

    - Microscopes other than optical microscopes; diffraction apparatus

    0

    9012.90.00

    - Parts and accessories

    0

     

     

     

    90.13

    Liquid crystal devices not constituting articles provided for more specifically in other headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this Chapter.

     

    9013.10.00

    - Telescopic sights for fitting to arms; periscopes; telescopes designed to form parts of machines, appliances, instruments or apparatus of this Chapter or Section XVI

    0

    9013.20.00

    - Lasers, other than laser diodes

    0

    9013.80

    - Other devices, appliances and instruments:

     

    9013.80.10

    - - Optical error verification and repair apparatus for printed circuit boards/printed wiring boards and printed circuit assemblies

    0

    9013.80.20

    - - Liquid crystal devices

    0

    9013.80.90

    - - Other

    0

    9013.90

    - Parts and accessories:

     

    9013.90.10

    - - Of goods of subheading 9013.20

    0

    9013.90.50

    - - Of goods of subheading 9013.80.20

    0

    9013.90.60

    - - Of goods of subheading 9013.80.10

    0

    9013.90.90

    - - Other

    0

     

     

     

    90.14

    Direction finding compasses; other navigational instruments and appliances.

     

    9014.10.00

    - Direction finding compasses

    0

    9014.20.00

    - Instruments and appliances for aeronautical or space navigation (other than compasses)

    0

    9014.80

    - Other instruments and appliances:

     

    9014.80.10

    - - Of a kind used on ships, incorporating or working in conjunction with an automatic data processing machine

    0

    9014.80.90

    - - Other

    0

    9014.90

    - Parts and accessories:

     

    9014.90.10

    - - Of instruments and apparatus, of a kind used on ships, working in conjunction with an automatic data processing machine

    0

    9014.90.90

    - - Other

    0

     

     

     

    90.15

    Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders.

     

    9015.10

    - Rangefinders:

     

    9015.10.10

    - - Of a kind used in photography or cinematography

    0

    9015.10.90

    - - Other

    0

    9015.20.00

    - Theodolites and tachymeters (tacheometers)

    0

    9015.30.00

    - Levels

    0

    9015.40.00

    - Photogrammetrical surveying instruments and appliances

    0

    9015.80

    - Other instruments and appliances:

     

    9015.80.10

    - - Radio-sonde and radio wind apparatus

    0

    9015.80.90

    - - Other

    0

    9015.90.00

    - Parts and accessories

    0

     

     

     

    9016.00.00

    Balances of a sensitivity of 5 cg or better, with or without weights.

    10

     

     

     

    90.17

    Drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in this Chapter.

     

    9017.10

    - Drafting tables and machines, whether or not automatic:

     

    9017.10.10

    - - Plotters

    0

    9017.10.90

    - - Other

    0

    9017.20

    - Other drawing, marking-out or mathematical calculating instruments:

     

    9017.20.10

    - - Rulers

    5

    9017.20.30

    - - Apparatus for the projection or drawing of circuit patterns on sensitized substrates for the manufacture of printed circuit boards/printed wiring boards

    5

    9017.20.40

    - - Photoplotters for the manufacture of printed circuit boards/printed wiring boards

    5

    9017.20.50

    - - Other plotters

    0

    9017.20.90

    - - Other

    5

    9017.30.00

    - Micrometers, callipers and gauges

    0

    9017.80.00

    - Other instruments

    5

    9017.90

    - Parts and accessories:

     

    9017.90.20

    - - Parts and accessories of apparatus for the projection or drawing of circuit patterns on sensitized substrates for the manufacture of printed circuit boards/printed wiring boards

    0

    9017.90.30

    - - Parts and accessories of photoplotters for the manufacture of printed circuit boards/printed wiring boards

    0

    9017.90.40

    - - Parts and accessories, including printed circuit assemblies, of other plotters

    0

    9017.90.90

    - - Other

    0

     

     

     

    90.18

    Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments.

     

     

    - Electro-diagnostic apparatus (including apparatus for functional exploratory examination or for checking physiological parameters):

     

    9018.11.00

    - - Electro-cardiographs

    0

    9018.12.00

    - - Ultrasonic scanning apparatus

    0

    9018.13.00

    - - Magnetic resonance imaging apparatus

    0

    9018.14.00

    - - Scintigraphic apparatus

    0

    9018.19.00

    - - Other

    0

    9018.20.00

    - Ultra-violet or infra-red ray apparatus

    0

     

    - Syringes, needles, catheters, cannulae and the like:

     

    9018.31

    - - Syringes, with or without needles:

     

    9018.31.10

    - - - Disposable syringes

    0

    9018.31.90

    - - - Other

    0

    9018.32.00

    - - Tubular metal needles and needles for sutures

    0

    9018.39

    - - Other:

     

    9018.39.10

    - - - Catheters

    0

    9018.39.90

    - - - Other

    0

     

    - Other instruments and appliances, used in dental sciences:

     

    9018.41.00

    - - Dental drill engines, whether or not combined on a single base with other dental equipment

    0

    9018.49.00

    - - Other

    0

    9018.50.00

    - Other ophthalmic instruments and appliances

    0

    9018.90

    - Other instruments and appliances:

     

    9018.90.20

    - - Intravenous administration sets

    0

    9018.90.30

    - - Electronic instruments and appliances

    0

    9018.90.90

    - - Other

    0

     

     

     

    90.19

    Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus.

     

    9019.10

    - Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus:

     

    9019.10.10

    - - Electronic

    0

    9019.10.90

    - - Other

    0

    9019.20.00

    - Ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus

    0

     

     

     

    9020.00.00

    Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters.

    0

     

     

     

    90.21

    Orthopaedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body; hearing aids and other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability.

     

    9021.10.00

    - Orthopaedic or fracture appliances

    0

     

    - Artificial teeth and dental fittings:

     

    9021.21.00

    - - Artificial teeth

    0

    9021.29.00

    - - Other

    0

     

    - Other artificial parts of the body:

     

    9021.31.00

    - - Artificial joints

    0

    9021.39.00

    - - Other

    0

    9021.40.00

    - Hearing aids, excluding parts and accessories

    0

    9021.50.00

    - Pacemakers for stimulating heart muscles, excluding parts and accessories

    0

    9021.90.00

    - Other

    0

     

     

     

    90.22

    Apparatus based on the use of X-rays or of alpha, beta or gamma radiations, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examination or treatment tables, chairs and the like.

     

     

    - Apparatus based on the use of X-rays, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus:

     

    9022.12.00

    - - Computed tomography apparatus

    0

    9022.13.00

    - - Other, for dental uses

    0

    9022.14.00

    - - Other, for medical, surgical or veterinary uses

    0

    9022.19

    - - For other uses:

     

    9022.19.10

    - - - X-ray apparatus for the physical inspection of solder joints on printed circuit board/printed wiring board assemblies

    0

    9022.19.90

    - - - Other

    0

     

    - Apparatus based on the use of alpha, beta or gamma radiations, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus:

     

    9022.21.00

    - - For medical, surgical, dental or veterinary uses

    0

    9022.29.00

    - - For other uses

    0

    9022.30.00

    - X-ray tubes

    0

    9022.90

    - Other, including parts and accessories:

     

    9022.90.10

    - - Parts and accessories of X-ray apparatus for the physical inspection of solder joints on printed circuit assemblies

    0

    9022.90.90

    - - Other

    0

     

     

     

    9023.00.00

    Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses.

    0

     

     

     

    90.24

    Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics).

     

    9024.10

    - Machines and appliances for testing metals:

     

    9024.10.10

    - - Electrically operated

    0

    9024.10.20

    - - Not electrically operated

    0

    9024.80

    - Other machines and appliances:

     

    9024.80.10

    - - Electrically operated

    0

    9024.80.20

    - - Not electrically operated

    0

    9024.90

    - Parts and accessories:

     

    9024.90.10

    - - For electrically operated machines and appliances

    0

    9024.90.20

    - - For non-electrically operated machines and appliances

    0

     

     

     

    90.25

    Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments.

     

     

    - Thermometers and pyrometers, not combined with other instruments:

     

    9025.11.00

    - - Liquid-filled, for direct reading

    0

    9025.19

    - - Other:

     

     

    - - - Electrically operated:

     

    9025.19.11

    - - - - Temperature gauges for motor vehicles

    0

    9025.19.19

    - - - - Other

    0

    9025.19.20

    - - - Not electrically operated

    0

    9025.80

    - Other instruments:

     

    9025.80.20

    - - Electrically operated

    0

    9025.80.30

    - - Not electrically operated

    0

    9025.90

    - Parts and accessories:

     

    9025.90.10

    - - For electrically operated instruments

    0

    9025.90.20

    - - For non-electrically operated instruments

    0

     

     

     

    90.26

    Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of heading 90.14, 90.15, 90.28 or 90.32.

     

    9026.10

    - For measuring or checking the flow or level of liquids:

     

    9026.10.10

    - - Level gauges for motor vehicles, electrically operated

    0

    9026.10.20

    - - Level gauges for motor vehicles, not electrically operated

    0

    9026.10.30

    - - Other, electrically operated

    0

    9026.10.90

    - - Other, not electrically operated

    0

    9026.20

    - For measuring or checking pressure:

     

    9026.20.10

    - - Pressure gauges for motor vehicles, electrically operated

    0

    9026.20.20

    - - Pressure gauges for motor vehicles, not electrically operated

    0

    9026.20.30

    - - Other, electrically operated

    0

    9026.20.40

    - - Other, not electrically operated

    0

    9026.80

    - Other instruments or apparatus:

     

    9026.80.10

    - - Electrically operated

    0

    9026.80.20

    - - Not electrically operated

    0

    9026.90

    - Parts and accessories:

     

    9026.90.10

    - - For electrically operated instruments and apparatus

    0

    9026.90.20

    - - For non-electrically operated instruments and apparatus

    0

     

     

     

    90.27

    Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes.

     

    9027.10

    - Gas or smoke analysis apparatus:

     

    9027.10.10

    - - Electrically operated

    0

    9027.10.20

    - - Not electrically operated

    0

    9027.20

    - Chromatographs and electrophoresis instruments:

     

    9027.20.10

    - - Electrically operated

    0

    9027.20.20

    - - Not electrically operated

    0

    9027.30

    - Spectrometers, spectrophotometers and spectrographs using optical radiations (UV, visible, IR):

     

    9027.30.10

    - - Electrically operated

    0

    9027.30.20

    - - Not electrically operated

    0

    9027.50

    - Other instruments and apparatus using optical radiations (UV, visible, IR):

     

    9027.50.10

    - - Electrically operated

    0

    9027.50.20

    - - Not electrically operated

    0

    9027.80

    - Other instruments and apparatus:

     

    9027.80.10

    - - Exposure meters

    0

    9027.80.30

    - - Other, electrically operated

    0

    9027.80.40

    - - Other, not electrically operated

    0

    9027.90

    - Microtomes; parts and accessories:

     

    9027.90.10

    - - Parts and accessories, including printed circuit assemblies for products of heading 90.27, other than for gas or smoke analysis apparatus or microtomes

    0

     

    - - Other:

     

    9027.90.91

    - - - Electrically operated

    0

    9027.90.99

    - - - Other

    0

     

     

     

    90.28

    Gas, liquid or electricity supply or production meters, including calibrating meters therefor.

     

    9028.10

    - Gas meters:

     

    9028.10.10

    - - Gas meters of a kind mounted on gas containers

    10

    9028.10.90

    - - Other

    0

    9028.20

    - Liquid meters:

     

    9028.20.20

    - - Water meters

    10

    9028.20.90

    - - Other

    0

    9028.30

    - Electricity meters:

     

    9028.30.10

    - - Kilowatt hour meters

    25

    9028.30.90

    - - Other

    25

    9028.90

    - Parts and accessories:

     

    9028.90.10

    - - Water meter housings or bodies

    0

    9028.90.90

    - - Other

    0

     

     

     

    90.29

    Revolution counters, production counters, taximeters, mileometers, pedometers and the like; speed indicators and tachometers, other than those of heading 90.14 or 90.15; stroboscopes.

     

    9029.10

    - Revolution counters, production counters, taximeters, mileometers, pedometers and the like:

     

    9029.10.20

    - - Taximeters

    20

    9029.10.90

    - - Other

    0

    9029.20

    - Speed indicators and tachometers; stroboscopes:

     

    9029.20.10

    - - Speedometers for motor vehicles

    20

    9029.20.20

    - - Tachometers for motor vehicles

    0

    9029.20.90

    - - Other

    0

    9029.90

    - Parts and accessories:

     

    9029.90.10

    - - Of goods of subheading 9029.10 or of stroboscopes of subheading 9029.20

    0

    9029.90.20

    - - Of other goods of subheading 9029.20

    0

     

     

     

    90.30

    Oscilloscopes, spectrum analysers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading 90.28; instruments and apparatus for measuring or detecting alpha, beta, gamma, X-ray, cosmic or other ionising radiations.

     

    9030.10.00

    - Instruments and apparatus for measuring or detecting ionising radiations

    0

    9030.20.00

    - Oscilloscopes and oscillographs

    0

     

    - Other instruments and apparatus, for measuring or checking voltage, current, resistance or power:

     

    9030.31.00

    - - Multimeters without a recording device

    0

    9030.32.00

    - - Multimeters with a recording device

    0

    9030.33

    - - Other, without a recording device:

     

    9030.33.10

    - - - Instruments and apparatus for measuring or checking voltage, current, resistance or power on printed circuit boards/printed wiring boards or printed circuit assemblies

    0

    9030.33.20

    - - - Impedance-measuring instruments and apparatus designed to provide visual and/or audible warning of electrostatic discharge conditions that can damage electronic circuits; apparatus for testing electrostatic control equipment and electrostatic grounding devices/fixtures

    0

    9030.33.30

    - - - Ammeters and voltmeters for motor vehicles

    0

    9030.33.90

    - - - Other

    0

    9030.39.00

    - - Other, with a recording device

    0

    9030.40.00

    - Other instruments and apparatus, specially designed for telecommunications (for example, cross-talk meters, gain measuring instruments, distortion factor meters, psophometers)

    0

     

    - Other instruments and apparatus:

     

    9030.82

    - - For measuring or checking semiconductor wafers or devices:

     

    9030.82.10

    - - - Wafer probers

    0

    9030.82.90

    - - - Other

    0

    9030.84

    - - Other, with a recording device:

     

    9030.84.10

    - - - Instruments and apparatus for measuring or checking electrical quantities on printed circuit boards/printed wiring boards and printed circuit assemblies

    0

    9030.84.90

    - - - Other

    0

    9030.89

    - - Other:

     

    9030.89.10

    - - - Instruments and apparatus, without a recording device, for measuring or checking electrical quantities on printed circuit boards/printed wiring boards and printed circuit assemblies, other than those covered within subheading 9030.39

    0

    9030.89.90

    - - - Other

    0

    9030.90

    - Parts and accessories:

     

    9030.90.10

    - - Parts and accessories (including printed circuit assemblies) of goods of subheading 9030.40 or 9030.82

    0

    9030.90.30

    - - Parts and accessories of optical instruments and appliances for measuring or checking printed circuit boards/printed wiring boards and printed circuit assemblies

    0

    9030.90.40

    - - Parts and accessories of other instruments and apparatus for measuring or checking electrical quantities on printed circuit boards/printed wiring boards and printed circuit assemblies

    0

    9030.90.90

    - - Other

    0

     

     

     

    90.31

    Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this Chapter; profile projectors.

     

    9031.10

    - Machines for balancing mechanical parts:

     

    9031.10.10

    - - Electrically operated

    0

    9031.10.20

    - - Not electrically operated

    0

    9031.20

    - Test benches:

     

    9031.20.10

    - - Electrically operated

    0

    9031.20.20

    - - Not electrically operated

    0

     

    - Other optical instruments and appliances:

     

    9031.41.00

    - - For inspecting semiconductor wafers or devices or for inspecting photomasks or reticles used in manufacturing semiconductor devices

    0

    9031.49

    - - Other:

     

    9031.49.10

    - - - Optical instruments and appliances for measuring surface particulate contamination on semiconductor wafers

    0

    9031.49.20

    - - - Optical error verification and repair apparatus for printed circuit boards/printed wiring boards and printed circuit assemblies

    0

    9031.49.30

    - - - Other optical instruments and appliances for measuring or checking printed circuit boards/printed wiring boards and printed circuit assemblies

    0

    9031.49.90

    - - - Other

    0

    9031.80

    - Other instruments, appliances and machines:

     

    9031.80.10

    - - Cable testers

    0

    9031.80.90

    - - Other

    0

    9031.90

    - Parts and accessories:

     

     

    - - For electrically operated equipment:

     

    9031.90.11

    - - - Parts and accessories including printed circuit assemblies of optical instruments and appliances for inspecting semiconductor wafers or devices or for inspecting masks, photomasks or reticles used in manufacturing semiconductor devices; parts and accessories of optical instruments and appliances for measuring surface particulate contamination on semiconductor wafers

    0

    9031.90.12

    - - - Of optical error verification and repair apparatus for printed circuit boards/printed wiring boards and printed circuit assemblies

    0

    9031.90.13

    - - - Of other optical instruments and appliances for measuring or checking printed circuit boards/printed wiring boards and printed circuit assemblies

    0

    9031.90.19

    - - - Other

    0

    9031.90.20

    - - For non-electrically operated equipment

    0

     

     

     

    90.32

    Automatic regulating or controlling instruments and apparatus.

     

    9032.10

    - Thermostats:

     

    9032.10.10

    - - Electrically operated

    0

    9032.10.20

    - - Not electrically operated

    0

    9032.20

    - Manostats:

     

    9032.20.10

    - - Electrically operated

    20

    9032.20.20

    - - Not electrically operated

    20

     

    - Other instruments and apparatus:

     

    9032.81.00

    - - Hydraulic or pneumatic

    0

    9032.89

    - - Other:

     

    9032.89.10

    - - - Instruments and apparatus incorporating or working in conjunction with an automatic data processing machine, for automatically regulating or controlling the propulsion, ballast or cargo handling systems of ships

    0

    9032.89.20

    - - - Automatic instruments and apparatus for regulating or controlling chemical or electrochemical solutions in the manufacture of printed circuit boards/printed wiring boards or printed circuit assemblies

    0

     

    - - - Other, electrically operated:

     

    9032.89.31

    - - - - Automatic regulating voltage units (stabilisers)

    0

    9032.89.39

    - - - - Other

    0

    9032.89.90

    - - - Other

    0

    9032.90

    - Parts and accessories:

     

    9032.90.10

    - - Of goods of subheading 9032.89.10

    0

    9032.90.20

    - - Of goods of subheading 9032.89.20

    0

    9032.90.30

    - - Of other electrically operated goods

    0

    9032.90.90

    - - Other

    0

     

     

     

    90.33

    Parts and accessories (not specified or included elsewhere in this Chapter) for machines, appliances, instruments or apparatus of Chapter 90.

     

    9033.00.10

    - For electrically operated instruments

    0

    9033.00.20

    - For non-electrically operated instruments

    0

    Chapter 91

    Clocks and watches and parts thereof

    Notes.

    1. This Chapter does not cover:

    (a) Clock or watch glasses or weights (classified according to their constituent material);

    (b) Watch chains (heading 71.13 or 71.17, as the case may be);

    (c) Parts of general use defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39) or of precious metal or metal clad with precious metal (generally heading 71.15); clock or watch springs are, however, to be classified as clock or watch parts (heading 91.14);

    (d) Bearing balls (heading 73.26 or 84.82, as the case may be);

    (e) Articles of heading 84.12 constructed to work without an escapement;

    (f) Ball bearings (heading 84.82); or

    (g) Articles of Chapter 85, not yet assembled together or with other components into watch or clock movements or into articles suitable for use solely or principally as parts of such movements (Chapter 85).

    2. Heading 91.01 covers only watches with case wholly of precious metal or of metal clad with precious metal, or of the same materials combined with natural or cultured pearls, or precious or semi-precious stones (natural, synthetic or reconstructed) of headings 71.01 to 71.04. Watches with case of base metal inlaid with precious metal fall in heading 91.02.

    3. For the purposes of this Chapter, the expression “watch movements” means devices regulated by a balance-wheel and hairspring, quartz crystal or any other system capable of determining intervals of time, with a display or a system to which a mechanical display can be incorporated. Such watch movements shall not exceed 12 mm in thickness and 50 mm in width, length or diameter.

    4. Except as provided in Note 1, movements and other parts suitable for use both in clocks or watches and in other articles (for example, precision instruments) are to be classified in this Chapter.

    Code

    Description

    Rate
    (%)

     

     

     

    91.01

    Wrist-watches, pocket-watches and other watches, including stop-watches, with case of precious metal or of metal clad with precious metal.

     

     

    - Wrist-watches, electrically operated, whether or not incorporating a stop-watch facility:

     

    9101.11.00

    - - With mechanical display only

    15

    9101.19.00

    - - Other

    20

     

    - Other wrist-watches, whether or not incorporating a stop-watch facility:

     

    9101.21.00

    - - With automatic winding

    15

    9101.29.00

    - - Other

    20

     

    - Other:

     

    9101.91.00

    - - Electrically operated

    20

    9101.99.00

    - - Other

    20

     

     

     

    91.02

    Wrist-watches, pocket-watches and other watches, including stop-watches, other than those of heading 91.01.

     

     

    - Wrist-watches, electrically operated, whether or not incorporating a stop-watch facility:

     

    9102.11.00

    - - With mechanical display only

    15

    9102.12.00

    - - With opto-electronic display only

    20

    9102.19.00

    - - Other

    20

     

    - Other wrist-watches, whether or not incorporating a stop-watch facility:

     

    9102.21.00

    - - With automatic winding

    15

    9102.29.00

    - - Other

    20

     

    - Other:

     

    9102.91

    - - Electrically operated:

     

    9102.91.10

    - - - Stop-watches

    20

    9102.91.90

    - - - Other

    20

    9102.99.00

    - - Other

    20

     

     

     

    91.03

    Clocks with watch movements, excluding clocks of heading 91.04.

     

    9103.10.00

    - Electrically operated

    20

    9103.90.00

    - Other

    20

     

     

     

    91.04

    Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels.

     

    9104.00.10

    - For vehicles

    10

    9104.00.20

    - For aircraft

    0

    9104.00.30

    - For vessels

    0

    9104.00.90

    - Other

    0

     

     

     

    91.05

    Other clocks.

     

     

    - Alarm clocks:

     

    9105.11.00

    - - Electrically operated

    25

    9105.19.00

    - - Other

    25

     

    - Wall clocks:

     

    9105.21.00

    - - Electrically operated

    25

    9105.29.00

    - - Other

    25

     

    - Other:

     

    9105.91

    - - Electrically operated:

     

    9105.91.10

    - - - Marine choronometers

    10

    9105.91.90

    - - - Other

    25

    9105.99

    - - Other:

     

    9105.99.10

    - - - Marine choronometers

    10

    9105.99.90

    - - - Other

    25

     

     

     

    91.06

    Time of day recording apparatus and apparatus for measuring, recording or otherwise indicating intervals of time, with clock or watch movement or with synchronous motor (for example, time-registers, time-recorders).

     

    9106.10.00

    - Time-registers; time-recorders

    5

    9106.90

    - Other:

     

    9106.90.10

    - - Parking meters

    5

    9106.90.90

    - - Other

    5

     

     

     

    9107.00.00

    Time switches with clock or watch movement or with synchronous motor.

    5

     

     

     

    91.08

    Watch movements, complete and assembled.

     

     

    - Electrically operated:

     

    9108.11.00

    - - With mechanical display only or with a device to which a mechanical display can be incorporated

    20

    9108.12.00

    - - With opto-electronic display only

    20

    9108.19.00

    - - Other

    20

    9108.20.00

    - With automatic winding

    20

    9108.90.00

    - Other

    20

     

     

     

    91.09

    Clock movements, complete and assembled.

     

    9109.10.00

    - Electrically operated

    20

    9109.90.00

    - Other

    20

     

     

     

    91.10

    Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements.

     

     

    - Of watches:

     

    9110.11.00

    - - Complete movements, unassembled or partly assembled (movement sets)

    20

    9110.12.00

    - - Incomplete movements, assembled

    20

    9110.19.00

    - - Rough movements

    20

    9110.90.00

    - Other

    20

     

     

     

    91.11

    Watch cases and parts thereof.

     

    9111.10.00

    - Cases of precious metal or of metal clad with precious metal

    20

    9111.20.00

    - Cases of base metal, whether or not gold

    20

    9111.80.00

    - Other cases

    20

    9111.90.00

    - Parts

    20

     

     

     

    91.12

    Clock cases and cases of a similar type for other goods of this Chapter, and parts thereof.

     

    9112.20.00

    - Cases

    20

    9112.90.00

    - Parts

    20

     

     

     

    91.13

    Watch straps, watch bands and watch bracelets, and parts thereof.

     

    9113.10.00

    - Of precious metal or of metal clad with precious metal

    20

    9113.20.00

    - Of base metal, whether or not gold- or silver-plated

    20

    9113.90.00

    - Other

    20

     

     

     

    91.14

    Other clock or watch parts.

     

    9114.10.00

    - Springs, including hair-springs

    20

    9114.30.00

    - Dials

    20

    9114.40.00

    - Plates and bridges

    20

    9114.90.00

    - Other

    20

    Chapter 92

    Musical instruments; parts and accessories of such articles

    Notes.

    1. This Chapter does not cover:

    (a) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);

    (b) Microphones, amplifiers, loud-speakers, head-phones, switches, stroboscopes or other accessory instruments, apparatus or equipment of Chapter 85 or 90, for use with but not incorporated in or housed in the same cabinet as instruments of this Chapter;

    (c) Toy instruments or apparatus (heading 95.03);

    (d) Brushes for cleaning musical instruments (heading 96.03); or

    (e) Collectors' pieces or antiques (heading 97.05 or 97.06).

    2. Bows and sticks and similar devices used in playing the musical instruments of heading 92.02 or 92.06 presented with such instruments in numbers normal thereto and clearly intended for use therewith, are to be classified in the same heading as the relative instruments.

    Cards, discs and rolls of heading 92.09 presented with an instrument are to be treated as separate articles and not as forming a part of such instrument.

    Code

    Description

    Rate
    (%)

     

     

     

    92.01

    Pianos, including automatic pianos; harpsichords and other keyboard stringed instruments.

     

    9201.10.00

    - Upright pianos

    3

    9201.20.00

    - Grand pianos

    3

    9201.90.00

    - Other

    3

     

     

     

    92.02

    Other string musical instruments (for example, guitars, violins, harps).

     

    9202.10.00

    - Played with a bow

    3

    9202.90.00

    - Other

    3

     

     

     

    92.05

    Wind musical instruments (for example, keyboard pipe organs, accordions, clarinets, trumpets, bagpipes), other than fairground organs and mechanical street organs.

     

    9205.10.00

    - Brass-wind instruments

    3

    9205.90

    - Other:

     

    9205.90.10

    - - Keyboard pipe organs; harmoniums and similar keyboard instruments with free metal reeds

    3

    9205.90.90

    - - Other

    3

     

     

     

    9206.00.00

    Percussion musical instruments (for example, drums, xylophones, cymbals, castanets, maracas).

    3

     

     

     

    92.07

    Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions).

     

    9207.10.00

    - Keyboard instruments, other than accordions

    5

    9207.90.00

    - Other

    3

     

     

     

    92.08

    Musical boxes, fairground organs, mechanical street organs, mechanical singing birds, musical saws and other musical instruments not falling within any other heading of this Chapter; decoy calls of all kinds; whistles, call horns and other mouth-blown sound signalling instruments.

     

    9208.10.00

    - Musical boxes:

    3

    9208.90

    - Other:

     

    9208.90.10

    - - Decoy calls, whistles, call horns and other mouth-blown sound signalling instruments

    3

    9208.90.90

    - - Other

    3

     

     

     

    92.09

    Parts (for example, mechanisms for musical boxes) and accessories (for example, cards, discs and rolls for mechanical instruments) of musical instruments; metronomes, tuning forks and pitch pipes of all kinds.

     

    9209.30.00

    - Musical instrument strings

    3

     

    - Other:

     

    9209.91

    - - Parts and accessories for pianos:

     

    9209.91.10

    - - - Strung backs, keyboards and metal frames for upright pianos

    3

    9209.91.90

    - - - Other

    3

    9209.92.00

    - - Parts and accessories for the musical instruments of heading 92.02

    3

    9209.94.00

    - - Parts and accessories for the musical instruments of heading 92.07

    3

    9209.99.00

    - - Other

    3

    SECTION XIX

    ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF

    Chapter 93

    Arms and ammunition; parts and accessories thereof

    Notes.

    1. This Chapter does not cover:

    (a) Goods of Chapter 36 (for example, percussion caps, detonators, signalling flares);

    (b) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);

    (c) Armoured fighting vehicles (heading 87.10);

    (d) Telescopic sights or other optical devices suitable for use with arms, unless mounted on a firearm or presented with the firearm on which they are designed to be mounted (Chapter 90);

    (e) Bows, arrows, fencing foils or toys (Chapter 95); or

    (f) Collectors’ pieces or antiques (heading 97.05 or 97.06).

    2. 2. In heading 93.06, the reference to “parts thereof” does not include radio or radar apparatus of heading 85.26.

    Code

    Description

    Rate
    (%)

     

     

     

    93.01

    Military weapons, other than revolvers, pistols and the arms of heading 93.07.

     

    9301.10.00

    - Artillery weapons (for example, guns, howitzers and mortars)

    0

    9301.20.00

    - Rocket launchers; flame-throwers; grenade launchers; torpedo tubes and similar projectors

    0

    9301.90.00

    - Other

    0

     

     

     

    9302.00.00

    Revolvers and pistols, other than those of heading 93.03 or 93.04.

    0

     

     

     

    93.03

    Other firearms and similar devices which operate by the firing of an explosive charge (for example, sporting shotguns and rifles, muzzle-loading firearms, Very pistols and other devices designed to project only signal flares, pistols and revolvers for firing blank ammunition, captive-bolt humane killers, line-throwing guns).

     

    9303.10.00

    - Muzzle-loading firearms

    0

    9303.20.00

    - Other sporting, hunting or target-shooting shotguns, including combination shotgun-rifles

    0

    9303.30.00

    - Other sporting, hunting or target-shooting rifles

    0

    9303.90.00

    - Other

    0

     

     

     

    93.04

    Other arms (for example, spring, air or gas guns and pistols, truncheons), excluding those of heading 93.07.

     

    9304.00.10

    - Air guns, operating at a pressure of less than 7 kgf/cm2

    30

    9304.00.90

    - Other

    0

     

     

     

    93.05

    Parts and accessories of articles of headings 93.01 to 93.04.

     

    9305.10.00

    - Of revolvers or pistols

    0

    9305.20.00

    - Of shotguns or rifles of heading 93.03

    0

     

    - Other:

     

    9305.91

    - - Of military weapons of heading 93.01:

     

    9305.91.10

    - - - Of leather or textile material

    0

    9305.91.90

    - - - Other

    0

    9305.99

    - - Other:

     

     

    - - - Of goods of subheading 9304.00.90:

     

    9305.99.11

    - - - - Of leather or textile material

    0

    9305.99.19

    - - - - Other

    0

     

    - - - Other:

     

    9305.99.91

    - - - - Of leather or textile material

    30

    9305.99.99

    - - - - Other

    30

     

     

     

    93.06

    Bombs, grenades, torpedoes, mines, missiles and similar munitions of war and parts thereof; cartridges and other ammunition and projectiles and parts thereof, including shot and cartridge wads.

     

     

    - Shotgun cartridges and parts thereof; air gun pellets:

     

    9306.21.00

    - - Cartridges

    0

    9306.29.00

    - - Other

    0

    9306.30

    - Other cartridges and parts thereof:

     

     

    - - For revolvers and pistols of heading 93.02:

     

    9306.30.11

    - - - .22 calibre cartridges

    0

    9306.30.19

    - - - Other

    0

    9306.30.20

    - - Cartridges for riveting or similar tools or for captive-bolt humane killers and parts thereof

    0

     

    - - Other:

     

    9306.30.91

    - - - .22 calibre cartridges

    0

    9306.30.99

    - - - Other

    0

    9306.90.00

    - Other

    0

     

     

     

    9307.00.00

    Swords, cutlasses, bayonets, lances and similar arms and parts thereof and scabbards and sheaths therefor.

    5

    SECTION XX

    MISCELLANEOUS MANUFACTURED ARTICLES

    Chapter 94

    Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings

    Notes.

    1. This Chapter does not cover:

    (a) Pneumatic or water mattresses, pillows or cushions, of Chapter 39, 40 or 63;

    (b) Mirrors designed for placing on the floor or ground (for example, cheval-glasses (swing-mirrors)) of heading 70.09;

    (c) Articles of Chapter 71;

    (d) Parts of general use as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39), or safes of heading 83.03;

    (e) Furniture specially designed as parts of refrigerating or freezing equipment of heading 84.18; furniture specially designed for sewing machines (heading 84.52);

    (f) Lamps or lighting fittings of Chapter 85;

    (g) Furniture specially designed as parts of apparatus of heading 85.18 (heading 85.18), of heading 85.19 or 85.21 (heading 85.22) or of headings 85.25 to 85.28 (heading 85.29);

    (h) Articles of heading 87.14;

    (ij) Dentists’ chairs incorporating dental appliances of heading 90.18 or dentists’ spittoons (heading 90.18);

    (k) Articles of Chapter 91 (for example, clocks and clock cases); or

    (l) Toy furniture or toy lamps or lighting fittings (heading 95.03), billiard tables or other furniture specially constructed for games (heading 95.04), furniture for conjuring tricks or decorations (other than electric garlands) such as Chinese lanterns (heading 95.05).

    2. The articles (other than parts) referred to in headings 94.01 to 94.03 are to be classified in those headings only if they are designed for placing on the floor or ground.

    The following are, however, to be classified in the above-mentioned headings even if they are designed to be hung, to be fixed to the wall or to stand one on the other:

    (a) Cupboards, bookcases, other shelved furniture (including single shelves presented with supports for fixing them to the wall) and unit furniture;

    (b) Seats and beds.

    3. (A) In headings 94.01 to 94.03 references to parts of goods do not include references to sheets or slabs (whether or not cut to shape but not combined with other parts) of glass (including mirrors), marble or other stone or of any other material referred to in Chapter 68 or 69.

    (B) Goods described in heading 94.04, presented separately, are not to be classified in heading 94.01, 94.02 or 94.03 as parts of goods.

    4. For the purposes of heading 94.06, the expression “prefabricated buildings” means buildings which are finished in the factory or put up as elements, presented together, to be assembled on site, such as housing or worksite accommodation, offices, schools, shops, sheds, garages or similar buildings.

    Code

    Description

    Rate
    (%)

     

     

     

    94.01

    Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof.

     

    9401.10.00

    - Seats of a kind used for aircraft

    0

    9401.20

    - Seats of a kind used for motor vehicles:

     

    9401.20.10

    - - For vehicles of heading 87.02, 87.03 or 87.04

    25

    9401.20.90

    - - Other

    25

    9401.30.00

    - Swivel seats with variable height adjustment

    25

    9401.40.00

    - Seats other than garden seats or camping equipment, convertible into beds

    25

     

    - Seats of cane, osier, bamboo or similar materials:

     

    9401.51.00

    - - Of bamboo or rattan

    25

    9401.59.00

    - - Other

    25

     

    - Other seats, with wooden frames:

     

    9401.61.00

    - - Upholstered

    25

    9401.69.00

    - - Other

    25

     

    - Other seats, with metal frames:

     

    9401.71.00

    - - Upholstered

    25

    9401.79.00

    - - Other

    25

    9401.80.00

    - Other seats

    25

    9401.90

    - Parts:

     

    9401.90.10

    - - Of seats of subheading 9401.10.00

    0

     

    - - Of seats of subheading 9401.20:

     

    9401.90.31

    - - - Headrest stiffeners for seats of subheading 9401.20.10

    20

    9401.90.39

    - - - Other

    20

    9401.90.40

    - - Of seats of subheading 9401.30.00

    20

     

    - - Other:

     

    9401.90.92

    - - - Of plastics

    20

    9401.90.99

    - - - Other

    20

     

     

     

    94.02

    Medical, surgical, dental or veterinary furniture (for example, operating tables, examination tables, hospital beds with mechanical fittings, dentists’ chairs); barbers’ chairs and similar chairs, having rotating as well as both reclining and elevating movements; parts of the foregoing articles.

     

    9402.10

    - Dentists’, barbers’ or similar chairs and parts thereof:

     

    9402.10.10

    - - Dentists' chairs and parts thereof

    0

    9402.10.30

    - - Barbers’ chairs and parts thereof

    0

    9402.10.90

    - - Other

    0

    9402.90

    - Other:

     

    9402.90.10

    - - Furniture specially designed for medical, surgical or veterinary purposes and parts thereof

    0

    9402.90.90

    - - Other

    0

     

     

     

    94.03

    Other furniture and parts thereof.

     

    9403.10.00

    - Metal furniture of a kind used in offices

    20

    9403.20

    - Other metal furniture:

     

    9403.20.10

    - - Fume cupboards

    15

    9403.20.90

    - - Other

    10

    9403.30.00

    - Wooden furniture of a kind used in offices

    25

    9403.40.00

    - Wooden furniture of a kind used in the kitchen

    25

    9403.50.00

    - Wooden furniture of a kind used in the bedroom

    25

    9403.60

    - Other wooden furniture:

     

    9403.60.10

    - - Fume cupboards

    20

    9403.60.90

    - - Other

    25

    9403.70

    - Furniture of plastics:

     

    9403.70.10

    - - Baby walkers

    25

    9403.70.20

    - - Fume cupboards

    20

    9403.70.90

    - - Other

    20

     

    - Furniture of other materials, including cane, osier, bamboo or similar materials:

     

    9403.81.00

    - - Of bamboo or rattan

    25

    9403.89

    - - Other:

     

    9403.89.10

    - - - Fume cupboards

    20

    9403.89.90

    - - - Other

    25

    9403.90

    - Parts:

     

    9403.90.10

    - - Of baby walkers of subheading 9403.70.10

    20

    9403.90.90

    - - Other

    20

     

     

     

    94.04

    Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered.

     

    9404.10.00

    - Mattress supports

    25

     

    - Mattresses:

     

    9404.21.00

    - - Of cellular rubber or plastics, whether or not covered

    25

    9404.29

    - - Of other materials:

     

    9404.29.10

    - - - Spring mattresses

    25

    9404.29.20

    - - - Other, hyperthermia / hypothermia type

    25

    9404.29.90

    - - - Other

    25

    9404.30.00

    - Sleeping bags

    25

    9404.90

    - Other:

     

    9404.90.10

    - - Quilts, bedspreads and mattress-protectors

    20

    9404.90.90

    - - Other

    20

     

     

     

    94.05

    Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included.

     

    9405.10

    - Chandeliers and other electric ceiling or wall lighting fittings, excluding those of a kind used for lighting public open spaces or thoroughfares:

     

    9405.10.20

    - - Lamps for operating rooms

    0

     

    - - Other:

     

    9405.10.30

    - - - Spotlights

    5

    9405.10.40

    - - - Fluorescent lamps and lighting fittings

    20

    9405.10.90

    - - - Other

    30

    9405.20

    - Electric table, desk, bedside or floor-standing lamps:

     

    9405.20.10

    - - Lamps for operating rooms

    0

    9405.20.90

    - - Other

    25

    9405.30.00

    - Lighting sets of a kind used for Christmas trees

    25

    9405.40

    - Other electric lamps and lighting fittings:

     

    9405.40.20

    - - Searchlights

    25

    9405.40.40

    - - Other spotlights

    5

    9405.40.50

    - - Other, of a kind used for lighting public open spaces or thoroughfares

    20

    9405.40.60

    - - Other exterior lighting

    20

    9405.40.70

    - - Non-flashing aerodrome beacons; lamps for railway rolling stock, locomotives, aircraft, ships, or lighthouses, of base metal

    5

    9405.40.80

    - - Pilot lamps with fittings for electro-thermic domestic appliances of heading 85.16

    10

     

    - - Other:

     

    9405.40.91

    - - - Fibre-optic headband lamps of a kind designed for medical use

    0

    9405.40.99

    - - - Other

    10

    9405.50

    - Non-electrical lamps and lighting fittings:

     

     

    - - Of oil-burning type:

     

    9405.50.11

    - - - Of brass of a kind used for religious rites

    25

    9405.50.19

    - - - Other

    25

    9405.50.40

    - - Hurricane lamps

    25

    9405.50.90

    - - Other

    5

    9405.60

    - Illuminated signs, illuminated name-plates and the like:

     

    9405.60.10

    - - Warning signs, street name signs, road and traffic signs

    20

    9405.60.90

    - - Other

    20

     

    - Parts:

     

    9405.91

    - - Of glass:

     

    9405.91.10

    - - - For lamps for operating rooms

    0

    9405.91.20

    - - - For spotlights

    5

    9405.91.40

    - - - Globes or chimneys

    20

    9405.91.50

    - - - For searchlights

    20

    9405.91.90

    - - - Other

    5

    9405.92

    - - Of plastics:

     

    9405.92.10

    - - - For lamps for operating rooms

    0

    9405.92.20

    - - - For spotlights

    5

    9405.92.30

    - - - For searchlights

    20

    9405.92.90

    - - - Other

    5

    9405.99

    - - Other:

     

    9405.99.10

    - - - Lampshades of textile material

    20

    9405.99.20

    - - - Lampshades of other material

    20

    9405.99.30

    - - - Of lamps of subheading 9405.50.11 or 9405.50.19

    20

    9405.99.40

    - - - For searchlights or spotlights

    20

    9405.99.90

    - - - Other

    20

     

     

     

    94.06

    Prefabricated buildings.

     

     

    - Greenhouses fitted with mechanical or thermal equipment:

     

    9406.00.11

    - - Of plastics

    3

    9406.00.19

    - - Other

    3

     

    - Other prefabricated buildings:

     

    9406.00.92

    - - Of wood

    15

    9406.00.94

    - - Of iron or steel

    15

    9406.00.95

    - - Of plastics or of aluminium

    15

    9406.00.96

    - - Of concrete or of artificial stone

    15

    9406.00.99

    - - Other

    15

    Chapter 95

    Toys, games and sports requisites; parts and accessories thereof

    Notes.

    1. This Chapter does not cover:

    (a) Candles (heading 34.06);

    (b) Fireworks or other pyrotechnic articles of heading 36.04;

    (c) Yarns, monofilament, cords or gut or the like for fishing, cut to length but not made up into fishing lines, of Chapter 39, heading 42.06 or Section XI;

    (d) Sports bags or other containers of heading 42.02, 43.03 or 43.04;

    (e) Sports clothing or fancy dress, of textiles, of Chapter 61 or 62;

    (f) Textile flags or bunting, or sails for boats, sailboards or land craft, of Chapter 63;

    (g) Sports footwear (other than skating boots with ice or roller skates attached) of Chapter 64, or sports headgear of Chapter 65;

    (h) Walking-sticks, whips, riding-crops or the like (heading 66.02), or parts thereof (heading 66.03);

    (ij) Unmounted glass eyes for dolls or other toys, of heading 70.18;

    (k) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);

    (l) Bells, gongs or the like of heading 83.06;

    (m) Pumps for liquids (heading 84.13), filtering or purifying machinery and apparatus for liquids or gases (heading 84.21), electric motors (heading 85.01), electric transformers (heading 85.04), discs, tapes, solid-state non-volatile storage devices, "smart cards" and other media for the recording of sound or of other phenomena, whether or not recorded (heading 85.23), radio remote control apparatus (heading 85.26) or cordless infrared remote control devices (heading 85.43);

    (n) Sports vehicles (other than bobsleighs, toboggans and the like) of Section XVII;

    (o) Children’s bicycles (heading 87.12);

    (p) Sports craft such as canoes and skiffs (Chapter 89), or their means of propulsion (Chapter 44 for such articles made of wood);

    (q) Spectacles, goggles or the like, for sports or outdoor games (heading 90.04);

    (r) Decoy calls or whistles (heading 92.08);

    (s) Arms or other articles of Chapter 93;

    (t) Electric garlands of all kinds (heading 94.05);

    (u) Racket strings, tents or other camping goods, or gloves, mittens and mitts (classified according to their constituent material); or

    (v) Tableware, kitchenware, toilet articles, carpets and other textile floor coverings, apparel, bed linen, table linen, toilet linen, kitchen linen and similar articles having a utilitarian function (classified according to their constituent material).

    2. This Chapter includes articles in which natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed), precious metal or metal clad with precious metal constitute only minor constituents.

    3. Subject to Note 1 above, parts and accessories which are suitable for use solely or principally with articles of this Chapter are to be classified with those articles.

    4. Subject to the provisions of Note 1 above, heading 95.03 applies, inter alia, to articles of this heading combined with one or more items, which cannot be considered as sets under the terms of General Interpretative Rule 3 (b), and which, if presented separately, would be classified in other headings, provided the articles are put up together for retail sale and the combinations have the essential character of toys.

    5. Heading 95.03 does not cover articles which, on account of their design, shape or constituent material, are identifiable as intended exclusively for animals, for example, “pet toys” (classification in their own appropriate heading).

    Subheading Notes.

    1. Subheading 9504.50 covers:

    (a) Video game consoles from which the image is reproduced on a television receiver, a monitor or other external screen or surface; or

    (b) Video game machines having a self-contained video screen, whether or not portable.

    This subheading does not cover video game consoles or machines operated by coins, banknotes, bank cards, tokens or by any other means of payment (subheading 9504.30).

    Code

    Description

    Rate
    (%)

     

     

     

    95.03

    Tricycles, scooters, pedal cars and similar wheeled toys; dolls' carriages; dolls; other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds.

     

    9503.00.10

    - Tricycles, scooters, pedal cars and similar wheeled toys; dolls' carriages

    10

     

    - Dolls:

     

    9503.00.21

    - - Dolls, whether or not dressed

    10

     

    - - Parts and accessories:

     

    9503.00.22

    - - - Garments and garment accessories; footwear and headgear

    10

    9503.00.29

    - - - Other

    10

    9503.00.30

    - Electric trains, including tracks, signals and other accessories therefor

    10

    9503.00.40

    - Reduced size ("scale") models and similar recreational models, working or not

    10

    9503.00.50

    - Other construction sets and constructional toys, of materials other than plastics

    20

    9503.00.60

    - Stuffed toys representing animals or non-human creatures

    20

    9503.00.70

    - Puzzles of all kinds

    10

     

    - Other:

     

    9503.00.91

    - - Numerical, alphabetical or animal blocks or cut-outs; word builder sets; word making and talking sets; toy printing sets ; toy counting frames (abaci); toy sewing machines; toy typewriters

    20

    9503.00.92

    - - Skipping ropes

    20

    9503.00.93

    - - Marbles

    20

    9503.00.99

    - - Other

    20

     

     

     

    95.04

    Video game consoles and machines, articles for funfair, table or parlour games, including pintables, billiards, special tables for casino games and automatic bowling alley equipment.

     

    9504.20

    - Articles and accessories for billiards of all kinds:

     

    9504.20.20

    - - Tables for billiards of all kinds

    25

    9504.20.30

    - - Billiard chalks

    20

    9504.20.90

    - - Other

    25

    9504.30

    - Other games, operated by coins, banknotes, bank cards, tokens or by any other means of payment, other than automatic bowling alley equipment:

     

    9504.30.10

    - - Pintables or slot machines

    20

    9504.30.20

    - - Parts of wood, paper or plastics

    20

    9504.30.90

    - - Other

    20

    9504.40.00

    - Playing cards

    25

    9504.50.00

    - Video game consoles and machines, other than those of subheading 9504.30

    20

    9504.90

    - Other:

     

    9504.90.10

    - - Bowling requisites of all kinds

    25

    9504.90.20

    - - Darts and parts and accessories therefor

    25

     

    - - Gambling equipment and paraphernalia:

     

    9504.90.31

    - - - Tables designed for use with casino games

    25

    9504.90.39

    - - - Other

    25

     

    - - Other:

     

     

    - - - Tables designed for games:

     

    9504.90.92

    - - - - Of wood or of plastics

    25

    9504.90.93

    - - - - Other

    25

     

    - - - Other:

     

    9504.90.94

    - - - - Of wood or of plastics

    25

    9504.90.99

    - - - - Other

    25

     

     

     

    95.05

    Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes.

     

    9505.10.00

    - Articles for Christmas festivities

    25

    9505.90.00

    - Other

    25

     

     

     

    95.06

    Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table-tennis) or outdoor games, not specified or included elsewhere in this Chapter; swimming pools and paddling pools.

     

     

    - Snow-skis and other snow-ski equipment:

     

    9506.11.00

    - - Skis

    5

    9506.12.00

    - - Ski-fastenings (ski-bindings)

    5

    9506.19.00

    - - Other

    5

     

    - Water-skis, surf-boards, sailboards and other water-sport equipment:

     

    9506.21.00

    - - Sailboards

    5

    9506.29.00

    - - Other

    5

     

    - Golf clubs and other golf equipment:

     

    9506.31.00

    - - Clubs, complete

    5

    9506.32.00

    - - Balls

    5

    9506.39.00

    - - Other

    5

    9506.40

    - Articles and equipment for table-tennis:

     

    9506.40.10

    - - Tables

    5

    9506.40.90

    - - Other

    5

     

    - Tennis, badminton or similar rackets, whether or not strung:

     

    9506.51.00

    - - Lawn-tennis rackets, whether or not strung

    5

    9506.59.00

    - - Other

    5

     

    - Balls, other than golf balls and table-tennis balls:

     

    9506.61.00

    - - Lawn-tennis balls

    5

    9506.62.00

    - - Inflatable

    5

    9506.69.00

    - - Other

    5

    9506.70.00

    - Ice skates and roller skates, including skating boots with skates attached

    5

     

    - Other:

     

    9506.91.00

    - - Articles and equipment for general physical exercise, gymnastics or athletics

    5

    9506.99.00

    - - Other

    5

     

     

     

    95.07

    Fishing rods, fish-hooks and other line fishing tackle; fish landing nets, butterfly nets and similar nets; decoy “birds” (other than those of heading 92.08 or 97.05) and similar hunting or shooting requisites.

     

    9507.10.00

    - Fishing rods

    5

    9507.20.00

    - Fish-hooks, whether or not snelled

    5

    9507.30.00

    - Fishing reels

    5

    9507.90.00

    - Other

    5

     

     

     

    95.08

    Roundabouts, swings, shooting galleries and other fairground amusements; travelling circuses and traveling menageries; travelling theatres.

     

    9508.10.00

    - Travelling circuses and travelling menageries

    10

    9508.90.00

    - Other

    10

    Chapter 96

    Miscellaneous manufactured articles

    Notes.

    1. This Chapter does not cover:

    (a) Pencils for cosmetic or toilet uses (Chapter 33);

    (b) Articles of Chapter 66 (for example, parts of umbrellas or walking-sticks);

    (c) Imitation jewellery (heading 71.17);

    (d) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);

    (e) Cutlery or other articles of Chapter 82 with handles or other parts of carving or moulding materials; heading 96.01 or 96.02 applies, however, to separately presented handles or other parts of such articles;

    (f) Articles of Chapter 90 (for example, spectacle frames (heading 90.03), mathematical drawing pens (heading 90.17), brushes of a kind specialised for use in dentistry or for medical, surgical or veterinary purposes (heading 90.18));

    (g) Articles of Chapter 91 (for example, clock or watch cases);

    (h) Musical instruments or parts or accessories thereof (Chapter 92);

    (ij) Articles of Chapter 93 (arms and parts thereof);

    (k) Articles of Chapter 94 (for example, furniture, lamps and lighting fittings);

    (l) Articles of Chapter 95 (toys, games, sports requisites); or

    (m) Works of art, collectors’ pieces or antiques (Chapter 97).

    2. In heading 96.02 the expression “vegetable or mineral carving material” means:

    (a) Hard seeds, pips, hulls and nuts and similar vegetable materials of a kind used for carving (for example, corozo and dom);

    (b) Amber, meerschaum, agglomerated amber and agglomerated meerschaum, jet and mineral substitutes for jet.

    3. In heading 96.03 the expression “prepared knots and tufts for broom or brush making” applies only to unmounted knots and tufts of animal hair, vegetable fibre or other material, which are ready for incorporation without division in brooms or brushes, or which require only such further minor processes as trimming to shape at the top, to render them ready for such incorporation.

    4. 96.06 or 96.15, remain classified in the Chapter whether or not composed wholly or partly of precious metal or metal clad with precious metal, of natural or cultured pearls, or precious or semi-precious stones (natural, synthetic or reconstructed). However, headings 96.01 to 96.06 and 96.15 include articles in which natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed), precious metal or metal clad with precious metal constitute only minor constituents.

    Code

    Description

    Rate
    (%)

     

     

     

    96.01

    Worked ivory, bone, tortoise-shell, horn, antlers, coral, mother-of-pearl and other animal carving material, and articles of these materials (including articles obtained by moulding).

     

    9601.10.00

    - Worked ivory and articles of ivory

    25

    9601.90

    - Other:

     

    9601.90.10

    - - Worked mother-of-pearl or tortoise-shell and articles of the foregoing

    25

     

    - - Other:

     

    9601.90.91

    - - - Cigar or cigarette cases, tobacco jars; ornamental articles

    25

    9601.90.99

    - - - Other

    25

     

     

     

    96.02

    Worked vegetable or mineral carving material and articles of these materials; moulded or carved articles of wax, of stearin, of natural gums or natural resins or of modelling pastes, and other moulded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of heading 35.03) and articles of unhardened gelatin.

     

    9602.00.10

    - Gelatin capsules for pharmaceutical products

    10

    9602.00.20

    - Cigar or cigarette cases, tobacco jars; ornamental articles

    20

    9602.00.90

    - Other

    20

     

     

     

    96.03

    Brooms, brushes (including brushes consituting parts of machines, appliances or vehicles), hand-operated mechanical floor sweepers, not motorised, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees).

     

    9603.10

    - Brooms and brushes, consisting of twigs or other vegetable materials bound together, with or without handles:

     

    9603.10.10

    - - Brushes

    25

    9603.10.20

    - - Brooms

    25

     

    - Tooth brushes, shaving brushes, hair brushes, nail brushes, eyelash brushes and other toilet brushes for use on the person, including such brushes constituting parts of appliances:

     

    9603.21.00

    - - Tooth brushes, including dental-plate brushes

    25

    9603.29.00

    - - Other

    25

    9603.30.00

    - Artists’ brushes, writing brushes and similar brushes for the application of cosmetics

    25

    9603.40.00

    - Paint, distemper, varnish or similar brushes (other than brushes of subheading 9603.30); paint pads and rollers

    25

    9603.50.00

    - Other brushes constituting parts of machines, appliances or vehicles

    25

    9603.90

    - Other:

     

    9603.90.10

    - - Prepared knots and tufts for broom or brush making

    25

    9603.90.20

    - - Hand-operated mechanical floor sweepers, not motorised

    25

    9603.90.40

    - - Other brushes

    25

    9603.90.90

    - - Other

    25

     

     

     

    96.04

    Hand sieves and hand riddles.

     

    9604.00.10

    - Of metal

    25

    9604.00.90

    - Other

    25

     

     

     

    9605.00.00

    Travel sets for personal toilet, sewing or shoe or clothes cleaning.

    25

     

     

     

    96.06

    Buttons, press-fasteners, snap-fasteners and press-studs, button moulds and other parts of these articles; button blanks.

     

    9606.10

    - Press-fasteners, snap-fasteners and press-studs and parts therefor:

     

    9606.10.10

    - - Of plastics

    25

    9606.10.90

    - - Other

    25

     

    - Buttons:

     

    9606.21.00

    - - Of plastics, not covered with textile material

    25

    9606.22.00

    - - Of base metal, not covered with textile material

    25

    9606.29.00

    - - Other

    25

    9606.30

    - Button moulds and other parts of buttons; button blanks:

     

    9606.30.10

    - - Of plastics

    25

    9606.30.90

    - - Other

    25

     

     

     

    96.07

    Slide fasteners and parts thereof.

     

     

    - Slide fasteners:

     

    9607.11.00

    - - Fitted with chain scoops of base metal

    20

    9607.19.00

    - - Other

    20

    9607.20.00

    - Parts

    15

     

     

     

    96.08

    Ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens, stylograph pens and other pens; duplicating stylos; propelling or sliding pencils; pen-holders, pencil-holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 96.09.

     

    9608.10

    - Ball point pens:

     

    9608.10.10

    - - Of plastics

    25

    9608.10.90

    - - Other

    25

    9608.20.00

    - Felt tipped and other porous-tipped pens and markers

    25

    9608.30

    - Fountain pens, stylograph pens and other pens:

     

    9608.30.10

    - - Indian ink drawing pens

    25

    9608.30.90

    - - Other

    25

    9608.40.00

    - Propelling or sliding pencils

    25

    9608.50.00

    - Sets of articles from two or more of the foregoing subheadings

    25

    9608.60

    - Refills for ball point pens, comprising the ball point and ink-reservoir:

     

    9608.60.10

    - - Of plastics

    10

    9608.60.90

    - - Other

    10

     

    - Other:

     

    9608.91

    - - Pen nibs and nib points:

     

    9608.91.10

    - - - Of gold or gold-plated

    10

    9608.91.90

    - - - Other

    10

    9608.99

    - - Other:

     

    9608.99.10

    - - - Duplicating stylos

    25

     

    - - - Other:

     

    9608.99.91

    - - - - Parts of ball point pens, of plastics

    25

    9608.99.99

    - - - - Other

    25

     

     

     

    96.09

    Pencils (other than pencils of heading 96.08), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors’ chalks.

     

    9609.10

    - Pencils and crayons, with lead encased in a rigid sheath:

     

    9609.10.10

    - - Black pencils

    25

    9609.10.90

    - - Other

    25

    9609.20.00

    - Pencil leads, black or coloured

    25

    9609.90

    - Other:

     

    9609.90.10

    - - Slate pencils for school slates

    25

    9609.90.30

    - - Pencils and crayons other than those of subheading 9609.10

    25

     

    - - Other:

     

    9609.90.91

    - - - Writing or drawing chalks

    25

    9609.90.99

    - - - Other

    25

     

     

     

    96.10

    Slates and boards, with writing or drawing surfaces, whether or not framed.

     

    9610.00.10

    - School slates

    25

    9610.00.90

    - Other

    25

     

     

     

    9611.00.00

    Date, sealing or numbering stamps, and the like (including devices for printing or embossing labels), designed for operating in the hand; hand-operated composing sticks and hand printing sets incorporating such composing sticks.

    25

     

     

     

    96.12

    Typewriter or similar ribbons, inked or otherwise prepared for giving impressions, whether or not on spools or in cartridges; ink-pads, whether or not inked, with or without boxes.

     

    9612.10

    - Ribbons:

     

    9612.10.10

    - - Of textile fabric

    10

    9612.10.90

    - - Other

    10

    9612.20.00

    - Ink-pads

    5

     

     

     

    96.13

    Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints and wicks.

     

    9613.10

    - Pocket lighters, gas fuelled, non-refillable:

     

    9613.10.10

    - - Of plastics

    25

    9613.10.90

    - - Other

    25

    9613.20

    - Pocket lighters, gas fuelled, refillable:

     

    9613.20.10

    - - Of plastics

    25

    9613.20.90

    - - Other

    25

    9613.80

    - Other lighters:

     

    9613.80.10

    - - Piezo-electric lighters for stoves and ranges

    25

    9613.80.20

    - - Cigarette lighters or table lighters of plastics

    25

    9613.80.30

    - - Cigarette lighters or table lighters, other than of plastics

    25

    9613.80.90

    - - Other

    25

    9613.90

    - Parts:

     

    9613.90.10

    - - Refillable cartridges or other receptacles, which constitute parts of mechanical lighters, containing liquid fuel

    25

    9613.90.90

    - - Other

    25

     

     

     

    96.14

    Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof.

     

    9614.00.10

    - Roughly shaped blocks of wood or root for the manufacture of pipes

    25

    9614.00.90

    - Other

    25

     

     

     

    96.15

    Combs, hair-slides and the like; hair pins, curling pins, curling grips, hair-curlers and the like, other than those of heading 85.16, and parts thereof.

     

     

    - Combs, hair-slides and the like:

     

    9615.11

    - - Of hard rubber or plastics:

     

    9615.11.20

    - - - Of hard rubber

    20

    9615.11.30

    - - - Of plastics

    20

    9615.19.00

    - - Other

    20

    9615.90

    - Other:

     

     

    - - Decorative hair pins:

     

    9615.90.11

    - - - Of aluminium

    20

    9615.90.12

    - - - Of iron or steel

    20

    9615.90.13

    - - - Of plastics

    20

    9615.90.19

    - - - Other

    20

     

    - - Parts:

     

    9615.90.21

    - - - Of plastics

    20

    9615.90.22

    - - - Of iron or steel

    20

    9615.90.23

    - - - Of aluminium

    20

    9615.90.29

    - - - Other

    20

     

    - - Other:

     

    9615.90.91

    - - - Of aluminium

    20

    9615.90.92

    - - - Of iron or steel

    20

    9615.90.93

    - - - Of plastics

    20

    9615.90.99

    - - - Other

    20

     

     

     

    96.16

    Scent sprays and similar toilet sprays, and mounts and heads therefor; powder-puffs and pads for the application of cosmetics or toilet preparations.

     

    9616.10

    - Scent sprays and similar toilet sprays, and mounts and heads therefor:

     

    9616.10.10

    - - Sprays

    25

    9616.10.20

    - - Mounts and heads

    10

    9616.20.00

    - Powder-puffs and pads for the application of cosmetics or toilet preparations

    25

     

     

     

    96.17

    Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass inners.

     

    9617.00.10

    - Vacuum flasks and other vacuum vessels

    30

    9617.00.20

    - Parts

    25

     

     

     

    9618.00.00

    Tailors’ dummies and other lay figures; automata and other animated displays used for shop window dressing.

    25

     

     

     

    96.19

    Sanitary towels (pads) and tampons, napkins and napkin liners for babies and similar articles, of any material.

     

     

    - Disposible articles:

     

    9619.00.11

    - - With an absorbent core of wadding of textile materials

    5

    9619.00.19

    - - Other

    15

     

    - Other:

     

    9619.00.91

    - - Knitted or crocheted

    20

    9619.00.99

    - - Other

    20

    SECTION XXI

    WORKS OF ART, COLLECTORS’ PIECES AND ANTIQUES

    Chapter 97

    Works of art, collectors’ pieces and antiques

    Notes.

    1. This Chapter does not cover:

    (a) Unused postage or revenue stamps, postal stationery (stamped paper) or the like, of heading 49.07 ;

    (b) Theatrical scenery, studio back-cloths or the like, of painted canvas (heading 59.07) except if they may be classified in heading 97.06; or

    (c) Pearls, natural or cultured, or precious or semi-precious stones (headings 71.01 to 71.03).

    2. For the purposes of heading 97.02, the expression “original engravings, prints and lithographs” means impressions produced directly, in black and white or in colour, of one or of several plates wholly executed by hand by the artist, irrespective of the process or of the material employed by him, but not including any mechanical or photomechanical process.

    3. Heading 97.03 does not apply to mass-produced reproductions or works of conventional craftsmanship of a commercial character, even if these articles are designed or created by artists.

    4. (A) Subject to Notes 1 to 3 above, articles of this Chapter are to be classified in this Chapter and not in any other Chapter of the Nomenclature.

    (B) Heading 97.06 does not apply to articles of the preceding headings of this Chapter.

    5. Frames around paintings, drawings, pastels, collages or similar decorative plaques, engravings, prints or lithographs are to be classified with those articles, provided they are of a kind and of a value normal to those articles. Frames which are not of a kind or of a value normal to the articles referred to in this Note are to be classified separately.

    Code

    Description

    Rate
    (%)

     

     

     

    97.01

    Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 49.06 and other than hand-painted or hand-decorated manufactured articles; collages and similar decorative plaques.

     

    9701.10.00

    - Paintings, drawings and pastels

    5

    9701.90.00

    - Other

    5

     

     

     

    9702.00.00

    Original engravings, prints and lithographs.

    0

     

     

     

    97.03

    Original sculptures and statuary, in any material.

     

    9703.00.10

    - Of metal

    0

    9703.00.20

    - Of stone

    0

    9703.00.30

    - Of plastics

    0

    9703.00.40

    - Of wood

    0

    9703.00.50

    - Of clay

    0

    9703.00.90

    - Of other materials

    0

     

     

     

    9704.00.00

    Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 49.07.

    20

     

     

     

    9705.00.00

    Collections and collectors’ pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, palaeontological, ethnographic or numismatic interest.

    0

     

     

     

    9706.00.00

    Antiques of an age exceeding one hundred years.

    0

    Part II

    Chapter 98 – CODES AND SPECIFIC PREFERENTIAL IMPORT TAX RATES APPLICABLE TO A NUMBER OF GROUPS OF ARTICLES AND ARTICLES

    I. NOTES AND CONDITIONS FOR APPLICATION OF SPECIFIC PREFERENTIAL IMPORT TAX RATES SPECIFIED IN CHAPTER 98

    1. Notes

    This chapter includes a number of groups of articles and articles whose codes and preferential import tax rates are specified in 97 chapters in Part I Appendix II but mentioned in Chapter 98 for specific preferential import tax rates.

    This Chapter includes the following groups of articles and articles:

    1.1. Heading 98.01: Meat and edible offal, of guinea fowls (Japanese fowls), cut in pieces, fresh, chilled or frozen;

    1.2. Heading 98.02: Carps, breeding (other than sub-heading 0301.93.10 of part I Appendix II);

    1.3. Heading 98.04: Crustaceans, smoked;

    1.4. Heading 98.05: Pigeon peas (Cajanus cajan), suitable for sowing;

    1.5. Heading 98.07: Kraft paper, of a kind used for making cement bags, bleached;

    1.6. Heading 98.08: Textile fabrics, for rubberized chafer febric;

    1.7. Heading 98.09: Glass ayes;

    1.8. Heading 98.10: Articles of iron or steel wire, of a kind used for the manufacture of tire-hoop;

    1.9: Heading 98.11: Alloy steel containing Bo and/or chromium, excluding flat-rolled steel that is hot-rolled.

    1.10. Heading 98.12: Diesel engines, of a kind used for vehicles of heading 8701 of a power exceeding 60kW;

    1.11. Heading 98.13: Liquid dielectric instrument transformers with a power handling capacity not exceeding 1 kVA and a maximum voltage of 110kV or more;

    1.12. Heading 98.14: Optical discs for laser reading systems, of a kind suitable for cinematography, recorded;

    1.13. Heading 98.15: Sawn-off shotguns and hunting rifles;

    1.14. Heading 98.16: Lamp's frames for miners or quarrying workers; other parts for lamps for miners, lamps for operating rooms;

    1.15. Heading 98.17: Explosion-proof machinery, devices specialized for underground coal mining and a number of materials and devices used for manufacturing and/or assembling such machinery and devices;

    1.16. Heading 98.18: Articles used for production, repair, maintenance of railway engines and railway cars;

    1.17. Heading 98.19: Imported materials and equipment for the manufacture of key mechanical engineering products and for investment in the manufacture of key mechanical engineering products;

    1.18. Heading 98.20: Aircraft accessories and materials;

    1.19. Heading 98.21: Separate knock-down kits, whether in a whole or not, of automobile, for automobile manufacture and assembly;

    1.20. Heading 98.22: Materials and equipment serving the plans for production of unburned building materials that are light and the manufacture of aggregate cement brick, of a capacity of 7 million or more standard bricks per year;

    1.21. Heading 98.23: Cash vans;

    1.22. Heading 98.24: Vinyl chloride monomer (VCM)

    1.23. Heading 98.25: Restylane; skin care creams, scar reduction gel.

    1.24. Heading 98.26: Tyre cord fabric, of 1680D/2 and 1890 D/2 nylon;

    1.25. Heading 98.27: Casing and tubing pipe, of cast steel with threads, having a diameter exceeding 2 - 3/8 inches but not exceeding 20 inches, of a kind used in drilling for oil or gas.

    1.26. Heading 98.28: Casing and tubing pipe, of cast steel with threads, having a diameter exceeding 2 - 3/8 inches but not exceeding 20 inches, of a kind used in drilling for oil or gas;

    1.27. Heading 98.29: Casing pipe, of welded steel with the connector, having a diameter exceeding 20 inches but not exceeding 36 inches, of a kind used in drilling for oil or gas;

    1.28. Heading 98.30. Copper wire, of which the maximum cross-sectional dimension exceeds 6 mm but does not exceed 8 mm;

    1.29. Heading 98.32: Hydraulic crane trucks

    1.30. Heading 98.33: Receptionist desk registration procedures at airports or stations

    1.31. heading 98.34: Materials, components and auxiliary parts for production and assembly of information technology products.

    1.32. Heading 98.35: Sodium hydroxide in form of aqueus solutions, containing NaOH > 42%.

    1.33. Heading 98.36: Chassis fitted with engines, having cabin (chassis cars, having cabin), with a g.v.w exceeding 20 t but not exceeding 45 t.

    1.34. Heading 98.38: Biofuels (Ẹ, e); bio-diesel fuels (B5, B10).

    1.35. Heading 98.39: Bars and rods, hot-rolled, in irregularly wound coils, of non-alloy steel.

    1.36. Heading 98.40: Materials, spare parts imported for the manufacture of technical rubber products.

    1.37. Heading 98.41: Greenhouses prefabricated buildings, of a kind used for agricultural production.

    2. Heading notes

    2.1. CKD articles of motor cars specified in Chapter 87 part I Appendix II shall be classified and applied specific preferential import tax rates according to detached knock-down kits, whether in a whole or not, for the manufacture and assembly of motor cars specified in heading 98.21 according to the guidance in point b.5 clause 3 part I Chapter 98.

    Regarding imported CKD articles of motor vehicles for the transport of goods (trucks/lorries) with a g.v.w not exceeding 20 tonnes, the motor vehicle manufacturers may choose the form of calculation of tax rates according to preferential import tax rates applicable to each spare parts and/or components written in 97 chapters in part I Appendix II or according to the specific preferential import tax rates applicable to knock-down kits of motor cars with a g.v.w exceeding 20 tonnes specified in Chapter 98 (heading 98.21). If the enterprise calculates the tax rates according to specific parts of motor cars, the conditions specified in points b.5.1 and b.5.2 clause 3 of this part shall be satisfied.

    2.2. Kraft papers, of a kind used for making cement bags, bleached, of heading 98.07, must satisfy the technical standards applicable to papers for making cement bags specified in TCVN 7062:2007 issued by the Ministry of Science and Technology.

    2.3. Alloy steels containing Bo and/or chromium of heading 98.11 are alloy steels (excluding flat-rolled steel that is hot-rolled) satisfying conditions specified in point f clause 1 of Notes of chapter 72 in part I Appendix II and are steels containing Bo (with a content of 0.0008% or more) and/or chromium with a content of 0.3% or more (Bo and chromium are elements deciding the characteristic of the alloy steels).

    2.4. Tyre cord fabric, of 1680D/2 and 1890 D/2 nylon, of heading 98.26 must satisfy the following specifications:

    Parameter

    Tyre cord fabric

    of 1680D/2

    Tyre cord fabric

    of 1890D/2

    Twist ply:

    330 ± 20

    310 ± 20

    Twist cable:

    320 ± 20

    300 ± 20

    Breaking strengthen

    Min 27.5

    Min 30.5

    Elongation at break

    26 ± 4

    26 ± 4

    Elongation:

    9.5 ± 2.0

    9.5 ± 2.0

    Hot air shrinkage:

    Max 6.0

    Max 6.0

    Cord gauge

    0.76 ± 0.03

    0.82 ± 0.03

    Adhesion H-test

    Min 17.0

    Min 17.0

    2.5. Copper wire with a maximum size of cross-section exceeding 6 mm but not exceeding 8 mm of heading 9830 must satisfy the following specifications:

    Testing subject

    Unit

    Standard

    Appearance

     

    According to the standard

    Diameter

    mm

    7.620 ~ 8.380

    Electrical conductance at 20oC

    %IACS

    Min. 100.0

    Electrical resistivity

    Ω.mm²/m

    Max. 0.017241

    Elongation rates

    %

    Min. 35

    Tension

    Kg/mm²

    Using references

     

    Subject of testing

    Unit

    Standard

    Cu

    .%

    Min. 99.90

    Ag

    ppm

    Max. 25.0

    As

    ppm

    Max. 5.0

    Bi

    ppm

    Max. 1.0

    Fe

    ppm

    Max. 10.0

    Ni

    ppm

    Max. 10.0

    Pb

    ppm

    Max. 5.0

    S

    ppm

    Max. 15.0

    Se

    ppm

    Max. 2.0

    Sb

    ppm

    Max. 4.0

    Sn

    ppm

    Max. 5.0

    Te

    ppm

    Max. 2.0

    O2

    ppm

    100 ~ 650

    2.6. Restylane; skin-care cream, scar reduction gel of heading 98.25 must fulfill the application for permit for import of medical equipment specified in Circular No. 24/2011/TT-BYT dated 21/6/2011 by the Ministry of Health.

    2.7. Bars and rods, hot-rolled, in irregularly wound coils, of non-alloy steel of heading 98.39 must satisfy technical standards specified in TCVN 1766:1975 and TCVN 8996:2011 issued by the Ministry of Science and Technology.

    3. Classification, conditions for application of special preferential import tax rates in Chapter 98, import finalization and use

    3.1. Classification

    When carrying out customs procedures for articles and/or groups of articles specified in clause 1 part I Chapter 98, the customs declarant must declare the goods classified according to 8-digit codes specified in 97 chapters in part I Appendix II and note the corresponding 8-digit codes of part II Chapter 98.

    3.2. Conditions for application of preferential import tax rates specified in Chapter 98

    a) The application of specific preferential import tax rates to articles of headings 98.01, 9802, 98.04, 98.05, headings 98.07 to 98.16, headings 98.24 to 98.30, headings 98.32, 98.33, 98.34 (applicable to articles of headings 9834.11.00, 9834.12.10, 9834.13.00 to 9834.27.00), 98.35, 98.36, 98.38, 98.39 must comply with the description specified in the import tariff specified in part II Chapter 98 and Heading notes specified in clause 2 part I Chapter 98; the preferential import tax rates shall not be applied to such articles of 97 chapters in part I Appendix II.

    - The application of specific preferential import tax rates specified in part II Chapter 98 to headings 98.17 to 98.23 and heading 98.34 (subheading 9834.12.90, subheadings 9834.28.00 to 9834.37.00)) must fully satisfy conditions; reports and inspections of the use of imported goods shall be conducted according to regulations in point b clause 3.2 part I of Chapter 98 (excluding headings 98.20, 98.21 and 98.23) If conditions specified in point b clause 3.2 part I Chapter 98 are not fully satisfied, the preferential import tax rates prescribed in 97 chapters in part I Appendix II shall be applied.

    - Any imported motor cars listed on the declaration of imported goods as cash vans that satisfies conditions specified in point b.7 clause 3.2 part I Chapter 98 shall be classified and eligible for specific preferential import tax rates of heading 98.23 and shall be exempted from import finalization. If regulations in point b.7 clause 3.2 part I Chapter 98 are not fully satisfied, depending on its cylinder capacity or g.v.w, a vehicle shall be classified and eligible for corresponding preferential import tax rates of heading 87.03 or 87.04 in 97 chapters in part I Appendix II (other than heading 87.05).

    b) Conditions for application of specific preferential import tax rates and finalization of import and use, applicable to articles of headings 98.17 to 98.23:

    b.1) Regarding imported goods of heading 98.17:

    b.1.1) Conditions:

    - Such goods are not on the Nomenclature of machinery, equipment and materials that have been manufactured in Vietnam issued by the Ministry of Planning and Investment and the Ministry of Industry and Trade;

    - Such goods are imported to be used in underground mining pits serving coal extraction or the manufacture or assembly of machinery/equipment for use in underground mining pits;

    - Such goods are imported by, or according to the authorization of, Vinacomin and enterprises affiliated to Vinacomin. Any enterprise not affiliated to Vinacomin importing such goods must obtain a written notification of bid winning issued by Vinacomin or by an enterprise affiliated to Vinacomin, or sign a sale contract with Vinacomin or an enterprise affiliated to Vinacomin (the selling price does not include the import tax amount).

    b.1.2) Reporting and inspection of import and use:

    - Vinacomin and affiliated enterprise shall report the import and use of explosion machinery and equipment specialized for underground mining and a number of materials and equipment for the manufacture and assembly of such machinery to the customs authority where the declaration of imported goods is made for management of the import and use of all imported goods. If the importing enterprise is not affiliated to Vinacomin, the importing enterprise shall cooperate with the using enterprise in reporting to the customs authority the import and use of all imported goods.

    - Deadline for reporting and inspection of the import and use of goods shall comply with regulations in Article 106 of Circular No. 38/2015/TT-BTC dated 25/3/2015 by the Ministry of Finance. Where: the time limit for reporting is the 90th date from the day on which the fiscal year finishes; on the report, the term "exempted from taxes" shall be replaced by "according to specific preferential import tax rates in Chapter 98”.

    - If goods are used with wrong purpose, the preferential import tax rates prescribed in 97 chapters in part I Appendix II shall be applied at the time of registration of declaration of imported goods with the customs authority.

    b.2) Regarding imported goods of heading 98.18:

    b.2.1) Conditions:

    - Goods shall be imported for the production, repair or maintenance of locomotives and railway cars;

    - The customs declarant must determine himself/herself the need and formulate the Nomenclature of imported materials and equipment enclosed with the monitoring sheet and register with the customs authority before the registration of the initial declaration of imported goods. A Nomenclature of imported materials and equipment and a monitoring sheet shall be formulated for the whole project or for each stage of the investment project. If the amount of materials/equipment or the value of the imported material/equipment written on the Nomenclature is incorrect or is changed, the enterprise may modify the Nomenclature, provided that the adjusted materials/equipment is conformable to the need of the provision/repair/maintenance of the locomotive/railway car;

    - The application for registration of Nomenclature of materials /equipment of heading 98.18 shall comply with regulations in clause 5 Article 104 of Circular No. 38/2015/TT-BTC dated 25/3/2015, where the term "exempted from taxes" is replaced by “for production/repair/maintenance of locomotives/railway cars”.

    - Place of registration of Nomenclature is the Customs Departments of provinces where the locomotive/railway car production/repair/maintenance investment project is conducted. When carrying out the customs procedures, the customs declarant shall submit or present the following documents:

    + A customs dossier, according to current regulations;

    + An official application form for application of the specific preferential import tax rates according to Chapter 98 of the enterprise using the imported material/equipment; where the types of materials/equipment, cost, declaration of imported goods shall be specified; if there are multiple types of materials/equipment of different declaration of imported goods, the customs declarant shall list the goods and declarations of imported goods applying for specific preferential import tax rates according to Chapter 98. Such application form shall contain a statement that the declarant undertakes to declare exactly, provide information conformably and to comply with the declared use purpose.

    + A certificate issued by Vietnam railways confirming that the imported goods are for the production, repair and maintenance of locomotives and railway cars

    - On the basis of the abovementioned conditions and documents, the customs authority shall update the quantity and cost of imported materials and equipment to the original copy of the monitoring sheet of the taxpayer and append the countersign according to regulations, retain 01 photocopy of the Nomenclature of materials and equipment applying the specific preferential import tax rates according to Chapter 98 and the monitoring sheet containing the quantity and cost of imported materials/equipment applied specific preferential import tax rates according to Chapter 98 if the same import dossier. When all the imported materials/equipment on the Nomenclature are subtracted back, Directors of Sub-department of Customs where the final procedure is carried out shall grant the verification on the original copy of the monitoring sheet of the tax payer and make a photocopy of such monitoring sheet and send to the Customs Department where the Nomenclature is registered to formulate a basis for post-customs clearance inspection of the use of imported materials/equipment applying the specific preferential import tax rates in Chapter 98.

    - If the registered Nomenclature is loss, the regulations in clause 12 Article 104 of Circular No. 38/2015/TT-BTC dated 25/3/2015 by the Ministry of Finance shall be applied.

    - Deadline for processing the registration of the Nomenclature shall be conformable to regulations in Article 104 of Circular No. 38/2015/TT-BTC dated 25/3/2015 by the Ministry of Finance.

    b.2.2) Reporting and inspection of import and use:

    Any entity eligible for tax incentives according to the specific preferential import tax rates specified in heading 98.18 must report the import and use of goods in the fiscal year to the customs authority where the Nomenclature of goods applying the specific preferential import tax rates in Chapter 98 is registered.

    Deadline for reporting and inspection of the import and use of goods shall comply with regulations in Article 106 of Circular No. 38/2015/TT-BTC dated 25/3/2015 by the Ministry of Finance. Where: the time limit for reporting is the 90th date from the day on which the fiscal year finishes; on the report, the term "exempted from taxes" shall be replaced by "according to specific preferential import tax rates in Chapter 98”.

    - If goods are used with wrong purpose, the preferential import tax rates prescribed in 97 chapters in part I Appendix II shall be applied at the time of registration of declaration of imported goods with the customs authority.

    b.3) Regarding imported goods of heading 98.19:

    - Imported goods must be materials/equipment serving the manufacture of key mechanical products and serving the project on investment in production of key mechanical products according to regulations issued by the Prime Minister on the assistance in the development of production of key mechanical products;

    - The customs declarant must determine himself/herself the need and formulate the Nomenclature of imported materials and equipment enclosed with the monitoring sheet and register with the customs authority before the registration of the initial declaration of imported goods; A Nomenclature of imported materials and equipment and a monitoring sheet shall be formulated for the whole project or for each stage of the project on investment in production of key mechanical products or for each key mechanical product. If the amount of materials/equipment or the value of the imported material/equipment written on the Nomenclature is incorrect or is changed, the enterprise may modify the Nomenclature, provided that the adjusted materials/equipment is conformable to the need of the project on production of key mechanical products or key mechanical products.

    - Place of registration of the Nomenclature is the Customs Department of province where the production of key mechanical products is carried out or where the project on investment in production of key mechanical products is conducted;

    - When carrying out the customs procedures, the customs declarant shall submit or present the following documents:

    + Customs dossiers, according to current regulations;

    + A writing of the steering committee of the program on key mechanical products confirming that the enterprise carries out the production of key mechanical products;

    + An official application form for application of the specific preferential import tax rates according to Chapter 98 of the enterprise using the imported material/equipment; where the types of materials/equipment, cost, declaration of imported goods shall be specified; if there are multiple types of materials/equipment of different declaration of imported goods, the customs declarant shall list the goods and declarations of imported goods applying for specific preferential import tax rates according to Chapter 98. Such application form shall contain a statement that the declarant undertakes to declare exactly, provide information conformably and to comply with the declared use purpose.

    - On the basis of the abovementioned conditions and documents, the customs authority shall update the quantity and cost of imported materials and equipment to the original copy of the monitoring sheet of the taxpayer and append the countersign according to regulations, retain 01 photocopy of the Nomenclature of materials and equipment applying the specific preferential import tax rates according to Chapter 98 and the monitoring sheet containing the quantity and cost of imported materials/equipment applied specific preferential import tax rates according to Chapter 98 if the same import dossier. When all the imported materials/equipment on the Nomenclature are subtracted back, Directors of Sub-department of Customs where the final procedure is carried out shall grant the verification on the original copy of the monitoring sheet of the tax payer and make a photocopy of such monitoring sheet and send to the Customs Department where the Nomenclature is registered to formulate a basis for post-customs clearance inspection of the use of imported materials/equipment applying the specific preferential import tax rates in Chapter 98.

    - If the registered Nomenclature is loss, the regulations in clause 12 Article 104 of Circular No. 38/2015/TT-BTC dated 25/3/2015 by the Ministry of Finance shall be applied.

    - Deadline for processing the registration of the Nomenclature shall be conformable to regulations in Article 104 of Circular No. 38/2015/TT-BTC dated 25/3/2015 by the Ministry of Finance.

    - Any entity eligible for tax incentives according to the specific preferential import tax rates specified in heading 98.19 must report the import and use of goods in the fiscal year to the customs authority where the Nomenclature of goods applying the specific preferential import tax rates in Chapter 98 is registered.

    - Deadline for reporting and inspection of the import and use of goods shall comply with regulations in Article 106 of Circular No. 38/2015/TT-BTC dated 25/3/2015 by the Ministry of Finance. Where: the time limit for reporting is the 90th date from the day on which the fiscal year finishes; on the report, the term "exempted from taxes" shall be replaced by "according to specific preferential import tax rates in Chapter 98”.

    - If goods are used with wrong purpose, the preferential import tax rates prescribed in 97 chapters in part I Appendix II shall be applied at the time of registration of declaration of imported goods with the customs authority.

    b.4) Regarding imported goods of heading 98.20:

    - Regulated entities: any organization manufacturing, maintaining or testing aircrafts, aircraft engines, aircraft propellers and aircraft equipment in Vietnam having the permit granted by the Ministry of Transport according to regulations of Vietnam the Law on Civil aviation that import directly or according to authorization/entrustment.

    - Regarding spare parts: When carry out the import of goods, the enterprise shall present the certificate of conformity to the standards applicable to aircrafts according to the form prescribed by International Civil Aircraft Organization, like: of FAA (USA), EASA (Europe) or similar certificates according to regulations of ICAO. Each spare part shall be enclosed with a certificate containing the manufacturer, conditions of the equipment and manufacture number associated with the product when being imported.

    - Regarding materials: Imported materials shall be mentioned on the reference documents for spare parts of aircraft materials (IPC) of the manufacturer or the guidance on development of aircraft, or the guidelines on flight for airmen or the Nomenclature of spent materials verified by the Civil Aviation Authority of Vietnam and shall obtain a certificate of quality issued by the manufacturer (the certificate of conformance – COC) of the shipment or the number of shipment.

    b.5) Regarding imported goods of heading 98.21:

    Spare parts imported in separate knock-down kits, whether of the same kit or not, shall be classified according to their codes and shall be eligible for preferential import tax rates applicable to each spare part/accessory specified in 97 chapters of part I Appendix II if they satisfy conditions specified in point b.5.1 and point b.5.2 of this clause.

    b.5.1) Conditions:

    - Spare parts are directly imported by, or imported according to the authorization/entrustment of, an enterprise satisfying the Standards for automobile manufacture and assembly enterprises prescribed by the Ministry of Industry and Trade. For the case of import entrustment, an entrustment contract shall be made; for the case of import for business, a sale contract with an enterprise eligible for carry out the assembly of automobile shall be made according to regulations of the Ministry of Industry and Trade and shall be presented when carrying out import customs procedures.

    - Spare parts (details, groups of details, parts) are finished products that have not been assembled or are unfinished products having basic features of a finished product with the separation level at least equal to the separation level of an automobile spare parts according to regulations of the Ministry of Science and Technology on import substitution rates applicable to automobile (motor cars).

    b.5.2) If there are a number of spare parts unconformable to the separation level specified in point b.5.1 of this clause in the separate knock-down kits, whether or not of the same kits, such spare parts shall be classified and eligible for the preferential import tax rates applicable to the whole knock-down kits according to the codes and tax rates applicable to each spare part as prescribed in 97 chapters of part I Appendix II, provided that the enterprise has made a commitment to fulfilling the following conditions:

    - Total value of imported spare parts unconformable to the regulated separation levels must not exceed 10% of total value of spare parts (including the imported and domestic ones) for the manufacture and assembly of a completed motor car or a chassis car (the data are calculated for all types of cars the enterprise manufactures/assembles in a fiscal year). Where, total value of spare parts (imported or domestic ones) for manufacturing/assembling to formulate a made-up car includes the value of parts that are processed/manufactured/assembled by the enterprise themselves, if any.

    - Such spare parts do not include: bodywork, body, (regardless of types of cars); cabin (applicable to trucks).

    Any enterprise calculate tax amount according to regulations in point b.5.2 of this clause may carry out the finalization of import and use with the customs authority.

    b.5.3) If a spare part imported for manufacturing/assembling motor cars does not satisfy conditions specified in points b.5.1 and b.5.2 of this clause, the knock-down kits shall be classified and eligible for specific preferential import tax rates prescribed in heading 98.21 specified in part II Chapter 98 according to the types of cars (excluding cases specified in point b.5.4) and shall be exempted from finalizing the import and use.

    b.5.4) Regarding separate knock-down kits, whether or not of the same kits, or chassis fitted with engines (chassis cars) that are imported for assembling ambulance, hearses, prison vans of heading 87.03; refrigerated lorries, refuse/garbage collection vehicles, tanker vehicles, bulk-cement lorries, hooklift lorries, armoured cargo vehicles for transporting valuables of heading 87.04 and specialized vehicles of heading 87.05, or for manufacturing/assembling motor cars according to an outward processing contract or according to an exporting processing not subject to satisfying conditions of separation levels according to regulations of the Ministry of Science and Technology on import substitution rates; the calculation of import tax rates for the knock-down kits or chassis cars shall comply with the preferential import tax rates specified in part I Appendix II for specific car parts or chassis cars.

    b.5.5) If the enterprise imports a knock-down kit or a chassis car for manufacturing/assembling a type of car specified in point b.5.4 and the payable import tax amount for the knock-down kit/chassis car is higher than the payable import tax applicable to such type of car in CBU, then a part of the paid import tax shall be returned with an amount calculated as follows:

    Returned imported tax

    =

    Paid import tax for all the made-up knock-down kits/chassis cars, calculated according to the preferential import tax rates for each parts as prescribed in part I of the import tariff at the time of calculation of tax

    -

    Payable import tax for all the made-up knock-down kits/chassis cars, calculated according to the preferential import tax rates for each parts as prescribed in part I of the import tariff at the time of calculation of preferential import tax for the spare parts/chassis cars

    Where:

    - Dutiable values of import in the above formula shall be consistent with the dutiable values of import applied to the Declaration of imported spare parts/chassis cars.

    - If the payable import tax amount for the knock-down kit/chassis car is higher than the payable import tax applicable to such type of car in CBU, then the different amount shall not be required to be paid.

    - Tax refund dossier: when a specialized motor car has obtained a permit for travel from the Ministry of Public Security, the enterprise shall submit the Customs Department of where the import procedures are carried out the following documents for import tax refund procedures:

    + An official application for tax refund: 01 original copy, containing:

    Numbers of the declaration of imported goods applying for tax refund; names of goods, ordinal numbers of types of goods, quantity of goods on the customs declaration sheet (applicable to the application for partial tax refund); quantity of specialized motor cars that have been manufactured/assembled; Numbers of contracts related to the imported goods applying for tax refund;

    The amount of paid import tax; the amount of tax that is applied to be refunded.

    + The Business license or the Investment certificate where the sector is declared as trade, manufacture, assembly of specialized motor cars: 01 photocopy;

    + The Certificate of quality of specialized motor cars issued by the Vietnam Register: 01 photocopy;

    + The License for circulation of motor cars issued by the Ministry of Public Security: 01 photocopy.

    Regarding written customs declaration, 01 original copy of import customs declaration that is granted customs clearance as prescribed in clause 1 Article 3 of Circular No. 38/2015/TT-BTC dated 25/3/2015 by the Ministry of Finance shall be submitted.”

    - Procedures for tax refund shall comply with regulations in Article 129 of Circular No. 38/2015/TT-BTC dated 25/3/2015 by the Ministry of Finance providing for customs procedures; customs supervision and inspection; export tax, import tax and tax management applicable to exported/imported goods.

    b.6) Imported goods of heading 98.22:

    - Regulated entities: The project on production of unburned building material manufacturing equipment includes: A AC brick chains, foam-concrete brick chains and the manufacture of reinforced cement brick chains of capacity of 7 million or more standard bricks/year according to regulations in Decision No.567/QĐ-TTg dated 28/4/2010 by the Prime Minister.

    - Any enterprise importing or authorizing the import such goods shall undertake to use conformably the materials/equipment serving the project on production of light unburned building materials and reinforced cement bricks with a capacity of 7 million or more standard bricks per year. If such goods are used unconformably, such imported materials/equipment shall be eligible for the preferential import tax rates specified in part I Appendix II at the time of registration of the declaration of imported goods with the customs authority.

    - The enterprise importing or authorizing the import must obtain a certificate from a line management of that the imported shipment serves the project on production of unburned building material manufacturing equipment. The certificate shall be made in 02 copies, 01 of which shall be submitted to the customs authority during the import customs procedures, the other one shall be retained by the importing enterprise. Line managements include the Ministry of Construction or Services of Construction that have legal responsibility for their certification.

    - Application and procedures for import or authorization of import of materials/equipment serving the project on production of unburned building material manufacturing equipment shall comply with regulation in Article 105 of Circular No. 38/2015/TT-BTC dated 25/3/2015 by the Ministry of Finance.

    - Any entity eligible for tax incentives according to the specific preferential import tax rates specified in heading 98.22 must report the import and use of goods in the fiscal year to the customs authority where the Nomenclature of goods applying the specific preferential import tax rates in Chapter 98 is registered.

    - Deadline for reporting and inspection of the import and use of goods shall comply with regulations in Article 106 of Circular No. 38/2015/TT-BTC dated 25/3/2015 by the Ministry of Finance. Where: the time limit for reporting is the 90th date from the day on which the fiscal year finishes; on the report, the term "exempted from taxes" shall be replaced by "according to specific preferential import tax rates in Chapter 98”.

    - If goods are used with wrong purpose, the preferential import tax rates prescribed in 97 chapters in part I Appendix II shall be applied at the time of registration of declaration of imported goods with the customs authority.

    b.7) Imported goods of heading 98.23:

    b.7.1) Conditions:

    - Certified in writing by Vietnam State Bank using the form prescribed in point b.7.2 of this clause on the conformity to standards applicable to cash vans issued by Vietnam State Bank. The certificate shall specify the quantity of pages; all pages shall be appended overlapping seals. The certificate shall be made in 4 copies, 02 of which shall be sent to the importing enterprise (01 copy shall be submitted to the customs authority when carrying out the customs procedures, 01 copy shall be retained by the enterprise), 02 copies shall be retained by Vietnam State Bank.

    - Cash vans shall be used by Vietnam State bank and its affiliated units; credit institutions; State Treasuries; the Vietnam Development Bank.

    - When importing cash vans, apart from required documents applicable to imported goods, the importing enterprise shall present to the customs authority the certificate of Vietnam State Bank of conformity to the standards for cash vans prescribed by Vietnam State Bank.

    - No later than 3 months since the customs procedures finished, the importing enterprise shall send Vietnam State Bank photocopies of invoices for sale of cash vans prescribed in this point bearing the verification of the importing enterprise, enabling Vietnam State Bank to retain and control.

    - Any entities fails to comply with the abovementioned regulations or changes the use purposes of goods or the target users shall pay the import taxes according to the type of vehicles of heading 87.03 or 87.04 in accordance with the preferential import tax rates prescribed according to cylinder capacity or the g.v.w of the vehicle specified in part I Appendix II of the preferential import tariff (taxes shall not be calculated according to the tax rates of heading 87.05).

    b.7.2) Application form and form of the certificate of Vietnam State Bank:

    - The application form for the certificate of conformity to the standards for cash vans:

    CỘNG HOÀ XÃ HỘI CHỦ NGHĨA VIỆT NAM
    Độc lập - Tự do - Hạnh phúc
    ---------------

    ĐỀ NGHỊ XÁC NHẬN
    ĐẠT TIÊU CHUẨN XE THIẾT KẾ CHỞ TIỀN

    Số…………….

    Kính gửi: Ngân Hàng Nhà nước Việt Nam

    1. Tên đơn vị nhập khẩu: ……………………

    2. Địa chỉ: ………………………………..

    3. Điện thoại: Fax

    4. Quyết định thành lập hoặc Giấy chứng nhận đăng ký kinh doanh số:

    5. Nơi cấp: Ngày cấp:

    6. Mã số XNK:….. Nơi cấp

    7. Công ty nhập khẩu xe thiết kế chở tiền theo Hợp đồng thương mại số……… ngày……… với Công ty ……………….., địa chỉ ………………………………………....

    8. Đặc điểm xe:

    STT

    NHÃN HIỆU, SỐ LOẠI

    NĂM SẢN XUẤT

    MÀU SƠN

    DUNG TÍCH XI LANH

    SỐ KHUNG

    SỐ MÁY

    1

     

     

     

     

     

     

    2

     

     

     

     

     

     

    …

     

     

     

     

     

     

    9. Tài liệu kèm theo gồm:

    - Catalog của xe

    - …………………

    Đề nghị Ngân hàng Nhà nước Việt Nam xác nhận về chủng loại xe trên./.

     

    ………, Ngày……tháng…. năm 20…..
    Đại điện doanh nghiệp nhập khẩu
    (Ký, ghi rõ họ tên, chức danh và đóng dấu)

    - The certificate of conformity to the standards for cash vans prescribed by Vietnam State Bank:

    NGÂN HÀNG NHÀ NƯỚC
    VIỆT NAM
    --------

    CỘNG HÒA XÃ HỘI CHỦ NGHĨA VIỆT NAM
    Độc lập - Tự do - Hạnh phúc
    ---------------

    Số:…………….

    Hà Nội, ngày… tháng… năm……

    GIẤY XÁC NHẬN
    ĐẠT TIÊU CHUẨN XE THIẾT KẾ CHỞ TIỀN
    THEO QUY ĐỊNH CỦA NGÂN HÀNG NHÀ NƯỚC VIỆT NAM

    Căn cứ…………..;

    Căn cứ……………..;

    Căn cứ ý kiến chỉ đạo của Thủ tướng Chính phủ tại Công văn số 3899/VPCP- KTTH ngày 08/6/2010 về thuế xe ô tô thiết kế chở tiền;

    Căn cứ Thông tư số 193/2012/TT-BTC ngày 15/11/2012 của Bộ Tài chính ban hành Biểu thuế xuất khẩu, Biểu thuế nhập khẩu ưu đãi theo danh mục mặt hàng chịu thuế;

    Xét Đơn đề nghị xác nhận đạt tiêu chuẩn xe thiết kế chở tiền số…. ngày… của ……………. và hồ sơ liên quan về việc xác nhận đạt tiêu chuẩn xe thiết kế chở tiền theo quy định của Ngân hàng Nhà nước Việt Nam.

    NGÂN HÀNG NHÀ NƯỚC VIỆT NAM XÁC NHẬN

    1. Số xe ô tô nhập khẩu sau (theo mẫu đính kèm):

    STT

    NHÃN HIỆU, SỐ LOẠI

    NĂM SẢN XUẤT

    MÀU SƠN

    DUNG TÍCH XI LANH

    SỐ KHUNG

    SỐ MÁY

    1

     

     

     

     

     

     

    2

     

     

     

     

     

     

    …

     

     

     

     

     

     

    của……. (tên đơn vị nhập khẩu)

    - Địa chỉ:

    - Điện thoại: Fax

    - Quyết định thành lập hoặc Giấy chứng nhận đăng ký kinh doanh số:…………..

    Nơi cấp: ………………………… Ngày cấp:…………………..................

    - Mã số XNK:….. Nơi cấp…………………………………………..

    Đạt tiêu chuẩn xe thiết kế chở tiền do Ngân hàng Nhà nước Việt Nam quy định.

    2. Công ty nhập khẩu xe thiết kế chở tiền theo Hợp đồng số……. ngày……. với:

    Tên đơn vị sử dụng [tên đầy đủ bằng tiếng Việt, tiếng Anh và tên viết tắt (nếu có)]

    - Địa chỉ trụ sở chính:

    - Điện thoại: Fax:

    - Quyết định thành lập hoặc Giấy chứng nhận đăng ký kinh doanh (nếu có)1 số:

    - Nơi cấp: Ngày cấp:

    - Mã số XNK (nếu có): Nơi cấp:

    Chậm nhất là 3 tháng kể từ thời điểm hoàn thành thủ tục hải quan, đơn vị nhập khẩu phải gửi cho Ngân hàng Nhà nước Việt Nam bản chụp hoá đơn bán hàng cho đơn vị sử dụng (bản chụp này phải có xác nhận của đơn vị sử dụng).

    Giấy xác nhận này gồm ……….. trang.

    Nơi nhận:
    - Doanh nghiệp nhập khẩu (02 bản);
    - Lưu: VT, PHKQ.

    TL. THỐNG ĐỐC
    CỤC TRƯỞNG CỤC PHÁT HÀNH VÀ KHO QUỸ

    ---------------

    1 Nội dung này không áp dụng đối với Ngân hàng Nhà nước Việt Nam và các đơn vị trực thuộc.

    b.8) Regarding imported goods of heading 98.34:

    b.8.1) Conditions:

    - The imported goods are materials, spare parts, accessories and auxiliary parts for the manufacture of key information technology (IT) products of codes 9834.12.90, codes from 9834.28.00 to 9834.37.00.

    - Such goods are imported by an enterprise trade in manufacture and/or assembly of key information technology products.

    b.8.2) Importing procedures:

    b.8.2.1 – Responsibilities of customs declarants:

    The customs declarant shall register the Nomenclature of imported goods being materials, accessories and auxiliary parts for the manufacture of key IT products of codes 9834.12.90, codes from 9834.28.00 to 9834.37.00 (the Nomenclature) with the Sub-department of Customs where is the most convenient for the declarant with the quantity of imported goods every year according to the capacity/the need of the manufacture/assembly every year of the manufacturer before importing the first shipment. An application shall include:

    - A certificate of the Ministry of Information and Communications of the Nomenclature;

    - An official application for a Nomenclature;

    - The Nomenclature and a monitoring sheet.

    An official application for the Nomenclature, the Nomenclature and the monitoring sheet shall be conformable to regulations in clause 5 Article 104 of Circular No 38/2015/TT-BTC dated 25/3/2015 by the Ministry of Finance, where the term “exempted from tax” is replaced by “for manufacturing key IT products”.

    If a registered Nomenclature needs modification, the customs declarant shall submit the customs authority where the Nomenclature is registered documents and papers before the initial import or before the next import with the modified Nomenclature to prove that the modification is appropriate. An application shall include:

    - An official application for a modified Nomenclature;

    - The modified Nomenclature and monitoring sheet.

    If the Nomenclature and/or the monitoring sheet is lost, the customs declarant shall submit the customs authority where the initial Nomenclature is issued an application for reissuance, including:

    - An official application for reissuance of the Nomenclature/monitoring sheet, containing the reasons for the loss of the Nomenclature/monitoring sheet and a commitment of the customs declarant on the accuracy of the declared information;

    - A list of all the customs declaration sheets (electronic and written) of the imported goods according to the Nomenclature;

    - The Nomenclature and the monitoring sheet issued by the customs authority where the import procedures for the last shipment before the loss are carried out (01 photocopy verified by the customs authority of where goods are imported from).

    When carrying out the customs procedures, the customs declarant shall submit or present the customs authority where the customs declaration is registered the following documents:

    - Customs dossiers, according to current regulations;

    - The Nomenclature and the monitoring sheet that have been registered with the customs authority (the copy given to the customs declarant) so that the customs authority carries out the back subtraction of imported goods.

    Periodically, every year, no later than the 90th from the day the fiscal year finishes, the customs declarant shall make a report on the use of materials, accessories and auxiliary parts serving the manufacture of key IT products to be eligible for specific preferential import tax rates according to codes 9834.12.90, codes from 9834.28.00 to 9834.37.00 in the fiscal year according to regulations in Article 41 of Decree No. 08/2015/NĐ-CP dated 21/01/2015 by the Government and Article 60 Circular No. 38/2015/TT-BTC dated 25/3/2015 by the Minister of Finance and send it to the customs authority. Concurrently, a copy of the report shall be sent to the Ministry of Information and Communications for retention.

    b.8.2.2 – Responsibilities of customs authorities:

    b.8.2.2.1 – When receiving the Nomenclature:

    - When the application is received, the Sub-department of Customs where the customs declarant registered the Nomenclature shall check documents and formulate a monitoring slip, append seals to 02 copies of the Nomenclature of imported goods and 01 monitoring sheet (01 original copy of the Nomenclature shall be retained, another original copy of the Nomenclature and 01 copy of the monitoring sheet shall be returned to the customs declarant to be presented to the customs authority where the import procedures are carried out to subtract back the actually imported goods and calculate the tax values according to regulation in Circular No. 38/2015/TT-BTC dated 25/3/2015 by the Minister of Finance and point b.8.2.2.2).

    - Regarding the application for modification of the Nomenclature and/or the monitoring sheet, the Sub-department of Customs where the customs declarant registered the Nomenclature shall check documents and formulate a monitoring slip, append seals to 02 copies of the Nomenclature of imported goods subject to modification and 01 monitoring sheet subject to modification (01 original copy of the Nomenclature shall be retained, another original copy of the Nomenclature and 01 copy of the monitoring sheet shall be returned to the customs declarant to be presented to the customs authority where the import procedures are carried out to subtract back the actually imported goods and calculate the tax values according to regulation in Circular No. 38/2015/TT-BTC dated 25/3/2015 by the Minister of Finance and point b.8.2.2.2).

    - If the Nomenclature and/or the monitoring sheet is lost, on the basis of the application of the customs declarant and the verification of the Customs Department of another local government, the customs authority where the Nomenclature is registered shall conduct inspections and carry out the reissuance of the Nomenclature/monitoring sheet for materials, spare parts, accessories, auxiliary parts for the manufacture of key IT products of codes 9834.12.90, codes from 9834.28.00 to 9834.37.00 that have not been imported according to regulations in Circular No. 38/2015/TT-BTC dated 25/3/2015 by the Minister of Finance.

    Processing time limit for the customs authority towards the registration, modification and/or reissuance of the Nomenclature shall comply with regulations in Article 104 of Circular No. 38/2015/TT-BTC dated 25/3/2015 by the Minister of Finance.

    b.8.2.2.2 – When carrying out the import procedures:

    Apart from customs procedures as prescribed in laws, the customs authority shall, pursuant to the customs dossiers, compare information with the information on the monitoring sheet to subtract back materials, accessories and auxiliary parts for the manufacture of key IT products of codes 9834.12.90, codes from 9834.28.00 to 9834.37.00 that the customs declarant has actually imported and append the countersign according to law provisions. 01 copy of the Nomenclature and/or the monitoring sheet on which the back subtraction has been recorded shall be retained to the customs dossier.

    When all the imported goods on the monitoring sheet are subtracted, Director of the Sub-department of Customs where the last procedure is carried out shall verify “all goods have been imported according to the Nomenclature No. …..” on the original copy of the monitoring sheet of the customs declarant; 01 photocopy of the monitoring sheet shall be retained by the Sub-department of Customs, another photocopy shall be issued to the customs declarant and the original copy shall be sent to the Sub-department of Customs where the monitoring sheet is issued to conduct inspections of the goods granted with customs clearance according to law provisions.

    If the Sub-department of Customs receiving the registration of the Nomenclature is also the Sub-department of Customs carrying out the import procedures, when the Director of the Sub-department of customs has verified on the monitoring sheet that all goods have been subtracted, the Sub-department of customs shall retain the original copy, issue the customs declarant 01 photocopy and send 01 photocopy of the monitoring sheet enclosed with the application for registration of the Nomenclature to conduct inspections of goods granted with customs clearance according to law provisions.

    b.8.2.2.3 – When the original copy of the monitoring sheet has been received from the Sub-department of Customs where the last procedure was carried out, the Sub-department of Customs where the Nomenclature is registered shall collect all documents of registration of Nomenclature and send them to the Sub-department in charge of post-customs clearance inspection as the basis for post-customs clearance inspections according to regulations on risk management of the use of imported goods that are applied the specific preferential import tax rates applicable to codes 9834.12.90, codes from 9834.28.00 to 9834.37.00 according to regulations in Article 98 of Decree No. 08/2015/NĐ-CP dated 21/01/2015 by the Government.

    Import taxes for articles of code 9834.12.90, codes 9834.28.00 to 9834.37.00 that are used unconformably to the approved purposes shall be calculated according to the preferential import tax rates provided for the corresponding codes of 97 chapters at the time of registration of declaration of imported goods with the customs authority.

    b.9) Imported goods of heading 98.40:

    b.9.1) Conditions:

    - Imported goods are materials and spare parts for manufacturing technical rubber products.

    - Such goods are imported by an enterprise manufacturing technical rubber products.

    - Spare parts/accessories imported for manufacturing technical rubber products are not on the Nomenclature of spare parts/accessories having been produced in Vietnam issued by the Ministry of Planning and Investment and the Ministry of Industry and Trade.

    b.9.2) Importing procedures:

    b.9.2.1 – Responsibilities of customs declarants:

    The customs declarant shall register the Nomenclature of imported goods being materials, accessories for the manufacture of technical rubber products of codes 98.40 (the Nomenclature) with the Sub-department of Customs where is the most convenient for the declarant with the quantity of imported goods every year according to the capacity/the need of the manufacture/assembly every year of the manufacturer before importing the first shipment. An application shall include:

    - An official application for a Nomenclature;

    - The Nomenclature and a monitoring sheet.

    An official application for the Nomenclature, the Nomenclature and the monitoring sheet shall be conformable to regulations in clause 5 Article 104 of Circular No 38/2015/TT-BTC dated 25/3/2015 by the Ministry of Finance, where the term “exempted from tax” is replaced by “for manufacturing technical rubber products”.

    If a registered Nomenclature needs modification, the customs declarant shall submit the customs authority where the Nomenclature is registered documents and papers before the initial import or before the next import with the modified Nomenclature to prove that the modification is appropriate. An application shall include:

    - An official application for a modified Nomenclature;

    - The modified Nomenclature and monitoring sheet.

    If the Nomenclature and/or the monitoring sheet is lost, the customs declarant shall submit the customs authority where the initial Nomenclature is issued an application for reissuance, including:

    - An official application for reissuance of the Nomenclature/monitoring sheet, containing the reasons for the loss of the Nomenclature/monitoring sheet and a commitment of the customs declarant on the accuracy of the declared information;

    - A list of all the customs declaration sheets (electronic and written) of the imported goods according to the Nomenclature;

    - The Nomenclature and the monitoring sheet issued by the customs authority where the import procedures for the last shipment before the loss are carried out (01 photocopy verified by the customs authority of where goods are imported from).

    When carrying out the customs procedures, the customs declarant shall submit or present the customs authority where the customs declaration is registered the following documents:

    - Customs dossiers, according to current regulations;

    - The Nomenclature and the monitoring sheet that have been registered with the customs authority (the copy given to the customs declarant) so that the customs authority carries out the monitor of imported goods.

    Periodically, every year, no later than the 90th from the day the fiscal year finishes, the customs declarant shall make a report on the use of materials and accessories serving the manufacture of technical rubber products to be eligible for specific preferential import tax rates according to codes of heading 98.40 in the fiscal year according to regulations in Article 41 of Decree No. 08/2015/NĐ-CP dated 21/01/2015 by the Government and Article 60 Circular No. 38/2015/TT-BTC dated 25/3/2015 by the Minister of Finance and send it to the customs authority.

    b.9.2.2 – Responsibilities of customs authorities:

    b.9.2.2.1 – When receiving the Nomenclature:

    - When the application is received, the Sub-department of Customs where the customs declarant registered the Nomenclature shall check documents and formulate a monitoring slip, append seals to 02 copies of the Nomenclature of imported goods and 01 monitoring sheet (01 original copy of the Nomenclature shall be retained, another original copy of the Nomenclature and 01 copy of the monitoring sheet shall be returned to the customs declarant to be presented to the customs authority where the import procedures are carried out to subtract back the actually imported goods and calculate the tax values according to regulation in Circular No. 38/2015/TT-BTC dated 25/3/2015 by the Minister of Finance and point b.9.2.2.2).

    - Regarding the application for modification of the Nomenclature and/or the monitoring sheet, the Sub-department of Customs where the customs declarant registered the Nomenclature shall check documents and formulate a monitoring slip, append seals to 02 copies of the Nomenclature of imported goods subject to modification and 01 monitoring sheet subject to modification (01 original copy of the Nomenclature shall be retained, another original copy of the Nomenclature and 01 copy of the monitoring sheet shall be returned to the customs declarant to be presented to the customs authority where the import procedures are carried out to subtract back the actually imported goods and calculate the tax values according to regulation in Circular No. 38/2015/TT-BTC dated 25/3/2015 by the Minister of Finance and point b.9.2.2.2).

    - If the Nomenclature and/or the monitoring sheet is lost, on the basis of the application of the customs declarant and the verification of the Customs Department of another local government, the customs authority where the Nomenclature is registered shall conduct inspections and carry out the reissuance of the Nomenclature/monitoring sheet for materials, spare parts, accessories for the manufacture of technical rubber products of heading 98.40 that have not been imported according to regulations in Circular No. 38/2015/TT-BTC dated 25/3/2015 by the Minister of Finance.

    Processing time limit for the customs authority towards the registration, modification and/or reissuance of the Nomenclature shall comply with regulations in Article 104 of Circular No. 38/2015/TT-BTC dated 25/3/2015 by the Minister of Finance.

    b.9.2.2.2 – When carrying out the import procedures:

    Apart from customs procedures as prescribed in laws, the customs authority shall, pursuant to the customs dossiers, compare information with the information on the monitoring sheet to subtract back materials, accessories and spare parts used for the manufacture of technical rubber products of heading 98.40 that the customs declarant has actually imported and append the countersign according to law provisions. 01 copy of the Nomenclature and/or the monitoring sheet on which the back subtraction has been recorded shall be retained to the customs dossier.

    When all the imported goods on the monitoring sheet are subtracted, Director of the Sub-department of Customs where the last procedure is carried out shall verify “all goods have been imported according to the Nomenclature No. …..” on the original copy of the monitoring sheet of the customs declarant; 01 photocopy of the monitoring sheet shall be retained by the Sub-department of Customs, another photocopy shall be issued to the customs declarant and the original copy shall be sent to the Sub-department of Customs where the monitoring sheet is issued to conduct inspections of the goods granted with customs clearance according to law provisions.

    If the Sub-department of Customs receiving the registration of the Nomenclature is also the Sub-department of Customs carrying out the import procedures, when the Director of the Sub-department of customs has verified on the monitoring sheet that all goods have been subtracted, the Sub-department of customs shall retain the original copy, issue the customs declarant 01 photocopy and send 01 photocopy of the monitoring sheet enclosed with the application for registration of the Nomenclature to conduct inspections of goods granted with customs clearance according to law provisions.

    b.9.2.2.3 – When the original copy of the monitoring sheet has been received from the Sub-department of Customs where the last procedure was carried out, the Sub-department of Customs where the Nomenclature was registered shall collect all documents of registration of Nomenclature and send them to the Sub-department in charge of post-customs clearance inspection as the basis for post-customs clearance inspections according to regulations on risk management of the use of imported goods that are applied the specific preferential import tax rates applicable to heading 98.40 according to regulations in Article 98 of Decree No. 08/2015/NĐ-CP dated 21/01/2015 by the Government.

    Import taxes for articles of heading 98.40 that are used unconformably to the approved purposes shall be calculated according to the preferential import tax rates provided for the corresponding codes of 97 chapters at the time of registration of declaration of imported goods with the customs authority.

    II. DANH MỤC NHÓM MẶT HÀNG, MẶT HÀNG VÀ MỨC THUẾ SUẤT THUẾ NHẬP KHẨU ƯU ĐÃI

    Code

    Description

    Corresponding Code in Part I Appendix II

    Rate
    (%)

    9801

    00

    00

    Meat and edible offal, of guinea fowls (Japanese fowls), cut in pieces, fresh, chilled or frozen.

    0207

    60

    00

    15

     

     

     

     

     

     

     

     

    9802

    00

    00

    Carps, breeding (other than heading 0301.93.10).

    0301

    99

    40

    0

     

     

     

     

     

     

     

     

    98.04

     

     

    Crustaceans, smoked

     

     

     

     

     

     

     

    - Frozen:

     

     

     

     

    9804

    11

    00

    - - Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.)

    0306

    11

    00

    27

    9804

    12

    00

    - - Lobsters (Homarus spp.)

    0306

    12

    00

    27

    9804

    14

     

    - - Crabs:

     

     

     

     

    9804

    14

    10

    - - - Soft shell crabs

    0306

    14

    10

    27

    9804

    14

    90

    - - - Other

    0306

    14

    90

    27

    9804

    15

    00

    - - Norway lobsters (Nephrops norvegicus)

    0306

    15

    00

    27

    9804

    16

    00

    - - Cold-water shrimps and prawns (Pandalus spp., Crangon crangon)

    0306

    16

    00

    27

    9804

    17

     

    - - Other shrimps and prawns:

     

     

     

     

    9804

    17

    10

    - - - Giant tiger prawns (Penaeus monodon)

    0306

    17

    10

    27

    9804

    17

    20

    - - - Whiteleg shrimps (Liptopenaeus vannamei)

    0306

    17

    20

    27

    9804

    17

    30

    - - - Giant river prawns (Macrobrachium rosenbergii)

    0306

    17

    30

    27

    9804

    17

    90

    - - - Other

    0306

    17

    90

    27

    9804

    19

    00

    - - Other, including flours, meals and pellets of crustaceans, fit for human consumption

    0306

    19

    00

    27

     

     

     

    - Not frozen:

     

     

     

     

    9804

    21

     

    - - Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.):

     

     

     

     

    9804

    21

    10

    - - - In airtight containers

    0306

    21

    91

    27

    9804

    21

    90

    - - - Other

    0306

    21

    99

    27

    9804

    22

     

    - - Lobsters (Homarus spp.):

     

     

     

     

    9804

    22

    10

    - - - In airtight containers

    0306

    22

    91

    27

    9804

    22

    99

    - - - Other

    0306

    22

    99

    27

    9804

    23

     

    - - Crabs:

     

     

     

     

    9804

    23

    10

    - - - In airtight containers

    0306

    24

    91

    27

    9804

    23

    90

    - - - Other

    0306

    24

    99

    27

    9804

    24

    00

    - - Norway lobsters (Nephrops norvegicus)

    0306

    25

    00

    27

    9804

    25

     

    - - Cold-water shrimps and prawns (Pandalus spp., Crangon crangon):

     

     

     

     

    9804

    25

    10

    - - - In airtight containers

    0306

    26

    91

    27

    9804

    25

    90

    - - - Other

    0306

    26

    99

    27

    9804

    26

     

    - - Other shrimps and prawns:

     

     

     

     

    9804

    26

    10

    - - - In airtight containers

    0306

    27

    91

    27

    9804

    26

    90

    - - - Other

    0306

    27

    99

    27

    9804

    27

     

    - - Other, including flours, meals and pellets of crustaceans, fit for human consumption:

     

     

     

     

    9804

    27

    10

    - - - In airtight containers

    0306

    29

    91

    27

    9804

    27

    90

    - - - Other

    0306

    29

    99

    27

     

     

     

     

     

     

     

     

    9805

    00

    00

    Pigeon peas (Cajanus cajan), suitable for sowing.

    0713

    60

    00

    0

     

     

     

     

     

     

     

     

    9807

    00

    00

    Kraft paper, of a kind used for making cement bags, bleached.

    4804

    29

    00

    3

     

     

     

     

     

     

     

     

    9808

    00

    00

    Textile fabrics, impregnated, coated, covered or laminated with plastics, other than those with polyvinyl chloride or polyurethane, for rubberized chafer fabric.

    5903

    90

    00

    0

     

     

     

     

     

     

     

     

    9809

    00

    00

    Glass eyes.

    7018

    90

    00

    0

     

     

     

     

     

     

     

     

    9810

    00

    00

    Articles of iron or steel wire, of a kind used for the manufacture of tire-hoop.

    7326

    20

    90

    0

     

     

     

     

     

     

     

     

    9811

    00

    00

    Alloy steel containing Bo and/or chromium, excluding flat-rolled steel that is hot-rolled.

    72.24

    72.25

    72.26

    72.27

    72.28

    72.29

     

     

    10

     

     

     

     

     

     

     

     

    98.12

     

     

    Diesel engines, of a kind used for vehicles of heading 8701 of a power exceeding 60kW.

     

     

     

     

    9812

    00

    10

    - Fully assembled

    8408

    8408

    8408

    8408

    20

    20

    20

    20

    10

    21

    22

    23

    5

    9812

    00

    90

    - Of a kind used for vehicles of sub-heading 8701.10

    8408

    20

    93

    5

     

     

     

     

     

     

     

     

    9813

    00

    00

    Liquid dielectric instrument transformers with a power handling capacity not exceeding 1 kVA and a maximum voltage of 110kV or more.

    8504

    21

    10

    5

     

     

     

     

     

     

     

     

    9814

    00

    00

    Optical discs for laser reading systems, of a kind suitable for cinematography, recorded.

    8523

    49

    19

    5

     

     

     

     

     

     

     

     

    98.15

     

     

    Other firearms and similar devices which operate by the firing of an explosive charge.

     

     

     

     

    9815

    00

    10

    - Sawn-off shotguns

    9303

    20

    00

    30

    9815

    00

    90

    - Hunting riffles

    9303

    30

    00

    30

     

     

     

     

     

     

     

     

    9816

    00

    00

    Lamp's frames for miners or quarrying workers; other parts for lamps for miners, lamps for operating rooms.

    9405

    99

    90

    0

     

     

     

     

     

     

     

     

    98.17

     

     

    Explosion-proof machinery, devices specialized for underground coal mining and a number of materials and devices used for manufacturing and/or assembling such machinery and devices.

     

     

     

     

    9817

    10

    00

    - Explosion-proof air fans, of a kind used in underground mining, of a capacity exceeding 125 kW

    8414

    59

    99

    3

    9817

    20

    00

    - Drills and hammers for working in the hand, of a kind used in underground mining

    8467

    21

    00

    3

    9817

    30

     

    - Dry-type transformer, dry-type electrical substation in full sets, of a kind used for working in caves, explosion rooms in underground mining, of a kind with a power handling capacity exceeding kVA and a maximum voltage of 66kV or more:

     

     

     

     

    9817

    30

    10

    - - Matching transformers

    8504

    33

    11

    3

     

     

     

     

    8504

    34

    11

     

     

     

     

     

    8504

    34

    13

     

     

     

     

     

    8504

    34

    22

     

     

     

     

     

     

     

     

     

    9817

    30

    90

    - - Other

    8504

    33

    19

    3

     

     

     

     

    8504

    34

    12

     

     

     

     

     

    8504

    34

    14

     

     

     

     

     

    8504

    34

    23

     

     

     

     

     

     

     

     

     

    98.18

     

     

    Articles used for production, repair, maintenance of railway engines and railway cars.

     

     

     

     

    9818

    11

     

    - Articles made of cellular rubber:

     

     

     

     

    9818

    11

    10

    - - Electrical insulator hoods

    4016

    99

    53

    0

    9818

    11

    90

    - - Other

    4016

    99

    59

    0

    9818

    12

     

    - U or I sections of iron or non-alloy steel, not further worked than hot-rolled, hot-drawn or extrude, with a height of 80 mm or more:

     

     

     

     

    9818

    12

    10

    - - U sections

    7216

    31

    00

    0

    9818

    12

    90

    - - I sections

    7216

    32

    00

    0

    9818

    13

     

    - Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles:

     

     

     

     

    9818

    13

    10

    - - Screws for metals

    7318

    15

    00

    0

    9818

    13

    90

    - - Cotters and cotter-pins

    7318

    24

    00

    0

    9818

    14

     

    - Springs and leaves for springs, of iron or steel:

     

     

     

     

    9818

    14

    10

    - - Springs and leaves for springs

    7320

    10

    90

    0

    9818

    14

    90

    - - Helical springs

    7320

    20

    90

    0

    9818

    15

    00

    - Air heaters and hot air distributors (including distributors which can also distribute fresh or conditioned air), not electrically heated, incorporating a motor-driven fan or blower, and parts thereof, of iron or steel

    7322

    90

    00

    10

    9818

    16

    00

    - Other cast articles, of iron or steel, other than those of non-malleable cast iron

    7325

    99

    90

    0

    9818

    17

    00

    - Automatic door closers

    8302

    60

    00

    10

    9818

    18

    00

    - Compression-ignition internal combustion ton engines of a power exceeding 100 kW

    8408

    90

    50

    0

    9818

    19

     

    - Parts suitable for use solely or principally with the engines of headings 8407 or 8408, other than those used for engines in heading 8429, 8430; of a kind used for engines of vehicles in headings 8701, 8711 and other vehicles in chapter 87; of a kind used for ships in chapter 89:

     

     

     

     

    9818

    19

    10

    - - Carburetors and parts thereof

    8409

    99

    71

    0

    9818

    19

    20

    - - Cylinder blockes

    8409

    99

    72

    0

    9818

    19

    30

    - - Cylinder liners, with an internal diameter of 50 mm or more, but not exceeding 155 mm

    8409

    99

    73

    0

    9818

    19

    40

    - - Other cylinder liners

    8409

    99

    74

    0

    9818

    19

    50

    - - Cylinder heads and head covers

    8409

    99

    75

    0

    9818

    19

    60

    - - Pistons, with an external diameter of 50 mm or more, but not exceeding 155 mm

    8409

    99

    76

    0

    9818

    19

    70

    - - Other pistons

    8409

    99

    77

    0

    9818

    19

    90

    - - Other

    8409

    99

    79

    0

    9818

    20

     

    - Pumps for liquids, whether or not fitted with a measuring device:

     

     

     

     

    9818

    20

    10

    - - Hand water pumps

    8413

    20

    10

    0

     

     

     

    - - Water pumps or injection pumps, of a kind used for reciprocating internal combustion piston engine:

     

     

     

     

    9818

    20

    21

    - - - Centrifugal type

    8413

    30

    29

    0

    9818

    20

    29

    - - - Other

    8413

    30

    99

    0

     

     

     

    - - Single stage, single suction horizontal shaft water pumps suitable for belt drive or direct coupling, other than pumps with shafts common with the prime mover:

     

     

     

     

    9818

    20

    31

    - - - With an inlet diameter not exceeding 200 mm

    8413

    70

    11

    0

    9818

    20

    39

    - - - Other

    8413

    70

    19

    0

    9818

    20

    90

    - - Parts of pumps of subheadings 8413.70.11 and 8413.70.19

    8413

    91

    30

    0

    9818

    21

     

    - Other fans, with a capacity exceeding 125kW, excluding table, floor, wall, window, ceiling or roof fans, with a self-contained electric motor of an output nocedingding 125 W:

     

     

     

     

    9818

    21

    10

    - - Blowers

    8414

    59

    50

    0

     

     

     

    - - Other:

     

     

     

     

    9818

    21

    21

    - - - With protective screen

    8414

    59

    91

    0

    9818

    21

    29

    - - - Other

    8414

    59

    99

    0

    9818

    22

     

    - Air conditioning machines used for railway rolling stock:

     

     

     

     

     

     

     

    - - Incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (reversible heat pumps):

     

     

     

     

    9818

    22

    11

    - - - Of a power not exceeding 26.38 kW

    8415

    81

    21

    0

    9818

    22

    19

    - - - Other

    8415

    81

    29

    0

    9818

    22

    20

    - - Other air conditioning machines, incorporating a refrigerating unit, of a kind used in railway rolling stock

    8415

    82

    29

    0

     

     

     

    - - Parts:

     

     

     

     

    9818

    22

    31

    - - - Of machines with a refrigeration capacity exceeding 26.38 kW but not exceeding 52.75 kW, with an air flow rate of each evaporator unit not exceeding 67.96 m3/min

    8415

    90

    36

    0

    9818

    22

    39

    - - - Of machines with a refrigeration capacity exceeding 52.75 kW, with an air flow rate of each evaporator unit not exceeding 67.96 m3/min

    8415

    90

    46

    0

    9818

    23

    00

    - Other refrigerating or freezing equipment, excluding beverage coolers, drinking water coolers, water chillers with a capacity exceeding 21.10 kW and scale ice-maker units

    8418

    69

    90

    0

    9818

    24

    00

    - Heat exchange units, excluding cooling towers

    8419

    50

    90

    0

    9818

    25

    00

    - Other automatic data processing machines, excluding personal computers

    8471

    41

    90

    0

     

     

     

    - Safety or relief valves:

     

     

     

     

    9818

    26

    10

    - - Of plastics, with an internal diameter of not less than 10 cm and not more than 25 cm

    8481

    40

    20

    0

    9818

    26

    90

    - - Other, excluding those of copper or copper alloys with an internal diameter of 2.5 cm or less

    8481

    40

    90

    0

    9818

    27

    00

    - Tapered roller bearings, including cone and tapered roller assemblies

    8482

    20

    00

    0

    9818

    28

    00

    - Other transmission shafts (including cam shafts and crank shafts) and cranks

    8483

    10

    90

    0

    9818

    29

    00

    - Other gears and gearing, other than toothed wheels, chain sprockets and other transmission elements presented separately; ball or roller screws; gear boxes and other speed changers, including torque converters

    8483

    40

    90

    0

    9818

    30

    00

    - Gaskets and similar joints of metal sheeting combined with other textile material or of two or more layers of metal

    8484

    10

    00

    0

    9818

    31

    00

    - Generating sets with spark-ignition internal combustion piston engines , of an output exceeding 100 kVA but not exceeding 10,000 kVA

    8502

    20

    30

    0

    9818

    32

    00

    - Parts including printed circuit assemblies for telephone plugs; connection and contact elements for wire and cables; wafer prober, of a kind used for a voltage not exceeding 1,000 V

    8538

    90

    11

    0

    9818

    33

    00

    - Carbon brushes

    8545

    20

    00

    0

     

     

     

     

     

     

     

     

    9819

    00

    00

    Imported materials and equipment for the manufacture of key mechanical engineering products and for investment in the manufacture of key mechanical engineering products

    Classified to other chapters in Appendixes I and II with different code numbers according to the nature of each article

    0, or according to the lowest rate of the VAT framework prescribed by the National Assembly Standing Committee (in case the lowest rate of the VAT framework is higher than 0)

    9820

    00

    00

    Aircraft accessories and materials.

    Classified to other chapters in Appendixes I and II with different code numbers according to the nature of each article

    0, or according to the lowest rate of the VAT framework prescribed by the National Assembly Standing Committee (in case the lowest rate of the VAT framework is higher than 0)

     

     

     

     

     

     

     

     

    98.21

     

     

    Separate knock-down kits, whether in a whole or not, of automobile, for automobile manufacture and assembly.

     

     

     

     

     

     

     

    - For the transport of 10 persons or more, including the drivers:

     

     

     

     

    9821

    10

     

    - - Of compression-ignition internal combustion piston engine (diesel or semi-diesel):

     

     

     

     

    9821

    10

    11

    - - - For the transport of 30 persons or more and specially designed for use in airports

    8702

    10

    71

    5

     

     

     

     

    8702

    10

    79

     

    9821

    10

    19

    - - - Other

    8702

    10

    60

    70

     

     

     

     

    8702

    10

    81

     

     

     

     

     

    8702

    10

    89

     

     

     

     

     

    8702

    10

    90

     

     

     

     

    - - Other:

     

     

     

     

    9821

    10

    21

    - - - For the transport of 30 persons or more and specially designed for use in airports

    8702

    90

    93

    5

    9821

    10

    29

    - - - Other

    8702

    90

    92

    70

     

     

     

     

    8702

    90

    94

     

     

     

     

     

    8702

    90

    95

     

     

     

     

     

    8702

    90

    99

     

    9821

    21

     

    - Of motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 87.02), including station wagons and racing cars:

     

     

     

     

    9821

    21

    10

    - - Vehicles specially designed for travelling on snow; golf cars and similar vehicles:

    8703

    10

    10

    70

     

     

     

     

    8703

    10

    90

     

     

     

     

    - - Other vehicles, with spark-ignition internal combustion reciprocating piston engine:

     

     

     

     

    9821

    21

    21

    - - - Of a cylinder capacity not exceeding 1,000 cc

    8703

    21

    10

    70

     

     

     

     

    8703

    21

    24

     

     

     

     

     

    8703

    21

    29

     

     

     

     

     

    8703

    21

    92

     

     

     

     

     

    8703

    21

    99

     

    9821

    21

    22

    - - - Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc

    8703

    22

    19

    70

     

     

     

     

    8703

    22

    92

     

     

     

     

     

    8703

    22

    99

     

     

     

     

    - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc

     

     

     

     

    9821

    21

    23

    - - - - Motor-homes

    8703

    23

    40

    61

    9821

    21

    24

    - - - - Motor cars (including station wagons, SUVs and sports cars, but not including vans)

    8703

    23

    61

    70

     

     

     

     

    8703

    23

    62

     

     

     

     

     

    8703

    23

    63

     

     

     

     

     

    8703

    23

    64

     

     

     

     

    - - - - Other:

     

     

     

     

    9821

    21

    25

    - - - - - Of a cylinder capacity not exceeding 2,500 cc

    8703

    23

    91

    70

     

     

     

     

    8703

    23

    92

     

     

     

     

     

    8703

    23

    93

     

    9821

    21

    26

    - - - - - Of a cylinder capacity exceeding 2,500 cc

    8703

    23

    94

    61

     

     

     

    - - - Of a cylinder capacity exceeding 3,000 cc

     

     

     

     

    9821

    21

    27

    - - - - Motor cars (including station wagons, SUVs and sports cars, but not including vans), four-wheel drive

    8703

    24

    51

    51

    9821

    21

    28

    - - - - Other four-wheel drive

    8703

    24

    91

    51

    9821

    21

    29

    - - - - Other

    8703

    24

    59

    61

     

     

     

     

    8703

    24

    70

     

     

     

     

     

    8703

    24

    99

     

     

     

     

    - - Other motor cars, with compression-ignition internal combustion piston engine (diesel or semi-diesel):

     

     

     

     

    9821

    21

    31

    - - - Of a cylinder capacity not exceeding 1,500 cc

    8703

    31

    20

    70

     

     

     

     

    8703

    31

    50

     

     

     

     

     

     

     

     

     

     

     

     

     

    8703

    31

    91

     

     

     

     

     

    8703

    31

    99

     

    9821

    21

    32

    - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc

    8703

    32

    52

    70

     

     

     

     

    8703

    32

    53

     

     

     

     

     

    8703

    32

    54

     

     

     

     

     

    8703

    32

    59

     

     

     

     

     

    8703

    32

    60

     

     

     

     

     

    8703

    32

    92

     

     

     

     

     

    8703

    32

    93

     

     

     

     

     

    8703

    32

    94

     

     

     

     

     

    8703

    32

    99

     

    9821

    21

    39

    - - - Of a cylinder capacity exceeding 2,500 cc

    8703

    33

    53

    70

     

     

     

     

    8703

    33

    54

     

     

     

     

     

    8703

    33

    55

     

     

     

     

     

    8703

    33

    59

     

     

     

     

     

    8703

    33

    70

     

     

     

     

     

    8703

    33

    91

     

     

     

     

     

    8703

    33

    99

     

    9821

    21

    90

    - - Other

    8703

    90

    12

    70

     

     

     

     

    8703

    90

    19

     

     

     

     

     

    8703

    90

    70

     

     

     

     

     

    8703

    90

    90

     

     

     

     

     

     

     

     

     

    9821

    30

     

    - Of motor vehicles for the transport of goods:

     

     

     

     

     

     

     

    - - Of dumpers designed for off-highway use:

     

     

     

     

    9821

    30

    11

    - - - Gvw not exceeding 5 t

    8704

    10

    23

    53

    9821

    30

    12

    - - - Gvw exceeding 5 t but not exceeding 10 t

    8704

    10

    24

    50

    9821

    30

    13

    - - - Gvw exceeding 10 t but not exceeding 20 t

    8704

    10

    25

    50

    9821

    30

    14

    - - - Gvw exceeding 20 t but not exceeding 24 t

    8704

    10

    26

    7

    9821

    30

    15

    - - - Gvw exceeding 24 t but not exceeding 45 t

    8704

    10

    27

    7

    9821

    30

    19

    - - - Gvw exceeding 45 t

    8704

    10

    28

    0

     

     

     

    - - Of other motor cars, with compression-ignition internal combustion piston engine (diesel or semi-diesel):

     

     

     

     

    9821

    30

    21

    - - - Gvw not exceeding 5 t

    8704

    21

    29

    70

    9821

    30

    22

    - - - Gvw exceeding 5 t but not exceeding 6 t

    8704

    22

    29

    50

    9821

    30

    23

    - - - Gvw exceeding 6 t but not exceeding 10 t

    8704

    22

    51

    50

    9821

    30

    24

    - - - Gvw exceeding 10 t but not exceeding 20 t

    8704

    22

    59

    30

    9821

    30

    25

    - - - Gvw exceeding 20 t but not exceeding 24 t

    8704

    23

    29

    7

    9821

    30

    26

    - - - Gvw exceeding 24 t but not exceeding 45 t

    8704

    23

    66

    7

     

     

     

     

    8704

    23

    69

     

    9821

    30

    29

    - - - Gvw exceeding 45 t

    8704

    23

    86

    0

     

     

     

     

    8704

    23

    89

     

     

     

     

    - - Of other, with spark-ignition internal combustion piston engine:

     

     

     

     

    9821

    30

    31

    - - - Gvw not exceeding 5 t

    8704

    31

    29

    70

    9821

    30

    32

    - - - Gvw exceeding 5 t but not exceeding 6 t

    8704

    32

    29

    70

    9821

    30

    33

    - - - Gvw exceeding 6 t but not exceeding 10 t

    8704

    32

    46

    70

    9821

    30

    34

    - - - Gvw exceeding 10 t but not exceeding 20 t

    8704

    32

    49

    45

    9821

    30

    35

    - - - Gvw exceeding 20 t but not exceeding 24 t

    8704

    32

    69

    7

    9821

    30

    36

    - - - Gvw exceeding 24 t but not exceeding 45 t

    8704

    32

    86

    7

     

     

     

     

    8704

    32

    89

     

    9821

    30

    39

    - - - Gvw exceeding 45 t

    8704

    32

    98

    0

     

     

     

     

    8704

    32

    99

     

     

     

     

    - - Other:

     

     

     

     

    9821

    30

    91

    - - - Gvw not exceeding 5 t

    8704

    90

    91

    70

    9821

    30

    92

    - - - Gvw exceeding 5 t but not exceeding 10 t

    8704

    90

    92

    70

    9821

    30

    93

    - - - Gvw exceeding 10 t but not exceeding 20 t

    8704

    90

    93

    70

    9821

    30

    94

    - - - Gvw exceeding 20 t but not exceeding 45 t

    8704

    90

    94

    7

    9821

    30

    99

    - - - Other

    8704

    90

    99

    0

     

     

     

     

     

     

     

     

    98.22

     

     

    Materials and equipment serving the plans for production of unburned building materials that are light and the manufacture of aggregate cement brick, of a capacity of 7 million of standard pcs or more per year.

     

     

     

     

    9822

    10

    00

    - Bucket trucks, wheel loaders

    Classified to other chapters in Appendixes I and II with different code numbers according to the nature of each article

    0

    9822

    20

    00

    - Hydraulic press machines

     

    0

    9822

    30

    00

    - Cutting machines

     

    0

    9822

    40

    00

    - Autoclaves

     

    0

    9822

    50

    00

    - Brick setting machines

     

    0

    9822

    90

    00

    - Aluminum powder (containing Al>85%)

     

    0

     

     

     

     

     

     

     

     

    9823

    00

    00

    Cash vans

    8705

    90

    90

    10

     

     

     

     

     

     

     

     

    9824

    00

    00

    Vinyl chloride monomer (VCM)

    2903

    21

    00

    0

     

     

     

     

     

     

     

     

    9825

    00

    00

    Restylane; scar reduction gel

    3304

    99

    90

    10

     

     

     

     

     

     

     

     

    9826

    00

    00

    Tyre cord fabric, of 1680D/2 and 1890 D/2 nylon

    5902

    10

    91

    3

     

     

     

     

     

     

     

     

    98.27

     

     

    Casing and tubing pipe, of cast steel with threads, having a diameter exceeding 2 - 3/8 inches but not exceeding 20 inches, of a kind used in drilling for oil or gas.

     

     

     

     

    9827

    10

    00

    - Of stainless steel

    7304

    24

    00

    5

    9827

    90

    00

    - Other

    7304

    29

    00

    5

     

     

     

     

     

     

     

     

    9828

    00

    00

    Casing pipe, of welded steel with the connector, having a diameter exceeding 20 inches but not exceeding 36 inches, of a kind used in drilling for oil or gas.

    7305

    20

    00

    10

     

     

     

     

     

     

     

     

    98.29

     

     

    Casing and tubing pipe, of welded steel with threads, having a diameter of exceeding 2 - 3/8 inches but not exceeding 20 inches, of a kind used in drilling for oil or gas.

     

     

     

     

    9829

    10

    00

    - Of stainless steel

    7306

    21

    00

    10

    9829

    20

    00

    - Other

    7306

    29

    00

    10

     

     

     

     

     

     

     

     

    9830

    00

    00

    Copper wire, of which the maximum cross-sectional dimension exceeds 6 mm but does not exceed 8 mm.

    7408

    11

    10

    0

     

     

     

     

     

     

     

     

    98.32

     

     

    Hydraulic crane trucks

     

     

     

     

    9832

    10

    00

    - Of a kind having compression-ignition internal combustion piston engine (diesel or semi-diesel)

    8704

    21

    29

    15

     

     

     

     

    8704

    22

    29

     

     

     

     

     

    8704

    22

    51

     

     

     

     

     

    8704

    22

    59

     

     

     

     

     

    8704

    23

    29

     

    9832

    90

    00

    - With spark-ignition internal combustion reciprocating piston engine

    8704

    31

    29

    15

     

     

     

     

    8704

    32

    29

     

     

     

     

     

    8704

    32

    46

     

     

     

     

     

    8704

    32

    49

     

     

     

     

     

    8704

    32

    69

     

     

     

     

     

     

     

     

     

    9833

    00

    00

    Receptionist desk registration procedures at airports or stations

    9403

    60

    90

    10

     

     

     

     

     

     

     

     

    9834

     

     

    Materials and components for production of information technology products

     

     

     

     

    9834

    11

    00

    Rubber, laser engraved, PU coated keyboard, temperature withstand of 150oC

    4016

    99

    99

    0

    9834

    12

     

    - Other products, of iron or steel:

     

     

     

     

    9834

    12

    10

    - - Screw, of steel, INOX 304, 1-standard threaded, anti-rust coated, with diameter of under 1.4 mm

    7318

    15

    00

    0

    9834

    12

    90

    - - Materials, spare parts and auxiliary parts for production of key information technology products

    7326

    90

    99

    0

    9834

    13

    00

    Tin solder bars, without lead, conformable to RoHS standards

    8003

    00

    10

    0

    9834

    14

    00

    Welded tin, wire form, unleaded, with a core of flammable substances, diameter of 1.2 mm or less, conformable to RoHS standards

    8311

    90

    00

    0

    9834

    15

    00

    Vibration motor for phones, with a diameter of ≤ 30 mm, capacity of ≤ 0.5 W

    8501

    10

    49

    0

    9834

    16

    00

    Motor, capacity of not exceeding 5W

    8501

    10

    29

    0

    9834

    17

    00

    Transformer roll, used for electronic and telecommunication equipment, with nominal power of under 0.1 kVA

    8504

    31

    99

    0

    9834

    18

    00

    Lithium batteries with a thickness of ≤ 7 mm, a length of 100 mm and a width of ≤ 100 mm

    8506

    50

    00

    0

    9834

    19

    00

    Crystal screen with size of < 5 inches

    8517

    70

    32

    0

    9834

    20

    00

    Mini USB connector, used for battery charging and data transfer from device to PC

    8536

    90

    93

    0

    9834

    21

    00

    Fuse for electronic devices, with a nominal current limit not exceeding 1.5A

    8536

    8536

    10

    10

    12

    92

    0

    9834

    22

    00

    Semiconductor/electrical relays with voltage of not exceeding 28V

    8536

    41

    90

    0

    9834

    23

    00

    Signal connector of image, sound, vacuum connector used for TV, with current of 1.5A or less

    8536

    69

    22

    0

    9834

    24

    00

    Usb jack, connector; network connector

    8536

    90

    99

    0

    9834

    25

    00

    Plastic-wrapped power connector, with core diameter of smaller than 5 mm

    8544

    42

    91

    0

    9834

    26

    00

    Data connection cable, flat form, 2 fibers

    8544

    42

    99

    0

    9834

    27

    00

    Cable used for information device

    8544

    49

    29

    0

    9834

    28

    00

    Power transformer, signal transformer, high voltage transformer for the production of key IT products

    8504

    34

    29

    0

    9834

    29

    00

    Batteries and battery pack, of lithium, for production of key IT products

    8506

    50

    00

    0

    9834

    30

    00

    Materials, spare parts and auxiliary parts for production of key information technology products

    8536

    69

    99

    0

    9834

    31

    00

    Camera controller

    8537

    10

    19

    0

    9834

    32

    00

    Power cable attached to the circuit board of 220v, plastic wrapped

    8544

    42

    92

    0

    9834

    33

    00

    Other parts, excluding parts of controller, adapter, connector, printed circuit board, antenna

    8517

    70

    92

    0

    9834

    34

    00

    Microphone

    8518

    10

    90

    0

    9834

    35

    00

    Headsets, with or without a microphone, and sets of 1 microphone and 1 or multiple loudspeakers

    8518

    30

    20

    0

    9834

    36

    00

    Sets of microphone and loudspeakers, excluding of mobile phone or other wireless phones

    8518

    30

    59

    0

    9834

    37

    00

    Flash light

    9006

    69

    00

    0

     

     

     

     

     

     

     

     

    9835

    00

    00

    Sodium hydroxide in form of aqueus solutions, containing NaOH > 42%

    2815

    12

    00

    3

     

     

     

     

     

     

     

     

    98.36

     

     

    Chassis fitted with engines, having cabin (chassis cars, having cabin)

     

     

     

     

     

     

     

    - Of motor vehicles for the transport of goods:

     

     

     

     

     

     

     

    - - Of dumpers designed for off-highway use:

     

     

     

     

    9836

    10

    00

    - - - Gvw exceeding 20 t but not exceeding 24 t

    8704

    10

    26

    18

     

     

     

    - - Of other, with compression-ignition internal combustion piston engine (diesel or semi-diesel):

     

     

     

     

    9836

    20

     

    - - - Gvw exceeding 20 t but not exceeding 24 t:

     

     

     

     

    9836

    20

    10

    - - - - Refrigerated trucks

    8704

    23

    21

    18

    9836

    20

    20

    - - - - Garbage collection vehicles having a garbage compressing device

    8704

    23

    22

    18

    9836

    20

    30

    - - - - Tanker vehicles; bulk-cement trucks

    8704

    23

    23

    18

    9836

    20

    40

    - - - - Hooklift trucks

    8704

    23

    25

    18

    9836

    20

    90

    - - - - Other

    8704

    23

    29

    18

    9836

    30

     

    - - - Gvw exceeding 24 t but not exceeding 45 t:

     

     

     

     

    9836

    30

    10

    - - - - Refrigerated trucks

    8704

    23

    61

    18

    9836

    30

    20

    - - - - Garbage collection vehicles having a garbage compressing device

    8704

    23

    62

    18

    9836

    30

    30

    - - - - Tanker vehicles; bulk-cement trucks

    8704

    23

    63

    18

    9836

    30

    40

    - - - - Hooklift trucks

    8704

    23

    65

    18

    9836

    30

    50

    - - - - Dumpers

    8704

    23

    66

    18

    9836

    30

    90

    - - - - Other

    8704

    23

    69

    18

     

     

     

    - - Of other, with spark-ignition internal combustion piston engine:

     

     

     

     

    9836

    40

     

    - - - Gvw exceeding 20 t but not exceeding 24 t:

     

     

     

     

    9836

    40

    10

    - - - - Refrigerated trucks

    8704

    32

    61

    18

    9836

    40

    20

    - - - - Garbage collection vehicles having a garbage compressing device

    8704

    32

    62

    18

    9836

    40

    30

    - - - - Tanker vehicles; bulk-cement trucks

    8704

    32

    63

    18

    9836

    40

    40

    - - - - Hooklift trucks

    8704

    32

    65

    18

    9836

    40

    90

    - - - - Other

    8704

    32

    69

    18

    9836

    50

     

    - - - Gvw exceeding 24 t but not exceeding 45 t:

     

     

     

     

    9836

    50

    10

    - - - - Refrigerated trucks

    8704

    32

    81

    18

    9836

    50

    20

    - - - - Garbage collection vehicles having a garbage compressing device

    8704

    32

    82

    18

    9836

    50

    30

    - - - - Tanker vehicles; bulk-cement trucks

    8704

    32

    83

    18

    9836

    50

    40

    - - - - Hooklift trucks

    8704

    32

    85

    18

    9836

    50

    50

    - - - - Dumpers

    8704

    32

    86

    18

    9836

    50

    90

    - - - - Other

    8704

    32

    89

    18

     

     

     

    - - Of other:

     

     

     

     

    9836

    90

    00

    - - - Gvw exceeding 20 t but not exceeding 24 t

    8704

    90

    94

    18

     

     

     

     

     

     

     

     

    9838

    00

    00

    Biofuels (E5, E10)

    2710

    12

    14

    20

     

     

     

    Bio-diesel fuels (B5, B10)

    2710

    20

    00

    10

     

     

     

     

     

     

     

     

    9839

     

     

    Bars and rods, hot-rolled, in irregularly wound coils, of non-alloy steel

     

     

     

     

    9839

    10

    00

    - Bars and coils, of circular cross-section measuring less than 14 mm in diameter:

    7213

    91

    90

    0

    9839

    20

    00

    - Other bars and coils

    7213

    99

    90

    0

     

     

     

     

     

     

     

     

    9840

     

     

    Materials, spare parts imported for the manufacture of technical rubber products

     

     

     

     

    9840

    11

    00

    Metal segment, of a size at (14 x 24) mm

    7318

    29

    00

    0

    9840

    12

    00

    Steel washers

    7318

    22

    00

    0

    9840

    13

    00

    Copper washers, of a used to be fitted to rubber products, of a size at (10.13 x 0.8) mm

    7415

    21

    00

    10

    9840

    14

    00

    Nickel plated aluminum inner core, with a size of (85 x 38) mm, used in the manufacture of insulated chain

    7616

    99

    99

    0

    9840

    15

    00

    Adhesive chemlok 205 glue

    3506

    99

    00

    5

    9840

    16

    00

    #304 steel washers, of a kind to be fitted to rubber products.

    7318

    22

    00

    0

    9840

    17

    00

    #304-S steel spring washers, of a kind to be fitted in rubber products

    7318

    21

    00

    0

    9840

    18

    00

    Aluminium washers type 3077 (Mini), with a size of (99.71 x 84.73 x 14.30) mm, of a kind used for the manufacture of rubber products

    7616

    99

    99

    0

    9840

    19

    00

    Stearic acid

    3823

    11

    00

    0

    9840

    20

    00

    Kaolin (stone powder(, of a kind used for the manufacture of rubber

    6804

    10

    00

    0

    9840

    21

    00

    0-35b rubber gaskets, of a kind to be fitted to roofing nails

    4016

    93

    90

    0

    9840

    22

    00

    Vulcanised rubber grain

    4008

    19

    00

    0

    9840

    23

    00

    Carbon blacks type N330,770,660, in form of grain, of a kind used for manufacturing rubber products

    2803

    00

    40

    0

    9840

    24

    00

    Rubber covered aluminum netting, of a kind with a size of (410 x 490) mm

    7616

    99

    99

    0

    9840

    25

    00

    Paraffinic oil, of a kind used in rubber manufacture

    2710

    19

    90

    0

    9840

    26

    00

    Sunthene 480 compound plasticisers , in liquid form, of a kind used for the manufacture of rubber products

    3812

    20

    00

    0

    9840

    27

    00

    Zinc oxide white seal 99.8% (ZNO), of a kind used for the manufacture of rubber products

    2817

    00

    10

    0

    9840

    28

    00

    Steel washers (129.8 x 2.8) mm, of a kind to be fitted to rubber products

    7318

    22

    00

    0

     

     

     

     

     

     

     

     

    9841

     

     

    Greenhouses prefabricated buildings, of a kind used for agricultural production

     

     

     

     

    9841

    10

    00

    - Of wood

    9406

    00

    92

    5

    9841

    20

    00

    - Of iron or steel

    9406

    00

    94

    5

    9841

    30

    00

    - Of plastics or of aluminium

    9406

    00

    95

    5

    9841

    40

    00

    - Of concrete or of arficial stone

    9406

    00

    96

    5

    9841

    50

    00

    - Other

    9406

    00

    99

    5

    ---------------

    This document is handled by Luật Dương Gia. Document reference purposes only. Any comments, please send to email: dichvu@luatduonggia.vn

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                                                  • Tội chứa chấp hoặc tiêu thụ tài sản do người khác phạm tội mà có
                                                  • Tội điều động hoặc giao cho người không đủ điều kiện điều khiển tàu bay
                                                  • Tội vi phạm quy định về khai thác, bảo vệ rừng và lâm sản
                                                  • Tội vi phạm quy định về hoạt động xuất bản Điều 344 BLHS
                                                  • Tội vi phạm quy chế về khu vực biên giới (Điều 346 BLHS)
                                                  LIÊN KẾT NỘI BỘ
                                                  • Tư vấn pháp luật
                                                  • Tư vấn luật tại TPHCM
                                                  • Tư vấn luật tại Hà Nội
                                                  • Tư vấn luật tại Đà Nẵng
                                                  • Tư vấn pháp luật qua Email
                                                  • Tư vấn pháp luật qua Zalo
                                                  • Tư vấn luật qua Facebook
                                                  • Tư vấn luật ly hôn
                                                  • Tư vấn luật giao thông
                                                  • Tư vấn luật hành chính
                                                  • Tư vấn pháp luật hình sự
                                                  • Tư vấn luật nghĩa vụ quân sự
                                                  • Tư vấn pháp luật thuế
                                                  • Tư vấn pháp luật đấu thầu
                                                  • Tư vấn luật hôn nhân gia đình
                                                  • Tư vấn pháp luật lao động
                                                  • Tư vấn pháp luật dân sự
                                                  • Tư vấn pháp luật đất đai
                                                  • Tư vấn luật doanh nghiệp
                                                  • Tư vấn pháp luật thừa kế
                                                  • Tư vấn pháp luật xây dựng
                                                  • Tư vấn luật bảo hiểm y tế
                                                  • Tư vấn pháp luật đầu tư
                                                  • Tư vấn luật bảo hiểm xã hội
                                                  • Tư vấn luật sở hữu trí tuệ
                                                  LIÊN KẾT NỘI BỘ
                                                  • Tư vấn pháp luật
                                                  • Tư vấn luật tại TPHCM
                                                  • Tư vấn luật tại Hà Nội
                                                  • Tư vấn luật tại Đà Nẵng
                                                  • Tư vấn pháp luật qua Email
                                                  • Tư vấn pháp luật qua Zalo
                                                  • Tư vấn luật qua Facebook
                                                  • Tư vấn luật ly hôn
                                                  • Tư vấn luật giao thông
                                                  • Tư vấn luật hành chính
                                                  • Tư vấn pháp luật hình sự
                                                  • Tư vấn luật nghĩa vụ quân sự
                                                  • Tư vấn pháp luật thuế
                                                  • Tư vấn pháp luật đấu thầu
                                                  • Tư vấn luật hôn nhân gia đình
                                                  • Tư vấn pháp luật lao động
                                                  • Tư vấn pháp luật dân sự
                                                  • Tư vấn pháp luật đất đai
                                                  • Tư vấn luật doanh nghiệp
                                                  • Tư vấn pháp luật thừa kế
                                                  • Tư vấn pháp luật xây dựng
                                                  • Tư vấn luật bảo hiểm y tế
                                                  • Tư vấn pháp luật đầu tư
                                                  • Tư vấn luật bảo hiểm xã hội
                                                  • Tư vấn luật sở hữu trí tuệ
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                                                  VĂN PHÒNG MIỀN BẮC:

                                                  Địa chỉ: 89 Tô Vĩnh Diện, phường Khương Đình, thành phố Hà Nội, Việt Nam

                                                   Điện thoại: 1900.6568

                                                   Email: dichvu@luatduonggia.vn

                                                  VĂN PHÒNG MIỀN TRUNG:

                                                  Địa chỉ: 141 Diệp Minh Châu, phường Hoà Xuân, thành phố Đà Nẵng, Việt Nam

                                                   Điện thoại: 1900.6568

                                                   Email: danang@luatduonggia.vn

                                                  VĂN PHÒNG MIỀN NAM:

                                                  Địa chỉ: 227 Nguyễn Thái Bình, phường Tân Sơn Nhất, thành phố Hồ Chí Minh, Việt Nam

                                                   Điện thoại: 1900.6568

                                                    Email: luatsu@luatduonggia.vn

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