HS Code PDF

Conv.
INTERNATIONAL CONVENTION ON
THE HARMONIZED COMMODITY DESCRIPTION
AND CODING SYSTEM
(done at Brussels on 14 June 1983)
PREAMBLE
The Contracting Parties to this Convention, established under the auspices of the
Customs Co-operation Council,
Desiring to facilitate international trade,
Desiring to facilitate the collection, comparison and analysis of statistics, in particular
those on international trade,
Desiring to reduce the expense incurred by redescribing, reclassifying and recoding
goods as they move from one classification system to another in the course of
international trade and to facilitate the standardization of trade documentation and the
transmission of data,
Considering that changes in technology and the patterns of international trade require
extensive modifications to the Convention on Nomenclature for the Classification of
Goods in Customs Tariffs, done at Brussels on 15 December 1950,
Considering also that the degree of detail required for Customs and statistical
purposes by Governments and trade interests has increased far beyond that provided by
the Nomenclature annexed to the above-mentioned Convention,
Considering the importance of accurate and comparable data for the purposes of
international trade negotiations,
Considering that the Harmonized System is intended to be used for the purposes of
freight tariffs and transport statistics of the various modes of transport,
Considering that the Harmonized System is intended to be incorporated into
commercial commodity description and coding systems to the greatest extent possible,
Considering that the Harmonized System is intended to promote as close a correlation
as possible between import and export trade statistics and production statistics,
Considering that a close correlation should be maintained between the Harmonized
System and the Standard International Trade Classification (SITC) of the United
Nations,
Considering the desirability of meeting the aforementioned needs through a combined
tariff/statistical nomenclature, suitable for use by the various interests concerned with
international trade,
Considering the importance of ensuring that the Harmonized System is kept up-to-
date in the light of changes in technology or in patterns of international trade,
Having taken into consideration the work accomplished in this sphere by the
Harmonized System Committee set up by the Customs Co-operation Council,
Considering that while the above-mentioned Nomenclature Convention has proved an
effective instrument in the attainment of some of these objectives, the best way to
achieve the desired results in this respect is to conclude a new international Convention,
Have agreed as follows :
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ARTICLE 1
Definitions
For the purpose of this Convention :

(a) the "Harmonized Commodity Description and Coding System", hereinafter
referred to as the "Harmonized System", means the Nomenclature comprising the
headings and subheadings and their related numerical codes, the Section, Chapter
and Subheading Notes and the General Rules for the interpretation of the
Harmonized System, set out in the Annex to this Convention;
(b) "Customs tariff nomenclature" means the nomenclature established under the
legislation of a Contracting Party for the purposes of levying duties of Customs on
imported goods;
(c) "statistical nomenclatures" means goods nomenclatures established by a
Contracting Party for the collection of data for import and export trade statistics;
(d) "combined tariff/statistical nomenclature" means a nomenclature, integrating
Customs tariff and statistical nomenclatures, legally required by a Contracting
Party for the declaration of goods at importation;
(e) "the Convention establishing the Council" means the Convention establishing a
Customs Co-operation Council, done at Brussels on 15 December 1950;
(f) "the Council" means the Customs Co-operation Council referred to in paragraph
(e) above;
(g) "the Secretary General" means the Secretary General of the Council;
(h) the term "ratification" means ratification, acceptance or approval.
ARTICLE 2
The Annex
The Annex to this Convention shall form an integral part thereof, and any reference
to the Convention shall include a reference to the Annex.
ARTICLE 3
Obligations of Contracting Parties
1. Subject to the exceptions enumerated in Article 4 :

(a) Each Contracting Party undertakes, except as provided in subparagraph (c) of
this paragraph, that from the date on which this Convention enters into force in
respect of it, its Customs tariff and statistical nomenclatures shall be in
conformity with the Harmonized System. It thus undertakes that, in respect of
its Customs tariff and statistical nomenclatures :
(i) it shall use all the headings and subheadings of the Harmonized System
without addition or modification, together with their related numerical
codes;
(ii) it shall apply the General Rules for the interpretation of the Harmonized
System and all the Section, Chapter and Subheading Notes, and shall not
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modify the scope of the Sections, Chapters, headings or subheadings of the

Harmonized System; and
(iii)it shall follow the numerical sequence of the Harmonized System;
(b) Each Contracting Party shall also make publicly available its import and
export trade statistics in conformity with the six-digit codes of the Harmonized
System, or, on the initiative of the Contracting Party, beyond that level, to the
extent that publication is not precluded for exceptional reasons such as
commercial confidentiality or national security;
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(c) Nothing in this Article shall require a Contracting Party to use the subheadings
of the Harmonized System in its Customs tariff nomenclature provided that it
meets the obligations at (a) (i), (a) (ii) and (a) (iii) above in a combined
tariff/statistical nomenclature.
2. In complying with the undertakings at paragraph 1 (a) of this Article, each
Contracting Party may make such textual adaptations as may be necessary to give
effect to the Harmonized System in its domestic law.
3. Nothing in this Article shall prevent a Contracting Party from establishing, in its
Customs tariff or statistical nomenclatures, subdivisions classifying goods beyond
the level of the Harmonized System, provided that any such subdivision is added
and coded at a level beyond that of the six-digit numerical code set out in the Annex
to this Convention.
ARTICLE 4
Partial application by developing countries
1. Any developing country Contracting Party may delay its application of some or all
of the subheadings of the Harmonized System for such period as may be necessary,
having regard to its pattern of international trade or its administrative resources.
2. A developing country Contracting Party which elects to apply the Harmonized
System partially under the provisions of this Article agrees to make its best efforts
towards the application of the full six-digit Harmonized System within five years of
the date on which this Convention enters into force in respect of it or within such
further period as it may consider necessary having regard to the provisions of
paragraph 1 of this Article.
3. A developing country Contracting Party which elects to apply the Harmonized
System partially under the provisions of this Article shall apply all or none of the
two-dash subheadings of any one one-dash subheading or all or none of the one-
dash subheadings of any one heading. In such cases of partial application, the sixth
digit or the fifth and sixth digits of that part of the Harmonized System code not
applied shall be replaced by "0" or "00" respectively.
4. A developing country which elects to apply the Harmonized System partially under
the provisions of this Article shall on becoming a Contracting Party notify the
Secretary General of those subheadings which it will not apply on the date when this
Convention enters into force in respect of it and shall also notify the Secretary
General of those subheadings which it applies thereafter.
5. Any developing country which elects to apply the Harmonized System partially
under the provisions of this Article may on becoming a Contracting Party notify the
Secretary General that it formally undertakes to apply the full six-digit Harmonized
System within three years of the date when this Convention enters into force in
respect of it.
6. Any developing country Contracting Party which partially applies the Harmonized
System under the provisions of this Article shall be relieved from its obligations
under Article 3 in relation to the subheadings not applied.
ARTICLE 5
Technical assistance for developing countries

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Developed country Contracting Parties shall furnish to developing countries that so

request, technical assistance on mutually agreed terms in respect of, inter alia, training
of personnel, transposing their existing nomenclatures to the Harmonized System and
advice on keeping their systems so transposed up-to-date with amendments to the
Harmonized System or on applying the provisions of this Convention.
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ARTICLE 6
Harmonized System Committee
1. There shall be established under this Convention a Committee to be known as the

Harmonized System Committee, composed of representatives from each of the
Contracting Parties.
2. It shall normally meet at least twice each year.
3. Its meetings shall be convened by the Secretary General and, unless the Contracting
Parties otherwise decide, shall be held at the Headquarters of the Council.
4. In the Harmonized System Committee each Contracting Party shall have the right to
one vote; nevertheless, for the purposes of this Convention and without prejudice to
any future Convention, where a Customs or Economic Union as well as one or more
of its Member States are Contracting Parties such Contracting Parties shall together
exercise only one vote. Similarly, where all the Member States of a Customs or
Economic Union which is eligible to become a Contracting Party under the
provisions of Article 11 (b) become Contracting Parties, they shall together exercise
only one vote.
5. The Harmonized System Committee shall elect its own Chairman and one or more
Vice-Chairmen.
6. It shall draw up its own Rules of Procedure by decision taken by not less than two-
thirds of the votes attributed to its members. The Rules of Procedure so drawn up
shall be approved by the Council.
7. It shall invite such intergovernmental or other international organizations as it may
consider appropriate to participate as observers in its work.
8. It shall set up Sub-Committees or Working Parties as needed, having regard, in
particular, to the provisions of paragraph 1 (a) of Article 7, and it shall determine the
membership, voting rights and Rules of Procedure for such Sub-Committees or
Working Parties.
ARTICLE 7
Functions of the Committee
1. The Harmonized System Committee, having regard to the provisions of Article 8,

shall have the following functions :
(a) to propose such amendments to this Convention as may be considered desirable,
having regard, in particular, to the needs of users and to changes in technology
or in patterns of international trade;
(b) to prepare Explanatory Notes, Classification Opinions or other advice as guides
to the interpretation of the Harmonized System;
(c) to prepare recommendations to secure uniformity in the interpretation and
application of the Harmonized System;
(d) to collate and circulate information concerning the application of the
Harmonized System;
(e) on its own initiative or on request, to furnish information or guidance on any
matters concerning the classification of goods in the Harmonized System to
Contracting Parties, to Members of the Council and to such intergovernmental or
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other international organizations as the Committee may consider appropriate;

(f) to present Reports to each Session of the Council concerning its activities,
including proposed amendments, Explanatory Notes, Classification Opinions
and other advice;
(g) to exercise such other powers and functions in relation to the Harmonized
System as the Council or the Contracting Parties may deem necessary.
2. Administrative decisions of the Harmonized System Committee having budgetary
implications shall be subject to approval by the Council.
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ARTICLE 8
Role of the Council
1. The Council shall examine proposals for amendment of this Convention, prepared
by the Harmonized System Committee, and recommend them to the Contracting
Parties under the procedure of Article 16 unless any Council Member which is a
Contracting Party to this Convention requests that the proposals or any part thereof
be referred to the Committee for re-examination.
2. The Explanatory Notes, Classification Opinions, other advice on the interpretation
of the Harmonized System and recommendations to secure uniformity in the
interpretation and application of the Harmonized System, prepared during a session
of the Harmonized System Committee under the provisions of paragraph l of Article
7, shall be deemed to be approved by the Council if, not later than the end of the
second month following the month during which that session was closed, no
Contracting Party to this Convention has notified the Secretary General that it
requests that such matter be referred to the Council.
3. Where a matter is referred to the Council under the provisions of paragraph 2 of this
Article, the Council shall approve such Explanatory Notes, Classification Opinions,
other advice or recommendations, unless any Council Member which is a
Contracting Party to this Convention requests that they be referred in whole or part
to the Committee for re-examination.
ARTICLE 9
Rates of Customs duty
The Contracting Parties do not assume by this Convention any obligation in relation
to rates of Customs duty.
ARTICLE 10
Settlement of disputes
1. Any dispute between Contracting Parties concerning the interpretation or

application of this Convention shall, so far as possible, be settled by negotiation
between them.
2. Any dispute which is not so settled shall be referred by the Parties to the dispute to
the Harmonized System Committee which shall thereupon consider the dispute and
make recommendations for its settlement.
3. If the Harmonized System Committee is unable to settle the dispute, it shall refer the
matter to the Council which shall make recommendations in conformity with Article
III (e) of the Convention establishing the Council.
4. The Parties to the dispute may agree in advance to accept the recommendations of
the Committee or the Council as binding.
ARTICLE 11
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Eligibility to become a Contracting Party
The following are eligible to become Contracting Parties to this Convention :

(a) Member States of the Council;
(b) Customs or Economic Unions to which competence has been transferred to enter
into treaties in respect of some or all of the matters governed by this Convention;
and
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(c) Any other State to which an invitation to that effect has been addressed by the
Secretary General at the direction of the Council.
ARTICLE 12
Procedure for becoming a Contracting Party
1. Any eligible State or Customs or Economic Union may become a Contracting Party
to this Convention :
(a) by signing it without reservation of ratification;
(b) by depositing an instrument of ratification after having signed the Convention
subject to ratification; or
(c) by acceding to it after the Convention has ceased to be open for signature.
2. This Convention shall be open for signature until 31 December 1986 at the
Headquarters of the Council in Brussels by the States and Customs or Economic
Unions referred to in Article 11. Thereafter, it shall be open for their accession.
3. The instruments of ratification or accession shall be deposited with the Secretary
General.
ARTICLE 13
Entry into force
1. This Convention shall enter into force on the first of January which falls at least
twelve months but not more than twenty-four months after a minimum of seventeen
States or Customs or Economic Unions referred to in Article 11 above have signed it
without reservation of ratification or have deposited their instruments of ratification
or accession, but not before 1 January 1987.
2. For any State or Customs or Economic Union signing without reservation of
ratification, ratifying or acceding to this Convention after the minimum number
specified in paragraph 1 of this Article is reached, this Convention shall enter into
force on the first of January which falls at least twelve months but not more than
twenty-four months after it has signed the Convention without reservation of
ratification or has deposited its instrument of ratification or accession, unless it
specifies an earlier date. However, the date of entry into force under the provisions
of this paragraph shall not be earlier than the date of entry into force provided for in
ARTICLE 14
Application by dependent territories
1. Any State may, at the time of becoming a Contracting Party to this Convention, or at
any time thereafter, declare by notification given to the Secretary General that the
Convention shall extend to all or any of the territories for whose international
relations it is responsible, named in its notification. Such notification shall take
effect on the first of January which falls at least twelve months but not more than
twenty-four months after the date of the receipt thereof by the Secretary General,
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unless an earlier date is specified in the notification. However, this Convention

shall not apply to such territories before it has entered into force for the State
concerned.
2. This Convention shall cease to have effect for a named territory on the date when
the Contracting Party ceases to be responsible for the international relations of that
territory or on such earlier date as may be notified to the Secretary General under
the procedure of Article 15.
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ARTICLE 15
Denunciation
This Convention is of unlimited duration. Nevertheless any Contracting Party may

denounce it and such denunciation shall take effect one year after the receipt of the
instrument of denunciation by the Secretary General, unless a later date is specified
therein.
ARTICLE 16
Amendment procedure
1. The Council may recommend amendments to this Convention to the Contracting

Parties.
2. Any Contracting Party may notify the Secretary General of an objection to a
recommended amendment and may subsequently withdraw such objection within
the period specified in paragraph 3 of this Article.
3. Any recommended amendment shall be deemed to be accepted six months after the
date of its notification by the Secretary General provided that there is no objection
outstanding at the end of this period.
4. Accepted amendments shall enter into force for all Contracting Parties on one of the
following dates :
(a) where the recommended amendment is notified before 1 April, the date shall be
the first of January of the second year following the date of such notification,
or
(b) where the recommended amendment is notified on or after 1 April, the date shall
be the first of January of the third year following the date of such notification.
5. The statistical nomenclatures of each Contracting Party and its Customs tariff
nomenclature or, in the case provided for under paragraph 1 (c) of Article 3, its
combined tariff/statistical nomenclature, shall be brought into conformity with the
amended Harmonized System on the date specified in paragraph 4 of this Article.
6. Any State or Customs or Economic Union signing without reservation of
ratification, ratifying or acceding to this Convention shall be deemed to have
accepted any amendments thereto which, at the date when it becomes a Contracting
Party, have entered into force or have been accepted under the provisions of
ARTICLE 17
Rights of Contracting Parties in respect of the harmonized System
On any matter affecting the Harmonized System, paragraph 4 of Article 6, Article 8

and paragraph 2 of Article 16 shall confer rights on a Contracting Party :
(a) in respect of all parts of the Harmonized System which it applies under the
provisions of this Convention; or
(b) until the date when this Convention enters into force in respect of it in accordance
with the provisions of Article 13, in respect of all parts of the Harmonized System
which it is obligated to apply at that date under the provisions of this Convention; or
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(c) in respect of all parts of the Harmonized System, provided that it has formally
undertaken to apply the full six-digit Harmonized System within the period of three
years referred to in paragraph 5 of Article 4 and until the expiration of that period.
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ARTICLE 18
Reservations
No reservations to this Convention shall be permitted.
ARTICLE 19
Notifications by the Secretary general
The Secretary General shall notify Contracting Parties, other signatory States,
Member States of the Council which are not Contracting Parties to this Convention,
and the Secretary General of the United Nations, of the following :
(a) Notifications under Article 4;
(b) Signatures, ratifications and accessions as referred to in Article 12;
(c) The date on which the Convention shall enter into force in accordance with
Article 13;
(d) Notifications under Article 14;
(e) Denunciations under Article 15;
(f) Amendments to the Convention recommended under Article 16;
(g) Objections in respect of recommended amendments under Article 16, and, where
appropriate, their withdrawal; and
(h) Amendments accepted under Article 16, and the date of their entry into force.
ARTICLE 20
Registration with the United Nations
This Convention shall be registered with the Secretariat of the United Nations in
accordance with the provisions of Article 102 of the Charter of the United Nations at
the request of the Secretary General of the Council.
In witness thereof the undersigned, being duly authorized thereto, have signed this
Convention.
Done at Brussels on the 14th day of June 1983 in the English and French
languages, both texts being equally authentic, in a single original which shall be
deposited with the Secretary General of the Council who shall transmit certified
copies thereof to all the States and Customs or Economic Unions referred to in Article
11.
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GENERAL RULES FOR THE INTERPRETATION

OF THE HARMONIZED SYSTEM
Classification of goods in the Nomenclature shall be governed by the

following principles :
1. The titles of Sections, Chapters and sub-Chapters are provided for ease of
reference only; for legal purposes, classification shall be determined according to
the terms of the headings and any relative Section or Chapter Notes and, provided
such headings or Notes do not otherwise require, according to the following
provisions :
2. (a) Any reference in a heading to an article shall be taken to include a reference to
that article incomplete or unfinished, provided that, as presented, the
incomplete or unfinished article has the essential character of the complete or
finished article. It shall also be taken to include a reference to that article
complete or finished (or falling to be classified as complete or finished by
virtue of this Rule), presented unassembled or disassembled.
(b) Any reference in a heading to a material or substance shall be taken to include
a reference to mixtures or combinations of that material or substance with
other materials or substances. Any reference to goods of a given material or
substance shall be taken to include a reference to goods consisting wholly or
partly of such material or substance. The classification of goods consisting of
more than one material or substance shall be according to the principles of
Rule 3.
3. When by application of Rule 2 (b) or for any other reason, goods are, prima facie,
classifiable under two or more headings, classification shall be effected as follows
:
(a) The heading which provides the most specific description shall be preferred to
headings providing a more general description. However, when two or more
headings each refer to part only of the materials or substances contained in
mixed or composite goods or to part only of the items in a set put up for retail
sale, those headings are to be regarded as equally specific in relation to those
goods, even if one of them gives a more complete or precise description of the
goods.
(b) Mixtures, composite goods consisting of different materials or made up of
different components, and goods put up in sets for retail sale, which cannot be
classified by reference to 3 (a), shall be classified as if they consisted of the
material or component which gives them their essential character, insofar as
this criterion is applicable.
(c) When goods cannot be classified by reference to 3 (a) or 3 (b), they shall be
classified under the heading which occurs last in numerical order among those
which equally merit consideration.
4. Goods which cannot be classified in accordance with the above Rules shall be
classified under the heading appropriate to the goods to which they are most akin.
5. In addition to the foregoing provisions, the following Rules shall apply in respect
of the goods referred to therein :
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(a) Camera cases, musical instrument cases, gun cases, drawing instrument cases,
necklace cases and similar containers, specially shaped or fitted to contain a
specific article or set of articles, suitable for long-term use and presented with
the articles for which they are intended, shall be classified with such articles
when of a kind normally sold therewith. This Rule does not, however, apply
to containers which give the whole its essential character;
(b) Subject to the provisions of Rule 5 (a) above, packing materials and packing
containers presented with the goods therein shall be classified with the goods
if they are of a kind normally used for packing such goods. However, this
provision is not binding when such packing materials or packing containers
are clearly suitable for repetitive use.
6. For legal purposes, the classification of goods in the subheadings of a heading
shall be determined according to the terms of those subheadings and any related
Subheading Notes and, mutatis mutandis, to the above Rules, on the
understanding that only subheadings at the same level are comparable. For the
purposes of this Rule the relative Section and Chapter Notes also apply, unless the
context otherwise requires.
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Section I
Chapter 01
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
Note.
I.- 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.

HEADING DUTY
H.S CODE DESCRIPTION UINT
NO RATE
01.01 Live horses, asses, mules and
hinnies.
- Horses:
- - Pure-bred breeding animals:
01 01 21 10 - - - Of Arab breed Free
01 01 21 90 - - - Other Free
-- Other:
01 01 29 10 - - - Horses for sport Free
01 01 29 20 - - - Ponies Free
01 01 29 90 - - - Other Free
01 01 30 00 -Asses Free
01 01 90 00 - Other Free
01.02 Live bovine animals.
- Cattle:
01 02 21 00 -- Pure- bred breeding animals Free
01 02 29 00 -- Other Free
- Buffalo:
01 02 31 00 -- Pure-bred breeding animals Free
01 02 39 00 -- Other Free
01 02 90 00 - Other Free
01.03 Live swine.
01 03 10 00 - Pure-bred breeding animals PROHIBITED
- Other:
1
Section I
Chapter 01
HEADING DUTY
NO RATE
01 03 91 00 - - Weighing less than 50 kg PROHIBITED
01 03 92 00 - - Weighing 50 kg or more PROHIBITED
01.04 Live sheep and goats.
- sheep:
01 04 10 10 - - - Pure- bred breeding animals Free
01 04 10 90 - - - Other Free
- Goats:
01 04 20 10 - - - Pure- bred breeding animals Free
01 04 20 90 - - - Other Free
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:
- - Fowls of the species Gallus
01 05 11 00 Free
domesticus
01 05 12 00 - - Turkeys Free
01 05 13 00 - - Ducks Free
01 05 14 00 -- Geese Free
01 05 15 00 -- Guinea fowls Free
- Other:
- - Fowls of the species Gallus
domesticus:
01 05 94 10 - - - Layers Free
01 05 94 20 - - - Broilers Free
01 05 94 30 - - -For hatching Free
01 05 94 90 - - - Other Free
- - Other:
01 05 99 10 - - - Tame ducks and geesse Free
01 05 99 20 - - - Turkeys Free
01 05 99 90 - - - Other Free
01.06 Other live animals.
- Mammals:
01 06 11 00 - - Primates Free
- - Whales, dolphins and porpoises
(mammals of the order Cetacea);
manatees and dugongs (mammals of
01 06 12 00 the order Sirenia) ; seals, sea Free
lions and walruses (mammals of the
suborder Pinnipedia)”.
-- Camels and other camelids

01 06 13 00 Free
(Camelidae)
01 06 14 00 -- Rabbits and hares Free
- - Other:
01 06 19 30 - - - Gazelles and deer Free
01 06 19 40 - - - Dogs Free
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Section I
Chapter 01
HEADING DUTY
NO RATE
- - - Foxes, minks and other fur
01 06 19 50 Free
animals
- - - Animals for zoos, fairs, scientific
01 06 19 60 Free
experiments and research labs
01 06 19 90 - - - Other Free
- Reptiles (including snakes and
01 06 20 00 Free
turtles)
- Birds:
01 06 31 00 - - Birds of prey Free
- - Psittaciformes (including parrots,
01 06 32 00 Free
parakeets, macaws and cockatoos)
-- Ostriches; emus (Dromaius
01 06 33 00 Free
novaehollandiae)
- - Other:
- - - Tame and wild pigeons,
partridges, pheasants, quail,
01 06 39 10 Free
woodcocks, snipe, sand grouse,
ortolan, wild ducks
01 06 39 20 - - - Ornamental birds Free
01 06 39 90 - - - Other Free
- Insects:
01 06 41 00 - - Bees Free
01 06 49 00 -- Other Free
01 06 90 00 - Other: Free
3
Section I
Chapter 02
Chapter 2
Meat and edible meat offal
Note.
I - This Chapter does not cover :
(a) Products of the kinds described in headings 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).
HEADING DUTY
NO RATE
02.01 Meat of bovine animals, fresh or
chilled.
02 01 10 00 - Carcasses and half-carcasses Free
02 01 20 00 - Other cuts with bone in Free
02 01 30 00 - Boneless Free
02.02 Meat of bovine animals, frozen.
02 02 10 00 - Carcasses and half-carcasses Value 5%
02 02 20 00 - Other cuts with bone in Value 5%
- Boneless:
02 02 30 10 - - - Minced Value 5%
02 02 30 90 - - - Other Value 5%
02.03 Meat of swine, fresh, chilled or
frozen.
- Fresh or chilled:
02 03 11 00 - - carcasses and half-carcasses Special Goods
- - Hams, shoulders and cuts
02 03 12 00 Special Goods
thereof, with bone in
02 03 19 00 - - Other Special Goods
- Frozen:
02 03 21 00 - - Carcasses and half-carcasses Special Goods
02.04 Meat of sheep or goats, fresh,
chilled or frozen.
- Carcasses and half-carcasses of
02 04 10 00 Free
lambs, fresh or chilled
- Other meat of sheep, fresh or
chilled:
02 04 21 00 - - Carcasses and half-carcasses Free
02 04 22 00 - - Other cuts with bone in Free
02 04 23 00 - - Boneless Free
- Carcasses and half-carcasses of
02 04 30 00 Value 5%
lambs, frozen
4
Section I
Chapter 02
HEADING DUTY
NO RATE
- Other meat of sheep, frozen:
02 04 41 00 - - Carcasses and half-carcasses Value 5%
02 04 42 00 - - Other cuts with bone in Value 5%
- - Boneless:
02 04 43 10 - - - Minced Value 5%
02 04 43 90 - - - Other Value 5%
- Meat of goats:
- - - Carcasses and half-carcasses:
02 04 50 11 - - - - Fresh or chilled Free
02 04 50 12 - - - - Frozen Value 5%
- - - Other cuts with bone in:
02 04 50 22 - - - - Frozen Value 5%
- - - Boneless:
02 04 50 32 - - - - Frozen Value 5%
02.05 Meat of horses, asses, mules or
hinnies, fresh, chilled or frozen.
02 05 00 10 - - - Meat of horses Value 5%
02 05 00 90 - - - Other Special Goods
02.06 Edible offal of bovine animals,
swine, sheep, goats,
horses,asses, mules or hinnies,
fresh, chilled or frozen.
02 06 10 00 - Of bovine animals, fresh or chilled Value 5%
- Of bovine animals, frozen:

02 06 21 00 - - Tongues Value 5%
02 06 22 00 - - Livers Value 5%
02 06 29 00 - - Other Value 5%
02 06 30 00 - Of swine, fresh or chilled Special Goods
- Of swine, frozen:
02 06 41 00 - - Livers Special Goods
- Other, fresh or chilled:
02 06 80 10 - - - Of sheep or goats Free
02 06 80 90 - - - Other Value 5%
- Other, frozen:
- - - Of sheep or goats:
02 06 90 11 - - - - Tongues Value 5%
02 06 90 12 - - - - Livers Value 5%
02 06 90 19 - - - - Other Value 5%
02 06 90 90 - - - Other Value 5%
5
Section I
Chapter 02
HEADING DUTY
NO RATE
02.07
Meat and edible offal, of the
poultry of heading 01.05,fresh,
chilled or frozen.
- Of fowls of the species Gallus

domesticus:
02 07 11 00 - - Not cut in pieces, fresh or chilled Value 5%
02 07 12 00 - - Not cut in pieces, frozen Value 5%
02 07 13 00 - - Cuts and offal, fresh or chilled Value 5%
02 07 14 00 - - Cuts and offal, frozen Value 5%
- Of turkeys:
02 07 26 00 - - Cuts and offal, fresh or chilled Value 5%
02 07 27 00 - - Cuts and offal, frozen Value 5%
- Of ducks:
02 07 43 00 - - Fatty livers, fresh or chilled Value 5%
02 07 44 00 - - Other, fresh or chilled Value 5%
02 07 45 00 - - Other, frozen Value 5%
- Of geese:
02 07 53 00 - - Fatty livers, fresh or chilled Value 5%
02 07 54 00 - - Other, fresh or chilled Value 5%
02 07 55 00 - - Other, frozen Value 5%
02 07 60 00 - - Of guinea fowls Value 5%
02.08 Other meat and edible meat offal,
fresh, chilled or frozen.
- Of rabbits or hares:
02 08 10 10 - - - Fresh or chilled Free
02 08 10 20 - - - Frozen Value 5%
02 08 30 00 - Of primates Value 5%
- Of whales, dolphins and porpoises
(mammals of the order Cetacea); of
manatees and dugongs (mammals of
02 08 40 00 the order Sirenia); of seals, sea lions Value 5%
and walruses (mammals of the
suborder Pinnipedia)
- Of reptiles (including snakes and

02 08 50 00 Value 5%
turtles)
- Of camels and other camelids
(Camelidae):
02 08 60 10 - - - Fresh or chilled Free
02 08 60 20 - - - Frozen Free
6
Section I
Chapter 02
HEADING DUTY
NO RATE
- Other:
- - - Gazelles and deer :
02 08 90 21 - - - - Fresh or chilled Value 5%
02 08 90 22 - - - - Frozen Value 5%
- - - Tame and wild pigeons,
partridges, pheasants,
quail,woodcocks, snipe, sand grouse,
ortolan and wild ducks:
02 08 90 31 - - - - Fresh or chilled Value 5%
02 08 90 32 - - - - Frozen Value 5%
- - - Other:
02 08 90 91 - - - - Frogs' legs Value 5%
02 08 90 99 - - - - Other Value 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.
02 09 10 00 - Of pigs Special Goods
02 09 90 00 - Other Value 5%
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:
02 10 12 00 - - Bellies (streaky) and cuts thereof Special Goods
02 10 20 00 - Meat of bovine animals Value 5%
- Other, including edible flours and
meals of meat or meat offal:
02 10 91 00 - - Of primates Value 5%
- - Of whales, dolphines and
porpoises (mammals of the order
Cetacea); of manatees and dugongs
02 10 92 00 (mammals of the order Sirenia); of Value 5%
seals, sea lions and walruses
(mammals of the suborder
Pinnipedia)
- - Of reptiles (including snakes and
02 10 93 00 Value 5%
turtles)
02 10 99 00 - - Other Value 5%
7
Section I
Chapter 03
Chapter 3
Fish and crustaceans, molluscs and

other aquatic invertebrates
Notes.
I .- 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 consumpion (heading 23.01) ; or
(d) Caviar or caviar substitutes prepared from fish eggs (heading16.04).
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.
HEADING DUTY
NO RATE
03.01 Live fish.
- Ornamental fish:
03 01 11 00 - - Freshwater Free
03 01 19 00 - - Other: Free
- Other live fish:
- - Trout (Salmo trutta,

Oncorhynchus mykiss,
Oncorhynchus clarki, Oncorhynchus
03 01 91 00 Free
aguabonita, Oncorhynchus
gilae,Oncorhynchus apache and
Oncorhynchus chrysogaster):
03 01 92 00 - - Eels (Anguilla spp.) Free
- - Carp (Cyprinus carpio,
Carassius carassius,
Ctenopharyngodon
03 01 93 00 idellus, Hypophthalmichthys spp., Free
Cirrhinus spp.,
Mylopharyngodon piceus)”.
- - Atlantic and Pacific bluefin tunas

(Thunnus thynnus, Thunnus
03 01 94 00 Free
orientalis)
- - Soutern bluefin tunas (Thunnus

03 01 95 00 Free
maccoyii)
03 01 99 00 - - Other Free
8
Section I
Chapter 03
HEADING DUTY
NO RATE
03.02 Fish, fresh or chilled, excluding
fish fillets and other fish meat of
heading 03.04
- Salmonidae, excluding livers and
roes:
- - Trout (Salmo trutta,

Oncorhynchus clarki, Oncorhynchus
03 02 11 00 Free
aguabonita, Oncorhynchus gilae,
Oncorhynchus apache and
Oncorhynchus chrysogaster)
- - Pacific salmon (Oncorhynchus

nerka, Oncorhynchus gorbuscha,
Oncorhynchus keta, Oncorhynchus
03 02 13 00 tschawytscha, Oncorhynchus Free
kisutch, Oncorhynchus masou and
Oncorhynchus rhodurus)
Pacific salmon
- - Atlantic salmon (Salmo salar)
03 02 14 00 Free
and Danube salmon (Hucho hucho)
03 02 19 00 - - Other Free
- Flat fish (Pleuronectidae,

Bothidae, Cynoglossidae, Soleidae,
Scophthalmidae and Citharidae),
excluding livers and roes:
- - Halibut (Reinhardtius
hippoglossoides, Hippoglossus
03 02 21 00 Free
hippoglossus, Hippoglossus
stenolepis)
03 02 22 00 - - Plaice (Pleuronectes platessa) Free
03 02 23 00 - - Sole (Solea spp.) Free

- - Turbots (Psetta maxima,
03 02 24 00 Free
Scophthalmidae)
03 02 29 00 - - Other Free
- Tunas (of the genus Thunnus),

skipjack or stripe-bellied bonito
(Euthynnus (Katsuwonus) pelamis),
- - Albacore or longfinned tunas

03 02 31 00 Free
(Thunnus alalunga)
9
Section I
Chapter 03
HEADING DUTY
NO RATE
- - Yellowfin tunas (Thunnus
03 02 32 00 Free
albacares)
03 02 33 00 - - Skipjack or stripe-bellied bonito Free
03 02 34 00 - - Bigeye tunas (Thunnus obesus) Free
- - Atlantic and Pacific bluefin tunas
03 02 35 00 (Thunnus thynnus,Thunnus Free
orientalis )
- - Southern bluefin tunas (Thunnus
03 02 36 00 Free
maccoyii)
- - Other:
03 02 39 10 --- Longtail tuna (Thunnus tungle) Free
03 02 39 20 --- Kawakawa(Thunnus Avinus) Free
03 02 39 90 --- Other Free
- 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 :
-- Herrings (Clupea harengus,

03 02 41 00 Free
Clupea pallasii)
03 02 42 00 -- Anchovies (Engraulis spp.) Free
- - Sardines (Sardina pilchardus,
Sardinops spp.), sardinella
03 02 43 00 Free
(Sardinella spp.), brisling or sprats
(Sprattus sprattus)
- - Mackerel (Scomber scombrus,
japonicus):
--- Mackerel (King fish, soitted

03 02 44 10 Free
soabusg mackerel)
03 02 44 20 --- Indian mackerel Free
03 02 44 90 --- Other Free
-- Jack and horse mackerel

(Trachurus spp.):
10
Section I
Chapter 03
HEADING DUTY
NO RATE
03 02 45 10 --- Trevally (bigeye, blacktip, scad) Free
03 02 45 20 --- Silver pomfert Free
03 02 45 90 --- Other Free
03 02 46 00 -- Cobia (Rachycentron canadum) Free
03 02 47 00 -- Swordfish (Xiphias gladius) Free
- Fish of the families
Bregmacerotidae, Euclichthyidae,
Gadidae, Macrouridae,
Melanonidae, Merlucciidae, Moridae
and Muraenolepididae, excluding
livers and roes :
-- Cod (Gadus morhua, Gadus

03 02 51 00 Free
ogac, Gadus macrocephalus)
-- Haddock (Melanogrammus
03 02 52 00 Free
aeglefinus)
03 02 53 00 -- Coalfish (Pollachius virens) Free
-- Hake (Merluccius spp., Urophycis
03 02 5400 Free
spp.)
-- Alaska Pollack (Theraga
03 02 55 00 Free
chalcogramma)
-- Blue whitings (Micromesistius

03 02 56 00 Free
poutassou, Micromesistius australis
03 02 59 00 -- Other Free
- Tilapias (Oreochromis spp.),
catfish (Pangasius spp., Silurus
spp., Clarias spp., Ictalurus spp.),
carp (Cyprinus carpio,
Carassiuscarassius,
Ctenopharyngodon idellus,
Hypophthalmichthys spp.,
Cirrhinus spp., Mylopharyngodon
piceus), eels (Anguilla spp.), Nile
perch (Lates niloticus) and
snakeheads (Channa spp.),
excluding livers and roes :
-- Tilapias (Oreochromis spp.)

03 02 71 00 Free
--Catfish (Pangasius spp., Silurus

03 02 72 00 Free
spp.,Clarias spp., Ictalurus spp.)
11
Section I
Chapter 03
HEADING DUTY
NO RATE
-- Carp (Cyprinus carpio, Carassius

carassius, Ctenopharyngodon
idellus, Hypophthalmichthys spp.,
03 02 73 00 Free
Cirrhinus spp.,
Mylopharyngodon piceus)
03 02 74 00 -- Eels (Anguilla spp.) Free

03 02 79 00 -- Other Free
- Other fish, excluding livers and
roes :
03 02 81 00 -- Dogfish and other sharks Free
03 02 82 00 -- Rays and skates (Rajidae) Free
03 02 83 00 -- Toothfish (Dissostichus spp.) Free
03 02 84 00 -- Seabass (Dicentrarchus spp.) Free
03 02 85 00 -- Seabream (Sparidae) Free
-- Other:
- - - Groupers (blue spotted,
03 02 89 10 Free
arolated, saddle)
03 02 89 20 - - - Emperors Free
03 02 89 30 - - - Red snappers Free
03 02 89 40 - - - Grunter Free
03 02 89 50 - - - Mullets Free
03 02 89 60 - - - Spinefoot Free
03 02 89 70 - - - barracuda Free
03 02 89 80 - - - Croaker (Siganidae) Free
03 02 89 90 - - - Other Free
03 02 90 00 - Livers and roes Free
03.03 Fish, frozen, excluding fish fillets
and other fish meat of heading
03.04.
- Salmonidae, excluding livers and

roes :
-- Sockeye salmon (red salmon)

03 03 11 00 Value 5%
(Oncorhynchus nerka)
-- Other Pacific salmon

(Oncorhynchus gorbuscha,
Oncorhynchus
keta, Oncorhynchus tschawytscha,
03 03 12 00 Value 5%
Oncorhynchus kisutch,
Oncorhynchus masou and
Oncorhynchus rhodurus)
12
Section I
Chapter 03
HEADING DUTY
NO RATE
-- Atlantic salmon (Salmo salar)
and Danube salmon (Hucho
03 03 13 00 Value 5%
hucho)
-- Trout (Salmo trutta, Oncorhynchus

mykiss, Oncorhynchus clarki,
Oncorhynchus aguabonita,
03 03 1400 Oncorhynchus gilae, Oncorhynchus Value 5%
apache and Oncorhynchus
chrysogaster)
03 03 19 00 -- Other Value 5%
- Tilapias (Oreochromis spp.), catfish

(Pangasius spp., Silurus spp.,
Clarias spp., Ictalurus spp.), carp
(Cyprinus carpio, Carassius
snakeheads (Channa spp.),
excluding
livers and roes :
03 03 23 00 -- Tilapias (Oreochromis spp.) Value 5%
-- Catfish (Pangasius spp., Silurus

03 03 24 00 Value 5%
spp., Clarias spp., Ictalurus spp.)
-- Carp (Cyprinus carpio, Carassius

03 03 25 00 Value 5%
Cirrhinus spp.,Mylopharyngodon
piceus)
03 03 26 00 -- Eels (Anguilla spp.) Value 5%

03 03 29 00 -- Other Value 5%
13
Section I
Chapter 03
HEADING DUTY
NO RATE
- Flat fish (Pleuronectidae Bothidae,

Cynoglossidae, Soleidae,
Scophthalmidae and Citharidae),
- - Halibut (Reinhardtius
hippoglossoides, Hippoglossus
03 03 31 00 Value 5%
hippoglossus, Hippoglossus
stenolepis)
03 03 32 00 - - Plaice (Pleuronectes platessa) Value 5%
03 03 33 00 - - Sole (Solea spp.) Value 5%
-- Turbots (Psetta maxima,
03 03 34 00 Value 5%
Scophthalmidae)
03 03 39 00 -- Other Value 5%
- Tunas (of the genus Thunnus),

(Euthynnus (Katsuwonus) pelamis),
excluding livers and ores:
- - Albacore or longfinned tunas

03 03 41 00 Value 5%
(Thunnus alalunga)
- - Yellowfin tunas (Thunnus

03 03 42 00 Value 5%
albacares)
03 03 43 00 - - Skipjack or stripe-bellied bonito Value 5%
03 03 44 00 - - Bigeye tunas (Thunnus obesus) Value 5%
-- Atlantic and Pacific bluefin tunas
(Thunnus thynnus, Thunnus
03 03 45 00 Value 5%
orientalis)
- - Southern bluefin tunas (Thunnus

03 03 46 00 Value 5%
maccoyii)
-- Other:
03 03 49 10 --- Longtail tuna (Thunnus tungle) Value 5%
03 03 49 20 --- Kawakawa(Thunnus Avinus) Value 5%
03 03 49 90 --- Other Value 5%
14
Section I
Chapter 03
HEADING DUTY
NO RATE
- Herrings (Clupea harengus,

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

03 03 51 00 Value 5%
Clupea pallasii)
-- Sardines (Sardina pilchardus,
Sardinops spp.), sardinella
03 03 53 00 (Sardinella spp.), brisling or sprats Value 5%
(Sprattus sprattus)
-- Mackerel (Scomber scombrus,

japonicus):
--- Mackerel (King fish, soitted

03 03 54 10 Value 5%
soabusg macherel)
03 03 54 20 --- Indian mackerel Value 5%
03 03 54 90 --- Other Value 5%
-- Jack and horse mackerel
(Trachurus spp.):
03 03 55 10 --- Trevally (bigeye, blacktip, scad) Value 5%
03 03 55 20 --- Silver pomfert Value 5%
03 03 55 90 --- Other Value 5%
03 03 56 00 -- Cobia (Rachycentron canadum) Value 5%
03 03 57 00 -- Swordfish (Xiphias gladius) Value 5%
- Fish of the families
Gadidae,
Macrouridae, Melanonidae,
Merlucciidae, Moridae and
Muraenolepididae, excluding livers
and roes :.
-- Cod (Gadus morhua, Gadus ogac,

03 03 63 00 Value 5%
Gadus macrocephalus)
03 03 64 00 Value 5%
aeglefinus)
15
Section I
Chapter 03
HEADING DUTY
NO RATE
03 03 65 00 -- Coalfish (Pollachius virens) Value 5%

03 03 66 00 Value 5%
spp.)

03 03 67 00 Value 5%
chalcogramma)
-- Blue whitings (Micromesistius

03 03 68 00 Value 5%
poutassou, Micromesistius australis)
03 03 69 00 -- Other Value 5%
- Other fish, excluding livers and
roes :
03 03 81 00 -- Dogfish and other sharks Value 5%
03 03 82 00 -- Rays and skates (Rajidae) Value 5%
03 03 83 00 -- Toothfish (Dissostichus spp.) Value 5%
03 03 84 00 -- Seabass (Dicentrarchus spp.) Value 5%
-- Other:
- - - Groupers (blue spotted,
03 03 89 10 Value 5%
arolated, saddle)
03 03 89 20 --- Emperors Value 5%
03 03 89 30 --- Red snappers Value 5%
03 03 89 40 --- Grunters Value 5%
03 03 89 50 --- Mullets Value 5%
03 03 89 60 --- Spinefoot Value 5%
03 03 89 70 --- Barracuda Value 5%
03 03 89 80 - - - Croaker (Siganidae) Value 5%
--- Other:
---- Seabream (bareed silvery,
03 03 89 91 Value 5%
banded) (Sparidae)
03 03 89 99 ---- other Value 5%
03 03 90 00 - Livers and roes Value 5%
03.04 Fish fillets and other fish meat
(whether or not minced), fresh,
chilled or frozen.
16
Section I
Chapter 03
HEADING DUTY
NO RATE
- Fresh or chilled fillets of tilapias

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

03 04 32 00 Value 5%
03 04 33 00 -- Nile Perch (Lates niloticus) Value 5%
03 04 39 00 -- Other Value 5%
- Fresh or chilled fillets of other fish :
-- Pacific salmon (Oncorhynchus

tschawytscha, Oncorhynchus
03 04 41 00 Value 5%
Oncorhynchus rhodurus),
Atlantic salmon (Salmo salar) and
Danube salmon (Hucho
hucho)
-- Trout (Salmo trutta,

Oncorhynchus clarki,
03 04 42 00 Value 5%
Oncorhynchus gilae, Oncorhynchus
chrysogaster)
-- Flat fish (Pleuronectidae,

03 04 43 00 Value 5%
Scophthalmidae and Citharidae)
17
Section I
Chapter 03
HEADING DUTY
NO RATE
-- Fish of the families
Gadidae,
03 04 44 00 Macrouridae, Melanonidae, Value 5%
Muraenolepididae

03 04 49 00 -- Other Value 5%
- Other, fresh or chilled :
-- Tilapias (Oreochromis spp.),
spp.,Clarias spp., Ictalurus spp.),
carp (Cyprinus carpio, Carassius
03 04 51 00 idellus, Hypophthalmichthys spp., Value 5%
snakeheads (Channa spp.).
03 04 52 00 -- Salmonidae Value 5%
Gadidae,Macrouridae, Melanonidae,
03 04 53 00 Value 5%
Muraenolepididae

-- Other:
03 04 59 10 - - - Groupers Value 5%
03 04 59 20 - - - Emperors Value 5%
03 04 59 90 - - - Other Value 5%
- Frozen fillets of tilapias
(Oreochromis spp.), catfish
(Pangasius spp.,Silurus spp., Clarias
spp., Ictalurus spp.), carp (Cyprinus
carpio,Carassius carassius,
Ctenopharyngodon
idellus,Hypophthalmichthys spp.,
piceus),eels (Anguilla spp.), Nile
snakeheads(Channa spp.) :

18
Section I
Chapter 03
HEADING DUTY
NO RATE
03 04 62 00 Value 5%
03 04 63 00 -- Nile Perch (Lates niloticus) Value 5%
03 04 69 00 -- Other Value 5%
- Frozen fillets of fish of the families
and Muraenolepididae :
-- Cod (Gadus morhua, Gadus ogac,

03 04 71 00 Value 5%
Gadus macrocephalus)
03 04 72 00 Value 5%
aeglefinus)
03 04 73 00 -- Coalfish (Pollachius virens) Value 5%

03 04 74 00 Value 5%
spp.)

03 04 75 00 Value 5%
chalcogramma).
03 04 79 00 -- Other Value 5%
- Frozen fillets of other fish :
-- Pacific salmon (Oncorhynchus

tschawytscha, Oncorhynchuskisutch,
03 04 81 00 Oncorhynchus masou and Value 5%
Oncorhynchus rhodurus),Atlantic
salmon (Salmo salar) and Danube
salmon (Huchohucho)

03 04 82 00 Oncorhynchus gilae, Value 5%
Oncorhynchusapache and
Oncorhynchus chrysogaster)
-- Flat fish (Pleuronectidae,

03 04 83 00 Value 5%
Scophthalmidae and Citharidae)
19
Section I
Chapter 03
HEADING DUTY
NO RATE
03 04 86 00 Value 5%
Clupea pallasii)
-- Tunas (of the genus Thunnus),
03 04 87 00 Value 5%
(Euthynnus (Katsuwonus) pelamis)
-- Other:
03 04 89 10 - - - Groupers Value 5%
03 04 89 20 - - - Emperors Value 5%
03 04 89 90 - - - Other Value 5%
- Other, frozen:
03 04 91 00 - - Swordfish (Xiphias gladius) Value 5%
03 04 92 00 - - Toothfish (Dissostichus spp.) Value 5%
carp (Cyprinus carpio, carassius,
Ctenopharyngodon idellus,
03 04 93 00 Hypophthalmichthys spp.,Cirrhinus Value 5%
spp., Mylopharyngodon piceus), eels
(Anguilla spp.), Nile perch (Lates
niloticus) and snakeheads (Channa
spp.)

03 04 94 00 Value 5%
chalcogramma)
Gadidae,Macrouridae, Melanonidae,
03 04 95 00 Value 5%
Muraenolepididae, other than Alaska
Pollack (Theraga
chalcogramma)”.
03 04 99 00 - - Other: Value 5%
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.
- Flours, meals and pellets of fish, fit
03 05 10 00 Value 5%
for human consumption
20
Section I
Chapter 03
HEADING DUTY
NO RATE
- Livers and roes, dried, smoked,
03 05 20 00 Value 5%
salted or in brine
- Fish fillets, dried, salted or in brine,
but not smoked:
snakeheads (Channa spp.)

03 05 32 00 Value 5%
and Muraenolepididae
-- Other:
03 05 39 10 --- Sharks Value 5%
03 05 39 90 --- Other Value 5%
- Smoked fish, including fillets, other
than edible fish offal:
- - Pacific salmon (Oncorhynchus
tschawytscha, Oncorhynchus
03 05 41 00 Value 5%
Oncorhynchus rhodurus), Atlantic
salmon (Salmo salar) and Danube
salmon (Hucho hucho)
- - Herrings (Clupea harengus,
03 05 42 00 Value 5%
Clupea pallasii)

03 05 43 00 Oncorhynchus gilae, Oncorhynchus Value 5%
chrysogaster)
21
Section I
Chapter 03
HEADING DUTY
NO RATE
03 05 49 00 - - Other Value 5%
- Dried fish, other than edible fish
offal, whether or not salted but not
smoked :
- - Cod (Gadus morhua, Gadus

03 05 51 00 Value 5%
- - Other:
03 05 59 30 - - - Anchovies (Engraulis spp.) Value 5%
03 05 59 90 - - - Other Value 5%
- Fish, salted but not dried or
smoked and fish in brine, other than
edible fish offal :
- - Herrings (Clupea harengus,

03 05 61 00 Value 5%
Clupea pallasii)
- - Cod (Gadus morhua, Gadus

03 05 62 00 Value 5%
03 05 63 00 - - Anchovies (Engraulis spp.) Value 5%

03 05 69 00 - - Other Value 5%
22
Section I
Chapter 03
HEADING DUTY
NO RATE
- Fish fins, heads, tails, maws and
other edible fish offal :
03 05 71 00 -- Shark fins Value 5%
03 05 72 00 -- Fish heads, tails and maws Value 5%
03 05 79 00 -- Other Value 5%
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:
- - Rock lobster and other sea
03 06 11 00 crawfish (Palinurus spp., Panulirus Free
spp., Jasus spp.)
03 06 12 00 - - Lobsters (Homarus spp.) Free
03 06 14 00 - - Crabs Free
-- Norway lobsters (Nephrops
03 06 15 00 Free
norvegicus)
-- Cold-water shrimps and prawns
03 06 16 00 Free
(Pandalus spp., Crangon crangon)
03 06 17 00 -- Other shrimps and prawns Free
- - Other, including flours, meals and
03 06 19 00 pellets of crustaceans, fit for human Free
consumption
- Not frozen:
- - Rock lobster and other sea
03 06 21 00 crawfish (Palinurus spp., Panulirus Free
spp., Jasus spp.)
03 06 22 00 - - Lobsters (Homarus spp.) Free
03 06 24 00 - - Crabs Free
-- Norway lobsters (Nephrops
03 06 25 00 Free
norvegicus)
-- Cold-water shrimps and prawns

03 06 26 00 Free
(Pandalus spp., Crangon crangon)
23
Section I
Chapter 03
HEADING DUTY
NO RATE
03 06 27 00 -- Other shrimps and prawns Free
- - Other, including flours, meals and
03 06 29 00 pellets of crustaceans, fit for human Free
consumption
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 :
03 07 11 00 -- Live, fresh or chilled Value 5%
03 07 19 00 -- Other Value 5%
- Scallops, including queen
scallops, of the genera Pecten ,
Chlamys or Placopecten:
03 07 29 00 -- Other Value 5%
- Mussels (Mytilus spp., Perna spp.):
03 07 31 00 - - Live, fresh or chilled Value 5%

03 07 39 00 - - Other Value 5%
- Cuttle fish (Sepia officinalis,
Rossia macrosoma, Sepiola spp.)
and squid (Ommastrephes spp.,
Loligo spp., Nototodarus spp.,
Sepioteuthis spp.):
03 07 49 00 - - Other Value 5%
- Octopus (Octopus spp.):
03 07 59 00 - - Other Value 5%
03 07 60 00 - Snails, other than sea snails Value 5%
- Clams, cockles and ark shells
(families Arcidae, Arcticidae,
Cardiidae, Donacidae, Hiatellidae,
Mactridae, Mesodesmatidae,
Myidae, Semelidae, Solecurtidae,
Solenidae, Tridacnidae and
Veneridae) :

03 07 79 00 -- Other Value 5%
24
Section I
Chapter 03
HEADING DUTY
NO RATE
- Abalone (Haliotis spp.) :
03 07 89 00 -- Other Value 5%
- Other, including flours, meals and
pellets, fit for human consumption :

03 07 99 00 - - Other Value 5%
25
Section I
Chapter 04
Chapter 4
Dairy produce; birds' eggs; natural honey; edible products of animal origin,not elsewhere
specified or included
Notes.
I.- 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 chlorids, 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.
l.- 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.
2.- For the purposes of subheading 0405.10 the term " butter " does not include dehydrated butter
or ghee (Subheading 0405.90).
HEADING DUTY
NO RATE
04.01
Milk and cream, not concentrated
nor containing added sugar or
other sweetening matter.
- Of a fat content, by weight, not
exceeding 1%:
17
Section I
Chapter 04
HEADING DUTY
NO RATE
- - - Long life milk, in containers
04 01 10 30 Value 5%
exceeding 1 Litre
04 01 10 90 - - - Other Value 5%
- Of a fat content, by weight,
exceeding 1% but not exceeding 6%:
04 01 20 30 Value 5%
exceeding 1 litre
04 01 20 90 - - - Other Value 5%
exceeding 6% but not exceeding
10%:
04 01 40 30 Value 5%
exceeding 1 litre
04 01 40 90 - - - Other Value 5%
exceeding 10%:
04 01 50 30 Value 5%
exceeding 1 litre
04 01 50 90 - - - Other Value 5%
04.02 Milk and cream, concentrated or
containing added sugar or other
sweetening matter.
- In powder, granules or other solid
forms, of a fat content, by weight, not
exceeding 1.5%:
04 02 10 10 - - - For industrial purposes Value 5%
04 02 10 90 - - - Other Value 5%
- In powder, granules or other solid
forms, of a fat content, by weight,
exceeding 1.5 %:
- - Not containing added sugar or
other sweetening matter:
04 02 21 90 - - - Other Value 5%
- - Other:
04 02 29 90 - - - Other Value 5%
- Other:
- - Not containing added sugar or
other sweetening matter:
04 02 91 10 - - - Milk Value 5%
04 02 91 20 - - - Cream Value 5%
- - Other:
04 02 99 10 - - - Milk Value 5%
04 02 99 20 - - - Cream Value 5%
18
Section I
Chapter 04
HEADING DUTY
NO RATE
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.
04 03 10 00 - Yogurt Value 5%
- Other:
04 03 90 10 - - - Labneh (Dehydrated yogurt) Value 5%
04 03 90 20 - - - Laban (curdled milk) Value 5%
04 03 90 90 - - - Other Value 5%
04.04
Whey, whether or not
concentrated or containing added
sugar or other sweetening matter;
products consisting of natural
milk constituents, whether or not
sweetening matter, not elsewhere
specified or included.
- Whey and modified whey, whether

or not concentrated or containing
04 04 10 00 Value 5%
added sugar or other sweetening
matter
04 04 90 00 - Other Value 5%
04.05
Butter and other fats and oils
derived from milk; dairy spreads.
04 05 10 00 - Butter Value 5%
04 05 20 00 - Dairy spreads Value 5%
04 05 90 00 - Other Value 5%
04.06 Cheese and curd.
- Fresh (unripened or uncured)
04 06 10 00 cheese, including whey cheese, and Value 5%
curd
- Grated or powdered cheese, of all
04 06 20 00 Value 5%
kinds
- Processed cheese, not grated or
04 06 30 00 Value 5%
powdered
- Blue-veined cheese and other
04 06 40 00 cheese containing veins produced Value 5%
by Penicillium roqueforti
19
Section I
Chapter 04
HEADING DUTY
NO RATE
- Other cheese:
04 06 90 10 - - - Fresh fermented cream cheese Value 5%
- - - Medium hard cheese and hard
04 06 90 20 cheese (e.g., Cheddar, Gouda, Value 5%
Gruyère, Parmesan)
- - - Semi-processed yellow
04 06 90 30 cheese, in packages of a weight no Value 5%
less than 15 kg each.
04 06 90 90 - - - Other Value 5%
04.07 Birds' eggs, in shell, fresh,
preserved or cooked.
- Fertilised eggs for incubation :
- - Of fowls of the species Gallus
04 07 11 00 Free
domesticus
04 07 19 00 - - Other Free
- Other fresh eggs :
04 07 21 00 Value 5%
domesticus
04 07 29 00 - - Other Value 5%
04 07 90 00 - Other Value 5%
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
sweetening matter.
- Egg yolks:
04 08 11 00 - - Dried Value 5%
04 08 19 00 - - Other Value 5%
- Other:
04 08 91 00 - - Dried Value 5%
04 08 99 00 - - Other Value 5%
04.09 04 09 00 00 Natural honey. Value 5%
04.10 Edible products of animal origin,
not elsewhere specified or
included.
04 10 00 10 - - - Turtle eggs Value 5%
04 10 00 20 - - - Salanganes nest Value 5%
04 10 00 90 - - - Other Value 5%
20
Section I
Chapter 05
Chapter 5
Products of animal origin,not elsewhere specified or included
Notes.
I.- 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.
HEADING DUTY
NO RATE
05.01 Human hair, unworked, whether
05 01 00 00 or not washed or scoured; waste Value 5%
of human hair.
05.02 Pigs', hogs' or boars' bristles and
hair; badger hair and other brush
making hair; waste of such
bristles or hair.
- Pigs', hogs' or boars' bristles and
hair and waste thereof
05 02 90 00 - Other Value 5%
05.03 Deleted
05.04 Guts, bladders and stomachs of
animals (other than fish), whole
and pieces thereof, fresh, chilled,
frozen, salted, in brine, dried or
smoked.
05 04 00 10 - - - Guts Value 5%
05 04 00 20 - - - Stomachs Value 5%
05 04 00 90 - - - Other Value 5%
21
Section I
Chapter 05
HEADING DUTY
NO RATE
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.
- Feathers of a kind used for stuffing;
05 05 10 00 Value 5%
down
05 05 90 00 - Other Value 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.
05 06 10 00 - Ossein and bones treated with acid Value 5%

05 06 90 00 - Other Value 5%
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.
05 07 10 00 - Ivory; ivory powder and waste Prohibited
- Other:
- - - Tortoise - shell, whalebone and
05 07 90 10 Value 5%
whalebone hair powder and waste
- - - Horn, antlers, hooves, nails,

05 07 90 20 Value 5%
claws and beaks, powder and waste
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.
05 08 00 10 - - - Coral Value 5%
05 08 00 20 - - - Black coral Value 5%
- - - Shells of molluscs, crustaceans
05 08 00 30 Value 5%
or echinoderms
22
Section I
Chapter 05
HEADING DUTY
NO RATE
05 08 00 90 - - - Other Value 5%
05.09 Deleted
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.
- - - Ambergris castoreum , civet and
05 10 00 10 Value 5%
musk
05 10 00 90 - - - Other Value 5%
05.11 Animal products not elsewhere
specified or included; dead
animals of Chapter 1 or 3, unfit for
human consumption.
05 11 10 00 - Bovine semen Value 5%
- Other:
- - Products of fish or crustaceans,
molluscs or other aquatic
invertebrates; dead animals of
Chapter (3):
05 11 91 10 - - - Inedible fish eggs Value 5%
05 11 91 20 - - - Dead animals of Chapter (3) Value 5%
05 11 91 90 - - - Other Value 5%
- - Other:
05 11 99 10 - - - Cochineal and similar insects Value 5%
05 11 99 20 - - - Silkworm eggs Value 5%
05 11 99 30 - - - Ants' eggs Value 5%
- - - Animal blood, other dead animals
05 11 99 40 Value 5%
and inedible meat, offal and limbs
- - - Sinews and tendons, and

05 11 99 50 Value 5%
similar waste of raw hides
05 11 99 90 - - - Other Value 5%
23
Section II
Chapter 06
Section II
VEGETABLE PRODUCTS
Note.
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
Notes.
l.- 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 potatoses, 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.
HEADING DUTY
NO 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.
- Bulbs, tubers, tuberous roots,
06 01 10 00 corms, crowns and rhizomes, Free
dormant
- Bulbs, tubers, tuberous roots,
corms, crowns and rhizomes, in
06 01 20 00 Free
growth or in flower; chicory plants
and roots
06.02 Other live plants (including their
roots), cuttings and slips;
mushroom spawn.
- Unrooted cuttings and slips:
06 02 10 10 - - - Grapevines (grapeslips) Free
06 02 10 90 - - - Other Free
- Trees, shrubs and bushes, grafted
or not, of kinds which bear edible
fruit or nuts:
06 02 20 10 - - - Palm tree seedling Free
06 02 20 20 - - - Coconut seedling Free
06 02 20 90 - - - Other Free
24
Section II
Chapter 06
HEADING DUTY
NO RATE
- Rhododendrons and azaleas,
grafted or not:
06 02 30 10 - - - Ornamental shrubs Value 5%
06 02 30 90 - - - Other Value 5%
06 02 40 00 - Roses, grafted or not Value 5%
06 02 90 00 - Other Value 5%
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:
06 03 11 00 - - Roses Value 5%
06 03 12 00 - - Carnations Value 5%
06 03 13 00 - - Orchids Value 5%
06 03 14 00 - - Chrysanthermums Value 5%
06 03 15 00 -- Lilies (Lilium spp.) Value 5%
06 03 19 00 - - Other Value 5%
06 03 90 00 - Other Value 5%
06.04
Foliage, branches and other parts

of plants, without flower 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.
06 04 20 00 - Fresh Value 5%
06 04 90 00 - Other Value 5%
25
Section II
Chapter 07
Chapter 7
Edible vegetables and certain roots and tubers
Notes.
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 No . 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 No 09.04).
HEADING DUTY
NO RATE
07.01 Potatoes, fresh or chilled.
07 01 10 00 - Seed Free
07 01 90 00 - Other Free
07.02 07 02 00 00 Tomatoes, fresh or chilled. Free
07.03 Onions, shallots, garlic, leeks and
other alliaceous vegetables,fresh
or chilled.
- Onions and shallots:
- - - Onions:
07 03 10 11 - - - - Onions for food (green or dry) Free
07 03 10 12 - - - - Onions (for sowing) Free
07 03 10 20 - - - Shallots Free
07 03 20 00 - Garlic Free
- Leeks and other alliaceous
07 03 90 00 Free
vegetables
07.04 Cabbages, cauliflowers, kohlrabi,
kale and similar edilble brassicas,
fresh or chilled.
07 04 10 00 - Cauliflowers and headed broccoli Free
07 04 20 00 - Brussels sprouts Free
07 04 90 00 - Other Free
26
Section II
Chapter 07
HEADING DUTY
NO RATE
07.05 Lettuce (Lactuca sativa) and
chicory (Cichorium spp.), fresh or
chilled.
- Lettuce:
07 05 11 00 - - Cabbage lettuce (head lettuce) Free
07 05 19 00 - - Other Free
- Chicory:
- - Witloof chicory (Cichorium
07 05 21 00 Free
intybus var. foliosum)
07 05 29 00 - - Other Free
07.06 Carrots, turnips, salad beetroot,
salsify, celeriac, radishes and
similar edible roots, fresh or
chilled.
07 06 10 00 - Carrots and turnips Free
07 06 90 00 - Other Free
07.07 Cucumbers and gherkins, fresh or
07 07 00 00 Free
chilled .
07.08 Leguminous vegetables, shelled
or unshelled, fresh or chilled .
07 08 10 00 - Peas (Pisum sativum) Free
- Beans (Vigna spp., Phaseolus
07 08 20 00 Free
spp.)
- Other leguminous vegetables:
07 08 90 10 - - - Beans (fou l) Free
07 08 90 90 - - - Other Free
07.09
Other vegetables, fresh or chilled.
07 09 20 00 - Asparagus Free
07 09 30 00 - Aubergines (egg-plants) Free
07 09 40 00 - Celery other than celeriac Free
- Mushrooms and truffles:
- - Mushrooms of the genus
07 09 51 00 Free
Agaricus
- - Other:
07 09 59 10 - - - Truffles Free
07 09 59 90 - - - Other Free
- Fruits of the genus Capsicum or of
07 09 60 00 Free
the genus Pimenta
- Spinach, New Zealand spinach and
07 09 70 00 Free
orache spinach (garden spinach)
- Other:
07 09 91 00 -- Globe artichokes Free
07 09 92 00 -- Olives Free
-- Pumpkins, squash and gourds
07 09 93 00 Free
(Cucurbita spp.)
27
Section II
Chapter 07
HEADING DUTY
NO RATE
-- Other:
07 09 99 10 - - - Marrow Free
07 09 99 20 - - - Okra Free
07 09 99 30 - - - Parsley Free
07 09 99 40 - - - Coriander Free
07 09 99 90 - - - Other Free
07.10 Vegetables (uncooked or cooked
by steaming or boiling in water),
frozen.
07 10 10 00 - Potatoes Value 5%
- Leguminous vegetables, shelled or
unshelled :
07 10 21 00 - - Peas (Pisum sativum) Value 5%
- - Beans (Vigna spp., Phaseolus
07 10 22 00 Value 5%
spp.)
07 10 29 00 - - Other Value 5%
- Spinach, New Zealand spinach and
07 10 30 00 Value 5%
orache spinach (garden spinach)
07 10 40 00 - Sweet corn Value 5%
07 10 80 00 - Other vegetables Value 5%
07 10 90 00 - Mixtures of vegetables Value 5%
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.
07 11 20 00 - Olives Value 5%
07 11 40 00 - Cucumbers and gherkins Value 5%
- Mushrooms and truffles:
07 11 51 00 - - Mushrooms of the genus Agaricus Value 5%

07 11 59 00 - - Other Value 5%
- Other vegetables; mixtures of
07 11 90 00 Value 5%
vegetables
07.12 Dried vegetables, whole, cut,
sliced, broken or in powder, but
not further prepared.
07 12 20 00 - Onions Value 5%
- Mushrooms, wood ears
(Auricularia spp.) , jelly fungi
(Tremella spp.) and truffles:
07 12 31 00 - - Mushrooms of the genus Agaricus Value 5%
07 12 32 00 - - Wood ears (Auricularia spp.) Value 5%
28
Section II
Chapter 07
HEADING DUTY
NO RATE
07 12 33 00 - - Jelly fungi (Tremella spp.) Value 5%
07 12 39 00 - - Other Value 5%
- Other vegetables; mixtures of
07 12 90 00 Value 5%
vegetables
07.13 Dried leguminous vegetables,
shelled, whether or not skinned or
split.
07 13 10 00 - Peas (Pisum sativum) Value 5%
07 13 20 00 - Chickpeas (garbanzos) Value 5%
- Beans (Vigna spp., Phaseolus
spp.) :
- - Beans of the species Vigna
mungo (L.) Hepper or Vigna radiata
(L.) Wilczek :
07 13 31 10 - - - For sowing Free
07 13 31 20 - - - For food Value 5%
- - Small red (Adzuki) beans
(Phaseolus or Vigna angularis) :
07 13 32 10 - - - For sowing Free
07 13 32 20 - - - For food Value 5%
- - Kidney beans, including white
pea beans (Phaseolus vulgaris) :
07 13 33 10 - - - For sowing Free
07 13 33 20 - - - For food Value 5%
-- Bambara beans (Vigna
subterranea or Voandzeia
subterranea):
07 13 34 10 - - - For sowing Value 5%

07 13 34 20 - - - For food Value 5%
-- Cow peas (Vigna unguiculata)
subterranea):
07 13 35 10 - - - For sowing Value 5%

07 13 35 20 - - - For food Value 5%
07 13 39 00 - - Other Value 5%
07 13 40 00 - Lentils Value 5%
- Broad beans (Vicia faba var.
07 13 50 00 major) and horse beans (Vicia faba Value 5%
var. equina, Vicia faba var. minor)
07 13 60 00 - Pigeon peas (Cajanus cajan) Value 5%
- Other:
07 13 90 10 - - - Mung Value 5%
07 13 90 90 - - - Other Value 5%
29
Section II
Chapter 07
HEADING DUTY
NO RATE
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.
07 14 10 00 - Manioc (cassava) Value 5%

07 14 20 00 - Sweet potatoes Value 5%
07 14 30 00 - Yams (Dioscorea spp.) Value 5%
07 14 40 00 - Taro (Colocasia spp.) Value 5%
07 14 50 00 - Yautia (Xanthosoma spp.) Value 5%
- Other:
07 14 90 10 - - - Salep Value 5%
07 14 90 20 - - - Jerusalem artichokes Value 5%
07 14 90 90 - - - Other Value 5%
30
Section II
Chapter 08
Chapter 8
Edible fruit and nuts; peel of citrus fruit or melons

Notes.
I.- 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.
HEADING DUTY
NO RATE
08.01 Coconuts, Brazil nuts and cashew
nuts, fresh or dried, whether or
not shelled or peeled.
- Coconuts:
08 01 11 00 - - Desiccated Value 5%
08 01 12 00 - - In the inner shell (endocarp) Value 5%
08 01 19 00 - - Other Value 5%
- Brazil nuts:
08 01 21 00 - - In shell Value 5%
08 01 22 00 - - Shelled Value 5%
- Cashew nuts:
08 01 31 00 - - In shell Value 5%
08 01 32 00 - - Shelled Value 5%
08.02 Other nuts, fresh or dried,
whether or not shelled or peeled.
- Almonds:
08 02 11 00 - - In shell Value 5%
08 02 12 00 - - Shelled Value 5%
- Hazelnuts or filberts (Corylus
spp.) :
08 02 21 00 - - In shell Value 5%
08 02 22 00 - - Shelled Value 5%
- Walnuts:
08 02 31 00 - - In shell Value 5%
08 02 32 00 - - Shelled Value 5%
- Chestnuts (Castanea spp.):
30
Section II
Chapter 08
HEADING DUTY
NO RATE
08 02 41 00 - - In shell Value 5%
08 02 42 00 - - Shelled Value 5%
- Pistachios:
08 02 51 00 - - In shell Value 5%
08 02 52 00 - - Shelled Value 5%
- Macadamia nuts
08 02 61 00 - - In shell Value 5%
08 02 62 00 - - Shelled Value 5%
08 02 70 00 - Kola nuts (Cola spp.) Value 5%
08 02 80 00 - Areca nuts Value 5%
- Other:
- - - Pine nuts:
08 02 90 11 - - - - In shell Value 5%
08 02 90 12 - - - - Shelled Value 5%
08 02 90 20 - - - Green seed (Banak) Value 5%
- - - Other:
08 02 90 91 - - - - In shell Value 5%
08 02 90 92 - - - - Shelled Value 5%
08.03 Bananas, including plantains,
fresh or dried.
08 03 10 00 - Plantains Free
08 03 90 00 - Other Free
08.04
Dates, figs, pineapples, avocedos,
guevas, mangoes and
mangosteens, fresh or dried.
- Dates:
08 04 10 10 - - - Fresh Free
- - - Dried:
08 04 10 21 - - - - Pressed Free
08 04 10 29 - - - - Other Free
- Figs:
08 04 20 10 - - - Fresh Free
08 04 20 20 - - - Dried Free
08 04 30 00 - Pineapples Free
08 04 40 00 - Avocados Free
- Guavas, mangoes and
mangosteens:
08 04 50 10 - - - Guavas Free
08 04 50 20 - - - Mangoes Free
08 04 50 30 - - - Mangosteens Free
08.05 Citrus fruit, fresh or dried.
08 05 10 00 - Oranges Free
31
Section II
Chapter 08
HEADING DUTY
NO RATE
- Mandarins (including tangerines
08 05 20 00 and satsumas); clementines, Free
wilkings and similar citrus hybrids
08 05 40 00 - Grapefruit, including pomelos Free
- Lemons (Citrus limon, Citrus
limonum) and limes (Citrus
aurantifolia, Citrus latifolia) :
08 05 50 10 - - - Fresh Free
08 05 50 20 - - - Dried Free
08 05 90 00 - Other Free
08.06 Grapes, fresh or dried.
08 06 10 00 - Fresh Free
08 06 20 00 - Dried Free
08.07 Melons (including watermelons)
and papaws (papayas), fresh.
- Melons (including watermelons):
08 07 11 00 - - Watermelons Free
- - Other:
08 07 19 10 - - - Melon (muskmelon) Free
08 07 19 90 - - - Other Free
08 07 20 00 - Papaws (papayas) Free
08.08
Apples, pears and quinces, fresh.
08 08 10 00 - Apples Free
08 08 30 00 - Pears Free
08 08 40 00 - Quinces Free
08.09 Apricots, cherries, peaches
(including nectarines), plums and
sloes, fresh.
08 09 10 00 - Apricots Free
- Cherries:
08 09 21 00 -- Sour cherries (Prunus cerasus) Free
08 09 29 00 - - Other Free
08 09 30 00 - Peaches, including nectarines Free
08 09 40 00 - Plums and sloes Free
08.10 Other fruit, fresh.
08 10 10 00 - Strawberries Free
- Raspberries, blackberries,
08 10 20 00 Free
mulberries and loganberries
- Black, white or red currants and
08 10 30 00 Free
gooseberries
- Cranberries, bilberries and other
08 10 40 00 Free
fruits of the genus Vaccinium
08 10 50 00 - Kiwifruit Free
08 10 60 00 - Durians Free
08 10 70 00 - Persimmons Free
- Other:
08 10 90 10 - - - Pomegranates Free
32
Section II
Chapter 08
HEADING DUTY
NO RATE
08 10 90 20 - - - Medlar Free
08 10 90 30 - - - Prickly pear Free
08 10 90 90 - - - Other Free
08.11 Fruit and nuts, uncooked or
cooked by steaming or boiling in
water, frozen, whether or not
sweetening matter.
08 11 10 00 - Strawberries Value 5%
- Raspberries, blackberries,
mulberries, loganberries, black,
08 11 20 00 Value 5%
white or red currants and
gooseberries
08 11 90 00 - Other Value 5%
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.
08 12 10 00 - Cherries Value 5%
08 12 90 00 - Other Value 5%
08.13 Fruit, dried, other than that of
headings 08.01 to 08.06; mixtures
of nuts or dried fruits of this
Chapter.
08 13 10 00 - Apricots Value 5%
08 13 20 00 - Prunes Value 5%
08 13 30 00 - Apples Value 5%
- Other fruit:
08 13 40 10 - - - Cherries Value 5%
08 13 40 20 - - - Tamarind Value 5%
08 13 40 30 - - - Pears Value 5%
08 13 40 90 - - - Other Value 5%
- Mixtures of nuts or dried fruits of
08 13 50 00 Value 5%
this Chapter
08.14 Peel of citrus fruit or melons
(including watermelons),
fresh,frozen, dried or provisionally
08 14 00 00 Value 5%
preserved in brine. in sulphur
water or in other preservative
solutions.
33
Section II
Chapter 09
Chapter 9
Coffee, tea, mate and spices
Notes.
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.
HEADING DUTY
NO RATE
09.01 Coffee, whether or not roasted or
decaffeinated; coffee husks and
skins; coffee substitutes
containing coffee in any
proportion.
- Coffee, not roasted:
09 01 11 00 - - Not decaffeinated Free
09 01 12 00 - - Decaffeinated Free
- Coffee roasted:
09 01 21 00 - - Not decaffeinated Free
09 01 22 00 - - Decaffeinated Free
09 01 90 00 - Other Free
09.02 Tea, whether or not flavoured.
- Green tea (not fermented) in
09 02 10 00 immediate packings of a content not Free
exceeding 3 kg
09 02 20 00 - Other green tea (not fermented) Free
- Black tea (fermented) and partly
fermented tea, in immediate
packings of a content not exceeding
3 kg :
- - - Tea bags of a content not
09 02 30 10 Free
exceeding 3 g
09 02 30 90 - - - Other Free
- Other black tea (fermented) and
09 02 40 00 Free
other partly fermented tea
09.03 09 03 00 00 Mate. Value 5%
34
Section II
Chapter 09
HEADING DUTY
NO RATE
09.04 Pepper of the genus Piper ; dried
or crushed or ground fruits of the
genus Capsicum or of the genus
Pimenta .
- Pepper:
09 04 11 00 - - Neither crushed nor ground Value 5%
09 04 12 00 - - Crushed or ground Value 5%
- Fruit of the genus Capsicum or of
the genus Pimenta :
09 04 21 00 - - Dried, neither crushed nor ground Value 5%
09.05 Vanilla.
09.06 Cinnamon and cinnamon-tree
flowers.
- Neither crushed nor ground:
- - Cinnamon (Cinnamomum
09 06 11 00 Value 5%
zeylanicum Blume )
09 06 19 00 - - Other Value 5%
09 06 20 00 - Crushed or ground Value 5%
09.07 Cloves (whole fruit, cloves and
stems):
09.08 Nutmeg, mace and cardamoms.
- Nutmeg:
- Mace:
09 08 21 00 - - Neither crushed nor ground PROHIBITED
09 08 22 00 - - Crushed or ground PROHIBITED
- Cardamoms
09 08 31 00 - - Neither crushed nor ground Free
09 08 32 00 - - Crushed or ground Free
09.09 Seeds of anise, badian, fennel,
coriander, cumin or csraway;
juniper berries.
- Seeds of coriander:
- Seeds of cumin :
35
Section II
Chapter 09
HEADING DUTY
NO RATE
- Seeds of anise, badian, caraway
or fennel; juniper berries :
09.10 Ginger, saffron, turmeric
(curcuma), thyme, bay leaves,
curry and other spices.
- Ginger:
09 10 20 00 - Saffron Value 5%
- Turmeric (curcuma) :
09 10 30 10 - - - Neither crushed nor ground Value 5%
09 10 30 20 - - - Crushed or ground Value 5%
- Other spices:
- - Mixtures referred to in Note 1 (b)
09 10 91 00 Value 5%
to this Chapter
- - Other:
09 10 99 10 - - - Fenugreek Value 5%
09 10 99 20 - - - Thyme and bay leaves Value 5%
09 10 99 30 - - - Curry Value 5%
09 10 99 90 - - - Other Value 5%
36
Section II
Chapter 10
Chapter 10
Cereals
Notes.
I.- (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 Note.
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.
HEADING DUTY
NO RATE
10.01 Wheat and meslin.
- Durum wheat :
10 01 11 00 - - Seed Free
10 01 19 00 - - Other Free
- Other:
10 01 91 00 - - Seed Free
- - Other:
10 01 99 10 - - - Normal wheat Free
10 01 99 20 - - - Thin wheat Free
10 01 99 30 - - - Meslin Free
10.02 Rye.
10 02 10 00 - Seed Value 5%
10 02 90 00 - Other Value 5%
10.03 Barley.
10 03 10 00 - Seed Free
10 03 90 00 - Other Free
10.04 Oats.
10 04 10 00 - Seed Free
- Other:
10 04 90 10 - - - Grey oats ( or black) Free
10 04 90 20 - - - White oats ( or yellow ) Free
10.05 Maize (corn).
10 05 10 00 - Seed Free
- Other:
10 05 90 10 - - - Golden corn Free
10 05 90 20 - - - White corn Free
10 05 90 30 - - - Brown corn Free
10 05 90 90 - - - Other Free
10.06 Rice.
10 06 10 00 - Rice in the husk (paddy or rough) Free
36
Section II
Chapter 10
HEADING DUTY
NO RATE
10 06 20 00 - Husked (brown) rice Free
- Semi-milled or wholly milled rice,
10 06 30 00 Free
whether or not polished or glazed
10 06 40 00 - Broken rice Free
10.07 Grain sorghum
10 07 10 00 - Seed Value 5%
10 07 90 00 - Other Value 5%
10.08 Buckwheat, millet and canary
seeds; other cereals.
10 08 10 00 - Buckwheat Free
- Millet:
10 08 21 00 - - Seed Free
10 08 29 00 - - Other Free
10 08 30 00 - Canary seeds Free
10 08 40 00 - Fonio (Digitaria spp.) Free
10 08 50 00 - Quinoa (Chenopodium quinoa) Free
10 08 60 00 - Triticale Free
10 08 90 00 - Other cereals Free
37
Section II
Chapter 11
Chapter 11
Products of the milling industry; malt; starches; inulin; wheat gluten
Notes.
(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 methnd) 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.

Cereal
Rate of passage
through a sieve with an
aperture of
Starch
Ash content
content
315 500
(micrometres
(microns (micrometres
(microns
(1) (2) (3) (4) (5)
Wheat and
rye 45 % 2.5 % 80% ‫ــــــ‬
Barley 45 % 3% 80 % ‫ــــــ‬
Oats 45 % 5% 80 % ‫ــــــ‬
37
Section II
Chapter 11
)corn(Maize
and grain
sorghum 45 % 2% ‫ــــــ‬ 90 %
Rice 45 % 1.6 % 80 % ‫ــــــ‬

Buckwheat 45 % 4% 80 % ‫ــــــ‬
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.
HEADING DUTY
NO RATE
11.01
Wheat or meslin flour.
11 01 00 10 - - - Wheat flour Free

11 01 00 20 - - - Meslin flour Free
11.02 Cereal flours other than of wheat
or meslin.
11 02 20 00 - Maize (corn) flour Free

- Other:
11 02 90 10 - - - Barley flour Free
11 02 90 20 - - - Oats flour Free
11 02 90 30 - - - Grain sorghum flour Free
11 02 90 40 - - - Buckwheat flour Free
11 02 90 50 - - - Millet flour Free
11 02 90 60 - - - Rice flour Free
11 02 90 90 - - - Other Free
11.03
Cereal groats, meal and pellets.
- Groats and meal:

- - Of wheat:
11 03 11 10 - - - Groats Free
11 03 11 20 - - - Meal Free
- - Of maize (corn):
11 03 13 10 - - - Groats Free
11 03 13 20 - - - Meal Free
- - Of other cereals:
11 03 19 10 - - - Of barley Free
11 03 19 20 - - - Of sorghum grain Free
11 03 19 30 - - - Of rye Free
11 03 19 40 - - - Of buckwheat Free
11 03 19 50 - - - Of millet Free
11 03 19 90 - - - Of other creals Free
38
Section II
Chapter 11
HEADING DUTY
NO RATE
11 03 20 00 - Pellets Free
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:

11 04 12 00 - - Of oats Value 5%
11 04 19 10 - - - Of wheat Value 5%
11 04 19 20 - - - Of rye Value 5%
11 04 19 30 - - - Of buckwheat Value 5%
11 04 19 40 - - - Of millet Value 5%
11 04 19 50 - - - Of sorghum grain Value 5%
11 04 19 60 - - - Of maize (corn) Value 5%
11 04 19 90 - - - Of other cereals Value 5%
- Other worked grains (for example,

hulled, pearled, sliced or kibbled):
11 04 22 00 - - Of oats Value 5%
11 04 23 00 - - Of maize (corn) Value 5%
11 04 29 10 - - - Of wheat Value 5%
11 04 29 20 - - - Of rye Value 5%
11 04 29 30 - - - Of buckwheat Value 5%
11 04 29 40 - - - Of millet Value 5%
11 04 29 50 - - - Of sorghum grain Value 5%
11 04 29 90 - - - Of other cereals Value 5%
- Germ of cereals, whole, rolled,
11 04 30 00 Value 5%
flaked or ground
11.05 Flour, meal, powder, flakes,
granules and pellets of potatoes.
- Flour, meal and powder:
11 05 10 10 - - - Flour Value 5%
11 05 10 20 - - - Meal Value 5%
11 05 10 30 - - - Powders Value 5%
11 05 20 00 - Flakes, granules and pellets Value 5%
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.
- Of the dried leguminous vegetables
of heading 07.13:
39
Section II
Chapter 11
HEADING DUTY
NO RATE
- - - Flour:
11 06 10 11 - - - - Of peas Value 5%
11 06 10 12 - - - - Of chick peas Value 5%
11 06 10 13 - - - - Of string beans Value 5%
11 06 10 14 - - - - Of haricot beans Value 5%
11 06 10 15 - - - - Of lentils Value 5%
11 06 10 16 - - - - Of beans (foul) Value 5%
11 06 10 19 - - - - Other Value 5%
- - - Meal:
11 06 10 21 - - - - Of peas Value 5%
11 06 10 22 - - - - Of chick peas Value 5%
11 06 10 23 - - - - Of cowpea Value 5%
11 06 10 24 - - - - Of kidney beans Value 5%
11 06 10 25 - - - - Of lentils Value 5%
11 06 10 26 - - - - Of beans Value 5%
11 06 10 29 - - - - Other Value 5%
- Of sago or of roots or tubers of
heading no. 07.14:
11 06 20 10 - - - Flour of sago Value 5%
11 06 20 20 - - - Meal of sago Value 5%
- - - Flour and meal of root and
tubers:
11 06 20 31 - - - - Manioc Value 5%
11 06 20 32 - - - - Arrowroot Value 5%
11 06 20 33 - - - - Of salep Value 5%
11 06 20 34 - - - - Of jerusalem artichokes Value 5%
11 06 20 35 - - - - Of sweet potatoes Value 5%
11 06 20 39 - - - - Flour of other roots and tubers Value 5%
- Of the products of Chapter 8:
11 06 30 10 - - - Of chestnuts Value 5%
11 06 30 20 - - - Of almonds Value 5%
11 06 30 30 - - - Of dates Value 5%
11 06 30 40 - - - Of bananas Value 5%
11 06 30 50 - - - Of coconuts Value 5%
11 06 30 60 - - - Of tamarind Value 5%
11 06 30 70 - - - Of fruit peels Value 5%
11 06 30 80 - - - Of lemon Value 5%
11 06 30 90 - - - Other Value 5%
11.07 Malt, whether or not roasted.
11 07 10 00 - Not roasted Value 5%
11 07 20 00 - Roasted Value 5%
11.08 Starches; inulin.
- Starches:
11 08 11 00 - - Wheat starch Value 5%
11 08 12 00 - - Maize (corn) starch Value 5%
11 08 13 00 - - Potato starch Value 5%
40
Section II
Chapter 11
HEADING DUTY
NO RATE
11 08 14 00 - - Manioc (cassava) starch Value 5%
- - Other starches:
11 08 19 10 - - - Rice starch Value 5%
11 08 19 20 - - - Arrowroot starch Value 5%
11 08 19 30 - - - Sago starch Value 5%
11 08 19 90 - - - Other starches Value 5%
11 08 20 00 - Inulin Value 5%
11.09 Wheat gluten, whether or not
11 09 00 00 Value 5%
dried.
41
Section II
Chapter 12
Chapter 12
Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or
medicinal plants; straw and fodder
Notes.
I.- Heading I2.07 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 heading Nos. 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 I2.11 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.
Supheding note:
1- For the purposes of subhding 1205.10, the expression "low erucic acid rape or colza seeds"
means rape or colza seeds yielding a fixed oill 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.
HEADING DUTY
NO RATE
12.01
Soya beans, whether or not broken.
12 01 10 00 - Seeds Free
- Other:
12 01 90 10 - - - Whole Free
12 01 90 20 - - - Broken Free
42
Section II
Chapter 12
HEADING DUTY
NO RATE
12.02 Ground-nuts, not roasted or
otherwise cooked, whether or not
shelled or broken.
12 02 30 00 - Seeds Value 5%
- Other:
12 02 41 00 - - In shell Value 5%
12 02 42 00 - - Shelled, whether or not broken Value 5%
12.03 12 03 00 00 Copra. Value 5%
12.04 12 04 00 00 Linseed, whether or not broken. Value 5%
12.05 Rape or colza seeds, whether or not
broken.
12 05 10 00 - Low erucic acid rape or colza seeds Value 5%
12 05 90 00 - Other Value 5%
12.06 Sunflower seeds, whether or not
12 06 00 00 Value 5%
broken.
12.07 Other oil seeds and oleaginous
fruits, whether or not broken.
12 07 10 00 - Palm nuts and kernnels Value 5%
- Cotton seeds:
12 07 21 00 - - Seeds Value 5%
12 07 29 00 - - Other Value 5%
12 07 30 00 - Castor oil seeds Value 5%
12 07 40 00 - Sesamum seeds Value 5%
12 07 50 00 - Mustard seeds Value 5%
- Safflower (Carthamus tinctorius)
12 07 60 00 Value 5%
seeds
12 07 70 00 - Melon seeds Value 5%
- Other:
12 07 91 00 - - Poppy seeds PROHIBITED
- - Other:
12 07 99 10 - - - Poppy PROHIBITED
12 07 99 20 - - - Hemp seeds PROHIBITED
12 07 99 90 - - - Other Value 5%
12.08 Flours and meals of oil seeds or
oleaginous fruits, other than those
of mustard.
12 08 10 00 - Of soya beans Value 5%
12 08 90 00 - Other Value 5%
12.09
Seeds, fruit and spores, of a kind
used for sowing.
12 09 10 00 - Suger beet seed Free

- Seeds of forage plants:
12 09 21 00 - - Lucerne (alfalfa) seeds Free
12 09 22 00 - - Clover (Trifolium spp. ) seeds Free
12 09 23 00 - - Fescue seeds Free
43
Section II
Chapter 12
HEADING DUTY
NO RATE
- -Kentucky blue grass (Poa pratensis
12 09 24 00 Free
L. ) seeds
- - Rye grass (Lolium multiflorum
12 09 25 00 Free
Lam., Lolium perenne L.) seeds
- - Other:
12 09 29 10 - - - Lupines Free
12 09 29 90 - - - Other Free
- Seeds of herbaceous plants
12 09 30 00 Free
cultivated principally for their flowers
- Other:
- - Vegetable seeds:
12 09 91 10 - - - Tomato seeds Free
12 09 91 20 - - - Leeks seeds Free
12 09 91 30 - - - Radish seeds Free
12 09 91 40 - - - Carrot seeds Free
12 09 91 50 - - - Cucumber seeds Free
12 09 91 60 - - - Marrow seeds Free
12 09 91 70 - - - Pumpkin seeds Free
12 09 91 80 - - - Eggplant seeds Free
- - - Other:
12 09 91 91 - - - - Lettuce seeds Free
12 09 91 92 - - - - Cress seeds Free
- - - - Pepper seeds (of the genus

12 09 91 93 Free
Capsicum or Pimenta )
12 09 91 99 - - - - Other Free
12 09 99 00 - - Other Free
12.10
Hop cones, fresh or dried, whether
or not ground, powdered or in the
form of pellets; lupulin.
- Hop cones, neither ground nor

12 10 10 00 Value 5%
powdered nor in the form of pellets
- Hop cones, ground, powdered or in
12 10 20 00 Value 5%
the form of pellets; lupulin
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 .
12 11 20 00 - Ginseng roots Value 5%
12 11 30 00 - Coca leaf PROHIBITED
44
Section II
Chapter 12
HEADING DUTY
NO RATE
12 11 40 00 - Poppy straw PROHIBITED
- Other:
12 11 90 10 - - - Black caraway Value 5%
12 11 90 20 - - - Black poppy PROHIBITED
- - - Chips and shavings of aloeswood,
12 11 90 30 Value 5%
sandalwood and other aromatic woods
12 11 90 40 - - - Mint Value 5%
12 11 90 50 - - - Hibiscus Value 5%
12 11 90 60 - - - Hemp PROHIBITED
- - - Arak roots for cleaning of the
12 11 90 70 Value 5%
tooth (Siwak)
12 11 90 90 - - - Other Value 5%
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
- Seaweeds and other algae:
12 12 21 00 -- Fit for human consumption Value 5%

12 12 29 00 - - Other Value 5%
- Other:
12 12 91 00 - - Sugar beet Value 5%
12 12 92 00 -- Locust beans (carob) Value 5%
12 12 93 00 -- Sugar cane Value 5%
12 12 94 00 -- Chicory roots Value 5%
- - Other:
12 12 99 10 - - - Melon seeds Value 5%
12 12 99 30 - - - Sugar cane Value 5%
12 12 99 40 - - - Pumpkin and marrow seeds Value 5%
- - - Apricot, peach or plum stones and
12 12 99 50 Value 5%
kernels
12 12 99 90 - - - Other Value 5%
12.13
Cereal straw and husks,
unprepared, whether or not
chopped, ground, pressed or in the
form of pellets.
45
Section II
Chapter 12
HEADING DUTY
NO RATE
12 13 00 10 - - - Hay Free
12 13 00 90 - - - Other Free
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.
12 14 10 00 - Lucerne (alfalfa) meal and pellets Free
- Other:
12 14 90 10 - - - Lupine Free
12 14 90 20 - - - Vetches Free
46
Section II
Chapter 13
Chapter 13
Lac; gums, resins and other vegetable saps and extracts
Note.
I.- 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 mate (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).
HEADING DUTY
NO RATE
13.01 Lac; natural gums, resins, gum-
resins and oleoresins (for
example, balsams).
13 01 20 00 - Gum Arabic Value 5%
- Other:
13 01 90 10 - - - Tragacanth Value 5%
13 01 90 20 - - - Mastic Value 5%
13 01 90 30 - - - Benzoin Value 5%
13 01 90 40 - - - Asafetida Value 5%
13 01 90 50 - - - Myrrh Value 5%
13 01 90 60 - - - Olibanum Value 5%
13 01 90 70 - - - Frankincense Value 5%
13 01 90 80 - - - Storax Value 5%
- - - Other:
13 01 90 91 - - - - Gum resins Value 5%
13 01 90 92 - - - - Oleoresins Value 5%
13 01 90 93 - - - - Balsams Value 5%
13 01 90 99 - - - - Other Value 5%
46
Section II
Chapter 13
HEADING DUTY
NO RATE
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:

13 02 11 00 - - Opium PROHIBITED
13 02 12 00 - - Of liquorice Value 5%
13 02 13 00 - - Of hops Value 5%
- - Other:
13 02 19 10 - - - Hashish PROHIBITED
13 02 19 20 - - - Ginseng extract Value 5%
13 02 19 30 - - - Tahinah (sesame sap) Value 5%
13 02 19 40 - - - Aloes Value 5%
13 02 19 50 - - - Myrrh Value 5%
13 02 19 60 - - - Mannite Value 5%
13 02 19 70 - - - Other medical extracts Value 5%
13 02 19 90 - - - Other Value 5%
- Pectic substances, pectinates and
13 02 20 00 Value 5%
pectates
- Mucilages and thickeners, whether
or not modified, derived from
vegetable products:
13 02 31 00 - - Agar-agar Value 5%
- - Mucilages and thickeners,
whether or not modified, derived
13 02 32 00 Value 5%
from locust beans, locust bean
seeds or guar seeds
13 02 39 00 - - Other Value 5%
47
Section II
Chapter 14
Chapter 14
Vegetable plaiting materials; vegetable products not elsewhere specified or included
Notes.
I.- This chapter does not cover the following products which are to be classified in Section XI :
vegetable matcrials 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).
HEADING DUTY
NO 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).
14 01 10 00 - Bamboos Value 5%
14 01 20 00 - Rattans Value 5%
- Other:
14 01 90 10 - - - Osier Value 5%
14 01 90 20 - - - Reeds Value 5%
14 01 90 90 - - - Other Value 5%
14.02 Deleted
14.03 Deleted
14.04 Vegetable products not
elsewhere specified or included.
14 04 20 00 - Cotton linters Value 5%
- Other:
- - - Hard seeds, pips, hulls and
nuts( seeds of Corozo, seeds of
14 04 90 10 Doum and the like) for carving, of a Value 5%
kind used in the manufacture of
buttons, beads, rosaries . . etc.
14 04 90 20 - - - Henna Value 5%
14 04 90 90 - - - Other Value 5%
48
Section III
Chapter 15
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
Notes.
(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 (hesding No.
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 undenaturcd 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 Note .
1- For the purposes of headings 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 .
HEADING DUTY
NO RATE
15.01
Pig fat (including lard) and poultry
fat, other than that of heading
02.09 or 15.03.
15 01 10 00 - Lard Special Goods

15 01 20 00 - Other pig fat Special Goods
15 01 90 00 - Other Value 5%
15.02 Fats of bovine animals, sheep or
goats, other than those of heading
15.03.
15 02 10 00 - Tallow Value 5%
49
Section III
Chapter 15
HEADING DUTY
NO RATE
15 02 90 00 - Other Value 5%
15.03
Lard stearin, lard oil, oleostearin,
oleo-oil and tellow oil, not
emulsified or mixed or otherwise
prepared.
- - - Oleostearin:
15 03 00 11 - - - - Of pig Special Goods
15 03 00 19 - - - - Other Value 5%
- - - Oleomargarine:
15 03 00 29 - - - - Other Value 5%
- - - Other:
15 03 00 99 - - - - Other Value 5%
15.04 Fats and oils and their fractions,
of fish or marine mammals,
whether or not refined, but not
chemically modified.
15 04 10 00 - Fish-liver oils and their fractions Value 5%
- Fats and oils and their fractions, of
15 04 20 00 Value 5%
fish, other than liver oils
- Fats and oils and their fractions, of
15 04 30 00 Value 5%
marine mammals
15.05
Wool grease and fatty substances
15 05 00 00 derived therefrom (including Value 5%
lanolin).
15.06
Other animal fats and oils and
their fractions, whether or not
15 06 00 00 Value 5%
refined, but not chemically
modified.
15.07 Soya-bean oil and its fractions,

chemically modified .
- Crude oil, whether or not
15 07 10 00 Value 5%
degummed
15 07 90 00 - Other Value 5%
15.08 Ground-nut oil and its fractions,
15 08 10 00 - Crude oil Value 5%
15 08 90 00 - Other Value 5%
50
Section III
Chapter 15
HEADING DUTY
NO RATE
15.09 Olive oil and its fractioas, whether
or not refined, but not chemically
modified.
15 09 10 00 - Virgin Value 5%
15 09 90 00 - Other Value 5%
15.10 Other oils and their fractions,
obtained solely from olives,
15 10 00 00 chemically modified, including Value 5%
blends of these oils or fractions
with oils or fractions of heading
15.09 .
15.11 Palm oil and its fractions, whether
or not refined, but not chemically
modified.
15 11 10 00 - Crude oil Value 5%
15 11 90 00 - Other Value 5%
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:
15 12 11 00 - - Crude oil Value 5%
15 12 19 00 - - Other Value 5%
- Cotton-seed oil and its fractions:
- - Crude oil, whether or not gossypol
15 12 21 00 Value 5%
has been removed
15 12 29 00 - - Other Value 5%
15.13 Coconut (copra), palm kernel or
babassu oil and fractions thereof,
- Coconut (copra) oil and its fractions:
15 13 11 00 - - Crude oil Value 5%
15 13 19 00 - - Other Value 5%
- Palm kernel or babassu oil and
fractions thereof:
15 13 21 00 - - Crude oil Value 5%
15 13 29 00 - - Other Value 5%
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:
51
Section III
Chapter 15
HEADING DUTY
NO RATE
15 14 11 00 - - Crude oil Value 5%
15 14 19 00 - - Other Value 5%
- Other:
15 14 91 00 - - Crude oil Value 5%
15 14 99 00 - - Other Value 5%
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:

15 15 11 00 - - Crude oil Value 5%
15 15 19 00 - - Other Value 5%
- Maize (corn) oil and its fractions:
15 15 21 00 - - Crude oil Value 5%
15 15 29 00 - - Other Value 5%
15 15 30 00 - Castor oil and its fractions Value 5%
15 15 50 00 - Sesame oil and its fractions Value 5%
15 15 90 00 - Other Value 5%
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.
- Animal fats and oils and their
15 16 10 00 Value 5%
fractions
- Vegetable fats and oils and their
15 16 20 00 Value 5%
fractions
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.
- Margarine, excluding liquid

margarine:
15 17 10 10 - - - Of animal origin Value 5%
15 17 10 20 - - - Of vegetable origin Value 5%
15 17 10 90 - - - Other Value 5%
- Other:
15 17 90 10 - - - Liquid margarine Value 5%
15 17 90 90 - - - Other Value 5%
52
Section III
Chapter 15
HEADING DUTY
NO RATE
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 elswhere specified or included.
- - - Of animal origin:
Special
15 18 00 11 - - - - Of pig
goods
15 18 00 19 - - - - Other Value 5%
15 18 00 20 - - - Of vegetable origin Value 5%
15 18 00 90 - - - Other Value 5%
15.19 Deleted
15.20 Glycerol, crude; glycerol waters
and glycerol lyes.
15 20 00 10 - - - Crude glycerol Value 5%
15 20 00 20 - - - Glycerol waters and glycerol lyes Value 5%
15.21
Vegetable waxes (other than
triglycerides), beeswax, other
insect waxes and spermaceti,
whether or not refined or coloured.
15 21 10 00 - Vegetable waxes Value 5%
- Other:
- - - Spermaceti, crude, pressed or
15 21 90 10 Value 5%
refined, or coloured
- - - Beeswax, whether or not
15 21 90 20 Value 5%
coloured
- - - Other insect waxes, whether or
15 21 90 40 Value 5%
not coloured
15.22
Degras; residues resulting from
the treatment of fatty substances
or animal or vegetable waxes.
- - - Degras (fish oil treated with nitric
15 22 00 10 Value 5%
acid)
- - - Residues resulting from the
15 22 00 20 treatment of fatty substances or Value 5%
animal or vegetable waxes
53
Sections IV, V
Chapter 16
Section IV
PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND

MANUFACTURED TOBACCO SUBSTITUTES
Note.
I.- 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 , crustaceans, molluscs and 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 compnent 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.
l.- 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 subheading 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.
HEADING DUTY
NO RATE
16.01 Sausages and similar products, of
meat, meat offal or blood; food
preparations based on these
products.
16 01 00 10 - - - Of swine or animal blood Special Goods
16 01 00 20 - - - Of bovine animals Value 5%
16 01 00 30 - - - Of poultry Value 5%
16 01 00 90 - - - Other Value 5%
54
Sections IV, V
Chapter 16
HEADING DUTY
NO RATE
16.02
Other prepared or preserved
meat, meat offal or blood.
- Homogenised preparations:
16 02 10 10 - - - Baby food Value 5%
16 02 10 90 - - - Other Value 5%
16 02 20 00 - Of liver of any animal Value 5%
- Of poultry of heading 01.05:
16 02 31 00 - - Of turkeys Value 5%
16 02 32 00 Value 5%
domesticus
16 02 39 00 - - Other Value 5%
- Of swine:
16 02 41 00 - - Hams and cuts thereof Special Goods
16 02 42 00 - - Shoulders and cuts thereof Special Goods
16 02 49 00 - - Other, including mixtures Special Goods
- Of bovine animals:
- - - Pastrami (spiced, dried and
16 02 50 10 Value 5%
prepared meat)
16 02 50 90 - - - Other (canned or the like) Value 5%
- Other, including preparations of blood
of any animal:
- - - Food preparation containing more
16 02 90 10 than 20% by weight of meat (ready-mix Value 5%
meals)
- - - Meat offal of animals:
16 02 90 21 - - - - Tongues Value 5%
16 02 90 29 - - - - Other (except livers) Value 5%
16 02 90 30 - - - Preparations of animal blood Special Goods
16 02 90 90 - - - Other Value 5%
16.03 Extracts and juices of meat, fish or
crustaceans, molluscs or other
aquatic invertebrates.
16 03 00 10 - - - Extracts and juices of meat Value 5%
- - - Extracts and juices of fish,
16 03 00 20 crustaceans molluscs or other aquatic Value 5%
invertebrates
16.04 Prepared or preserved fish; caviar
and caviar substitutes prepared
from fish eggs.
- Fish, whole or in pieces, but not
minced:
16 04 11 00 - - Salmon Value 5%
16 04 12 00 - - Herrings Value 5%
55
Sections IV, V
Chapter 16
HEADING DUTY
NO RATE
- - Sardines, sardinella and brisling or
16 04 13 00 Value 5%
sprats
- - Tunas, skipjack and bonito (Sarda
16 04 14 00 Value 5%
spp.)
16 04 15 00 - - Mackerel Value 5%
16 04 16 00 - - Anchovies Value 5%
16 04 17 00 - - Eels Value 5%
16 04 19 00 - - Other Value 5%
16 04 20 00 - Other prepared or preserved fish Value 5%
- Caviar and caviar substitutes:
16 04 31 00 -- Caviar Value 5%
16 04 32 00 -- caviar substitutes Value 5%
16.05 Crustaceans, molluscs and other
aquatic invertebrates, prepared or
preserved.
16 05 10 00 - Crab Value 5%
- Shrimps and prawns:
16 05 21 00 -- Not in airtight container Value 5%
16 05 29 00 -- Other Value 5%
16 05 30 00 - Lobster Value 5%
16 05 40 00 - Other crustaceans Value 5%
- Molluscs :
16 05 51 00 -- Oysters Value 5%
16 05 52 00 -- Scallops, including queen scallops Value 5%
16 05 53 00 -- Mussels Value 5%
16 05 54 00 -- Cuttle fish and squid Value 5%
16 05 55 00 -- Octopus Value 5%
16 05 56 00 -- Clams, cockles and arkshells Value 5%
16 05 57 00 -- Abalone Value 5%
16 05 58 00 -- Snails, other than sea snails Value 5%
16 05 59 00 -- Other Value 5%
- Other aquatic invertebrates :
16 05 61 00 -- Sea cucumbers Value 5%
16 05 62 00 -- Sea urchins Value 5%
16 05 63 00 -- Jellyfish Value 5%
16 05 69 00 -- Other Value 5%
56
Sections IV, V
Chapter 17
Chapter 17
Sugars and sugar confectionery
Note.
(a) Sugar confectionery containing cocoa (heading18.06);
(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.
HEADING DUTY
NO RATE
17.01 Cane or beet sugar and
chemically pure sucrose, in solid
form.
- Raw sugar not containing added
flavouring or colouring matter:
- - Beet sugar:
17 01 12 10 - - - For industrial refining Free
17 01 12 90 - - - Other Free
- - Cane sugar specified in
Subheading Note 2 to this Chapter:
17 01 13 90 - - - Other Free
- - Other cane sugar:
17 01 14 90 - - - Other Free
- Other:
- - Containing added flavouring or
17 01 91 00 Free
colouring matter
- - Other:
- - -Rrefined:
- - - - Of various degrees of fineness
17 01 99 11 Free
crystals
17 01 99 12 - - - - Cubes or moulds Free
17 01 99 13 - - - - Powder Free
- - - Candy sugar, neither colored
17 01 99 20 Free
nor flavored
17 01 99 30 - - - Chemically pure sucrose Free
17 01 99 90 - - - Other Free
57
Sections IV, V
Chapter 17
HEADING DUTY
NO RATE
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:
- - Containing by weight 99 % or more

17 02 11 00 lactose, expressed as anhydrous Value 5%
lactose, calculated on the dry matter
17 02 19 00 - - Other Value 5%
17 02 20 00 - Maple sugar and maple syrup Value 5%
- Glucose and glucose syrup, not
containing fructose or containing in the
17 02 30 00 Value 5%
dry state less than 20% by weight of
fructose
- Glucose and glucose syrup,
containing in the dry state at least 20%
17 02 40 00 Value 5%
but less than 50% by weight of
fructose. excluding invert sugar
17 02 50 00 - Chemically pure fructose Value 5%
- Other fructose and fructose syrup,
containing in the dry state more than
17 02 60 00 Value 5%
50 % by weight of fructose, excluding
invert sugar
- Other, including invert sugar and otrer
sugar syrup blends containing in the
dry state 50% by weight of fructose:
- - - Maltose, whether or nor chemically

17 02 90 10 Value 5%
pure
17 02 90 20 - - - Sucrose, chemically impure Value 5%
- - - Invert sugar, whether or not
17 02 90 30 Value 5%
chemically pure
17 02 90 40 - - - Fructose , chemically impure Value 5%
- - - Other sugar liguids, whether or
17 02 90 50 not condensed, neither flavored nor Value 5%
colored
17 02 90 60 - - - Caramel (Molasses) Value 5%
17 02 90 70 - - - Artificial honey Value 5%
17 02 90 90 - - - Other Value 5%
58
Sections IV, V
Chapter 17
HEADING DUTY
NO RATE
17.03 Molasses resulting from the
extraction or refining of sugar.
17 03 10 00 - Cane molasses Value 5%
17 03 90 00 - Other Value 5%
17.04 Sugar confectionery (including
white chocolate), not containing
cocoa.
- Chewing gum, whether or not sugar-
17 04 10 00 Value 5%
coated
- Other:
17 04 90 10 - - - Candies, drops and bonbons Value 5%
- - - Toffee (caramels), turkish delight,
17 04 90 20 Value 5%
nougat
- - - Sugared almond and pistachio
17 04 90 30 candy and the like and other sugared Value 5%
nuts (Marziban)
- - - Fruit jellies and fruit pastes and
17 04 90 40 liquorice extract, put up in the form of Value 5%
sugar confectionery
17 04 90 50 - - - Cough drops Value 5%
17 04 90 60 - - - Halawa tahiniah Value 5%
- - - Sugar powoder containing fruit
17 04 90 70 Value 5%
flavor
- - - White Chocolate containing
alcohol
17 04 90 90 - - - Other Value 5%
59
Sections IV, V
Chapter 18
Chapter 18
Cocoa and cocoa preparations
Notes.
I.- 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.
HEADING DUTY
NO RATE
18.01 Cocoa beans, whole or broken,
18 01 00 00 Value 5%
raw or roasted.
18.02 Cocoa shells, husks, skins and
18 02 00 00 Value 5%
other cocoa waste.
18.03 Cocoa paste, whether or not
defatted.
18 03 10 00 - Not defatted Value 5%
18 03 20 00 - Wholly or partly defatted Value 5%
18.04 18 04 00 00 Cocoa butter, fat and oil. Value 5%
18.05 Cocoa powder, not containing
18 05 00 00 added sugar or other sweetening Value 5%
matter.
18.06
Chocolate and other food
preparations containing cocoa.
- Cocoa powder, containing added

sugar or other sweetening matter:
18 06 10 10 - - - Containing added peptone or milk Value 5%

18 06 10 90 - - - Other Value 5%
- 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:
- - - Powders for making ice-cream

18 06 20 10 Value 5%
containing cocoa
- - - Confectionery products containing
18 06 20 20 Value 5%
cocoa
- - - Concetrated liquids or pastes
18 06 20 30 Value 5%
containing cocoa
18 06 20 90 - - - Other Value 5%
- Other, in blocks, slabs or bars:
- - Filled:
18 06 31 10 - - - Containing alcohol Special Goods
18 06 31 90 - - - Other Value 5%
- - Not Filled:
60
Sections IV, V
Chapter 18
HEADING DUTY
NO RATE
18 06 32 10 - - - Containing alcohol Special Goods
18 06 32 90 - - - Other Value 5%
- Other:
- - - Powders for making ice-cream
18 06 90 10 Value 5%
containing cocoa
- - - Confectionery products containing
18 06 90 20 Value 5%
cocoa
- - - concetrated liquids or pastes
18 06 90 30 Value 5%
containing cocoa
18 06 90 90 - - - Other Value 5%
61
Sections IV, V
Chapter 19
Chapter 19
Preparations of cereals, flour, starch or milk; pastrycooks' products
Notes.
(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.- Hcading No. 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 .
HEADING DUTY
NO 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 coca
or containing less than 5% by
weight of coca calculated on a
totally defatted basis, not elsewhere
- Preparations for infant use, put up for

retail sale:
- - - Infants food based on milk or
19 01 10 10 malted milk prepared as substitutes of Free
mother milk, not containing cocoa
62
Sections IV, V
Chapter 19
HEADING DUTY
NO RATE
19.01 - - - Infants food based on milk or
Malt extract;
malted food preparations
milk prepared as substitutesof of
19 01 10 20 Free
flour, groats, meal, starch
mother milk, containing less than 5%or malt
by extract,
weight ofnot containing cocoa or
cocoa
19 01 10 90 containing
- - - Other less than 40 % by weight Free
of cocoa calculated on a totally
- Mixes and doughs
defatted for the
basis, not preparation
elsewhere
of bakers' waresorofincluded;
specified heading 19.05:
food
-04.01 to 04.04,
- - Mixes not flour
of cereal containing
with fruitcoca
flour
19 01 20 10 Value 5%
or containing
containing less than
added cocoa 5% by
powder
weight of coca calculated on a
-totally
- - Ready-mixed doughs
defatted basis, consisting
not elsewhere
19 01 20 20 essentially of cereal flour with
specified or included. sugar , Value 5%
fat, eggs or fruit
19 01 20 90 - - - Other Value 5%
- Other:
19 01 90 10 - - - Racahout Value 5%
19 01 90 20 - - - Malted milk Value 5%
19 01 90 30 - - - Powder for making ice cream Value 5%
19 01 90 90 - - - Other Value 5%
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:
- - Containing eggs:
- - - Macaroni, vermicelli and the like
such as spaghetti , cannelloni or pasta,
19 02 11 10 Value 5%
in shape of shells, stars, letters and the
like
19 02 11 20 - - - Edible pastas, frozen Value 5%
- - - Chips of potato flour, macroni-
19 02 11 30 Value 5%
shaped, not ready
19 02 11 90 - - - Other Value 5%
- - Other:
- - - Macaroni , vermicelli and the like
such as spaghetti , cannelloni or pasta
19 02 19 10 Value 5%
, C36in shape of shells, stars , letters
and the like
19 02 19 20 - - - Food pastes, frozen Value 5%
- - - Chips of potato flour, macroni-
19 02 19 30 Value 5%
shaped, not ready
19 02 19 90 - - - Other Value 5%
63
Sections IV, V
Chapter 19
HEADING DUTY
NO RATE
19.01 - Stuffed pasta, whether or not cooked
orMalt extract;
otherwise food preparations of
prepared:
19 02 20 10 - - - Stuffed Withmeal,
flour, groats, meat starch or malt Value 5%
- - extract,
- Stuffednot containing
With cocoa and
fish, custaceans or
19 02 20 20 containing less than 40 % by weight Value 5%
molluscs
19 02 20 90 - - -ofOther
cocoa calculated on a totally Value 5%
19 02 30 00 - Other pasta basis, not elsewhere
defatted Value 5%
19 02 40 00 specified or included; food
- Couscous Value 5%
19.03 preparations
Tapioca andof goods of headings
substitutes therefor
04.01 to 04.04, not containing
prepared from starch, in the form coca
19 03 00 00 or containing less than 5% by Value 5%
of flakes, grains, pearls, siftings
orweight of coca
in similar calculated on a
forms.
19.04 totally defatted basis, not elsewhere
Prepared foodsor
specified obtained by the
included.
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 elswhere specificed
or included.
- Prepared foods obtained by the

swelling or roasting of cereals or cereal
products :
19 04 10 10 - - - Cantaining cocoa Value 5%
- - - Other:
19 04 10 91 - - - - Corn flakes and the like Value 5%
19 04 10 99 - - - - Other Value 5%
- Prepared foods obtained from
unroasted cereal flakes or from
mixtures of unroasted cereal flakes
and roasted cereal flakes or swelled
cereals:
- - - Prepared foods obtained from
unroasted cereal flakes or from
mixtures of unroasted cereal flakes :
19 04 20 11 - - - - Containing cocoa Value 5%
19 04 20 19 - - - - Other Value 5%
- - - Roasted cereal flakes or swelled
cereals:
19 04 20 21 - - - - containing cocoa Value 5%
19 04 20 29 - - - - Other Value 5%
- Bulgur wheat:
19 04 30 10 - - - containing cocoa Value 5%
19 04 30 90 - - - Other Value 5%
- Other:
64
Sections IV, V
Chapter 19
HEADING DUTY
NO RATE
19.01 19 04 90 10 - - - containing cocoa Value 5%
19 04 90 90 - -Malt extract; food preparations of
- Other Value 5%
19.05 flour, groats, meal, starch or malt
extract,pastry,
Bread, not containing cocoa or
cakes, biscuits and
containing less than 40 % by weight
other bakers' wares, whether or
of cocoa
not calculated
containing cocoa;oncommunion
a totally
defatted basis, not elsewhere
wafers, empty cachets of a kind
specified
suitable or included; food
for pharmaceutical use,
sealing wafers, rice paper and
04.01 to 04.04,
similar not containing coca
products.
or containing less than 5% by
19 05 10 00 weight of coca calculated on a
- Crispbread Value 5%
totally defatted basis, not elsewhere
19 05 20 00 - Gingerbread and the like Value 5%
- Sweet biscuits; waffles and wafers:
19 05 31 00 - - Sweet biscuits Value 5%
19 05 32 00 - - Waffles and wafers Value 5%
- Rusks, toasted bread and similar
toasted products:
19 05 40 10 - - - Rusks Value 5%
19 05 40 90 - - - Other Value 5%
- Other:
19 05 90 10 - - - Ordinary bread of any kind Value 5%
19 05 90 20 - - - Gluten bread, for diabetics Value 5%
- - - pastry (except waffles and wafers)
19 05 90 30 Value 5%
including pizzas
- - - Eastern sweetmeats (kunafah,
19 05 90 40 Value 5%
baklawah and the like)
19 05 90 50 - - - Cake (gateau) and the like Value 5%
- - - Empty cachets of a kind suitable
19 05 90 60 Value 5%
for pharmaceutical use
19 05 90 70 - - - sealing wafers Value 5%
- - - Crispy savoury food products (for

19 05 90 80 example, pop corn, chips and the like), Value 5%
ready for immediate consumption
- - - Other:
19 05 90 91 - - - - Unleavened bread Value 5%
19 05 90 92 - - - - Pretzels bread Value 5%
- - - - Ordinary biscuits, whether or not
19 05 90 93 Value 5%
salted
19 05 90 99 - - - - Other Value 5%
65
Sections IV, V
Chapter 20
Chapter 20
Prepsrations of vegetables, fruit, nuts or other parts of plants
Notes.
(a) Vegetabtes, 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 oressure 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 prepartion for seasoning, preservation or other purposes. These preparation may
contain a small quantity of visible pieces of vegetables. Subheading 20 05 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 prepartion for seasoning, preservation or other purposes. These preparation may
contain a small quantity of visible pieces of vegetables. Subheading 20 07 10 takes precedence
over all other subheadings of heading 20.07.
66
Sections IV, V
Chapter 20
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 oC or corrected for 20 oC if the reading is made at a
different temperature.
HEADING DUTY
NO RATE
20.01 Vegetables, fruit, nuts and other
edible parts of plants, prepared or
preserved by vinegar or acetic
acid.
20 01 10 00 - Cucumbers and gherkins Value 5%
- Other:
- - - Edible vegetables and plants:
20 01 90 11 - - - - Mushrooms and truffles Value 5%
20 01 90 12 - - - - Olives and capers Value 5%
20 01 90 13 - - - - Green pepper Value 5%
20 01 90 14 - - - - Pickles (assorted) Value 5%
20 01 90 15 - - - - Tomatoes Value 5%
20 01 90 19 - - - - Other Value 5%
20 01 90 20 - - - Fruits and nuts Value 5%
20.02 Tomatoes prepared or preserved
otherwise than by vinegar or
acetic acid.
20 02 10 00 - Tomatoes, whole or in pieces Value 5%
- Other:
20 02 90 10 - - - Tomato paste Value 5%
20 02 90 90 - - - Other Value 5%
20.03
Mushrooms and truffles, prepared
or preserved otherwise than by
vinegar or acetic acid.
20 03 10 00 - Mushrooms of the genus Agaricus Value 5%

20 03 90 00 - Other Value 5%
20.04 Other vegetables prepared or
preserved otherwise than by
vinegar or acetic acid, frozen,
other than products of heading
20.06.
- Other vegetables and mixtures of
vegetables:
20 04 90 10 - - - Carrots Value 5%
20 04 90 20 - - - Peas Value 5%
20 04 90 30 - - - kidney beans Value 5%
20 04 90 40 - - - Cowpeas Value 5%
20 04 90 50 - - - Asparagus Value 5%
20 04 90 60 - - - Spinach Value 5%
20 04 90 70 - - - Okra Value 5%
67
Sections IV, V
Chapter 20
HEADING DUTY
NO RATE
20 04 90 80 - - - Mixed vegetables Value 5%
20 04 90 90 - - - Other Value 5%
20.05 Other vegetables prepared or
preserved otherwise than by
vinegar or acetic acid, not frozen,
other than products of heading
20.06.
- Homogenised vegetables:
20 05 10 10 - - - Used as baby food Value 5%
20 05 10 20 - - - For dietetic purposes Value 5%
20 05 10 90 - - - Other Value 5%
20 05 40 00 - Peas (Pisum sativum) Value 5%
- Beans (Vigna spp., Phaseolus spp.):

20 05 51 00 - - Beans, shelled Value 5%
20 05 59 00 - - Other Value 5%
20 05 60 00 - Asparagus Value 5%
20 05 70 00 - Olives Value 5%
- Sweet corn (Zea mays var,
20 05 80 00 Value 5%
saccharata)
- Other vegetables and mixtures of
vegetables:
20 05 91 00 - - Bamboo shoots Value 5%
- - Other:
- - - Prepared with other ingredients
ready for immediate consumption:
20 05 99 11 - - - - Foul medamas (Cooked beans) Value 5%

- - - - Cooked chick peas with tahinah
20 05 99 12 Value 5%
(sesame sap)
- - - - Vegetables and legumes with
20 05 99 13 Value 5%
sauce
20 05 99 19 - - - - Other Value 5%
- - - Other:
20 05 99 91 - - - - Okra Value 5%
20 05 99 92 - - - - Green beans Value 5%
20 05 99 93 - - - - Spinach Value 5%
20 05 99 94 - - - - Artichokes Value 5%
20 05 99 95 - - - - Mixed vegetables Value 5%
20 05 99 96 - - - - Sauerkraut Value 5%
20 05 99 97 - - - - Grape leaves Value 5%
20 05 99 99 - - - - Other vegetables and plants Value 5%
20.06 Vegetables, fruit, nuts, fruit-peel
and other parts of plants,
20 06 00 00 Value 5%
preserved by sugar (drained,
glace or crystallised).
68
Sections IV, V
Chapter 20
HEADING DUTY
NO RATE
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.
- Homogenised preparations:
20 07 10 10 - - - For baby food Value 5%
20 07 10 20 - - - For dietetic purposes Value 5%
20 07 10 90 - - - Other Value 5%
- Other:
- - Citrus fruit:
20 07 91 10 - - - Marmalades Value 5%
20 07 91 90 - - - Other Value 5%
- - Other:
- - - Jams and other fruit jellies :
20 07 99 11 - - - - Peach Value 5%
20 07 99 12 - - - - Apricot Value 5%
20 07 99 13 - - - - Apple Value 5%
20 07 99 14 - - - - Water melon Value 5%
20 07 99 15 - - - - Cherry Value 5%
20 07 99 16 - - - - Strawberry Value 5%
20 07 99 17 - - - - Raspberry Value 5%
20 07 99 19 - - - - Other Value 5%
20 07 99 20 - - - Apricot sheets Value 5%
20 07 99 30 - - - Turkish delights Value 5%
20 07 99 90 - - - Other Value 5%
20.08
Fruit, nuts and other edible parts
of plants, otherwise prepared or
preserved, whether or not
sweetening matter or spirit, not
- Nuts, ground-nuts and other seeds,

whether or not mixed together:
- - Ground-nuts:
20 08 11 10 - - - Roasted , whether or not salted Value 5%
20 08 11 20 - - - Peanut butter Value 5%
- - Other, including mixtures:
- - - Roasted nuts, whether or not
salted:
20 08 19 11 - - - - Almonds Value 5%
20 08 19 12 - - - - Pistachios Value 5%
20 08 19 13 - - - - Hazel nuts Value 5%
20 08 19 19 - - - - Other Value 5%
69
Sections IV, V
Chapter 20
HEADING DUTY
NO RATE
20 08 19 20 - - - Mixed Value 5%
20 08 20 00 - Pineapples Value 5%
20 08 30 00 - Citrus fruit Value 5%
20 08 40 00 - Pears Value 5%
20 08 50 00 - Apricots Value 5%
20 08 60 00 - Cherries Value 5%
20 08 70 00 - Peaches, Including nectarines Value 5%
20 08 80 00 - Strawberries Value 5%
- Other, including mixtures other than
those of subheading 2008.19:
20 08 91 00 - - Palm hearts Value 5%
-- Cranberries (Vaccinium
macrocarpon, Vaccinium oxycoccos,
20 08 93 00 Value 5%
Vaccinium vitis-idaea)
20 08 97 00 - - Mixtures Value 5%
20 08 99 00 - - Other Value 5%
20.09
Fruit juices (including grape must)
and vegetable juices, unfermented
and not containing added spirit,
whether or not containing added
sugar or other sweetening matter.
- Orange juice:
20 09 11 00 - - Frozen Value 5%
- - Not frozen, of a Brix Value not
20 09 12 00 Value 5%
exceeding 20
20 09 19 00 - - Other Value 5%
- Grapefruit (including pomelo) juice:
20 09 21 00 - - Of a Brix Value not exceeding 20 Value 5%
20 09 29 00 - - Other Value 5%
- Juice of any other single citrus fruif:
- - Of a Brix Value not exceeding 20:
20 09 31 10 - - - Lemon Juice Value 5%
20 09 31 90 - - - Other Value 5%
20 09 39 00 - - Other Value 5%
- Pineapple juice:
20 09 49 00 - - Other Value 5%
20 09 50 00 - Tomato juice Value 5%
- Grape juice (including grape must):
20 09 69 00 - - Other Value 5%
- Apple juice:
70
Sections IV, V
Chapter 20
HEADING DUTY
NO RATE
20 09 79 00 - - Other Value 5%
- Juice of any other single fruit or
vegetable:
-- Cranberry (Vaccinium macrocarpon,
Vaccinium oxycoccos, Vaccinium vitis-
20 09 81 00 Value 5%
idaea) juice
- - Other:
20 09 89 10 - - - Date molasses (juice) Value 5%
- - - Mango juice:
20 09 89 21 - - - - Unconcentrated Value 5%
20 09 89 29 - - - - Other Value 5%
- - - Guava juice:
20 09 89 39 - - - - Other Value 5%
- - - Carrot juice:
20 09 89 49 - - - - Other Value 5%
20 09 89 90 - - - Other Value 5%
- Mixtures of juices:
20 09 90 10 - - - Unconcentrated Value 5%
20 09 90 90 - - - Other Value 5%
71
Sections IV, V
Chapter 21
Chapter 21
Miscellaneous edible preparations
Notes.
(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 I (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 by added to
the mixture for seasoning,preservation or other purposes. Such preparations may contain a small
quantity of visible pieces of ingredients.
HEADING DUTY
NO RATE
21.01
Extracts, essences and
concentrates, of coffee, tea or
mate and preparations with a
basis of these products or with a
basis of coffee, tea or mate;
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:
21 01 11 00 - - Extracts, essences and concentrates Value 5%
72
Sections IV, V
Chapter 21
HEADING DUTY
NO RATE
- - Preparations with a basis of extracts,
essences or concentrates or with a
basis of coffee:
- - - Instant coffee (Nescafe, Yuban,
21 01 12 10 Value 5%
Maxweell, etc)
21 01 12 20 - - - Coffee paste Value 5%
21 01 12 90 - - - Other Value 5%
- Extracts, essences and concentrates,
of tea or mate, and preparations with a
basis of these extracts, essences or
concentrates or with a basis of tea or
mate:
21 01 20 10 - - - Preparations with a basis of tea Value 5%
21 01 20 90 - - - Other Value 5%
- Roasted chicory and other roasted
coffee substitutes, and extracts,
essences and concentrates thereof:
- - - Chicory and other roasted coffee
21 01 30 10 Value 5%
substitutes
- - - Chicory extracts or other coffee
21 01 30 20 substites,and extracts,essences and Value 5%
cocentrates therof
21.02 Yeasts (active or inactive); other
single-cell micro-organisms, dead
(but not including vaccines of
heading No 30.02) ; prepared
baking powders.
21 02 10 00 - Active yeasts Value 5%
- Inactive yeasts; other single-cell
micro-organisms, dead:
- - - Inactive yeasts for human
21 02 20 10 Value 5%
cosumption
- - - Inactive yeasts and other dead
21 02 20 20 single-cell micro-organisms for animal Value 5%
food
21 02 20 90 - - - Other Value 5%
- Prepared baking powders:
21 02 30 10 - - - Baking powder Value 5%
21 02 30 20 - - - Anras yeast Value 5%
21 02 30 90 - - - Other Value 5%
21.03
Sauces and preparations therefor;
mixed condiments and mixed
seasonings; mustard flour and meal
and prepared mustard.
21 03 10 00 - Soya sauce Value 5%
73
Sections IV, V
Chapter 21
HEADING DUTY
NO RATE
- Tomato ketchup and other tomato
21 03 20 00 Value 5%
sauces
- Mustard flour and meal and prepared
mustard:
21 03 30 10 - - - Mustard flour Value 5%
21 03 30 20 - - - Prepared mustard Value 5%
- Other:
21 03 90 10 - - - Mayonnaise Value 5%
21 03 90 20 - - - Chili sauce Value 5%
21 03 90 30 - - - Celery salt Value 5%
21 03 90 90 - - - Other Value 5%
21.04
Soups and broths and
preparations therefor;
homogenised composite food
preparations.
- Soups and broths and preparations
21 04 10 00 Value 5%
therefor
- Homogenised composite food
21 04 20 00 Value 5%
preparations
21.05 Ice cream and other edible ice,
21 05 00 00 Value 5%
whether or not containing cocoa.
21.06 Food preparations not elsewhere
- Protein concentrates and textured
21 06 10 00 Value 5%
protein substances
- Other:
21 06 90 10 - - - Powder for making table cream Value 5%
21 06 90 20 - - - Powder for making table jelly Value 5%
21 06 90 30 - - - Powder for making ice cream Value 5%
- - - Preparations based on butter or
21 06 90 50 other fats or oils derived from milk, Value 5%
used, for example, in baker's wares
- - - Sugar-based pastes, containing

added fat, milk and nuts, not suitable
21 06 90 60 for direct consumption as sugar Value 5%
confectionery but as fillings, etc, ( for
chocolate, fancy biscuits, pies..etc)
- - - Sweets, gume and the like (for

diabetics, in particular) containing
21 06 90 70 Free
synthetic sweetening agents ( e.g.,
sorbitol) instead of sugar
- - - Saccharin, whether in liquid or

21 06 90 80 Value 5%
tablet forms, for sweetening
74
Sections IV, V
Chapter 21
HEADING DUTY
NO RATE
- - - Other:
- - - - Edible tablets with a basis of
21 06 90 91 Value 5%
natural or artifical flavors ( e.g. vanilin )
- - - - Preparations for making
21 06 90 92 Value 5%
lemonades or other soft drinks
- - - - Preparations often referred to as
food supplements, based on extracts
21 06 90 93 Value 5%
from plants, fruit concentrates , honey,
fructose, etc.
- - - - Natural honey enriched with royal
21 06 90 94 Value 5%
jelly
- - - - Protein hydrolysates consisting

mainly of a mixture of amino-acids and
21 06 90 95 Value 5%
sodium chloride used in food
preparations (e.g., for distillation)
21 06 90 96 - - - - Muscle growing Preparations Value 5%

21 06 90 99 - - - - Other Value 5%
75
Sections IV, V
Chapter 22
Chapter 22
Beverages, spirits and vinegar
Notes.
l.- 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 " meam 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 Note.
I.- 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.
HEADING DUTY
NO RATE
22.01 Waters, including natural or
artificial mineral waters and
aerated waters, not containing
matter nor flavoured; ice and
snow.
- Mineral waters and aerated waters:
22 01 10 10 - - - Nutural mineral waters Value 5%
22 01 10 20 - - - Artificial mineral waters Value 5%
22 01 10 30 - - - Aerated waters Value 5%
- Other:
22 01 90 10 - - - Ordinary natural waters Value 5%
22 01 90 90 - - - Other Value 5%
76
Sections IV, V
Chapter 22
HEADING DUTY
NO RATE
22.02
Waters, including mineral waters
and aerated waters, containing
matter or flavoured, and other non-
alcoholic beverages, not including
fruit or vegetable juices of
heading 20.09.
- Waters, including mineral waters and

aerated waters containing added sugar
or other sweetening matter or flavoured:
- - - Mineral water,flavoured or
22 02 10 10 Value 5%
sweetened
- - - Aerated waters,flavoured or
sweetened:
22 02 10 21 - - - - Lemonade drink (e.g. Seven Up) Value 5%
22 02 10 22 - - - - Orange drink (e.g. Miranda) Value 5%
22 02 10 23 - - - - Cola drink (e.g. Peppsi) Value 5%
22 02 10 29 - - - - Other Value 5%
22 02 10 90 - - - Other Value 5%
- Other:
22 02 90 10 - - - Milk-based beverages Value 5%
22 02 90 20 - - - Cocoa-based beverages Value 5%
- - - Other non-aerated beverages,
22 02 90 60 Value 5%
sweetened, containing fruit flavour
22 02 90 70 - - - Beer Value 5%
22 02 90 90 - - - Other Value 5%
22.03
22 03 00 00 Beer made from malt. Special Goods
22.04 Wine of fresh grapes, including

fortified wines; grape must other
than that of heading 20.09.
22 04 10 00 - Sparkling wine Special Goods
- Other wine; grape must with
fermentation prevented or arrested by
the addition of alcohol:
22 04 21 00 - - In containers holding 2 L or less Special Goods
22 04 30 00 - Other grape must Special Goods

22.05 Vermouth and other wine of fresh
grapes flavoured with plants or
aromatic substances.
77
Sections IV, V
Chapter 22
HEADING DUTY
NO RATE
22 05 10 00 - In containers holding 2 L or less Special Goods
22 05 90 00 - Other Special Goods
22.06 Other fermented beverages (for
example, cider, perry, mead);
mixtures of fermented beverages
22 06 00 00 and mixtures of fermented Special Goods
beverages and non-alcoholic
beverages, not elsewhere specified
or included.
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.
- Undenatured ethyl alcohol of an
alcoholic strength by volume of 80 %
vol or higher:
22 07 10 10 - - - For medical uses Value 5%
22 07 10 90 - - - Other Value 5%
- Ethyl alcohol and other spirits,
denatured, of any strength:
- - - Denatured ethyl alcohol:
22 07 20 11 - - - - For medical uses Free
22 07 20 19 - - - - Other Value 5%
22.08
Undenatured ethyl alcohol of an
alcoholic strength by volume of less
than 80 % vol; spirits, liqueurs and
other spirituous beverages .
- Spirits obtained by distilling grape

wine or grape marc
22 08 30 00 - Whiskies Special Goods
- Rum and and other spirits obtained by
22 08 40 00 dostilling fermented sugar-cance Special Goods
products
22 08 50 00 - Gin and Geneva Special Goods
22 08 60 00 - Vodka Special Goods
22 08 70 00 - Liqueurs and cordials Special Goods
- Other:
- - - Undenatured ethyl alcoholic of an
alcoholic strength by volume of less
than 80% vol:
78
Sections IV, V
Chapter 22
HEADING DUTY
NO RATE
22 08 90 11 - - - - For medical uses Value 5%
22 08 90 19 - - - - Other Value 5%
22.09 Vinegar and substitutes for vinegar
obtained from acetic acid.
22 09 00 10 - - - Vinegar Value 5%
22 09 00 20 - - - Vinegar substitutes Value 5%
79
Sections IV, V
Chapter 23
Chapter 23
Residues and waste from the food industries; prepared animal fodder
Note.
I.- heading 23.09 includes products of a kind used in animal feeding, not elsewhere specitied 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 Note.
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 .
HEADING DUTY
NO 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.
- Flours, meals and pellets, of meat or

23 01 10 00 Value 5%
meat offal; greaves
- Flours, meals and pellets, of fish or of
23 01 20 00 crustaceans, molluses or other aquatic Value 5%
invertebrates
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.
23 02 10 00 - Of maize (corn) Value 5%
23 02 30 00 - Of wheat Value 5%
23 02 40 00 - Of other cereals Value 5%
23 02 50 00 - Of leguminous plants Value 5%
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.
- Residues of starch manufacture and

23 03 10 00 Value 5%
similar residues
80
Sections IV, V
Chapter 23
HEADING DUTY
NO RATE
- Beet-pulp, bagasse and other waste
23 03 20 00 Value 5%
of sugar manufacture
23 03 30 00 - Brewing or distilling dregs and waste Value 5%

23.04
Oil-cake and other solid residues,
whether or not ground or in the
23 04 00 00 Free
form of pellets, resulting from the
extraction of soyabean oil.
23.05
Oil-cake and other solid residues,
23 05 00 00 Value 5%
extraction of ground-nut oil.
23.06 Oil-cake and other solid residues,
extraction of vegetable fats or
oils, other than those of heading
23.04 or 23.05.
23 06 10 00 - Of cotton seeds Value 5%
23 06 20 00 - Of linseed Value 5%
23 06 30 00 - Of sunflower seeds Value 5%
- Of rape or colza seeds:
- - Of low erucic acid rape or colza
23 06 41 00 Value 5%
seeds
23 06 49 00 - - Other Value 5%
23 06 50 00 - Of coconut or copra Value 5%
23 06 60 00 - Of palm nuts or kernels Value 5%
23 06 90 00 - Other Value 5%
23.07 Wine lees; argol.
23 07 00 10 - - - Wine lees Special Goods

23 07 00 20 - - - Argol Value 5%
23.08
Vegetable materials and vegetable
waste, vegetable residues and by-
products, whether or not in the
23 08 00 00 Value 5%
form of pellets, of a kind used in
animal feeding, not elsewhere
23.09 Preparations of a kind used in

animal feeding.
23 09 10 00 - Dog or cat food, put up for retail sale Value 5%
- Other:
23 09 90 10 - - - Food for fish and ornamental birds Value 5%
81
Sections IV, V
Chapter 23
HEADING DUTY
NO RATE
23 09 90 20 - - - Food for birds and poultry Value 5%
- - - Animal forage:
- - - - Saline stones containing
23 09 90 31 Value 5%
foodstuffs
23 09 90 39 - - - - Other Value 5%
- - - Milk substitutes for feeding young
23 09 90 40 Value 5%
animals
- - - Concetarted preparations for the
23 09 90 50 Value 5%
forage industry
23 09 90 90 - - - Other Value 5%
82
Sections IV, V
Chapter 24
Chapter 24
Tobacco and manufactured tobacco substitutes
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.
HEADING
H.S CODE DESCRIPTION DUTY RATE UAE Bahrain KSA Oman Qatar Kuwait
NO
24.01 Unmanufactured
tobacco; tobacco
refuse.
100% ad-valorem
- Tobacco, not DH 20 per BD 2 per SR 20 per OR 2 per QR 20 per KD 1,5 per
24 01 10 00 with minimum
stemmed/stripped Gross Kg Gross Kg Gross Kg Gross Kg Gross Kg Gross Kg
charge of:
- Tobacco, partly or 100% ad-valorem
DH 20 per BD 2 per SR 20 per OR 2 per QR 20 per KD 1,5 per
24 01 20 00 wholly with minimum
Gross Kg Gross Kg Gross Kg Gross Kg Gross Kg Gross Kg
stemmed/stripped charge of:
- Tobacco refuse:
- - - Tobacco, partly or 100% ad-valorem
24 01 30 10 wholly with minimum
stemmed/stripped charge of:
100% ad-valorem
24 01 30 90 - - - Other with minimum
charge of:
24.02 Cigars, cheroots,
cigarillos and
cigarettes, of tobacco
or of tobacco
substitutes.
- Cigars, cheroots and 100% ad-valorem DH 150 per BD 15 per Kg SR 150 per OR 15 per QR 150 per KD 12 per Kg
24 02 10 00 cigarillos, containing with minimum Kg in direct in direct Kg in direct Kg in direct Kg in direct in direct
tobacco charge of: package package package package package package
100% ad-valorem DH 100 per BD 10 per SR 100 per OR 10 per QR 100 per KD 8 per
- Cigarettes containing
24 02 20 00 with minimum 1000 1000 1000 1000 1000 1000
tobacco
charge of: cigarettes cigarettes cigarettes cigarettes cigarettes cigarettes
- Other:
- - - Cigars of tobacco
100% ad-valorem DH 150 per BD 15 per Kg SR 150 per OR 15 per QR 150 per KD 12 per Kg
substitutes ( not
24 02 90 10 with minimum Kg in direct in direct Kg in direct Kg in direct Kg in direct in direct
containing tobacco or
charge of: package package package package package package
nicotine )
83
Sections IV, V
Chapter 24
HEADING
NO
- - - Cigarettes of
100% ad-valorem DH 100 per BD 10 per SR 100 per OR 10 per QR 100 per KD 8 per
tobacco substitutes (
24 02 90 20 with minimum 1000 1000 1000 1000 1000 1000
not containing tobacco
charge of: cigarettes cigarettes cigarettes cigarettes cigarettes cigarettes
or nicotine )
24.03 Other manufactured
tobacco and
manufactured tobacco
substitutes; "
homogenised " or "
reconstituted " tobacco ;
tobacco extracts and
essences.
- Smoking tobacco,
whether or not
contai;ning tobacco
substitutes in any
proportion:
-- Water pipe tobacco 100% ad-valorem

DH 6 per Fils 600 per SR 6 per Ps 600 per QR 6 per Fils 500 per
24 03 11 00 specified in Subheading with minimum
Note 1 to this Chapter charge
-- Other:
- - - Chopped or 100% ad-valorem
DH 40 per BD 4 per Net SR 40 per OR 4 per Net QR 40 per KD 3 per Net
24 03 19 10 pressed tobacco for with minimum
Net Kg Kg Net Kg Kg Net Kg Kg
smoking (cigarettes) charge of:
pipes charge of:
24 03 19 30 pressed tunbac for with minimum
retail sale charge of:
100% ad-valorem
charge of:
- Other:
100% ad-valorem
- - " Homogenised " or " DH 40 per BD 4 per Net SR 40 per OR 4 per Net QR 40 per KD 3 per Net
reconstituted " tobacco Net Kg Kg Net Kg Kg Net Kg Kg
charge of:
- - Other:
84
Sections IV, V
Chapter 24
HEADING
NO
100% ad-valorem
- - - Pressed or liquored DH 40 per BD 4 per Net SR 40 per OR 4 per Net QR 40 per KD 3 per Net
tobacco for making snuff Net Kg Kg Net Kg Kg Net Kg Kg
charge of:
chewing charge of:
100% ad-valorem
24 03 99 30 - - - Snuff with minimum
charge of:
100% ad-valorem
DH 6 per Fils 600 per SR 6 per Ps 600 per QR 6 per Fils 500 per
24 03 99 40 - - - Jirak with minimum
charge of:
- - - Tobacco extracts
24 03 99 50 Value 100%
and essences
100% ad-valorem
charge of:
85
Sections IV, V
Chapter 25
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, concetrated by flotation, magnetic
separation or othermechanical or physical processes (except crvstallisation ),but not products
which have been roasted, calcined, obtained by mixing or subieced to processing beyond that
mentioned in each heading.

(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 tlagstones (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 2.5g 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); ambers agglomerated meerschaum and agglomerated amber,
in plates, rods sticks or similar forms,not worked after moulding; jet; strontianite ( whetheror not
calcined) , other than strontium oxide ; broken pieces of pottery or conncrete .
86
Sections IV, V
Chapter 25
HEADING DUTY
NO 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.
25 01 00 10 - - - Common salt (table salt) Value 5%
- - - Denatured salt unfit for human
25 01 00 20 Value 5%
consumption
25 01 00 30 - - - Pure sodium chloride Value 5%
25 01 00 40 - - - Salt solutions Value 5%
25 01 00 90 - - - Other Value 5%
25.02 25 02 00 00 Unroasted iron pyrites. Value 5%
25.03 Sulphur of all kinds, other than
25 03 00 00 sublimed sulphur,precipitated Value 5%
sulphur and colloidal sulphur.
25.04 Natural graphite. Value 5%
25 04 10 00 - In powder or in flakes Value 5%
25 04 90 00 - Other Value 5%
25.05 Natural sands of all kinds,
whether or not coloured, other
than metalbearing sands of
Chapter 26.
25 05 10 00 - Silica sands and quartz sands Value 5%
25 05 90 00 - Other Value 5%
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 squarel
shape.
- Quartz:
- - - Crude, in the form of unsawn
25 06 10 10 Value 5%
blocks
25 06 10 90 - - - Other Value 5%
25 06 20 00 - Quartzite Value 5%
25.07 Kaolin and other kaolinic clays,
whether or not calcined.
25 07 00 10 - - - Kaolin Value 5%
25 07 00 90 - - - Other Value 5%
87
Sections IV, V
Chapter 25
HEADING DUTY
NO RATE
25.08
Other clays (not including
expanded clays of heading.No.
68.06), andalusite, kyanite and
sillimanite, whether or not
calcined; mullite; chamotte or
dinaa earths.
25 08 10 00 - Bentonite Value 5%
25 08 30 00 - Fire-clay Value 5%
25 08 40 00 - Other clays Value 5%
25 08 50 00 - Andalusite, kyanite and sillimanite Value 5%
25 08 60 00 - Mullite Value 5%
25 08 70 00 - Chamotte or dinas earths Value 5%
25.09 Chalk.
25 09 00 10 - - - Ground chalk for construction Value 5%
25 09 00 90 - - - Other Value 5%
25.10
Natural calcium phosphates,
natural aluminium calcium
phosphates and phosphatic chalk.
25 10 10 00 - Unground Value 5%
25 10 20 00 - Ground Value 5%
25.11
Naturai barium sulphate (barytes);
natural barium carhonate
(witherite), whether or not
calcined, other than barium oxide
of heading No 28.16 .
25 11 10 00 - Natural barium sulphate (barytes) Value 5%
25 11 20 00 - Natural barium carbonate (witherite) Value 5%
25.12 Siliceous fossil meals (for
example, kieselguhr, tripolite and
diatomite) and similar siliceous
25 12 00 00 Value 5%
earths, whether or not calcined, of
an apparent specific gravity of 1
or less.
25.13 Pumice stone; emery; natural
corundum, natural garnet and
other natural abrasives, whether
or not heat-treated.
25 13 10 00 - Pumice stone Value 5%
- Emery, natural corundum, natural
garnet and other natural abrasives:
25 13 20 10 - - - Emery Value 5%
25 13 20 20 - - - Natural corundum Value 5%
25 13 20 30 - - - Natural garnet Value 5%
88
Sections IV, V
Chapter 25
HEADING DUTY
NO RATE
25 13 20 40 - - - Tripoli earth Value 5%
25 13 20 90 - - - Other Value 5%
25.14 Slate, whether or not roughly
trimmed or merely cut, by sawing
or otherwise, into blocks or slabs
of a rectangular (including
square) shape.
25 14 00 10 - - - Crude, in the form of sawn blocks Value 5%

25 14 00 90 - - - Other Value 5%
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:

25 15 11 00 - - Crude or roughly trimmed Value 5%
- - Merely cut, by sawing or
25 15 12 00 otherwise, into blocks or slabs of a Value 5%
rectangular (including square) shape
- Ecaussine and other calcareous
monumental or building stone;
alabaster:
25 15 20 10 - - - Crude or roughly trimmed Value 5%
- - - Merely cut,by sawing or

25 15 20 20 otherwise,into blocks or slabs of a Value 5%
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:
25 16 11 00 - - Crude or roughly trimmed Value 5%
89
Sections IV, V
Chapter 25
HEADING DUTY
NO RATE
- - Merely cut, by sawing or

25 16 20 00 - Sandstone Value 5%
- Other monumental or building
stone:
- - - Merely cut, by sawing or
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 incoporating 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.
- Pebbles, gravel, broken or crushed

stone, of a kind commonly used for
concrete aggregates, for road
25 17 10 00 Value 5%
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
25 17 20 00 Value 5%
incorporating the materials cited in
subheading 25 17 10 00
25 17 30 00 - Tarred macadam Value 5%

- Granules, chippings and powder,
of stones of heading 25.15 or 25.16,
whether or not heat-treated:
25 17 41 00 - - Of marble Value 5%
25 17 49 00 - - Other Value 5%
90
Sections IV, V
Chapter 25
HEADING DUTY
NO RATE
25.18
Dolomite, whether or not calcined,
including dolomite roughly trimmed
or merely cut, by sawing or
otherwise, into blocks or slabs of a
shape; dolomite ramming mix.
- Dolomite non-calcified or riddled:

- Dolomite-calcified or dulled:

25 18 30 00 - Dolomite ramming mixr Value 5%
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.
- Natural magnesium carbonate
25 19 10 00 Value 5%
(magnesite)
- Other:
25 19 90 10 - - - Magnesium oxide Value 5%
25 19 90 90 - - - Other Value 5%
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.
- Gypsum; anhydrite:
25 20 10 10 - - - Gypsum Value 5%
25 20 10 20 - - - Anhydrite Value 5%
- Plasters:
25 20 20 10 - - - For dentistry Value 5%
25 20 20 90 - - - Other Value 5%
91
Sections IV, V
Chapter 25
HEADING DUTY
NO RATE
25.21 Limestone tlux; limestone and
other calcareous stone, of a kind
25 21 00 00 Value 5%
used for the manufacture of lime
or cement.
25.22 Quicklime, slaked lime and
hydraulic lime, other than calcium
oxide and hydroxide of heading
28.25 .
25 22 10 00 - Quicklime Value 5%
25 22 20 00 - Slaked lime Value 5%
25 22 30 00 - Hydraulic lime Value 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.
25 23 10 00 - Cement clinkers Value 5%

- Portland cement :
- - White cement, whether or not
25 23 21 00 Value 5%
artificially coloured
- - Other:
25 23 29 10 - - - Ordinary cement Value 5%
25 23 29 20 - - - Sulphate resistant cement Value 5%
25 23 29 90 - - - Other Value 5%
25 23 30 00 - Aluminous cement Value 5%
25 23 90 00 - Other hydraulic cements Value 5%
25.24 Asbestos.
25 24 10 00 - Crocidolite PROHIBITED
25 24 90 00 - Other PROHIBITED
25.25 Mica, including splittings; mica
waste.
- Crude mica and mica rifted into
25 25 10 00 Value 5%
sheets or splittings
25 25 20 00 - Mica powder Value 5%
25 25 30 00 - Mica waste Value 5%
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.
- Not crushed, not powdered :

25 26 10 10 - - - Steatite Value 5%
25 26 10 20 - - - Talc Value 5%
92
Sections IV, V
Chapter 25
HEADING DUTY
NO RATE
- Crushed or powdered :
25 26 20 10 - - - Steatite Value 5%
25 26 20 20 - - - Talc Value 5%
25.27 Deleted
25.28
Natural borates and concentrates
thereof (whether or not calcined),
but not including borates
25 28 00 00 separated from natural brine; Value 5%
natural boric acid containing not
more than 85% of H3BO3
calculated on the dry weight.
25.29 Feldspar; leucite, nepheline and

nepheline syenite; fluorspar.
25 29 10 00 - Feldspar Value 5%
- Fluorspar :
- - Containing by weight 97 % or less
25 29 21 00 Value 5%
of calcium fluoride
- - Containing by weight more than
25 29 22 00 Value 5%
97 % of calcium fluoride
- Leucite; nepheline and nepheline
25 29 30 00 Value 5%
syenite
25.30 Mineral substances not elsewhere
- Vermiculite, perlite and chlorites,
25 30 10 00 Value 5%
unexpanded
- Kieserite, epsomite (natural
25 30 20 00 Value 5%
magnesium sulphates)
- Other :
- - - Natural arsenic sulphide :
- - - - Yellow arsenic sulphide (rat
25 30 90 11 Value 5%
poison)
25 30 90 19 - - - - Other Value 5%
- - - Meerschaum (whether or not in

polished pieces);
amber;agglomerated meerschaum
25 30 90 20 Value 5%
and amber,in plastes,rods,sticks or
similar forms, not worked after
moulding ; jet
25 30 90 30 - - - Broken ceramic (fragments) Value 5%

25 30 90 40 - - - Earth colours Value 5%
25 30 90 90 - - - Other Value 5%
93
Sections IV, V
Chapter 26
Chapter 26
Ores, slag and ash
Notes.
(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 olis, 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 ot 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 Nos. 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, exluding 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-
knck compounds (for example, tetraethyl lead), and consisting essentially of 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".
94
Sections IV, V
Chapter 26
HEADING DUTY
NO RATE
26.01 Iron ores and concentrates,
including roasted iron pyrites.
- Iron ores and concentrates, other

than roasted iron pyrites:
26 01 11 00 - - Non-agglomerated Value 5%
26 01 12 00 - - Agglomerated Value 5%
26 01 20 00 - Roasted iron pyrites Value 5%
26.02
Manganese ores and
concentrates, including
ferruginous manganese ores and
26 02 00 00 Value 5%
concentrates with a manganese
content of 20 % or more,
calculated on the dry weight.
26.03 26 03 00 00 Copper ores and concentrates. Value 5%
26.04 26 04 00 00 Nickel ores and concentrates. Value 5%
26.05 26 05 00 00 Cobalt ores and concentrates. Value 5%
26.06
26 06 00 00 Aluminium ores and concentrates. Value 5%
26.07 26 07 00 00 Lead ores and concentrates. Value 5%
26.08 26 08 00 00 Zinc ores and concentrates. Value 5%
26.09 26 09 00 00 Tin ores and concentrates. Value 5%
26.10
26 10 00 00 Chromium ores and concentrates. Value 5%
26.11 26 11 00 00 Tungsten ores and concentrates. Value 5%
26.12 Uranium or thorium ores and
concentrates.
26 12 10 00 - Uranium ores and concentrates Value 5%
26 12 20 00 - Thorium ores and concentrates Value 5%
26.13 Molybdenum ores and
concentrates.
26 13 10 00 - Roasted Value 5%
26 13 90 00 - Other Value 5%
26.14 26 14 00 00 Titanium ores and concentrates. Value 5%
26.15
Niobium, tantalum, vanadium or
zirconium ores and concentrates.
26 15 10 00 - Zirconium ores and concentrates Value 5%
26 15 90 00 - Other Value 5%
26.16 Precious metal ores and
concentrates.
26 16 10 00 - Silver ores and concentrates Value 5%
26 16 90 00 - Other Value 5%
26.17
Other ores and concentrates.
95
Sections IV, V
Chapter 26
HEADING DUTY
NO RATE
26 17 10 00 - Antimony ores and concentrates Value 5%
26 17 90 00 - Other Value 5%
26.18
Granulated slag (slag sand) from
26 18 00 00 Value 5%
the manufacture of iron or steel.
26.19 Slag, dross (other than granulated
slag), scalings and other waste
26 19 00 00 Value 5%
from the manufacture of iron or
steel.
26.20
Slag, ash and residues (other than
from the manufacture of iron or
steel), containing arsenic, metals
or their compounds.
- Containing mainly zinc :

26 20 11 00 - - Hard zinc spelter Value 5%
26 20 19 00 - - Other Value 5%
- Containing mainly lead :
- - Leaded gasoline sludges and
26 20 21 00 Value 5%
leaded anti-knock compound sludges
26 20 29 00 - - Other Value 5%
26 20 30 00 - Containing mainly copper Value 5%
26 20 40 00 - Containing mainly aluminium Value 5%
- Containing arsenic, mercury,
thallium or their mixtures, of a kind
26 20 60 00 used for the extraction of arsenic or Value 5%
those metals or for the manufacure of
their chemical compounds.
- Other:
- - Containing antimony, beryllium,

26 20 91 00 Value 5%
cadmium, chromium or their mixtures
26 20 99 00 - - Other Value 5%
26.21 Other slag and ash, including
seaweed ash (kelp); ash and
residues from incineration of
municipal waste.
- Ash and residues from the
26 21 10 00 Value 5%
incineration of municial waste
26 21 90 00 - Other Value 5%
96
Sections IV, V
Chapter 27
Chapter 27
Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral
waxes
Notes.
(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 No. 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,
prrovided 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-pressurc
distillatton method is used (Chapter 39).
3- For the purposes of heading 27.10, "waste oils" means waste containing mainly petrroleum oils
and oils obtained from bituminous mierals (as described in Note 2 to this Chapther), whether or not
mixed with water. These include:
(a) Sludge 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 spill, 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 " benzole
(benzene)' " toluole (toluene), " xylole (xylenes)"and " naphthalene " apply to products which
cuntain more than 50 %o by weight of benzene, toluene, xylene, naphthalene, respectively .
97
Sections IV, V
Chapter 27
4- For the purposes of subheadings 2707.12, "light oils and preparations" are those of which 90%
or more by volume (including losses) distil at 210 C (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.
HEADING DUTY
NO RATE
27.01 Coal; briquettes, ovoids and
similar solid fuels manufactured
from coal.
- Coal, whether or not pulverised, but

not agglomcratcd :
27 01 11 00 - - Anthracite Value 5%
27 01 12 00 - - Bituminous coal Value 5%
27 01 19 00 - - Other coal Value 5%
- Briquettes, ovoids and similar solid
27 01 20 00 Value 5%
fuels manufactured from coal
27.02 Lignite, whether or not
agglomerated, excluding jet.
- Lignite, whether or not pulverised, but
27 02 10 00 Value 5%
not agglomerated
27 02 20 00 - Agglomerated lignite Value 5%
27.03 Peat (including peat litter),
whether or not agglomerated.
- - - For use as agricultural soil or for
27 03 00 10 Value 5%
soil improvement
27 03 00 90 - - - Other Value 5%
27.04
Coke and semi-coke of coal, of
lignite or of peat, whether or not
agglomerated; retort carbon.
- - - Coke and semi-coke of coal, of

27 04 00 10 lignite or of C2273peat,whether or not Value 5%
agglomerated
27 04 00 20 - - - Retort carbon Value 5%
27.05 Coal gas, water gas, producer gas
and similar gases, other than
27 05 00 00 Value 5%
petroleum gases and other
gaseous hydrocarbons.
27.06
Tar distilled from coal, from lignite
or from peat, and other mineral
27 06 00 00 tars, whether or not dehydrated or Value 5%
partially distilled,including
reconstituted tars.
98
Sections IV, V
Chapter 27
HEADING DUTY
NO RATE
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.
27 07 10 00 - Benzole (benzene) Value 5%
27 07 20 00 - Toluole (toluene) Value 5%
27 07 30 00 - Xylole (xylenes) Value 5%
27 07 40 00 - Naphthalene Value 5%
- Other aromatic hydrocarbon mixtures
of which 65 % or more by volume
27 07 50 00 Value 5%
(including losses) distils at 250 °C by
the ASTM D 86 method
- Other :
27 07 91 00 - - Creosote oils Value 5%
27 07 99 00 - - Other Value 5%
27.08 Pitch and pitch coke, obtained
from coal tar or from other
mineral tars.
27 08 10 00 - Pitch Value 5%
27 08 20 00 - Pitch coke Value 5%
27.09 Petroleum oils and oils obtained
27 09 00 00 Value 5%
from bituminous minerals,crude.
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
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 :
99
Sections IV, V
Chapter 27
HEADING DUTY
NO RATE
- - Light oils and prepations :
- - - Naphtha :
27 10 12 11 - - - - Light straight Value 5%
27 10 12 12 - - - - Whole Value 5%
27 10 12 13 - - - - Reformed Value 5%
27 10 12 14 - - - - Natural gasoline Value 5%
27 10 12 19 - - - - Other Value 5%
- - - Fuel :
- - - - For engines ( excluding plane
27 10 12 21 Value 5%
engines )
27 10 12 22 - - - - For jet-plane engine ( JP4 ) Value 5%
27 10 12 23 - - - - For other plane engines Value 5%
27 10 12 29 - - - - For other purposes Value 5%
- - - Diessel :
27 10 12 31 - - - - For engines Value 5%
- - - - For power generators, including
27 10 12 32 Value 5%
those used for ships
27 10 12 33 - - - - For heating Value 5%
27 10 12 39 - - - - For other purposes Value 5%
- - - Fuel oils :
27 10 12 41 - - - - For ships Value 5%
- - - - Topped crude (Partially refined
27 10 12 42 Value 5%
crude oil)
27 10 12 49 - - - - Other Value 5%
- - Other:
- - - Lubricating oils :
27 10 19 11 - - - - Base oils Value 5%
- - - - For spark-ignition engines
27 10 19 12 Value 5%
(gasoline)
- - - - For compression-ignition
27 10 19 13 Value 5%
engines (diesel)
27 10 19 14 - - - - For manual transmission gears Value 5%
- - - - For automatic transmission

27 10 19 15 Value 5%
gears
27 10 19 19 - - - - Other Value 5%
- - - Oils for other purposes :
27 10 19 91 - - - - For cutting Value 5%
27 10 19 92 - - - - For cleansing Value 5%
27 10 19 93 - - - - For mould release Value 5%
27 10 19 94 - - - - For hydraulic brakes Value 5%
27 10 19 95 - - - - For hydraulic and turbo systems Value 5%
100
Sections IV, V
Chapter 27
HEADING DUTY
NO RATE
- - - - For transformers and circuit
27 10 19 96 Value 5%
breakers
- - - - White oils (such as paraffin oil
27 10 19 97 Value 5%
and vaseline oil)
- - - - Other lubricating oils (greasing
27 10 19 98 Value 5%
oil)
27 10 19 99 - - - -Other Value 5%
- Petroleum oils and oils obtained from
bituminous minerals (other
than crude) and preparations not
containing by weight 70 % or more of
27 10 20 00 petroleum oils or of oils Value 5%
obtained from bituminous minerals,
these oils being the basic
constituents of the preparations,
containing biodiesel, other than
waste oils :
- Waste oils :
- - Containing polychlorinated
biphenyls(PCBs), polychlorinated
27 10 91 00 Value 5%
terphenyls(PCTs) or polybrominated
biphenyls(PBBs)
27 10 99 00 - - Other Value 5%
27.11 Petroleum gases and other
gaseous hydrocarbons.
- Liquefied :
27 11 11 00 - - Natural gas Value 5%
27 11 12 00 - - Propane Value 5%
27 11 13 00 - - Butanes Value 5%
- - Ethylene, propylene, butylene et
27 11 14 00 Value 5%
butadiene
27 11 19 00 - - Other Value 5%
- In gaseous state :
27 11 21 00 - - Natural gas Value 5%
27 11 29 00 - - Other Value 5%
27.12
Petroleum jelly; paraffin wax,
micro-crystalline 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.
27 12 10 00 - Petroleum jelly Value 5%

- Paraffin wax containing by weight
less than 0.75 % of oil :
101
Sections IV, V
Chapter 27
HEADING DUTY
NO RATE
27 12 20 10 - - - For making candles Value 5%
27 12 20 20 - - - For impregnating matches Value 5%
27 12 20 90 - - - Other Value 5%
27 12 90 00 - Other Value 5%
27.13
Petroleum coke, petroleum
bitumen and other residues of
petroleum oils or of oils obtained
from bituminous mlnerals.
- Petroleum coke :
27 13 11 00 - - Not calcined Value 5%
27 13 12 00 - - Calcined Value 5%
27 13 20 00 - Petroleum bitumen Value 5%
- Other residues of petroleum oils or of
27 13 90 00 Value 5%
oils obtained from bituminous minerals
27.14 Bitumen and asphalt, natural;
bituminous or oil shale and tar
sands; asphaltites and asphaltic
rocks.
27 14 10 00 - Bituminous or oil shale and tar sands Value 5%
- Other :
27 14 90 10 - - - Bitumen and asphlt,natural Value 5%
27 14 90 90 - - - Other Value 5%
27.15 Bituminous mixtures based on
natural asphalt, on natural
bitumen, on petroleum bitumen,
27 15 00 00 Value 5%
on mineral tar or on mineral tar
pitch (for example, bituminous
mastics, cut-backs).
27.16 Electrical energy. (optional
27 16 00 00 Value 5%
heading).
102
Section VI
Chapter 28
Section VI
PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES
Notes.
I.- (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) Suhject 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.- Suhject to Note I 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.
I.- 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 .
103
Section VI
Chapter 28
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
thiueyanatcs,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
classitied in this Chapter :
(a) Oxides of carbon, hydrogen i yanide and fulminic, isocyanic, thiocyanic and other simple or
complex cyanogen acids (headmg No. 28.11);
(b) Halide oxides of carbon (heading 28.12);
(c) Carbon disulphide (heading 28.13);
(d) Thiocarbonates, selenocarbonates tellurocarbonates, selenocyanates, tellurocyanates,
tetrathiocyanatodiamminochromates (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 (Chapter31 ).
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 No. 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 matals , 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.O5), or precious metals or precious metal alloys of Chaptcr 71 ;
(g) The metals, whether or not pure, metal alloys or cermets, including sintered metal carhides
(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:
104
Section VI
Chapter 28
(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 basc
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 specifc radioactivity
exceeding 74 Bq/g (0.002 -Ci/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
isotopcs, 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.”.
HEADING DUTY
NO RATE
I. - CHEMICAL ELEMENTS
28.01 Fluorine, chlorine, bromine and
iodine.
28 01 10 00 - Chlorine Value 5%
28 01 20 00 - Iodine Value 5%
- Fluorine; bromine :
28 01 30 10 - - - Fluorine Value 5%
28 01 30 20 - - - Bromine Value 5%
28.02 Sulphur, sublimed or precipitated;
colloidal sulphur.
28 02 00 10 - - - Sulphur,sublimed or precipitated Value 5%
105
Section VI
Chapter 28
HEADING DUTY
NO RATE
28 02 00 20 - - - Colloidal sulphur Value 5%
28.03 Carbon (carbon blacks and other
28 03 00 00 forms of carbon not elsewhere Value 5%
specified or included).
28.04 Hydrogen, rare gases and other non-
metals.
28 04 10 00 - Hydrogen Value 5%
- Rare gases :
28 04 21 00 - - Argon Value 5%
- - Other :
28 04 29 10 - - - Helium Value 5%
28 04 29 20 - - - Neon Value 5%
28 04 29 90 - - - Other Value 5%
28 04 30 00 - Nitrogen Value 5%
28 04 40 00 - Oxygen Value 5%
28 04 50 00 - Boron; tellurium Value 5%
- Silicon :
- - Containing by weight not Iess than
28 04 61 00 Value 5%
99.99 % of silicon
28 04 69 00 - - Other Value 5%
28 04 70 00 - Phosphorus Value 5%
28 04 80 00 - Arsenic Value 5%
28 04 90 00 - Selenium Value 5%
28.05
Alkali or alkaline-earth metals; rare-
earth metals, scandium and yttrium,
whether or not intermixed or
interalloyed;mercury.
- Alkaline-earth metals :
28 05 11 00 - - Sodium Value 5%
28 05 12 00 - - Calcium Value 5%
- - Other :
28 05 19 10 - - - Lithium Value 5%
28 05 19 20 - - - Potassium Value 5%
28 05 19 90 - - - Other Value 5%
- Rare-earth metals, scandium and
28 05 30 00 yttrium, whether or not intermixed or Value 5%
interalloyed
28 05 40 00 - Mercury Value 5%
II.- INORGANIC ACIDS AND
INORGANIC OXYGEN COMPOUNDS
OF NON-METALS.
28.06 Hydrogen chloride (hydrochloric
acid); chlorosulphuric acid.
28 06 10 00 - Hydrogen chloride (hydrochloric acid) Value 5%
28 06 20 00 - Chlorosulphuric acid Value 5%
106
Section VI
Chapter 28
HEADING DUTY
NO RATE
28.07 Sulphuric acid; oleum.
28 07 00 10 - - - Sulphuric acid Value 5%
28 07 00 20 - - - Oleum(oily sulphuric acid) Value 5%
28.08 Nitric acid; sulphonitric acids.
28 08 00 10 - - - Nitric acid Value 5%
28 08 00 20 - - - sulphonitric acids Value 5%
28.09 Diphosphorus pentaoxide ;
phosphoric acid; polyhosphoris
acids whether or not chemically
defined.
28 09 10 00 - Diphosphorus pentaoxide Value 5%
- Phosphoric acid and polyphosphoric
acids:
28 09 20 10 - - - Phosphoric acid Value 5%
28 09 20 20 - - - polyphosphoric acids Value 5%
28.10 Oxides of boron; boric acids.
28 10 00 10 - - - Oxides of boron Value 5%
28 10 00 20 - - - Boric acids Value 5%
28.11 Other inorganic acids and other
inorganic oxygen compounds of
non-metals.
- Other inorganic acids:
28 11 11 00 - - Hydrogen fluoride (hydrofluoric acid) Value 5%

- - Other:
28 11 19 10 - - - Hydrogen cyanide Value 5%
28 11 19 20 - - - Hydrogen sulphide Value 5%
28 11 19 30 - - - Hydroisic Acid Value 5%
28 11 19 90 - - - Other Value 5%
- Other inorganic oxygen compounds
of non-metals:
28 11 21 00 - - Carbon dioxide Value 5%
28 11 22 00 - - Silicon dioxide Value 5%
- - Other:
28 11 29 10 - - - Arsenic trioxide, arsenic pentoxide Value 5%
28 11 29 90 - - - Other Value 5%
III.- HALOGEN OR SULPHUR
COMPOUNDS OF NON-METALS
28.12 Halides and halide oxides of non-
metals.
- Chlorides and chloride oxides:
28 12 10 10 - - - Arsenic trichloride Value 5%
28 12 10 20 - - - Carbonyl dichloride (phosgene) Value 5%
28 12 10 30 - - - Phosphorous oxychloride Value 5%
107
Section VI
Chapter 28
HEADING DUTY
NO RATE
28 12 10 40 - - - Phosphorous trichloride Value 5%
28 12 10 50 - - - Phosphorous pentachloride Value 5%
28 12 10 60 - - - Sulphur monochloride Value 5%
28 12 10 70 - - - Sulphur dichloride Value 5%
28 12 10 80 - - - Thionyl chloride Value 5%
28 12 10 90 - - - Other Value 5%
28 12 90 00 - Other Value 5%
28.13
Sulphides of non-metals;
commercial phosphorus trisulphide.
28 13 10 00 - Carbon disulphide Value 5%
28 13 90 00 - Other Value 5%
IV.- INORGANIC BASES AND
OXIDES, HYDROXIDES AND
PEROXIDES OF METALS
28.14 Ammonia, anhydrous or in aqueous
solution.
28 14 10 00 - Anhydrous ammonia Value 5%
28 14 20 00 - Ammonia in aqueous solution Value 5%
28.15 Sodium hydroxide (caustic soda);
potassium hydroxide (caustic
potash); peroxides of sodium or
potassium.
- Sodium hydroxide (caustic soda) :
28 15 11 00 - - Solid Value 5%
- - In aqueous solution (soda lye or
28 15 12 00 Value 5%
liquid soda)
28 15 20 00 - Potassium hydroxide (caustic potash) Value 5%
28 15 30 00 - Peroxides of sodium or potassium Value 5%
28.16
Hydroxide and peroxide of
magnesium; oxides, hydroxides and
peroxides, of strontium or barium.
- Hydroxide and peroxide of
28 16 10 00 Value 5%
magnesium
- Oxide, hydroxide and peroxide of
28 16 40 00 Value 5%
strontium or barium.
28.17 Zinc oxide; zinc peroxide.
28 17 00 10 - - - Zinc oxide Value 5%
28 17 00 20 - - - Zinc peroxide Value 5%
28.18
Artificial corundum, whether or not
chemically defined; aluminium
oxide; aluminium hydroxide.
- Artificial corundum, whether or not
28 18 10 00 Value 5%
chemically defined
108
Section VI
Chapter 28
HEADING DUTY
NO RATE
- Aluminium oxide, other than artificial
28 18 20 00 Value 5%
corundum
28 18 30 00 - Aluminium hydroxide Value 5%
28.19
Chromium oxides and hydroxides.
28 19 10 00 - Chromium trioxide Value 5%
28 19 90 00 - Other Value 5%
28.20 Manganese oxides.
28 20 10 00 - Manganese dioxide Value 5%
28 20 90 00 - Other Value 5%
28.21 Iron oxides and hydroxides; earth
colours containing 70 % or more by
weight of combined iron evaluated
as Fe2O3.
- Iron oxides and hydroxides:
28 21 10 10 - - - Yellow, red, black iron oxides Value 5%
28 21 10 90 - - - Other Value 5%
28 21 20 00 - Earth colours Value 5%
28.22 Cobalt oxides and hydroxides;
28 22 00 00 Value 5%
commercial cobalt oxides.
28.23 28 23 00 00 Titanium oxides. Value 5%
28.24 Lead oxides; red lead and orange
lead.
28 24 10 00 - Lead monoxide (litharge, massicot) Value 5%
- Other:
28 24 90 10 - - - Lead dioxide Value 5%
28 24 90 90 - - - Other Value 5%
28.25 Hydrazine and hydroxylamine and
their inorganic salts; other inorganic
bases;other metal
oxides,hydroxides and peroxides.
- Hydrazine and hydroxylamine and
28 25 10 00 Value 5%
their inorganic salts
28 25 20 00 - Lithium oxide and hydroxide Value 5%
28 25 30 00 - Vanadium oxides and hydroxides Value 5%
28 25 40 00 - Nickel oxides and hydroxides Value 5%
- Copper oxides and hydroxides:
28 25 50 10 - - - Oxides Value 5%
28 25 50 20 - - - Hydroxides Value 5%
- Germanium oxides and zirconium
28 25 60 00 Value 5%
dioxide
28 25 70 00 - Molybdenum oxides and hydroxides Value 5%
28 25 80 00 - Antimony oxides Value 5%
- Other :
28 25 90 10 - - - Tin oxides Value 5%
28 25 90 20 - - - Sodium oxide Value 5%
28 25 90 30 - - - Calcium Oxide Value 5%
109
Section VI
Chapter 28
HEADING DUTY
NO RATE
- - - Bristar and similar rock
28 25 90 40 fragmenting materials containing Value 5%
calcium hydroxide
- - - 'Mercury oxide (yellow, red and
28 25 90 50 Value 5%
black)
28 25 90 60 - - - Calcium hydroxides Value 5%
28 25 90 90 - - - Other Value 5%
V.- SALTS AND PEROXYSALTS, OF
INORGANIC ACIDS AND METALS
28.26 Fluorides; fluorosilicates,
fluoroaluminates and other complex
fluorine salts.
- Fluorides :
28 26 12 00 - - Of aluminium Value 5%
28 26 19 00 - - Other Value 5%
- Sodium hexafluoroaluminate
28 26 30 00 Value 5%
(synthetic cryolite)
28 26 90 00 - Other Value 5%
28.27 Chlorides, chloride oxides and
chloride hydroxides; brnmides and
bromide oxides; iodides and iodide
oxides.
28 27 10 00 - Ammonium chloride Value 5%
28 27 20 00 - Calcium chloride Value 5%
- Other chlorides :
28 27 31 00 - - Of magnesium Value 5%
28 27 35 00 - - Of nickel Value 5%
- - Other:
28 27 39 10 - - - Of mercury Value 5%
28 27 39 20 - - - Of cobalt Value 5%
28 27 39 30 - - - Of Zinc Value 5%
28 27 39 90 - - - Other Value 5%
- Chloride oxides and chloride
hydroxides :
28 27 41 00 - - Of copper Value 5%
28 27 49 00 - - Other Value 5%
- Bromides and bromide oxides :
28 27 51 00 - - Bromides of sodium or of potassium Value 5%
- - Other:
28 27 59 10 - - - Mercury bromide Value 5%
28 27 59 90 - - - Other Value 5%
- Iodides and iodide oxides:
28 27 60 10 - - - Mercury iodide Value 5%
110
Section VI
Chapter 28
HEADING DUTY
NO RATE
28 27 60 90 - - - Other Value 5%
28.28 Hypochlorites; commercial calcium
hypochlorite;
chlorites;hypobromites.
- Commercial calcium hypochlorite and
28 28 10 00 Value 5%
other calcium hypochlorites
- Other :
28 28 90 10 - - - Sodium hypochlorite Value 5%
28 28 90 20 - - - Potassium hypochlorite Value 5%
28 28 90 30 - - - Chlorites Value 5%
28 28 90 40 - - - Hypobromites Value 5%
28 28 90 90 - - - Other Value 5%
28.29 Chlorates and perchlorates;
bromates and perbromates; iodates
and periodates.
- Chlorates :
28 29 11 00 - - Of sodium Value 5%
- - Other:
28 29 19 10 - - - Potassium chlorate Value 5%
28 29 19 20 - - - Magnisium chlorates Value 5%
28 29 19 90 - - - Other Value 5%
- Other :
- - - Perchlorates:
28 29 90 11 - - - - Sodium perchlorates Value 5%
28 29 90 12 - - - - Magnesium perchlorates Value 5%
28 29 90 13 - - - - Ammonium perchlorates Value 5%
28 29 90 19 - - - - Other Value 5%
- - - Bromates and perbromates:
28 29 90 21 - - -- Potassium bromates Value 5%
28 29 90 29 - - -- Other Value 5%
28 29 90 30 - - - Iodates and periodates Value 5%
28.30
Sulphides; polysulphides,whether
or not chemically defined .
28 30 10 00 - Sodium sulphides Value 5%

28 30 90 00 - Other Value 5%
28.31 Dithionites and sulphoxylates.
28 31 10 00 - Of sodium Value 5%
28 31 90 00 - Other Value 5%
28.32 Sulphites; thiosulphates.
28 32 10 00 - Sodium sulphites Value 5%
28 32 20 00 - Other sulphites Value 5%
- Thiosulphates :
28 32 30 10 - - - Sodium Thiosulphates Value 5%
111
Section VI
Chapter 28
HEADING DUTY
NO RATE
28 32 30 20 - - - Calcium Thiosulphates Value 5%
28 32 30 90 - - - Other Value 5%
28.33 Sulphates; alums; peroxosulphates
(persulphates).
- Sodium sulphates :
28 33 11 00 - - Disodium sulphate Value 5%
28 33 19 00 - - Other Value 5%
- Other sulphates :
28 33 21 00 - - Of magnesium Value 5%
28 33 24 00 - - Of nickel Value 5%
28 33 25 00 - - Of copper Value 5%
28 33 27 00 - - Of barium Value 5%
- - Other:
28 33 29 10 - - - Lead sulphates Value 5%
- - - Calcium sulphates and
28 33 29 20 Value 5%
anhydrous calcium sulphates
28 33 29 30 - - - Iron sulphate Value 5%
28 33 29 40 - - - Ferrous sulphate (iron trivalent) Value 5%
28 33 29 50 - - - Cobalt sulphate Value 5%
28 33 29 60 - - - Stannous sulphate Value 5%
28 33 29 70 - - - Mercury sulphate Value 5%
28 33 29 80 - - - Of Zinc Value 5%
28 33 29 90 - - - Other Value 5%
28 33 30 00 - Alums Value 5%
28 33 40 00 - Peroxosulphates (persulphates) Value 5%
28.34 Nitrites; nitrates.
- Nitrites :
28 34 10 10 - - - Of Sodium Value 5%
28 34 10 20 - - - Of Potassium Value 5%
28 34 10 30 - - - Of Lead Value 5%
28 34 10 40 - - - Of Calcium Value 5%
28 34 10 50 - - - Of magnesium Value 5%
28 34 10 60 - - - Of aluminium Value 5%
28 34 10 70 - - - Of Zinc Value 5%
28 34 10 90 - - - Other Value 5%
- Nitrates :
28 34 21 00 - - Of Potassium Value 5%
- - Other :
28 34 29 10 - - - Of Sodium Value 5%
28 34 29 20 - - - Of Lead Value 5%
28 34 29 30 - - - Of Calcium Value 5%
28 34 29 40 - - - Of Magnesium Value 5%
28 34 29 50 - - - Of aluminium Value 5%
28 34 29 60 - - - Of Zinc Value 5%
112
Section VI
Chapter 28
HEADING DUTY
NO RATE
28 34 29 70 - - - Of cobalt Value 5%
28 34 29 80 - - - Of Ammonium Value 5%
- - - Other :
28 34 29 91 - - - - Of mercury Value 5%
28 34 29 99 - - - - Other Value 5%
28.35 Phosphinates (hypophosphites),
phosphonates (phosphitcsl,
phosphates and
polyphosphates,whther or not
chemically defined.
- Phosphinates (hypophosphites) and
28 35 10 00 Value 5%
phosphonates (phosphitcs)
- Phosphates :
28 35 22 00 - - Of mono- or disodium Value 5%
28 35 24 00 - - Of Potassium Value 5%
- - Calcium hydrogenorthophosphate
28 35 25 00 Value 5%
("dicalcium phosphate ")
28 35 26 00 - - Other phosphates of calcium Value 5%

- - Other:
28 35 29 10 - - - Of Lead Value 5%
28 35 29 20 - - - Of iron Value 5%
28 35 29 90 - - - Other Value 5%
- Polyphosphates :
- - Sodium triphosphate ( sodium
28 35 31 00 Value 5%
tripolyphosphosphate )
- - Other:
28 35 39 10 - - - Sodium prophosphate acid Value 5%
28 35 39 90 - - - Other Value 5%
28.36 Carbonates; peroxocarbonates
(percarbonates); commercial
ammonium carbonate containing
ammonium carbamate.
28 36 20 00 - Disodium carbonate Value 5%
- Sodium hydrogencarbonate (sodium
28 36 30 00 Value 5%
bicarbonats)
28 36 40 00 - Potassium carbonates Value 5%
28 36 50 00 - Calcium carbonate Value 5%
28 36 60 00 - Barium carbonate Value 5%
- Other :
28 36 91 00 - - Lithium carbonates Value 5%
28 36 92 00 - - Strontium carbonate Value 5%
- - Other:
28 36 99 10 - - - Zinc carbonates Value 5%
28 36 99 90 - - - Other Value 5%
113
Section VI
Chapter 28
HEADING DUTY
NO RATE
28.37 Cyanides, cyanide oxides and
complex cyanides.
- Cyanides and cyanide oxides :
28 37 11 00 - - Of sodium Value 5%
28 37 19 00 - - Other Value 5%
28 37 20 00 - Complex cyanide Value 5%
28.38 Deleted
28.39 Silicates; commercial alkali metal
silicates.
- Of sodium :
28 39 11 00 - - Sodium metasilicates Value 5%
28 39 19 00 - - Other Value 5%
28 39 90 00 - Other Value 5%
28.40
Borates; peroxoborates (perborates).
- Disodium tetraborate (refined borax):

28 40 11 00 - - Anhydrous Value 5%
28 40 19 00 - - Other Value 5%
28 40 20 00 - Other borates Value 5%
28 40 30 00 - Peroxoborates (perborates) Value 5%
28.41 Salts of oxometallic or
peroxometallic acids.
28 41 30 00 - Sodium dichromate Value 5%
- Other chromates and dichromates;
peroxochromates:
28 41 50 10 - - - Sodium chromate Value 5%
28 41 50 20 - - - Mercury chromate Value 5%
28 41 50 90 - - - Other Value 5%
- Manganites, manganates and
permanganates :
28 41 61 00 - - Potassium permanganate Value 5%
28 41 69 00 - - Other Value 5%
- Molybdates:
28 41 70 10 - - - Of sodium Value 5%
28 41 70 90 - - - Other Value 5%
28 41 80 00 - Tungstates (wolframates) Value 5%
- Other:
28 41 90 10 - - - Sodium aluminate Value 5%
28 41 90 90 - - - Other Value 5%
28.42 Other salts of inorganic acids or
pwroxoacid(including
aluminosilicates whether or not
chemically definwd), other than
azides.
114
Section VI
Chapter 28
HEADING DUTY
NO RATE
- Double or complex silicates,inclding
28 42 10 00 aluminosilicates whether or not Value 5%
chemically defined
28 42 90 00 - Other Value 5%
VI.- MISCELLANEOUS
28.43 Colloidal precious metals; inorganic
or organic compounds of precious
metals, whether or not chemically
defined; amalgams of precious
metals.
28 43 10 00 - Colloidal precious metals Value 5%
- Silver compounds :
28 43 21 00 - - Silver nitrate Value 5%
- - Other:
28 43 29 10 - - - Silver azide Value 5%
28 43 29 20 - - - Silver nitrite Value 5%
28 43 29 30 - - - Silver fulminate Value 5%
28 43 29 90 - - - Other Value 5%
28 43 30 00 - Gold compounds Value 5%
28 43 90 00 - Other compounds; amalgams Value 5%
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.
- Natural uranium and its compounds;

alloys, dispcrsions(including cermets),
ceramic products and mixtures
containing natural uranium or natural
uranium compounds :
28 44 10 10 - - - For medical purposes Value 5%
28 44 10 90 - - - Other Value 5%
- 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 :
28 44 20 90 - - - Other Value 5%
115
Section VI
Chapter 28
HEADING DUTY
NO RATE
- 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 :
28 44 30 90 - - - Other Value 5%
- 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:
28 44 40 10 - - - For medical purposes Free
28 44 40 90 - - - Other Free
- Spent (irradiated) fuel elements
28 44 50 00 Value 5%
(cartridges) of nuclear reactors
28.45 Isotopes other than those of
heading 28.44;
compounds,inorganic or organic, of
such isotopes, whether or not
chemically defined.
28 45 10 00 - Heavy water (deuterium oxide) Value 5%
28 45 90 00 - Other Value 5%
28.46 Compounds, inorganic or organic,
of rare-earth metals, of yttrium or of
scandium or of mixtures of these
metals.
28 46 10 00 - Cerium compounds Value 5%
28 46 90 00 - Other Value 5%
28.47 Hydrogen peroxyde, whether or not
28 47 00 00 Value 5%
solidified with urea .
28.48 Phosphides, whether or not
28 48 00 00 chemicelly defined, excluding Value 5%
ferrophosphorus .
28.49 Carbides, whether or not chemicelly
defined .
28 49 10 00 - Of calcium Value 5%
28 49 20 00 - Of silicon Value 5%
28 49 90 00 - Other Value 5%
116
Section VI
Chapter 28
HEADING DUTY
NO RATE
28.50 Hydrides, nitrides, azides, silicides
and borides, whether or not
chemically defined, other than
compounds which are also carbides
of heading 28.49 .
28 50 00 10 - - - Hydrides Value 5%
28 50 00 20 - - - Nitrides Value 5%
- - - Azides:
28 50 00 31 - - - - Of Sodium Value 5%
28 50 00 32 - - - - Of lead Value 5%
28 50 00 39 - - - - Other Value 5%
28 50 00 40 - - - Silicides Value 5%
28 50 00 50 - - - Borides Value 5%
28.51 Deleted
28.52 Inorganic or organic compounds of
mercury, whether or not
chemically defined, excluding
amalgams.
- Chemically defined:
28 52 10 10 - - - Mercury thiocinate Value 5%
28 52 10 20 - - - Mercury fulminate Value 5%
28 52 10 90 - - - Other Value 5%
28 52 90 00 - Other Value 5%
28.53
Other inorganic componds (
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.
- - - Distilled water, conductivity water
28 53 00 10 Value 5%
and water of similar purity
28 53 00 20 - - - Liquid air and compressed air Value 5%
- - - Amalgams (other than amalgams
28 53 00 30 Value 5%
of precious metals of heading 28.43)
28 53 00 40 - - - Cyanogine chloride Value 5%
28 53 00 90 - - - Other Value 5%
117
Section VI
Chapter 29
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.

(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. 1 1 );
(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);
118
Section VI
Chapter 29
(ij) Metaldehyde, hexamethy lenetetramine 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
classificed 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 purposes 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 I to Section VI and Note 2 to Chapter 28 :

(I) 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-Chapter; 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 cnol-
function compounds) from which they are formed, whichever occurs last m 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.
119
Section VI
Chapter 29
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 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
derivanves) 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 csters of polyhydric alcohols or phenols with polybasic acids, or imrdes 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 hormone-stimulating factors, hormone
inhibtors and hormone antagonists (anti-hormones);
(b) The expression "used primarily as hormones" applies not only to hormone derivatives and
strutural analogues used primarily for their hormonal effect, but also to those derivatives and
strctural analogues used primarily as intermediates in the synthesis of products of this heading.
Suhheading Notes.
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 sudheading named " Other " in the series of subheadings concerned.
2.- Note 3 to Chapter 29 does not apply to subheadings of this Chapter.

HEADING DUTY
NO RATE
I.- HYDROCARBONS AND THEIR

HALOGENATED,SULPHONATED,
NITRATED OR NITROSATED
DERIVATIVES
29.01
Acyclic hydrocarbons.
- Saturated :
29 01 10 10 - - - Ethane Free
29 01 10 20 - - - Butanes Free
29 01 10 30 - - - Pentanes Free
29 01 10 40 - - - Hexanes Free
29 01 10 50 - - - Heptanes Free
29 01 10 60 - - - Octanes Free
120
Section VI
Chapter 29
HEADING DUTY
NO RATE
29 01 10 90 - - - Other Free
- Unsaturated :
29 01 21 00 - - Ethylene Free
29 01 22 00 - - Propene (propylene) Free
- - Butene (butylene) and isomers
29 01 23 00 Free
thereof
29 01 24 00 - - Buta-1.3-diene and isoprene Free
- - Other :
29 01 29 10 - - - Propadiene Free
29 01 29 20 - - - Buta 1.2 diene Free
29 01 29 30 - - - Acetylene gas Free
29 01 29 40 - - - Acetylene phenyl Free
29 01 29 50 - - - Methyl Acetylene phenyl Free
29 01 29 60 - - - Butene Free
29 01 29 90 - - - Other Free
29.02 Cyclic hydrocarbons.
- Cyclanes , cyclenes and
cycloterpenes :
29 02 11 00 - - Cyclohexane Free
29 02 19 00 - - Other Free
29 02 20 00 - Benzene Free
29 02 30 00 - Toluene Free
- Xylenes :
29 02 41 00 - - o-Xylene Free
29 02 42 00 - - m-Xylene Free
29 02 43 00 - - p-Xylene Free
29 02 44 00 - - Mixed Xylene isomers Free
29 02 50 00 - Styrene Free
29 02 60 00 - Ethylbenzene Free
29 02 70 00 - Cumene Free
- Other :
29 02 90 10 - - - Tetralyne Free
29 02 90 20 - - - Nephthalene Free
29 02 90 90 - - - Other Free
29.03 Halogenated derivatives of
hydrocarbons.
- Saturated chlorinated derivatives of
acyclic hydrocarhvns :
- - Chloromethane (Methyl chloride )
29 03 11 00 Value 5%
and chloroethane (ethyl chloride)
- - Dichloromethane (methylene
29 03 12 00 Value 5%
chloride)
29 03 13 00 - - Chloroforme (trichloromethane) Value 5%
29 03 14 00 - - Carbon tetrachloride Value 5%
- - Ethylene dichloride (ISO) (1,2 -
29 03 15 00 Value 5%
dichloroethane)
121
Section VI
Chapter 29
HEADING DUTY
NO RATE
- - Other:
- - - 1,1,1 Tricloroethane (chloroform
29 03 19 10 Value 5%
methane)
29 03 19 90 - - - Other Value 5%
- Unsaturated chlorinated derivatives of
acyclic hydrocarbons :
29 03 21 00 - - Vinyl chloride (chloroethylene) Value 5%
29 03 22 00 - - Trichloroethylene Value 5%
- - Tetrachloroethylene
29 03 23 00 Value 5%
(perchloroethylene)
29 03 29 00 - - Other Value 5%
- Fluorinated, brominated or iodinated
derivatives ot' acyclic hydrocarbons:
- - Ethylene dibromide (ISO) (1,2

29 03 31 00 Value 5%
dibromoethane)
- - Other:
- - - 1,1,3,3,3-Pentafluoro-2-
29 03 39 10 Value 5%
(trifluoromethyl)-prop-1-ene
29 03 39 20 - - - Bromo methane (methyl bromide) Value 5%

29 03 39 90 - - - Other Value 5%
- Halogenated derivatives of acyclic
hydrocarbons containing two or more
different halogens:
29 03 71 00 - - Chlorodifluoromethane Value 5%
29 03 72 00 - - Dichlorotrifluoroethanes Value 5%
29 03 73 00 - - Dichlorofluoroethanes Value 5%
29 03 74 00 -- Chlorodifluoroethanes Value 5%
29 03 75 00 -- Dichloropentafluoropropanes Value 5%
-- Bromochlorodifluoromethane,
bromotrifluoromethane and
29 03 76 00 Value 5%
dibromotetrafluoroethanes
- - Other, perhalogenated only with

fluorine and chlorine:
29 03 77 10 - - - Trichlorofluoromethane Value 5%
29 03 77 20 - - - Pentachlorofluoroethanes Value 5%
29 03 77 30 - - -Tetrachlorodifluoroethanes Value 5%
29 03 77 40 - - - Heptachlorofluo propanes Value 5%
29 03 77 50 - - - Hexachlorodifluoropropane Value 5%
29 03 77 60 - - - PentachloroTrifluropropane Value 5%
29 03 77 70 - - - TetrachloroTetrafluoropropane Value 5%
29 03 77 80 - - - Trichloropent afluor propane Value 5%
- - - Other:
29 03 77 91 - - - - Dichlorohexa fluoro propane Value 5%
29 03 77 92 - - - - Chlorohepta fluoro propane Value 5%
122
Section VI
Chapter 29
HEADING DUTY
NO RATE
29 03 77 99 - - - - Other Value 5%
29 03 78 00 - - Other perhalogenated derivatives Value 5%
- - Other:
- - - Methan, ethane or propane

29 03 79 10 derivatives, halogenated only with Value 5%
fluorine & chlorine
- - - Methan, ethane or propane

29 03 79 20 derivatives, halogenated only with Value 5%
fluorine & bromine
29 03 79 30 - - - Chlorotetrafluoroethanes Value 5%
29 03 79 90 - - - Other Value 5%
- Halogenated derivatives of cyclanic,
cyclenic or cycloterpenic hydrocarbons
:
- - 1,2,3,4,5,6 -
29 03 81 00 Hexachlorocyclohexane (HCH (ISO))، Value 5%
including lindane ( ISO, INN)
- - Aldrin (ISO), chlordane (ISO) and
29 03 82 00 Value 5%
heptachlor (ISO)
29 03 89 00 - - Other Value 5%
- Halogenated derivatives of aromatic
hydrocarbons :
- - Chlorobenzene, o-dichlorobenzene
29 03 91 00 Value 5%
and p-dichlorobenzene
- - Hexachlorobenzene (ISO) and DDT

29 03 92 00 (ISO)(clofenotane (INN) 1,1,1- trichloro Value 5%
- 2,2 - bis (p - chlorophenyl)ethane)
29 03 99 00 - - Other Value 5%
29.04
Sulphonated, nitrated or nitrosated
derivatives of hydrocarbons,
whether or not halogenated.
- Derivatives containing only sulpho
29 04 10 00 Value 5%
groups, their salts and ethyl esters
- Derivatives containing only nitro or
only nitroso groups:
- - - Nitrobenzene and trinitrobenzen
29 04 20 10 Value 5%
and nitromethane
29 04 20 20 - - - Dinitrate and trinitrate (colouring) Value 5%

29 04 20 90 - - - Other Value 5%
- Other:
123
Section VI
Chapter 29
HEADING DUTY
NO RATE
- - - Trichloronitromethane (pinacolyl
29 04 90 10 Value 5%
alchohol)
29 04 90 90 - - - Other Value 5%
ll.- ALCOHOLS AND THEIR

HALOGENATD, SULPHONATED,
DERIVATIVES
29.05
Acyclic alcohols and their
halogenated, sulphonated, nitrated
or nitrosated derivatives.
- Saturated monohydric alcohols :

29 05 11 00 - - Methanol (Methyl alcohol) Value 5%
- - Propan-1-ol (propyl alcohol) and
29 05 12 00 Value 5%
Propan-2-ol (isopropyl alcohol)
29 05 13 00 - - Butan -1- ol (n-butyl alcohol) Value 5%
29 05 14 00 - - Other butanols Value 5%
- - Octanol (octyl alcohol) and isomers
29 05 16 00 Value 5%
thereof
- - Dodecan-1-ol (lauryl alcohol),
29 05 17 00 hexadecan-1-ol (cetyl alcohol) and Value 5%
octadecan-1-ol (stearyl alcohol)
- - Other:
29 05 19 10 - - - Diethylhexanol Value 5%
- - - Pinacolyl alcohol:3,3-
29 05 19 20 Value 5%
dimthylbutan-2-ol
29 05 19 90 - - - Other Value 5%
- Unsaturated monohydric alcohols :
29 05 22 00 - - acyclic terpene alcohols Value 5%
29 05 29 00 - - Other Value 5%
- Diols :
29 05 31 00 - - Ethylene glycol (ethanediol) Value 5%
29 05 32 00 - - Propylene glycol (propane-1,2-diol) Value 5%
29 05 39 00 - - Other Value 5%
- Other polyhydric alcohols :
- - 2-Ethyl-2-(hydroxymethyl)prupane-
29 05 41 00 Value 5%
1,3-diol (trimethylolpro-pane)
29 05 42 00 - - Pentaerythritol Value 5%
29 05 43 00 - - Mannitol Value 5%
29 05 44 00 - - D-glucitol (sorbitol) Value 5%
29 05 45 00 - - Glycerol Value 5%
29 05 49 00 - - Other Value 5%
124
Section VI
Chapter 29
HEADING DUTY
NO RATE
- Halogenated sulphonated, nitrated or
nitrosated derivatives of acychc
alcohols:
29 05 51 00 - - Ethchlorvynol(INN) Value 5%
29 05 59 00 - - Other Value 5%
29.06 Cyclic alcohols and their
- Cyclanic, cyclenic or cycloterpenic:
29 06 11 00 - - Menthol Value 5%
- - Cyclohexanol, methylcyclohexanols
29 06 12 00 Value 5%
and dimethylcyclo- hexanols
29 06 13 00 - - Sterols and inositols Value 5%

29 06 19 00 - - Other Value 5%
- Aromatic :
29 06 21 00 - - Benzyl alcohol Value 5%
29 06 29 00 - - Other Value 5%
III.- PHENOLS, PHENOL-
ALCOHOLS,AND THEIR
HALOGENATED, SULPHONATED,
DERIVATIVES.
29.07 Phenols; phenol-alcohols.
- Monophenols :
- - Phenol (hydroxybenzene) and its
salts:
29 07 11 10 - - - phenol Value 5%
29 07 11 20 - - - Phenol acid (carbolic) Value 5%
29 07 11 90 - - - Other Value 5%
29 07 12 00 - - Cresols and their salts Value 5%
- - Octylphenol, nonylphenol and their
29 07 13 00 Value 5%
isomers; salts thereof
29 07 15 00 - - Naphthols and their salts Value 5%
29 07 19 00 - - Other Value 5%
- Polyphenols; phenol-alcohols:
29 07 21 00 - - Resorcinol and its salts Value 5%
29 07 22 00 - - Hydroquinone (quinol) and its salts Value 5%
- - 4,4 -Isopropylidenediphenol
29 07 23 00 (bisphenol A, diphenylolpropane) and Value 5%
its salts
29 07 29 00 - - Other Value 5%
29.08 Halogenated, sulphonated, nitrated
or nitrosated derivatives of phenols
or phenol-alcohols.
125
Section VI
Chapter 29
HEADING DUTY
NO RATE
- Derivatives containing only halogen
substituents and their salts:
29 08 11 00 - - Pentachlorophenol (ISO) Value 5%
29 08 19 00 - - Other Value 5%
- Other:
29 08 91 00 - - Dainosb (ISO) and its salts Value 5%
- - 4,6-Dinitro-o-cresol (DNOC (ISO))
29 08 92 00 Value 5%
and its salts
- - Other:
29 08 99 10 - - - Ammonium picrates Value 5%
29 08 99 20 - - - Picric acid (trinitrophenol) Value 5%
29 08 99 90 - - - Other Value 5%
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.
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
- Acyclic ethers and their halogenated,
sulphonated, nitrated or nitrosated
derivatives:
29 09 11 00 - - Diethyl ether Value 5%
- - Other:
29 09 19 10 - - - Tri-methyl ethyl butale Value 5%
29 09 19 90 - - - Other Value 5%
- Cyclanic, cyclenic or cycloterpenic
ethers and their Halogenated,
29 09 20 00 Value 5%
derivatives
- Aromatic ethers and their
29 09 30 00 Halogenated, sulphonated, nitrated or Value 5%
nitrosated derivatives
- Ether-alcohols and their halogenated,
derivatives:
- - 2,2'-Oxydiethanol (diethylene glycol,
29 09 41 00 Value 5%
digol)
126
Section VI
Chapter 29
HEADING DUTY
NO RATE
- - Monobutyl ethers of Ethylene glycol
29 09 43 00 Value 5%
or of diethylene glycol
- - Other monoalkylethers of Ethylene
29 09 44 00 Value 5%
glycol or of diethylene glycol
29 09 49 00 - - Other Value 5%
- Ether-phenols, Ether-alcohol-phenols
29 09 50 00 and their Halogenated, sulphonated, Value 5%
nitrated or nitrosated derivatives
- alcohol peroxides Ether peroxides,

ketone peroxides and their
Halogenated, sulphonated nitrated or
nitrosated derivatives:
29 09 60 10 - - - Methylethyl ketone Perdioxide Value 5%
29 09 60 90 - - - Other Value 5%
29.10 Epoxides, epoxyalcohols,
epoxyphenols and epoxyethers,
with a three-membered ring, and
their halogenated, sulphonated,
nitrated or nitrosated derivatives.
29 10 10 00 - Oxirane (Ethylene oxide) Value 5%
29 10 20 00 - Methyloxirane (propylene oxide) Value 5%
- 1-Chloro-2,3-epoxypropane
29 10 30 00 Value 5%
(epichlorohydrin)
29 10 40 00 - Dieldrin (ISO, INN) Value 5%
29 10 90 00 - Other Value 5%
29.11
Acetals and hemiacetals, whether or
not with other oxygen function, and
29 11 00 00 Value 5%
V.- ALDEHYDE-FUNCTION
COMPOUNDS
29.12 Aldehydes, whether or not with
other oxygen function; cyclic
polymers of aldehydes;
paraformaldehyde.
- Acyclic aldehydes without other
oxygen function:
29 12 11 00 - - Methanal (formaldehyde) Value 5%
29 12 12 00 - - Ethanal (acetaldehyde) Value 5%
29 12 19 00 - - Other Value 5%
- Cyclic aldehydes without other
oxygen function:
29 12 21 00 - - Benzaldehyde Value 5%
29 12 29 00 - - Other Value 5%
127
Section VI
Chapter 29
HEADING DUTY
NO RATE
- Aldehyde-alcohols, aldehyde-ethers,
aldehyde-phenols and
aldehydes with other oxygen function:
- - Vanillin (4-hydroxy-3-
29 12 41 00 Value 5%
methoxybenzaldehyde)
- - Ethylvanillin (3-ethoxy-4-
29 12 42 00 Value 5%
hydroxybenzaldehyde)
29 12 49 00 - - Other Value 5%
29 12 50 00 - Cyclic polymers of aldehydes Value 5%
29 12 60 00 - Paraformaldehyde Value 5%
29.13 Halogenated, sulphonated, nitrated
29 13 00 00 or nitrosated derivatives of products Value 5%
of heading 29.12 .
VI.- KETONE-FUNCTION
COMPOUNDS AND QUINONE-
FUNCTION COMPOUNDS.
29.14
Ketones and quinones, whether or
not with other oxygen function, and
- Acyclic ketones without other oxygen
funetion:
29 14 11 00 - - Acetone Value 5%
29 14 12 00 - - Butanone (Methyl ethyl ketone) Value 5%
- - 4-Methylpentan-2-one (Methyl
29 14 13 00 Value 5%
isobutyl ketone)
29 14 19 00 - - Other Value 5%
ketones without other oxygen function:
- - Cyclohexanone and
29 14 22 00 Value 5%
methylcyclohexanones
29 14 23 00 - - Ionones and methylionones Value 5%
29 14 29 00 - - Other Value 5%
- Aromatic ketones without other
oxygen function:
- - Phenylacetone (phenylpropan - 2 -
29 14 31 00 Value 5%
one)
29 14 39 00 - - Other Value 5%
- ketone-alcohols and ketone-
29 14 40 00 Value 5%
aldehydes
- ketone-phenols and ketones with
29 14 50 00 Value 5%
Other oxygen function
- Quinones:
128
Section VI
Chapter 29
HEADING DUTY
NO RATE
29 14 61 00 - - Anthraquinone Value 5%
29 14 69 00 - - Other Value 5%
- Halogenated, sulphonated, nitrated or
29 14 70 00 Value 5%
nitrosated derivatives
VII.- CARBOXYLIC ACIDS AND
THEIR ANHYDRIDES, HALIDES,
PEROXIDES AND PEROXYACIDS
AND THEIR HALOGENATED,
NITROSATED DERIVATIVES.
29.15
Saturated acyclic monocarboxylic
acids and their anhydrides, halides,
peroxides and peroxyacids; their
halogenated,sulphonated, nitrated
- Formic acid, its salts and esters:
29 15 11 00 - - Formic acid Value 5%
29 15 12 00 - - Salts of Formic acid Value 5%
29 15 13 00 - - Esters of Formic acid Value 5%
- Acetic acid and its salts; acetic
anhydride:
- - Acetic acid:
- - - Denatured and unsuitable for use
29 15 21 10 Value 5%
as food vinegar
29 15 21 20 - - - Suitable for use as food vinegar Value 5%
29 15 24 00 - - Acetic anhydride Value 5%
- - Other:
29 15 29 10 - - - Mercury acetate Value 5%
29 15 29 90 - - - Other Value 5%
- Esters of acetic acid:
29 15 31 00 - - Ethyl acetate Value 5%
29 15 32 00 - - Vinyl acetate Value 5%
29 15 33 00 - - N-butyl acetate Value 5%
29 15 36 00 - - Dainosb (ISO) acetate Value 5%
29 15 39 00 - - Other Value 5%
- Mono-, di- or trichloroacetic acids,
29 15 40 00 Value 5%
their salts and esters
29 15 50 00 - Proplonic acid, its salts and esters Value 5%
- Butanoic acids, pentanoic acids, their

29 15 60 00 Value 5%
salts and esters
- Palmitic acid, stearic acid, their salts
and esters:
29 15 70 10 - - - Stearic acid Value 5%
29 15 70 20 - - - Magnesium citrates Value 5%
29 15 70 90 - - - Other Value 5%
29 15 90 00 - Other Value 5%
129
Section VI
Chapter 29
HEADING DUTY
NO RATE
29.16
Unsaturated acyclic monocarboxylic
acids, cyclic mono-carboxylic acids,
their anhydrides, halides, peroxides
and peroxyacids; their halogenated,
derivatives.
- Unsaturated acyclic monocarboxylic
acids, their anhydrides,halides,
peroxides, peroxyacids and their
derivatives :
29 16 11 00 - - Acrylic acid and its salts Value 5%
29 16 12 00 - - Esters of Acrylic acid Value 5%
29 16 13 00 - - Methacrylic acid Value 5%
29 16 14 00 - - Esters of Methacrylic acid Value 5%
- - Oleic, linoleic or linolenic acids, their
29 16 15 00 Value 5%
salts and esters
29 16 16 00 - -Binapacryl (ISO) Value 5%
29 16 19 00 - - Other Value 5%
monocarboxylic acids, their
29 16 20 00 Value 5%
anhydrides, halides, peroxides,
peroxyacids and their derivatives
- Aromatic monocarboxylic acids, their
anhydrides, halides,peroxides,
peroxyacids and their derivatives :
- - Benzoic acid, its salts and esters:
29 16 31 10 - - - Benzoic acid Value 5%
29 16 31 2 0 - - - Benzoic acid salts and esters Value 5%
- - Benzoyl peroxide and Benzoyl
29 16 32 00 Value 5%
chloride
29 16 34 00 - - Phenylacetic acid and its salts Value 5%
29 16 39 00 - - Other Value 5%
29.17 Polycarboxylic acids, their
anhydrides, halides, peroxides and
peroxyacids; their halogenated,
derivatives.
- Acyclic polycarboxylic acids, their
peroxyacids and their derivatives :
29 17 11 00 - - Oxalic acid, its salts and esters Value 5%
29 17 12 00 - - Adipic acid, its salts and esters Value 5%
- - Azelaic acid, sebacic acid, their
29 17 13 00 Value 5%
salts and esters
29 17 14 00 - - Maleic anhydride Value 5%
29 17 19 00 - - Other Value 5%
130
Section VI
Chapter 29
HEADING DUTY
NO RATE
- cyclanic, cyclenic or cycloterpenic
polycarboxylic acids, their anhydrides,
29 17 20 00 Value 5%
halides, peroxides, peroxyacids and
their derivatives
- Aromatic polycarboxylic acids, their
peroxyacids and their derivatives:
29 17 32 00 - - Dibutyl orthophthalates Value 5%
29 17 33 00 - - Dinonyl or didecyl orthophthalates Value 5%
29 17 34 00 - - Other esters of orthophthalic acid Value 5%
29 17 35 00 - - Phthalic anhydride Value 5%
29 17 36 00 - - Terephthalic acid and its salts Value 5%
29 17 37 00 - - Dimethyl terephthalate Value 5%
- - Other:
29 17 39 10 - - - Lead phthalates Value 5%
29 17 39 90 - - - Other Value 5%
29.18 Carboxylic acids with additional
oxygen function and their
anhydrides, halides, peroxides and
peroxyacids; their halogenated,
derivatives.
- Carboxylic acids with alcohol function
but without other oxygen function their
29 18 11 00 - - Lactic acid, its salts and esters Value 5%
29 18 12 00 - - Tartaric acid Value 5%
29 18 13 00 - - Salts and esters of Tartaric acid Value 5%
29 18 14 00 - - Citric acid Value 5%
- - Salts and esters of Citric acid:
29 18 15 10 - - - Lead esters Value 5%
29 18 15 20 - - - Magnesium esters Value 5%
29 18 15 30 - - - zinc esters Value 5%
29 18 15 90 - - - Other Value 5%
29 18 16 00 - - Gluconic acid, its salts and esters Value 5%
29 18 18 00 - - Chlorobenzilate (ISO) Value 5%
- - Other:
- - - 2، 2-Diphynyl-2-hydroxyacetic
29 18 19 10 Value 5%
acid (benzilic acid)
29 18 19 90 - - - Other Value 5%
- Carboxylic acids with phenol function
but without other oxygen function, their
anhydndes, halides, peroxides,
29 18 21 00 - - Salicylic acid and its salts Value 5%
131
Section VI
Chapter 29
HEADING DUTY
NO RATE
- - o-Acetylsalicylic acid, its salts and
29 18 22 00 Value 5%
esters
- - Other esters of Salicylic acid and
29 18 23 00 Value 5%
their salts
29 18 29 00 - - Other Value 5%
- Carboxylic acids with aldehyde or
ketone function but without Other
29 18 30 00 oxygen function their anhydrides, Value 5%
halides, peroxides, peroxyacids and
their derivatives
- Other:
- - 2,4,5-T (ISO) (2,,4,5-
29 18 91 00 trichlorophenoxyacetic acid), its salts Value 5%
and esters
- - Other:
29 18 99 10 - - - 2,2-Diphenyl -2-hydroxyacetic acid Value 5%
29 18 99 90 - - - Other Value 5%
VIII.- ESTERS OF INORGANIC ACIDS
OF NON-METALS AND THEIR
SALTS, AND THEIR HALOGENATED
NITROSATED DERIVATIVES
29.19 Phosphoric esters and their salts,
including lactophosphates; their
29 19 10 00 - Tris(2,3-dibromopropyl) phosphate Value 5%
29 19 90 00 - Other Value 5%
132
Section VI
Chapter 29
HEADING DUTY
NO RATE
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;
nitrated or nitrosated derivatives:
- - Parathion (ISO) and parathion-
29 20 11 00 Value 5%
methyl (ISO) (methyl-parathion)
29 20 19 00 - - Other Value 5%
- Other:
29 20 90 10 - - - Trimethyl phosphite Value 5%
29 20 90 20 - - - Diethyl phosphite Value 5%
29 20 90 30 - - - Dimethyl phosphite Value 5%
29 20 90 40 - - - Diethyl phosphite Value 5%
29 20 90 50 - - - Trinitro glycerine Value 5%
29 20 90 60 - - - Nitroglycol Value 5%
29 20 90 70 - - - Ethylene Dinitrate Value 5%
29 20 90 90 - - - Other Value 5%
IX.- NITROGEN-FUNCTION
COMPOUNDS
29.21 Amine-function compounds.
- Acyclic monoamines and their
derivatives; salts thereof:
- - Methylamine, di- or trimethylamine
29 21 11 00 Value 5%
and their salts
- - Other:
29 21 19 10 - - - Di(2-chloroethyl) ethylamine Value 5%
- - - Chlormethine(INN) (tri(2-
29 21 19 20 Value 5%
chloroethyl)amine)
- - - Trichloromethine (INN) (tris(2-
29 21 19 30 Value 5%
chloroethyl)methylamine)
- - - N,N-dialkyl(methyl, ethyl, n-
propyl or isopropyl) 2-
29 21 19 40 Value 5%
chloroethylamines and their brotonic
salts
- - - N,N-dialkyl(methyl, ethyl, n-propyl
or isopropyl) 2-chloroethylamine and
their corresponding brotonic salts:
- - - - N,N-Diethylaminoethyl-2-
chloride,
29 21 19 51 Value 5%
hydrochloride (Ethanamine, 2-chloro-
N,N- diethylhydrochloride)
133
Section VI
Chapter 29
HEADING DUTY
NO RATE
- - - - N, N - diethyl aminoethyl-2-
29 21 19 52 Value 5%
chloride
- - - - N,N-Dimethylaminoethyl-2-
29 21 19 53 Value 5%
chloride hydrochloride
- - - - N, N diisopropyl-2 - aminoethyl
29 21 19 54 Value 5%
chloride
- - - - N, N - diisopropyl aminoethyl-2-
29 21 19 55 Value 5%
chloride hydrochloride
29 21 19 59 - - - - Other Value 5%
- - - Other:
29 21 19 91 - - - - Diaminoethyl Value 5%
29 21 19 99 - - - - Other Value 5%
- Acyclic polyamines and their
29 21 21 00 - - Ethylenediamine and its salts Value 5%
29 21 22 00 - - Hexamethylenediamine and its salts Value 5%
29 21 29 00 - - Other Value 5%

29 21 30 00 mono- or polyamines, and their Value 5%
derivatmes; salts thereof
- Aromatic monoamines and their

29 21 41 00 - - Aniline and its salts Value 5%
29 21 42 00 - - Aniline derivatives and their salts Value 5%
- - Toluidines and their derivatives;
29 21 43 00 Value 5%
salts thereof
- - Diphenylamine and its derivatives;
29 21 44 00 Value 5%
salts thereof
- - 1-Naphthylamine (alpha-
naphthylamine), 2-naphthylamine (beta-
29 21 45 00 Value 5%
naphthylamine) and their derivatives;
salts thereof
- - Amfetamine (INN), benzfetamine

(INN), dexamine (INN) , etilamfeamine
(INN), fwncamfamin(INN),
29 21 46 00 Value 5%
lefetamine(INN), levamfetamine(INN),
mefenorex(INN), and
phentermine(INN); salts therof
29 21 49 00 - - Other Value 5%
- Aromatic polyamines and their
derivatives; salts thereof :
- - o-, m-, p-Phenylenediamine,
29 21 51 00 diaminotoluenes, and their derivatives; Value 5%
salts thereof
134
Section VI
Chapter 29
HEADING DUTY
NO RATE
29 21 59 00 - - Other Value 5%
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:
29 22 11 00 - - Monoethanolamine and its salts Value 5%
29 22 12 00 - - Diethanolamine and its salts Value 5%
- - Triethanolamine and its salts:
29 22 13 10 - - - Triethanolamine Value 5%
29 22 13 90 - - - Other Value 5%
- - Dextropopoxyphene (INN) and its
29 22 14 00 Value 5%
salts
- - Other:
- - - N,N-dialkyl(methyl, ethyl, n-propyl
or isopropyl) 2-aminoethnol and their
brotonic salts:
- - - - N,N dimethyl-2-Aminoethanol
29 22 19 11 Value 5%
and their brotonic salts
- - - - N,N diethyl-2-Aminoethanol and
29 22 19 12 Value 5%
their brotonic salts
29 22 19 13 - - - - 2-diisopropyl ethanol Value 5%
29 22 19 19 - - - - Other Value 5%
29 22 19 20 - - - Ethyldiethanolamine Value 5%
29 22 19 30 - - - Methyldiethanolamine Value 5%
29 22 19 90 - - - Other Value 5%
- Amino-naphthols and other amino-
phenols, their ethers and esters, other
than those containing more than one
kind of oxygen function; salts thereof :
- - Aminohydroxynaphthalene su
29 22 21 00 Value 5%
phonic acids and their salts
29 22 29 00 - - Other Value 5%
- Amino-aldehydes, Amino-ketones
and Amino-Quinones, Other than those
oxygen funetion; salts thereof:
- - Amfepramone (INN), methadone
29 22 31 00 (INN), and normethadone (INN), salts Value 5%
therof
29 22 39 00 - - Other Value 5%
- Amino-acids, other than those
oxygen function; and their esters; salts
thereof :
135
Section VI
Chapter 29
HEADING DUTY
NO RATE
29 22 41 00 - - Lysine and its esters; salts thereof Value 5%
29 22 42 00 - - Glutamic acid and its salts Value 5%
29 22 43 00 - - Anthranilic acid and its salts Value 5%
29 22 44 00 - - Tilidine (INN) and its salts Value 5%
29 22 49 00 - - Other Value 5%
- Amino-alcohol-phenols, Amino-acid-
29 22 50 00 phenols and Other Amino- compounds Value 5%
with oxygen function
29.23 Quaternary ammonium salts and

hydroxides; lecithins and other
phosphoaminolipids. Whether or
not chemically defined:
29 23 10 00 - Choline and its salts Value 5%
- Lecithins and Other
29 23 20 00 Value 5%
phosphoaminolipids
29 23 90 00 - Other Value 5%
29.24 Carboxyamide-function compounds;
amide-function com-pounds of
carbonic acid.
- Acyclic amides (including acyclic
carbamates) and their derivatives; salts
thereof:
29 24 11 00 - - Meprobamate (INN) Value 5%
- - Fluoroacetamide (ISO),
29 24 12 00 monocrotophos (ISO) and Value 5%
phosphaidon (ISO)
29 24 19 00 - - Other Value 5%
- Cyclic amides (including cyclic
carbamates) and their derivatives; salts
thereof :
- - Ureines and their derivatives; salts
29 24 21 00 Value 5%
thereof
- - 2-Acetamidobenzoic acid (N-
29 24 23 00 Value 5%
acetylanthranilic acid) and its salts
29 24 24 00 - - Ethinamate (INN) Value 5%
29 24 29 00 - - Other Value 5%
29.25
Carboxyimide-function compounds
(including saccharin and its salts)
and imine-function compounds.
- Imides and their derivatives; salts
thereof:
29 25 11 00 - - Saccharin and its salts Value 5%
29 25 12 00 - - Glyutethimide (INN) Value 5%
29 25 19 00 - - Other Value 5%
136
Section VI
Chapter 29
HEADING DUTY
NO RATE
- Imines and their derivatives; salts
thereof:
29 25 21 00 - - Chlordimeform (ISO) Value 5%
29 25 29 00 - - Other Value 5%
29.26 Nitrile-function compounds.
29 26 10 00 - Acrylonitrile Value 5%
29 26 20 00 - 1- Cyanoguanidine (dicyandiamide) Value 5%
- Fenproporex (INN) and its
salts;methadone (INN) intermediate(4-
29 26 30 00 Value 5%
cyano- 2- dimethylamino- 4,4-
diphenylbutane).
29 26 90 00 - Other:
29 26 9010 --- Benzyl cyanide Value 5%
29 26 90 90 --- Other Value 5%
29.27 29 27 00 00 Diazo-, azo- or azoxy-compounds. Value 5%
29.28 Organic derivatives of hydrazine or
29 28 00 00 Value 5%
of hydroxylamine.
29.29 Compounds with other nitrogen
function.
29 29 10 00 - Isocyanates Value 5%
- Other:
- - - N N Dialkyl (methyl, ethyl, n-
29 29 90 10 propyl or isopropyl) phosphoramidic Value 5%
dihalides
- - - Dialkyl (methyl, ethyl, n-propyl or
29 29 90 20 Value 5%
isopropyl) phosphoramidic dihalides
29 29 90 90 - - - Other Value 5%
X.- ORGANO-INORGANIC
COMPOUNDS,HETEROCYCLIC
COMPOUNDS, NUCLEIC ACIDS AND
THEIR SALTS, AND
SULPHONAMIDES
29.30 Organo-sulphur compounds.
29 30 20 00 - Thiocarbamates and dithiocarbamates Value 5%
29 30 30 00 - Thiuram mono -, di - or tetrasulphides Value 5%

29 30 40 00 - Methionine Value 5%
- Captafol (ISO) and methamidophos
29 30 50 00 Value 5%
(ISO)
- Othe:
- - - Organo-phosphoro sulphur
compounds :
137
Section VI
Chapter 29
HEADING DUTY
NO RATE
- - - - O - ethyl S-vinylethyl
29 30 90 11 Value 5%
phosphonothioluthionates
- - - - Containing a phosphorus atom
linked by one group of methyl, ethyl, n -
29 30 90 12 Value 5%
propyl or isopropyl , but without
another carbon atoms
29 30 90 19 - - - - Other Value 5%
- - - Organo-chloro sulphur
compounds :
- - - - 2-chloroethyl chloromethyl
29 30 90 21 Value 5%
sulphide
29 30 90 22 - - - - Di(2-chloroethyl)sulphide Value 5%
29 30 90 23 - - - - (2-chloroethyl thio)methane Value 5%
29 30 90 24 - - - - 1,2-di (2-chloroethyl thio) ethane Value 5%
- - - - 1,3-di(2-chloroethyl thio) - n-
29 30 90 25 Value 5%
propyne
- - - -1 ,4-di(2-chloroethyl thio)methane
29 30 90 26 Value 5%
-n-butane
- - - -1,5-di(2-chloroethyl thio)-n-
29 30 90 27 Value 5%
bentane
29 30 90 29 - - - - Other Value 5%
- - - Organo-chloro ether compounds :
29 30 90 31 - - - - Di(2-chloroethylthiomethyl)ether Value 5%
29 30 90 32 - - - - Di(2-chloroethylthioethyl)ether Value 5%
29 30 90 39 - - - - Other Value 5%
- - - Organo-phosphoro-sulphur-
nitrogen compounds :
- - - - O, O-di ethyl S- {2-

29 30 90 41 (diethylamino)ethyl} phosphorethiotate Value 5%
& its alkyd or proton salts
- - - - { S-2-(di-alkyl(methyl, ethyl,n-
propyl or isopropyl) amino) ethyl}
hydrogen alkyl( (methyl, ethyl, n -propyl
29 30 90 42 Value 5%
or isopropyl) phosphoric thiotates and
esters thereof O-alkyl (>C10, including
cycloalkyl); its alkyl or proton salts
- - - - Methylphosphonothiolate s A-
29 30 90 43 Value 5%
ethyl -2- di-isopropyle aminoethyl
- - - - O - ethyl-S-(2 -diisopropyl
29 30 90 44 Value 5%
aminoethyl) methyl phosphonothiolates
29 30 90 49 - - - - Other Value 5%
- - - Organo sulphur-nitrogen
compounds :
138
Section VI
Chapter 29
HEADING DUTY
NO RATE
- - - - N,N-di alkyl(methyl, ethyl, n-
29 30 90 51 propyl or isopropyl) amino ethane-2- Value 5%
thiolate & its proton salts
29 30 90 59 - - - - Other Value 5%
- - - Organic sulphur-nitrogen-chloro
compounds :
- - - - N, N-dimethylaminoethane-2-
29 30 90 61 Value 5%
thiol hydrochloride
- - - - N, N-isopropylaminoethane-2-
29 30 90 62 Value 5%
thiohydrochloride
29 30 90 63 - - - - N, N-diethylaminoethane-2-thiol Value 5%
29 30 90 69 - - - - Other Value 5%
- - - Organ - sulphur compounds :
- - - - Thio-diglycol(INN) (di 2-
29 30 90 71 Value 5%
hydroxyethyl) sulfide)
29 30 90 79 - - - - Other Value 5%
29 30 90 90 - - - Other Value 5%
29.31
Other organo-inorganic compounds.
-Tetramethyl lead and tetraethyl lead:

29 31 10 10 - - - Tetramethyl lead Value 5%
29 31 10 20 - - - Tetraethyl lead Value 5%
29 31 20 00 - Tributyltin compounds Value 5%
- Other:
- - - Organo- phosphoro compounds:
- - - - Containing a phosphorus atom

linked by one group of methyl, ethyl, n -
29 31 90 11 Value 5%
propyl or isopropyl , but without other
carbon atoms
29 31 90 12 - - - - Phosphonic acid, methyl Value 5%

- - - - Phosphonic acid, methyl-
29 31 90 13 Value 5%
polyglycol ester
- - - - (Di-methyl methyl
29 31 90 14 phosphonate(phosphonic acid, methyl- Value 5%
dimethyl ester) (DMMP)
- - - - (Di-ethyl ethyl
29 31 90 15 phosphonate(phosphonic acid, ethyl- Value 5%
diethyl ester) (DEEP)
- - - - Phosphonic acid, methyl (5-
methyl-2-methyl- 1,3,2-
dioxaphosphorian-5-yl) methyl, methyl
29 31 90 16 ester, Or Phosphonic acid, methyl-,(5- Value 5%
ethyl-2-methyl-2-oxido-1,3,2
dioxaphosphorinan-5-yl)methyl methyl
ester
139
Section VI
Chapter 29
HEADING DUTY
NO RATE
- - - - Phosphonic acid, methyl-, bis [(5-
29 31 90 17 ethyl-2- methy 1,3,2,- Value 5%
dioxaphosphorinan-5-yl) methyl ester]
- - - - 2,4,6-tripropyl-6,4,2,5,3,1-trioxa
29 31 90 18 Value 5%
triphosphinan (solid)
29 31 90 19 - - - - Other Value 5%
- - - Organo-phosphoro-fluoro
compounds:
- - - - O-alkyl(C10, including cyclo
29 31 90 21 alkyl) alkyl(methyl, ethyl, n-propyl or Value 5%
isopropyl)phosphonofluoride
- - - - Alkyl(methyl, ethyl, n-propyl or
29 31 90 22 Value 5%
isopropyl) phosphonodifluoride
- - - - Sarine : O-isopropylmethyl
29 31 90 23 Value 5%
phosphonoifluoridate
- - - - Soman : O-pinakoly methyl
29 31 90 24 Value 5%
phosphonodifluoridate
29 31 90 25 - - - - Methylphosphonyldifluoride Value 5%
29 31 90 26 - - - - Ethylphosphonyldifluoride Value 5%
29 31 90 29 - - - - Other Value 5%
- - - Organo-phosphoro-chloro
compounds:
- - - - O-l isopropylmethyl
29 31 90 31 Value 5%
phosphonochloridite
- - - - O-l Binakoliclmethyl
29 31 90 32 Value 5%
phosphonochloridite
29 31 90 33 - - - - Methylphosphonyl Dichloride Value 5%
29 31 90 34 - - - - Methylphosphonous dichloride Value 5%
29 31 90 39 - - - - Other Value 5%
- - - Organo-phosphoro-nitrogen
compounds:
- - - - O-alkyl(C10, including cyclo
alkyl) N.N-dialkyl(methyl, ethyl, n-
29 31 90 41 Value 5%
propyl or
isopropyl)phosphoramidocyanide
- - - - { O-2-(di-alkyl(methyl, ethyl,n-
propyl or isopropyl) amino) ethyl}
hydrogen alkyl( (methyl, ethyl, n -propyl
29 31 90 42 Value 5%
or isopropyl) phosphonites and esters
thereof O-alkyl ( including cycloalkyl);
its alkyl or proton salts
- - - - O-ethyl N,N-Dimethyl
29 31 90 43 Value 5%
phosphoramidocyanidates
- - - - O-ethyl O -{ 2 - (Di-
29 31 90 44 isopropylamino) ethyl} Value 5%
methylphosphonite
140
Section VI
Chapter 29
HEADING DUTY
NO RATE
29 31 90 49 - - - - Other Value 5%
- - - Organo-chloro-nitrogen
compounds:
29 31 90 51 - - - - 2-chlorophenyl dichloro arzine Value 5%
- - - - Di (2-chlorophenyl) dichloro
29 31 90 52 Value 5%
arzine
29 31 90 53 - - - - Tri(2-chlorophenyl) arzine Value 5%
29 31 90 59 - - - - Other Value 5%
- - - Metal-organic compounds:
- - - - Phosphonic acid, methyl- ,mono

29 31 90 61 [3- (trihydroxysilyl) propyl] ester, Value 5%
monosodium saltsalt
29 31 90 69 - - - - Other Value 5%
29 31 90 90 - - - Other Value 5%
29.32 Heterocyclic compounds with
oxygen hetero-atom(s) only.
- Compounds containing an unfused
furan ring (whether or not
hydrogenated) in the structure :
29 32 11 00 - - Tetrahydrofuran Value 5%
29 32 12 00 - - 2 - Furaldehyde (furfuraldehyde) Value 5%
- - Furfuryl alcohol and
29 32 13 00 Value 5%
tetrahydrofurfuryl alcohol
29 32 19 00 - - Other Value 5%
29 32 20 00 - Lactones Value 5%
- Other :
29 32 91 00 - - Isosafrole Value 5%
- - 1-(1,3-Benzodioxol-5-yl)propan-2-
one:
- - - 3, 4 Methylenedioxyphenyl-2-
29 32 92 10 Value 5%
propanone
29 32 92 90 - - - Other Value 5%
29 32 93 00 - - Piperonal Value 5%
29 32 94 00 - - Safrole Value 5%
29 32 95 00 - - Tetrahydrocannabinols (all isomers). Value 5%
29 32 99 00 - - Other Value 5%
29.33 Heterocyclic compounds with
nitrogen hetero-atom(s) only.
pyrazole ring (whcther or not
- - Phenazone (antipyrin) and its
29 33 11 00 Value 5%
derivatives
29 33 19 00 - - Other Value 5%
141
Section VI
Chapter 29
HEADING DUTY
NO RATE
imidazole ring (whether or not
29 33 21 00 - - Hydantoin and its derivatives Value 5%
29 33 29 00 - - Other Value 5%
pyridine ring (whether or not
29 33 31 00 - - Pyridine and its salts Value 5%
29 33 32 00 - - Piperidine and its salts Value 5%
- - Alfentanil (INN), anileridine (INN),

bezitramide (INN), bromazepam (INN),
difenoxin (INN), diphenoxylate (INN),
dipipanone (INN), fentayl (INN),
ketobemidone (INN), methlpenidate
29 33 33 00 (INN), pentazocine (INN), pethidine Value 5%
(INN), pethidine (INN), intermediate
A,phencyclidine (INN) (PCP),
phenoperidine (INN), pipradrol (INN),
piritramide (INN), propiram (INN) and
trimperidine (INN); salts thereof
- - Other:
29 33 39 10 - - - 3-Quinoclidinyl benzilate Value 5%
29 33 39 20 - - - Quinoclidinyl-3-or L Value 5%
29 33 39 90 - - - Other Value 5%
- Compounds containing in the
structure a quinoline or isoquinoline
ring-system (whether or not
hydrogenated), not further fused:
29 33 41 00 - - Levorphanol (INN) and its salts Value 5%
29 33 49 00 - - Other Value 5%
- Compounds containing a pyrimidine
ring (whether or not hydrogenated) or
piperazine ring in the structure :
- - Malonylurea (barbituric acid) and its
29 33 52 00 Value 5%
salts
- - Allobarbital (INN), amobarbital
(INN), baebital (INN), butalbital (INN),
butobarbital, cyclobarbital (INN),
methylphenobarbital (INN),
29 33 53 00 Value 5%
pentobarbital (INN), phenobarbital
(INN), secbutabarbital (INN),
secobarbital (INN), and vinylbital (INN);
salts thereof
142
Section VI
Chapter 29
HEADING DUTY
NO RATE
- - Other derivatives of malonylurea
29 33 54 00 Value 5%
(barbituric acid); salts thereof .
- - Loprazolam (INN), mecloqualone
29 33 55 00 (INN), methaqualone (INN), and Value 5%
zipeprol (INN); salts thereof
29 33 59 00 - - Other Value 5%
triazine ring (whether or not
29 33 61 00 - - Melamine Value 5%
29 33 69 00 - - Other Value 5%
- Lactams :
- - 6 - Hexanelactam (epsilon-
29 33 71 00 Value 5%
caprolactam)
- - Clobazam (INN) and methyprylon
29 33 72 00 Value 5%
(INN).
29 33 79 00 - - Other Lactams Value 5%
- Other:
143
Section VI
Chapter 29
HEADING DUTY
NO RATE
- - Alprazolam (INN), camazepam
(INN), chlordiazepoxide (INN),
cloazepam (INN), clorazepate,
delorazepam (INN), diazepam (INN),
estazolam (INN), etgyl loflazepate
(INN), fludiazepam (INN), funitrazepam
(INN), flurazepam (INN), halazepam
29 33 91 00 (INN), lorazepam (INN), lormetazepam Value 5%
(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
- - Other:
- - - Nitrocarbazole, trinitrocarbazole
29 33 99 10 Value 5%
and tetranitrocarbazole
29 33 99 90 - - - Other Value 5%
29.34
Nucleic acids and their salts;
whether or not chemically defined;
other heterocyclic compounds.
29 34 10 00 thiazole ring (whether or not Value 5%
hydrogenated) in the structure
- Compounds containing a
29 34 20 00 benzothiazole ring-system (whether or Value 5%
not hydrogenated), not further fused
- Compounds containing a
29 34 30 00 phenothiazine ring-system (whether or Value 5%
not hydrogenated), not further fused
- Other:
- - Aminorex (INN), brotizolam (INN),
clotiazepam (INN) , dextromoramide
(INN), haloxazolam (INN), ketazolam
(INN), mesocarb (INN), oxazolam
29 34 91 00 Value 5%
(INN), pemoline (INN),
phendimetrazine (INN), phenmetrazine
(INN), and sufentanil (INN); salts
thereof
- - Other:
29 34 99 10 - - - Red phenol Value 5%
29 34 99 90 - - - Other Value 5%
29.35 29 35 00 00 Sulphonamides Value 5%
144
Section VI
Chapter 29
HEADING DUTY
NO RATE
XI.- PROVITAMINS, VITAMINS AND
HORMONES
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 :
29 36 21 00 - - Vitamins ( A ) and their derivatives Free
29 36 22 00 - - Vitamin ( B1) and its derivatives Free
29 36 23 00 - - Vitamin ( B2 ) and its derivatives Free
- - D - or DL- Pantothenic acid (Vitamin
29 36 24 00 Free
B3 or Vitamin B5) and its derivatives
29 36 27 00 - - Vitamin ( C ) and its derivatives Free
29 36 28 00 - - Vitamin ( E ) and its derivatives Free
29 36 29 00 - - Other Vitamins and their derivatives Free
29 36 90 00 - Other, including natural concentrates Free

29.37
Hormones, prostaglandins,
thromboxanes and leukotrienes,
natural or reproduced by synthesis;
derivatives and structural analogues
thereof, including chain modified
polypetides, used primarily as
hormones.
- Polypeptides hormones, protein

hormones and glycoprotein hormones,
their derivatives and structural
analogues:
- - Somatotropin, its derivatives and
29 37 11 00 Free
structural analogues
29 37 12 00 - - Insulin and its salts Free
29 37 19 00 - - Other Free
- Steroidal hormones, their derivatives
and structural analogues:
- - Cortisone, hydrocortisone,
29 37 21 00 prednisone (dehydrocortisone) and Free
prednisolone (dehydrohydrocortisone)
145
Section VI
Chapter 29
HEADING DUTY
NO RATE
- - Halogenated derivatives of
29 37 22 00 Free
corticosteroidal hormones
29 37 23 00 - - Oestrogens and progestogens Free
29 37 29 00 - - Other Free
- Prostaglandins, thromboxanes and
29 37 50 00 leukotrienes, their derivatives and Free
structural analogues
29 37 90 00 - Other Free
XIl.- GLYCOSIDES AND VEGETABLE

ALKALOIDS, NATURAL OR
REPRODUCED BY SYNTHESIS, AND
THEIR SALTS, ETHERS, ESTERS
AND OTHER DERIVATIVES
29.38
Glycosides, natural or reproduced
by synthesis, and their salts, ethers,
esters and other derivatives.
29 38 10 00 - Rutoside (rutin) and its derivatives Value 5%
29 38 90 00 - Other Value 5%
29.39 Vegetable alkaloids, natural or
reproduced by synthesis, and their
salts, ethers, esters and other
derivatives.
- Alkaloids of opium and their
- - Concentrates of poppy straw;
buprenophine (INN),codeine,
dihydocodeine(INN), ethylmorphine,
etorphine(INN), heroin, hydrocodone
29 39 11 00 (INN),hydromrphone(INN) Free
,morphine, nicomorhine(INN),
oxycodone(INN),oxymorphone(INN),
pholcodine(INN), thebacon(INN), and
thebaine; salts thereof
29 39 19 00 - - Other Free
- Alkaloids of cinchona and their
29 39 20 00 Free
derivatives; salts thereof
29 39 30 00 - Caffeine and its salts Free
- Ephedrines and their salts :
29 39 41 00 - - Ephedrine and its salts Free
29 39 42 00 - - Pseudoephedrine (INN) and its salts Free
29 39 43 00 - - Cathine (INN) and its salts" Free
29 39 44 00 - - Norephedrine and its salts Free
29 39 49 00 - - Other Free
146
Section VI
Chapter 29
HEADING DUTY
NO RATE
- Theophylline and aminophylline
(theophylline-ethylene-diamine) and
their derivatives; salts thereof:
29 39 51 00 - - Fenopetylline (INN) and its salts Free
29 39 59 00 - - Other. Free
- Alkaloids of rye ergot and their
29 39 61 00 - - Ergometrine (INN) and its salts Free
29 39 62 00 - - Ergotamine (INN) and its salts Free
29 39 63 00 - - Lysergic acid and its salts Free
29 39 69 00 - - Other Free
- Other:
- - Cocaine, ecgonine. Lvomwtamine,

metamfetamine (INN), metamfetamine
racemate; salt, esters and other
derivatives thereof:
29 39 91 10 - - - Cocaine PROHIBITED
29 39 91 90 - - - Other Free
29 39 99 00 - - Other Free
XIII.- OTHER ORGANIC
COMPOUNDS
29.40
Sugars, chemically pure, other than
sucrose, lactose, maltose,glucose
and fructose; sugar ethers sugar
29 40 00 00 Value 5%
acetals and sugar esters, and their
salts, other than products of
heading 29.37, 29.38 or 29.39.
29.41 Antibiotics
- Penicillins and their derivatives with a

29 41 10 00 Free
penicillanic acid structure; salts thereof
- Streptomycins and their derivatives;
29 41 20 00 Free
salts thereof
- Tetracyclines and their derivatives;
29 41 30 00 Free
salts thereof
- Chloramphenicol and its derivatives;
29 41 40 00 Free
salts thereof
- Erythromycin and its derivatives; salts
29 41 50 00 Free
thereof
29 41 90 00 - Other Free
29.42 29 42 00 00 Other organic compounds. Value 5%
147
Section VI
Chapter 30
Chapter 30
Pharmaceutical products
Notes.
(a) Foods or beverages (such as dietetic, diabetic or fortified foods, food supplements, tonic
beverages and mineral waters), other than nutritional preoarations 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);
“(b) Preparations, such as tablets, chewing gum or patches (transdermal
(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 :
152
Section VI
Chapter 30
(a) Sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or
dental yarns) and sterile tissue adhesives for 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 at the end 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 pharmacaceuticals, that is, pharmaceutical products which are unfit for their original
intended purpose due to, for example, expiry of shelf life; and
(i) Appliances identifiable for ostomy use, that is, colostomy, ileostomy and urostomy pouches cut
to shape and their adhesive wafers or faceplates.
HEADING DUTY
NO 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,
included.
- Extracts of Glands or Other organs
30 01 20 00 Free
or of their secretions
30 01 90 00 - Other Free
153
Section VI
Chapter 30
HEADING DUTY
NO RATE
30.02
Human blood; animal blood
prepared for
therapeutic,prophylactic or
diagnostic uses; antisera , other
blood fractions and modified
immunological products, whether
or not modified or obtained by
means of biotechnological
processes; vaccines, toxins,
cultures of micro-organisms
(excluding yeasts) and similar
products.
- Antisera, other blood fractions and

immunological products, whether or
30 02 10 00 Free
not modified or obtained by means
of biotechnological processes
30 02 20 00 - Vaccines for human medicine Free
30 02 30 00 - Vaccines for veterinary medicine Free
- Other:
30 02 90 10 - - - Saxcitoxine Free
30 02 90 20 - - - Ricine Free
30 02 90 90 - - - Other Free
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.
- Containing Penicillins or derivatives
thereof, with a penicillanic acid
30 03 10 00 Free
structure, or Streptomycins or their
derivatives
30 03 20 00 - containing Other antibiotics Free
- Containing hormones or other
products of heading 29.37 but not
containing antibiotics:
30 03 31 00 - - containing Insulin Free
30 03 39 00 - - Other Free
- Containing alkaloids or derivatives
thereof but not containing hormones
30 03 40 00 Free
or other products of heading 29.37
or antibiotics
30 03 90 00 - Other Free
154
Section VI
Chapter 30
HEADING DUTY
NO RATE
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.
- containing Penicillins or derivatives
thereof, with a penicillanic acid
30 04 10 00 Free
structure, or Streptomycins or their
derivatives
30 04 20 00 - containing Other antibiotics Free
- Containing hormones or other
products of heading No 29.37 but
not containing antibiotics :
30 04 31 00 - - containing Insulin Free
- - containing corticosteroid
30 04 32 00 hormones, their derivatives or Free
strctural analogues
30 04 39 00 - - Other Free
- Containing alkaloids or derivatives
thereof but not containing hormones,
30 04 40 00 Free
other products of heading 29.37 or
antibiotics
- Other medicaments containing
30 04 50 00 vitamins or csther products of Free
heading 29.36
- Other:
30 04 90 10 - - - Medical solutions Free
30 04 90 90 - - - Other Free
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.
- Adhesive dressings and Other
30 05 10 00 Free
articles having an adhesive layer
- Other :
30 05 90 10 - - - Medical cotton Free
155
Section VI
Chapter 30
HEADING DUTY
NO RATE
- - - Wadding, gauze, bandages and
similar articles:
- - - -coated or impregnated with
30 05 90 21 Free
pharmaceutical substances
- - - - Not coated or impregnated

with pharmacentical substances, put
up for retail sale or prepared solely
30 05 90 22 Free
for hospitals, health centres and
ambulances for medical or surgical
purposes
30 05 90 90 - - - Other Free
30.06 Pharmaceutical goods specified
in Note 4 to this Chapter.
- Sterile surgical catgut, similar
sterile suture materials(including
sterile absorbable surgical or dental
yarns) and stcrile 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 absordadle:
- - - Sterile surgical catgut for
30 06 10 10 Free
surgical wound closures
30 06 10 20 - - - Sterile laminaria Free
- - - Sterile absorbable surgical or
30 06 10 30 Free
dental haemostatics
30 06 10 40 - - - Stereilized surgical plasters Free
30 06 20 00 - Blood-grouping reagents Free
- Opacifying preparations for X-ray
examinations: cliagnostic reagents
30 06 30 00 Free
designed to be administered to the
patient
- Dental cements and other dental
30 06 40 00 Free
fillings; bone recmastruction cements
30 06 50 00 - First-aid boxes and kits Free
- Chemical contraceptive
preparations based on hormones, on
30 06 60 00 Free
other products of heading 29.37 or
on spermicides
156
Section VI
Chapter 30
HEADING DUTY
NO RATE
- Gel preparations designwd to be
used in human or veterinary
medicine as a lubricant for parts of
30 06 70 00 the body for surgical operations or Free
physical examinations or as a
couplling agent between the body
and medical instruments
- Other :
- - Appliances identifiable for ostomy
30 06 91 00 Free
use
30 06 92 00 - - Waste pharmaceuticals Free
157
Section VI
Chapter 31
Chapter 31
Fertilisers
Notes.
(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 3l.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 nitratc;
(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.
158
Section VI
Chapter 31
(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.O5 :
(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.
HEADING DUTY
NO RATE
31.01 Animal or vegetable fertilisers,
whether or not mixed together or
chemically treated; fertilisers
31 01 00 00 Value 5%
produced by the mixing or
chemical treatment of animal or
vegetable products.
31.02 Mineral or chemical fertilisers,
nitrogenous.
- Urea, whether or not in aqueous
31 02 10 00 Value 5%
solution
- Ammonium sulphate; double salts
and mixtutures of ammonium
sulphate and ammonium nitrate :
31 02 21 00 - - Ammonium sulphate Value 5%
31 02 29 00 - - Other Value 5%
- Ammonium nitrate, whether or not
31 02 30 00 Value 5%
in aqueous solution
- Mixtures of Ammonium nitrate with
31 02 40 00 calcium carbonate or Other Value 5%
inorganic non-fertilising substances
31 02 50 00 - Sodium nitrate Value 5%
- Double salts and Mixtures of
31 02 60 00 calcium nitrate and Ammonium Value 5%
nitrate
159
Section VI
Chapter 31
HEADING DUTY
NO RATE
- Mixtures of Urea and Ammonium
31 02 80 00 nitrate in aqueous or ammoniacal Value 5%
solution
- Other, including Mixtures not
31 02 90 00 specified in the foregoing Value 5%
subheadings
phosphatic.
31 03 10 00 - Superphosphates Value 5%
- Other :
31 03 90 10 - - - Bicalcium Phosphate Value 5%
31 03 90 20 - - - Decomposed calcium phosphate Value 5%
- - - Natural, heat treated, calcined
31 03 90 30 Value 5%
ammonium Phosphate
- - - Mixtures of fertilizers mentioned
31 03 90 40 above with no account being taken of Value 5%
the fluorine content
31 03 90 90 - - - Other Value 5%
potassic.
31 04 20 00 - Potassium chloride Value 5%
31 04 30 00 - Potassium sulphate Value 5%
- Other :
- - - Magnesium and potassium Bi-
31 04 90 10 Value 5%
sulphate
31 04 90 30 - - - potassium salts Value 5%
- - - Mixtures of the fertilizers
31 04 90 40 mentioned above regardless of the Value 5%
potassium oxide content
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.
- Goods of this Chapter in tablets or

31 05 10 00 similar forms or in packages of a Value 5%
gross weight not exceeding 10 kg
- Mineral or chemical Fertilisers
containing the three fertilising
31 05 20 00 Value 5%
elements nitrogen, phosphorus and
potassium
160
Section VI
Chapter 31
HEADING DUTY
NO RATE
- Diammonium
31 05 30 00 hydrogenorthophosphate Value 5%
(diammonium phosphate)
- Ammonium
dihydrogenorthophosphate
(monoammonium Phosphate) and
31 05 40 00 Value 5%
Mixtures thereof with Diammonium
hydrogenorthophosphate
(Diammonium Phosphate)
- Other Mineral or chemical

fertilisers containing the two
fertilising elements nitrogen and
phosphorus :
- - Containing nitrates and

31 05 51 00 Value 5%
phosphates
31 05 59 00 - - Other Value 5%
- Mineral or chemical Fertilisers
31 05 60 00 containing the twn fertilising Value 5%
elements phosphorus and potassium
31 05 90 00 - Other Value 5%
161
Section VI
Chapter 32
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.
(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 f'or
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.
HEADING DUTY
NO RATE
32.01 Tanning extracts of vegetable
origin; tannins and their salts,
ethers, esters and other
derivatives.
32 01 10 00 - Quebracho extract Value 5%
32 01 20 00 - Wattle extract Value 5%
32 01 90 00 - Other Value 5%
162
Section VI
Chapter 32
HEADING DUTY
NO RATE
32.02
Synthetic organic tanning
substances; inorganic tanning
substances; tanning preparations,
whether or not containing natural
tanning substances; enzymatic
preparations for pre-tanning.
32 02 10 00 - Synthetic organic tanning substances Value 5%

32 02 90 00 - Other Value 5%
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.
- - - Of vegetble origin :
32 03 00 11 - - - - Natural indigo Value 5%
32 03 00 19 - - - - Other Value 5%
32 03 00 20 - - - Of animal origin Value 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 :
- - Disperse dyes and preparations

32 04 11 00 Value 5%
based thereon
- - Acid dyes, whether or not

premetallised, and preparations based
32 04 12 00 Value 5%
thereon; mordant dyes and
preparations based thereon
- - Basic dyes and preparations based

32 04 13 00 Value 5%
thereon
163
Section VI
Chapter 32
HEADING DUTY
NO RATE
- - Direct dyes and preparations
32 04 14 00 Value 5%
based thereon
- - Vat dyes (including those usable in
32 04 15 00 that state as pigments) and Value 5%
preparations based thereon
- - Reactive dyes and preparations
32 04 16 00 Value 5%
based thereon
- - pigments and preparations based
32 04 17 00 Value 5%
thereon
- - Other, including mixtures of
32 04 19 00 colouring matter of two or more of the Value 5%
subheadings Nos. 3204.11 to 3204.19
- Synthetic organic products of a
32 04 20 00 kind used as fluorescent brightening Value 5%
agents
- Other :
32 04 90 10 - - - Synthetic indigo Value 5%
32 04 90 90 - - - Other Value 5%
32.05 Colour lakes; preparations as
32 05 00 00 specified in Note 3 to this Chapter Value 5%
based on colour lakes.
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 :
- - Containing 80% or more by weight
32 06 11 00 of titanium dioxide calculated on the Value 5%
dry weight
32 06 19 00 - - Other Value 5%
- Pigments and preparations based on
32 06 20 00 Value 5%
chromium compounds
- Other colouring matter and other
preparations :
- - Ultramarine and preparations
32 06 41 00 Value 5%
based thereon
- - Lithopone and Other pigments and
32 06 42 00 Value 5%
preparations based on zinc sulphide
32 06 49 00 - - Other Value 5%
164
Section VI
Chapter 32
HEADING DUTY
NO RATE
- Inorganic products of a kind used
32 06 50 00 Value 5%
as iuminophores
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.
- Prepared pigments, Prepared

32 07 10 00 opacifiers, Prepared colours and Value 5%
similar preparations
- Vitrifiable enamels and glazes,
32 07 20 00 engobes (slips) and similar Value 5%
preparations
32 07 30 00 - Liquid lustres and similar preparations Value 5%
- Glass frit and other glass, in the form
32 07 40 00 Value 5%
of powder, gtanules or flakes
32.08
Paints and varnishes (including
enamels and lacquers) based on
synthetic polymers or chemically
modi ied natural polymers,
dispersed or dissolved in a non-
aqueous medium; solutions as
defined in Note 4 to this Chapter.
- Based on polyesters :
32 08 10 10 - - - Varnish Value 5%
32 08 10 90 - - - Other Value 5%
- Based on acrylic or vinyl polymers:
32 08 20 10 - - - Varnish Value 5%
32 08 20 90 - - - Other Value 5%
- Other :
32 08 90 10 - - - Varnish Value 5%
32 08 90 90 - - - Other Value 5%
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.
- Based on acrylic or vinyl polymers :
165
Section VI
Chapter 32
HEADING DUTY
NO RATE
32 09 10 10 - - - Varnish Value 5%
32 09 10 90 - - - Other Value 5%
- Other :
32 09 90 10 - - - Varnish Value 5%
32 09 90 90 - - - Other Value 5%
32.10 Other paints and varnishes
(inctuding enamets, lacquers and
distempers); prepared water
pigments of a kind used for
finishing leather.
32 10 00 10 - - - Varnish Value 5%
- - - Prepared water pigments for
32 10 00 20 Value 5%
finishing leafher
32 10 00 90 - - - Other Value 5%
32.11 32 11 00 00 Prepared driers. Value 5%
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.
32 12 10 00 - Stamping foils Value 5%
- Other :
- - - Dyes and other colouring matters
32 12 90 10 put up in forms or packings for retail Value 5%
sale
32 12 90 90 - - - Other Value 5%
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.
- Colours in sets :
32 13 10 10 - - - Modifying tints Value 5%
32 13 10 90 - - - Other Value 5%
32 13 90 00 - Other Value 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.
166
Section VI
Chapter 32
HEADING DUTY
NO RATE
- Glaziers'putty, grafting putty, resin
cements, caulking compounds and
other mastics; painters' fillings :
- - - Oil- based mastics for glazier`s
32 14 10 10 Value 5%
putty
- - - Mastics based on wax for grafting
32 14 10 20 putty and fillings for coating barrels, Value 5%
casks,etc.
32 14 10 30 - - - Resin mastics for technical uses Value 5%
- - - Water-glass based mastics used

to seal sparking plugs, engine blocks
32 14 10 40 Value 5%
and sumps, exhaust pipes, radiators,
etc, and to fill or stop certain joints
- - - Zinc oxychloride-based mastics

32 14 10 50 Value 5%
for caulking wood, ceramics, etc
- - - Magnesium oxychloride -based

32 14 10 60 mastics for filling cracks in wooden Value 5%
articles
- - - Sulphur-based mastics used as

32 14 10 70 Value 5%
hard filling and for fixing pieces in place
- - - Plastic-based mastics used to

32 14 10 80 prevent leakage in joints and to seal Value 5%
flooring surfaces,.. etc
- - - Othre :
- - - - Zinc oxide and glycerol-based

mastics used for manufacturing acid-
32 14 10 91 resistant coatings, fixing metal pieces Value 5%
to porcelain articles and for joining
tubes
- - - - Rubber-based mastics used

,after adding a hardener, for making
32 14 10 92 Value 5%
flexible protective coatings and for
caulking ships
- - - - Composed sealing waxes, used

for caulking cracks, preventing
32 14 10 93 Value 5%
leakage in glass containers, and
sealing documents, etc
167
Section VI
Chapter 32
HEADING DUTY
NO RATE
- - - - Filling mastics for preparing
surfaces for painting by levelling out
32 14 10 94 irregularitis and filling in cracks and Value 5%
holes, the paint being applied after
they have been dried and polished
32 14 10 99 - - - - Other Value 5%
32 14 90 00 - Other Value 5%
32.15 Printing ink, writing or drawing
ink and other inks, whether or not
concentrated or solid.
- Printing ink :
32 15 11 00 - - Black Value 5%
32 15 19 00 - - Other Value 5%
- Other :
32 15 90 10 - - - Writing and drawing ink Value 5%
32 15 90 20 - - - For copying Value 5%
32 15 90 30 - - - For ballpoint pens Value 5%
32 15 90 40 - - - For duplicating machines Value 5%
32 15 90 50 - - - For stamping pads Value 5%
32 15 90 60 - - - For typewriter ribbons Value 5%
32 15 90 70 - - - For marking Value 5%
32 15 90 80 - - - Invisible ink Value 5%
32 15 90 90 - - - Other Value 5%
168
Section VI
Chapter 33
Chapter 33
Essential oils and resinoids; perfumery, cosmetic or toilet preparations
Notes.
(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, inrer
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.
HEADING DUTY
NO 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 :

33 01 12 00 - - Of orange Value 5%
33 01 13 00 - - Of lemon Value 5%
33 01 19 00 - - Other Value 5%
- Essential oils other than those of
citrus fruit:
33 01 24 00 - - Of peppermint (Mentha piperita) Value 5%
33 01 25 00 - - Of other mints Value 5%
33 01 29 00 - - Other Value 5%
- Resin ornamental "resinoids" :
169
Section VI
Chapter 33
HEADING DUTY
NO RATE
33 01 30 10 - - -Wood resinoid (Dehn Al- Oud ) Value 5%
33 01 30 90 - - - Other Value 5%
- Other:
- - - Aqueous distillates and
aqueous solutions of essential oils :
33 01 90 11 - - - - For medicial purposes Value 5%
33 01 90 12 - - - - Cade water (kady) Value 5%
33 01 90 13 - - - - Rose water Value 5%
33 01 90 14 - - - - Flower water Value 5%
33 01 90 16 - - - - Pollen water Value 5%
- - - - Other aqueous solutions of
33 01 90 17 Value 5%
essential oils
33 01 90 19 - - - - Other Value 5%
33 01 90 90 - - - Other Value 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.
- Of a kind used in the food or drink
33 02 10 00 Value 5%
industries
33 02 90 00 - Other Value 5%
33.03 Perfumes and toilet waters .
33 03 00 10 - - - Perfumes, Liquid or solid Value 5%
33 03 00 20 - - - Eau de colonge Value 5%
33 03 00 90 - - - Other Value 5%
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.
33 04 10 00 - Lip make-up preparations Value 5%
33 04 20 00 - Eye make-up preparations Value 5%
- Manicure or pedicure preparations :
33 04 30 10 - - - Nail polishes and varnishes Value 5%
33 04 30 20 - - - Nail varnish removers Value 5%
33 04 30 90 - - - Other Value 5%
- Other :
170
Section VI
Chapter 33
HEADING DUTY
NO RATE
- - Powders, whether or not
compressed :
33 04 91 10 - - - Baby powders Value 5%
33 04 91 90 - - - Other Value 5%
- - Other :
33 04 99 10 - - - Toilet vinegar Value 5%
33 04 99 20 - - - Suntan preparations Value 5%
33 04 99 30 - - - Skin softening preparations Value 5%
- - - Preparations for face make-up
33 04 99 40 Value 5%
and make-up removers
33 04 99 90 - - - Other Value 5%
33.05 Preparations for use on the hair .
33 05 10 00 - Shampoos Value 5%
- preparations for permanent waving
33 05 20 00 Value 5%
or straightening
33 05 30 00 - Hair lacquers Value 5%
- Other :
33 05 90 10 - - - Hair Oil Value 5%
33 05 90 20 - - - Hair creams Value 5%
33 05 90 30 - - - Hair dyes Value 5%
33 05 90 90 - - - Other Value 5%
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 .
- Dentifrices :
33 06 10 10 - - - Toothpastes Value 5%
33 06 10 20 - - - Denture cleaners Value 5%
33 06 10 90 - - - Other Value 5%
- Yarn used to clean between the
33 06 20 00 Value 5%
teeth (dental floss)
- Other :
- - - Mouth washes and oral
33 06 90 10 Value 5%
perfumes
33 06 90 20 - - - Denture fixing preparations Value 5%
33 06 90 90 - - - Other Value 5%
171
Section VI
Chapter 33
HEADING DUTY
NO RATE
33.07
Pre-shave, shaving or after-shave
preparations, personal
deodorants, bath preparations,
depilatories and other perfumery,
cosmetic or toilet preparations,
included; prepared room
deodorisers, whether or not
perfumed or having disinfectant
properties.
- Pre-shave, shaving or after-shave

preparations :
33 07 10 10 - - - Shaving cream and foam Value 5%
33 07 10 90 - - - Other Value 5%
- Personal deodorants and
33 07 20 00 Value 5%
antiperspirants
- Perfumed bath salts and Other
33 07 30 00 Value 5%
bath preparations
- Preparations for perfuming or
deodorizing rooms, including
odoriferous preparations used during
religious rites :
- - " Agarbatti " and other
odoriferous preparations which
operate by burning :
33 07 41 10 - - - Liquid Value 5%
33 07 41 20 - - - Powdered Value 5%
33 07 41 30 - - - Incense sticks Value 5%
33 07 41 90 - - - Other Value 5%
- - Other :
33 07 49 10 - - - In spraying containers Value 5%
- - - Activated carbon, used as
33 07 49 20 Value 5%
deodorisers for refrigerators, cars, etc
33 07 49 90 - - - Other ‫‏‬ Value 5%
- Other :
33 07 90 10 - - - Depilatories Value 5%
- - - Perfumed paper, paper
33 07 90 20 impregnated or coated with cosmetics Value 5%
and perfumed sachets
- - - Solutions for contact lenses or
33 07 90 40 Value 5%
artifical eyes
- - - Cosmetic and toilet
33 07 90 50 Value 5%
preparations for animals
33 07 90 90 - - - Other Value 5%
172
Section VI
Chapter 34
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.
(a) Edible mixtures or preparations of animal or vegetable fats or oils of a kind used as mould
release preparations (heading No. 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.- ln 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.).
173
Section VI
Chapter 34
HEADING DUTY
NO 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 covcred with
soap or detergent:
- - For Toilet use (including medicated

products ) :
34 01 11 30 - - - Shaving Soap Value 5%
34 01 11 40 - - - Medicated Soap Value 5%
34 01 11 50 - - - Disinfectant Soap Value 5%
- - - Paper, wadding, felt and
nonwovens, impregnated or covered with
34 01 11 70 Value 5%
Soap or detergent,whether or not
Perfumed
- - - Toilet soaps, whether or not

34 01 11 80 coloured ,perfumed, abrasive or Value 5%
disinfectant (e.g. Lux, Camay, etc)
34 01 11 90 - - - Other Value 5%
- - Other :
34 01 19 20 - - - Rosin or tall oil soaps Value 5%
- - - Industrial soap prepared for special
34 01 19 30 Value 5%
purposes
- - - Paper, wadding, felt and
nonwovens, impregnated or covered with
34 01 19 40 Value 5%
soap or detergent, whether or not
perfumed
34 01 19 90 - - - Other Value 5%
- Soap in Other forms :
34 01 20 10 - - - Powder Value 5%
174
Section VI
Chapter 34
HEADING DUTY
NO RATE
34.01 34 01 20 20 - - - Paste Value 5%
34 01 20 30 - - - Aqueous Value 5%
Soap; organic surface-active products
34 01 20 90 - - - Other Value 5%
and preparations for use as soap, in
-the
Organic
form suface-
of bars,active
cakes,products
moulded and
preparations for washing
pieces or shapes, the skin,
whether or notin
34 01 30 00 the form of liguid or cream and
containing soap; organic surface- put for Value 5%
retail sale,
active whether
products andorpreparations
not containingfor
soap
34.02 or cream and put up for retail sale,
-whether
Organicor not containing
surface-active soap;
agents
paper,
(otherwadding,
than soap); feltsurface-active
and nonwovens,
impregnated,
preparations,coatedwashing or covered with
preparations
(includingsoap or detergent.
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 :
34 02 11 00 - - Anionic Value 5%
34 02 12 00 - - Cationic Value 5%
34 02 13 00 - - Con-ionic Value 5%
34 02 19 00 - - Other Value 5%
- preparations put up for retail sale :
- - - Surface- active agets (e.g. Clorox .
34 02 20 10 Value 5%
. .etc)
- - - Washing preparations :
34 02 20 21 - - - - Dry-powdered (e.g.Tide … etc.) Value 5%
34 02 20 22 - - - - Liquid Value 5%
34 02 20 29 - - - - Other Value 5%
34 02 90 00 - Other Value 5%
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 .
175
Section VI
Chapter 34
HEADING DUTY
NO RATE
34.01 - Containing petroleum oils or oils
obtained from biturninous
Soap; organic minerals
surface-active :
products
-and
- Preparations
preparations for for
theuse
treatment of in
as soap,
34 03 11 00 textile materials, leather, furskin
the form of bars, cakes, moulded or Other Value 5%
materials
- -containing
Other : soap; organic surface-
- - - Lubricating
active productspreparations designed
and preparations for
34 03 19 10 Value 5%
to reduce friction
- or
- - cream and put
Lubricating up for retail
preparations usedsale,
in
34 03 19 20 Value 5%
wire-drawing
34 03 19 30 paper, wadding,
- - - Cutting oils felt and nonwovens, Value 5%
34 03 19 40 soap
- - - Bolts or nutsorrelease
detergent.
preparations Value 5%
- - - Anti-rust and Anti-corrosion

34 03 19 50 Value 5%
preparations
34 03 19 90 - - - Other Value 5%
- Other :
- - Preparations for the treatment of
34 03 91 00 textile materials, leather, furskins or other Value 5%
materials
34 03 99 00 - - Other Value 5%
34.04
Artificial waxes and prepared waxes.
- Of poly(oxyethylene)(polyethylene
34 04 20 00 Value 5%
glycol)
- Other :
34 04 90 10 - - - Stamping wax Value 5%
34 04 90 90 - - - Other Value 5%
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.
- Polishes, creams and similar

34 05 10 00 Value 5%
preparations for footwear or leather
176
Section VI
Chapter 34
HEADING DUTY
NO RATE
34.01
- Polishes, creams and similar
preparations
Soap; organic forsurface-active
the maintenance of
products
34 05 20 00 Value 5%
wooden furniture, floors
and preparations or Other
for use as soap, in
woodwork
the form of bars, cakes, moulded
- Polishes and soap;
containing similar organic
preparations for
surface-
34 05 30 00 Value 5%
coachwork, Other than
active products metal Polishesfor
and preparations
- Scouring pastes and Powders and
34 05 40 00 or cream andpreparations
put up for retail sale, Value 5%
Other Scouring
- Other :
paper, wadding, felt and nonwovens,
34 05 90 10 - - - Glass and mirror polishes Value 5%
34 05 90 20 - - - Metal polishes Value 5%
soap or detergent.
34 05 90 90 - - - Other Value 5%
34.06 34 06 00 00 Candles, tapers and the like. Value 5%
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
suphate).
34 07 00 10 - - - Dental wax Value 5%

- - - Preparations for use in dentisty,
34 07 00 20 with a basis of plaster (of calcined Value 5%
gypsum or calcium sulphate)
- - - Modelling pastes for children's
34 07 00 30 Value 5%
amusement
34 07 00 90 - - - Other Value 5%
177
Section VI
Chapter 35
Chapter 35
Albumlnoidal substances; modified starches; glues; enzymes
Notes.
(a) Yeasts (heading 21.02);
(b) Blood fractions (other than blood albumin not prepared for therapeutic or ptophylactic 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 degradatiun 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.
HEADING DUTY
NO RATE
35.01 Casein, caseinates and other
casein derivatives; casein glues.
35 01 10 00 - Casein Value 5%
- Other :
35 01 90 10 - - - Casein glues Value 5%
35 01 90 90 - - - Other Value 5%
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 :
35 02 11 00 - - Dried Value 5%
35 02 19 00 - - Other Value 5%
- Milk albumin, including
35 02 20 00 concentrates of two or more whey Value 5%
proteins
35 02 90 00 - Other Value 5%
179
Section VI
Chapter 35
HEADING DUTY
NO RATE
35.03
Gelatin (including gelatin in
sheets, whether or not surface-
worked or coloured) and gelatin
derivatives; isinglass; other glues
of animal origin,excluding casein
glues of heading 35.01.
35 03 00 10 - - - Gelatin and its derivatires Value 5%

35 03 00 90 - - - Other Value 5%
35.04
Peptones and their derivatives;
other protein substances and
their derivatives, not elsewhere
specified or included; hide
powder, whether or not chromed.
35 04 00 10 - - - Peptones and their derivatives Value 5%

35 04 00 90 - - - Other Value 5%
35.05 Dextrins and other modified
starches (for example,
pregelatinised or esterified
starches); glues based on
starches, or on dextrins or other
moditied starches.
- Dextrins and Other modified
starches :
35 05 10 10 - - - Dextrin Value 5%
35 05 10 20 - - - Pregelatinised or swelling starch Value 5%
35 05 10 30 - - - Etherified or esterified starches Value 5%

35 05 10 40 - - - Soluble starch (amylogen) Value 5%
35 05 10 90 - - - Other Value 5%
- Glues :
35 05 20 10 - - - Dextrin glue Value 5%
35 05 20 20 - - - Starch glues Value 5%
- - - Glues consisting of untreated
starch,borax and water-soluble
35 05 20 30 cellulose derivatives or consisting of Value 5%
untreated starch,borax and starch
ethers
35 05 20 90 - - - Other Value 5%
180
Section VI
Chapter 35
HEADING DUTY
NO RATE
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.
- Products suitable for use as glues

or adhesives put up for retail sale as
35 06 10 00 Value 5%
glues or adhesives, not exceeding a
net weight of 1 kg
- Other :
- - Adhesives based on polymers of
35 06 91 00 Value 5%
headings 39.01 to 39.13 or on rubber
35 06 99 00 - - Other Value 5%
35.07
Enzymes; prepared enzymes not
elsewhere specifted or included .
- Rennet and concentrates thereof :
35 07 10 10 - - - Calves rennets Value 5%
35 07 10 90 - - - Other Value 5%
- Other :
- - - Enzymatic preparations used as
35 07 90 10 Value 5%
meat tenderizers
- - - Enzymatic preparations for
35 07 90 20 Value 5%
purifing fruit juices
- - - Enzymatic preparations for
35 07 90 30 Value 5%
desizing textiles
35 07 90 40 - - - Pancreatic Enzymes Value 5%
35 07 90 50 - - - Pepsin enzymes Value 5%
35 07 90 60 - - - Malt enzymes Value 5%
35 07 90 90 - - - Other Value 5%
181
Section VI
Chapter 36
Chapter 36
Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible
preparations
Notes.
I .- 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 cigarettc or
similar lighters and of a capacity not exceeding 300 cm3 ; and
(c) Resin torches, firelighters and the like.
HEADING DUTY
NO RATE
36.01 36 01 00 00 Propellen powders. Value 5%
36.02 Prepared explosives, other than
36 02 00 00 Value 5%
propellent powders.
36.03 Safety fuses; detonating fuses;
percussion or detonating caps;
igniters; electric detonators.
- - - Percussion or detonating caps;
36 03 00 10 Value 5%
igniters; electric detonators
- - - Safety fuses and detonating
36 03 00 90 Value 5%
fuses
36.04 Fireworks, signalling flares, rain
rockets, fog signals and Other
pyrotechnic articles.
- Fireworks:
36 04 10 10 - - - For children Value 5%
36 04 10 20 - - - For festivals and celebrations Value 5%
36 04 90 00 - Other Value 5%
36.05 Matches, other than pyrotechnic
36 05 00 00 Value 5%
articles of heading 36.04.
36.06 Ferro-cerium and other
pyrophoric alloys in all forms;
articles of combustible materials
as specified in Note 2 to this
Chapter.
- Liquid or liquefied-gas fuels in
containers of a kind used for filling or
36 06 10 00 refilling cigarette or similar lighters Value 5%
and of a capacity not exceeding 300
cm3
- Other :
182
Section VI
Chapter 36
HEADING DUTY
NO RATE
36 06 90 10 - - - Ligther flints Value 5%
36 06 90 90 - - - Other Value 5%
183
Section VI
Chapter 37
Chapter 37
Photographic or cinematographic goods
Notes.
I.- 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 mdirectly, by the action of light or other forms of radiation on photosensihve
surfaces.
HEADING DUTY
NO RATE
37.01
Photographic plates and film in
the flat, sensitised, unexposed, of
any material other than paper,
paperboard or textiles; instant
print tilm in the flat, sensitised,
unexposed, whether or not in
packs.
37 01 10 00 - For X-ray Value 5%
37 01 20 00 - Instant print film Value 5%
- Other plates and film, with any side
37 01 30 00 Value 5%
exceeding 255 mm
- Other :
- - For colour photography
37 01 91 00 Value 5%
(polychrome)
37 01 99 00 - - Other Value 5%
37.02
Photographic film in rolls,
sensitised, unexposed, of any
material other than paper,
paperboard or textiles; instant print
film in rolls, sensitised, unexposed.
37 02 10 00 - For X-ray Value 5%

- Other film, without perforations, of a
width not exceeding 105 mm :
- - For colour photography
37 02 31 00 Value 5%
(polychrome)
37 02 32 00 - - Other, with silver halide emulsion Value 5%
37 02 39 00 - - Other Value 5%
- Other film, without perforations, of a
width exceeding 105 mm :
- - Of a width exceeding 610 mm and
37 02 41 00 of a length exceeding 200 m, for colour Value 5%
photography (polychrome)
37 02 42 00 of a length exceeding 200 m, other Value 5%
than for colour photography
37 02 43 00 Value 5%
of a length not exceeding 200 m
183
Section VI
Chapter 37
HEADING DUTY
NO RATE
- - Of a width exceeding 105 mm but
37 02 44 00 Value 5%
not exceeding 610 mm
- Other film,for colour
photography(polychrome) :
37 02 52 00 - - Of a width not exceeding 16 mm Value 5%
37 02 53 00 not exceeding 35 nun and of a length Value 5%
not exceeding 30 m, for slides
not exceedin 35 mm and of a length
37 02 54 00 Value 5%
not exceeding 30 m, other than for
slides
37 02 55 00 not exceeding 35 mm and of a length Value 5%
exceeding 30 m
37 02 56 00 - - Of a width exceeding 35 mm Value 5%
- Other :
37 02 96 00 Value 5%
of a length not exceeding 30 m
- - Of a width exceeding 35 mm and of

37 02 97 00 Value 5%
a length exceeding 30 m
37 02 98 00 - - Of a width exceeding 35 mm Value 5%
37.03
Photographic paper, paperboard
and texdles, sensitised unexposed.
37 03 10 00 - In rolls of a width exceeding 610 mm Value 5%

- Other, for colour photography
37 03 20 00 Value 5%
(polychrome)
37 03 90 00 - Other Value 5%
37.04 Photographic plates, film, paper,
37 04 00 00 paperboard sad texdles, exposed Value 5%
but not developed.
37.05 Photographic plates and tilm,
exposed and developed, other than
cinematographic film.
37 05 10 00 - For offset reproduction Value 5%
37 05 90 00 - Other Value 5%
37.06 Cinematographic film, exposed and
developed, whether or not
incorporating sound track or
consisting only of sound track.
- Of a width of 35 mm or more :
184
Section VI
Chapter 37
HEADING DUTY
NO RATE
- - - Cultural, scientific, agricultural,
37 06 10 10 Value 5%
health or educational films
37 06 10 90 - - - Other Value 5%
- Other :
- - - Cultural, scientific, agricultural,
37 06 90 10 Value 5%
health or educational films
37 06 90 90 - - - Other Value 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.
37 07 10 00 - Sensitising emulsions Value 5%
- Other :
37 07 90 10 - - - Developers Value 5%
37 07 90 20 - - - Fixers Value 5%
37 07 90 30 - - - Intensifiers and reducers Value 5%
37 07 90 40 - - - Toners Value 5%
37 07 90 50 - - - Cleaning agents Value 5%
37 07 90 90 - - - Other Value 5%
185
Section VI
Chapter 38
Chapter 38
Miscellaneous chemical products
Notes.
(a) Separate chemically defined elements or compounds with the exception of the following:
(1) Artificial graphite (heading 38.01 );

(2) Insecticides rodenticides, funpigides, herbicides, anti-sproutirg 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), containinig 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 expreession "certfied 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 referncing purposes.
(B) With the exception of the products of Chapter 28 or 29, for the classification of certified
refrence 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
186
Section VI
Chapter 38
(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 damaged or discarded articles. The term "municipal", however, does not cover :
(a) lndividual 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 appropropriate
headings of the Nomenclature;
(b) lndustrial 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
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 reserch, diagnosis, treatment
or other medical, surgical, dental or veterinary procedures, which often contaain pathogens and
pharmaceures (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.”.
187
Section VI
Chapter 38
Subheading Note.
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,
whetger or not inteded for recovery of the solvents."
188
Section VI
Chapter 38
HEADING DUTY
NO H.S CODE DESCRIPTION UINT
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.
38 01 10 00 - Artificial graphite Value 5%
38 01 20 00 - Colloidal or semi-Colloidal graphite Value 5%
- Carbonaceous pastes for electrodes

38 01 30 00 Value 5%
and similar pastes for furnace linings
- Other :
- - - Mixtures of graphite and mineral
38 01 90 10 Value 5%
oils
38 01 90 90 - - - Other Value 5%
38.02 Activated carbon; activated
natural mineral products; animal
black, including spent animal
black.
38 02 10 00 - Activated carbon Value 5%
38 02 90 00 - Other Value 5%
38.03 38 03 00 00 Tall oil, whether or not refined. Value 5%
38.04
Residual lyes from the
manufacture of wood pulp,
whether or not concentrated,
38 04 00 00 Value 5%
desugared or chemically treated,
including lignin sulphonates, but
excluding tall oil of heading 38.03.
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.
- Gum, wood or sulphate turpentine
38 05 10 00 Value 5%
oils
38 05 90 00 - Other Value 5%
38.06
Rosin and resin acids, and
derivatives thereof; rosin spirit and
rosin oils; run gums.
38 06 10 00 - Rosin and Resin acids Value 5%
189
Section VI
Chapter 38
HEADING DUTY
RATE
- Salts of rosin, of resin acids or of
38 06 20 00 derivatives of rosin or resin acids, other Value 5%
than salts of rosin adducts
38 06 30 00 - Ester gums Value 5%
38 06 90 00 - Other Value 5%
38.07 Wood tar; wood tar oils; wood
creosote; wood naphtha;
vegetable pitch; brewers' pitch
38 07 00 00 Value 5%
and similar preparations based on
rosin, resin acids or on vegetable
pitch.
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).
- Goods specified in Subheading Note
38 08 50 00 Value 5%
(1) to this Chapter
- Other:
- - Insecticides
- - - Containing bomomethane (methyl

38 08 91 10 Value 5%
bromide) or bromochloromethane
38 08 91 90 - - - Other Value 5%
- - Fungicides:
- - - Containing Bromomithan (methyl

38 08 92 10 Value 5%
38 08 92 90 - - - Other Value 5%
- - Herbicides, anti-sprouting products
and plant-growth regulators:
- - - Containing bromomethane (methyl

38 08 93 10 Value 5%
38 08 93 90 - - - Other Value 5%
- - Disinfectants:
- - - Containing Bromomithan (methyl

38 08 94 10 Value 5%
38 08 94 90 - - - Other Value 5%
190
Section VI
Chapter 38
HEADING DUTY
RATE
- - Other:
- - - Containing bromomethane
38 08 99 10 (methyl bromide) or Value 5%
bromochloromethane
38 08 99 90 - - - Other Value 5%
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
- With a basis of amylaceous

substances:
38 09 10 10 - - - Ironing starch (e.g. Merito) Value 5%
38 09 10 90 - - - Other Value 5%
- Other :
- - Of a kind used in the textile or like
industries :
- - - Softening agents of a kind used

38 09 91 10 Value 5%
on clothes and towels (e.g.Lenor,..etc)
38 09 91 90 - - - Other Value 5%
- - Of a kind used in the paper or like
38 09 92 00 Value 5%
industries
- - Of a kind used in the leather or like
38 09 93 00 Value 5%
industries
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
weliding electrodes or rods.
- Pickling preparations for metal

surfaces; soldering brazing or welding
38 10 10 00 Value 5%
powders and pastes consisting of
metal and other materials
38 10 90 00 - Other Value 5%
191
Section VI
Chapter 38
HEADING DUTY
RATE
38.11
Anti-knock preparations,
oxidation inhibitors, gum
inhihitors, 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 :
38 11 11 00 - - Based on lead compounds Value 5%
38 11 19 00 - - Other Value 5%
- Additives for lubricating oils :
- - Containing petroleum oils or oils
38 11 21 00 Value 5%
obtained from bituminous minerals
38 11 29 00 - - Other Value 5%
38 11 90 00 - Other Value 5%
38.12 Prepared rubber accelerators;
compound plasticisers for rubber
or plastics, not elsewhere
specitied or included; anti-
oxidising preparations and other
compound stabilisers for rubber
or plastics .
38 12 10 00 - Prepared rubber accelerators Value 5%
- Compound plasticisers for rubber or
38 12 20 00 Value 5%
Plastics
- Anti-oxidising preparations and Other
38 12 30 00 Compound stabilisers for rubber or Value 5%
Plastics
38.13
Preparations and charges for fire-
extinguishers; charged fire-
extinguishing grenades.
- - - Containing
bromochlorodifluoromethane,
38 13 00 10 Value 5%
bromotrifluoromethane or
dibromoetrafluoroethanes
- - - Containing methane, ethane or
38 13 00 20 propyne hydrobromofluorocarbonates Value 5%
(HBFCs)

38 13 00 30 propyne hydrobromochlorocarbonates Value 5%
(HCFCs)
38 13 00 40 - - - Containing bromochloromethane Value 5%
192
Section VI
Chapter 38
HEADING DUTY
RATE
38 13 00 90 - - - Other Value 5%
38.14 Organic composite solvents and
thinners, not elsewhere specified
or included; prepared paint or
varnish removers.
- - - Contain methane, ethane or
Propyne export licensing carbonate
38 14 00 10 Value 5%
(CFCs), and was home to the seizure
export licensing carbonate (HCFCs)

38 14 00 20 propyne hydrochlorofuorocarbonates Value 5%
(HCFCs), but not containing (CFCs)
- - - Containing carbon tetrachloride,

38 14 00 30 bromochloromethane or 1, 1, 1 - Value 5%
trichloroethane (methylchloroform)
38 14 00 90 - - - Other Value 5%
38.15 Reaction initiators, reaction
accelerators and catalytic
preparations, not elsewhere
- Supported catalysts :
- - with nickel or nickel compounds as
38 15 11 00 Value 5%
the active substance
- - with precious metal or precious
38 15 12 00 metal compounds as the active Value 5%
substance
38 15 19 00 - - Other Value 5%
38 15 90 00 - Other Value 5%
38.16 Refractory cements, mortars,
concretes and similar
38 16 00 00 Value 5%
compositions, other than
products of heading 38.01.
38.17
Mixed alkylbenzenes and mixed
38 17 00 00 alkylnaphthalenes, other than Value 5%
those of heading 27.07 or 29.02.
38.18
Chemical elements doped for use
in electronics, in the form of
38 18 00 00 discs, wafers or similar forms; Free
chemical compounds doped for
use in electronics.
193
Section VI
Chapter 38
HEADING DUTY
RATE
38.19 Hydraulic brake fluids and other
prepared liquids for hydraulic
transmission, not containing or
38 19 00 00 containing less than 70 % by Value 5%
weight of petroleum oils or oils
obtained from bituminous
minerals.
38.20 Anti-freezing preparations and
38 20 00 00 Value 5%
prepared de-icing fluids.
38.21 Prepared culture media for the
development or maintenance of
38 21 00 00 micro-organisms (including Value 5%
viruses and the like) or of plant,
human or animal cells.
38.22
Diagnostic or laboratory reagents
on a backing and prepared
diagnostic or laboratory reagents
38 22 00 00 Free
whether or not on a backing, other
than those of heading 30.02 or
30.06 .certified reference materials.
38.23 Industrial monocarboxylic fatty
acids; acid oils from refining;
industrial fatty alcohols.
- Industrial monocarboxylic fatty acids;
acid oils from refining :
38 23 11 00 - - Stearic acid Value 5%
38 23 12 00 - - Oleic acid Value 5%
38 23 13 00 - - Tall oil fatty acids Value 5%
38 23 19 00 - - Other Value 5%
38 23 70 00 - Industrial fatty alcohols Value 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
- Prepared binders for foundry moulds
38 24 10 00 Value 5%
or cores
- Non-agglomerated metal carbides
38 24 30 00 Value 5%
Mixed togethcr or with metallic binders
- Prepared Additives for cements,

38 24 40 00 Value 5%
mortars or concretes
194
Section VI
Chapter 38
HEADING DUTY
RATE
38 24 50 00 - Non-refractory mortars and concretes Value 5%
- Sorbitol other than that of subheading

38 24 60 00 Value 5%
2905.44
- Mixtures containing halogenated

derivatives of methane, ethane or
propane :
- - Containing
chlorofluorocarbons(CFCs), whether or
not containing
38 24 71 00 Value 5%
hydrochlorofluorocarbons(HCFCs),
perfluorocarbons(PFCs) or
hydroflorocarbons(HFCs)
- - Containing
bromochlorodifluoromethane,
38 24 72 00 Value 5%
bromotrifluoromethane or
dibromotetrafluoroethanes
- - Containing
38 24 73 00 Value 5%
hydromofluorocarbons(HBFCs)
- - Containing
hydromofluorocarbons(HCFCs),
whether or not containing
38 24 74 00 Value 5%
perfluorocarbons(PFCs) or
hydrofluorocarbons(HFCs), but
containing chlorofluorocarbons(CFCs)
38 24 75 00 - - Containing carbon tetrachloride Value 5%
- - Contaning 1,1,1 -
38 24 76 00 Value 5%
trichloroethane(methyl chloroform)
- - Contaning bromomethane (methyl
38 24 77 00 Value 5%
- - Contining perfluorocarbons(PFCs)
or hydrofluorocarbons(HFCs), but not
38 24 78 00 Value 5%
containing chlorofluorocarbons(CFCs)
or hydrofluorocarbons(HCFCs)
38 24 79 00 - - Other Value 5%
195
Section VI
Chapter 38
HEADING DUTY
RATE
- Mixtures and preparations containing

oxirane (ethylen oxide),
polybrominated biphenyls (PBBs)
polychlorinated biphenyls (PCBs),
polychlorinated terphenyls (PCTs) or
tris (2,3-dibromopropyl) phosphate:
38 24 81 00 - - Contining oxirane (ethylene oxide) Value 5%

- - Contining polychlorinated biphenyls
(PCBs), polychlorinated
38 24 82 00 Value 5%
terphenyls(PCTs) or polychlorinated
biphenyls (PBBs)
- - Contining tris(2,3 - dibromoropyl)
38 24 83 00 Value 5%
phosphate
- Other:
- - - Ink-removers put up in packings
38 24 90 10 Value 5%
for retail sale
- - - Stencil correctors put up in
38 24 90 20 Value 5%
packings for retail sale
- - - Ammoniacal gas liquors and spent
38 24 90 30 Value 5%
oxide
38 24 90 40 - - - Oxygen stone (Oxylith) Value 5%
- - - Additives for hardening varnishes
38 24 90 50 Value 5%
or glues
- - - Getters for vacuum tubes and
38 24 90 60 Value 5%
electric valves
- - - Soda-lime Prepared by
38 24 90 70 impregnating Pure lime with sodium Value 5%
hydroxide
38 24 90 80 - - - Anti-rust preparations Value 5%
- - - Other :
- - - - Anti-slip transmission belt
38 24 90 91 Value 5%
preparations
38 24 90 92 - - - - Starting fluid for petrol engines Value 5%

- - - - Copying pastes with a basis of
38 24 90 93 Value 5%
gelatin
- - - - Radiator coolant containing
38 24 90 94 Value 5%
ethyl glycol
- - - - Phosphonic acid, methyl-
38 24 90 95 dimethyl ester, polymer with oxirane Value 5%
and phosphor pentaoxide
- - - - Phosphonic acid, methyl-,
38 24 90 96 mixed with (Aminoiminomethyl) urea Value 5%
(1:1)
196
Section VI
Chapter 38
HEADING DUTY
RATE
- - - - Mixture of phosphonsior acid,

methyl, (5 - ethyl-2-methyl — 1,3,2-
dioxanphosphorinan-5-yl) methyl
38 24 90 97 methyl ester, B- oxide with Value 5%
phosphonsior acid, methyl, di[(5 - ethyl-
2-methyl-2 oxidized 1,3,2
dioxanphosphorinan-5-yl) methyl] ester.
- - - - 2,4,6-Tripropyl-1, 3,5,2,4,6
38 24 90 98 trioxatriphosphinane Value 5%
( in solvents)
38 24 90 99 - - - - Other Value 5%
38.25
Residual products of the chemical
or allied industies, not esewhere
or inclded;municipal waste;
sewage sludge; other wastes
specified in Note 6 to this Chapter.
38 25 10 00 - Municipal Waste Value 5%
38 25 20 00 - Sewage slude Value 5%
38 25 30 00 - Clinical waste Free
- Waste organic solvents :
38 25 41 00 - - Halogenated Value 5%
38 25 49 00 - - Other Value 5%
- Wastes of metal pickling liguors,
38 25 50 00 hydraulic fluids, brake fluids and anti- Value 5%
freeze fluids
- Other wastes from chemical or alied
industries :
- - Mainly containing organic
38 25 61 00 Value 5%
constituents
38 25 69 00 - - Other Value 5%
38 25 90 00 - Other Value 5%
38.26
Biodiesel and mixtures thereof, not
containing or containing oils obtained
38 26 00 00 from bituminous containing less than Value 5%
70% by weight of petroleum oils or
obtained from bituminous minerals
197
Section VII
Chapter 39
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 prepations 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, silicons or other polymers of Chapter 39
(heading 38.19);
(k) Diagnostic or laboratory reagents on baking of plastics (heading 38.22);
(I) Synthetic rubber, as defined for the purposes of Chapter 40, 0r articles thereof;
(m) Saddlery or harness (heading 42.01) or trunks, suitcases, handbags or other containers of
hcading No. 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,
walkingsticks, 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);
197
Section VII
Chapter 39
(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, mouth pieces
or stems for smokmg pipes, cigarette-holders or the like, parts of vacuum tlasks 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 distillatron 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 gratt copolymers)
and polymer blends are to be classrfied in the heading covering polymers of that comonomer unit
which predominates by weight over every other single comonomer unit. For the purposes of this
Nute, 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 casc may
bc, 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 unmodificd 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 rnaterial,
transformed into primary forms (headings 39.01 to 39.14).
198
Section VII
Chapter 39
8.- For the purposes of heading 39.17, the expression " tubes pipes and hoses " means hollow,
products, whether semi-manufactured 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
lastmentioned, 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 Nos. 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. fot example, in floors, walls or

partliloils, 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 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, switchplates 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 :
199
Section VII
Chapter 39
(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 within 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 within 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 within 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 within 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 urpose,
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 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 mnnomer
units in the same proportions.
2 - For the purposes of subheading 3920.43, the term" plasticisers" incldes secondary
plasticisers."
HEADING DUTY
NO RATE
I.- PRIMARY FORMS
39.01 Polymers of ethylene, in primary
forms.
- Polyethylene having a specific
39 01 10 00 Value 5%
gravity of less than 0.94
- Polyethylene having a specific
39 01 20 00 Value 5%
gravity of 0.94 or more
39 01 30 00 - Ethylene-vinyl acetate copolymers Value 5%
39 01 90 00 - Other Value 5%
39.02 Polymers of propylene or of other
olefins, in primary forms.
39 02 10 00 - Polypropylene Value 5%
39 02 20 00 - Polyisobutylene Value 5%
39 02 30 00 - Propylene copolymers Value 5%
39 02 90 00 - Other Value 5%
200
Section VII
Chapter 39
HEADING DUTY
NO RATE
39.03 Polymers of styrene, in primary
forms.
- Polystyrene :
39 03 11 00 - - Expansible Value 5%
39 03 19 00 - - Other Value 5%
- Styrene-acrylonitrile (SAN)
39 03 20 00 Value 5%
copolymers
- Acrylonitrile-butadiene-Styrene
39 03 30 00 Value 5%
(ABS) copolymers
39 03 90 00 - Other Value 5%
39.04 Polymers of vinyl chloride or of
other halogenated olefins, in
primary forms.
- Poly(vinyl chloride), not Mixed with
39 04 10 00 Value 5%
any Other substances
- Other poly(vinyl chloride) :
39 04 21 00 - - Non-plasticised Value 5%
39 04 22 00 - - Plasticised Value 5%
- Vinyl chloride-vinyl acetate
39 04 30 00 Value 5%
copolymers
39 04 40 00 - Other vinyl chloride copolymers Value 5%
39 04 50 00 - Vinylidene chloride polymers Value 5%
- Fluoro-polymers :
39 04 61 00 - - Polytetrafluoroethylene Value 5%
39 04 69 00 - - Other Value 5%
39 04 90 00 - Other Value 5%
39.05 Polymers of vinyl acetate or of
other vinyl esters, in primary
forms; other vinyl polymers in
primary forms.
- Poly(vinyl acetate) :
39 05 12 00 - - In aqueous dispersion Value 5%
39 05 19 00 - - Other Value 5%
- Vinyl acetate copolymers :
39 05 21 00 - - In aqueous dispersion Value 5%
39 05 29 00 - - Other Value 5%
- Poly(vinyl alcohol), whether or not
39 05 30 00 containing unhydrolysed acetate Value 5%
groups
- Other :
39 05 91 00 - - Copolymers Value 5%
39 05 99 00 - - Other Value 5%
39.06
Acrylic polymers in primary forms.
39 06 10 00 - Poly(methyl methacrylate) Value 5%
201
Section VII
Chapter 39
HEADING DUTY
NO RATE
39 06 90 00 - Other Value 5%
39.07 Polyacetals, other polyethers and
epoxide resins, in primary forms;
polycarbonates, alkyd resins,
polyallyl esters and other
polyesters, in primary forms.
39 07 10 00 - Polyacetals Value 5%
39 07 20 00 - Other polyethers Value 5%
39 07 30 00 - Epoxide resins Value 5%
39 07 40 00 - Polycarbonates Value 5%
39 07 50 00 - Alkyd resins Value 5%
39 07 60 00 - poly(ethylene terephthalate). Value 5%
39 07 70 00 - Poly(lactic acid) Value 5%
- Other polyesters :
39 07 91 00 - - Unsaturated Value 5%
39 07 99 00 - - Other Value 5%
39.08 Polyamides in primary forms.
- Polyamide - 6, -11, -12, - 6,6, - 6,9,
39 08 10 00 Value 5%
- 6,10 or - 6,12
39 08 90 00 - Other Value 5%
39.09
Amino-resins, phenolic resins and
polyurethanes, in primary forms.
39 09 10 00 - Urea resins; thiourea resins Value 5%
39 09 20 00 - Melamine resins Value 5%
39 09 30 00 - Other amino-resins Value 5%
39 09 40 00 - Phenolic resins Value 5%
39 09 50 00 - Polyurethanes Value 5%
39.10 39 10 00 00 Silicones in primary forms. Value 5%
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.
- Petroleum resins, coumarone,

39 11 10 00 indene or coumarone-indene resins Value 5%
and polyterpenes
39 11 90 00 - Other Value 5%
39.12 Cellulose and its chemical
derivatives, not elsewhere
speciffed or included, in primary
forms.
- Cellulose acetates :
202
Section VII
Chapter 39
HEADING DUTY
NO RATE
39 12 11 00 - - Non-plasticised Value 5%
39 12 12 00 - - plasticised Value 5%
- Cellulose nitrates (including
39 12 20 00 Value 5%
collodions)
- Cellulose ethers :
- - Carboxymethylcellulose and its
39 12 31 00 Value 5%
salts
39 12 39 00 - - Other Value 5%
39 12 90 00 - Other Value 5%
39.13
Natural polymers (for example,
alginic acid) and modified natural
polymers (for example, hardened
proteins, chemical derivatives of
natural rubber), not elsewhere
speciticd or included, in primary
forms.
39 13 10 00 - Alginic Acid, its salts and esters Value 5%

39 13 90 00 - Other Value 5%
39.14 Ion-exchangers based on
39 14 00 00 polymers of headings Nos. 39.01 Value 5%
to 39.13, in primary forms.
II.- WASTE, PARINGS AND

SCRAP; SEMI-MANUFACTURES;
ARTICLES
39.15 Waste, parings and scrap, of

plastics.
39 15 10 00 - Of polymers of ethylene Value 5%
39 15 20 00 - Of polymers of styrene Value 5%
39 15 30 00 - Of polymers of vinyl chloride Value 5%
39 15 90 00 - Of Other Plastics Value 5%
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.
- Of polymers of ethylene :
- - - Monofilament of which any
39 16 10 10 cross-sectional dimension exceeds 1 Value 5%
mm
39 16 10 20 - - - Rods, sticks and profiles Value 5%
- Of polymers of vinyl chloride :
203
Section VII
Chapter 39
HEADING DUTY
NO RATE
mm
- Of Other Plastics :
mm
39.17 Tubes, pipes and hoses, and
fittings therefor (for example,
joints, elbows, flanges), of
plastics.
- Artificial guts (sausage casings) of
39 17 10 00 hardened protein or of cellulosic Value 5%
materials
- Tubes, pipes and hoses, rigid :
39 17 21 00 - - Of polymers of ethylene Value 5%
39 17 22 00 - - Of polymers of propylene Value 5%
39 17 23 00 - - Of polymers of vinyl chloride Value 5%
39 17 29 00 - - Of other plastics Value 5%
- Other tubes, pipes and hoses :
- - Flexible tubes pipes and hoses,
39 17 31 00 having a minimum burst pressure of Value 5%
27.6 MPa
- - Other, not reinforced or
otherwise combined with Other
materials, without fittings:
39 17 32 10 - - - Drinking straws Value 5%
39 17 32 90 - - - Other Value 5%
- - Other, not reinforced or
39 17 33 00 otherwise combined with Other Value 5%
materials, with fittings
39 17 39 00 - - Other Value 5%
39 17 40 00 - Fittings Value 5%
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.
39 18 10 00 - Of polymers of vinyl chloride Value 5%
39 18 90 00 - Of Other Plastics Value 5%
39.19 Self adhesive plates, sheets, film,
foil, tape, strip and other flat
shapes, of plastics, whether or
not in rolls.
204
Section VII
Chapter 39
HEADING DUTY
NO RATE
- In rolls of a width not exceeding 20
39 19 10 00 Value 5%
cm
39 19 90 00 - Other Value 5%
39.20
Other plates, sheets, film, foil and
strip, of plastics, non- cellular and
not reinforced, laminated,
supported or similarly combined
with other materials.
39 20 10 00 - Of polymers of ethylene Value 5%

39 20 20 00 - Of polymers of propylene Value 5%
39 20 30 00 - Of polymers of styrene Value 5%
- Of polymers of vinyl chloride :
- - Containing by weight not less than
39 20 43 00 Value 5%
6% of plasticisers
- - Other:
39 20 49 10 - - - Tableclothes Value 5%
39 20 49 90 - - - Other Value 5%
- Of poly acrylic polymers:
39 20 51 00 - - Of poly (methyl methacrylate) Value 5%
39 20 59 00 - - Other Value 5%
- Of polycarbonates, alkyd resins,
polyallyl esters or other polyesters :
39 20 61 00 - - Of polycarbonates Value 5%
39 20 62 00 - - Of poly (ethylene terephthalate) Value 5%
39 20 63 00 - - Of unsaturated polyesters Value 5%
39 20 69 00 - - Of other polyesters Value 5%
- Of cellulose or its chemical
derivatives :
39 20 71 00 - - Of regenerated cellulose Value 5%
39 20 73 00 - - Of cellulose acetate Value 5%
39 20 79 00 - - Of other cellulose derivatives Value 5%
- Of other plastics :
39 20 91 00 - - Of poly (vinyl butyral) Value 5%
39 20 92 00 - - Of polyamides Value 5%
39 20 93 00 - - Of amino-resins Value 5%
39 20 94 00 - - Of phenolic resins Value 5%
39.21 Other plates, sheets, film, foil and
strip, of plastics.
- Cellular :
39 21 11 00 - - Of polymers of styrene Value 5%
39 21 12 00 - - Of polymers of vinyl chloride Value 5%
39 21 13 00 - - Of polyurethanes Value 5%
39 21 14 00 - - Of regenerated cellulose Value 5%
205
Section VII
Chapter 39
HEADING DUTY
NO RATE
39 21 90 00 - Other Value 5%
39.22 Baths, shower-baths, wash-
basins, bidets, lavatury pans,
seats and covers, flushing
cisterns and similar sanitary ware,
of plastics.
- Baths, shower-baths, sinks and
39 22 10 00 Value 5%
wash-basins
39 22 20 00 - Lavatory seats and covers Value 5%
39 22 90 00 - Other Value 5%
39.23 Articles for the conveyance or
packing of goods, of plusties;
stoppers, lids, caps and other
closures, of plastics.
- Boxes, cases, crates and similar
articles :
39 23 10 10 - - - For transport of poultry Value 5%
- - - For transport of dairy products
39 23 10 20 Value 5%
and beverages
39 23 10 90 - - - Other Value 5%
- Sacks and bags (including cones) :
- - Of polymers of ethylene:
39 23 21 10 - - - Biodegradable Value 5%
39 23 21 90 - - - Other Value 5%
- - Of other plastics:
39 23 29 10 - - - Biodegradable Value 5%
39 23 29 90 - - - Other Value 5%
- Carboys, bottles, flasks and similar
39 23 30 00 Value 5%
articles
- Spools, cops, bobbins and similar
39 23 40 00 Value 5%
supports
- Stoppers, lids, caps and Other
39 23 50 00 Value 5%
closures
39 23 90 00 - Other Value 5%
39.24 Tableware, kitchenware, other
household articles and hygienic
or toilet articles, of plastics.
- Tableware and kitchenware:
- - - Containers for keeping the ice
39 24 10 10 Value 5%
and foods
39 24 10 20 - - - Forks, spoons, and knives Value 5%
- - - Plates, dishes and cups:
39 24 10 31 - - - - Of cellualr plastic (foam) Value 5%
39 24 10 39 - - - - Other Value 5%
39 24 10 40 - - - Nursing bottles Value 5%
39 24 10 90 - - - Other Value 5%
206
Section VII
Chapter 39
HEADING DUTY
NO RATE
- Other :
- - - Holders for tooth-brushes, paper
39 24 90 10 Value 5%
napkins and cups for toilet
39 24 90 30 - - - Ashtrays Value 5%
39 24 90 40 - - - Clothes hangers Value 5%
39 24 90 90 - - - Other Value 5%
39.25 Builders' ware of plastics, not
- Reservoirs tanks, vats and similar
39 25 10 00 containers, of a capacity exceeding Value 5%
300 L
- Doors, windows and their frames
39 25 20 00 Value 5%
and thresholds for doors
- Shutters, blinds (including Venetian
39 25 30 00 blinds) and similar articles and parts Value 5%
thereof
39 25 90 00 - Other Value 5%
39.26 Other articles of plastics and
articles of other materials of
headings Nos. 39.01 to 39.14 .
39 26 10 00 - Office or school supplies Value 5%
- Articles of apparel and clothing
accessories (including gloves
mittens and mitts):
39 26 20 10 - - - Medical gloves of plastic Value 5%
39 26 20 90 - - - Other Value 5%
- Fittings for furniture, coachwork or
39 26 30 00 Value 5%
the like
- Statuettes and other ornamental
39 26 40 00 Value 5%
articles
- Other:
- - - Medical and pharmaceutical
articles :
- - - - Containers for urine and stool
39 26 90 31 Value 5%
specimens
- - - - Pustular plates for medical
39 26 90 32 Value 5%
culture
39 26 90 39 - - - - Other Value 5%
- - - Screws, bolts, washers and
39 26 90 40 Value 5%
similar fittings of general use
- - - Fasteners of handbags,
corners for suit-cases,suspension
39 26 90 50 Value 5%
hooks, protective cups and glides for
placing under furniture
- - - Covering for furniture, goods and

vehicles and similar protective articles :
39 26 90 61 - - - - For goods Value 5%
207
Section VII
Chapter 39
HEADING DUTY
NO RATE
39 26 90 69 - - - - Other Value 5%
- - - Conveyor belts and
39 26 90 70 Value 5%
transmission belts
- - - Technical articles for Industrial
39 26 90 80 and agricultural machinery and Value 5%
equipment
- - - Other :
39 26 90 91 - - - - Rosaries Value 5%
39 26 90 92 - - - - Imitation glass for watches Value 5%
39 26 90 93 - - - - Hand fans Value 5%
39 26 90 99 - - - - Other Value 5%
208
Section VII
Chapter 40
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
oi s, and such , substances reclaimed.
(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 dispersiuns
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 " applics 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 greatcr 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 resence of
substances as provided for by Note 5 (b) (ii) and (iii) is also permitted. However, the prcscncc of
any substances not necessary for the cross-linking, such as extenders, plasticiscrs and tillers, is
not permitted;
(b) Thioplasts (TM); and

(c ) Natural rubber modified by grafting or mixing with plastics depolymerised natural
ruhher,mixtures of unsaturated synthetrc substances with saturated synthetic high polymcrs
provided that all the above-mentioned products comply with the reqmrements cuncerning
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;
209
Section VII
Chapter 40
(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 rubbecr 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 deimitely
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
td bc classificd as strip, rods or proiile shapes, of heading 40.08.
8.- Heading 40.10 includes conveyor or transmission belts or belting of textile fabric impregnated.
couted, 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 whetper 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.
HEADING DUTY
NO RATE
40.01
Natural rubber, balata, gutta-
percha, guayule, chicle and
similar natural gums, in primary
forms or in plates, sheets or strip.
- Natural rubber latex, whether or not
40 01 10 00 Value 5%
pre-vulcanised
- Natural rubber in other forms:
40 01 21 00 - - Smoked sheets Value 5%
- - Technically specified natural rubber
40 01 22 00 Value 5%
(TSNR)
40 01 29 00 - - Other Value 5%
210
Section VII
Chapter 40
HEADING DUTY
NO RATE
- Balata, gutta-percha, guayule, chicle
40 01 30 00 Value 5%
and similar natural gums
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) ;
carboxylared styrene butadiene rubber
(XSBR) :
40 02 11 00 - - Latex Value 5%
40 02 19 00 - - Other Value 5%
40 02 20 00 - Butadiene rubber (BR) Value 5%
- Isobutene-isoprene (butyl) rubber
(IIR) ; halo-isobulene-isoprene rubber
(CIIR or BIIR):
- - Isobutene-isoprene (butyl), rubber
40 02 31 00 Value 5%
(IIR)
40 02 39 00 - - Other Value 5%
- Chloroprene (chlorobutadiene) rubber
(CR):
40 02 41 00 - - Latex Value 5%
40 02 49 00 - - Other Value 5%
- Acrylonitrile-butadiene rubber (NBR):
40 02 51 00 - - Latex Value 5%
40 02 59 00 - - Other Value 5%
40 02 60 00 - Isoprene rubber (IR) Value 5%
- Ethylene-propylene-non-conjugated
40 02 70 00 Value 5%
diene rubber (EPDM)
- Mixtures of any product of heading

40 02 80 00 Value 5%
40.01 with any product of this heading
- Other :
40 02 91 00 - - Latex Value 5%
40 02 99 00 - - Other Value 5%
40.03
Reclaimed rubber in primary
40 03 00 00 Value 5%
forms or in plates, shects or strip.
40.04 Waste, parings and scrap of
rubber (other than hard rubber)
40 04 00 00 Value 5%
and powders and granules
obtained therefrom.
211
Section VII
Chapter 40
HEADING DUTY
NO RATE
40.05 Compounded rubber,
unvulcanised, in primary furms or
in plates, sheets or strip.
- Compounded with carbon black or
40 05 10 00 Value 5%
silica
- Solutions; dispersions other than
40 05 20 00 Value 5%
those of subheading 4005.10
- Other :
40 05 91 00 - - Plates, sheets and strip Value 5%
40 05 99 00 - - Other Value 5%
40.06 Other forms (for example, rods,
tubes and profile shapes) and
articles (for example, discs and
rings), of unvulcanised rubber.
- " Camel-back " strips for retreading
40 06 10 00 Value 5%
rubber tyres
- Other :
40 06 90 10 - - - Tubes Value 5%
40 06 90 20 - - - Rings, discs and washers Value 5%
40 06 90 30 - - - Threads Value 5%
40 06 90 40 - - - Plates, sheets and strips Value 5%
40 06 90 90 - - - Other Value 5%
40.07
40 07 00 00 Vulcanised rubber thread and cord. Value 5%
40.08 Plates, sheets, strip, rods and

profile shapes, of vulcanised
rubber other than hard rubber.
- Of cellular rubber :
40 08 19 00 - - Other Value 5%
- Of non-cellular rubber :
40 08 29 00 - - Other Value 5%
40.09 Tubes, pipes and hoses, of
vulcanised rubber other than hard
rubber, with or without their
fxttings (for example, joints,
elbows, flanges).
- Not reinforced or otherwise combined
with Other matcrials:
- - Without fittings:
40 09 11 10 - - - For transportation equipment Value 5%
40 09 11 90 - - - Other Value 5%
- - With fittings:
212
Section VII
Chapter 40
HEADING DUTY
NO RATE
40 09 12 90 - - - Other Value 5%
- Reinforced or otherwise combined
only with metal:
40 09 21 90 - - - Other Value 5%
- - With fittings:
40 09 22 90 - - - Other Value 5%
only with textile materials:
40 09 31 90 - - - Other Value 5%
- - With fittings:
40 09 32 90 - - - Other Value 5%
with Other materials, :
40 09 41 90 - - - Other Value 5%
- - With fittings:
40 09 42 90 - - - Other Value 5%
40.10 Conveyor or transmission belts or
belting, of vulcanised rubber.
- Conveyor belts or belting :
40 10 11 00 - - Reinforced only with metal Value 5%
40 10 12 00 - - Reinforced only with textile materials Value 5%
40 10 19 00 - - Other Value 5%
- Transmission belts or belting:
- - Endless transmission belts of
trapezoidal cross-section (V-belts), V-
40 10 31 00 ribbed, of an outside circumference Value 5%
exceeding 60 cm but not exceeding
180 cm

trapezoidal cross-section (V-belts),
40 10 32 00 otherthanV-ribbed, of an outside Value 5%
cicumference exseeding 60 cm but not
exceeding 180 cm
213
Section VII
Chapter 40
HEADING DUTY
NO RATE
trapezoidal cross-section (V-belts), V-
40 10 33 00 ribbed, of an outside circumference Value 5%
exceeding180 cm but not exceeding
240cm

trapezoidal cross-section (V-
40 10 34 00 belts),other than V-ribbed, of an Value 5%
outside circumference exceeding180
cm but not exceeding 240cm
- - Endless synchronous belts, of an

40 10 35 00 outside circumference exceeding 60 Value 5%
cm but not exceeding 150 cm
- - Endless synchronous belts, of an
40 10 36 00 outside circumference exceeding 150 Value 5%
cm but not exceeding 198 cm
40 10 39 00 - - Other Value 5%
40.11 New pneumatic tyres, of rubber.
- Of a kind used on motor cars
40 11 10 00 (including station wagons and racing Value 5%
cars)
40 11 20 00 - Of a kind used on buses or lorries Value 5%
40 11 30 00 - Of a kind used on aircraft Value 5%
40 11 40 00 - Of a kind used on motorcycles Value 5%
40 11 50 00 - Of a kind used on bicycles Value 5%
- Other , having a "herring-bone" or
similar tread:
- - Of a kind used on agricultural or
40 11 61 00 Value 5%
forestry vehicles and machines
- - Of a kind used on construction or
industriah handlig vehicles and
40 11 62 00 Value 5%
machines and having a rim size not
exceeding 61 cm

40 11 63 00 Value 5%
exceeding 61 cm
40 11 69 00 - - Other Value 5%
- Other:
- - Of a kind used on agricultural or
40 11 92 00 Value 5%
forestry vehicles and machines
214
Section VII
Chapter 40
HEADING DUTY
NO RATE
industrial handling vehicles and
40 11 93 00 Value 5%
machines and having a siz exceeding
61 cm

40 11 94 00 Value 5%
exceeding 61 cm
40 11 99 00 - - Other Value 5%
40.12 Retreaded or used pneumatic tyres
of rubber; solid or cushion tyres,
interchangeable tyre treads and tyre
flaps, of rubber.
- Retreaded tyres:
- - Of kind used on motor cars
40 12 11 00 (including station wagons and racing PROHIBITED
cars)
40 12 12 00 - - Of a kind used on buses or lorries PROHIBITED
40 12 13 00 - - Of a kind used on buses aircraft PROHIBITED

40 12 19 00 - - Other PROHIBITED
40 12 20 00 - Used pneumatic tyres PROHIBITED
40 12 90 00 - Other Value 5%
40.13 Inner tubes, of rubber.
- Of a kind used on motor cars
40 13 10 00 (including station wagons and racing Value 5%
cars), buses or lorries
40 13 20 00 - Of a kind used on bicycles Value 5%
40 13 90 00 - Other Value 5%
40.14
Hygienic or pharmaceutical articles
(including teats), of vulcanised
rubber other than hard rubber, with
or without fittings of hard rubber.
40 14 10 00 - Sheath contraceptives Value 5%

- Other :
- - - Cannulas, ice-bags, syringes, hot-

40 14 90 10 water bags,, droppers, droppers' Value 5%
hands, finger-stalls and oxygen bags
40 14 90 20 - - - Teats (nursing nipples) Value 5%

40 14 90 90 - - - Other Value 5%
215
Section VII
Chapter 40
HEADING DUTY
NO RATE
40.15 Articles of apparel and clothing
accessories (including gloves,
mittens and mitts) for all purposes,
of vulcanised rubber other than
hard rubber.
- Gloves, mittens and mitts:
40 15 11 00 - - Surgical Value 5%
- - Other :
40 15 19 10 - - - For fire extinguishing Value 5%
40 15 19 90 - - - For other use Value 5%
- Other :
40 15 90 10 - - - For divers and firemen Value 5%
- - - Apparel and clothing
40 15 90 20 accessories for surgeons and Value 5%
radiologists
40 15 90 30 - - - Belts Value 5%
- - - Coats, overcoats, aprons,
40 15 90 40 corsets, bibs children's pants and the Value 5%
like
40 15 90 90 - - - Other Value 5%
40.16 Other articles of vulcanised rubber
other than hard rubber.
40 16 10 00 - Of Cellular rubber Value 5%
- Other :
40 16 91 00 - - Floor coverings and mats Value 5%
40 16 92 00 - - Erasers Value 5%
40 16 93 00 - - Gaskets, washers and other seals Value 5%
- - Boat or dock fenders, whether or not
40 16 94 00 Value 5%
inflatable
- - Other inflatable articles :
- - - Pneumatic mattresses, pillows
40 16 95 10 Value 5%
and cushions
40 16 95 90 - - - Other Value 5%
- - Other :
- - - Patches, for repairing tire and

40 16 99 10 Value 5%
inner tubes
- - - Letters, numbers and the like for

40 16 99 20 Value 5%
stamps
- - - Parts for railways, tramways and
40 16 99 30 Value 5%
locomotives
- - - Parts of motor vehicles of
40 16 99 40 Value 5%
heading Nos. 87.01 to 87.05
216
Section VII
Chapter 40
HEADING DUTY
NO RATE
- - - Parts of motor vehicles of
40 16 99 50 Value 5%
heading 87.10
40 16 99 90 - - - Other Value 5%
40.17
Hard rubber (for example, ebonite)
in all forms, including waste and
scrap; articles of hard rubber.
40 17 00 10 - - - Powder, waste and scrap Value 5%

40 17 00 20 - - - Compressors for medical syringes Value 5%
- - - Sanitary wares for bathrooms and
40 17 00 30 Value 5%
the like
40 17 00 40 - - - Drums and washbowls Value 5%
40 17 00 50 - - - Stoppers Value 5%
- - - Rings and gaskets of non-
40 17 00 60 Value 5%
cellular haredened rubber
40 17 00 90 - - - Other Value 5%
217
Section VIII
Chapter 41
Section VIll
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 a 41.06 do not cover hides and skins which have undergone a tanning (
including pre - tanning) process which is reversible (nosheadings 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.
HEADING DUTY
NO RATE
41.01
Raw hides and skins of bovine
(including buffalo) or equine
animais (fresh, or salted, dried,
limed, pickled or otherwise
preserved, but not tanned,
parchment-dressed or further
prepared), whether or not
dehaired or split.
- Whole hides and skins, unsplit, of

a weight per skin not exceeding 8 kg
41 01 20 00 when simply dried, 10 kg when dry- Value 5%
salted, or 16 kg when fresh, wet-
salted or otherwise preserved
- Whole hides and skins, of a weight

41 01 50 00 Value 5%
exceeding 16 kg
41 01 90 00 - Other, incloding bends and bellies Value 5%
218
Section VIII
Chapter 41
HEADING DUTY
NO RATE
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.
41 02 10 00 - With wool on Value 5%

- Without wool on :
41 02 21 00 - - Pickled Value 5%
41 02 29 00 - - Other Value 5%
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
thowse excluded by Note 1 (b) or
1 (c) to this Chapter.
41 03 20 00 - Of reptiles Value 5%
41 03 30 00 - Of swine. Special goods
41 03 90 00 - Other Value 5%
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.
- ln the wet stat (including wet-blue):

41 04 11 00 - - Full grains, unsplit; grain splits Value 5%
41 04 19 00 - - Other Value 5%
- ln the dry state (crust) :
41 04 41 00 - - Full grains, unsplit; grain splits Value 5%
41 04 49 00 - - Other Value 5%
41.05 Tanned or crust skins of sheep or
lambs, without wool on, whether
or not split, but not further
prepared.
41 05 10 00 - ln the wet stat (including wet-blue) Value 5%
41 05 30 00 - ln the dey state (crust) Value 5%
219
Section VIII
Chapter 41
HEADING DUTY
NO RATE
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 :
- - ln the wet state (including wet-
41 06 21 00 Value 5%
blue)
41 06 22 00 - - ln the dry state (crust) Value 5%
- Of swine :
- - ln the wet state (including wet- Special
41 06 31 00
blue) Goods
Special
41 06 32 00 - - ln the dry state (crust)
Goods
- Other :
- - ln the wet state (including wet-
41 06 91 00 Value 5%
blue)
41 06 92 00 - - ln the dry state (crust) Value 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 :
41 07 11 00 - - Full grains, unsplit Value 5%
41 07 12 00 - - Grain splits Value 5%
41 07 19 00 - - Other Value 5%
- Other, including sides :
41 07 91 00 - - Full grains, unsplit Value 5%
41 07 92 00 - - Grain splits Value 5%
41 07 99 00 - - Other Value 5%
41.08 Deleted
41.09 Deleted
41.10 Deleted
41.11 Deleted
41.12
Leather further prepared after
parchment- dressed leather, of
41 12 00 00 Value 5%
sheep or lamb, without wool on,
whether or not split, other than
leather of heading 41.14.
220
Section VIII
Chapter 41
HEADING DUTY
NO RATE
41.13
Leather further prepared after
parchment-dressed leather, of
other animals, without wool or
hair on, whether or not split, other
than leather of heading 41.14.
41 13 10 00 - Of goats or kids Value 5%

Special
41 13 20 00 - Of swine
Goods
41 13 90 00 - Other Value 5%
41.14
Chamois (including combination
chamois) leather; patent leather
and patent laminated
leather;metalised leather.
- Chamois (including combination
41 14 10 00 Value 5%
chamois) leather
- Patent leather and patent
41 14 20 00 Value 5%
laminated leather; metallised leather
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 sust, powder and flour.
- Composition leather with a basis of

41 15 10 00 leather or leather fibre, in slabs, Value 5%
sheets or strip, whether or not in rolls
- Parings and other waste of leather
or of composition leather, not
41 15 20 00 suitable for the manufacture of Value 5%
leather articles; leather dust, powder
and flour
221
Section VIII
Chapter 42
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 (hcading No. 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 buckhs,
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);
(1) Articles of Chapter 95 (for example, toys, games, sports requisites); or
(m) Buttons press-fasteners, snap-fasteners, press-studs, button moulds or other patts of
these articles, button blanks, of heading 96.06.
3.- (A) In addition to the provisions of Note I above, heading 42.02 does not covcr :
(a) Bags made of sheeting of plastics whether or not printed, with handles, not
designued! 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 articlca their essential character. If, on the other hand, the parts give the arncles thcir
essential charactcr, 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).
222
Section VIII
Chapter 42
HEADING
NO H.S CODE DESCRIPTION
42.01 Saddlery and harness for any animal (including traces,

42 01 00 00 leads, knee pads, muzzles, saddle cloths, saddle bags
dog coats and the like), of any material.
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 vulcanised 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 :
- - With outer surface of leather or of composition leather :
42 02 11 10 - - - Trunks and suitcases
42 02 11 20 - - - Briefcases
42 02 11 30 - - - School satchels
42 02 11 90 - - - Other
- - With outer surface of plastics or of textile materials :
42 02 12 10 - - - Trunks and suitcases
42 02 12 20 - - - Briefcases
42 02 12 30 - - - School satchels
42 02 12 90 - - - Other
- - Other :
42 02 19 10 - - - With outer surface of wood
42 02 19 20 - - - With outer surface of iron
42 02 19 90 - - - Other
- Handbags, whether or not with shoulder strap, including
those without handle :
42 02 21 00 - - With outer surface of leather or of composition leather
- - With outer surface of plastic sheeting or of textile

42 02 22 00
materials
42 02 29 00 - - Other
- Articles of a kind normally carned in the pocket or in the
handbag :
223
Section VIII
Chapter 42
HEADING
NO H.S CODE DESCRIPTION

42 02 32 00
materials
42 02 39 00 - - Other
- Other :
42 02 92 00
materials
42 02 99 00 - - Other
42.03 Articles of apparel and clothing accessories, of leather
or of composition Ieather.
42 03 10 00 - Articles of apparel
- Gloves, mittens and mitts :
42 03 21 00 - - Specially designed for use in sports
42 03 29 00 - - Other
42 03 30 00 - Belts and bandoliers
42 03 40 00 - Other clothing accessories
42.04 Deleted
42.05 Other articles of leather or of composition leather.
42 05 00 10 - - - Chamois leather made especially for car wipers
42 05 00 20 - - - Unstuffed pouffe cases
42 05 00 30 - - - Shoelaces of leather
42 05 00 40 - - - Desk pads of leather or covered with leather
- - - Waterskins and envelopes and other ornamented
42 05 00 50
articles not being similar to those specified in heading 42.02
- - - Parts of straps, buckles, locks and frames, covered
42 05 00 60
with leather
42 05 00 90 - - - Other
42.06 Articles of gut (other than silk-worm gut), of
42 06 00 00
goldbeater's skin, of bladders or of tendons.
224
Section VIII
Chapter 43
Chapter 43
Furskins and artificial fur; manufactures thereof
Notes.
I.- 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.
(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 ).
HEADING DUTY
NO 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.
- Of mink, whole, with or without head,

43 01 10 00 Value 5%
tail or paws
- Of lamb, the following : Astrakhan,
Broadtail, Caracul, Persian and similar
43 01 30 00 lamb, Indian, Chinese, Mongolian or Value 5%
Tibetan lamb, whole, with or without
head, tail or paws
- Of fox, whole, with or without head,
43 01 60 00 Value 5%
tail or paws
- Other furskins, whole, with or without
43 01 80 00 Value 5%
head, tail or paws
226
Section VIII
Chapter 43
HEADING DUTY
NO RATE
- Heads, tails, paws and other pieces
43 01 90 00 Value 5%
or cuttings, suitable for furriers' use
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 :
43 02 11 00 - - Of mink Value 5%
43 02 19 00 - - Other Value 5%
- Heads, tails, paws and other pieces
43 02 20 00 Value 5%
or cuttings, not assembled
- Whole skins and pieces or cuttings
43 02 30 00 Value 5%
thereof, assembled
43.03 Articles of apparel, clothing
accessories and other articles of
furskin.
- Articles of apparel and clothing
accessories:
43 03 10 10 - - - Men's stoles of furskin Value 5%
43 03 10 90 - - - Other Value 5%
43 03 90 00 - Other Value 5%
43.04 Artificial fur and articles thereof.
43 04 00 10 - - - Artifical fur in the form of pieces Value 5%
43 04 00 20 - - - Men's stoles of artifical fur Value 5%
43 04 00 90 - - - Other Value 5%
227
Section IX
Chapter 44
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.
(a) Wood, in chips, in shavings, crushed,ground or powdered, of a kind used primarily in
perfumery, in pharmacy, or for insectrcidal, fungrcidal or srmilar 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 lungthwise or cut to length (heuding No. 14.01 ):
(c) Wood, in chips, in shavings, ground or powdered, of a kind used primarily in dyeing or in
lanning (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;
(I) Goods of Section XVI or Section XVII (for example, machine pafts, 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 tne 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.
228
Section IX
Chapter 44
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 operatron provided it does not give
them the character of articles ogother 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 4412.13 to 4412.31, the expression " tropical wood " means one of the following types of'
wood :
Abura, Acajou d'Afrique, Afrormosia, Ako, Alan, Andiroba, Aningre, Avodire, Azohe. Balau, Balsa,
Bosse clair, Bosse fonce, Cativo, Cedro, Dabema, Dark Red Meranti, Dibetou, Doussie,.Framire,,
Freijo, Fromager, Fuma, Geronggang llomba, lmbuia, lpe, Iroko, Jaboty, Jelutong, Jequitiba,
Jongkong, Kapur, Kempas Keruing Kosipo, Kotibe, Koto, Light Red Meranti. Limba,Louro,
Macaranduba, Mahogany Makore,Mandioqueira,,Mansonia,Mengkulang, Meranti Bakau,
Merawan, Merbau, Merpauh Mersawa Moabi, Niangon, Nyatoh, Obeche, Okoume, Onzabili, Orey,
Ovengkol, Ozigo, Padauk, Paldao, Palissandere de Guatemala, Palissandre de Pare, Palissandre
de Rio, Palissandre de Rose, Pau Amarelo, Pau Marfim, Pulai, Punah, Quaruba, Ramin, Sapelli,
Saqui-Saqui, Seoetir, Sipo, Sucupira, Suren, Teak, Tauari, Tiama, Tola, Virola, White Lauan,,
White Meranti, White Seraya, Yellow Meranti."
HEADING DUTY
NO 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.
229
Section IX
Chapter 44
HEADING DUTY
NO RATE
- Fuel wood, in logs, in billets, in
44 01 10 00 Free
twigs, in faggots or in similar forms
- Wood in chips or particles :
44 01 21 00 - - Coniferous Value 5%
44 01 22 00 - - Non-Coniferous Value 5%
- Sawdust and wood waste and
scrap, whether or not agglomerated
in logs, briquettes, pellets or similar
forms:
44 01 31 00 - - Wood pellets Value 5%
44 01 39 00 - - Other Value 5%
44.02 Wood charcoal (including shell or

nut charcoal ), Whether or not
agglomerated.
44 02 10 00 - Of bamboo Free
44 02 90 00 - Other Free
44.03 Wood in the rough, whether or not
stripped of hark or sapwood, or
roughly squared.
-Treated with paint, stains, creosote
or other prescrvativcs :
- - - Telegraph, telephone or
44 03 10 10 Value 5%
electrical power transmission poles
44 03 10 90 - - - Other Value 5%
- Other, coniferous :
44 03 20 20 Value 5%
44 03 20 90 - - - Other Value 5%
- Other, of tropical wood specified in
subheading note 2 to this Chapter :
- - Dark Red Meranti, Light Red
Meranti and Meranti Bakau :
44 03 41 20 Value 5%
44 03 41 90 - - - Other Value 5%
- - Other :
44 03 49 20 Value 5%
44 03 49 90 - - - Other Value 5%
- Other :
- - Of oak (Quercus spp.) :
230
Section IX
Chapter 44
HEADING DUTY
NO RATE
44 03 91 20 Value 5%
44 03 91 90 - - - Other Value 5%
- - Of beech (Fagus spp.) :
44 03 92 20 Value 5%
44 03 92 90 - - - Other Value 5%
- - Other :
44 03 99 20 Value 5%
44 03 99 90 - - - Other Value 5%
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.
- Coniferous :
- - - Hoopwood for the manufacture
44 04 10 10 Value 5%
of barrel hoops and hurdles
- - - Split poles used as supports in
horticulture and agriculture, for
44 04 10 20 Value 5%
fencing or in the some cases as
celiling,or roofing laths
- - - wooden sticks, roughly trimmed
44 04 10 30 worked, for the manufacture of Value 5%
walking-sticks, and handles for tools,
etc.
- - - Pointed piles, pickets and
stakes, whether or not peeled or
44 04 10 40 Value 5%
impregnted with presevative, but not
sawn lengthwise
- - - Chipwood, for the manufacture of
44 04 10 50 chip-baskets, sieves, matches Value 5%
boxes,..etc.
44 04 10 90 - - - Other Value 5%
- Non-coniferous :
- - - Hoopwood for barrel starves and
44 04 20 10 Value 5%
paritions
231
Section IX
Chapter 44
HEADING DUTY
NO RATE
- - - Split poles used as supports in
horticlture and agriculture, for
44 04 20 20 Value 5%
fencing or in the some cases as
celiling, or roofing laths
- - - Wooden sticks, roughly trimmed
44 04 20 30 worked, for the manufacture of Value 5%
walking-sticks, and handles for tools,
etc.
- - - Pointed piles, pickets and
stakes, whetheror not peeled or
44 04 20 40 Value 5%
impregnted with presevative, but not
sawn lengthwise
- - - Chipwood, for the manufacture of

44 04 20 50 Value 5%
chip-baskets, sieves, match boxes,..etc.
44 04 20 90 - - - Other Value 5%
44.05 Wood wool; wood flour .
44 05 00 10 - - - Wood wool Value 5%
44 05 00 20 - - - Wood flour Value 5%
44.06 Railway or tramway sleepers
(cross-ties) of wood.
44 06 10 00 - Not impregnated Value 5%
44 06 90 00 - Other Value 5%
44.07 Wood sawn or chipped
lengthwise, sliced or peeled,
whether or not planed, sanded
orend-jointed, of a thickness
exceeding 6 mm.
- Coniferous :
44 07 10 10 - - - Planed Value 5%
44 07 10 20 - - - End-jointed Value 5%
44 07 10 90 - - - Other Value 5%
- Of tropical wood specified in
Subheading Note 2 to this Chapter :
44 07 21 00 - - Mahogany (Swietenia spp. ) Value 5%
44 07 22 00 - - Virola, Imbuia and balsa Value 5%
- - Dark Red Miranti, Light Red
Miranti and Meranti Bakau:
44 07 25 10 - - - Planed Value 5%
44 07 25 90 - - - Other Value 5%
- - White Lauan, White Meranti,
White Seraya, Yellow Meranti and
Alan :
44 07 26 10 - - - Planed Value 5%
232
Section IX
Chapter 44
HEADING DUTY
NO RATE
44 07 26 90 - - - Other Value 5%
44 07 27 00 - - Sapelli Value 5%
44 07 28 00 - - Iroko Value 5%
44 07 29 00 - - Other Value 5%
- Other :
- - Of oak (Quercus spp.) :
44 07 91 10 - - - Planed Value 5%
44 07 91 90 - - - Other Value 5%
- - Of beech (Fagus spp.) :
44 07 92 10 - - - Planed Value 5%
44 07 92 90 - - - Other Value 5%
44 07 93 00 - - Of maple (Acer supp.) Value 5%
44 07 94 00 - - Of cherry (Prunus spp. ) Value 5%
44 07 95 00 - - Of ash (Fraxinus spp. ) Value 5%
- - Other:
44 07 99 10 - - - Planed Value 5%
44 07 99 90 - - - Other Value 5%
44.08 Sheets for veneering (including
thoes obtained by slicing
laminated wood), for plywood pr
for similar laminated wood and
other wood, sawn lengtheise,
sliced or peeled, whether or not
planded, spliced, of a thickness
not exceeding 6 mm.
- Coniferous :
44 08 10 10 - - - Planed Value 5%
44 08 10 20 - - - Tounged Value 5%
44 08 10 90 - - - Other Value 5%
- Of tropical wood specified in
Subheading Note 2 to this Chapter :
- - Dark Red Meranti, Light Red
Meranti and Meranti Bakau :
44 08 31 10 - - - Planed Value 5%
44 08 31 20 - - - Tounged Value 5%
44 08 31 90 - - - Other Value 5%
- - Other :
44 08 39 10 - - - Planed Value 5%
44 08 39 20 - - - Tounged Value 5%
44 08 39 90 - - - Other Value 5%
- Other :
44 08 90 10 - - - Planed Value 5%
233
Section IX
Chapter 44
HEADING DUTY
NO RATE
44 08 90 20 - - - Tounged Value 5%
44 08 90 90 - - - Other Value 5%
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 pland,
sanded or end- jointed.
- Coniferous :
44 09 10 10 - - - Tongued wood Value 5%
44 09 10 20 - - - Chamfered wood Value 5%
- - - Planed panels with rounded
44 09 10 30 Value 5%
edges
- - - V-jointed wood (wood Tongued
44 09 10 40 Value 5%
and grooved with chamfered edges)
- - -Tongued or grooved wood for

44 09 10 50 Value 5%
ceilings
- - - Moulded wood (also known as
mouldings or beadings), used for the
44 09 10 60 manufacture of picture frames, Value 5%
decoration of walls , furniture, doors
and other carpentry or joinery
- - - Rounded woods, in form of sticks
of round section, of akind used in the
44 09 10 70 manufacture of match splints,footwear, Value 5%
wooden sun-blinds (pinoleum
blinds),..etc.
44 09 10 90 - - - Other Value 5%
- Non-coniferous :
- - Of bamboo
decoration of walls furniture, doors and
other carpentry or joinery works
44 09 21 90 - - - Other Value 5%
- - Other:
decoration of walls furniture, doors and
other carpentry or joinery works
44 09 29 90 - - - Other Value 5%
234
Section IX
Chapter 44
HEADING DUTY
NO RATE
44.10
Particle board, oriented strand
board (OSB) andsimilar board (for
example, waferboard) of wood or
ligneous materials, whether or not
agglomerated with resins or other
organic binding substances.
- Of wood:
44 10 11 00 - - Particle board Value 5%
44 10 12 00 - - Oriented strand board (OSB) Value 5%
44 10 19 00 - - Other Value 5%
44 10 90 00 - Other Value 5%
44.11 Fibreboard of wood or other
ligneous materials, whether or not
bonded with resins or other
organic substances.
- Medium density fibreboard (MDF):

- - Of a thickness not exceeding 5
44 11 12 00 Value 5%
mm
- - Of a thickness exceeding 5 mm
44 11 13 00 Value 5%
but not exceeding 9 mm
44 11 14 00 - - Of a thickness exceeding 9 mm Value 5%
- Other:
44 1192 00 - - Of a density exceeding 0.8 g/cm3 Value 5%

- - Of a density exceeding 0.5 g/cm2
44 11 93 00 Value 5%
but not exceeding 0.8 g/cm2
44 11 94 00 - - Of a density exceeding 0.5 g/cm2 Value 5%
44.12 Plywood, veneered panels and
similar laminated wood.
44 12 10 00 - Of bamboo Value 5%
- Other plywood, consisting solely of
sheets of wood (othet than bamboo),
each ply not exceeding 6 mm
thickness:
- - With at least one outer ply of
44 12 31 00 tropical wood specified in Value 5%
Suhhcading Note 2 to this Chapter
- - Other, with at least one outer ply
44 12 32 00 Value 5%
of non-coniferous wood
44 12 39 00 - - Other Value 5%
- Other:
- - Blockboard, laminboard and
44 12 94 00 Value 5%
battenboard
44 12 99 00 - - Other Value 5%
235
Section IX
Chapter 44
HEADING DUTY
NO RATE
44.13 Densified wood, in blocks, plates,
44 13 00 00 Value 5%
strips or profile shapes.
44.14 Wooden frames for paintings,
44 14 00 00 photographs, mirrors or similar Value 5%
objects.
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.
- Cases, boxes, crates, drums and
similar packings; cable-drums :
- - - Cases and boxes and small
44 15 10 10 boxes for packing and transport Value 5%
purposes
- - - Empty match boxes, whether or
44 15 10 20 Value 5%
not having a striking surface
44 15 10 40 - - - Cable drums Value 5%
44 15 10 90 - - - Other Value 5%
- Pallets, box pallets and other load
44 15 20 00 Value 5%
boards; pallet collars
44.16
Casks, barrels, vats, tubs and
44 16 00 00 other coopers' products and parts Value 5%
thereof, of wood, including staves.
44.17 Tools, tool bodies, tool handles,
broom or brush bodies and
handles, of wood; boot or shoe
lasts and trees, of wood .
- - -Tools, in which the working part is
44 17 00 10 Value 5%
of wood
44 17 00 20 - - - Tool bodies Value 5%
44 17 00 30 - - - Handles, for tools Value 5%
44 17 00 40 - - - Broom and brush bodies Value 5%
44 17 00 50 - - - Broom and brush handles Value 5%
- - - Shoe lasts for the manufacture of
44 17 00 60 footwear or used for preserving the Value 5%
shape
44 17 00 90 - - - Other Value 5%
44.18
Builders' joinery and carpentry of
wood, including cellular wood
panels, assembled flooring
panels, shingles and shakes.
- Windows, French-windows and
44 18 10 00 Value 5%
their frames
236
Section IX
Chapter 44
HEADING DUTY
NO RATE
- Doors and their frames and
44 18 20 00 Value 5%
thresholds
- Shuttering for concrete
44 18 40 00 Value 5%
constructional work
44 18 50 00 - Shingles and shakes Value 5%
44 18 60 00 - Posts and beams Value 5%
- Assembled flooing panels :
44 18 71 00 - - For mosaic floors Value 5%
44 18 72 00 - - Other, multilayer Value 5%
44 18 79 00 - - Other Value 5%
- Other :
44 18 90 10 - - - Handrails for staircases Value 5%
- - - Panels with frames of cellular
44 18 90 20 wood , whether or not covered with Value 5%
sheets of base metals
44 18 90 90 - - - Other Value 5%
44.19 Tableware and kitchenware, of
44 19 00 00 Value 5%
wood.
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.
- Statuettes and other ornaments, of
44 20 10 00 Value 5%
wood
- Other :
- - - Small cases and boxes of
lacquered wood ; cases and boxes for
knives, cutlery, scientific apparatus,
44 20 90 10 Value 5%
etc.; pocket boxes; lettre cases,
needle work boxes; tobacco jars and
sweetmeat boxes,.. etc.
- - - Articles of wooden
furniture,Other than those of chapter
44 20 90 20 Value 5%
94, (clothes brush hangers,letter
trays for office use, ashtrays . . . etc.)
44 20 90 30 - - - Rosaries Value 5%
44 20 90 40 - - - Censers Value 5%
44 20 90 90 - - - Other Value 5%
44.21 Other articles of wood.
44 21 10 00 - Clothes hangers Value 5%
- Other :
237
Section IX
Chapter 44
HEADING DUTY
NO RATE
- - - Spools, cops, bobbins, sewing
44 21 90 10 thread reels, and the like of turned Value 5%
wood
- - - Articles for rural works (rabbit-
hutches, hen-coops, bee-hives,
44 21 90 20 Value 5%
cages, kennels, troughs;yokes for
livestock . . etc.)
44 21 90 30 - - - Stage (theatre) scenery Value 5%
44 21 90 40 - - - Portable ladders Value 5%
44 21 90 50 - - - Stepped platforms Value 5%
- - - Advertisement boards,
44 21 90 60 Value 5%
signboards, road signs
44 21 90 70 - - -Toothpicks Value 5%
- - - Screens of different types and
44 21 90 80 Value 5%
their axles, with or without their springs
- - - Other :
- - - - Washing boards and ironing
44 21 90 91 Value 5%
boards
44 21 90 92 - - - - Clothespegs Value 5%
44 21 90 93 - - - - Paving blocks Value 5%
44 21 90 94 - - - - Processed splints for matches Value 5%
- - - - Wooden pegs or pins for
44 21 90 95 Value 5%
footwear
44 21 90 96 - - - - Capacity measures and scales Value 5%
44 21 90 99 - - - - Other Value 5%
238
Section IX
Chapter 45
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).
HEADING DUTY
NO RATE
45.01 Natural cork, raw or simply
prepared; wasts cork; crushed,
granulated or ground cork.
- Natural cork, raw or simply
45 01 10 00 Value 5%
prepared
45 01 90 00 - Other Value 5%
45.02 Natural cork, debacked or roughly
squared, or in rectangular
(including square) blocks, plates,
sheets or strip, (including sharp-
edged blanks for corks or
stoppers).
- - - Cubes and blocks for cork
45 02 00 10 Value 5%
manufacturing
- - - Plates, cubes and sheets for
45 02 00 20 Value 5%
refrigeration or crops preservation
45 02 00 90 - - - Other Value 5%
45.03 Articles of natural cork.
45 03 10 00 - Corks and stoppers Value 5%
- Other :
45 03 90 10 - - - Floats for fishing nets Value 5%
- - - Parts for machinery and
45 03 90 20 Value 5%
transportation equipment
- - - Discs and rings for lining
45 03 90 30 Value 5%
stoppers
- - - Articles for refrigeration industry
45 03 90 40 Value 5%
and crops preservation
45 03 90 90 - - - Other Value 5%
45.04
Agglomerated cork (with or
without a binding substance) and
articles of agglomerated cork.
- Blocks, plates, sheets and strip;
tiles of any shape; solid cylinders,
including discs :
- - - Articles for refrigeration industry
45 04 10 10 Value 5%
and crops preservation
45 04 10 90 - - - Other Value 5%
- Other :
239
Section IX
Chapter 45
HEADING DUTY
NO RATE
45 04 90 10 - - - Floats for fishing nets Value 5%
- - - Parts for machinery and
45 04 90 20 Value 5%
transportation equipment
45 04 90 30 - - - Stoppers Value 5%
- - - Discs and rings for lining
45 04 90 40 Value 5%
stoppers
45 04 90 90 - - - Other Value 5%
240
Section IX
Chapter 46
Chapter 46
Msnufactures 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 obtamed 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.
(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.
HEADING DUTY
NO 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:
46 01 21 00 - - Of bamboo Value 5%
46 01 22 00 - - Of rattan Value 5%
46 01 29 00 - - Other Value 5%
- Other:
46 01 92 00 - - Of bamboo Value 5%
46 01 93 00 - - Of rattan Value 5%
46 01 94 00 - - Of other vegetable materials Value 5%
46 01 99 00 - - Other Value 5%
241
Section IX
Chapter 46
HEADING DUTY
NO RATE
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 :
46 02 11 00 - - Of bamboo Value 5%
46 02 12 00 - - Of rattan Value 5%
46 02 19 00 - - Other Value 5%
- Other:
- - - Of plastics :
46 02 90 11 - - - - Baskets Value 5%
- - - - Handbags, shopping -bags and
46 02 90 12 Value 5%
the like
46 02 90 13 - - - - Travelling-bags and boxes Value 5%
- - - - Birdcages, beehives and similar
46 02 90 14 Value 5%
articles
46 02 90 15 - - - - Fish trap Value 5%
- - - - Tableware, kitchenware and
46 02 90 16 Value 5%
other houshold articles
46 02 90 17 - - - - Covers for bottles Value 5%
- - - - Articles of loofah (gloves,
46 02 90 18 Value 5%
pads, etc.)
46 02 90 19 - - - - Other Value 5%
46 02 90 90 - - - Other Value 5%
242
Section X
Chapter 47
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.
HEADING DUTY
NO RATE
47.01 47 01 00 00 Mechanical wood pulp. value 5%
47.02 Chemical wood pulp, dissolving
47 02 00 00 value 5%
grades.
47.03 Chemical wood pulp, soda or
sulphate, other than dissolving
grades.
- Unbleached :
47 03 11 00 - - Coniferous value 5%
47 03 19 00 - - Non-coniferous value 5%
- Semi-bleached or bleached :
47.04 Chemical wood pulp, sulphite, other
than dissolving grades.
- Unbleached :
- Semi-bleached or bleached :
47.05 Wood pulp obtained by a
47 05 00 00 combination of mechanical and value 5%
chemical pulping processes.
243
Section X
Chapter 47
HEADING DUTY
NO RATE
47.06 Pulps of fibres derived from
recovered (waste and scrap) paper
or paperboard or of other fibrous
cellulosic material.
47 06 10 00 - Cotton linters pulp value 5%
- Pulps of fibres derived from
47 06 20 00 recovered (waste and scap) paper or value 5%
paperboard
47 06 30 00 - Other, of bamboo value 5%
- Other :
47 06 91 00 - - Mechanical value 5%
47 06 92 00 - - Chemical value 5%
- - obtained by a combination of
47 06 93 00 value 5%
mechanical and chemical processes
47.07 Recovered (waste and scrap) paper
or paperboard.
- Unbleached kraft paper or
47 07 10 00 paperboard or corrugated paper or value 5%
paperboard
- Other paper or paperboard made
47 07 20 00 mainly of bleached chemical pulp, not value 5%
coloured in the mass
- Paper or paperboard made mainly of
mechanical pulp (for example,
47 07 30 00 value 5%
newspapers, journals and similar
printed matter)
- Other, including unsorted waste and

scrap:
47 07 90 10 - - - Old news papers value 5%
47 07 90 90 - - - Other value 5%
244
Section X
Chapter 48
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 referenes 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
ariicles 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);
(I) 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; or
(p) Articles of Chapter 95 (for example, toys, games, sports requisites); or Chapter 96 (for
example, buttons).
(q) Articles of Chapter 96 (for example,

buttons, sanitary towels (pads) and
tampons, napkins (diapers) and napkin
liners for babies).
245
Section X
Chapter 48
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 waddmg and webs of
cellulose tibres, coloured marbled throughout the mass by any method. Except where heading
48.03 otherwise reyuires, 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-mechamcal process, unsized or very lightly sized,
having a surface roughness Parker Print Surf ( 1 MPa) on each side exceeding 2.5 micrometres
(microns), werghing 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 paperbord , 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 form bleached pulp or form pulp obtained by a
amechanical 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/m 2, or
2. Coloured throughout the mass; or
(b) Containing more than 8 % ash, and
1. Weighing not more than 80 g/m 2, 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/mz :
(a) coloured throughout the mass; or

(b) having a brightness of 60 % or more, and
I. a caliper of 225 micrometres (microns) or less, or
2. a caliper more than 225 micrometres (microns) but not more than 508 micrometres
(microns) and an ash content more than 3 %; or
(c) having a brightness of less than 60 %, a caliper of 254 micrometrs (microns) or less and an
ash content more than 8 %.
Heading 48.02 does not, however, cover filter paper or paperboard (including tea-bag paper)
or felt paper or paperboard.
246
Section X
Chapter 48
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 tibres answering to a description in two or more of the headings
48.01 to 48.11 are to be classitied under that one of such headings which occurs last in numerical
order in the Nomcnclature.
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 anly to:
(a) Paper in rolls, of a width of not less than 45 cm and not more than 160 cm, 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 wall
coverings, are to be classified within 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 within Chapter 49.
Subheading Notes.
247
Section X
Chapter 48
1 .- For the purposes of subheadings 4804.11 and 4804.19, " kraftliner " means machine-finishcd
or machine-glazed paper and paperboard of which not less than 80 % by weight of the total fibre
contcnt 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
follomng table or the linearly interpolated or extrapolated equivalent for any other weight.
Minimum Mullen bursting

Weight
strength
g / m2 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 machime
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 meetmg one of the following sets of specracations :
(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 Minimum tear MN Minimum tensile Kn/m
Machine
Machine Machine direction plus cross Cross
g / m2 direction
direction direction 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 tluting paper " means paper, in rolls
of which not less than 65 % by weight of the total fibre content consists ot unbleached hardwood
fibres obtained by a combination of of mechanical and chemical pulping process, and having a
CMT 30 (Corrugated Medium Test with 30 minutes of conditioning) crush resistance exceeding 1.8
newtons/g/m at 50 % relative humidity, at 23 °C.
248
Section X
Chapter 48
4 - Subheading 4805.12 covers paper, in rolls, mainly of straw pulp obtained by a combination of
of mechanical and chemical pulping process, weighing 130 g/m2or 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 23 oC.
5 - Subheading 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 alos 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 lees than 2kPa.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
obtaincd 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 exceedrng 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.
HEADING DUTY
NO RATE
48.01 48 01 00 00 Newsprint, in rolls or sheets. value 5%
Uncoated paper and paperboard,

of a kind used for writing, printing
or other graphic purposes, and
punch card stock and punch tape
48.02
paper, in rolls or sheets, other
than paper of heading 48.01 or
48.03; hand-made paper and
paperboard.
48 02 10 00 - Hand-made paper and paperboard value 5%

- Paper and paperboard of a kind
used as a base for photosensitive,
48 02 20 00 value 5%
heat-sensitive or electro-sensitive
paper or paperboard
48 02 40 00 - Wallpaper base value 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 :
48 02 54 00 - - Weighing less than 40 g/m2 value 5%

- - Weighing 40 g/m2 or more but not
48 02 55 00 value 5%
more than 150 g/m2 , in rolls
249
Section X
Chapter 48
HEADING DUTY
NO RATE
- - Weighing 40 g/m2 pr more but

not more than 150 g/m2, in sheets
48 02 56 00 with one sid not exceeding 435 mm value 5%
and the other side not exceeding
297 mm in the unfolded state
- - Other, weighing 40 g/m2 or more
48 02 57 00 value 5%
but more than 150 g/m2
48 02 58 00 - - Weighing more than 150 g/m2 value 5%
- Other paper and paperboard, not
containing fibres obtained by a
mechanical or chemi-mechanical
process or of which not more than
content consists of such fibres :
48 02 61 00 - - ln rolls value 5%
- - ln sheets with one side not
exceeding 435 mmmm and the other
48 02 62 00 value 5%
sid not exceeding 297 mm in the
unfolded state
48 02 69 00 - - Other value 5%
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
48.03
fibres, whether or not creped,
crinkled, embossed, perforated,
surface-coloured, surface-
decorated or printed, in rolls or
sheets.
- - -Toilet or facial tissue stock,
towel or napkin stock and similar
48 03 00 10 value 5%
paper of a kind used for household
or sanitary purposes,
48 03 00 90 - - - Other value 5%
Uncoated kraft paper and
paperboard, in rolls or sheets,
48.04
other than that of heading 48.02 or
48.03 .
- Kraftliner :
48 04 11 00 - - Unbleached value 5%
48 04 19 00 - - Other value 5%
- Sack kraft paper :
48 04 29 00 - - Other value 5%
250
Section X
Chapter 48
HEADING DUTY
NO RATE
- Other kraft paper and
paperboard weighing 150 g/m2 or
less :
48 04 39 00 - - Other value 5%
- Other kraft paper and paperboard
weighing more than 150 g/m2 but
less than 225 g/m2 :
- - Bleached uniformly throughout
the mass and of which more than
48 04 42 00 95% by weight of the total fibre value 5%
content consists of wood fibres
obtained by a chemical process
48 04 49 00 - - Other value 5%
- Other kraft paper and paperboard
weighing 225 g/m2 or more :
48 04 52 00 95% by weight of the total fibre value 5%
obtained by a chemical process
48 04 59 00 - - Other value 5%
Other uncoated paper and
paperboard, in rolls or sheets, not
48.05 further worked or processed than
as specified in Nute 2 to this
Chapter.
- Fluting paper:
48 05 11 00 - - Semi-chemical fluting paper value 5%
48 05 12 00 - - Straw fluting paper value 5%
- - Other:
- - - Fluting paper of recycled liner
48 05 1910 value 5%
board weighing 150 g/m2 or less
- - - Fluting paper of recycled liner

48 05 19 20 value 5%
board weighing more than 150 g/m2
48 05 19 90 - - - Other value 5%
- Testliner (recyled liner board) :
48 05 24 00 - - Weighing 150 g/m2 or less value 5%
48 05 25 00 - - Weighing more than 150 g/m2 value 5%
48 05 30 00 - Sulphite wrapping paper value 5%
48 05 40 00 - Filter paper and paperboard value 5%
48 05 50 00 - Felt paper and paperboard value 5%
- Other:
251
Section X
Chapter 48
HEADING DUTY
NO RATE
48 05 91 00 - - Weighing 150 g/m2 or less value 5%
- - Weighing more than 150 g/m2
48 05 92 00 value 5%
but less 225 g/m2
48 05 93 00 - - Weiging 225 g/m2 or more. value 5%
Vegetable parchment,
greaseproof papers, tracing
48.06 papen and glassine and other
glazed transparent or translucent
papers, in rolls or sheets.
48 06 10 00 - Vegetable parchment value 5%

48 06 20 00 - Greaseproof papers value 5%
48 06 30 00 - Tracing papers value 5%
- Glassine and other glazed
48 06 40 00 value 5%
transparent or translucent papers
Composite paper and paperboard

(made by sticking flat layers of
paper or paperboard together with
48.07 48 07 00 00 an adhesive), not surface-coated value 5%
or impregnated, whether or not
internally reinforced, in rolls or
sheets .
Paper and paperboard, corrugated

(with or withuut glued flat surface
sheets), creped, crinkled,
48.08
emhossed or perforated, in rolls
or sheets, other than paper of the
kind described in heading 48.03.
- Corrugated paper and papcrboard,

48 08 10 00 value 5%
whether or not perforated
-Kraft paper, creped or crinkled,

48 08 40 00 whether or not embossed or value 5%
perforated
48 08 90 00 - Other value 5%
Carbon paper, self-copy paper

and other copying or transfer
papers (including coated or
48.09
impregnated paper for duplicator
stencils or offset plates), whether
or not printed, in rolls or sheets.
48 09 20 00 - Self-copy paper value 5%

48 09 90 00 - Other value 5%
252
Section X
Chapter 48
HEADING DUTY
NO RATE
Paper and paperboard, coated on

one or both sides with kaolin
(China clay) or other inorganic
substances, with or without a
48.10 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.

used for writing, printing or other
graphic purposes, not containing
fibres obtained by a mechanical or
chem- mechanical process or of
which not more than 10% by weight
of the total fibre content consists of
such fibres :
48 10 13 00 - - ln rolls value 5%
- - ln sheets with one side not
exceeding 435 mmmm and the other
48 10 14 00 value 5%
sid not exceeding 297 mm in the
unfolded state
48 10 19 00 - - Other value 5%
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:
48 10 22 00 - - Light-weight coated paper value 5%
48 10 29 00 - - Other value 5%
- Kraft paper and paperboard, other
than that of a kind used for writing,
printing or other graphic purposes :

48 10 31 00 value 5%
obtained by a chemical process, and
weighing l 50 g/m2 or less
253
Section X
Chapter 48
HEADING DUTY
NO RATE
48 10 32 00 value 5%
obtained by a chemical process, and
weighing more than 150 g/m2
48 10 39 00 - - Other value 5%
- Other paper and paperboard:
48 10 92 00 - - Multi-ply value 5%
48 10 99 00 - - Other value 5%
Paper, paperboard, cellulose
wadding and webs of
cellulose,fibres, coated,
impregnated, covered, surface-
coloured, surface-decorated or
48.11
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.
- Tarred, bituminised or asphalted
48 11 10 00 value 5%
paper and paperboard
- Gummed or adhesive paper and
paperboard :
- - Self-adhesive:
- - - In rolls or tapes of a width not
48 11 41 10 value 5%
exceeding 36 cm
48 11 41 90 - - - Other value 5%
48 11 49 00 - - Other value 5%
- Paper and paperboard, coated,
impregnated or covered with plastics
(excluding adhesives) :
- - Bleached, weighing more than
48 11 51 00 value 5%
150 g/m2
48 11 59 00 - - Other value 5%
- Paper and paperboard, coated,
48 11 60 00 impregnated or covered with wax, value 5%
paraffin wax, stearin, oil or glycerol
- Other paper, paperboard, cellulose

48 11 90 00 value 5%
wadding and webs of cellulose fibres
Filter blocks, slabs and plates, of

48.12 48 12 00 00 value 5%
paper pulp.
Cigarette paper, whether or not
48.13 cut to size or In the form of
booklets or tubes.
254
Section X
Chapter 48
HEADING DUTY
NO RATE
48 13 10 00 - In the form of booklets or tubes value 5%
- In rolls of a width not exceeding 5
48 13 20 00 value 5%
cm
48 13 90 00 - Other value 5%
Wallpaper and similar wall
48.14 coverings; window
transparencies of paper.
- Wallpaper and similar wall

coverings, consisting of paper
coated or covered, on the face side,
48 14 20 00 value 5%
with a grained, embossed, coloured,
design-printed or otherwise
decorated layer of plastics
48 14 90 00 - Other value 5%
48.15 Deleted
Carbon paper, self-copy paper
and other copying or transfer
papers (other than those of
48.16
heading 48.09), duplicator stencils
and offset plates, of paper,
whether or not put up in boxes.
48 16 20 00 - Self-copy paper value 5%
48 16 90 00 - Other value 5%
Envelopes, letter cards, plain
postcards and correspondence
cards, of paper or paperboard;
48.17 boxes, pouches, wallets and
writing compendiums, of paper or
paperboard, containing an
assortment of paper stationery.
48 17 10 00 - Envelopes value 5%
- Letter cards, plain postcards and
48 17 20 00 value 5%
correspondence cards
- Boxes, pouches, wallets and

Writing compendiums, of paper or
48 17 30 00 value 5%
paperboard, containing an
assortment of paper stationery
255
Section X
Chapter 48
HEADING DUTY
NO RATE
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,
48.18
towels, tablecloths, serviettes, bed
sheets and similar
household,sanitary or hospital
articles, articles of apparel and
clothing accessories, of paper
pump, paper, cellulose wadding or
webs of cellulose fibres.
48 18 10 00 - Toilet paper value 5%

- Handkerchiefs, cleansing or facial
48 18 20 00 value 5%
tissues and towels
- Tablecloths and serviettes :
48 18 30 10 - - - Tablecloths value 5%
48 18 30 90 - - - Other value 5%
- Articles of apparel and Clothing
48 18 50 00 value 5%
accessories
48 18 90 00 - Other value 5%
Cartons, boxes, cases, bags and
other packing containers, of
paper, paperboard, cellulose
wadding or webs of cellulose
48.19
fibres; box files, letter trays, and
similar articles, of paper or
paperboard of a kind used in
offices, shops or the like.
- Cartons, Boxes and cases, of
corrugated paper or paperboard:
48 19 10 10 - - - For perfumes, Jewelry and gifts value 5%
48 19 10 90 - - - Other value 5%
- Folding cartons, boxes and cases,
of non-corrugated paper or
paperboard:
48 19 20 10 - - - For perfumes, Jewelry and gifts value 5%

48 19 20 90 - - - Other value 5%
- Sacks and bags, having a base of
48 19 30 00 value 5%
a width of 40 cm or more
256
Section X
Chapter 48
HEADING DUTY
NO RATE
- Other Sacks and bags, including
48 19 40 00 value 5%
cones
- Other packing containers, including
48 19 50 00 value 5%
record sleeves
- Box files, letter trays, storage

48 19 60 00 boxes and similar articles, of a kind value 5%
used in offices, shops or the like
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,
48.20
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.
- Registers, account books, Note

books, order books, receipt books,
48 20 10 00 value 5%
Letter pads, memorandum pads,
diaries and similar articles
48 20 20 00 - Exercise books value 5%
- Binders (Other than book covers),
folders and file covers :
48 20 30 10 - - - With metal fittings value 5%
48 20 30 90 - - - Of other kinds value 5%
- Manifold business forms and
48 20 40 00 value 5%
interleaved carbon sats
- Albums for samples or for
48 20 50 00 value 5%
collections
48 20 90 00 - Other value 5%
Paper or paperboard lables of all
48.21
kinds, whether or not printed.
48 21 10 00 - Printed value 5%
48 21 90 00 - Other value 5%
Bobbins, spools, cops and similar
supports of paper pulp, paper or
48.22
paperboard (whether or not
perforated or hardened).
- Of a kind used for winding textile
48 22 10 00 value 5%
Yarn
48 22 90 00 - Other value 5%
257
Section X
Chapter 48
HEADING DUTY
NO RATE
Other paper, paperboard,
cellulose wadding and webs of
cellulose fibres, cut to size or
48.23 shape; other articles of paper
pulp, paper, paperboard, cellulose
wadding or webs of cellulose
fibres.
48 23 20 00 - Filter paper and paperboard value 5%
- Rolls, sheets and dials, printed for
48 23 40 00 value 5%
Self-recording apparatus
- Trays, dishes, Plates, cups and
the like, of paper or paperboard:
48 23 61 00 - - Of bamboo value 5%
48 23 69 00 - - Other value 5%
- Moulded or pressed articles of
paper pulp:
- - - Moulded Plates used for packing
48 23 70 10 value 5%
eggs
48 23 70 90 - - - Other value 5%
- Other :
- - - Confectionery wrappers, fruit
48 23 90 10 wrappers and other wrappings cut to value 5%
size
- - - Laced paper , embroidery paper
48 23 90 20 and strips thereof and paper for shelf value 5%
edging
48 23 90 30 - - - Paper gaskets and washers value 5%
- - - Corners and mounts for stamps
and photographs, strips for picture
48 23 90 40 value 5%
edging and reinforcement corners for
suit-cases
48 23 90 50 - - - Dress patterns value 5%
- - - Perforated cards for jacquard
48 23 90 60 value 5%
and the like
- - - Textile spinning cans ; flat
48 23 90 70 value 5%
shaped cards for winding yarn , etc
- - - artificial guts of waterpoofing
48 23 90 80 value 5%
paper for sausage casings
- - - Other :
48 23 90 91 - - - - Hand screens value 5%
48 23 90 92 - - - - Paper wool for wrapping value 5%
- - - - Paper strips, whether or not
48 23 90 93 folded or coated, for plaiting or other value 5%
uses
48 23 90 94 - - - - Computer form paper Free
48 23 90 99 - - - - Other value 5%
258
Section X
Chapter 49
Chapter 49
Printed books, newspapers, pictures and other products of the printing industry;
manuscripts, typescripts and plans
Notes.
(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 outomatic 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 m 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 puhlished 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.
HEADING DUTY
NO RATE
49.01
Printed books, brochures, Ieallets
and similar printed matter,whether
or not in single sheets.
- in single sheets, whether or not
folded :
260
Section X
Chapter 49
HEADING DUTY
NO RATE
- - - Serially numbered card
49 01 10 10 containing questions, answers or other Free
educational information
49 01 10 90 - - - Other Free
- Other :
- - Dictionaries and encyclopaedias,

49 01 91 00 Free
and serial instalments thereof
- - Other :
- - - Scientific, technical, literary,
religious or government books,
booklets and pamphlets, designed for
reading of any kind, printed :
49 01 99 11 - - - - Holy Quran Free
49 01 99 19 - - - - Other Free
- - - Books,booklets and pamphlets
49 01 99 20 printed in Braille technique for the blind Free
or shorthand
49 01 99 30 - - - School and collegiate books Free
- - - Indexes for museums and public
49 01 99 40 Free
libraries and annual dierctories
- - - illustrated books for children in
49 01 99 50 which pictures are not the main Free
character
- - - Newspapers, journals and

periodicals with paperboard covering,
sets of newspapers,,journals or
49 01 99 60 Free
periodicals combined in a single cover,
whetheror not containing advertising
material
49 01 99 90 - - - Other Free
49.02 Newspapers, journals and
periodicals, whether or not
illustrated or containing
advertising material.
- Appearing at least four times a
week :
49 02 10 10 - - - News papers Free
49 02 10 20 - - - Journals Free
49 02 10 90 - - - Other Free
- Other :
49 02 90 10 - - - News papers Free
49 02 90 20 - - - Journals Free
49 02 90 30 - - - Periodicals Free
261
Section X
Chapter 49
HEADING DUTY
NO RATE
49 02 90 90 - - - Other Free
49.03 Children's picture, drawing or
colouring books.
- - - Drawing and colouring books for
49 03 00 10 Free
children
49 03 00 20 - - - Children's pictures Free
49 03 00 90 - - - Other Free
49.04 Music, printed or in manuscript,
49 04 00 00 whether or not bound or Value 5%
illustrated.
49.05
Maps and hydrographic or similar
charts of all kinds,including
atlases, wall maps, topographical
plans and globes, printed.
49 05 10 00 - Globes Free
- Other :
49 05 91 00 - - In book form Free
49 05 99 00 - - Other Free
49.06
Plans and drawings for
architectural, engineering,
industrial, commercial,
topographical or similar
49 06 00 00 purposes, being orip inals drawn Value 5%
by hand; hand-written texts;
photographic reproductions on
sensitised paper and carbon
copies of the foregoing.
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 certificated
and similar documents of title.
- - - Unused postage stamps of

current or new issue in the country
in which they have, or will have, a
recognised face Value :
49 07 00 11 - - - - Postage stamps Free
49 07 00 12 - - - - Revenue stamps Free
49 07 00 19 - - - - Other stamps Free
262
Section X
Chapter 49
HEADING DUTY
NO RATE
- - - Paper cards or envelops

49 07 00 20 Free
impressed with unused postage
- - - Banknotes :
49 07 00 31 - - - - Banknotes in circulation Free
- - - - Banknotes not yet in legal
49 07 00 32 Free
circulation
49 07 00 40 - - - Travelers cheques Free
49 07 00 50 - - - Certified cheques Free
- - - Stock, share or bond certificates
49 07 00 60 and similar documents of Free
title,numbered and signed
- - - Stock,share or bond certificates

49 07 00 70 and similar documents, as printed Free
matter intended for use
49 07 00 80 - - - Cheque books Free

49 07 00 90 - - - Other Free
49.08 Transfers (decalcomanias).
- Transfers (decalcomanias),
49 08 10 00 Value 5%
Vitrifiable
49 08 90 00 - Other Value 5%
49.09 Printed or illustrated postcards;
printed cards bearing personal
greetings, messages or
announcements, whether or not
illustrated, with or without
envelopes or trimmings.
49 09 00 10 - - - Postcards Value 5%
49 09 00 20 - - - Greeting and similar cards Value 5%
49.10 Calendars of any
49 10 00 00 kind,printed,including calender Value 5%
blocks.
49.11
Other printed matter, including
printed pictures and photographs.
- Trade advertising material,

Commercial catalogues and the like:
49 11 10 10 - - -Trade advertising material Value 5%
- - - Commercial catalogues and the
49 11 10 90 Value 5%
like
- Other :
- - Pictures, designs and
Photographs :
263
Section X
Chapter 49
HEADING DUTY
NO RATE
- - - Photographs, whether or not
49 11 91 10 coloured (of tourist propaganda or Value 5%
landscaping)
49 11 91 90 - - - Other Value 5%
- - Other:
- - - Printed mounts for calendars,
49 11 99 10 Value 5%
whether or not illustrated
- - - Instructional boards for
49 11 99 20 Value 5%
anatomy,botany and zoology
- - - Tickets for parties, festivals,
49 11 99 30 Value 5%
modes of transport and the like
49 11 99 90 - - - Other Value 5%
264
Section XI
Chapter 50
Section XI
TEXTILES AND TEXTILE ARTICLES
Notes.
I .- This Section does not cover :
(a) Animal brush making 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 indwidual 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 ariicles 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 tibres 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);
265
Section XI
Chapter 50
(u) Articles of Chapter 96 (for example, brushes, travel sets for sewing, slide
fasteners and 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 Chaptets 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 occun 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 classitied 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 matcrials are to be treated as a single textile matenal.
(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 puroses 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;
266
Section XI
Chapter 50
(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) Metallized 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.

(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).
267
Section XI
Chapter 50
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 tor 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
Multiplc (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 unravellmg by
whipping or by other simple means;
(d) Cut to size and having undergone a process of drawn thread work;
(e) 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);
(f) 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.
268
Section XI
Chapter 50
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 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 then 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
heading Nos. 61.01 to 61.14 and headings Nos. 62.01 to 62.11 .
Subheading Notes.
I.- 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 :
269
Section XI
Chapter 50
(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 uf 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 yam.
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 cont.ext 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 rcduircs) ur has been treated with a coloured finish other than white
(unless the context utherwisc requires), in the piece; or
(ii) consists of coloured yarn of a single uniform colour.
(g) Woven fabric of yarns of different colours
Wovcn 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.
270
Section XI
Chapter 50
(The followin are also regarded as printed woven fabrics : woven fabrics
bearing designs made, for examp e, 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 categurics.
The definitions at (e) 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
HEADI DUTY
NG NO H.S CODE DESCRIPTION UINT
RATE
50.01 Silk-worm cocoons suitable for
50 01 00 00 Value 5%
reeling.
50.02 50 02 00 00 Raw silk (not thrown). Value 5%
50.03
Silk waste (including cocoons
50 03 00 00 unsuitable for reeling, yarn waste Value 5%
and garnetted stock).
50.04 Silk yarn (other than yarn spun
50 04 00 00 from silk waste) not put up for Value 5%
retail sale.
50.05 Yarn spun from silk waste, not put
50 05 00 00 Value 5%
up for retail sale.
50.06 Silk yarn and yarn spun from silk
50 06 00 00 waste, put up for retail sale; silk- Value 5%
worm gut.
271
Section XI
Chapter 50
HEADI DUTY
NG NO H.S CODE DESCRIPTION UINT
RATE
50.07 Woven fabrics of silk or of silk
waste.
50 07 10 00 - Fabrics of noil silk Value 5%
- Other fabrics, containing 85 % or
50 07 20 00 more by weight of silk or of silk Value 5%
waste other than noil silk
50 07 90 00 - Other Fabrics Value 0.05
272
Section XI
Chapter 51
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, Ilama, 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).
HEADING DUTY
NO RATE
51.01 Wool, not carded or combed.
- Greasy, including fleece-washed
wool:
51 01 11 00 - - Shorn wool Value 5%
51 01 19 00 - - Other Value 5%
- Degreased, not carbonised :
51 01 21 00 - - Shorn wool Value 5%
51 01 29 00 - - Other Value 5%
51 01 30 00 - Carbonised Value 5%
51.02 Fine or coarse animal hair, not
carded or combed.
- Fine animal hair:
51 02 11 00 - - Of Kashmir (cashmere) goats Value 5%
51 02 19 00 - - Other Value 5%
51 02 20 00 - Coarse animal hair Value 5%
51.03
Waste of wool or of fine or coarse
animel hair, including yarn waste
but excluding garnetted stock .
51 03 10 00 - Noils of wool or of fine animal hair Value 5%

- Other waste of wool or of fine animal
51 03 20 00 Value 5%
hair
51 03 30 00 - Waste of coarse animal hair Value 5%
51.04 Garnetted stock of wool or of fine or
51 04 00 00 Value 5%
coarse animal hair .
51.05
Wool and fine or coarse animal hair,
carded or combed (including
combed wool in fragments).
51 05 10 00 - Carded wool Value 5%

- Wool tops and other combed wool:
51 05 21 00 - - Combed wool in fragments Value 5%
51 05 29 00 - - Other Value 5%
272
Section XI
Chapter 51
HEADING DUTY
NO RATE
- Fine animal hair, Carded or combed:
51 05 39 00 - - Other Value 5%
- Coarse animal hair, Carded or
51 05 40 00 Value 5%
combed
51.06 Yarn of carded wool, not put up for
retail sale.
- Containing 85 % or more by weight
51 06 10 00 Value 5%
of wool
- Containing less than 85 % by weight
51 06 20 00 Value 5%
of wool
51.07 Yarn of combed wool, not put up for
retail sale.
51 07 10 00 Value 5%
of wool
- Containing less than 85 %by weight
51 07 20 00 Value 5%
of wool
51.08
Yarn of fine animal hair (carded or
combed), not put up for retail sale.
51 08 10 00 - Carded Value 5%
51 08 20 00 - Combed Value 5%
51.09 Yarn of wool or of fine animal hair,
put up for retail sale.
- Containing 85 % or more by weight of
51 09 10 00 Value 5%
wool or of fine animal hair
51 09 90 00 - Other Value 5%
51.10
Yarn of coarse animal hair or of
horsehair (including gimped
51 10 00 00 Value 5%
horsehair yarn), whether or not put
up for retail sale.
51.11
Woven fabrics of carded wool or of
carded fine animal hair.

wool or of fine animal hair :
- - Of a weight not exceeding 300 g/m2
:
51 11 11 10 - - - For making abayas (men's cloaks) Value 5%

51 11 11 90 - - - Other Value 5%
- - Other :

51 11 19 90 - - - Other Value 5%
273
Section XI
Chapter 51
HEADING DUTY
NO RATE
- Other, mixed mainly or solely with
man-made filaments :
51 11 20 90 - - - Other Value 5%
man-made staple fibres :
51 11 30 90 - - - Other Value 5%
- Other :

51 11 90 90 - - - Other Value 5%
51.12 Woven fabrics of combed wool or of
combed fine animal hair.
- Containing 85 %r or more by weight
of wool or of fine animal hair :
- - Of a weight not exceeding 200
g/m2 :
51 12 11 90 - - - Other Value 5%
- - Other :

51 12 19 90 - - - Other Value 5%
man-made filaments :
51 12 20 90 - - - Other Value 5%
mam-made staple fibres :
51 12 30 90 - - - Other Value 5%
- Other :
51 12 90 90 - - - Other Value 5%
51.13 Woven fabrics of coarse animal hair
or of horsehair.
- - - Woven fabrics of coarse animal
hair :
- - - - For making abayas (men's
51 13 00 11 Value 5%
cloaks)
51 13 00 19 - - - - Other Value 5%
274
Section XI
Chapter 51
HEADING DUTY
NO RATE
51 13 00 20 - - - Woven fabrics of horsehair Value 5%
275
Section XI
Chapter 52
Chapter 52
Cotton
Subheading Note.
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.
HEADING DUTY
NO RATE
52.01 52 01 00 00 Cotton, not carded or combed. Value 5%
52.02 Cotton waste (including yarn
waste and garnetted stock).
52 02 10 00 - Yarn waste (including thread waste) Value 5%
- Other :
52 02 91 00 - - Garnetted stock Value 5%
52 02 99 00 - - Other Value 5%
52.03 52 03 00 00 Cotton, carded or combed. Value 5%
52.04 Cotton sewing thread, whether or
not put up for retail sale.
- Not put up for retail sale :
- - Containing 85 % or more by
52 04 11 00 Value 5%
weight of cotton
52 04 19 00 - - Other Value 5%
52 04 20 00 - Put up for retail sale Value 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 :
- - Measuring 714.29 decitex or more

52 05 11 00 Value 5%
(not exceeding 14 metric number)
- - Measuring less than 714.29

decitex but not less than 232.56
52 05 12 00 Value 5%
decitex (exceeding 14 metric number
but not exceeding 43 metric number)

52 05 13 00 Value 5%
276
Section XI
Chapter 52
HEADING DUTY
NO RATE
decitex but not less than 125
52 05 14 00 Value 5%
- - Measuring less than 125 decitex

52 05 15 00 Value 5%
(exceeding 80 metric number)
- Single yarn, of combed fibres :

52 05 21 00 Value 5%
(not exeeeding 14 metric number)

decitex but not lcss than 232.56
52 05 22 00 Value 5%
but not excecding 43 metric number)

52 05 23 00 Value 5%
but not e:xceeding 52 metric number)

decitex but not Icss than 125 decitex
52 05 24 00 Value 5%
(exceeding 52 metric number but not
exceeding 80 metric number)

but not less than 106.38 decitex
52 05 26 00 Value 5%
excecding 94 metric number)
52 05 27 00 decitex (exceeding 94 metric number Value 5%
but not excecding 120 metric
number)
- - Measuring less than 83.33 decitex

52 05 28 00 Value 5%
(exceeciing 120 metric number)
- Multiple (folded) or cabled yarn, of

uncombed fibres :
- - Measuring per single yarn 714.29
52 05 31 00 decitex or more (not exceeding 14 Value 5%
metric number per single yarn)
277
Section XI
Chapter 52
HEADING DUTY
NO RATE
- - Measuring per single yarn less
than 714.29 decitex but not less than
52 05 32 00 232.56 decitex (exceeding 14 metric Value 5%
number but not exceeding 43 metric
number per smgle yarn)
than 232.56 decitex hut not less than
number hut not exceeding 52 metric
than 192.3 1 decitcx but not less
52 05 34 00 than 125 decitex (exceeding 52 Value 5%
metric number but not exceeding 80


combed fibres :

than 714.29 decitcx but not less than
numher but not exceeding 43 metric
than 232.56 decitex hut not less than
numher but not exceeding 52 metric
52 05 44 00 125 decitex (exceeding 52 metric Value 5%
number per single yarn)

than 125 decitex but not less than
number per single yarn)
278
Section XI
Chapter 52
HEADING DUTY
NO RATE
number but not exceeding 120

52 05 48 00 than 83.33 decitex (exceeding 120 Value 5%
thread), containing less than 85 %
by weight of cotton, not put up for
retail sale .
- Single yarn, of uncombed fibres :

52 06 11 00 Value 5%

52 06 12 00 Value 5%

decitex but not less than 192.3 I
52 06 13 00 Value 5%

decitex but not less than I 25 decitex
52 06 14 00 Value 5%

52 06 15 00 Value 5%
- Single yarn, of combed fibres :

52 06 21 00 Value 5%

52 06 22 00 Value 5%
279
Section XI
Chapter 52
HEADING DUTY
NO RATE
52 06 23 00 Value 5%

decitex but not less than 125 decitex
52 06 24 00 Value 5%
52 06 25 00 Value 5%
uncombed fibres :



than 192.3 1 decitex but not less

- Multiple (folded) or cabled yarn,

of combed fibres :
280
Section XI
Chapter 52
HEADING DUTY
NO RATE

than 232.56 decitcx but not less than
number per srngle yarn)
than 192.3 1 decilcx but not less
52 06 45 00 than 125 decitex (excccding 80 Value 5%
thread) put up for reteil sele.
52 07 10 00 Value 5%
of cotton
52 07 90 00 - Other Value 5%
52.08 Woven fabrics of cotton,
containing 85 % or more by
weight of cotton, weighing not
more than 200 g/m2 .
- Unbleached :
- - Plain weave, weighing Not more
52 08 11 00 Value 5%
than I00 g/m2
- - Plain weave, weighing more than
52 08 12 00 Value 5%
100 g/m2
- - 3-thread or 4-thread twill,
52 08 13 00 Value 5%
including cross twill
52 08 19 00 - - Other fabrics Value 5%
- Bleached :
- - Plain weave, weighing Not more
52 08 21 00 Value 5%
than I00 g/m2
52 08 22 00 Value 5%
100 g/m2
52 08 23 00 Value 5%
- Dyed :
281
Section XI
Chapter 52
HEADING DUTY
NO RATE
- - Plain weave, weighing not more
52 08 31 00 Value 5%
than 100 g/m2
52 08 32 00 Value 5%
100 g/m2
52 08 33 00 Value 5%
- Of yarns of different colours :
52 08 41 00 Value 5%
than 100 g/m2
52 08 42 00 Value 5%
100 g/m2
52 08 43 00 Value 5%
- Printed :
52 08 51 00 Value 5%
than 100 g/m2
52 08 52 00 Value 5%
100 g/m2
containing 85 % or moroe by
weight of cotton, weighing more
than 200 g/m2 .
- Unbleached :
52 09 11 00 - - Plain weave Value 5%
52 09 12 00 Value 5%
- Bleached :
52 09 22 00 Value 5%
- Dyed :
52 09 32 00 Value 5%
52 09 42 00 - - Denim Value 5%
- - Other fabrics of 3-thread or 4-
52 09 43 00 Value 5%
thread twill, including cross twill
282
Section XI
Chapter 52
HEADING DUTY
NO RATE
- Printed :
52 09 52 00 Value 5%
containing less than 85 % by
weight of cotton, mixed mainly or
solely with man-made
fibres,weighing not more than 200
g/m2.
- Unbleached :
- Bleached :
- Dyed :
52 10 32 00 Value 5%
- Printed :
containing less than 85% by
weight of cotton, mixed mainly or
solely with man-made fibres,
weighing more than 200 g/m2 .
- Unbleached:
52 11 12 00 Value 5%
including cross twili
52 11 20 00 - Bleached Value 5%
- Dyed:
52 11 32 00 Value 5%
283
Section XI
Chapter 52
HEADING DUTY
NO RATE
- Of yarns of different colours:
52 11 42 00 - - Denim Value 5%
- - Other fabrics of 3-thread or 4-
52 11 43 00 Value 5%
thread twill, including cross twill
- Printed:
52 11 52 00 Value 5%
52.12 Other woven fabrics of cotton.
- Weighing not more than 200 g/m2:
52 12 11 00 - - Unbleached Value 5%
52 12 12 00 - - Bleached Value 5%
52 12 13 00 - - Dyed Value 5%
52 12 14 00 - - Of yarn s of different colours Value 5%
52 12 15 00 - - Printed Value 5%
- Weighing more than 200 g/m2:
52 12 22 00 - - Bleached Value 5%
52 12 23 00 - - Dyed Value 5%
52 12 24 00 - - Of yarns of different colours Value 5%
52 12 25 00 - - Printed Value 5%
284
Section XI
Chapter 53
Chapter 53
Other vegetable textile fibres;paper yarn and woven fabrics of paper yarn
HEADING DUTY
NO RATE
53.01
Flax, raw or processed but not
spun; flax tow and waste
(including yarn waste and
garnetted stock).
53 01 10 00 - Flax, raw or retted Value 5%
- Flax, broken, scutched, hackled or
otherwise processed, but not spun:
53 01 21 00 - - Broken or scutched Value 5%
53 01 29 00 - - Other Value 5%
53 01 30 00 - Flax tow and waste Value 5%
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) .
53 02 10 00 - True hemp, raw or retted Value 5%
53 02 90 00 - Other Value 5%
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).
- Jute and other textile bast fibres,
53 03 10 00 Value 5%
raw or retted
53 03 90 00 - Other Value 5%
53.04 Deleted
53.05 Coconut, abaca (Manila hemp or
Musa textilis Nee), ramie and
other vegetable textile fibres, not
53 05 00 00 Value 5%
raw or processed but not spun;
tow, noils and waste of these
fibres (including yarn waste and
garnetted stuck) .
53.06 Flax yarn.
53 06 10 00 - Single Value 5%
53 06 20 00 - Multiple (foIded) or cabled Value 5%
53.07 Yarn of jute or of other textile bast
fibres of heading 53.03.
285
Section XI
Chapter 53
HEADING DUTY
NO RATE
53 07 10 00 - Single Value 5%
53 07 20 00 - Multiple (folded) or cabled Value 5%
53.08 Yarn of other vegetable textile
fibres; paper yarn.
53 08 10 00 - Coir yarn Value 5%
53 08 20 00 - True hemp yarn Value 5%

53 08 90 00 - Other Value 5%
53.09 Woven fabrics of flax.
of flax :
53 09 11 00 - - Unbleached or bleached Value 5%
53 09 19 00 - - Other Value 5%
- Containing less than 85 % by
weight of flax :
53 09 29 00 - - Other Value 5%
53.10
Woven fabrics of jute or of other
textile bast fibres of heading 53.03.
53 10 10 00 - Unbleached Value 5%
53 10 90 00 - Other Value 5%
53.11 Woven fabrics of other vegetable
53 11 00 00 textile fibres; woven fabrics of Value 5%
paper yarn.
286
Section XI
Chapter 54
Chaptes 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 ftbres 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 " artiacial ", used in relation to fibres, mean : synthetic : fibres as
dctincd 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.
HEADING DUTY
NO RATE
54.01 Sewing thread of man-made
filaments, whether or not put up
for retail sale.
- Of synthetic filaments :
54 01 10 10 - - - Put up for or retail sale Value 5%
54 01 10 90 - - - Other Value 5%
- Of artificial filaments :
54 01 20 10 - - - Put up for or retail sale Value 5%
54 01 20 90 - - - Other Value 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:
54 02 11 00 - - Of aramids Value 5%
54 02 19 00 - - Other Value 5%
54 02 20 00 - High tenacity Yarn of polyesters Value 5%
- Textured yarn :
- - Of nylon or other polyamides,
54 02 31 00 measuring per single yarn not more Value 5%
than 50 tex
287
Section XI
Chapter 54
HEADING DUTY
NO RATE
- - Of nylon or other polyamides,
54 02 32 00 measuring per single yarn more than Value 5%
50 tex
54 02 33 00 - - Of polyesters Value 5%
54 02 34 00 - - Of polypropylene Value 5%
54 02 39 00 - - Other Value 5%
- Other yarn, single, with a twist not
exceeding 50 turns per metre :
54 02 44 00 - - Elastomeric Value 5%
- - Other, of nylon or other
54 02 45 00 Value 5%
polyamides
- - Other, of polyesters, partially
54 02 46 00 Value 5%
oriented
54 02 47 00 - - Other, of polyesters Value 5%
54 02 48 00 - - Other, of polypropylene Value 5%
54 02 49 00 - - Other Value 5%
- Other yarn, single, with a twist
exceeding 50 turns per metre :
54 02 51 00 - - Of nylon or Other polyamides Value 5%
54 02 59 00 - - Other Value 5%
- Other yarn, multiple (folded) or
cabled :
54 02 61 00 - - Of nylon or Other polyamides Value 5%
54 02 69 00 - - Other Value 5%
54.03 Artificial filament yarn (other than
sewing thread), not put up for
retail sale, including artificial
monofilament of less than 67
decitex.
54 03 10 00 - High tenacity Yarn of viscose rayon Value 5%
- Other yarn, single :
- - Of viscose rayon, untwisted or
54 03 31 00 with a twist not exceeding 120 turns Value 5%
per metre
- - Of viscose rayon, with a twist
54 03 32 00 Value 5%
exceeding 120 turns per metre
54 03 39 00 - - Other Value 5%
- Other yarn, multiple (folded) or
cabled :
54 03 41 00 - - Of viscose rayon Value 5%
54 03 49 00 - - Other Value 5%
288
Section XI
Chapter 54
HEADING DUTY
NO RATE
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:
54 04 11 00 - - Elastomeric Value 5%
54 04 12 00 - - Other,of polypropylene Value 5%
54 04 19 00 - - Other Value 5%
54 04 90 00 - Other Value 5%
54.05 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.
54 05 00 10 - - - Monofilament Value 5%
54 05 00 90 - - - Other Value 5%
54.06 Man-made filament yarn (other
54 06 00 00 than sewing thread), put up for Value 5%
retail sale.
54.07 Woven fabrics of synthetic
filament yarn, including woven
fabrics obtained from materials of
heading 54.04 .
- Woven fabrics obtained from High
54 07 10 00 tenacity Yarn of nylon or Other Value 5%
polyamides or of polyesters
- Woven fabrics obtained from strip
54 07 20 00 Value 5%
or the like
- Fabrics specified in Note 9 to
54 07 30 00 Value 5%
Section XI
- Other woven fabrics, containing 85
% or more by weight of filaments of
nylon or other polyamides :
54 07 41 00 - - Unbleached or Bleached Value 5%
54 07 42 00 - - Dyed Value 5%
54 07 43 00 - - of yarns of different colours Value 5%
54 07 44 00 - - Printed Value 5%
289
Section XI
Chapter 54
HEADING DUTY
NO RATE
% or more by weight of textured
polyester filaments :
54 07 52 00 - - Dyed Value 5%
54 07 54 00 - - Printed Value 5%
% or more by weight of polyester
filaments :
- - Containing 85 % or more by
54 07 61 00 weight of non-textured polyester Value 5%
filaments :
54 07 69 00 - - Other Value 5%
% or more by weight of synthetic
filaments:
54 07 72 00 - - Dyed Value 5%
54 07 74 00 - - Printed Value 5%
- Other woven fabrics, containing
less than 85 % by weight of synthetic
filaments, mixed mainly or solely with
cotton :
54 07 82 00 - - Dyed Value 5%
54 07 83 00 - - of yarns of different colours Value 5%
54 07 84 00 - - Printed Value 5%
- Other woven fabrics :
54 07 92 00 - - Dyed Value 5%
54 07 94 00 - - Printed Value 5%
54.08 Woven fabrics of artificial filament
yarn, including woven fabrics
obtained from materials of
heading 54.05.
- Woven fabrics obtained from High
54 08 10 00 Value 5%
tenacity Yarn of viscose rayon
% or more by weight of artificial
filament or strip or the like :
54 08 22 00 - - Dyed Value 5%
54 08 24 00 - - Printed Value 5%
290
Section XI
Chapter 54
HEADING DUTY
NO RATE
54 08 32 00 - - Dyed Value 5%
54 08 34 00 - - Printed Value 5%
291
Section XI
Chapter 55
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 within heading 55.03 or 55.04.
HEADING DUTY
NO RATE
55.01 Synthetic filament tow.
55 01 10 00 - Of nylon or Other polyamides Value 5%
55 01 20 00 - Of polyesters Value 5%
55 01 30 00 - Acrylic or modacrylic Value 5%
55 01 40 00 - Of polypoylene Value 5%
55 01 90 00 - Other Value 5%
55.02 55 02 00 00 Artificial filament tow. Value 5%
55.03 Synthetic staple fibres, not carded,
combed or otherwise processed for
spinning.
- Of nylon or Other polyamides:
55 03 11 00 - - Of aramids Value 5%
55 03 19 00 - - Others Value 5%
55 03 40 00 - Of polypropylene Value 5%
55 03 90 00 - Other Value 5%
55.04 Artificial staple fibres, not carded,
spinning.
55 04 10 00 - Of viscose rayon Value 5%
55 04 90 00 - Other Value 5%
55.05 Waste (including noils, yarn waste
and garnetted stock) of man-made
fibres.
55 05 10 00 - Of synthetic fibres Value 5%
55 05 20 00 - Of artificial fibres Value 5%
55.06 Synthetic staple fibres, carded,
spinning.
292
Section XI
Chapter 55
HEADING DUTY
NO RATE
55 06 10 00 - Of nylon or Other polyamides Value 5%
55 06 90 00 - Other Value 5%
55.07 Artificial staple fibre.s, carded,
55 07 00 00 combed or otherwise processed for Value 5%
spinning.
55.08 Sewing thread of man-made staple
fibres, whether or not put up for
retail sale.
- Of synthetic staple fibres :
55 08 10 10 - - - Put up for retail sale Value 5%
55 08 10 90 - - - Other Value 5%
- Of artificial staple fibres :
55 08 20 10 - - - Put up for retail sale Value 5%
55 08 20 90 - - - Other Value 5%
55.09 Yarn (other than sewing thread) of
synt6etic staple Rbres, not put up
for retail sale.
staple fibres of nylon or other
polyamides :
55 09 11 00 - - Single Yarn Value 5%
55 09 12 00 - - Multiple (folded) or cabled Yarn Value 5%
polyester staple fibres :

of acrylic or modacrylic staple fibres :
- Other yarn, containing 85 % or more

by weight of synthetic staple fibres :
- Other yarn, of polyester staple fibres :
- - Mixed mainly or solely with artificial
55 09 51 00 Value 5%
staple fibres
- - Mixed mainly or solely with wool or
55 09 52 00 Value 5%
fine animal hair
293
Section XI
Chapter 55
HEADING DUTY
NO RATE
55 09 53 00 - - Mixed mainly or solely with Cotton Value 5%
55 09 59 00 - - Other Value 5%
- Other yarn, of acrylic or modacrylic
staple fibres :
55 09 61 00 Value 5%
fine animal hair
55 09 69 00 - - Other Value 5%
- Other yarn :
55 09 91 00 Value 5%
fine animal hair
55 09 99 00 - - Other Value 5%
55.10 Yarn (other than sewing thread) of
artificial staple fbres, not put up for
retail sale.
of artificial staplc fibres:
- Other Yarn, Mixed mainly or solely
55 10 20 00 Value 5%
with wool or ftne animal hair
- Other Yarn, Mixed mainly or solely
55 10 30 00 Value 5%
with Cotton
55 10 90 00 - Other Yarn Value 5%
55.11 Yarn (other than sewing threed) of
man-mede stsple fibres, put up for
retail sale.
- Of synthetic staple fibres, containing
55 11 10 00 Value 5%
85% or more by weight of such fibres
- Of synthetic staple fibres, containing

55 11 20 00 Value 5%
less than 85% by weight of such fibres
55 11 30 00 - Of artificial staple fibres Value 5%
55.12
Woven fabrics of synthetic staple
fibres, containing 85 % or more by
weight of synthetic staple fibres.

polyester staple fihres :
55 12 19 00 - - Other Value 5%
acrylic or modacrylic staple fibres :
294
Section XI
Chapter 55
HEADING DUTY
NO RATE
55 12 29 00 - - Other Value 5%
- Other :
55 12 99 00 - - Other Value 5%
55.13
fibres, containinlg 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 :
- - Of polyester staple fibres, Plain
55 13 11 00 Value 5%
weave
- - 3-thread or 4-thread twill, including
55 13 12 00 Value 5%
cross twill, of polyester staple fibres
- - Other woven fabrics of polyester

55 13 13 00 Value 5%
staple fibres
55 13 19 00 - - Other woven fabrics Value 5%
- Dyed :
55 13 21 00 Value 5%
weave
55 13 23 00 Value 5%
staple fibres
55 13 31 00 Value 5%
weave
- Printed:
55 13 41 00 Value 5%
weave
55.14
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:
55 14 11 00 Value 5%
weave
55 14 12 00 Value 5%
295
Section XI
Chapter 55
HEADING DUTY
NO RATE
- Dyed:
55 14 21 00 Value 5%
weave
- - 3-thread or 4-thread twill. including
55 14 22 00 Value 5%
55 14 23 00 Value 5%
staple fibres
55 14 30 00 - Of yarns of different colours Value 5%
- Printed:
55 14 41 00 Value 5%
weave
55 14 42 00 Value 5%
55 14 43 00 Value 5%
staple fibres
55.15 Other woven fabrics of synthetic
staple fibres.
- Of polyester staple fibres:
- - Mixed mainly or solely with viscose
55 15 11 00 Value 5%
rayon staple fibres
- - Mixed mainly or solely with Man-
55 15 12 00 Value 5%
made filaments
55 15 13 00 Value 5%
fine animal hair
55 15 19 00 - - Other Value 5%
- Of acrylic or modacrylic staple fibres:
55 15 21 00 Value 5%
made filaments
55 15 22 00 Value 5%
fine animal hair
55 15 29 00 - - Other Value 5%
- Other woven fabrics:
55 15 91 00 Value 5%
made filaments
55 15 99 00 - - Other Value 5%
55.16 Woven fabrics of artificial staple
fibres.
artificial staple fibres:
55 16 12 00 - - Dyed Value 5%
296
Section XI
Chapter 55
HEADING DUTY
NO RATE
55 16 14 00 - - Printed Value 5%
of artificial staple fibres, mixed mamly
or solely with man-made filaments:
55 16 22 00 - - Dyed Value 5%
55 16 24 00 - - Printed Value 5%
of artificial staple fibres, mixed mainly
or solely with wool or fine animal hair:
55 16 32 00 - - Dyed Value 5%
55 16 34 00 - - Printed Value 5%
of artificial staple fibres, mixed mainly
or solely with cotton:
55 16 42 00 - - Dyed Value 5%
55 16 44 00 - - Printed Value 5%
- Other:
55 16 92 00 - - Dyed Value 5%
55 16 94 00 - - Printed Value 5%
297
Section XI
Chapter 56
Chapter 56
Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles
thereof
Notes.
(a) Wadding, felt or nonwovens, impregnated, coated or covered with substances or
preparatinns ( 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); or
(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, impregnatcd, 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
Iess 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.
298
Section XI
Chapter 56
HEADING
H.S CODE DESCRIPTION UINT DUTY RATE
NO
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 :

- - Of Cotton:
56 01 21 10 - - - Cotton buds Value 5%
56 01 21 90 - - - Other Value 5%
56 01 22 00 - - Of man-made fibres Value 5%
56 01 29 00 - - Other Value 5%
56 01 30 00 - Textile flock and dust and mill neps Value 5%
56.02 Felt, whether or not impregnated,
coated, covered or laminated.
- Needleloom felt and stitch-bonded
56 02 10 00 Value 5%
fibre fabrics
- Other felt, not impregnated, coated,
covered or laminated:
56 02 21 00 - - Of wool or fine animal hair Value 5%
56 02 29 00 - - Of other textile materials Value 5%
56 02 90 00 - Other Value 5%
56.03 Nonwovens, whether or not
impregnated, costed, covered or
laminated.
- Of man-made filaments:
56 03 11 00 - - Weighing not more than 25 g/m2 Value 5%
- - Weighing more than 25 g/m2 but
56 03 12 00 Value 5%
not more than 70 g/m2
56 03 13 00 Value 5%
56 03 14 00 - - Weighing more than 150 g/m2 Value 5%
- Other:
56 03 91 00 - - Weighing not more than 25 g/m2 Value 5%
56 03 92 00 Value 5%
56 03 93 00 Value 5%
56 03 94 00 - - Weighing more than 150 g/m2 Value 5%
299
Section XI
Chapter 56
HEADING
NO
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.
- Rubber thread and cord, textile
56 04 10 00 Value 5%
covered
56 04 90 00 - Other Value 5%
56.05 Metallised yarn, whether or not
gimped, being textile yarn, or strip
or the like of heading 54.04 or
56 05 00 00 Value 5%
54.05, combined with metal in the
form of thread, strip or powder or
covered with metal.
56.06
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.
- - - Gimped yarn, and strip and the

56 06 00 10 Value 5%
like
56 06 00 20 - - - Chenille Yarn Value 5%
56 06 00 30 - - - Loop wale-Yarn Value 5%
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 Agae:
- - Binder or baler twine:
56 07 21 10 - - - Not plaited Value 5%
56 07 21 20 - - - Plaited Value 5%
- - Other:
56 07 29 20 - - - Plaited Value 5%
- Of polyethylene or polypropylene:
- - Binder or baler twine:
56 07 41 20 - - - Plaited Value 5%
- - Other :
56 07 49 20 - - - Plaited Value 5%
- Of other synthetic fibres:
300
Section XI
Chapter 56
HEADING
NO
56 07 50 20 - - - Plaited Value 5%
- Other:
- - - Plaited :
- - - - Of jute or of other textile bast
56 07 90 21 Value 5%
fibres of heading 53.03
56 07 90 29 - - - - Other Value 5%
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:
56 08 11 00 - - Made up fishing nets Value 5%
56 08 19 00 - - Other Value 5%
56 08 90 00 - Other Value 5%
56.09 Articles of yarn, strip or the like of
heading 54.04 or 54.05, twine,
cordage, rope or cables, not
56 09 00 10 - - - Shoe laces Value 5%
56 09 00 20 - - - Clotheslines Value 5%
56 09 00 30 - - - Towing ropes Value 5%
56 09 00 90 - - - Other Value 5%
301
Section XI
Chapter 57
Chapter 57
Carpets and other textile floor coverings
Notes.
I.- 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.
HEADING DUTY
NO RATE
57.01
Carpets and other textile floor
coverings, knotted, whether or not
made up.
57 01 10 00 - Of wool or fine animal hair Value 5%
57 01 90 00 - Of other textile materials Value 5%
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.
- " Kelem ", " Schumacks ", "

57 02 10 00 Karamanie " and similar hand- Value 5%
woven rugs
- Floor coverings of coconut fibres
57 02 20 00 Value 5%
(coir)
- Other, of pile construction, not
made up:
- - Of wool or fine animal hair:
57 02 31 10 - - - Machine-made carpets Value 5%
57 02 31 20 - - - Rugs and the like Value 5%
57 02 31 90 - - - Other Value 5%
- - Of man-made textile materials:
57 02 32 10 - - - Carpets, rugs and moquette Value 5%
57 02 32 20 - - - Carpets and rugs of chenille yarns Value 5%
57 02 32 90 - - - Other Value 5%
- Other, of pile construction, made
up:
57 02 41 90 - - - Other Value 5%
302
Section XI
Chapter 57
HEADING DUTY
NO RATE
- - - Carpets and rugs of chenille:
57 02 42 21 - - - - Bed and table covers Value 5%
57 02 42 29 - - - - Other Value 5%
57 02 42 30 - - - Prayer rugs Value 5%
57 02 42 90 - - - Other Value 5%
- - Of other textile materials:
- - - Of cotton :
57 02 49 11 - - - - Prayer rugs Value 5%
57 02 49 19 - - - - Other Value 5%
57 02 49 90 - - - Other Value 5%
- Other, not of pile construction, not
57 02 50 00 Value 5%
made up
- Other, not of pile construction,
made up:
57 02 91 90 - - - Other Value 5%
57 02 92 10 - - - Moquette carpets and rugs Value 5%
57 02 92 90 - - - Other Value 5%
- - Of other textile materials:
- - - Of cotton:
57 02 99 19 - - - - Other Value 5%
57 02 99 90 - - - Other Value 5%
57.03 Carpets and other textile floor
coverings, tufted, whether or not
made up.
57 03 20 00 - Of nylon or other polyamides Value 5%
- Of Other man-made textile
materials :
57 03 30 20 - - - Carpets and rugs of chenille yarn Value 5%
57 03 30 90 - - - Other Value 5%
- Of Other textile materials :
- - - Of Cotton :
57 03 90 11 - - - - Prayer Rugs Value 5%
57 03 90 19 - - - - Other Value 5%
303
Section XI
Chapter 57
HEADING DUTY
NO RATE
57 03 90 90 - - - Other Value 5%
57.04 Carpets and other textile floor
coverings, of felt, not tufted or
flocked, whether or not made up.
- Tiles, having a maximum surface
57 04 10 00 Value 5%
area of 0.3 m2
57 04 90 00 - Other Value 5%
57.05 Other carpets and other textile
floor coverings, whether or not
made up.
- - - Gummed pile carpets :
- - - - Carpts and Rugs of Chenille
57 05 00 11 Value 5%
Yarn
57 05 00 19 - - - - Other Value 5%
- - - Non-woven carpets, consisting of
a layer of carded textile fibres crimped
57 05 00 20 Value 5%
and held in position by rubber, plastics,
etc
- - - Knitted or crocheted carpets
57 05 00 30 having the appearance of moquette or Value 5%
furskins
57 05 00 90 - - - Other Value 5%
304
Section XI
Chapter 58
Chapter 58
Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery
Notes.
I.- 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 , embroiderv with metal or
glass thread on a visible ground of textile fabric, and sewn applique 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.
HEADING DUTY
NO RATE
58.01
Woven pile fabrics and chenille
fabrics, other than fabrics of
heading 58.02 or 58.06.
- Of wool or fine animal hair :
58 01 10 10 - - - For making abayas (Men's cloaks) Value 5%

58 01 10 90 - - - Other Value 5%
- Of cotton :
58 01 21 00 - - Uncut weft pile fabrics Value 5%
58 01 22 00 - - Cut corduroy Value 5%
58 01 23 00 - - Other weft pile fabrics Value 5%
58 01 26 00 - - Chenille fabrics Value 5%
58 01 27 00 - - Warp pile fabrics Value 5%
305
Section XI
Chapter 58
HEADING DUTY
NO RATE
- Of man-made fibres:
58 01 31 00 - - Uncut weft pile fabrics Value 5%
58 01 32 00 - - Cut corduroy Value 5%
58 01 33 00 - - Other weft pile fabrics Value 5%
58 01 36 00 - - Chenille fabrics Value 5%
58 01 37 00 - - Warp pile fabrics Value 5%
- Of other textile materials:
- - - Wooven fabrics of coarse animal
hair:
- - - - For making abayas (Men's
58 01 90 11 Value 5%
cloaks)
58 01 90 19 - - - - Other Value 5%
58 01 90 90 - - - Other Value 5%
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:
58 02 19 00 - - Other Value 5%
- Terry towelling and similar woven
58 02 20 00 Value 5%
terry fabrics, of other textile materials
58 02 30 00 - Tufted textile fabrics Value 5%
58.03 Gauze, other than narrow fabrics of
58 03 00 00 Value 5%
heading 58.06 .
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.
58 04 10 00 - Tulles and Other net fabrics Value 5%
- Mechanically made lace :

58 04 29 00 - - Of Other textile materials Value 5%
58 04 30 00 - Hand-made lace Value 5%
306
Section XI
Chapter 58
HEADING DUTY
NO RATE
58.05
Hand-woven tapestries of the type
Gobelins, Flanders,Aubusson,
Beauvais and the like, and needle-
58 05 00 00 Value 5%
worked tapestries (for example, petit
point, cross stitch), whether or not
made up.
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).
- Woven pile fabrics (including terry

58 06 10 00 towelling and similar terry fabrics) and Value 5%
chenille fabrics
- Other woven fabrics, containing by
58 06 20 00 weight 5% or more of elastomeric yarn Value 5%
or rubber thread
- Other woven fabrics:
58 06 31 00 - - Of cotton Value 5%
- Fabrics consisting of warp without
58 06 40 00 weft assembled by means of an Value 5%
adhesive (bolducs)
58.07 Labels, badges and similar articles
of textile materials, in the piece, in
strips or cut to shape or size, not
embroidered.
58 07 10 00 - Woven Value 5%
58 07 90 00 - Other Value 5%
58.08 Braids in the piece; ornamental
trimmings in the piece, without
embroidery, other than knitted or
crocheted; tassels, pompons and
similar articles.
58 08 10 00 - Braids in the piece Value 5%
58 08 90 00 - Other Value 5%
58.09
Woven fabrics of metal thread and
woven fabrics of metallized yarn of
heading 56.05, of a kind used in
58 09 00 00 Value 5%
apparel, as furnishing fabrics or for
similar purposes, not elsewhere
307
Section XI
Chapter 58
HEADING DUTY
NO RATE
58.10 Embroidery in the piece, in strips or
in motifs.
58 10 10 00 - Embroidery without visible ground Value 5%
- Other embroidery :
58 10 91 00 - - Of cotton Value 5%
58.11 Quilted textile products in the piece,
composed of one or more layers of
textile materials assembled with
58 11 00 00 Value 5%
padding by stitching or otherwise,
other than embroidery of heading
58.10.
308
Section XI
Chapter 59
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 puposes 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 heading 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 15 °C and 30 °C (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 produets
in rolls, of a width of not less than 45 cm, suitable for wall or ceiling decoration, consisting of a
textilc 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 " meatts :
(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.
309
Section XI
Chapter 59
(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 eyc
(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
backcloths 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 artiticial 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,
(eather 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 purpose;
310
Section XI
Chapter 59
(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).
HEADING DUTY
NO RATE
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.
- Textile fabrics coated with gum or

amylaceous substances, of a kind
59 01 10 00 Value 5%
used for the outer covers of books or
the like
- Other:
59 01 90 10 - - - Tracing cloth Value 5%
59 01 90 20 - - - Prepared painting canvas Value 5%
- - - Stiffened textile fabrics of a kind
59 01 90 30 Value 5%
used for hat foundations
59.02
Tyre cord fabric of high tenacity
yarn of nylon or other polyamides,
polyesters or viscose rayon.
59 02 10 00 - Of nylon or other polyamides Value 5%

59 02 90 00 - Other Value 5%
59.03
Textile fabrics impregnated, coated,
covered or laminated with plastics,
other than those of heading 59.02.
59 03 10 00 - Poly (vinyl chloride) Value 5%

59 03 20 00 - With polyurethane Value 5%
59 03 90 00 - Other Value 5%
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.
59 04 10 00 - Linoleum Value 5%
311
Section XI
Chapter 59
HEADING DUTY
NO RATE
59 04 90 00 - Other Value 5%
59.05 Textile wall coverings.
59 05 00 10 - - - Of chenille Value 5%
59 05 00 20 - - - Of cotton Value 5%
59 05 00 60 - - - Of man-made textile materials Value 5%
59 05 00 90 - - - Of other textile materials Value 5%
59.06 Rubberised textile fabrics, other
than those of headieg No. 59.02.
- Adhesive tape of a width not
59 06 10 00 Value 5%
exceeding 20 cm
- Other:
59 06 91 00 - - Knitted or crocheted Value 5%
59 06 99 00 - - Other Value 5%
59.07 Textile fabrics otherwise
impregnated, coated or covered;
painted canvas being theatrical
scenery, studio back-cloths or the
like.
- - - Other textile fabrics otherwise

impregnated, coated or covered:
- - - - Textile fabrics coated with

tar,bitumen or similar materials of a
59 07 00 11 Value 5%
kind used for goods covering and
covering fabrics
- - - - Textile fabrics coated with waxy
59 07 00 12 Value 5%
materiales
- - - - Thin textile fabrics coated or
59 07 00 13 saturated with a prepartion based on Value 5%
natural resins and camphor
- - - -Textile fabrics, coated or

impregnated with oil or preparations
with a basis of drying oil, including
packing cloths, strong coarse fabrics of
59 07 00 14 Value 5%
hemp, jute, cotton, linen or man-made
fabrics made waterproof by a heavy
coating based on a mixture of drying
oil and lamp black
- - - - Textile fabrics coated with

silicates to render them non-
59 07 00 15 Value 5%
inflammable (for example, for fire-proof
screens)
59 07 00 19 - - - - Other Value 5%
312
Section XI
Chapter 59
HEADING DUTY
NO RATE
- - - Painted canvas being theatrical
59 07 00 20 Value 5%
scenery, studio back-cloths or the like
59.08
Textile wicks, woven, plaited or
knitted, for lamps, stoves, lighters,
candles or the like; incandescent
59 08 00 00 Value 5%
gas mantles and tubular knitted gas
mantle fabric therefor, whether or
not impregnated.
59.09 Textile hosepiping and similar

textile tubing, with or without lining,
armour or accessories of other
materials.
59 09 00 10 - - - For fire-fighting Value 5%
59 09 00 90 - - - Other Value 5%
59.10
Transmission or conveyor belts or
belting, of textile material, whether
or not impregnated, coated, covered
59 10 00 00 Value 5%
or laminated with plastics, or
reinforced with metal or other
material.
59.11 Textile products and articles, for

technical uses, specified in Note 7
to this Chapter.
- Textile fabrics , felt and felt-lined

woven fabrics, coated,covered or
laminated with rubber, leather or other
material, of a kind used for card
59 11 10 00 clothing, and similar fabrics of a kind Value 5%
used for other technical purposes,
including narrow fabrics made of velvet
impregnated with rubber, for covering
weaving spindles (weaving beams)
59 11 20 00 - Bolting cloth, whether or not made up Value 5%
- 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) :
59 11 31 00 - - Weighing less than 650 g/m2 Value 5%
313
Section XI
Chapter 59
HEADING DUTY
NO RATE
59 11 32 00 - - Weighing 650 g/m2 or more Value 5%
- Straining cloth of a kind used in oil
59 11 40 00 presses or the like,including that of Value 5%
human hair
59 11 90 00 - Other Value 5%
314
Section XI
Chapter 60
Chapter 60
Knitted or crocheted fabrics
Notes.
l.- 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 yam.
HEADING DUTY
NO RATE
60.01 Pile fabrics, including " long pile "
fabrics and terry fabrics, knitted
or crocheted .
60 01 10 00 - " Long pile " fabrics Value 5%
- Looped pile fabrics :
60 01 21 00 - - Of cotton Value 5%
- Other :
60 01 91 00 - - Of cotton Value 5%
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.
- Containing by weight 5% or more of
60 02 40 00 elasmeric yarn but not containing Value 5%
rubber thread
60 02 90 00 - Other Value 5%
60.03 Knitted or crocheted fabrics of a
width not exceeding 30 cm, other
than those of heading 60.01or
60.02.
60 03 10 00 - Of wool or fine animl hair Value 5%
60 03 20 00 - Of cotton Value 5%
315
Section XI
Chapter 60
HEADING DUTY
NO RATE
60 03 40 00 - Of artifical fibres Value 5%
60 03 90 00 - Other Value 5%
60.04
Knitted or crocheted fabrics of a
width exceeding 30 cm,
containing by weigt 5% or more of
elastomeric yarn or rubber thread,
- Containing by weight 5% or more of

60 04 10 00 elastomeric yarn but not containing Value 5%
rubber thread
60 04 90 00 - Other Value 5%
60.05
Warp knit fabrics (inclding those
made on galloon knitting
machines), other than those of
- Of cotton :
60 05 22 00 - - Dyed Value 5%
60 05 24 00 - - Printed Value 5%
- Of synthetic fibres :
60 05 32 00 - - Dyed Value 5%
60 05 34 00 - - Printed Value 5%
- Of artifical fibres :
60 05 42 00 - - Dyed Value 5%
60 05 44 00 - - Printed Value 5%
60 05 90 00 - Other Value 5%
60.06
Other knitted or crocheted fabics.
60 06 10 00 - Of wool or fine animl hair Value 5%

- Of cotton :
60 06 22 00 - - Dyed Value 5%
60 06 24 00 - - Printed Value 5%
60 06 32 00 - - Dyed Value 5%
316
Section XI
Chapter 60
HEADING DUTY
NO RATE
60 06 34 00 - - Printed Value 5%
- Of artifical fibres :
60 06 42 00 - - Dyed Value 5%
60 06 44 00 - - Printed Value 5%
60 06 90 00 - Other Value 5%
317
Section XI
Chapter 61
Chapter 61
Articles of apparel and clothing accessories, knitted or crocheted
Notes.
1.- This Chapter applies only to made up knitted or crocheted articles.
(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 a 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 waistcuat in
addition whose front is made from the same fabric as the outer surface of the other componcnts 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 trouscrs),
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 exccption 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
318
Section XI
Chapter 61
- one or two different garments designed to cover the lower pari 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
(crosscountry 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 within heading 61.13 and within other
headings of this Chapter, excluding heading 61.11, are to be classified within 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.
319
Section XI
Chapter 61
Garments which cannot be identified as either men's or boys' garments or as women's or girls'
garments are to be classified within the headings covering women's or girls' garments.
10.- Articles of this Chapter may be made of metal thread.

HEADING DUTY
NO RATE
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,
61 01 30 00 - Of man-made fibres Value 5%
61 01 90 00 - Of Other textile materials Value 5%
61.02
Women's or girls' overcoats, car-
(including ski-jackets), wind-
cheaters, wind jackets and similar
articles, knitted or crocheted,

61.03 Men's or boys' suits, ensembles,
jackets, blazers, trousers, bib and
brace overalls, breeches and
shorts (other than swimwear),
knitted or crocheted.
61 03 10 00 - Suits Value 5%
- Ensembles :
61 03 22 00 - - Of cotton Value 5%
61 03 23 00 - - Of synthetic fibres Value 5%
- Jackets and blazers :
61 03 32 00 - - Of cotton Value 5%
- Trousers, bib and brace overalls,
breeches and shorts:
61 03 42 00 - - Of cotton Value 5%
320
Section XI
Chapter 61
HEADING DUTY
NO RATE
61.04
Women's or girls' suits,
ensembles, jacket.s, blazers,
dresses,skirts, divided skirts,
trousers, bib and brace overalls
,breeches and shorts (other than
swimwear), knitted or crocheted.
- Suits :
- Ensembles :
61 04 22 00 - - Of Cotton Value 5%
61 04 32 00 - - Of cotton Value 5%
- Dresses :
61 04 42 00 - - Of cotton Value 5%
61 04 44 00 - - Of artificial fibres Value 5%
- Skirts and divided skirts :
61 04 52 00 - - Of cotton Value 5%
61 04 62 00 - - Of cotton Value 5%
61.05 Men's or boys' shirts, knitted or
crocheted.
61.06 Women's or girls' blouses, shirts
and shirt-blouses, knitted or
crocheted.
321
Section XI
Chapter 61
HEADING DUTY
NO RATE
61.07
Men's or boys' underpants, briefs,
nightshirts, pyjamas, bathrobes,
dressing gowns and similar
articles, knitted or crocheted.
- Underpants and briefs :

61 07 11 00 - - Of cotton Value 5%
- Nightshirts and pyjamas :
61 07 21 00 - - Of cotton Value 5%
- Other :
61 07 91 00 - - Of cotton Value 5%
61.08 Women's or girls' slips,
petticoats,briefs,panties,
nightdresses, pyjamas, negliges,
bathrobes, dressing gowns and
similar articles, knitted or
crocheted.
- Slips and petticoats :
- Briefs and panties :
61 08 21 00 - - Of cotton Value 5%
- Nightdresses and pyjamas :
61 08 31 00 - - Of Cotton Value 5%
61 08 32 00 - - Of man-made iibres Value 5%
- Other :
61 08 91 00 - - Of cotton Value 5%
61.09 T-shirts, singlets and other vests,
knitted or crocheted.
322
Section XI
Chapter 61
HEADING DUTY
NO RATE
61.10 Jerseys, pullovers, cardigans,
waistcoats and similar
articles,knitted or crocheted.
61 10 11 00 - - Of wool Value 5%
61 10 19 00 - - Other Value 5%
61.11
Babies' garments and clothing
accessories,knitted or crocheted.
61.12 Track suits, ski suits and
swimwear, knitted or crocheted.
- Track suits :
61 12 11 00 - - Of cotton Value 5%
61 12 20 00 - Ski suits Value 5%
- Men's or boys' swimwear :
- Women`s or girIs` swimwear :
61.13 Garments, made up of knitted or
61 13 00 00 crocheted fabrics of heading Value 5%
59.03, 59.06 or 59.07.
61.14 Other garments, knitted or
crocheted.
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.
323
Section XI
Chapter 61
HEADING DUTY
NO RATE
- Graduated compression hosiery
61 15 10 00 (for example, stockings for varicose Value 5%
veins)
- Other panty hose and tights :
- - Of synthetic fibre, measuring per
61 15 21 00 Value 5%
single yarn less than 67 decitex
- - Of synthetic fibre, measuring per
61 15 22 00 Value 5%
single yarn 67 decitex or more
- Other women's full-length or knee-
61 15 30 00 length hosiery, measuring per single Value 5%
yarn less than 67 decitex
- Other :
61 15 95 00 - - Of cotton Value 5%
61.16 Gloves, mittens and mitts, knitted
or crocheted.
- Impregnated, coated or covered
61 16 10 00 Value 5%
with plastics or rubber
- Other :
61 16 92 00 - - Of cotton Value 5%
61.17 Other made up clothing
accessories, knitted or crocheted
; knitted or crocheted parts of
garments or of clothing
accessories.
- Shawls, scarves, mufflers,
61 17 10 00 Value 5%
mantillas, veils and the like
61 17 80 00 - Other accessories Value 5%
61 17 90 00 - Parts Value 5%
324
Section XI
Chapter 62
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.
326
Section XI
Chapter 62
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 within heading 62.09 and within other
headings of this Chapter are to be classified within heading 62.09.
5.- Garments which are, prima facie, classifiable both within heading 62.10 and within other
headings of this Chapter, excluding heading 62.09, are to be classified within 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,
styIe 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 on 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 within 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.
327
Section XI
Chapter 62
HEADING DUTY
NO RATE
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 :
- - Of wool or fine animal hair :
62 01 11 10 - - - Cloaks Value 5%
62 01 11 90 - - - Other Value 5%
62 01 12 00 - - Of cotton Value 5%
- Other :
62 01 92 00 - - Of cotton Value 5%
62.02 Women's or girls' overcoats, car-
(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 :
62 02 11 00 - - Of wool or f ne animal hair Value 5%
62 02 12 00 - - Of cotton Value 5%
- - Of man-made fibres :
62 02 13 10 - - - Women's cloaks Value 5%
62 02 13 90 - - - Other Value 5%
- - Of other textile materials :
- - - Of naturals silk :
62 02 19 11 - - - - Women's cloaks Value 5%
62 02 19 19 - - - - Other Value 5%
62 02 19 90 - - - Other Value 5%
- Other :
62 02 92 00 - - Of cotton Value 5%
328
Section XI
Chapter 62
HEADING DUTY
NO RATE
62.03 Men's or boys' suits, ensembles,
jackets, blazers, trousers, bib and
brace overalls, breeches and shorts
(other than swimwear).
- Suits :
- Ensembles :
62 03 22 00 - - Of cotton Value 5%
62 03 32 00 - - Of cotton Value 5%
62 03 42 00 - - Of cotton Value 5%
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 :
62 04 12 00 - - Of cotton Value 5%
- Ensembles :
62 04 22 00 - - Of cotton Value 5%
62 04 32 00 - - Of cotton Value 5%
- Dresses :
329
Section XI
Chapter 62
HEADING DUTY
NO RATE
62 04 42 00 - - Of cotton Value 5%
62 04 44 00 - - Of artificial fibres Value 5%
- Skirts and divided skirts :
62 04 52 00 - - Of cotton Value 5%
62 04 62 00 - - Of cotton Value 5%
62.05 Men's or boys' shirts.
62.06 Women's or girls' blouses, shicts
and shirt-blouses.
62 06 10 00 - Of silk or silk waste Value 5%
62.07 Men's or boys' singlets and other
vests, underpants,
briefs,nightshirts, pyjamas,
bathrobes, dressing gowns and
similar articles.
- Underpants and briefs :
62 07 11 00 - - Of cotton Value 5%
- Nightshirts and pyjamas :
62 07 21 00 - - Of cotton Value 5%
- Other :
62 07 91 00 - - Of cotton Value 5%
330
Section XI
Chapter 62
HEADING DUTY
NO RATE
62.08
Women's or girls' singlets and other
vests, slips, petticoats,briefs,
panties, nightdresses, pyjamas,
negligees, bathrobes,dressing
gowns and similar articles.
- Slips and petticoats :

- Nightdresses and pyjamas :
62 08 21 00 - - Of cotton Value 5%
- Other :
62 08 91 00 - - Of cotton Value 5%
62.09 Babies' garments and clothing
accessories.
62.10 Garments, made up of fabrics of
heading 56.02, 56.03, 59.03, 59.06 or
59.07.
- Of fabrics of heading 56.02 or 56.03 :
- - - Disposable garments and suits of

62 10 10 10 polypropylene whether or not sterilized Value 5%
for operation theatres
62 10 10 90 - - - Other Value 5%
- Other garments, of the type described

62 10 20 00 Value 5%
in subheadings 62 01 11 to 62 01 19
- Other garments, of the type described

62 10 30 00 Value 5%
in subheadings 62 02 11 to 62 02 19
62 10 40 00 - Other men's or boys' garments Value 5%
62 10 50 00 - Other women's or girls' garments Value 5%
62.11 Track suits, ski suits and swimwear;
other garments.
- Swimwear :
62 11 11 00 - - Men's or boys' Value 5%
331
Section XI
Chapter 62
HEADING DUTY
NO RATE
62 11 12 00 - - Women's or girls' Value 5%
62 11 20 00 - Ski suits Value 5%
- Other garments, men's or boys :
- - Of cotton :
62 11 32 10 - - - Thobe (Dishdasha) Value 5%
62 11 32 20 - - - Training suits Value 5%
62 11 32 90 - - - Other Value 5%
- - Of man-made fibres :
62 11 33 90 - - - Other Value 5%
62 11 39 90 - - - Other Value 5%
- Other garments, women's or girls :
62 11 42 00 - - Of cotton Value 5%
62.12
Brassieres, girdles, corsets, braces,
suspenders, garters and similar
articles and parts thereof, whether
or not knitted or crocheted.
62 12 10 00 - Brassieres Value 5%
62 12 20 00 - Girdles and panty-girdles Value 5%
62 12 30 00 - Corselettes Value 5%
62 12 90 00 - Other Value 5%
62.13 Handkerchiefs.
62.14 Shawls, scarves, mufflers, mantillas,
veils.
62 14 20 10 - - - Shawls Value 5%
62 14 20 20 - - - Mufflers Value 5%
62 14 20 90 - - - Other Value 5%
62 14 30 10 - - - Shawls Value 5%
62 14 30 20 - - - Mufflers Value 5%
62 14 30 30 - - - Scarves Value 5%
62 14 30 40 - - - Veils Value 5%
332
Section XI
Chapter 62
HEADING DUTY
NO RATE
62 14 30 90 - - - Other Value 5%
- Of artificial fibres :
62 14 40 10 - - - Shawls Value 5%
62 14 40 20 - - - Mufflers Value 5%
62 14 40 30 - - - Scarves Value 5%
62 14 40 40 - - - Veils Value 5%
62 14 40 90 - - - Other Value 5%
- Of Other textile materials :
- - - Of cotton :
62 14 90 11 - - - - Shawls Value 5%
62 14 90 12 - - - - Mufflers Value 5%
62 14 90 13 - - - - Scarves Value 5%
62 14 90 14 - - - - Veils Value 5%
62 14 90 19 - - - - Other Value 5%
62 14 90 90 - - - Of other textile materials Value 5%
62.15 Ties, bow ties and cravats.
62.16 62 16 00 00 Gloves, mittens and mitts. Value 5%
62.17 Other made up clothing
accessories; parts of garments or of
clothing accessories, other than
those of heading 62.12.
- Accessories :
62 17 10 10 - - - Stockings, socks and sockeetes Value 5%
- - - Footwear without an outer sole ,
62 17 10 20 Value 5%
excluding infants' footwear
- - - Belts of all kinds :
- - - - With incorporate buckles or
other fitting of precious metal, or are
62 17 10 31 Value 5%
decorated with pearls, precious or
semi-precious stones
62 17 10 39 - - - - Other Value 5%
- - - Straps or badges (for
ornamenting) or insignia placed on
62 17 10 40 Value 5%
arms (e.g. Red Crescent and Civil
Defence badges)
- - - Labels, badges, emblems and

62 17 10 50 initials (other than those of headings Value 5%
58.07, or 58.10)
333
Section XI
Chapter 62
HEADING DUTY
NO RATE
- - - Plaited strips (braids) for
ornamenting foreparts of military
62 17 10 60 uniform and the like, including those Value 5%
designed to be placed on shoulder or
armpit
- - - Pockets, sleeves, collars,
collarettes , wimples, fallals of all kinds
62 17 10 70 Value 5%
(e.g. cuffs , yokes, lapels and similar
articles)
62 17 10 90 - - - Other Value 5%
- Parts :
62 17 90 10 - - - Armpit shields Value 5%
- - - Shoulder pads and the like for
62 17 90 20 Value 5%
tailors
62 17 90 90 - - - Other Value 5%
334
Section XI
Chapter 63
Chapter 63
Other made up textile articles; sets; worn clothing and worn textile articles; rags
Notes.
I.- 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.
HEADING DUTY
NO RATE
I.- OTHER MADE UP TEXTILE
ARTICLES
63.01 Blankets and travelling rugs.
63 01 10 00 - Electric blankets Value 5%
- Blankets (other than electric blankets)
63 01 20 00 and travelling rugs, of wool or of fine Value 5%
animal hair
63 01 30 00 Value 5%
and travelling rugs, of cotton

63 01 40 00 Value 5%
and travelling rugs, of synthetic fibres
63 01 90 00 - Other blankets and travelling rugs Value 5%

63.02 Bed linen, table linen, toilet linen
and kitchen Iinen.
63 02 10 00 - Bed linen, knitted or crocheted Value 5%
- Other bed linen, printed :
335
Section XI
Chapter 63
HEADING DUTY
NO RATE
63 02 21 00 - - Of cotton Value 5%
- Other bed linen :
63 02 31 00 - - Of cotton Value 5%
63 02 40 00 - Table linen, knitted or crocheted Value 5%
- Other table linen :
63 02 51 00 - - Of cotton Value 5%
- Toilet linen and kitchen linen, of terry
63 02 60 00 towelling or similar terry fabrics, of Value 5%
cotton
- Other :
- - Of cotton :
63 02 91 10 - - - Pilgrimage (Ihram) towels Value 5%
63 02 91 20 - - - Ordinary towels, and bathtowels Value 5%
- - - End - joined towels to be hanged
63 02 91 30 Value 5%
on a reel
- - - kitchen towels for drying and
63 02 91 40 Value 5%
wiping the pots
63 02 91 90 - - - Other Value 5%
63.03 Curtains (including drapes) and
interior blinds; curtain or bed
valances.
- Knitted or crocheted :
- Other :
- - Of cotton:
63 03 91 10 - - - Curtains and drapes Value 5%
63 03 91 20 - - - Blinds for means of transportation Value 5%
63 03 91 90 - - - Other Value 5%
- - Of synthetic fibres :
63 03 92 10 - - - Curtains and drapes Value 5%
63 03 92 20 - - - Blinds for means of transportation Value 5%
63 03 92 90 - - - Other Value 5%
336
Section XI
Chapter 63
HEADING DUTY
NO RATE
63.04 Other furnishing articles, excluding
- Bedspreads :
63 04 11 00 - - Knitted or crocheted Value 5%
63 04 19 00 - - Other Value 5%
- Other :
- - Knitted or crocheted :
63 04 91 10 - - - Mosquito nets Value 5%
63 04 91 20 - - - Seat covers for vehicles Value 5%
63 04 91 90 - - - Other Value 5%
- - Not Knitted or crocheted, of Cotton :
63 04 92 30 - - - Curtain bands Value 5%
63 04 92 40 - - - Pillow cases Value 5%
63 04 92 90 - - - Other Value 5%
- - Not knitted or crocheted, of
synthetic fibres :
63 04 93 90 - - - Other Value 5%
- - Not knitted or crocheted, of other
textile materials :
63 04 99 90 - - - Other Value 5%
63.05 Sacks and bags, of a kind used for
the packing of goods.
- Of jute or of other textile bast fibres of
heading 53.03 :
63 05 10 10 - - - Of Jute Value 5%
63 05 10 90 - - - Other Value 5%
- Of man-made textile materials :
63 05 32 00 - - Flexible intermediate bulk containers Value 5%
- - Other, of polyethylene or
63 05 33 00 Value 5%
polypropylene strip or the like
63 05 39 00 - - Other Value 5%
337
Section XI
Chapter 63
HEADING DUTY
NO RATE
63.06
Tarpaulins, awnings and sunblinds;
tent.s; sails for boats, sailboards or
landcraft; camping goods.
- Tarpaulins, awmings and sunblinds :
- - Of synthetic fibres :
63 06 12 10 - - - Tarpaulins Value 5%
63 06 12 20 - - - Awnings and sunblinds Value 5%
63 06 19 10 - - - Tarpaulins Value 5%
63 06 19 20 - - - Awnings and sunblinds Value 5%
- Tents :
63 06 30 00 - Sails Value 5%
63 06 40 00 - Pneumatic mattresses Value 5%
63 06 90 00 - Other Value 5%
63.07 Other made up articles, including
dress patterns.
- Floor-cloths, dish-cloths, dusters and
63 07 10 00 Value 5%
similar cleaning cloths
63 07 20 00 - Life-jackets and life-belts Value 5%
- Other :
63 07 90 10 - - - Dress patterns Value 5%
- - - Flags, banners, pennants, badges
63 07 90 20 Value 5%
and the like
- - - Laundry or shoe bags, cases for
women's stocking or handkerchiefs
63 07 90 30 Value 5%
and similar cases of fine fabric for
household uses
63 07 90 40 - - - Garment bags Value 5%
- - - Loose covers for motor-cars,
63 07 90 50 machines suitcases, tennis rackets . . Value 5%
etc.
63 07 90 60 - - - Coffee filters and icing bags Value 5%
- - - Ornamental necklaces for
63 07 90 70 Value 5%
contests
- - - Pneumatic cushions other than
63 07 90 80 those used for camping of heading Value 5%
63.06
- - - Other :
63 07 90 91 - - - - Tea cosies Value 5%
338
Section XI
Chapter 63
HEADING DUTY
NO RATE
63 07 90 92 - - - - Pincushions Value 5%
- - - - Feminine pads (excluding those
63 07 90 93 Value 5%
of heading 59.01)
63 07 90 94 - - - - Shoe laces and fasteners Value 5%
63 07 90 95 - - - - Portable cradles Value 5%
63 07 90 96 - - - - Poles and cases for umbrellas Value 5%
- - - -Surgeons' masks and face
63 07 90 97 masks for protection against dust and Value 5%
odours
63 07 90 99 - - - - Other Value 5%
II.- SETS
63.08 Sets consisting of woven fabric and
yarn, whether or not with
accessories, for making up into
63 08 00 00 rugs, tapestries, embroidered table Value 5%
cloths or serviettes, or similar textile
articles, put up in packings for retail
sale.
III.- WORN CLOTHING AND WORN

TEXTILE ARTICLES; RAGS
63.09
63 09 00 00 Worn clothing and other worn articles. Value 5%
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.
63 10 10 00 - Sorted Value 5%
63 10 90 00 - Other Value 5%
339
Section XII
Chapter 64
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.
(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 90.2I ); 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 to 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.
l.- For the purposes of subheadings 6402.12, 6402.19, 6403.12, 6403.19 and 6404.11, the
expression " sports footwear " applies only to :
340
Section XII
Chapter 64
(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.
HEADING DUTY
NO RATE
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.
- Footwear incorporating a protective
64 01 10 00 Value 5%
metal toe-cap
- Other footwear :
- - Covering the ankle but not
64 01 92 00 Value 5%
covering the knee
64 01 99 00 - - Other Value 5%
64.02 Other footwear with outer soles
and uppers of rubber or plastics.
- Sports footwear :
- - Ski-boots, cross-country ski
64 02 12 00 Value 5%
footwear and snowboard boots
64 02 19 00 - - Other Value 5%
- Footwear with upper straps or
64 02 20 00 thongs assembled to the sole by Value 5%
means of plugs
- Other footwear :
64 02 91 00 - - Covering the ankle Value 5%
64 02 99 00 - - Other Value 5%
64.03 Footwear with outer soles of
rubber, plastics, leather or
composition leather and uppers of
leather.
- Sports footwear :
- - Ski-boots, cross-country ski
64 03 12 00 Value 5%
footwear and snowboard boots
64 03 19 00 - - Other Value 5%
- Footwear with outer soles of
leather, and uppers which consist of
64 03 20 00 Value 5%
leather straps across the instep and
around the big toe
- Other footwear, incorporating a
64 03 40 00 Value 5%
protective metal toe-cap
341
Section XII
Chapter 64
HEADING DUTY
NO RATE
- Other footwear with outer soles of
leather :
- - Covering the ankle :
64 03 51 10 - - - For men and boys Value 5%
64 03 51 20 - - - For women and girls Value 5%
- - Other :
- Other footwear :
- - Covering the ankle :
- - Other :
64.04 Footwear with outer soles of
rubber, plastics, Ieather or
composition leather and uppers of
textile materials.
- Footwear with outer soles of rubber
or plastics :
- - Sports footwear; tennis shoes,
64 04 11 00 basketball shoes, gym shoes,training Value 5%
shoes and the like
64 04 19 00 - - Other Value 5%
- Footwear with outer soles of
64 04 20 00 Value 5%
leather or composition leather
64.05 Other footwear.
- With uppers of leather or
64 05 10 00 Value 5%
composition leather
64 05 20 00 - With uppers of textile materials Value 5%
64 05 90 00 - Other Value 5%
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,
Ieggings and similar articles, and
parts thereof.
342
Section XII
Chapter 64
HEADING DUTY
NO RATE
- Uppers and parts thereof, other
64 06 10 00 Value 5%
than stiffeners
- Outer soles and heels, of rubber or
64 06 20 00 Value 5%
plastics
64 06 90 00 - Other Value 5%
343
Section XII
Chapter 65
Chapter 65
Headgear and parts thereof
Notes.
(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.
HEADING DUTY
NO RATE
65.01
Hat-forms, hat bodies and hoods
of felt, neither blocked to shape
65 01 00 00 nor with made brims; plateaux Value 5%
and manchons (incliuding slit
manchons), of felt.
65.02 Hat-shapes, plaited or made by
assembling strips of any material,
65 02 00 00 neither blocked to shape, nor with Value 5%
made brims, nor lined, nor
trimmed.
65.03 Deleted
65.04 Hats and other headgear, plaited
or made by assembling strips of
65 04 00 00 Value 5%
any material, whether or not lined
or trimmed.
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.
65 05 00 10 - - - Embroidered headgear (shimagh) Value 5%
- - - Headgear (Ghuttra), printed in

65 05 00 20 Value 5%
form of shimagh, not embroidered
65 05 00 30 - - - Ordinary foil (ghutra) Value 5%

65 05 00 40 - - - Skulcaps (Taqias) Value 5%
65 05 00 50 - - - Headbands ( Uquls) Value 5%
65 05 00 60 - - - Military caps and berets Value 5%
344
Section XII
Chapter 65
HEADING DUTY
NO RATE
- - - Disposable caps used in
65 05 00 70 operations rooms, of polypropylene, Value 5%
whether or not sterilized
- - - Ghuttra, embroidered or not
65 05 00 80 Value 5%
embeoidered (head masar)
65 05 00 90 - - - Other Value 5%
65.06 Other headgear, whether or not
lined or trimmed.
- Safety headgear :
65 06 10 10 - - - For sporting activities Value 5%
65 06 10 20 - - - Firemen's helmets Value 5%
65 06 10 30 - - - Military helmets Value 5%
65 06 10 40 - - - Motor cyclists' helmets Value 5%

65 06 10 50 - - - Construction workers helmets Value 5%
65 06 10 90 - - - Other Value 5%
- Other :
- - Of rubber or of plastics :
65 06 91 10 - - - Bathing headgear Value 5%
65 06 91 90 - - - Other Value 5%
65 06 99 00 - - Of other materials Value 5%
65.07
Head-bands, linings, covers, hat
65 07 00 00 foundntions, hat frames,peaks Value 5%
and chinstraps, for headgear.
345
Section XII
Chapter 66
Chapter 66
Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops and parts thereof
Notes.
(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.
HEADING DUTY
NO RATE
66.01 Umbrellas and sun umbrellas
(including walking-stick
umbrellas, garden umbrellas and
similar umbrellas).
66 01 10 00 - Garden or similar umbrellas Value 5%
- Other :
66 01 91 00 - - Having a telescopic shaft Value 5%
66 01 99 00 - - Other Value 5%
66.02 Walking-sticks, seat-sticks,
whips, riding-crops and the like.
66 02 00 10 - - - Walking-sticks Value 5%
66 02 00 20 - - - Whips Value 5%
66 02 00 90 - - - Other Value 5%
66.03 Parts, trimmings and accessories
of articles of heading 66.01 or
66.02.
- Umbrella frames, including frames
66 03 20 00 Value 5%
mounted on shafts (sticks)
66 03 90 00 - Other Value 5%
346
Section XII
Chapter 67
Chapter 67
Prepared feathers and down and articles made of feathers or of down; artificial flowers;
articles of human hair
Notes.
(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 No. 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 ftlowers 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 rnoulding forging, carving, stamping or other process, or consisting of parts
assembled otherwise than by binding, glueing, fitting into one another or similar methods.
HEADING DUTY
NO RATE
67.01
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).
67 01 00 10 - - - Ornamental hand fans of feather Value 5%

67 01 00 90 - - - Other Value 5%
67.02
Artificial flowers, foliage and fruit
and parts thereof; articles made of
artificial flowers, foliage or fruit.
67 02 10 00 - Of plastics Value 5%
- Of other materials :
67 02 90 10 - - - Of metal foils Value 5%
67 02 90 20 - - - Of textiles Value 5%
347
Section XII
Chapter 67
HEADING DUTY
NO RATE
67 02 90 90 - - - Of other materials Value 5%
67.03
Human hair, dressed, thinned,
bleached or otherwise worked;
67 03 00 00 wool or other animal hair or other Value 5%
textile materials, prepared for use
in making wigs or the like.
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
- Of synthetic textile materials :
67 04 11 00 - - Complete wigs Value 5%
67 04 19 00 - - Other Value 5%
67 04 20 00 - Of human hair Value 5%
67 04 90 00 - Of other materials Value 5%
348
Section XIII
Chapter 68
Section XIII
ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS;

GLASS AND GLASSWARE
Chapter 68
Articles of stone, plaster, cement, asbestos, mica or similar materials
Notes.
(a) Goods of Chapter 25;
(b) Coated, impregnated or covered paper and paperboard in each case. of heading 48.10 or
48.11 (for example, paper coated with mica powder or graphite, bituminised or asphalted paper);
(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);
(I) 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 No. 96.06 (for example, buttons), No. 96.09 ( or example, slate pencils) or No. 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.
349
Section XIII
Chapter 68
HEADING DUTY
NO RATE
68.01
Setts, curbstones and flagstones, of
natural stone (except slate).
68 01 00 10 - - - Of sandstone Value 5%
68 01 00 20 - - - Of granite Value 5%
68 01 00 30 - - - Of porphyry Value 5%
68 01 00 40 - - - Of marble Value 5%
68 01 00 90 - - - Of other natural stones Value 5%
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).
- Tiles, cubes and similar articles

whether or not rectangular (including
square), the largest surface area of
68 02 10 00 which is capable of being enclosed in a Value 5%
square the side of which is less than 7
cm; artificially coloured granules,
chippings and powder
- Other monumental or building stone

and articles thereof, simply cut or sawn,
with a flat or even surface :
68 02 21 00 - - Marble, travertine and alabaster Value 5%

68 02 23 00 - - Granite Value 5%
68 02 29 00 - - Other stone Value 5%
- Other :
- - Marble, travertine and alabaster :
- - - Steps, cornices, balustrades,
doors or windows frames and lintels,
68 02 91 10 Value 5%
thresholds, boundary stones and
milestones and the like
- - - Fixed bathroom equiment:
68 02 91 21 - - - - Bathtubs Value 5%
68 02 91 22 - - - - Wash basins Value 5%
68 02 91 23 - - - - Fountain basins Value 5%
68 02 91 29 - - - - Other Value 5%
350
Section XIII
Chapter 68
HEADING DUTY
NO RATE
- - - Flower pots and artificial fruits and
68 02 91 30 Value 5%
foliages
- - - Columns, pedestrals, bases and
68 02 91 40 Value 5%
capitals for columns
68 02 91 50 - - - Cups, boxes and ash trays Value 5%
68 02 91 60 - - - Paper weights and writing aid Value 5%
- - - Stone slabs forming the tops of
68 02 91 70 articles of furniture (for buffets, sinks, Value 5%
tables etc)
68 02 91 90 - - - Other Value 5%
68 02 92 00 - - Other calcareous stone Value 5%
68 02 93 00 - - Granite Value 5%
68 02 99 00 - - Other stone Value 5%
68.03 Worked slate and articles of slate or
of agglomerated slate.
- - - Tiles and blocks for buildings or
68 03 00 10 Value 5%
road paving
68 03 00 90 - - - Other Value 5%
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.
- Millstones and grindstones for milling,
68 04 10 00 Value 5%
grinding or pulping
- Other millstones, grindstones, grinding
wheels and the like :
- - Of agglomerated synthetic or natural
68 04 21 00 Value 5%
diamond
- - Of Other agglomerated abrasives or
68 04 22 00 Value 5%
of ceramics
68 04 23 00 - - Of natural stone Value 5%
68 04 30 00 - Hand sharpening or polishing stones Value 5%
351
Section XIII
Chapter 68
HEADING DUTY
NO RATE
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.
68 05 10 00 - On a base of woven textile fabric only Value 5%
68 05 20 00 - On a base of Paper or paperboard only Value 5%
68 05 30 00 - On a base of other materials Value 5%

68.06
Slag wool, rack 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.
- Slag wool, rock wool and similar

68 06 10 00 mineral wools (including intermixtures Value 5%
thereof), in bulk, sheets or rolls
- Exfoliated vermiculite, expanded
clays, foamed Slag and similar
68 06 20 00 Value 5%
expanded mineral materials (including
intermixtures thereof)
68 06 90 00 - Other Value 5%
68.07
Articles of asphalt or of similar
material (for example, petroleum
bitumen or coal tar pitch).
68 07 10 00 - In rolls Value 5%
- Other :
68 07 90 10 - - - Tiles,bricks and tiling stones Value 5%
68 07 90 20 - - - Ceiling and building boards Value 5%
68 07 90 30 - - - Pipes and fittings thereof Value 5%

68 07 90 40 - - - Cast or moulded tableware Value 5%
68 07 90 90 - - - Other Value 5%
352
Section XIII
Chapter 68
HEADING DUTY
NO RATE
68.08
Panels, boards, tiles, blocks and
similar articles of vegetable fibre, of
straw or of shavings, chips,
68 08 00 00 Value 5%
particles, sawdust or other waste, of
wood, agglomerated with cement,
plaster or other mineral binders.
68.09 Articles of plaster or of compositions

based on plaster .
- Boards, sheets, panels, tiles and
similar anicles, not ornamented :
- - Faced or reinforced with paper or
68 09 11 00 Value 5%
paperboard only
68 09 19 00 - - Other Value 5%
- Other articles :
- - - Boards,sheets, panels, tiles and
68 09 90 10 Value 5%
similar articles, ornamented
- - - Ornamental moulded articles such

68 09 90 20 as patterns,columns, bowls, flower pots, Value 5%
vases and similar articles
68 09 90 30 - - - Industrial moulds Value 5%

68 09 90 90 - - - Other Value 5%
68.10 Articles of cement, of concrete or of
artificial stone, whether or not
reinforced.
- Tiles, flagstones, bricks and similar
articles :
68 10 11 00 - - Building blocks and bricks Value 5%
- - Other :
68 10 19 10 - - - Roofing bricks Value 5%
- - - Tiles :
68 10 19 21 - - - - Paving blocks and slabs Value 5%
- - - - Tiles covered with a layer of
68 10 19 22 Value 5%
ground stone for flooring or roofing
68 10 19 23 - - - - Crushed marble tiles Value 5%
68 10 19 29 - - - - Other Value 5%
68 10 19 90 - - - Other Value 5%
- Other articles :
- - Prefabricated structural components

68 10 91 00 Value 5%
for building or civil engineering
353
Section XIII
Chapter 68
HEADING DUTY
NO RATE
- - Other :
68 10 99 10 - - - Fixed bathroom articles Value 5%
68 10 99 90 - - - Other Value 5%
68.11 Articles of asbestos-cement, of
cellulose fibre-cement or the like.
68 11 40 00 - Containing asbestos PROHIBITED
- Not containing asbestos :
68 11 81 00 - - Corrugated sheets Value 5%
- - Other sheets, panels, tiles and
68 11 82 00 Value 5%
similar articles
- - Other articles:
68 11 89 10 - - - Tanks Value 5%
68 11 89 20 - - - Basins and fixed bathroom fittings Value 5%
68 11 89 30 - - - Vases Value 5%
68 11 89 90 - - - Other Value 5%
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.
68 12 80 00 - Of crocidolite PROHIBITED
- Other :
- - Clothing, clothing accessories,
68 12 91 00 Value 5%
footwear and headgear
68 12 92 00 - - Paper, millboard and felt Value 5%
- - Compressed asbestos fibre jointing,
68 12 93 00 PROHIBITED
in sheets or rolls
68 12 99 00 - - Other Value 5%
354
Section XIII
Chapter 68
HEADING DUTY
NO RATE
68.13
Friction material and articles thereof
(for example, sheets, rolls, strips,
segments, dises, 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.
68 13 20 00 - Containing asbestos PROHIBITED

- Not containing asbestos :
68 13 81 00 - - Brake linings and pads Value 5%
68 13 89 00 - - Other Value 5%
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.
- Plates, sheets and strips of

68 14 10 00 agglomerated or reconstituted mica, Value 5%
whether or not on a support
- Other :
- - - Pipes, ducts and similar moulded
68 14 90 10 Value 5%
articles
68 14 90 90 - - - Other Value 5%
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.
- Non-electrical articles of graphite or
other carbon :
68 15 10 10 - - - Filter tubes and discs Value 5%
68 15 10 20 - - - Axial ignots Value 5%

68 15 10 30 - - - Worked bricks and tiles Value 5%
- - - Moulds for the manufacture of
68 15 10 40 articles of delicate design (e.g., coins, Value 5%
medals, lead soldiers for collections)
68 15 10 90 - - - Other Value 5%
- Articles of peat :
68 15 20 10 - - - Plates Value 5%
68 15 20 20 - - - Cylindrical shapes Value 5%
355
Section XIII
Chapter 68
HEADING DUTY
NO RATE
68 15 20 30 - - - Plant pots Value 5%
68 15 20 90 - - - Other Value 5%
- Other articles :
- - Containing magnesite, dolomite or
chromite :
- - - Unfired bricks and other forms of
68 15 91 10 Value 5%
dolomite agglomerated with tar
- - - Bricks and other shapes of unfired
68 15 91 20 Value 5%
magnesite or chrome-magnisite
68 15 91 90 - - - Other Value 5%
- - Other :
- - - Unfired pots of silice or alum (e.g.,
68 15 99 10 Value 5%
those used for melting glass)
- - - Touchstone for testing precious

68 15 99 20 Value 5%
metals
68 15 99 30 - - - Paving blocks and slabs Value 5%
- - - Filter tubes of finely 'Chapter
68 15 99 40 69'!crushed and agglomerated quartz Value 5%
or flint
- - - Other blocks, slabs or sheets of
68 15 99 50 Value 5%
melted basalt
68 15 99 90 - - - Other Value 5%
356
Section XIII
Chapter 69
Chapter 69
Ceramic products
Notes.
1.-This Chapter applies only to ceramic products which have been fired after shaping. Headings
Nos. 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) EIectrical 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);
(I) 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).
HEADING DUTY
NO RATE
I.- GOODS OF SILICEOUS FOSSIL
MEALS OR OF SIMILAR SILICEOUS
EARTHS, AND REFRACTORY
GOODS
Bricks, blocks, tiles and other

ceramic goods of siliceous fossil
69.01 69 01 00 00 meals (for example, kieselguhr, Value 5%
tripolite or diatomite) or of similar
siliceous earths.
Refractory bricks, blocks, tiles and

similar refractory ceramic
69.02 constructional goods, other than
those of siliceous fossil meals or
similar siliceous earths.
- Containing by weight, singly or

together, more than 50% of the
69 02 10 00 Value 5%
elements Mg, Ca or Cr, expressed as
MgO, CaO or Cr2O3
357
Section XIII
Chapter 69
HEADING DUTY
NO RATE
- Containing by weight more than 50 %
of alumina (A12O3), of silica (SiO2) or
69 02 20 00 Value 5%
of a mixture or compound of these
products
69 02 90 00 - Other Value 5%
Other refractory ceramic goods (for

example, retorts, crucibles, muffles,
nozzles, plugs, supports, cupels,
69.03
tubes, pipes, sheaths and rods),
other than those of siliceous fossil
meals or of similar siliceous earths.
- Containing by weight more than 50 %

69 03 10 00 of graphite or other carbon or of a Value 5%
mixture of these products
- Containing by weight more than 50%
of alumina (A12O3) or of a mixture or
69 03 20 00 Value 5%
compound of alumina and of silica
(SiO2)
69 03 90 00 - Other Value 5%
II.- OTHER CERAMIC PRODUCTS
Ceramic building bricks, flooring

69.04 blocks, support or filler tiles and the
like.
69 04 10 00 - Building bricks Value 5%
69 04 90 00 - Other Value 5%
Roofing tiles, chimney-pots, cowls,

chimney liners, architectural
69.05
ornaments and other ceramic
constructional goods.
69 05 10 00 - Roofing tiles Value 5%

- Other :
69 05 90 10 - - - Cowls Value 5%
69 05 90 20 - - - Architectural ornaments Value 5%
69 05 90 90 - - - Other Value 5%
Ceramic pipes, conduits, guttering
69.06 69 06 00 00 Value 5%
and pipe fittings.
Unglazed ceramic flags and paving,

hearth or wall tiles; unglazed
69.07
ceramic mosaic cubes and the like,
whether or not on a backing.
358
Section XIII
Chapter 69
HEADING DUTY
NO RATE
- Tiles, cubes and similar articles,

whether or not rectangular, the largest
69 07 10 00 surface area of which is capable of Value 5%
being enclosed in a square the side of
which is less than 7 cm
- Other :
- - - Other flags and tiles, including

69 07 90 10 quarry tiles, commonly used for paving Value 5%
or for facing walls, hearths, ..etc.
69 07 90 90 - - - Other Value 5%
Glazed ceramic flags and paving,

hearth or wall tiles; glazed ceramic
69.08
mosaic cubes and the like, whether
or not on a backing.
- Tiles, cubes and similar articles,

whether or not rectangular, the largest
69 08 10 00 surface area of which is capable of Value 5%
being enclosed in a square the side of
which is less than 7 cm
- Other :
- - - Other flags and tiles, including

69 08 90 10 quarry tiles, commonly used for paving Value 5%
or for facing walls, cowls, ..etc.
69 08 90 90 - - - Other Value 5%
Ceramic wares for laboratory,

chemical or other technical uses;
ceramic troughs, tubs and similar
69.09 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 :
69 09 11 00 - - Of porcelain or china Value 5%
- - Articles having a hardness
69 09 12 00 equivalent to 9 or more on the Mohs Value 5%
scale
69 09 19 00 - - Other Value 5%
- Other :
359
Section XIII
Chapter 69
HEADING DUTY
NO RATE
- - - Pots, jars and similar articles of
69 09 90 10 a kind used for the conveyance or Value 5%
packing of goods
69 09 90 90 - - - Other Value 5%
Ceramic sinks, wash basins, wash
basin pedestals, baths, bidets, water
69.10
closet pans, flushing cisterns,
urinals and similar sanitary fixtures.
69 10 10 00 - Of porcelain or china Value 5%

69 10 90 00 - Other Value 5%
Tableware, kitchenware, other
69.11 household articles and toilet
articles, of porcelain or china.
69 11 10 00 - Tableware and kitchenware Value 5%
69 11 90 00 - Other Value 5%
Ceramic tableware, kitchenware,
other household articles and toilet
69.12 69 12 00 00 Value 5%
articles, other than of porcelain or
china.
Statuettes and other ornamental
69.13
ceramic articles.
- Of porcelain or china :
69 13 10 10 - - - Censers Value 5%
- - - Book-ends, paperweights and
69 13 10 20 Value 5%
similar desk furnishings
69 13 10 30 - - - Vases Value 5%
69 13 10 40 - - - Ashtrays Value 5%
- - - Jewellry and candy boxes and the
69 13 10 50 Value 5%
like
69 13 10 90 - - - Other Value 5%
- Other :
69 13 90 10 - - - Vases Value 5%
69 13 90 90 - - - Other Value 5%
69.14 Other ceramic articles.
- Of porcelain or china :
- - - Fittings for doors, windows such as

69 14 10 10 Value 5%
handles and knobs, finger plates, .. etc
- - - Letters , numbers, sign-plates

69 14 10 20 and similar motifs for shop signs and Value 5%
shop windows
69 14 10 90 - - - Other Value 5%
- Other :
360
Section XIII
Chapter 69
HEADING DUTY
NO RATE
- - - Stoves and other heating
69 14 90 10 apparatus ( essentially made of Value 5%
ceramic or common pottery)
- - - Undecorated pots (e.g. for
69 14 90 20 Value 5%
gardening) made of ceramic
- - - General purpose jars and

69 14 90 30 containers for laboratories and display Value 5%
jars for pharmacies, confectioners, etc.
69 14 90 90 - - - Other Value 5%
361
Section XIII
Chapter 70
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 tibres 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) content 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.
I.- For the purposes of subheadings 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 % .
362
Section XIII
Chapter 70
HEADING NO DUTY
RATE
70.01 Cullet and other waste and scrap of
70 01 00 00 Value 5%
glass; glass in the mass .
70.02 Glass in balls (other than
microspheres of heading; No.
70.18), rods or tubes, unworked .
70 02 10 00 - Balls Value 5%
70 02 20 00 - Rods Value 5%
- Tubes :
70 02 31 00 - - of fused quartz or Other fused silica Value 5%
- - Of other glass having a linear
coefficient of expansion not exceeding
70 02 32 00 Value 5%
5 x 10-6 per Kelvin within a
temperature range of 0°C to 300°C
70 02 39 00 - - Other Value 5%
70.03 Cast glass and rolled glass, in
sheets or profiles, whether or not
having an absorbent, reflecting or
non-reflecting layer, but not
otherwise worked.
- Non-wired sheets :
- - Coloured throughout the mass

(body tinted), opacified, flashed or
70 03 12 00 Value 5%
having an absorbent, reflecting or Non-
reflecting layer
70 03 19 00 - - Other Value 5%
70 03 20 00 - Wired sheets Value 5%
70 03 30 00 - Profiles Value 5%
70.04 Drawn glass and blown glass, in
sheets, whether or not having an
absorbent, reflecting or non-
reflecting layer, but not otherwise
worked.
- Glass, Coloured throughout the
mass (body tinted), opacified, flashed
70 04 20 00 Value 5%
or having an absorbent, reflecting or
Non-reflecting layer
70 04 90 00 - Other glass Value 5%
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.
363
Section XIII
Chapter 70
HEADING NO DUTY
RATE
- Non-wired glass, having an
70 05 10 00 absorbent, reflecting or Non-reflecting Value 5%
layer
- Other non-wired glass :
- - Coloured throughout the mass
70 05 21 00 (body tinted), opacified, flashed or Value 5%
merely surface ground
70 05 29 00 - - Other Value 5%
70 05 30 00 - wired glass Value 5%
70.06
Glass of heading 70.03, 70.04 or
70.05, bent, edge-worked,engraved,
70 06 00 00 drilled, enamelled or otherwise Value 5%
worked, but not framed or fitted with
other materials.
70.07 Safety glass, consisting of
toughened (tempered) or laminated
glass.
- Toughened (tempered) safety glass :
- - Of size and shape suitable for

70 07 11 00 incorporation in vehicles, aircraft, Value 5%
spacecraft or vessels
70 07 19 00 - - Other Value 5%
- Laminated safety glass :
- - Of size and shape suitable for
70 07 21 00 incorporation in vehicles, aircraft, Value 5%
spacecraft or vessels
70 07 29 00 - - Other Value 5%
70.08 Multiple-walled insulating units of
70 08 00 00 Value 5%
glass .
70.09
Glass mirrors, whether or not
framed, including rear-view mirrors .
70 09 10 00 - Rear-view mirrors for vehicles Value 5%

- Other :
70 09 91 00 - - Unframed Value 5%
70 09 92 00 - - Framed Value 5%
364
Section XIII
Chapter 70
HEADING NO DUTY
RATE
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.
70 10 10 00 - Ampoules Value 5%
70 10 20 00 - Stoppers, lids and other closures Value 5%
70 10 90 00 - Other Value 5%
70.11
Glass envelopes (including bulbs
and tubes), open, and glass parts
thereof, without fittings, for electric
lamps, cathode-ray tubes or the like.
70 11 10 00 - For electric lighting Value 5%

70 11 20 00 - For cathode-ray tubes Value 5%
70 11 90 00 - Other Value 5%
70.12 Deleted
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).
- Of glass-ceramics :
70 13 10 10 - - - For table or kitchen Value 5%
70 13 10 30 - - - For offices Value 5%
- - - For toilet:
70 13 10 41 - - - - Perfumery bottles for toilet Value 5%
70 13 10 49 - - - - Other Value 5%
70 13 10 90 - - - Other Value 5%
- Stemware drinking glasses other
than of glass-ceramics :
70 13 22 00 - - Of lead crystal Value 5%
70 13 28 00 - - Other Value 5%
- Other drinking glasses, other than of
glass ceramics:
70 13 37 00 - - Other Value 5%
- Glassware of a kin used for table
(other than drinking glasses) or kitchen
purposes, other than of glass-ceramics:
365
Section XIII
Chapter 70
HEADING NO DUTY
RATE
- - Of glass having a linear coefficient
of expansion not exceeding 5 x 10-6
70 13 42 00 Value 5%
per Kelvin within a temperature range
of 0°C to 300°C
70 13 49 00 - - Other Value 5%
- Other glassware :
- - Of lead crystal :
70 13 91 10 - - - For offices Value 5%
- - - Toilet glassware :
70 13 91 31 - - - - Perfumery bottles for toilet Value 5%
70 13 91 39 - - - - Other Value 5%
70 13 91 90 - - - Other Value 5%
- - Other:
70 13 99 10 - - - Aquariums Value 5%
70 13 99 20 - - - Censers Value 5%
70 13 99 90 - - - Other Value 5%
70.14 Signalling glassware and optical
elements of glass (other than those
of heading 70.15), not optically
worked.
70 14 00 10 - - - For Transportation equipment Value 5%
70 14 00 90 - - - Other Value 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.
70 15 10 00 - Glasses for corrective spectacles Value 5%

- Other :
70 15 90 10 - - - Clock and watch glasses Value 5%
- - - Glasses for sunglasses and other

70 15 90 20 Value 5%
protective spectacles
70 15 90 90 - - - Other Value 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
366 purposes;
glass cubes and other glass
smallwares, whether or not on a
Section XIII
Chapter 70
HEADING NO DUTY
RATE
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
backing, for mosaics or similar
decorative purposes; leaded lights
and the like; multicellular or foam
glass in blocks, panels, plates,
shells or similar forms.
- Glass cubes and other glass

70 16 10 00 Value 5%
backing, for mosaics or similar
decorative purposes
70 16 90 00 - Other Value 5%
70.17
Laboratory, hygienic or
pharmaceutical glassware, whether
or not graduated or calibrated.
- Of fused quartz or other fused silica :
- - - Quartz reactors tubes and

holders designed for insertion into
70 17 10 10 Free
diffusion and oxidation furnaces for
production of semiconductor wafers
70 17 10 90 - - - Other Free
- Of other glass having a linear
coefficient of expansion not exceeding
70 17 20 00 Value 5%
5 x 10-6 per kelvin within a temperature
range of 0°C to 300°C
70 17 90 00 - Other Value 5%
367
Section XIII
Chapter 70
HEADING NO DUTY
RATE
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.
- Glass beads, imitation pearls,

imitation precious or semi- precious
stones and similar glass smallwares :
70 18 10 10 - - - Rosaries Value 5%
70 18 10 90 - - - Other Value 5%
- Glass microspheres not exceeding 1
70 18 20 00 Value 5%
mm in diameter
70 18 90 00 - Other Value 5%
70.19 Glass fibres (including glass wool)
and articles thereof (for example,
yarn, woven fabrics).
- Slivers, rovings, yarn and chopped
strands :
- - Chopped strands, of a length of not
70 19 11 00 Value 5%
more than 50 mm
70 19 12 00 - - Rovings Value 5%
70 19 19 00 - - Other Value 5%
-Thin sheets (voiles), webs, mats,
mattresses, boards and similar
nonwoven products :
70 19 31 00 - - Mats Value 5%
70 19 32 00 - - Thin sheets (voiles) Value 5%
70 19 39 00 - - Other Value 5%
70 19 40 00 - Woven fabrics of rovings Value 5%
70 19 51 00 - - Of a width not exceeding 30 cm Value 5%
- - Of a width exceeding 30 cm, plain
2
70 19 52 00 weave, weighing less than 250 g/m , of Value 5%
filaments measuring per single yarn
not more than 136 tex
70 19 59 00 - - Other Value 5%
- Other :
368
Section XIII
Chapter 70
HEADING NO DUTY
RATE
70 19 90 20 - - - Water tanks Value 5%
- - - For furniture and indoor
70 19 90 30 Value 5%
decoration
- - - For insulation purposes (heat,
70 19 90 40 Value 5%
sound electricity)
- - - Fiberglass cases for electric
70 19 90 50 Value 5%
meters, without electrical fittings
70 19 90 60 - - - Pipes and tubes Value 5%
70 19 90 90 - - - Other Value 5%
70.20 Other articles of glass.
70 20 00 20 - - - Tanks and basins Value 5%
- - - Letters, numbers, sign-plates and
70 20 00 30 Value 5%
other decorations for shops
- - - Quartz reactors tubes and
holders designed for insertion into
70 20 00 40 Free
diffusion and oxidation furnaces for
production of semiconductor wafers
70 20 00 90 - - - Other Value 5%
369
Section XIV
Chapter 71
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.
I.- 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
ornam ntation (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).
(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 );
(i) Articles of Chapter 90,9l or 92 (scientific instruments, clocks and watches, musical instrument).
370
Section XIV
Chapter 71
(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.I2 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
semiprecious stones, synthetic or reconstructed precious or semi-precious stones, tortoise shell,
mother-of-pearl, ivory, natural or reaconstuted amber, jet or coral.
371
Section XIV
Chapter 71
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.I5), 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 71 10.
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.
HEADING DUTY
NO RATE
I.- NATURAL OR CULTURED
PEARLS AND PRECIOUS OR SEMI-
PRECIOUS STONES
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.
71 01 10 00 - Natural pearls Value 5%

- Cultured pearls :
71 01 21 00 - - Unworked Value 5%
71 01 22 00 - - Worked Value 5%
71.02 Diamonds, whether or not worked,
but not mounted or set.
71 02 10 00 - Unsorted Free
- Industrial :
- - Unworked or simply sawn, cleaved
71 02 21 00 Free
or bruted
71 02 29 00 - - Other Value 5%
- Non-industrial :
- - Unworked or simply sawn, cleaved
71 02 31 00 Free
or bruted
71 02 39 00 - - Other Value 5%
372
Section XIV
Chapter 71
HEADING DUTY
NO RATE
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.
- Unworked or simply sawn or roughly

71 03 10 00 Value 5%
shaped
- Otherwise worked :
71 03 91 00 - - Rubies, sapphires and emeralds Value 5%
71 03 99 00 - - Other Value 5%
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.
71 04 10 00 - Piezo-electric quartz Value 5%

- Other, unworked or simply sawn or
71 04 20 00 Value 5%
roughly shaped
71 04 90 00 - Other Value 5%
71.05 Dust and powder of natural or
synthetic precious or semi-precious
stones.
71 05 10 00 - Of diamonds Value 5%
71 05 90 00 - Other Value 5%
II.- PRECIOUS METALS AND
METALS CLAD WITH PRECIOUS
METAL
71.06
Silver (including silver plated with
gold or platinum), unwrought or in
semi-manufactured forms, or in
powder form.
71 06 10 00 - Powder Free
- Other :
- - Unwrought :
71 06 91 10 - - - Ingots Free
71 06 91 90 - - - Other Free
71 06 92 00 - - Semi-manufactured Free
373
Section XIV
Chapter 71
HEADING DUTY
NO RATE
71.07 Base metals clad with silver, not
71 07 00 00 further worked than semi- Value 5%
manufactured.
71.08 Gold (including gold plated with
platinum) unwrought or in semi-
manufactured forms, or in powder
form.
- Non-monetary :
71 08 11 00 - - Powder Free
- - Other unwrought forms :
71 08 12 10 - - - Ingots Free
71 08 12 90 - - - Other Free
71 08 13 00 - - Other semi-manufactured forms Free
71 08 20 00 - Monetary Free
71.09 Base metals or silver, clad with
71 09 00 00 gold, not further worked than semi- Value 5%
manufactured.
71.10 Platinum, unwrought or in semi-
manufactured forms, or in powder
form.
- Platinum :
- - Unwrought or in powder form :
71 10 11 10 - - - Ingots Free
71 10 11 90 - - - Other Free
71 10 19 00 - - Other Free
- Palladium :
71 10 21 00 - - Unwrought or in powder form Free
71 10 29 00 - - Other Free
- Rhodium :
71 10 39 00 - - Other Free
- Iridium, osmium and ruthenium :
71 10 49 00 - - Other Free
71.11 Base metals, silver or gold, clad
71 11 00 00 with platinum, not further worked Value 5%
than semi-manufactured.
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.
374
Section XIV
Chapter 71
HEADING DUTY
NO RATE
- Ash containing precious metal or
71 12 30 00 Value 5%
precious metal compounds
- Other:
- - Of gold, including metal clad with
71 12 91 00 gold but excluding sweepings Value 5%
containing other precious metals
- - Of platinum, including metal clad
71 12 92 00 with platinum but excluding sweepings Value 5%
containing other precious metals
71 12 99 00 - - Other Value 5%
III.- JEWELLERY, GOLDSMITHS'
AND SILVERSMITHS' WARES AND
OTHER ARTICLES
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 :
- - Of silver, whether or not plated or

71 13 11 00 Value 5%
clad with other precious metal
- - Of other precious metal, whether or

not plated or clad with precious metal :
71 13 19 10 - - - Of gold Value 5%
- - - Of platinum and the platinum
71 13 19 20 Value 5%
group
- Of base metal clad with precious
71 13 20 00 Value 5%
metal
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 :
- - Of silver, whether or not plated or
71 14 11 00 Value 5%
clad with other precious metal
- - Of other precious metal, whether or

not plated or clad with precious metal :
71 14 19 10 - - - Of gold Value 5%
375
Section XIV
Chapter 71
HEADING DUTY
NO RATE
- - - Of platinium and the platinium
71 14 19 20 Value 5%
group
- Of base metal clad with precious
71 14 20 00 Value 5%
metal
71.15
Other articles of precious metal or
of metal clad with precious metal.
- Catalysts in the form of wire cloth or

71 15 10 00 Value 5%
grill, of platinum
71 15 90 00 - Other Value 5%
71.16 Articles of natural or cultured
pearls, precious or semi-precious
stones (natural, synthetic or
reconstructed) .
- Of natural or cultured pearls:
71 16 10 10 - - - Articles of personal ornamentation Value 5%
71 16 10 90 - - - Other Value 5%
- Of precious or semi-precious stones

(natural, synthetiu or reconstructed) :
71 16 20 10 - - - Articles of personal ornamentation Value 5%

- - - Articles for Industrial technical
71 16 20 20 Value 5%
uses
71 16 20 90 - - - Other Value 5%
71.17 Imitation jewellery.
- Of base metal, whether or not plated
with precious metal:
- - Cuff-links and studs :
71 17 11 10 - - - Cuff-links Value 5%
71 17 11 90 - - - Other Value 5%
71 17 19 00 - - Other Value 5%
- Other :
71 17 90 10 - - - Of plastic Value 5%
71 17 90 20 - - - Of glass Value 5%
71 17 90 30 - - - Of wood Value 5%
71 17 90 90 - - - Other Value 5%
71.18 Coin.
- Coin (other than gold coin), not being
71 18 10 00 Free
legal tender
71 18 90 00 - Other Free
376
Section XV
Chapter 72
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
378
Section XV
Chapter 72
- 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 I
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 I 50 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:
379
Section XV
Chapter 72
Products which do not conform to any of the definitions at (ij), (k) or (1) 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), (1) 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.
I .- 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:
380
Section XV
Chapter 72
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 I % of aluminiurm 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 I (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 I
(c) must each exceed 10 % by weight.
HEADING DUTY
NO RATE
I.- PRIMARY MATERIALS;
PRODUCTS IN GRANULAR OR
POWDER FORM
72.01
Pig iron and spiegeleisen in pigs,
blocks or other primary forms.
- Non-alloy pig iron containing by
72 01 10 00 Value 5%
weight 0.5% or less of phosphorus:
- Non-alloy pig iron containing by
72 01 20 00 weight more than 0.5% of Value 5%
phosphorus
72 01 50 00 - Alloy pig iron; spiegeleisen Value 5%
72.02 Ferro-alloys.
- Ferro-manganese :
- - Containing by weight more than 2%
72 02 11 00 Value 5%
of carbon
72 02 19 00 - - Other Value 5%
- Ferro-silicon :
- - Containing by weight more than
72 02 21 00 Value 5%
55% of silicon
72 02 29 00 - - Other Value 5%
72 02 30 00 - Ferro-silico-manganese Value 5%
- Ferro-chromium :
- - Containing by weight more than 4%
72 02 41 00 Value 5%
of carbon
72 02 49 00 - - Other Value 5%
72 02 50 00 - Ferro-silico-chromium Value 5%
381
Section XV
Chapter 72
HEADING DUTY
NO RATE
72 02 60 00 - Ferro-nickel Value 5%
72 02 70 00 - Ferro-molybdenum Value 5%
- Ferro-tungsten and ferro-silico-
72 02 80 00 Value 5%
tungsten
- Other :
- - Ferro-titanium and ferro-silico-
72 02 91 00 Value 5%
titanium
72 02 92 00 - - Ferro-vanadium Value 5%
72 02 93 00 - - Ferro-niobium Value 5%
72 02 99 00 - - Other Value 5%
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.
- Ferrous products obtained by direct
72 03 10 00 Value 5%
reduction of iron ore
72 03 90 00 - Other Value 5%
72.04
Ferrous waste and scrap; remelting
scrap ingots of iron or steel.
72 04 10 00 - Waste and scrap of cast iron Value 5%
- Waste and scrap of alloy steel :
72 04 21 00 - - Of stainless steel Value 5%
72 04 29 00 - - Other Value 5%
- Waste and scrap of tinned iron or
72 04 30 00 Value 5%
steel
- Other waste and scrap :
- - Turnings, shavings, chips, milling

72 04 41 00 waste, sawdust, filings, trimmings and Value 5%
stampings, whether or not in bundles
72 04 49 00 - - Other Value 5%
72 04 50 00 - Remelting scrap Ingots Value 5%
72.05 Granules and powders, of pig iron,
spiegeleisen, iron or steel.
72 05 10 00 - Granules Value 5%
- Powders :
72 05 21 00 - - Of alloy steel Value 5%
72 05 29 00 - - Other Value 5%
II.- IRON AND NON-ALLOY STEEL
72.06 Iron and non-alloy steel in ingots or
other primary forms (excluding iron
of heading 72.03).
72 06 10 00 - Ingots Value 5%
72 06 90 00 - Other Value 5%
72.07 Semi-finished products of iron or
non-alloy steel.
382
Section XV
Chapter 72
HEADING DUTY
NO RATE
- Containing by weight less than 0.25%
of carbon :
- - Of rectangular (including square)
72 07 11 00 cross-section, the width measuring Value 5%
less than twice the thickness
- - Other, of rectangular (other than

72 07 12 00 Value 5%
square) cross-section
72 07 19 00 - - Other Value 5%
- Containing by weight 0.25% or more
72 07 20 00 Value 5%
of carbon
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.
- in coils, not further worked than hot-
72 08 10 00 Value 5%
rolled, with patterns in relief
- Other, in coils, not further worked
than hot-rolled, pickled :
72 08 25 00 - - Of a thickness of 4.75 mm or more Value 5%
- - Of a thickness of 3 mm or more but
72 08 26 00 Value 5%
less than 4.75 mm
72 08 27 00 - - Of a thickness of less than 3 mm Value 5%
- Other, in coils, not further worked
than hot-rolled :
- - Of a thickness of 4.75 mm or more
72 08 37 00 Value 5%
72 08 38 00 Value 5%
less than 4.75 mm
- Not in coils, not further worked than
72 08 40 00 Value 5%
hot-rolled, with patterns in relief
- Other, not in coils, not further worked
than hot-rolled:
72 08 52 00 Value 5%
72 08 53 00 Value 5%
less than 4.75 mm
72 08 90 00 - Other Value 5%
72.09
Flat-rolled products of iron or non-
more, cold-rolled (cold-reduced),
not clad, plated or coated.
- In coils, not further worked than cold-

rolled (cold-reduced) :
72 09 15 00 - - Of a thickness of 3 mm or more Value 5%
383
Section XV
Chapter 72
HEADING DUTY
NO RATE
- - Of a thickness exceeding 1 mm but
72 09 16 00 Value 5%
less than 3 mm
72 09 17 00 Value 5%
72 09 18 00 - - Of a thickness of less than 0.5 mm Value 5%
- Not in coils, not further worked than
cold-rolled (cold-reduced) :
72 09 25 00 - - Of a thickness of 3 mm or more Value 5%
72 09 26 00 Value 5%
less than 3 mm
72 09 27 00 Value 5%
72 09 90 00 - Other Value 5%
72.10
more, clad, plated or coated.
- Plated or coated with tin :

- Plated or coated with lead, including
72 10 20 00 Value 5%
terne-plate
- Electrolytically plated or coated with
72 10 30 00 Value 5%
zinc
- Otherwise plated or coated with zinc :
72 10 41 00 - - Corrugated Value 5%
72 10 49 00 - - Other Value 5%
- Plated or coated with chromium
72 10 50 00 oxides or with chromium and Value 5%
chromium oxides
- Plated or coated with aluminium :
- - Plated or coated with aluminium-
72 10 61 00 Value 5%
zinc alloys
72 10 69 00 - - Other Value 5%
- Painted, varnished or coated with
72 10 70 00 Value 5%
plastics
72 10 90 00 - Other Value 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 :
- - Rolled on four faces or in a closed
box pass, of a width exceeding 150
72 11 13 00 mm and a thickness of not less than 4 Value 5%
mm, not in coils and without patterns in
relief
384
Section XV
Chapter 72
HEADING DUTY
NO RATE
- - Other, of a thickness of 4.75 mm or
72 11 14 00 Value 5%
more
72 11 19 00 - - Other Value 5%
- Not further worked than cold-rolled
(cold-reduced) :
- - Containing by weight less than
72 11 23 00 Value 5%
0.25% of carbon
72 11 29 00 - - Other Value 5%
72 11 90 00 - Other Value 5%
72.12
alloy steel, of a width of less than
600 mm, clad, plated or coated.
72 12 10 00 - Plated or coated with tin Value 5%
- Electrolytically plated or coated with
72 12 20 00 Value 5%
zinc
72 12 30 00 - Otherwise plated or coated with zinc Value 5%
- Painted, varnished or coated with

72 12 40 00 Value 5%
plastics
72 12 50 00 - Otherwise plated or coated Value 5%
72 12 60 00 - Clad Value 5%
72.13 Bars and rods, hot-rolled, in
irregularly wound coils, of iron or
non-alloy steel.
- Containing indentations, ribs, grooves
72 13 10 00 or other deformations produced during Value 5%
the rolling process
72 13 20 00 - Other, of free-cutting steel Value 5%
- Other :
- - Of circular cross-section measuring

72 13 91 00 Value 5%
less than 14 mm in diameter
72 13 99 00 - - Other Value 5%
72.14 Other bars and rods of iron or
non-alloy steel, not further
worked than forged, hot-rolled,
hot-drawn or hot-extruded,but
including those twisted after
rolling.
- Forged:
- - - Of circular cross-section
72 14 10 10 Value 5%
measuring less than 10mm in diameter
72 14 10 20 Value 5%
measuring 10-32 mm in diameter
72 14 10 90 - - - Other Value 5%
385
Section XV
Chapter 72
HEADING DUTY
NO RATE
- Containing indentations, ribs,
grooves or other deformations
produced during the rolling process
or twisted after rolling:
72 14 20 10 Value 5%
72 14 20 20 Value 5%
72 14 20 90 - - - Other Value 5%
- Other, of free-cutting steel:
72 14 30 10 Value 5%
72 14 30 20 Value 5%
72 14 30 90 - - - Other Value 5%
- Other :
- - Of rectangular (other than square)
72 14 91 00 Value 5%
cross-section
72 14 99 00 - - Other Value 5%
72.15 Other bars and rods of iron or
non-alloy steel.
- Of free-cutting steel, not further
worked than cold-formed or cold-
finished:
72 15 10 10 Value 5%
72 15 10 20 Value 5%
72 15 10 90 - - - Other Value 5%
- Other, not further worked than cold-
formed or cold-finished:
72 15 50 10 Value 5%
72 15 50 20 Value 5%
72 15 50 90 - - - Other Value 5%
- Other:
72 15 90 10 Value 5%
386
Section XV
Chapter 72
HEADING DUTY
NO RATE
72 15 90 20 Value 5%
72 15 90 90 - - - Other Value 5%
72.16 Angles, shapes and sections of
iron or non-alloy steel.
- U, I or H sections, not further worked
72 16 10 00 than hot-rolled, hotdrawn or extruded, Value 5%
of a height of less than 80 mm
- L or T sections, not further worked

than hot-rolled, hot-drawn or extruded,
of a height of less than 80 mm :
72 16 21 00 - - L sections Value 5%
72 16 22 00 - - T sections Value 5%
- U, I or H sections, not further worked
than hot-rolled, hotdrawn or extruded
of a height of 80 mm or more :
- - U sections:
- - - Of a height of 80 mm or more, but
72 16 31 10 Value 5%
72 16 31 20 - - - Of a height exceeding 220 mm Value 5%
- - I sections:
72 16 32 10 Value 5%
- - H sections:
72 16 33 10 Value 5%
- L or T sections, not further worked
than hot-rolled, hot-drawn or extruded,
of a height of 80 mm or more:

72 16 40 10 Value 5%
- Other angles, shapes and sections,
72 16 50 00 not further worked than hotrolled, hot- Value 5%
drawn or extruded
- Angles, shapes and sections, not
further worked than coldformed or cold-
finished :
72 16 61 00 - - Obtained from flat-rolled products Value 5%
72 16 69 00 - - Other Value 5%
- Other :
- - Cold-formed or cold-finished from
72 16 91 00 Value 5%
flat-rolled products
72 16 99 00 - - Other Value 5%
72.17 Wire of iron or non-alloy steel.
387
Section XV
Chapter 72
HEADING DUTY
NO RATE
- Not plated or coated, whether or not
72 17 10 00 Value 5%
polished
72 17 20 00 - Plated or coated with zinc Value 5%
- Plated or coated with other base
72 17 30 00 Value 5%
metals
72 17 90 00 - Other Value 5%
III.- STAINLESS STEEL
72.18 Stainless steel in ingots or other
primary forms; semi-finished
products of stainless steel.
72 18 10 00 - Ingots and other primary forms Value 5%
- Other :
- - Of rectangular (other than square)
72 18 91 00 Value 5%
cross-section
72 18 99 00 - - other Value 5%
72.19 Flat-rolled products of stainless
steel, of a width of 600 mm or
more.
- Not further worked than hot-rolled, in
coils :
72 19 12 00 Value 5%
72 19 13 00 Value 5%
less than 4.75 mm
- Not further worked than hot-rolled,
not in coils :
72 19 22 00 Value 5%
72 19 23 00 Value 5%
less than 4.75 mm
(cold-reduced) :
72 19 32 00 Value 5%
less than 4.75 mm
72 19 33 00 Value 5%
less than 3 mm
72 19 34 00 Value 5%
72 19 90 00 - Other Value 5%
72.20 Flat-rolled products of stainless
steel, of a width of less than 600
mm.
- Not further worked than hot-rolled :
388
Section XV
Chapter 72
HEADING DUTY
NO RATE

72 20 20 00 Value 5%
(cold-reduced)
72 20 90 00 - Other Value 5%
72 21 00 00 irregularly wound coils, of Value 5%
stainless steel.
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 :
72 22 11 00 - - Of circular cross-section Value 5%
72 22 19 00 - - Other Value 5%
- Bars and rods, not further worked
72 22 20 00 Value 5%
than cold-formed or cold-finished
72 22 30 00 - Other bars and rods Value 5%
72 22 40 00 - Angles, shapes and sections Value 5%
72.23 72 23 00 00 Wire of stainless steel. Value 5%
IV.- OTHER ALLOY STEEL; HOLLOW

DRILL BARS AND RODS, OF ALLOY
OR NON-ALLOY STEEL
72.24
Other alloy steel in ingots or other
primary forms; semi-finished
products of other alloy steel.
72 24 10 00 - Ingots and other primary forms Value 5%

72 24 90 00 - Other Value 5%
72.25 Flat-rolled products of other alloy
steel, of a width of 600 mm or
more.
- Of silicon-electrical steel :
72 25 11 00 - - Grain-oriented Value 5%
72 25 19 00 - - Other Value 5%
- Other, not further worked than hot-
72 25 30 00 Value 5%
rolled, in coils
- Other, not further worked than hot-
72 25 40 00 Value 5%
rolled, not in coils
- Other, not further worked than cold-
72 25 50 00 Value 5%
rolled (cold-reduced)
- Other :
- - Electrolytically plated or coated with
72 25 91 00 Value 5%
zinc
72 25 92 00 - - Otherwise plated or coated with zinc Value 5%
72 25 99 00 - - Other Value 5%
389
Section XV
Chapter 72
HEADING DUTY
NO RATE
72.26 Flat-rolled products of other alloy
steel, of a width of less than 600
mm.
- Of silicon-electrical steel :
72 26 11 00 - - Grain-oriented Value 5%
72 26 19 00 - - Other Value 5%
72 26 20 00 - Of high speed steel Value 5%
- Other :
72 26 91 00 - - Not further worked than hot-rolled Value 5%
- - Not further worked than cold-rolled
72 26 92 00 Value 5%
(cold-reduced)
72 26 99 00 - - Other Value 5%
irregularly wound coils, of other
alloy steel.
72 27 10 00 - Of high speed steel Value 5%
72 27 20 00 - Of silico-manganese steel Value 5%
72 27 90 00 - Other Value 5%
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.
72 28 10 00 - Bars and rods, of high speed steel Value 5%
- Bars and rods, of silico-manganese
72 28 20 00 Value 5%
steel
- Other bars and rods, not further
72 28 30 00 worked than hot-rolled, hot-drawn or Value 5%
extruded
72 28 40 00 Value 5%
worked than forged
72 28 50 00 worked than cold-formed or cold- Value 5%
finished
72 28 60 00 - Other bars and rods Value 5%
72 28 80 00 - Hollow drill bars and rods Value 5%
72.29 Wire of other alloy steel .
72 29 20 00 - Of silico-manganese steel Value 5%
72 29 90 00 - Other Value 5%
390
Section XV
Chapter 73
Chapter 73
Articles of iron or steel
Notes.
I.- 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.
HEADING DUTY
NO 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.
73 01 10 00 - Sheet piling Value 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.
73 02 10 00 - Rails Value 5%
- Switch blades, crossing frogs, point
73 02 30 00 Value 5%
rods and other crossing pieces
73 02 40 00 - Fish-plates and sole plates Value 5%
73 02 90 00 - Other Value 5%
73.03 Tubes, pipes and hollow profiles,
73 03 00 00 Value 5%
of cast iron.
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 :
73 04 19 00 - - Other Value 5%
- Casing, tubing and drill pipe, of a kind
used in drilling for oil or gas:
391
Section XV
Chapter 73
HEADING DUTY
NO RATE
73 04 22 00 - - Drill pipe of stainless steel Value 5%
73 04 23 00 - - Other drill pipe Value 5%
73 04 24 00 - - Other, of stainless steel Value 5%
73 04 29 00 - - Other Value 5%
- Other, of circular cross-section, of
iron or non-alloy steel :
- - Cold-drawn or cold-rolled (cold-
73 04 31 00 Value 5%
reduced)
73 04 39 00 - - Other Value 5%
stainless steel :
73 04 41 00 Value 5%
reduced)
73 04 49 00 - - Other Value 5%
other alloy steel :
73 04 51 00 Value 5%
reduced)
73 04 59 00 - - Other Value 5%
73 04 90 00 - Other Value 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.
pipelines :
- - Longitudinally submerged arc
73 05 11 00 Value 5%
welded
73 05 12 00 - - Other, longitudinally welded Value 5%
73 05 19 00 - - Other Value 5%
- Casing of a kind used in drilling for oil
73 05 20 00 Value 5%
or gas
- Other, welded :
73 05 31 00 - - Longitudinally welded Value 5%
73 05 39 00 - - Other Value 5%
73 05 90 00 - Other Value 5%
73.06 Other tubes, pipes and hollow
profiles (for example, open seam
or welded, riveted or similarly
closed), of iron or steel.
pipelines:
73 06 11 00 - - Welded, of stainless steel Value 5%
73 06 19 00 - - Other Value 5%
- Casing and tubing of a kind used in
drilling for oil or gas:
392
Section XV
Chapter 73
HEADING DUTY
NO RATE
73 06 21 00 - - Welded, of stainless steel Value 5%
73 06 29 00 - - Other Value 5%
- Other, welded, of circular cross-
73 06 30 00 Value 5%
section, of iron or non-alloy steel
73 06 40 00 Value 5%
section, of stainless steel
73 06 50 00 Value 5%
section, of other alloy steel
- Other, welded, of non-circular cross-
section:
- - Of square or rectangular cross-
73 06 61 00 Value 5%
section
73 06 69 00 - - Of other non-circular cross-section Value 5%
73 06 90 00 - Other Value 5%
73.07 Tube or pipe fittings (for example,
couplings, elbows, sleeves), of
iron or steel.
- Cast fittings :
73 07 11 00 - - Of non-malleable cast iron Value 5%
73 07 19 00 - - Other Value 5%
- Other, of stainless steel :
73 07 21 00 - - Flanges Value 5%
- - Threaded elbows, bends and
73 07 22 00 Value 5%
sleeves
73 07 23 00 - - Butt welding fittings Value 5%
73 07 29 00 - - Other Value 5%
- Other :
73 07 91 00 - - Flanges Value 5%
- - Threaded elbows, bends and
73 07 92 00 Value 5%
sleeves
73 07 93 00 - - Butt welding fittings Value 5%
73 07 99 00 - - Other Value 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.
393
Section XV
Chapter 73
HEADING DUTY
NO RATE
73 08 10 00 - Bridges and bridge-sections Value 5%
73 08 20 00 - Towers and lattice masts Value 5%
- Doors, windows and their frames and
73 08 30 00 Value 5%
thresholds for doors
- Equipment for scaffolding, shuttering,
73 08 40 00 Value 5%
propping or pitpropping
- Other :
- - - Wall-mounted boxes for fire
73 08 90 10 fighting equipment or fire hoses and Value 5%
the like
- - - Large-scale shelving for assembly

73 08 90 20 and permanent installation in shops, Value 5%
workshops and storehouses
- - - Angles and ties for fastening

73 08 90 30 Value 5%
decoration tiles in ceilings
- - - Scaffoldings props, platforms and
73 08 90 40 Value 5%
fittings
73 08 90 50 - - - Staircases, fixed Value 5%
73 08 90 60 - - - Sheds and domes Value 5%
73 08 90 90 - - - Other Value 5%
394
Section XV
Chapter 73
HEADING DUTY
NO RATE
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.
73 09 00 10 - - - Domestic water tanks Value 5%

73 09 00 90 - - - Other Value 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.
73 10 10 00 - Of a capacity of 50 L or more Value 5%

- Of a capacity of less than 50 L :
- - Cans which are to be closed by
soldering or crimping :
- - - For aerated beverages and fruit
73 10 21 10 Value 5%
juices
73 10 21 20 - - - For preserving foods Value 5%
- - - For preserving chemicals and
73 10 21 30 Value 5%
lubricating oils
73 10 21 90 - - - Other Value 5%
73 10 29 00 - - Other Value 5%
73.11 Containers for compressed or
liquefied gas, of iron or steel.
73 11 00 10 - - - For oxygen Value 5%
73 11 00 20 - - - For freon Value 5%
73 11 00 30 - - - For domestic stoves gases Value 5%
73 11 00 90 - - - For other gases Value 5%
73.12 Stranded wire, ropes, cables,
plaited bands, slings and the like,
of iron or steel, not electrically
insulated.
- Stranded wire, ropes and cables :
- - - Wire and cable , not electrically
73 12 10 10 Value 5%
insulated
73 12 10 90 - - - Other Value 5%
- Other :
73 12 90 10 - - - Lifting ropes Value 5%
395
Section XV
Chapter 73
HEADING DUTY
NO RATE
73 12 90 90 - - - Other Value 5%
73.13 Barbed wire of iron or steel;
twisted hoop or single flat
73 13 00 00 wire,barbed or not, and loosely Value 5%
twisted double wire, of a kind
used for fencing, of iron or steel.
73.14 Cloth (including endless bands),
grill, netting and fencing, of iron
or steel wire; expanded metal of
iron or steel.
- Woven cloth :
- - Endless bands for machinery, of
73 14 12 00 Value 5%
stainless steel
73 14 14 00 - - Other woven cloth, of stainless steel Value 5%

73 14 19 00 - - Other Value 5%
- Grill, netting and fencing, welded at
the intersection, of wire with a
73 14 20 00 maximum cross-sectional dimension Value 5%
of 3 mm or more and having a mesh
size of 100 cm2 or more
- Other grill, netting and fencing,
welded at the intersection :
73 14 31 00 - - Plated or coated with zinc Value 5%
73 14 39 00 - - Other Value 5%
- Other cloth, grill, netting and fencing:
73 14 41 00 - - Plated or coated with zinc Value 5%
73 14 42 00 - - Coated with plastics Value 5%
73 14 49 00 - - Other Value 5%
73 14 50 00 - Expanded metal Value 5%
73.15 Chain and parts thereof, of iron or
steel.
- Articulated link chain and parts
thereof :
73 15 11 00 - - Roller chain Value 5%
73 15 12 00 - - Other chain Value 5%
73 15 19 00 - - Parts Value 5%
73 15 20 00 - Skid chain Value 5%
- Other chain :
73 15 81 00 - - Stud-link Value 5%
73 15 82 00 - - Other, welded link Value 5%
73 15 89 00 - - Other Value 5%
73 15 90 00 - Other parts Value 5%
73.16 Anchors, grapnels and parts
73 16 00 00 Value 5%
therenf, of iron or steel.
396
Section XV
Chapter 73
HEADING DUTY
NO RATE
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.
73 17 00 10 - - - Steel nails and carpentry nails Value 5%

73 17 00 20 - - - Tacks Value 5%
73 17 00 30 - - - Drawing pins Value 5%
73 17 00 40 - - - Staples Value 5%
73 17 00 90 - - - Other Value 5%
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 :
73 18 11 00 - - Coach screws Value 5%
73 18 12 00 - - Other wood screws Value 5%
73 18 13 00 - - Screw hooks and screw rings Value 5%
73 18 14 00 - - Self-tapping screws Value 5%
- - Other screws and bolts, whether or
73 18 15 00 Value 5%
not with their nuts or washers
73 18 16 00 - - Nuts Value 5%
73 18 19 00 - - Other Value 5%
- Non-threaded articles :
- - Spring washers and other lock
73 18 21 00 Value 5%
washers
73 18 22 00 - - Other washers Value 5%
73 18 23 00 - - Rivets Value 5%
73 18 24 00 - - Cotters and cotter-pins Value 5%
73 18 29 00 - - Other Value 5%
397
Section XV
Chapter 73
HEADING DUTY
NO RATE
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
73 19 40 00 - Safety pins and other pins Value 5%

73 19 90 00 - Other Value 5%
73.20 Springs and leaves for springs, of
iron or steel.
73 20 10 00 - Leaf-springs and leaves therefor Value 5%
73 20 20 00 - Helical springs Value 5%
73 20 90 00 - Other Value 5%
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 :
- - For gas fuel or for both gas and
other fuels :
73 21 11 10 - - - Cookers Value 5%
73 21 11 20 - - - Barbecues Value 5%
73 21 11 30 - - - Braziers Value 5%
73 21 11 90 - - - Other Value 5%
- - For liquid fuel :
73 21 12 10 - - - Cookers Value 5%
73 21 12 20 - - - Barbecues Value 5%
73 21 12 30 - - - Braziers Value 5%
73 21 12 90 - - - Other Value 5%
- - Other, including appliances for solid
73 21 19 00 Value 5%
fuel
- Other appliances :
- - For gas fuel or for both gas and
other fuels :
73 21 81 10 - - - Heaters Value 5%
73 21 81 90 - - - Other Value 5%
- - For liquid fuel :
73 21 82 10 - - - Heaters Value 5%
73 21 82 90 - - - Other Value 5%
398
Section XV
Chapter 73
HEADING DUTY
NO RATE
- - Other, including appliances for solid
73 21 89 00 Value 5%
fuel
- Parts :
73 21 90 10 - - - For cookers Value 5%
73 21 90 20 - - - For barbecues Value 5%
73 21 90 30 - - - For heaters Value 5%
73 21 90 90 - - - Other Value 5%
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.
- Radiators and parts thereof :

73 22 11 00 - - Of cast iron Value 5%
73 22 19 00 - - Other Value 5%
73 22 90 00 - Other Value 5%
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.
- Iron or steel wool; pot scourers and

73 23 10 00 scouring or polishing pads, gloves and Value 5%
the like
- Other :
73 23 91 00 - - Of cast iron, not enamelled Value 5%
73 23 92 00 - - Of cast iron, enamelled Value 5%
- - Of iron (other than cast iron) or
73 23 94 00 Value 5%
steel, enamelled
73 23 99 00 - - Other Value 5%
73.24 Sanitary ware and parts thereof,
of iron or steel.
- Sinks and wash basins, of stainless
73 24 10 00 Value 5%
steel
- Baths :
- - Of cast iron, whether or not
73 24 21 00 Value 5%
enamelled
399
Section XV
Chapter 73
HEADING DUTY
NO RATE
73 24 29 00 - - Other Value 5%
73 24 90 00 - Other, including parts Value 5%
73.25 Other articles of iron or steel.
- Of non-malleable cast iron :
- - - Inspection traps, gratings, drain

73 25 10 10 Value 5%
covers and similar castings for sewage
73 25 10 20 - - - Hydrant pillars and covers Value 5%

73 25 10 30 - - - Pillar boxes Value 5%
- - - Rabbit hutches and poultry
73 25 10 40 cages, hives, animal feedres and Value 5%
drinkers and ploughs
73 25 10 90 - - - Other Value 5%
- Other :
- - Grinding balls and similar articles for
73 25 91 00 Value 5%
mills
- - Other :
- - - Inspection traps, gratings, drain

73 25 99 10 Value 5%
covers and similar castings for sewage
- - - Hydrant plates and valves and

73 25 99 20 Value 5%
fire-alarm columns
73 25 99 30 - - - Pillar boxes Value 5%
- - - Rabbit hutches and poultry
73 25 99 90 - - - Other Value 5%
73.26 Other articles of iron or steel.
- Forged or stamped, but not further
worked :
- - Grinding balls and similar articles for
73 26 11 00 Value 5%
mills
73 26 19 00 - - Other Value 5%
- Articles of iron or steel wire :
73 26 20 10 - - - Rat traps Value 5%
73 26 20 20 - - - Fish traps Value 5%
73 26 20 30 - - - Stalls for animal feeding Value 5%
73 26 20 40 - - - Waste baskets Value 5%
73 26 20 90 - - - Other Value 5%
- Other :
- - - Shoe protectors whether or not
73 26 90 10 Value 5%
incorporating affixing points
73 26 90 20 - - - Tree-climbing irons Value 5%
73 26 90 30 - - - Non-mechanical ventilators Value 5%
73 26 90 40 - - - Venetian blinds Value 5%
73 26 90 50 - - - Binding hoops for casks Value 5%
400
Section XV
Chapter 73
HEADING DUTY
NO RATE
- - - Fittings for electric wiring (e.g.,
73 26 90 60 stays, clips, brackets); suspension or Value 5%
connecting devices for insulator chains
73 26 90 70 - - - Fencing posts Value 5%
- - - Tent pegs and stakes for
73 26 90 80 Value 5%
tethering livestock
- - - Other :
- - - - Hoops for garden boundaries

73 26 90 91 Value 5%
and trainers for trees
73 26 90 92 - - - - Clips for water hoses Value 5%
73 26 90 93 - - - - Road studs Value 5%
73 26 90 94 - - - - Portable ladders and steps Value 5%
73 26 90 95 - - - - Kits Value 5%
- - - - Jewellery and antique boxes
73 26 90 96 and cosmetic or powder boxes and Value 5%
cases
73 26 90 97 - - - - Electricity (lighting) poles Value 5%
- - - - Rabbit hutches and poultry
73 26 90 99 - - - - Other Value 5%
401
Section XV
Chapter 74
Chapter 74
Copper and articles thereof
Note.
I .- ln 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 :
TABLE - Other elements
Element Limiting content % by

weight
Ag Silver 0.25
As Arsenic 0.5
Cd Cadmium 1.3
Cr Chromium 1.4
Mg Magnesium 0.8
Pb Lead 1.5
S Sulphur 0.7
Sn Tin 0.8
Te Tellurium 0.8
Zn Zinc 1
Zr Zirconium 0.3
Other elements*, each 0.3
* Other elements are, for example, Al, Be, Co, Fe, Mn, Ni, Si.
(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,
desulphurising 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
No 28.48
402
Section XV
Chapter 74
(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-sectuion 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
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 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.
(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
403
Section XV
Chapter 74
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, 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), cquilateral
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.
I.- 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.
HEADING DUTY
NO RATE
74.01 Copper mattes; cement copper
74 01 00 00 Value 5%
(precipitated copper).
74.02 Unrefined copper; copper anodes
74 02 00 00 Value 5%
for electrolytic refining.
404
Section XV
Chapter 74
HEADING DUTY
NO RATE
74.03 Refined copper and copper alloys,
unwrought.
- Refined copper :
74 03 11 00 - - Cathodes and sections of cathodes Value 5%
74 03 12 00 - - Wire-bars Value 5%
74 03 13 00 - - Billets Value 5%
74 03 19 00 - - Other Value 5%
- Copper alloys :
74 03 21 00 - - Copper-zinc base alloys (brass) Value 5%
74 03 22 00 - - Copper-tin base alloys (bronze) Value 5%
- - Other copper alloys (other than
74 03 29 00 Value 5%
master alloys of heading 74.05)
74.04 74 04 00 00 Copper waste and scrap Value 5%
74.05 74 05 00 00 Master alloys of copper Value 5%
74.06 Copper powders and flakes.
74 06 10 00 - Powders of non-lamellar structure Value 5%
74 06 20 00 - Powders of lamellar structure; flakes Value 5%
74.07 Copper bars, rods and profiles.
74 07 10 00 - Of refined copper Value 5%
- Of copper alloys :
74 07 21 00 - - Of copper-zinc base alloys (brass) Value 5%
74 07 29 00 - - Other Value 5%
74.08 Copper wire.
- Of refined copper :
- - Of which the maximum cross-
74 08 11 00 Value 5%
sectional dimension exceeds 6 mm
74 08 19 00 - - Other Value 5%
- - Of copper-nickel base alloys (cupro-
74 08 22 00 nickel) or copper-niekel-zinc base Value 5%
alloys (nickel silver)
74 08 29 00 - - Other Value 5%
74.09
Copper plates, sheets and strip, of
a thickness exceeding 0.15 mm.
- Of refined copper :
74 09 11 00 - - In coils Value 5%
74 09 19 00 - - Other Value 5%
- Of copper-zinc base alloys (brass) :
405
Section XV
Chapter 74
HEADING DUTY
NO RATE
74 09 21 00 - - In coils Value 5%
74 09 29 00 - - Other Value 5%
- Of copper-tin base alloys (bronze) :
74 09 31 00 - - In coils Value 5%
74 09 39 00 - - Other Value 5%
- Of copper-nickel base alloys (cupro-
74 09 40 00 nickel) or copper-nickel-zinc base Value 5%
alloys (nickel silver)
74 09 90 00 - Of other copper alloys Value 5%
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 :
74 10 11 00 - - Of refined copper Value 5%
74 10 12 00 - - Of copper alloys Value 5%
- Backed :
74 10 21 00 - - Of refined copper Value 5%
74 10 22 00 - - Of copper alloys Value 5%
74.11 Copper tubes and pipes.
- - Of copper-nickel base alloys
74 11 22 00 (cupro-nickel) or copper-nickel zinc Value 5%
base alloys (nickel silver)
74 11 29 00 - - Other Value 5%
74.12 Copper tube or pipe fittings (for
example. couplings, elbows,
sleeves).
74 12 20 00 - Of copper alloys Value 5%
74.13 Stranded wire, cables, plaited
74 13 00 00 bands and the like, of copper, not Value 5%
electrically insulated.
74.14 Deleted
406
Section XV
Chapter 74
HEADING DUTY
NO RATE
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.
- Nails and tacks, drawing pins, staples

74 15 10 00 Value 5%
and similar articles
- Other articles, not threaded :
74 15 21 00 - - Washers (including spring washers) Value 5%
74 15 29 00 - - Other Value 5%
- Other threaded articles :
74 15 33 00 - - Screws; bolts and nuts Value 5%
74 15 39 00 - - Other Value 5%
74.16 Deleted
74.17 Deleted
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.
- Table, kitchen or other household

articles and parts thereof; pot scourers
74 18 10 00 Value 5%
and scouring or polishing pads, gloves
and the like :
74 18 20 00 - Sanitary ware and parts thereof Value 5%
74.19 Other articles of copper.
74 19 10 00 - Chain and parts thereof Value 5%
- Other :
- - Cast, moulded, stamped or forged,
but not further worked:
74 19 91 10 - - - Radiator plates Value 5%
407
Section XV
Chapter 74
HEADING DUTY
NO RATE
- - - Reservoirs, tanks, vats and similar
containers for any material (excluding
liquefied gas) of a capacity exceeding
74 19 91 20 Value 5%
300 l, not fitted with mechanical or
thermal devices, whether or not lined
or heat-insulated
74 19 91 90 - - - Other Value 5%
- - Other :
74 19 99 10 - - - Radiator plates Value 5%
containers for any material (excluding
liquefied gas) of a capacity exceeding
74 19 99 20 Value 5%
300 l, not fitted with mechanical or
thermal equipment, whether or not
lined or heat-insulated
- - - Containers for compressed or
74 19 99 30 Value 5%
liquefied gas
- - - Cathodes of copper or copper

74 19 99 40 Value 5%
alloy for electro-plating
- - - Articles of copper wires (traps,

74 19 99 50 Value 5%
waste baskets . . etc)
74 19 99 70 - - - Venetian Blinds Value 5%
74 19 99 80 - - - Clips for water hoeses Value 5%
74 19 99 90 - - - Other Value 5%
408
Section XV
Chapter 75
Chapter 75
Nickel and articles thereof
Note.
I .- 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 cireles, ovals rectangles (including squares),
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
trimming or descaling), provided that they have not thereby assumed the character of articles or
prodiucts of other headings.
(b) Profiles
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
(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 "
- 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.
409
Section XV
Chapter 75
Heading 75.06 applies, inrer alia, to plates, sheets, strip and foil with patterns (for example,
grooves, ribs, chequers, tears, buttons lozenges) and to such products which have been
(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 cireles, 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
onentation. 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.
410
Section XV
Chapter 75
Subheading Notes.
(a) Nickel, not alloyed

Metal 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
foregomg table:
Element Limiting content % by weight
Fe Iron 0.5
O Oxygen 0.4
Other element each 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 I % .
2.- Notwithstanding the provisions of Chapter Note I (c) for the purposes of subheading 7508. I0
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.
HEADING DUTY
NO RATE
75.01 Nickel mattes, nickel oxide sinters
and other intermediate products
of nickel metallurgy.
75 01 10 00 - Nickel mattes Value 5%
- Nickel oxide sinters and other
75 01 20 00 intermediate products of nickel Value 5%
metallurgy
75.02 Unwrought nickel.
75 02 10 00 - Nickel, not alloyed Value 5%
75 02 20 00 - Nickel alloys Value 5%
75.03 75 03 00 00 Nickel waste and scrap. Value 5%
75.04 75 04 00 00 Nickel powders and flakes. Value 5%
75.05 Nickel bars, rods, profiles and
wire.
- Bars, rods and profiles :
75 05 11 00 - - Of nickel, not alloyed Value 5%
75 05 12 00 - - Of nickel alloys Value 5%
411
Section XV
Chapter 75
HEADING DUTY
NO RATE
- Wire :
75.06
Nickel plates, sheets, strip and foil.
75 06 10 00 - Of nickel, not alloyed Value 5%
75 06 20 00 - Of nickel alloys Value 5%
75.07 Nickel tubes, pipes and tube or
pipe fittings (foc
example,couplings, elbows,
sleeves).
- Tubes and pipes :
75 07 20 00 - Tube or pipe fittings Value 5%
75.08 Other articles of nickel.
75 08 10 00 - Cloth, grill and netting, of nickel wire Value 5%
- Other :
75 08 90 10 - - - Window frames for structures Value 5%
75 08 90 20 containers, of any capacity, not fitted Value 5%
with mechanical or thermal equipment
75 08 90 30 - - - Nails, tacks, nuts, bolts, screws Value 5%

75 08 90 40 - - - Springs Value 5%
75 08 90 50 - - - Domestic and kitchen articles Value 5%
75 08 90 60 - - - Sanitary wares Value 5%
75 08 90 90 - - - Other Value 5%
412
Section XV
Chapter 76
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),
rectangIes " of which two opposite sides are convex arcs the other two sides being straight, of
cross-section may have corners rounded along their whole length. The thickness of such products
(b) Profiles
forms, which have been subsequently worked after production (otherwise than by simple trinuning
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 cireles, ovals, rectangles (including squares), equilateral
triangles or regular convex polygons (including " flattened cireles ' and " modified rectangles ", of'

Flat-surfaced products (other than the unwrought products of heading 76.01 ), coiled or not,
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
413
Section XV
Chapter 76
(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.
(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 :
Fe + Si (iron plus (silicon 1
Other elements (1) each 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
elemunts. 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.
414
Section XV
Chapter 76
HEADING DUTY
NO RATE
76.01 Unwrought aluminium.
76 01 10 00 - Aluminium, not alloyed Value 5%
76 01 20 00 - Aluminium alloys Value 5%
76.02 76 02 00 00 Aluminium waste and scrap. Value 5%
76.03 Aluminium powders and flakes.
76 03 10 00 - Powders of non-lamellar structure Value 5%
76 03 20 00 - Powders of lamellar structure; flakes Value 5%
76.04
Aluminium bars, rods and profiles.
76 04 10 00 - Of aluminium, not alloyed Value 5%
- Of aluminium alloys :
76 04 21 00 - - Hollow profiles Value 5%
76 04 29 00 - - Other Value 5%
76.05 Aluminium wire.
- Of aluminium, not alloyed :
76 05 11 00 Value 5%
76 05 19 00 - - Other Value 5%
- Of aluminium alloys :
76 05 21 00 Value 5%
76 05 29 00 - - Other Value 5%
76.06 Aluminium plates, sheets and
strip, of a thickness exceeding 0.2
mm.
- Rectangular (including square):
76 06 11 00 - - Of aluminium, not alloyed Value 5%
76 06 12 00 - - Of aluminium alloys Value 5%
- Other :
76 06 91 00 - - Of aluminium, not alloyed Value 5%
76 06 92 00 - - Of aluminium alloys Value 5%
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 :
- - Rolled but not further worked:
76 07 11 10 - - - In rolls put up for retail sale Value 5%
76 07 11 90 - - - Other Value 5%
- - Other :
76 07 19 90 - - - Other Value 5%
415
Section XV
Chapter 76
HEADING DUTY
NO RATE
- Backed :
76 07 20 90 - - - Other Value 5%
76.08 Aluminium tubes and pipes.
76 08 10 00 - Of aluminium, not alloyed Value 5%
76 08 20 00 - Of aluminium alloys Value 5%
76.09 Aluminium tube or pipe fittings
76 09 00 00 (for example, couplings, elbows, Value 5%
sleeves).
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.
- Doors, windows and their frames and

thresholds for doors :
76 10 10 10 - - - Power operated doors for garages Value 5%
76 10 10 90 - - - Other Value 5%
- Other :
76 10 90 10 - - - Bridges and Bridges-sections Value 5%
76 10 90 20 - - - Towers and lattice masts Value 5%
76 10 90 30 - - - Sheds and domes Value 5%
76 10 90 40 - - - Staircases Value 5%
- - - Wall partitions for hospital wards,
76 10 90 50 Value 5%
restaurants, offices, toilets and the like
76 10 90 60 - - - Decoration tiles for ceilings Value 5%
- - - Angles and stays for fixing
76 10 90 70 Value 5%
decoration tiles in ceilings
76 10 90 90 - - - Other Value 5%
416
Section XV
Chapter 76
HEADING DUTY
NO RATE
76.11
Aluminium reservoirs, tanks, vats
and similar containers, for any
or liquefied gas), of a capacity
76 11 00 00 Value 5%
exceeding 300 l, whether or not
lined or heatinsulated, but not
fitted with mechanical or thermal
equipment.
76.12
Aluminium casks, drums, cans,
boxes and similar containers
(including rigid or collapsible
tubular containers), for any
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.
76 12 10 00 - Collapsible tubular containers Value 5%
- Other :
- - - Cans for aerated beverages and
76 12 90 10 Value 5%
fruit juices
76 12 90 20 - - - Cans for preserving foods Value 5%
- - - Cans for chemicals and
76 12 90 30 Value 5%
lubrication oils
76 12 90 90 - - - Other Value 5%
76.13 Aluminium containers for
compressed or liquefied gas.
- - - Gas cylinders of a capacity 100 l
76 13 00 10 Value 5%
and less
76 13 00 90 - - - Other Value 5%
76.14
Stranded wire, cables, plaited
bands and the like, of aluminium,
not electrically insulated.
- With steel core :

- - - Uninsulated electric wire and
76 14 10 10 Value 5%
cable
76 14 10 90 - - - Other Value 5%
76 14 90 00 - Other Value 5%
417
Section XV
Chapter 76
HEADING DUTY
NO RATE
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.
- Table, kitchen or other household
articles and parts thereof; pot scourers
and scouring or polishing pads, gloves
and the like :
- - - Pot scourers and scouring or
76 15 10 10 polishing pads, gloves and the like of Value 5%
aluminum
- - - Plates and trays of aluminum
76 15 10 20 Value 5%
sheets
76 15 10 90 - - - Other Value 5%
76 15 20 00 - Sanitary ware and parts thereof Value 5%
418
Section XV
Chapter 76
HEADING DUTY
NO RATE
76.16 Other articles of aluminium.
- Nails, tacks staples (other than those

of heading 83.05) screws, bolts, nuts,
76 16 10 00 Value 5%
screw hooks, rivets, cotters, cotter-
pins, washers and similar articles
- Other :
- - Cloth, grill, netting and fencing, of
76 16 91 00 Value 5%
aluminium wire
- - Other :
76 16 99 10 - - - Chains and parts thereof Value 5%
- - - Wire articles of aluminum :
- - - - Cloth, grill and netting of
76 16 99 21 Value 5%
expanded aluminium wire
76 16 99 22 - - - - Waste baskets Value 5%
76 16 99 29 - - - - Other Value 5%
76 16 99 40 - - - Venetian blinds Value 5%
- - - Power line accessories (e.g.wire
76 16 99 50 channels, suppotrs, clips, mounts and Value 5%
the like)
76 16 99 60 - - - Fencing pillars Value 5%
76 16 99 70 - - - Portable ladders Value 5%
76 16 99 90 - - - Other Value 5%
419
Section XV
Chapter 77
Chapter 77
(Reserved for possible future use in the Harmonized System)
420
Section XV
Chapter 78)
Chapter 78
Lead and articles thereof
Note.
(a) Bars and rods
RoIIed, extruded, drawn or forged products, not in coils, which have a uniform solid cross-
sectlion along their whole Iength in the shape of circles, ovals rectangles (including squares).
equiluteral triangIes 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
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
(b) Profiles
RoIled, 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
(c) Wire
Rolled. extruded or drawn products, in coilis, 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
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.
Flat-surfaced products (other than the unwrought products of heading 78.0l ), coiled or not,
- Of'rectangular (including square) shape with a thickness not exceeding one-tenth of the
width,
421
Section XV
Chapter 78)
Heading 78.04 applies, inter alia, to plates, sheets, strip and foil with patterns (for example,
grooves. ribs, chequers, tsars, buttons lozenges) and to such products which have been
perforated, corrugated, polished or coated, provided that they do not thereby assume the
(e) Tubes and pipes
void along their whole length in the shape of cireles, 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 :

Ag Silver 0.02
As Arsenic 0.005
BI Bismuth 0.05
Ca Calcium 0.002
Cd Cadmium 0.002
Cu Copper 0.08
Fe Iron 0.002
S Sulphur 0.002
Sb Antimony 0.005
Sn Tin 0.005
Zn Zinc 0.002
Other (for example Te) each 0.001
HEADING
NO
78.01 Unwrought lead.
78 01 10 00 - Refined Lead Value 5%
- Other :
- - Containing by weight antimony as
78 01 91 00 Value 5%
the principal other element
78 01 99 00 - - Other Value 5%
78.02 78 02 00 00 Lead waste and scrap. Value 5%
422
Section XV
Chapter 78)
HEADING
NO
78.03 Deleted
Lead plates, sheets, strip and foil;
78.04
lead powders and flakes.
- Plates, sheets, strip and foil :
- - Sheets, strip and foil of a thickness
78 04 11 00 (excluding any backing) not exceeding Value 5%
0.2 mm
78 04 19 00 - - Other Value 5%
78 04 20 00 - Powders and flakes Value 5%
78.05 Deleted
78.06 78 06 00 00 Other articles of lead . Value 5%
423
Section XV
Chapter 79
Chapter 79
Zinc and articles thereof
Note.
(a) Bars and rods
section along their whole length in the shape of circles, ovals rectangles (including squares),
rectangles " of which two opposite sides are convex ares the other two sides being straight, of
(b) Profiles
Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section
othes headings.
(c) Wire
Rolled, extruded or drawn products, in coils, which have a uniform solid cross-section along
triangles or regular convex polygons (including " flattened circles and " modified rectangles ", of
width,
Heading 79.05 applies, inter alia, to plates, sheets, strip and foil with pattems (for example,
grooves, ribs, chequers, tears, buttons lozenges) and to such products which have been
424
Section XV
Chapter 79
(e) Tubes and pipes
with a rectangular (including square) equilateral triangular or regular convex polygonal cross-
section which may have corners rounded a ong their whole length, are also to be considered as
form and onentation. 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 im
(microns) mesh. It must contain at least 85 % by weight of metallic zinc;.
HEADING DUTY
NO RATE
79.01 Unwrought zinc.
- Zinc, not alloyed :
- - Containing by weight 99.99% or
79 01 11 00 Value 5%
more of zinc
- - Containing by weight less than
79 01 12 00 Value 5%
99.99% of zinc
79 01 20 00 - Zinc alloys Value 5%
79.02 79 02 00 00 Zinc waste and scrap . Value 5%
79.03
Zinc dust, powders and flakes.
79 03 10 00 - Zinc dust Value 5%
79 03 90 00 - Other Value 5%
79.04
Zinc bars, rods, profiles and wire .
79 04 00 10 - - - Wire Value 5%
79 04 00 20 - - - Bars and rods Value 5%
79 04 00 90 - - - Profiles Value 5%
79.05
Zinc plates, sheets, strip and foil .
- - - Photo-engraving, lithographic or
79 05 00 10 Value 5%
other printing plates . . etc.
79 05 00 90 - - - Other Value 5%
79.06 Deleted
425
Section XV
Chapter 79
HEADING DUTY
NO RATE
79.07 Other articles of zinc.
- - - Cans, boxes, and similar
79 07 00 10 containers for packing and Value 5%
transportation
- - - Reservoirs, vats, drums and

79 07 00 20 similar containers not fitted with Value 5%
mechanical or thermal equipment
- - - Tubular containers for packing
79 07 00 30 Value 5%
pharmaceutical product … etc.
- - - Cloth, grill and netting of zinc wire
79 07 00 40 Value 5%
and expanded metal
- - - Nails, tacks, nuts, bolts, and
79 07 00 50 Value 5%
screws
79 07 00 60 - - - Household articles Value 5%
79 07 00 70 - - - Sanitary ware Value 5%
- - - “ Labels ” (for trees, plants, etc.)

79 07 00 80 Value 5%
not bearing letters, numbers or designs
- - - Other :
79 07 00 91 - - - - Stencil plates Value 5%
79 07 00 92 - - - - Electroplating anodes Value 5%
- - - - Cathodic protection anodes
(sacrificial anodes) used for protecting
79 07 00 93 Value 5%
pipelines and ships tanks, etc. from
corrosion
79 07 00 99 - - - - Other Value 5%
426
Section XV
Chapter 80
Chapter 80
Tin and articles thereof
Note.
(a) Bars and rods
sectivn along their whole length in the shape of circles, ovals, rectangles (including squares),
equilateral triangles or regular convex polygons (including "flattened ctrcles ' and " modified
equal length and parallel). Products with a rectangular (including square), triangular or polygonal
(b) Profiles
Rolled, extruded, drawn, forged or formed products, coiled or not, ot a umtorm cross-secnon
along their whole length, which do not conform to any of the definitions of bars rods, wire plates,
other headings.
(c) Wire
Rolled, extruded or drawn products, in coils, which have a uniform solid cross-section along
triangles or regular convex polygons (including " flattened circles and " modifed rectangles ", of
which two opposite sides are convex ares, the other two sides being straight, of equal length and
width,
427
Section XV
Chapter 80
(e) Tubes and pipes
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
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.
(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 :
Element Limitng content % by weight
Bi Bismuth 0.1
Cu Copper 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 %w; or
(ii) The content by weight of either bismuth or copper is equal to or greater than the limit
specified in the foregoing table.
428
Section XV
Chapter 80
HEADING DUTY
NO RATE
80.01 Unwrought tin.
80 01 10 00 - Tin, not alloyed Value 5%
80 01 20 00 - Tin alloys Value 5%
80.02 80 02 00 00 Tin waste and scrap. Value 5%
80.03 Tin bars, rods, profiles and wire.
80 03 00 10 - - - Hollow bars Value 5%
80 03 00 90 - - - Other Value 5%
80.04 Deleted
80.05 Deleted
80.06 Deleted
80.07 Other articles of tin.
- - - Vats, reservoirs, drums and other
80 07 00 10 containers(not fitted with mechanical or Value 5%
thermal equipment)
- - - Collapsible tubes for packing
80 07 00 20 Value 5%
dentifrices, colours or other products
- - - Household ,kitchen and
80 07 00 30 Value 5%
tableware (jugs, trays, plates . . etc.)
80 07 00 90 - - - Other Value 5%
429
Section XV
Chapter 81
Chapter 81
Other base metals; cermets; articles thereof
Subheading Note.
l .- Note I to Chapter 74, defining " bars and rods ", " profiles ", " wire " and " plates, sheets, strip
and foil " applies, mutatis mutandis, to this Chapter.
HEADING DUTY
NO RATE
81.01 Tungsten (wolfram) and articles
thereof, including waste and
scrap.
81 01 10 00 - Powders Value 5%
- Other :
- - Unwrought tungsten, including bars

81 01 94 00 Value 5%
and rods obtained simply by sintering
81 01 96 00 - - Wire Value 5%
81 01 97 00 - - Waste and scrap Value 5%
81 01 99 00 - - Other Value 5%
81.02
Molybdenum and articles thereof,
including waste and scrap.
81 02 10 00 - Powders Value 5%
- Other :
- - Unwrought molybdenum, including
81 02 94 00 bars and rods obtained simply by Value 5%
sintering
- - Bars and rods, other than those
81 02 95 00 obtained simply by sintering, profiles, Value 5%
plates, sheets, strip and foil
81 02 96 00 - - Wire Value 5%
81 02 99 00 - - Other Value 5%
81.03 Tantalum and articles thereof,
- Unwrought tantalum, including bars
81 03 20 00 and rods obtained simply by sintering; Value 5%
waste and scrap; powders
81 03 30 00 - Waste and scrap Value 5%
81 03 90 00 - Other Value 5%
81.04 Magnesium and articles thereof,
- Unwrought magnesium :
- - Containing at least 99.8% by weight
81 04 11 00 Value 5%
of magnesium
430
Section XV
Chapter 81
HEADING DUTY
NO RATE
81 04 19 00 - - Other Value 5%
- Raspings, turnings and granules,
graded according to size; powders:
81 04 30 10 - - - Magnesium powder Value 5%
81 04 30 90 - - - Other Value 5%
- Other :
- - - Angles, profiles, sheets, plates,

81 04 90 10 Value 5%
foils, strips, hollow rods, flakes
81 04 90 20 - - - Wire, rods and bars Value 5%
- - - Pipes and tubes and fittings
81 04 90 30 Value 5%
thereof and hollow bars
81 04 90 90 - - - Other articles of magnesium Value 5%
81.05 Cobalt mattes and other
intermediate products of cobalt
metallurgy; cobalt and articles
thereof, including waste and
scrap.
- Cobalt mattes and other intermediate

81 05 20 00 prvducts of cobalt metallurgy; Value 5%
unwrought cobalt ; waste
81 05 90 00 - Other Value 5%
81.06 Bismuth and articles thereof,
81 06 00 00 Value 5%
81.07 Cadmium and articles thereof,
81 07 20 00 - Unwrought cadmium; powders Value 5%
81 07 90 00 - Other Value 5%
81.08 Titanium and articles thereof,
81 08 20 00 - Unwrought titanium; powders Value 5%
81 08 90 00 - Other Value 5%
81.09 Zirconium and articles thereof,
81 09 20 00 - Unwrought zirconium; powders Value 5%
81 09 90 00 - Other Value 5%
81.10 Antimony and articles thereof,
81 10 10 00 - Unwrought antimony; powders Value 5%
431
Section XV
Chapter 81
HEADING DUTY
NO RATE
81 10 90 00 - Other Value 5%
81.11 Manganese and articles thereof,
81 11 00 00 Value 5%
incIuding waste and scrap.
81.12
Beryllium, chromium, germanium,
vanadium, gallium, hafnium,
indium, niobium (columbium),
rhenium and thallium, and articles
of these metals, including waste
and scrap.
- Beryllium:
81 12 12 00 - - Unwrought; powders Value 5%
81 12 19 00 - - Other Value 5%
- Chromium:
81 12 29 00 - - Other Value 5%
- Thallium:
81 12 59 00 - - Other Value 5%
- Other:
- - Unwrought; waste and scrap;
81 12 92 00 Value 5%
powders
81 12 99 00 - - Other Value 5%
81.13 Cermets and articles thereof,
81 13 00 00 Value 5%
432
Section XV
Chapter 82
Chpter 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
No 84.66). Nowever, 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
ot heading 82.15 are to be classified in heading 82.15.
HEADING DUTY
NO 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.
82 01 10 00 - Spades and shovels Value 5%

82 01 30 00 - Mattocks, picks, hoes and rakes Value 5%
- Axes, bill hooks and similar hewing
82 01 40 00 Value 5%
tools
- Secateurs and similar one-handed
82 01 50 00 pruners and shears (including poultry Value 5%
shears)
- Hedge shears, two-handed pruning

82 01 60 00 Value 5%
shears and similar two-handed shears
- Other hand tools of a kind used in

82 01 90 00 Value 5%
agriculture, horticulture or forestry
433
Section XV
Chapter 82
HEADING DUTY
NO RATE
82.02 Hand saws; blades for saws of all
kinds (includng slitting, slotting or
toothless saw blades).
82 02 10 00 - Hand saws Value 5%
82 02 20 00 - Band saw blades Value 5%
- Circular saw blades (including slitting
or slotting saw blades):
82 02 31 00 - - With working part of steel Value 5%
82 02 39 00 - - Other, including parts Value 5%
82 02 40 00 - Chain saw blades Value 5%
- Other saw blades:
- - Straight saw blades, for working
82 02 91 00 Value 5%
metal
82 02 99 00 - - Other Value 5%
82.03
Files, rasps, pliers (including
cutting pliers), pincers, tweezers,
metal cutting shears, pipe-cutters,
bolt croppers, perforating
punches and similar hand tools.
82 03 10 00 - Files, rasps and similar tools Value 5%
- Pliers (including cutting pliers),

82 03 20 00 Value 5%
pincers, tweezers and similar tools
82 03 30 00 - Metal cutting shears and similar tools Value 5%
- Pipe-cutters, bolt croppers,

82 03 40 00 Value 5%
perforating punches and similar tools
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 :
82 04 11 00 - - Non-adjustable Value 5%
82 04 12 00 - - Adjustable Value 5%
- Interchangeable spanner sockets,
82 04 20 00 Value 5%
with or without handles
434
Section XV
Chapter 82
HEADING DUTY
NO RATE
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.
82 05 10 00 - Drilling, threading or tapping tools Value 5%

82 05 20 00 - Hammers and sledge hammers Value 5%
- Planes, chisels, gouges and similar
82 05 30 00 Value 5%
cutting tools for wotking wood
82 05 40 00 - Screwdrivers Value 5%
- Other hand tools (including glaziers'
diamonds) :
82 05 51 00 - - Household tools Value 5%
- - Other :
82 05 59 10 - - - Cartridge-operated rivetting guns Value 5%
82 05 59 20 - - - Hand lubricators Value 5%
82 05 59 90 - - - Other Value 5%
82 05 60 00 - Blow lamps Value 5%
82 05 70 00 - Vices, clamps and the like Value 5%
- Other, including Sets of articles of
two or more subheadings of this
heading :
82 05 90 10 - - - Non-household hand tools Value 5%
82 05 90 20 - - - Household hand tools Value 5%
82.06 Tools of two or more of the
82 06 00 00 headings 82.02 to 82.05, put up in Value 5%
sets for retail sale.
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 screw driving),
including dies for drawing or
extruding metal, and rock drilling
or earth boring tools.
- Rock drilling or earth boring tools :
435
Section XV
Chapter 82
HEADING DUTY
NO RATE
82 07 13 00 - - With working part of cermets Value 5%

82 07 20 00 - Dies for drawing or extruding metal Value 5%
- Tools for pressing, stamping or
82 07 30 00 Value 5%
punching
82 07 40 00 - Tools for tapping or threading Value 5%
- Tools for drilling, other than for rock
82 07 50 00 Value 5%
drilling
82 07 60 00 - Tools for boring or broaching Value 5%
82 07 70 00 - Tools for milling Value 5%
82 07 80 00 - Tools for turning Value 5%
82 07 90 00 - Other interchangeable tools Value 5%
82.08 Knives and cutting blades, for
machines or for mechanical
appliances.
82 08 10 00 - For metal working Value 5%
82 08 20 00 - For wood working Value 5%
- For kitchen appliances or for
82 08 30 00 Value 5%
machines used by the food industry
- For agricultural, horticultural or
82 08 40 00 Value 5%
forestry machines
82 08 90 00 - Other Value 5%
82.09
Plates, sticks, tips and the like for
82 09 00 00 Value 5%
tools, unmounted, of cermets.
82.10
Hand-operated mechanical
appliances, weighing 10 kg or
82 10 00 00 less, used in the preparation, Value 5%
conditioning or serving of food or
drink.
82.11 Knives with cutting blades,
serrated or not (including pruning
knives), other than knives of
heading 82.08, and blades
therefor.
82 11 10 00 - Sets of assorted articles Value 5%

- Other :
- - Table knives having fixed blades :
- - - With handles of ivory, shells,
82 11 91 10 amber or the like, coated or Value 5%
ornamented with precious metals
436
Section XV
Chapter 82
HEADING DUTY
NO RATE
82 11 91 90 - - - Other Value 5%
82 11 92 00 - - Other knives having fixed blades Value 5%
- - Knives having other than fixed

blades :
82 11 93 10 - - - Pruning knives Value 5%
82 11 93 90 - - - Other Value 5%
82 11 94 00 - - Blades Value 5%
82 11 95 00 - - Handles of base metal Value 5%
82.12 Razors and razor blades
(including razor blade blanks in
strips).
- Razors :
- - - Safety razors and razor blades
82 12 10 10 Value 5%
and parts thereof, of metal
- - - Safety razors of plastic,

82 12 10 20 Value 5%
presented with their blades
82 12 10 90 - - - Other Value 5%
- Safety razor blades, including razor
82 12 20 00 Value 5%
blade blanks in strips
82.13 Scissors, tailors' shears and
82 13 00 00 similar shears, and blades Value 5%
therefor.
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).
- Paper knives, letter openers, erasing

knives, pencil sharpeners and blades
therefor :
- - - Pencil sharpeners and blades
82 14 10 10 Value 5%
thereof
82 14 10 90 - - - Other Value 5%
- Manicure or pedicure sets and
82 14 20 00 Value 5%
insteuments (including nail files)
- Other :
- - - Butchers or kitchen choppers,
82 14 90 10 Value 5%
cleavers, and mincing knives
82 14 90 90 - - - Other Value 5%
437
Section XV
Chapter 82
HEADING DUTY
NO RATE
82.15 Spoons, forks, ladles, skimmers,
cake-servers, fish-knives,butter-
knives, sugar tongs and similar
kitchen or tableware.
- Sets of assorted articles containing at
82 15 10 00 least one article plated with precious Value 5%
metal
82 15 20 00 - Other sets of assorted articles Value 5%
- Other :
82 15 91 00 - - Plated with precious metal Value 5%
82 15 99 00 - - Other Value 5%
438
Section XV
Chapter 83
Chapter 83
Miscellaneous articles of base metal
Notes.
I.- 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.
HEADING DUTY
NO 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.
83 01 10 00 - Padlocks Value 5%
- Locks of a kind used for motor
83 01 20 00 Value 5%
vehicles
83 01 30 00 - Locks of a kind used for furniture Value 5%
- Other locks :
83 01 40 10 - - - Combination operated locks Value 5%
83 01 40 20 - - - Electrically operated locks Value 5%
83 01 40 30 - - - Locks for handbags Value 5%
83 01 40 40 - - - Locks for bikes Value 5%
83 01 40 90 - - - Other Value 5%
- Clasps and frames with clasps,
83 01 50 00 Value 5%
incorporating locks
83 01 60 00 - Parts Value 5%
83 01 70 00 - Keys presented separately Value 5%
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.
83 02 10 00 - Hinges Value 5%
83 02 20 00 - Castors Value 5%
439
Section XV
Chapter 83
HEADING DUTY
NO RATE
- Other mountings, fittings and similar
83 02 30 00 Value 5%
articles suitable for motor vehicles
- Other mountings, fittings and similar
articles :
83 02 41 00 - - Suitable for buildings Value 5%
83 02 42 00 - - Other, suitable for furniture Value 5%
- - Other :
83 02 49 10 - - - Door handles Value 5%
83 02 49 90 - - - Other Value 5%
- Hat-racks, hat-pegs, brackets and
83 02 50 00 Value 5%
similar fixtures
83 02 60 00 - Automatic door closers Value 5%
83.03 Armoured or reinforced safes,
strong-boxes and doors and safe
83 03 00 00 deposit lockers for strong-rooms, Value 5%
cash or deed boxes and the like,
of base metal.
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.
- - - Filing cabinets, card-index
83 04 00 10 Value 5%
cabinets, sorting boxes and similar
- - - Office or desk equipent (such as
book-ends, paper weight, ink-stands
and ink-pots, pen trays,office-stamp
stands and blotters . . etc.) :
83 04 00 21 - - - - Of lron Value 5%
83 04 00 29 - - - - Of other base metal Value 5%
83 04 00 30 - - - Paper rests for typists Value 5%
83 04 00 40 - - - Desk racks and shelving Value 5%
83 04 00 90 - - - Other Value 5%
83.05 Fittings for loose-leaf binders or
files, letter clips, letter corners,
peper clips, indexing tags and
similar office articles, of base
metal; staples in strips (for
example, for offices, upholstery,
packaging), of base metal.
83 05 10 00 - Fittings for loose-leaf binders or files Value 5%
83 05 20 00 - Staples in strips Value 5%
440
Section XV
Chapter 83
HEADING DUTY
NO RATE
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.
83 06 10 00 - Bells, gongs and the like Value 5%
- Statuettes and other ornaments:
83 06 21 00 - - Plated with precious metal Value 5%
83 06 29 00 - - Other Value 5%
- Photograph, picture or similar frames;
83 06 30 00 Value 5%
mirrors
83.07 Flexible tubing of base metal, with
or without fittings.
83 07 10 00 - Of iron or steel Value 5%
83 07 90 00 - Of other base metal Value 5%
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.
83 08 10 00 - Hooks, eyes and eyelets Value 5%

83 08 20 00 - Tubular or bifurcated rivets Value 5%
- Other, including parts :
- - - Clasps, frames with clasps and the
like of base metal, for handbags
83 08 90 10 ,purses, brief-cases, axecutive-cases Value 5%
or travel goods, and for other of articles
leathers and textiles
83 08 90 20 - - - Beads and spangles (tarter) Value 5%
83 08 90 90 - - - Other Value 5%
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.
83 09 10 00 - Crown corks Value 5%
441
Section XV
Chapter 83
HEADING DUTY
NO RATE
- Other :
- - - Metal stoppers lined with crown
83 09 90 10 Value 5%
corks
- - - Screw stoppers and caps, screw-
83 09 90 20 Value 5%
spring stoppers, ..etc. for bottle sealing
83 09 90 30 - - - Threaded bung covers Value 5%
- - - Pouring stoppers, measuring
stoppers and stoppers for droppers,
83 09 90 40 Value 5%
beverage bottles, oil bottles, drug
bottles, ..etc.
83 09 90 50 - - - Seals of all kinds Value 5%
- - - Fastenings for sealing bags,
sachets or similar containers,
83 09 90 60 consisting of one or two steel wires Value 5%
sandwiched between two strips of
plastic or paper
83 09 90 70 - - - Tops and bottoms for cans Value 5%
83 09 90 90 - - - Other Value 5%
83.10
Sign-plates, name-plates, address-
plates and similar plates,
numbers, letters and other
symbols, of base metal, excluding
- - - Name-plates for districts, roads,

83 10 00 10 streets . . etc., and plates for names Value 5%
and numbers of buildings . . etc.
- - - Sign-plates for public services
(Police, Fire-brigade, etc) prohibition
notices ("No smoking", "For Games
83 10 00 20 Value 5%
"..etc) and guiding signs for roads and
passage of modes of transportation,..
etc.
- - - Sign-plates for houses, stores,
83 10 00 30 Value 5%
factories, etc
83 10 00 40 - - - Advertising sign-plates Value 5%
- - - Address-plates for houses, doors,
mail-boxes, vehicles, plant labels;
83 10 00 50 Value 5%
number tags for keys and tags for
dressing rooms
- - - Similar plates and symbols for
83 10 00 60 machinery, meters and cars (e.g., Value 5%
number-plates), etc.
- - - Separate letters, numbers and
83 10 00 70 patterns, designed for manufacturing Value 5%
the plates of the present heading
442
Section XV
Chapter 83
HEADING DUTY
NO RATE
83 10 00 90 - - - Other Value 5%
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.
- Coated electrodes of base metal, for
83 11 10 00 Value 5%
electric arc-welding
- Cored wire of base metal, for electric
83 11 20 00 Value 5%
arc-welding
- Coated rods and cored wire, of base
83 11 30 00 metal, for soldering, brazing or welding Value 5%
by flame
83 11 90 00 - Other Value 5%
443
Section XVI
Chapter 84
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 electrieal
appliances,or for other technical uses, of vulcanised rubber other than hard rubber (heading40.16)
(b) Articles of leather or of composition leather (heading 42.04) 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 of textile material (heading 59.10) or other articles of textile
material for technical uses (heading 59.1 1 );
(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;
(i) 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 accordin 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 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 to 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 :
445
Section XVI
Chapter 84
(a) Parts which are goods included in any of the headings of Chapters 84 or 85 (other than
headings 84.09, 84.31 84.48 84.66, 84.73, 84.85, 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 84.85 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 adapted 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.
(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 appl ances of any matenal (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).
446
Section XVI
Chapter 84
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 sugarjuice extraction (heading 84.38);
(d) Machinery for the heat-treatment of textile yarns, fabrics or made up textile articles (heading
84.5 I ); or
(e) Machinery or plant. designed for 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).
(b) Water-ject 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 m 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 machimng 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:
(1) Storing the processing program or programs and at Ieast the data immediately necessary
for the execution of the program;
(2) Being freely programing in accordance with the requirements of the user;
(3) Performing arithmetical computations specified by the user; and
(4) Executing, without human intervention, a prcxessing program which reqmres them to modify
their execution, by logical decision during the prcx:essing run;
(B) Automatic data processing machines may be in the form of systems consisting of' a variablc
number of separate units.
447
Section XVI
Chapter 84
(C) Subject to paragraphs (D) and (E) below, a unit is to be regarded as being a part of a
complete 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 in the heading
84.71.
(D) Heading 84.71 does not cover the following when presented sparately, 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 m 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, unless the context otherwise
requires, to be classified in heading 84.79. Heading 84.79 also coven 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 thc
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.
448
Section XVI
Chapter 84
(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 circuit boards or other electronic components onto the flat panel.
The expression ''flat panel display'' dose 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, heading, loading or unloading of boules, wafers, semiconductor devices, electronic
integrated circuits and flat panel displays.
(D) Subject to Note 1 to Section XVI and 1 to Chapter 84, machines and apparatus answering to
the descripion in heading 84.86 are to be classified in that heading and in no other heading of the
Nomenclature.
Subheading Notes.
I.- For the purposes of subheading 847I.49, the term " systems " means automatic data
procesaing 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.
HEADING DUTY
NO RATE
84.01
Nuclear reactors; fuel elements
(cartridges), non-irradiated, for
nuclear reactors; machinery and
apparatus for isotopic separation.
84 01 10 00 - Nuclear reactors Value 5%

- Machinery and apparatus for isotopic
84 01 20 00 Value 5%
separation, and parts thereof
- Fuel elements (cartridges), non-
84 01 30 00 Value 5%
irradiated
84 01 40 00 - Parts of nuclear reactors Value 5%
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:
449
Section XVI
Chapter 84
HEADING DUTY
NO RATE
- - Watertube boilers with a steam

84 02 11 00 Value 5%
production exceeding 45 t per hour
- - Watertube boilers with a steam

84 02 12 00 Value 5%
production not exceeding 45 t per hour
- - Other vapour generating boilers,

84 02 19 00 Value 5%
including hybrid boilers
84 02 20 00 - Super-heated water boilers Value 5%
84 02 90 00 - Parts Value 5%
84.03 Central heating boilers other than
84 03 10 00 - Boilers Value 5%
84 03 90 00 - Parts Value 5%
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.
- Auxiliary plant for use with boilers of
84 04 10 00 Value 5%
heading 84.02 or 84.03
- Condensers for steam or other
84 04 20 00 Value 5%
vapour power units
84 04 90 00 - Parts Value 5%
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.
- Producer gas or water gas

generators, with or without their
84 05 10 00 purifiers; acetylene gas generators and Value 5%
similar water process gas generators,
with or without their purifiers
84 05 90 00 - Parts Value 5%
84.06 Steam turbines and other vapour
turbines.
84 06 10 00 - Turbines for marine propulsion Value 5%
- Other turbines :
84 06 81 00 - - Of an output exceeding 40 MW Value 5%
450
Section XVI
Chapter 84
HEADING DUTY
NO RATE
84 06 82 00 - - Of an output not exceeding 40 MW Value 5%
84 06 90 00 - Parts Value 5%
84.07 Spark-ignition reciprocating or
rotary internal cumbusdon piston
engines.
84 07 10 00 - Aircraft engines Value 5%
- Marine propulsion engines :
84 07 21 00 - - Outboard motors Value 5%
84 07 29 00 - - Other Value 5%
- Reciprocating piston engines of a
kind used for the propulsion of vehicles
of Chapter 87 :
- - Of a cylinder capacity not
84 07 31 00 Value 5%
exceeding 50 cc
- - Of a cylinder capacity exceeding 50
84 07 32 00 Value 5%
cc but not exceeding 250 cc
- - Of a cylinder capacity exceeding

84 07 33 00 Value 5%
250 cc but not exceeding 1,000 cc
1,000 cc :
- - - Of a cylinder capacity exceeding
84 07 34 10 Value 5%
1,000 cc but not exceeding 1,500 cc

84 07 34 20 Value 5%
1,500 cc but not exceeding 3,000 cc
84 07 34 30 Value 5%
3,000 cc
84 07 90 00 - Other engines Value 5%
84.08 Compression-ignition internal
combustion piston engines
(diesel or semi-diesel engines).
84 08 10 00 - Marine propulsion engines Value 5%
- Engines of a kind used for the

84 08 20 00 Value 5%
propulsion of vehicles of Chapter 87
84 08 90 00 - Other engines Value 5%

84.09 Parts suitable for use solely or
principally with the engines of
heading 84.07 or 84.08.
84 09 10 00 - For aircraft engines Value 5%
- Other :
451
Section XVI
Chapter 84
HEADING DUTY
NO RATE
- - Suitable for use solely or principally
with spark-ignition internal combustion
piston engines :
- - - Pistons and piston rings for spark-
84 09 91 10 Value 5%
ignition engines
- - - Cylinders and cylinder blocks and
84 09 91 20 Value 5%
cylinder heads, cylinder liners
84 09 91 30 - - - Fuel inlet valves and tubes Value 5%
- - - Exhaust valves and pipes
84 09 91 40 Value 5%
(manifold)
- - - Carburettors and nozzles (fuel
84 09 91 50 Value 5%
nozzles)
84 09 91 90 - - - Other Value 5%
84 09 99 00 - - Other Value 5%
84.10 Hydraulic turbines, water wheels,
and regulatocs therefor.
- Hydraulic turbines and water wheels:
84 10 11 00 - - Of a power not exceeding 1,000 KW Value 5%

- - Of a power exceeding 1,000 KW
84 10 12 00 Value 5%
but not exceeding 10,000 KW
84 10 13 00 - - Of a power exceeding 10,000 KW Value 5%
84 10 90 00 - Parts, including regulators Value 5%

84.11 Turbo-jets, turbo-propellers and
other gas turbines.
- Turbo-jets :
84 11 11 00 - - Of a thrust not exceeding 25 KN Value 5%
84 11 12 00 - - Of a thrust exceeding 25 KN Value 5%
- Turbo-propellers :

- Other gas turbines :
- Parts :
84 11 91 00 - - Of turbo-jets or turbo-propellers Value 5%
84 11 99 00 - - Other Value 5%
84.12 Other engines and motors.
- Reaction engines other than turbo-
84 12 10 00 Value 5%
jets
452
Section XVI
Chapter 84
HEADING DUTY
NO RATE
- Hydraulic power engines and motors :
84 12 21 00 - - Linear acting (cylinders) Value 5%
84 12 29 00 - - Other Value 5%
- Pneumatic power engines and
motors:
84 12 31 00 - - Linear acting (cylinders) Value 5%
84 12 39 00 - - Other Value 5%
84 12 80 00 - Other Value 5%
84 12 90 00 - Parts Value 5%
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 :
- - Pumps for dispensing fuel or
84 13 11 00 lubricants, of the type used in filling- Value 5%
stations or in garages
- - Other :
84 13 19 10 - - - Fire pumps Value 5%
84 13 19 90 - - - Other Value 5%
- Hand pumps, other than those of
84 13 20 00 Value 5%
subheading 8413.11 or 8413.19
- Fuel, lubricating or cooling medium
84 13 30 00 pumps for internal combustion piston Value 5%
engines
84 13 40 00 - Concrete pumps Value 5%
- Other reciprocating positive
84 13 50 00 Value 5%
displacement pumps
- Other rotary positive displacement
84 13 60 00 Value 5%
pumps
84 13 70 00 - Other centrifugal pumps Value 5%
- Other pumps; liquid elevators :
- - Pumps :
84 13 81 10 - - - For agricultural use Value 5%
84 13 81 20 - - - For domestic use Value 5%
84 13 81 90 - - - Other Value 5%
84 13 82 00 - - Liquid elevators Value 5%
- Parts :
84 13 91 00 - - Of pumps Value 5%
84 13 92 00 - - Of liquid elevators Value 5%
453
Section XVI
Chapter 84
HEADING DUTY
NO RATE
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.
84 14 10 00 - Vacuum pumps Value 5%
84 14 20 00 - Hand- or foot-operated air pumps Value 5%
- Compressors of a kind used in
84 14 30 00 Value 5%
refrigerating eguipment
- Air compressors mounted on a
84 14 40 00 Value 5%
wheeled chassis for towing
- Fans :
- - Table, floor, wall, window, ceiling or
roof fans, with a selfcontained electric
84 14 51 00 Value 5%
motor of an output not exceeding 125
W
84 14 59 00 - - Other Value 5%
- Hoods having a maximum horizontal
84 14 60 00 Value 5%
side not exceeding 120 cm
84 14 80 00 - Other Value 5%
84 14 90 00 - Parts Value 5%
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.
84 15 10 00 - Window or wall types, self contained Value 5%

- Of a kind used for persons, in motor
84 15 20 00 Value 5%
vehicles
- Other :
- - Incorporating a refrigerating unit
and a valve for reversal of the
cooling/heat cycle (reversible heat
pumps) :
84 15 81 20 - - - Central air conditioning machines Value 5%

84 15 81 90 - - - Other Value 5%
- - Other, incorporating a refrigerating
unit :
454
Section XVI
Chapter 84
HEADING DUTY
NO RATE
84 15 82 90 - - - Other Value 5%
- - Not incorporating a refrigerating
unit:
84 15 83 90 - - - Other Value 5%
84 15 90 00 - Parts Value 5%
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.
84 16 10 00 - Furnace burners for liquid fuel Value 5%
- Other furnace burners, including

84 16 20 00 Value 5%
combination burners
- Mechanical stokers including their
84 16 30 00 mechanical grates mechanical ash Value 5%
dischargers and similar appliances
84 16 90 00 - Parts Value 5%
84.17 Industrial or laboratory furnaces
and ovens, including incinerators,
non-electric.
- Furnaces and ovens for the roasting,

84 17 10 00 melting or other heattreatment of ores, Value 5%
pyrites or of metals
84 17 20 00 - Bakery ovens, including biscuit ovens Value 5%
- Other :
84 17 80 10 - - - Wood carbonisation furnaces Value 5%
- - - Cement ovens and kilns and
84 17 80 20 Value 5%
rotary plaster ovens
- - - Ovens and furnaces used in the
84 17 80 30 glass or ceramic industries and enamel Value 5%
baking ovens
84 17 80 40 - - - Furnaces for the glass industry Value 5%
84 17 80 90 - - - Other Value 5%
84 17 90 00 - Parts Value 5%
455
Section XVI
Chapter 84
HEADING DUTY
NO RATE
84.18
Refrigerators, freezers and other
refrigerating or freezing
equipment, electric or other; heat
pumps other than air conditioning
machines of heading 84.15 .
- Combined refrigerator-freezers, fitted

84 18 10 00 Value 5%
with separate external doors
- Refrigerators, household type:
84 18 21 00 - - Compression-type Value 5%
84 18 29 00 - - Other Value 5%
- Freezers of the chest type, not
84 18 30 00 Value 5%
exceeding 800 L capacity
- Freezers of the upright type, not
84 18 40 00 Value 5%
exceeding 900 L capacity
- Other furniture (chests, cabinets,
display counters, show-cases and the
84 18 50 00 like) for storage and display, Value 5%
incorporating refrigerating or freezing
equipment
- Other refrigerating or freezing
equipment; heat pumps :
- - Heat pumps other than air

84 18 61 00 Value 5%
conditioning machines of heading 84.15
- - Other :
84 18 69 10 - - - Potable water coolers Value 5%
84 18 69 20 - - - Ice-cream makers Value 5%
84 18 69 30 - - - Beverage cooers Value 5%
- - - Refrigerating or freezing rooms of
84 18 69 40 Value 5%
a capacity exceeding 900L
84 18 69 50 - - - Ice-block making machines Value 5%
84 18 69 90 - - - Other Value 5%
- Other :
- - Furniture designed to receive
84 18 91 00 Value 5%
refrigerating or freezing equipment
- - Other :
- - - Compression-type refrigerating
84 18 99 10 Value 5%
units
84 18 99 90 - - - Other Value 5%
456
Section XVI
Chapter 84
HEADING DUTY
NO RATE
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 :
84 19 11 00 - - Instantaneous gas water heaters Value 5%
- - Other :
84 19 19 10 - - - Solar energy water heaters Value 5%
84 19 19 90 - - - Other Value 5%
- Medical, surgical or laboratory
84 19 20 00 Value 5%
sterilisers
- Dryers :
84 19 31 00 - - For agricultural products Value 5%
- - For wood, paper pulp, paper or
84 19 32 00 Value 5%
paperboard
84 19 39 00 - - Other Value 5%
84 19 40 00 - Distilling or rectifying plant Value 5%
84 19 50 00 - Heat exchange units Value 5%
- Machinery for liquefying air or other
84 19 60 00 Value 5%
gases
- Other machinery, plant and
equipment :
- - For making hot drinks or for
84 19 81 00 Value 5%
cooking or heating food
84 19 89 00 - - Other Free
84 19 90 00 - Parts Free
84.20 Calendering or other rolling
machines, other than for metals or
glass, and cylinders therefor.
457
Section XVI
Chapter 84
HEADING DUTY
NO RATE
84 20 10 00 - Calendering or other rolling machines Value 5%
- Parts :
84 20 91 00 - - Cylinders Value 5%
84 20 99 00 - - Other Value 5%
458
Section XVI
Chapter 84
HEADING DUTY
NO RATE
84.21
Centrifuges, including centrifugal
dryers; filtering or purifying
machinery and apparatus, for
liquids or gases.
- Centrifuges, including centrifugal
dryers :
84 21 11 00 - - Cream separators Value 5%
84 21 12 00 - - Clothes-dryers Value 5%
84 21 19 00 - - Other Free
- Filtering or purifying machinery and
apparatus for liquids :
- - For fillering or purifying water :
84 21 21 10 - - - For domestic use Value 5%
84 21 21 90 - - - Other Value 5%
- - For filtering or purifying beverages
84 21 22 00 Value 5%
other than water
- - Oil or petrol-filters for internal
84 21 23 00 Value 5%
combustion engines
- - Other :
84 21 29 10 - - - Blood filters Free
84 21 29 90 - - - Other Value 5%
- Filtering or purifying machinery and
apparatus for gases :
- - Intake air filters for internal

84 21 31 00 Value 5%
combustion engines
84 21 39 00 - - Other Value 5%
- Parts :
- - Of centrifuges, including centrifugal
84 21 91 00 Free
dryers
84 21 99 00 - - Other Value 5%
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.
459
Section XVI
Chapter 84
HEADING DUTY
NO RATE
- Dish washing machines :
84 22 11 00 - - Of the household type Value 5%
84 22 19 00 - - Other Value 5%
- Machinery for cleaning or drying
84 22 20 00 Value 5%
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; machinery for
aerating beverages:
- - - Machinery for filling, closing,
84 22 30 10 sealing, or labelling bottles, cans, Value 5%
boxes, bags or other containers
84 22 30 20 - - - Machines for aerating beverages Value 5%
- - - Machinery for capsuling bottles,

84 22 30 30 Value 5%
jars, tubes and similar containers
- Other packing or wrapping

84 22 40 00 machinery (including heat-shrink Value 5%
wrapping machinery)
84 22 90 00 - Parts Value 5%
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.
- Personal weighing machines,
84 23 10 00 including baby scales: household Value 5%
scales
- Scales for continuous weighing of
84 23 20 00 Value 5%
goods on conveyors
- Constant weight scales and scales

for discharging a predetermined weight
84 23 30 00 Value 5%
of material into a bag or contaitner,
including hopper scales
- Other weighing machinery :

- - Having a maximum weighing
84 23 81 00 Value 5%
capacity not exceeding 30 kg
- - Having a maximum weighing
84 23 82 00 capacity exceeding 30 kg but not Value 5%
exceeding 5,000 kg
460
Section XVI
Chapter 84
HEADING DUTY
NO RATE
84 23 89 00 - - Other Value 5%
- Weighing machine weights of all
84 23 90 00 Value 5%
kinds; parts of weighing machinery
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.
- Fire extinguishers, whether or not
84 24 10 00 Value 5%
charged
- Spray guns and similar appliances :
- - - Guns for spraying building

84 24 20 10 materials whether or not incorporating Value 5%
an electric motor
84 24 20 90 - - - Other Value 5%
- Steam or sand blasting machines
84 24 30 00 Value 5%
and similar jet projecting machines
- - Agricultural or horticultural:
- - - Complete irrigation systems of all
84 24 81 10 Value 5%
kinds
84 24 81 20 - - - Machines for spraying pesticides Value 5%
84 24 81 30 - - - Water drippers for irrigating grass Value 5%
84 24 81 90 - - - Other Value 5%
84 24 89 00 - - Other Free
- Parts :
- - - Plastic heads for spraying liquids
84 24 90 10 Free
by frequent pressure
- - - Parts of irrigation systems of
84 24 90 20 Free
subheading 84 24 81 10
84 24 90 90 - - - Other Free
84.25
Pulley tackle and hoists other than
skip hoists; winches and capstans;
jacks.
461
Section XVI
Chapter 84
HEADING DUTY
NO RATE
- Pulley tackle and hoists other than
skip hoists or hoists of a kind used for
raising vehicles :
84 25 11 00 - - Powered by electric motor Value 5%
84 25 19 00 - - Other Value 5%
- Winches; capstans :
84 25 31 00 - - Powered by electric motor Value 5%
84 25 39 00 - - Other Value 5%
- Jacks; hoists of a kind used for
raising vehicles :
- - Built-in jacking systems of a type
84 25 41 00 Value 5%
used in garages
84 25 42 00 - - Otherjacks and hoists, hydraulic Value 5%
84 25 49 00 - - Other Value 5%
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, mobrie lifting frames
and straddle carriers :
- - Overhead travelling cranes on fixed
84 26 11 00 Value 5%
support
- - Mobile lifting frames on tyres and
84 26 12 00 Value 5%
straddle carriers
84 26 19 00 - - Other Value 5%
84 26 20 00 - Tower cranes Value 5%
84 26 30 00 - Portal or pedestal jib cranes Value 5%
- Other machinery, self-propelled:
84 26 41 00 - - On tyres Value 5%
84 26 49 00 - - Other Value 5%
- Other machinery :
- - Designed for mounting on road
84 26 91 00 Value 5%
vehicles
84 26 99 00 - - Other Value 5%
84.27 Fork-lift trucks; other works
trucks fitted with lifting or
handling equipment.
- Self-propelled trucks powered by an
84 27 10 00 Value 5%
electric motor
84 27 20 00 - Other self-propelled trucks Value 5%
84 27 90 00 - Other trucks Value 5%
462
Section XVI
Chapter 84
HEADING DUTY
NO RATE
84.28 Other lifting, handling, loading or
unloadin machinery (for example,
lifts, escalators, conveyors,
teleferics).
84 28 10 00 - Lifts and skip hoists Value 5%
84 28 20 00 - Pneumatic elevators and conveyors Value 5%
- Other continuous-action elevators and

conveyors, for goods or materials :
- - Specially designed for underground

84 28 31 00 Value 5%
use
84 28 32 00 - - Other, bucket type Value 5%
84 28 33 00 - - Other, belt type Value 5%
84 28 39 00 - - Other Value 5%
84 28 40 00 - Escalators and moving walkways Value 5%
- Teleferics, chair-lifts, ski-draglines;
84 28 60 00 Value 5%
traction mechanisms for funiculars
84 28 90 00 - Other machinery Value 5%
84.29 Self-propelled bulldozers,
angledozers, graders, levellers,
scrapers, mechanical shovels,
excavators, shovel loaders,
tamping machines and road
rollers.
- Bulldozers and angledozers:
84 29 11 00 - - Track laying Value 5%
84 29 19 00 - - Other Value 5%
84 29 20 00 - Graders and levellers Value 5%
84 29 30 00 - Scrapers Value 5%
84 29 40 00 - Tamping machines and road rollers Value 5%
- Mechanical shovels, excavators and
shovel loaders :
84 29 51 00 - - Front-end shovel loaders Value 5%
- - Machinery with a 360° revolving
84 29 52 00 Value 5%
superstructure
84 29 59 00 - - Other Value 5%
463
Section XVI
Chapter 84
HEADING DUTY
NO RATE
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.
84 30 10 00 - Pile-drivers and pile-extractors Value 5%

84 30 20 00 - Snow-ploughs and snow-blowers Value 5%
- Coal or rock cutters and tunnelling
machinery :
84 30 31 00 - - Self-propelled Value 5%
84 30 39 00 - - Other Value 5%
- Other boring or sinking machinery :
84 30 41 00 - - Self-propelled Value 5%
84 30 49 00 - - Other Value 5%
84 30 50 00 - Other machinery, self-propelled Value 5%
- Other machinery, not self-propelled:
84 30 61 00 - - Tamping or compacting machinery Value 5%

84 30 69 00 - - Other Value 5%
principally with the machinery of
headings Nos. 84.25 to 84.30.
84 31 10 00 - Of machinery of heading 84.25 Value 5%
84 31 20 00 - Of machinery of heading 84.27 Value 5%
- Of machinery of heading 84.28 :
84 31 31 00 - - Of lifts, skip hoists or escalators Value 5%
84 31 39 00 - - Other Value 5%
- Of machinery of heading 84.26,
84.29 or 84.30 :
84 31 41 00 - - Buckets, shovels, grabs and grips Value 5%
84 31 42 00 - - Bulldozer or angledozer blades Value 5%
- - Parts for boring or sinking
machinery of subheading 84 30 41 or
84 30 49 :
84 31 43 10 - - - Boring drills for wells Value 5%
84 31 43 90 - - - Other Value 5%
84 31 49 00 - - Other Value 5%
84.32 Agricultural, horticultural or
forestry machinery for soil
preparation or cultivation; lawn or
sports-ground rollers.
464
Section XVI
Chapter 84
HEADING DUTY
NO RATE
84 32 10 00 - Ploughs Value 5%
- Harrows, scarifiers, cultivators,
weeders and hoes:
84 32 21 00 - - Disc harrows Value 5%
84 32 29 00 - - Other Value 5%
84 32 30 00 - Seeders, planters and transplanters Value 5%
- Manure spreaders and fertiliser
84 32 40 00 Value 5%
distributors
84 32 90 00 - Parts Value 5%
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:
- - Powered, with the cutting device
84 33 11 00 Value 5%
rotating in a horizontal plane
84 33 19 00 - - Other Value 5%
- Other mowers, including cutter bars
84 33 20 00 Value 5%
for tractor mounting
84 33 30 00 - Other haymaking machinery Value 5%
- Straw or fodder balers, including pick-
84 33 40 00 Value 5%
up balers
- Other harvesting machinery;
threshing machinery :
84 33 51 00 - - Combine harvester-threshers Value 5%
84 33 52 00 - - Other threshing machinery Value 5%
84 33 53 00 - - Root or tuber harvesting machines Value 5%
84 33 59 00 - - Other Value 5%
- Machines for cleaning, sorting or
84 33 60 00 grading eggs, fruit or other agricultural Value 5%
produce
84 33 90 00 - Parts Value 5%
84.34 Milking machines and dairy
machinery.
84 34 10 00 - Milking machines Value 5%
84 34 20 00 - Dairy machinery Value 5%
84 34 90 00 - Parts Value 5%
465
Section XVI
Chapter 84
HEADING DUTY
NO RATE
84.35 Presses, crushers and similar
machinery used in the
manufacture of wine, cider, fruit
juices or similar beverages.
84 35 10 00 - Machinery Value 5%
84 35 90 00 - Parts Value 5%
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.
- Machinery for preparing animal

84 36 10 00 Value 5%
feeding stuffs
- Poultry-keeping machinery; poultry
incubators and brooders :
84 36 21 00 - - Poultry incubators and brooders Value 5%
84 36 29 00 - - Other Value 5%
- Other machinery :
- - - Bacteria incubators for
84 36 80 10 Value 5%
laboratories
84 36 80 90 - - - Other Value 5%
- Parts :
- - Of poultry-keeping machinery or
84 36 91 00 Value 5%
poultry incubators and brooders
84 36 99 00 - - Other Value 5%
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.
- Machines for cleaning, sorting or

84 37 10 00 grading seed, grain or dried Value 5%
leguminous vegetables
84 37 90 00 - Parts Value 5%
466
Section XVI
Chapter 84
HEADING DUTY
NO RATE
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.
- Bakery machinery and machinery for

84 38 10 00 the manufacture of macaroni, spaghetti Value 5%
or similar products
- Machinery for the manufacture of
84 38 20 00 Value 5%
confectionery, cocoa or chocolate
84 38 30 00 - Machinery for sugar manufacture Value 5%
84 38 40 00 - Brewery machinery Value 5%
- Machinery for the preparation of
84 38 50 00 Value 5%
meat or poultry
- Machinery for the preparation of
84 38 60 00 Value 5%
fruits, nuts or vegetables
84 38 90 00 - Parts Value 5%
84.39 Machinery for making pulp of
tibrous cellulosic material or for
making or finishing paper or
paperboard.
- Machinery for making pulp of fibrous
84 39 10 00 Value 5%
cellulosic material
- Machinery for making paper or
84 39 20 00 Value 5%
paperboard
- Machinery for finishing paper or
84 39 30 00 Value 5%
paperboard
- Parts :
- - Of machinery for making pulp of
84 39 91 00 Value 5%
fibrous cellulosic material
84 39 99 00 - - Other Value 5%
84.40
Book-binding machinery,
including book-sewing machines.
84 40 90 00 - Parts Value 5%
84.41
Other machinery for making up
paper pulp, paper or paperboard,
including cutting machines of all
kinds.
84 41 10 00 - Cutting machines Value 5%
467
Section XVI
Chapter 84
HEADING DUTY
NO RATE
- Machines for making bags, sacks or
84 41 20 00 Value 5%
envelopes
- Machines for making cartons boxes
84 41 30 00 cases, tubes, drums or similar Value 5%
containers, other than by moulding
- Machines for moulding articles in

84 41 40 00 Value 5%
paper pulp, paper or paperboard
84 41 90 00 - Parts Value 5%
84.42
Machinery, apparatus and
equipment (other than the
machine-tools of headings Nos.
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).
84 42 30 00 - Machinery, apparatus and equipment Value 5%
- Parts of the foregoing machinery,

84 42 40 00 Value 5%
apparatus or equipment
- Plates, cylinders and other printing

components; plates, cylinders and
84 42 50 00 lithographic stones, prepared for Value 5%
printing purposes (for example, planed
grained or pohished)
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, cylinders and other
printing components of heading 84.42:
468
Section XVI
Chapter 84
HEADING DUTY
NO RATE
84 43 11 00 - - Offset printing machinery, reel-fed Value 5%
- - Offset printing machinery, sheet

fed, oftice type (using sheet with one
84 43 12 00 side not exceeding 22 cm and the Value 5%
other side not exceeding 36 cm in the
unfolded state)
84 43 13 00 - - Other offset printing machinery Value 5%
- - Letteress printing machinery, reel

84 43 14 00 Value 5%
fed, excluding flexographic printing
- - Letteress printing machinery, other

84 43 15 00 than reel fed, excluding flexographic Value 5%
printing
84 43 16 00 - - Flexographic printing machinery Value 5%
84 43 17 00 - - Gravure printing machinery Value 5%
84 43 19 00 - - Other Value 5%
- Other printers, copying machines
and facsimile machines, whether or not
combined:
- - Machines which perform two or

more of the functions of printing,
84 43 31 00 copying or facsimile transmission, Free
capable of connecting to an automatic
data processing machine or to network
- - Other, capable of connecting to an

automatic data processing machine or
to a network :
84 43 32 10 - - - Facsimiles machines Free
84 43 32 20 - - - Telex machines Free
84 43 32 30 - - - Teleprinters Free
84 43 32 90 - - - Other Free
- - Other :
- - - Copying machines incorporating
84 43 39 10 Free
an optical system
84 43 39 90 - - - Other Free
- Parts and accessories :
- - Parts and accessories of printing

machinery used for printing by means
84 43 91 00 Value 5%
of plates, cylinders and other printing
components of heading 84.42
- - Other :
469
Section XVI
Chapter 84
HEADING DUTY
NO RATE
- - - Parts of machines of subheadings
84 43 31 00, 84 43 32 10, 84 43 32 20,
84 43 32 30, 84 43 39 10 :
84 43 99 11 - - - - Automatic document feeders Free
84 43 99 12 - - - - Paper feeders Free
84 43 99 13 - - - - Sorters Free
84 43 99 19 - - - - Other Free
84 43 99 90 - - - Other Free
84.44 Machines for extruding, drawing,
84 44 00 00 texturing or cutting manmade Value 5%
textile materials.
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 :
84 45 11 00 - - Carding machines Value 5%

84 45 12 00 - - Combing machines Value 5%
84 45 13 00 - - Drawing or roving machines Value 5%
84 45 19 00 - - Other Value 5%
84 45 20 00 - Textile spinning machines Value 5%
84 45 30 00 - Textile doubling or twisting machines Value 5%
- Textile winding (including weft-
84 45 40 00 Value 5%
winding) or reeling machines
84 45 90 00 - Other Value 5%
84.46 Weaving machines (looms).
- For weaving fabrics of a width not
84 46 10 00 Value 5%
exceeding 30 cm
- For weaving fabrics of a width
exceeding 30 cm, shuttle type :
84 46 21 00 - - Power looms Value 5%
84 46 29 00 - - Other Value 5%
- For weaving fabrics of a width
84 46 30 00 Value 5%
exceeding 30 cm, shuttleless type
470
Section XVI
Chapter 84
HEADING DUTY
NO RATE
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 :

- - With cylinder diameter not
84 47 11 00 Value 5%
exceeding 165 mm
- - With cylinder diameter exceeding
84 47 12 00 Value 5%
165 mm
- Flat knitting machines; stitch-bonding
84 47 20 00 Value 5%
machines
84 47 90 00 - Other Value 5%
84.48
Auxiliary machinery for use with
machines of heading 84.44, 84.45,
84.46 or 84.47 (for example,
dnbbies, 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 :
- - Dobbies and Jacquards; card

84 48 11 00 reducing copying, punching or Value 5%
assembling machines for use therewith
84 48 19 00 - - Other Value 5%
- Parts and accessories of machines
84 48 20 00 of heading 84.44 or of their auxiliary Value 5%
machinery
of heading 84.45 or of their auxiliary
machinery :
84 48 31 00 - - Card clothing Value 5%
471
Section XVI
Chapter 84
HEADING DUTY
NO RATE
- - Of machines for preparing textile
84 48 32 00 Value 5%
fibres, other than card clothing
- - Spindles, spindle flyers, spinning
84 48 33 00 Value 5%
rings and ring travellers
84 48 39 00 - - Other Value 5%
- Parts and accessories of weaving
machine, (looms) or of their auxiliary
machinery :
- - Reeds for looms, healds and heald-
84 48 42 00 Value 5%
frames
84 48 49 00 - - Other Value 5%
of heading 84.47 or of their auxiliary
machinery :
- - Sinkers, needles and other ariicles
84 48 51 00 Value 5%
used in forming stitches
84 48 59 00 - - Other Value 5%
84.49
Machinery for the manufacture or
finishing of felt or nonwovens in
84 49 00 00 the piece or in shapes, including Value 5%
machinery for making felt hats;
blocks for making hats.
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 :
84 50 11 00 - - Fully-automatic machines Value 5%
- - Other machines, with built-in
84 50 12 00 Value 5%
centrifugal drier
84 50 19 00 - - Other Value 5%
- Machines, each of a dry linen
84 50 20 00 Value 5%
capacity exceeding 10 kg
84 50 90 00 - Parts Value 5%
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, fahrics or made up
textile articles and
472machines for
applying the paste to the base fabric
or other support used in the
84.51
Section XVI
Machinery (other than machines of Chapter 84
heading 84.50) for washing,
HEADING cleaning, wringing, drying, ironing,
DUTY
H.S CODE DESCRIPTION
pressing (including fusing presses), UINT
NO RATE
bleaching, dyeing, dressing,
finishing, coating or impregnating
textile yarns, fahrics 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.
84 51 10 00 - Dry-cleaning machines Value 5%

- Drying machines :
- - Each of a dry linen capacity not
84 51 21 00 Value 5%
exceeding 10 kg
84 51 29 00 - - Other Value 5%
- Ironing machines and presses
84 51 30 00 Value 5%
(including fusing presses)
- Washing, bleaching or dyeing
84 51 40 00 Value 5%
machines
- Machines for reeling, unreeling,

84 51 50 00 Value 5%
folding, cutting or pinking textile fabrics

84 51 90 00 - Parts Value 5%
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.
- Sewing machines of the household
84 52 10 00 Value 5%
type
- Other sewing machines :
84 52 21 00 - - Automatic units Value 5%
84 52 29 00 - - Other Value 5%
84 52 30 00 - Sewing machine needles Value 5%
- Furniture, bases and covers for
84 52 90 00 sewing machines and parts thereof; Value 5%
other parts of sewing machines
473
Section XVI
Chapter 84
HEADING DUTY
NO RATE
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.
- Machinery for preparing, tanning or

84 53 10 00 Value 5%
working hides, skins or leather
- Machinery for making or repairing
84 53 20 00 Value 5%
footwear
84 53 90 00 - Parts Value 5%
84.54 Converters, ladles, ingot moulds
and casting machines, of a kind
used in metallurgy or in metal
foundries.
84 54 10 00 - Converters Value 5%
84 54 20 00 - Ingot moulds and ladles Value 5%
84 54 30 00 - Casting machines Value 5%
84 54 90 00 - Parts Value 5%
84.55 Metal-rolling mills and rolls
therefor.
84 55 10 00 - Tube mills Value 5%
- Other rolling mills :
84 55 21 00 - - Hot or combination hot and cold Value 5%
84 55 22 00 - - Cold combination Value 5%
84 55 30 00 - Rolls for rolling mills Value 5%
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-heam or
plasma arc processes; water-jet
cutting machines
- Operated by laser or other light or
84 56 10 00 Free
photon beam processes
84 56 20 00 - Operated by ultrasonic processes Value 5%
- Operated by electro-discharge
84 56 30 00 Value 5%
processes
84 56 90 00 - Other Free
474
Section XVI
Chapter 84
HEADING DUTY
NO RATE
84.57
Machining centres, unit
constrnction machines (single
station) and multi-station transfer
machines, for working metal.
84 57 10 00 - Machining centres Value 5%

- Unit constroction machines (single
84 57 20 00 Value 5%
station)
84 57 30 00 - Multi-station transfer machines Value 5%
84.58 Lathes (including turning
centres) for removing metal.
- Horizontal lathes :
84 58 11 00 - - Numerically controlled Value 5%

84 58 19 00 - - Other Value 5%
- Other lathes :
84 58 99 00 - - Other Value 5%
84.59
Machine-tools (including way-
type unit head machinesl for
drilling, boring, milling, threading
or tapping by removing metal,
other than lathes (including
turning centres) of heading 84.58.
84 59 10 00 - Way-type unit head machines Value 5%
- Other drilling machines :

84 59 29 00 - - Other Value 5%
- Other boring-milling machines:
84 59 39 00 - - Other Value 5%
84 59 40 00 - Other boring machines Value 5%
- Milling machines, knee-type :
84 59 59 00 - - Other Value 5%
- Other milling machines :
84 59 69 00 - - Other Value 5%
84 59 70 00 - Other threading or tapping machines Value 5%
475
Section XVI
Chapter 84
HEADING DUTY
NO RATE
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 :

84 60 19 00 - - Other Value 5%
- Other grinding machines, in which
the positioning in any one axis can be
set up to an accuracy of at least 0.01
mm :
84 60 29 00 - - Other Value 5%
- Sharpening (tool or cutter grinding)
machines :
84 60 39 00 - - Other Value 5%
84 60 40 00 - Honing or lapping machines Value 5%
84 60 90 00 - Other Value 5%
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
84 61 20 00 - Shaping or slotting machines Value 5%

84 61 30 00 - Broaching machines Value 5%
- Gear cutting, gear grinding or gear
84 61 40 00 Value 5%
finishing machines
84 61 50 00 - Sawing or cutting-off machines Value 5%
84 61 90 00 - Other Value 5%
476
Section XVI
Chapter 84
HEADING DUTY
NO RATE
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.
- Forging or die-stamping machines

84 62 10 00 Value 5%
(including presses) and hammers
- Bending, folding straightening or
flattening machines (includmg
presses) :
84 62 29 00 - - Other Value 5%
- Shearing machines (including
prcases), other than combined
punching and shearing machines:
84 62 39 00 - - Other Value 5%
- Punching or notching machines
(including presses), including
combined punching and shearing
machines :
84 62 49 00 - - Other Value 5%
- Other :
84 62 91 00 - - Hydraulic presses Value 5%
84 62 99 00 - - Other Value 5%
84.63 Other machine-tools for working
metal or cermets, without
removing material.
- Draw-benches for bars, tubes,
84 63 10 00 Value 5%
profiles, wire or the like
84 63 20 00 - Thread rolling machines Value 5%
84 63 30 00 - Machines for working wire Value 5%
84 63 90 00 - Other Value 5%
477
Section XVI
Chapter 84
HEADING DUTY
NO RATE
84.64 Machine-tools for working stone,
ceramics, concrete,
asbestoscement or like mineral
materials or for cold working
glass.
84 64 10 00 - Sawing machines Free
84 64 20 00 - Grinding or polishing machines Free
84 64 90 00 - Other Free
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.
- Machines which can carry out

different types of machining operations
84 65 10 00 Value 5%
without tool change between such
operations
- Other :
84 65 91 00 - - Sawing machines Value 5%
- - Planing, milling or moulding (by
84 65 92 00 Value 5%
cutting) machines
- - Grinding, sanding or polishing
84 65 93 00 Value 5%
machines
84 65 94 00 - - Bending or assembling machines Value 5%
84 65 95 00 - - Drilling or morticing machines Value 5%
84 65 96 00 - - Splitting, slicing or paring machines Value 5%
84 65 99 00 - - Other Value 5%
84.66
Parts and accessories suitable
for use solely or principally with
the machines of headings Nos.
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.
- Tool holders and self-opening
84 66 10 00 Value 5%
dieheads
84 66 20 00 - Work holders Value 5%
- Dividing heads and other special
84 66 30 00 Value 5%
attachments for machine-tools
478
Section XVI
Chapter 84
HEADING DUTY
NO RATE
- Other :
84 66 91 00 - - For machines of heading 84.64 Free
84 66 92 00 - - For machines of heading 84.65 Value 5%
- - For machines of headings Nos.
84 66 93 00 Free
84.56 to 84.61
- - For machines of heading 84.62 or
84 66 94 00 Value 5%
84.63
84.67 Tools for working in the hand,
pneumatic, hydraulic or with self-
contained electric or non-electric
motor.
- Pneumatic :
- - Rotary type (including combined

84 67 11 00 Value 5%
rotary-percussion)
- - Other :
84 67 19 10 - - - Drills, lathes and threaders Value 5%
- - - Wrenches, screw drivers and nut
84 67 19 20 Value 5%
setting devices
- - - Surface polishing,scourring and
84 67 19 30 Value 5%
levelling machines
- - - Circular saws, chain saws and
84 67 19 40 Value 5%
the like
- - - Hammers of various types, such

as chipping hammers, de-scaling
84 67 19 50 Value 5%
hammers, caulking hammers, riveting
hammers, concrete breakers
84 67 19 60 - - - Jaw-type riveting machines Value 5%
84 67 19 70 - - - Shearing machines Value 5%

- - - Compacting and tamping
84 67 19 80 machines for road construction or Value 5%
maintenance
84 67 19 90 - - - Other Value 5%
- With self-contained electric motor :
84 67 21 00 - - Drills of all kinds Value 5%
84 67 22 00 - - Saws Value 5%
84 67 29 00 - - Other Value 5%
- Other tools :
84 67 81 00 - - Chain saws Value 5%
84 67 89 00 - - Other Value 5%
- Parts :
84 67 91 00 - - Of chain saws Value 5%
479
Section XVI
Chapter 84
HEADING DUTY
NO RATE
84 67 92 00 - - Of pneumatic tools Value 5%
84 67 99 00 - - Other Value 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.
84 68 10 00 - Hand-held blow pipes Value 5%

- Other gas-operated machinery and
84 68 20 00 Value 5%
apparatus
84 68 80 00 - Other machinery and apparatus Value 5%
84 68 90 00 - Parts Value 5%
84.69 Typewriters other than printers of
heading 84.43; wordprocessing
machines.
84 69 00 10 - - - Wordprocessing machines Free

84 69 00 90 - - - Other Value 5%
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.
- Electronic calculators capable of

operation without an external source of
84 70 10 00 electric power and pocket-size data Free
recording, reproducing and displaying
machines with calculating functions
- Other electronic calculating machines

:
84 70 21 00 - - Incorporating a printing device Free
84 70 29 00 - - Other Free
84 70 30 00 - Other calculating machines Free
84 70 50 00 - Cash registers Free
- Other :
480
Section XVI
Chapter 84
HEADING DUTY
NO RATE
84 70 90 10 - - - Postage franking machines Free
84 70 90 20 - - - Ticket-issuing machines Free
84 70 90 90 - - - Other Free
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
- Portable automatic data processing

machines, weighing not more than 10
84 71 30 00 kg, consisting of at least a central Free
processing unit, a keyboard and a
display
- Other automatic data processing

machines :
- - Comprising in the same housing at

least a central processing unit and an
84 71 41 00 Free
input and output unit, whether or not
combined
- - Other, presented in the form of

84 71 49 00 Free
systems
- Processing units other than those of

subheading 8471.41 and 8471.49,
whether or not containing in the same
84 71 50 00 Free
housing one or two of the following
types of unit : storage units, input units,
output units
- Input or output units, whether or not

84 71 60 00 containing storage units in the same Free
housing
84 71 70 00 - Storage units Free
- Other units of automatic data

84 71 80 00 Free
processing machines
84 71 90 00 - Other Free
481
Section XVI
Chapter 84
HEADING DUTY
NO RATE
84.72
Other ofiice 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) .
84 72 10 00 - Duplicating machines Value 5%
- Machines for sorting or folding mail or

for inserting mail in envelopes or bands
84 72 30 00 machines for opening, closing or Value 5%
sealing mail and machines for affixing
or cancelling postage stamps
- Other :
- - - Ticket-issuing machines (other

than those incorporating a calculating
84 72 90 10 Free
device or coin-operoted machines of
heading 84.70)
- - - Coin-sorting or coin-counting
84 72 90 20 machines,counting and wrapping Free
machines
84 72 90 30 - - - Pencil-sharpening machines Free
84 72 90 40 - - - Paper punching machines Free
84 72 90 50 - - - Staplers and staple removers Free
84 72 90 60 - - - Paper shredders Free

- - - Cash registers without calculating
84 72 90 70 Value 5%
devices
84 72 90 80 - - - ATM machines Free
84 72 90 90 - - - Other Free
84.73 Parts and accessories (other than
covers, carrying cases and the
like) suitable for use solely or
principally with machines of
- Parts and accessories of the
84 73 10 00 Value 5%
machines of heading 84.69
482
Section XVI
Chapter 84
HEADING DUTY
NO RATE
machines of heading 84.70:
- - Of the electronic calculating
84 73 21 00 machines of subheading 8470.10, Free
8470.21 or 8470.29
84 73 29 00 - - Other Free
84 73 30 00 Free

84 73 40 00 Value 5%
- Parts and accessories equally
suitable for use with machines of two
84 73 50 00 Free
or more of the headings Nos. 84.69 to
84.72
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.
- Sorting, screening, separating or

84 74 10 00 Value 5%
washing machines
84 74 20 00 - Crushing or grinding machines Value 0.05
- Mixing or kneading machines :
84 74 31 00 - - Concrete or mortar mixers Value 0.05

- - Machines for mixing mineral
84 74 32 00 Value 0.05
substances with bitumen
84 74 39 00 - - Other Value 0.05
84 74 80 00 - Other machinery Value 0.05
84 74 90 00 - Parts Value 0.05
483
Section XVI
Chapter 84
HEADING DUTY
NO RATE
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.
- Machines for assembling electric or

84 75 10 00 electronic lamps, tubes or valves or Value 5%
flashbulbs, in glass envelopes
- Machines for manufacturing or hot

working glass or glassware :
- - Machines for making optical fibres

84 75 21 00 Value 5%
and preforms thereof
84 75 29 00 - - Other Value 5%
84 75 90 00 - Parts Value 5%
84.76
Automatic goods-vending
machines (for example, postage
stamp, cigarette, food or beverage
machines), including· money-
changing machines.
- Automatic beverage-vending
machines :
- - Incorporating heating or
84 76 21 00 Value 5%
refrigerating devices
84 76 29 00 - - Other Value 5%
- Other machines :
- - Incorporating heating or
84 76 81 00 Value 5%
refrigerating devices
84 76 89 00 - - Other Value 5%
84 76 90 00 - Parts Value 5%
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.
84 77 10 00 - Injection-moulding machines Free

84 77 20 00 - Extruders Value 5%
84 77 30 00 - Blow moulding machines Value 5%
484
Section XVI
Chapter 84
HEADING DUTY
NO RATE
- Vacuum moulding machines and
84 77 40 00 Value 5%
other thermoforming machines
- Other machinery for moulding or
otherwise forming :
- - For moulding or retreading
84 77 51 00 pneumatic tyres or for moulding or Value 5%
otherwise forming inner tubes
84 77 59 00 - - Other Value 5%
84 77 90 00 - Parts Free
84.78
Machinery for preparing or making
up tobacco,not specified or
included elsewhere in this Chapter.
84 78 90 00 - Parts Value 5%
84.79 Machines and mechanical
appliances having individual
functions, not specified or
Chapter.
- Machinery for public works, building
or the like :
- - - Road marking machines and
84 79 10 10 Value 5%
road levelers
- - - Machines for spraying gravel or
84 79 10 20 Value 5%
asphalt on roads
- - - White line painters (other than

84 79 10 30 Value 5%
sparying machines)
84 79 10 90 - - - Other Value 5%
- Machinery for the extraction or
84 79 20 00 preparation of animal or fixed Value 5%
vegetable fats or oils
- Presses for the manufacture of
particle board or fibre building board of
84 79 30 00 wood or other ligneous materials and Value 5%
other machinery for treating wood or
cork
84 79 40 00 - Rope or cable-making machines Value 5%
- Industrial robots, not elsewhere
84 79 50 00 Free
specified or included
485
Section XVI
Chapter 84
HEADING DUTY
NO RATE
84 79 60 00 - Evaporative air coolers Value 5%
- Passenger boarding bridges:
84 79 71 00 - - Of a kind used in airports Value 5%
84 79 79 00 - - Other Value 5%
- Other machines and mechanical
appliances :
- - For treating metal, including electric
84 79 81 00 Value 5%
wire coil-winders
- - Mixing, kneading, crushing,
grinding, screening, sifting,
84 79 82 00 Value 5%
homogenising, emulsifying or stirring
machines
- - Other :
- - - Soap cutting or moulding

84 79 89 10 Free
machines
- - - Machines for making baskets,

84 79 89 20 Free
hampers or similar articles
- - - Machines and equipment for
84 79 89 30 Free
making brushes
- - - Air humidifiers or dehumidifiers,
84 79 89 40 other than the appliances of heading Free
84.15, 84.24 or 85.09
- - - Pump-type automatic machine

84 79 89 50 Free
greasers
84 79 89 60 - - - Match- dipping machines Free
- - - Machines for coating welding

84 79 89 70 Free
electrodes
- - - Bolting or unbolting machines
and metal core extractors,other than
84 79 89 80 Free
hand tools of Chapter 82, and hand
tools of heading 84.67 or 85.8
- - - Other :
- - - - Machines for the maintenance

84 79 89 91 Free
of pipelines and sewerage
- - - - Machines for filling eiderdowns

84 79 89 92 Free
or stuffing mattresses
486
Section XVI
Chapter 84
HEADING DUTY
NO RATE
- - - - Machines for applying abrasives

84 79 89 93 Free
to any backing (fabrics, paper,etc.)
- - - - Divers' bells and metal diving

84 79 89 94 Free
suits , etc., mechanically equipped
84 79 89 99 - - - - Other Free
84 79 90 00 - Parts Free
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.
84 80 10 00 - Moulding boxes for metal foundry Value 5%
84 80 20 00 - Mould bases Value 5%
- Moulding patterns :
84 80 30 10 - - - Of wood or iron Value 5%
- Moulds for metal or metal carbides :
84 80 41 00 - - Injection or compression types Value 5%

84 80 49 00 - - Other Value 5%
84 80 50 00 - Moulds for glass Value 5%
84 80 60 00 - Moulds for mineral materials Value 5%
- Moulds for rubber or plastics:
84 80 71 00 - - Injection or compression types Free
84 80 79 00 - - Other Value 5%
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.
84 81 10 00 - Pressure-reducing valves Value 5%
- Valves for oleohydraulic or pneumatic

84 81 20 00 Value 5%
transmissions
84 81 30 00 - Check valves Value 5%
84 81 40 00 - Safety or relief valves Value 5%
487
Section XVI
Chapter 84
HEADING DUTY
NO RATE
84 81 80 10 - - - Inner -tube valves Value 5%
84 81 80 20 - - - Radiator drainage taps Value 5%
84 81 80 30 - - - Valves for gas cylinders Value 5%
84 81 80 40 - - - Float controlled valves Value 5%
84 81 80 50 - - - Fire hydrants and nozzles Value 5%
- - - Nozzles and valves for spraying
84 81 80 60 Value 5%
and irrigation hoses
- - - Valves for draining the water from
84 81 80 70 Value 5%
bathrooms and bathtubs
- - - Pressure spray can lids for cans

84 81 80 80 to be filled with liquid or gaseous Value 5%
insecticides, disinfectants, etc
84 81 80 90 - - - Other Value 5%
84 81 90 00 - Parts Value 5%
84.82 Ball or roller bearings.
84 82 10 00 - Ball bearings Value 5%
- Tapered roller bearings, including
84 82 20 00 Value 5%
cone and tapcred roller assemblies
84 82 30 00 - Spherical roller bearings Value 5%
84 82 40 00 - Needle roller bearings Value 5%
84 82 50 00 - Other cylindrical roller bearings Value 5%
- Other, including combined ballroller
84 82 80 00 Value 5%
bearings
- Parts :
84 82 91 00 - - Balls, needles and rolleis Value 5%
84 82 99 00 - - Other Value 5%
84.83
Transmission shafts (including cam
shafts and crank shafts) and cranks;
bearing housings and plain shaft
bearings; gcars and gearing; ball or
roller screws; gear boxes and other
speed changers, including torque
converters; tlywheels and pulleys,
including pulley blocks; clutches
and shaft couplings (including
universal joints).
- Transmission shafts (including cam

84 83 10 00 Value 5%
shafts and crank shafts) and cranks
- Bearing housings, incorporating ball
84 83 20 00 Value 5%
or roller bearings
- Bearing housings, not incorporating
84 83 30 00 ball or roller bearings; plain shaft Value 5%
bearings
488
Section XVI
Chapter 84
HEADING DUTY
NO RATE
- Gears and gearing, other than

toothed wheels, chain sprockets and
other transmission elements presented
84 83 40 00 Value 5%
separately; ball or roller screws; gear
boxes and other speed changers,
including torque converters
- Flywheels and pulleys, including

84 83 50 00 Value 5%
pulley blocks
- Clutches and shaft couplings
84 83 60 00 Value 5%
(including univenal joints)
- Toothed wheels, chain sprockets
84 83 90 00 and other transmission elements Value 5%
presented separately; parts
84.84
Gaskets and similar joints of metal
sheeting comhined 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.
- Gaskets and similar joints of metal

84 84 10 00 shecting combined with other material Value 5%
or of two or more layers of metal
84 84 20 00 - Mechanical seals Value 5%

84 84 90 00 - Other Value 5%
84.85 Deleted
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.
- Machines and apparatus for the

manufacture of boules or wafers :
489
Section XVI
Chapter 84
HEADING DUTY
NO RATE
- - - Focused ion beam milling
machines to produce or repair masks
84 86 10 10 Free
and reticles for patterns on
semiconductor devices
- - - Machines for sawing monocrystal

84 86 10 20 semiconductor boules into slices, or Free
wafers into chips
- - - Grinding and polishing machines

84 86 10 30 Free
for treating semiconductor wafers
- - - Dicing machines for scribing or
84 86 10 40 Free
scoring semiconductor wafers
84 86 10 90 - - - Other Free
manufacture of semiconductor devices
or of electronic integrated circuits:
- - - Tools for dry-etching patterns on

84 86 20 10 Free
semiconductor materials
- - - Ion implanters for doping

84 86 20 20 Free
semiconductors
- - - Apparatus for direct drawing on

84 86 20 30 Free
wafers
- - - Step and repeat aligners (image
84 86 20 40 Free
repetition )
- - - Other apparatus for displaying or
84 86 20 50 etching circuit patterns on sensitised Free
- - - Mould fixing apparatus, tape
sticking apparatus and wire bonding
84 86 20 60 Free
apparatus for assembling
semiconductor layers
84 86 20 90 - - - Other Free

manufacture of flat panel displays:
- - - Apparatus for wet etching,
84 86 30 10 developing, stripping or cleaning of flat Free
panel displays
84 86 30 90 - - - Other Free
490
Section XVI
Chapter 84
HEADING DUTY
NO RATE
- Machines and apparatus specified in
Note 9 (C) to this chapter :
- - - A pparatus for pattern generating

of a kind used for the production of
84 86 40 10 Free
masks or reticles of photoresist
coated layers.
- - - Self propelled machines for

transporting, handling and storage of
84 86 40 20 semiconductor wafers, wafer boxes , Free
wafer casstttes and other materials for
- - - Electronic beams microscopes

fitted with instruments of a kind used
84 86 40 30 specially for handling and Free
transportation of semiconductor wafer
and reticles
- - - Other: Free
- - - - Microscopes fitted with
instruments of a kind used specially for
84 86 40 91 Free
handling and transportation of
semiconductor wafer and reticles
- - - - Photomicrographic
microscopes fitted with instruments of
84 86 40 92 a kind used specially for handling and Free
transportation of semiconductor wafer
and reticles
84 86 40 99 - - - - Other Free
- - - Parts of mould fixing apparatus,

tape sticking apparatus and wire
84 86 90 10 Free
bonding apparatus for assembling
semiconductor layers
- - - Parts of ion implanters for doping

84 86 90 20 Free
- - - Parts and accessories for

84 86 90 30 apparatus of subheadings from 84 86 Free
20 30 to 84 86 20 50
491
Section XVI
Chapter 84
HEADING DUTY
NO RATE
- - - Parts for self propelled machines

for transport, handling and storage of
84 86 90 40 semiconductor wafers, wafer cassettes Free
, wafer boxes and other materials for
84 86 90 90 - - - Other Free
84.87
Parts of machinery, not
incorporating electrical connectors,
insulator, coils, contacts or other
electrical devices, not specified or
included elsewhere in this Chapter.
- Ships' or boats' propellers and blades

84 87 10 00 Value 5%
therefor
84 87 90 00 - Other Value 5%
492
Section XVI
Chapter 85
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:
(a) Electrically warmed blankets, bed pads, foot-muffs or the like; electrically warmed clothing,
footwear or ear pads or other electncally warmed articles worn on or about the person;
(b) Articles of glass of heading 70.11

(c) Machines and apparatus of headind 84.86;
(d) Vacuum apparatus of a kind used in medical, suegical, dental or veterinary purposes
(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 85.1 I, 85.12, 85.40, 85.41
or 85.42.
However, metal tank mercury arc rectifiers remain classified in heading 85.42.
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 (headin No. 84.52), electric
scissors (headmg No.84.67) or to electro-thermic appliances (heading 85.16).
4.- For the purposes of headine 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 E PROM") 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 mbedded antenna
but do not contain any other active or passive circuit elements.
492
Section XVI
Chapter 85
5.- For the purposes of headine No. 85.34 " printed circuits " are circuits obtained by foming on an
insulating base, by any pnntmg 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 pattem,
other than elements which can produce, rectify, modulate or amplify an electrical signal (for
cxample, 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. Prinled 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,"connectores 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 equipments (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
(gtass, 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 insulationg
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 rcasons, nor capable of being recharged.
493
Section XVI
Chapter 85
Subheadings Note:
I - Subheadings 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.
HEADING DUTY
NO RATE
85.01
Electric motors and generators
(excluding generadng sets).
- Motors of an output not exceeding

85 01 10 00 Value 5%
37.5 W
- Universal AC/DC motors of an output
85 01 20 00 Value 5%
exceeding 37.5 W
- Other DC motors; DC generators :
85 01 31 00 - - Of an output not exceeding 750 W Value 5%
- - Of an output exceeding 750 W but
85 01 32 00 Value 5%
not exceeding 75 kW
- - Of an output exceeding 75 kW but
85 01 33 00 Value 5%
not exceeding 375 kW
85 01 34 00 - - Of an output exceeding 375 kW Value 5%
85 01 40 00 - Other AC motors, single-phase Value 5%
- Other AC motors, multi-phase :
85 01 51 00 - - Of an output not exceeding 750 W Value 5%
- - Of an output exceeding 750 W but
85 01 52 00 Value 5%
not ezceeding 75 kW
85 01 53 00 - - Of an output exceeding 75 kW Value 5%
- AC generators (alternators) :
85 01 61 00 - - Of an output not exceeding 75 kVA Value 5%
- - Of an output exceeding 75 kVA but

85 01 62 00 Value 5%
not exceeding 375 kVA
85 01 63 00 Value 5%
85 01 64 00 - - Of an output exceeding 750 kVA Value 5%
85.02 Electric generating sets and
rotary converters.
- Generating sets with compression-

ignition internal combustion piston
engines (diesel or semi-diesel engines):
85 02 11 00 - - Of an output not exceeding 75 kVA Value 5%

85 02 12 00 Value 5%
494
Section XVI
Chapter 85
HEADING DUTY
NO RATE
85 02 13 00 - - Of an output exceeding 375 kVA Value 5%
- Generating sets with spark-ignition

85 02 20 00 Value 5%
internal combustion piston engines
- Other generating sets :
85 02 31 00 - - Wind-powered Value 5%
85 02 39 00 - - Other Value 5%
85 02 40 00 - Electric rotary converters Value 5%
85 03 00 00 principally with the machines of Value 5%
heading 85.01 or 85.02.
85.04 Electrical transformers, static
converters (for example,
rectifiers) and inductors.
85 04 10 00 - Ballasts for discharge lamps or tubes Value 5%
- Liquid dielectric transformers :

- - Having a power handling capacity
85 04 21 00 Value 5%
not exceeding 650 KVA

85 04 22 00 exceeding 650 KV A but not exceeding Value 5%
10,000 KVA
85 04 23 00 Value 5%
exceeding 10,000 KVA
- Other transformers :
85 04 31 00 Value 5%
not exceeding 1 KVA
85 04 32 00 exceeding 1 KVA but not exceeding 16 Value 5%
KVA
85 04 33 00 exceeding 16 KVA but not exceeding Value 5%
500 KVA
85 04 34 00 Value 5%
exceeding 500 KVA
- Static converters:
- - - Static converters for automatic
data processing machines and units
85 04 40 10 Free
thereof, and telecommunication
apparatus
85 04 40 90 - - - Other Free
- Other inductors:
495
Section XVI
Chapter 85
HEADING DUTY
NO RATE
- - - Other inductors for power supplies

for automatic data processing
85 04 50 10 Free
machines and units thereof, and
telecommunication apparatus
85 04 50 90 - - - Other Free
85 04 90 00 - Parts Value 5%
85.05
Electro-magnets; permanent
magnets and articles intended to
become permanent magnets after
magnetisation; electromagnetic 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 :
85 05 11 00 - - Of metal Value 5%
85 05 19 00 - - Other Value 5%
- Electro-magnetic couplings, clutches
85 05 20 00 Value 5%
and brakes
85.06 Primary cells and primary
batteries.
- Manganese dioxide :
- - - Dry batteries for portable
85 06 10 10 Value 5%
apparatus,1.5 volt and over
85 06 10 90 - - - Other Value 5%
- Mercuric oxide :
85 06 30 10 Value 5%
85 06 30 90 - - - Other Value 5%
- Silver oxide :
85 06 40 10 Value 5%
85 06 40 90 - - - Other Value 5%
- Lithium :
85 06 50 10 Value 5%
85 06 50 90 - - - Other Value 5%
- Air-zinc :
496
Section XVI
Chapter 85
HEADING DUTY
NO RATE
85 06 60 10 Value 5%
85 06 60 90 - - - Other Value 5%
- Other primary cells and primary
batteries :
85 06 80 10 Value 5%
85 06 80 90 - - - Other Value 5%
85 06 90 00 - Parts Value 5%
85.07
Electric accumulators, including
separators therefor, whether or
not rectangular (including square).
- Lead-acid, of a kind used for starting

85 07 10 00 Value 5%
piston engines
85 07 20 00 - Other lead-acid accumulators Value 5%
85 07 30 00 - Nickel-cadmium Value 5%
85 07 40 00 - Nickel-iron Value 5%
85 07 50 00 - Nickel-metal hybride Value 5%
85 07 60 00 -Lithium-ion Value 5%
85 07 80 00 - Other accumulators Value 5%
85 07 90 00 - Parts Value 5%
85.08 Vacuum cleaners.
- With self-contained electric motor :
- - Of a power not exceeding 1500 W

85 08 11 00 and having a dust bag or other Value 5%
receptacle capacity not exceeding 20 L
85 08 19 00 - - Other Value 5%
85 08 60 00 - Other vacuum cleaners Value 5%
85 08 70 00 - Parts Value 5%
85.09
Electro-mechanical domestic
appliances, with self-contained
electric motor, other than vacuum
cleaners of heading 85.08.
- Food grinders and mixers; fruit or

85 09 40 00 Value 5%
vegetable juice extractors
85 09 80 10 - - - Potato peelers and chippers Value 5%
- - - Different machines for cutting
85 09 80 20 meat,cheese,bread,vegetables and Value 5%
fruits
- - - Machines for sharpening and
85 09 80 30 Value 5%
polishing kitchen and table cutlery
497
Section XVI
Chapter 85
HEADING DUTY
NO RATE
85 09 80 40 - - - Electric tooth brushes Value 5%
85 09 80 90 - - - Other Value 5%
85 09 90 00 - Parts Value 5%
85.10 Shavers, hair clippers and hair-
removing appliances, with self-
contained electric motor.
85 10 10 00 - Shavers Value 5%
85 10 20 00 - Hair clippers Value 5%
85 10 30 00 - Hair-removing appliances Value 5%
85 10 90 00 - Parts Value 5%
85.11
Electrical ignition or starting
equipment of a kind used for
spark-ignition or compression-
ignition internal comhustion
engines (for example, ignition
magnetos, magneto-dynamns,
ignition coils, sparking plugs and
glow plugs, starter motnrs);
generators (for example,
dynamos, alternators) and cut-
ouls of a kind used in conjunction
with such engines.
85 11 10 00 - Sparking plugs Value 5%
- Ignition magnetos; magneto-
85 11 20 00 Value 5%
dynamos; magnetic flywheels
85 11 30 00 - Distributors ; ignition coils Value 5%
- Starter motors and dual purpose
85 11 40 00 Value 5%
starter-generators
85 11 50 00 - Other generators Value 5%
85 11 80 00 - Other equipmcnt Value 5%
85 11 90 00 - Parts Value 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.
- Lighting or visual signalling

85 12 10 00 Value 5%
equipment of a kind used on bicycles
- Other lighting or visual signalling

85 12 20 00 Value 5%
equipment
85 12 30 00 - Sound signalling equipment Value 5%
- Windscreen wipers, defrosters and
85 12 40 00 Value 5%
demisters
85 12 90 00 - Parts Value 5%
498
Section XVI
Chapter 85
HEADING DUTY
NO RATE
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.
85 13 10 00 - Lamps Value 5%
85 13 90 00 - Parts Value 5%
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.
- Resistance heated furnaces and

85 14 10 00 Free
ovens
- Induction or dielectric furnaces and
85 14 20 00 Free
ovens
85 14 30 00 - Other furnaces and ovens Free
- Other induction or dielectric heating
85 14 40 00 Value 5%
equipment
85 14 90 00 - Parts Free
85.15
Electric (including electrically
heated gas), laser or other light or
photon beam, ultrasonic, electron
beam, magnetic pulse or plasma
are 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 :
85 15 11 00 - - Soldering irons and guns Value 5%
85 15 19 00 - - Other Value 5%
- Machines and apparatus for
resistance welding of metal :
85 15 21 00 - - Fully or partly automatic Value 5%
85 15 29 00 - - Other Value 5%
- Machines and apparatus for arc
(including plasma arc) welding of
metals:
499
Section XVI
Chapter 85
HEADING DUTY
NO RATE
85 15 31 00 - - Fully or partly automatic Value 5%
85 15 39 00 - - Other Value 5%
85 15 80 00 - Other machines and apparatus Value 5%
85 15 90 00 - Parts Value 5%
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
electrothermic appliances of a kind
used for domestic purpuses;
electric heating resistors, other than
- Electric instantaneous or storage

85 16 10 00 Value 5%
water heaters and immersion heaters
- Electric space heating apparatus and
electric soil heating apparatus :
85 16 21 00 - - Storage heating radiators Value 5%
- - Other :
- - - Domestic electric heating
85 16 29 10 Value 5%
apparatus
85 16 29 90 - - - Other Value 5%
- Electro-thermic hair-dressing or hand-
drying apparatus :
85 16 31 00 - - Hair dryers Value 5%
85 16 32 00 - - Other hair-dressing apparatus Value 5%
85 16 33 00 - - Hand-drying apparatus Value 5%
85 16 40 00 - Electric smoothing irons Value 5%
85 16 50 00 - Microwave ovens Value 5%
- Other ovens; cookers, cooking plates.

85 16 60 00 Value 5%
boiling rings, grillers and roasters
- Other electro-thermic appliances :

85 16 71 00 - - Coffee or tea makers Value 5%
85 16 72 00 - - Toasters Value 5%
- - Other :
85 16 79 10 - - - Coffee roasters or popcorn makers Value 5%
85 16 79 20 - - - Electric incense burners Value 5%
85 16 79 90 - - - Other Value 5%
500
Section XVI
Chapter 85
HEADING DUTY
NO RATE
85 16 80 00 - Electric heating resistors Value 5%
85 16 90 00 - Parts Value 5%
85.17
Telephone sets, including
telephones for cellular networks
or for other wireless networks;
other apparatus for the
transmssion 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),
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 :
- - Line telephone sets with cordless
85 17 11 00 Free
handsets
- - Telephones for cellular networks or
85 17 12 00 Free
for other wireless networks
85 17 18 00 - - Other Free
- Other apparatus for 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):
85 17 61 00 - - Base station Free
- - Machines for the reception,
coversion and transmission or
regeneration of voice, images or other
data, including switching and routing
apparatus :
- - - Telephonic or telegraphic
85 17 62 10 Free
switching apparatus
- - - Other apparatus, for carrier-
85 17 62 20 current line systems or for digital line Free
systems
85 17 62 90 - - - Other Free
- - Other :
85 17 69 10 - - - Paging and alerting apparatus Free
85 17 69 90 - - - Other Free
85 17 70 00 - Parts Free
501
Section XVI
Chapter 85
HEADING DUTY
NO RATE
85.18
Microphones and stands therefor;
loudspeakers, whether or not
mounted in their enclsures;
headphones and earphones,
whether or not combined with a
microphone, and sets consisting
of a microphone and one or more
loudspeakers; audio-frquency
electric amplifiers; electric sound
amplifier sets.
- Microphones and stands therefor:

- - - Microphones with a frequency
between 300 Hz - 3,4 Khz of a
85 18 10 10 diameter not exceeding 10 mm and a Free
height not exceeding 3 mm for
commonucations purposes
85 18 10 90 - - - Other Free
- Loudspeakers, whether or not
mounted in their enclosures :
- - Single loudspeakers, mounted in
85 18 21 00 Value 5%
their enclosures
- - Multiple loudspeakers, mounted in
85 18 22 00 Value 5%
the same enclosure
- - Other :
- - - Loudspeakers, without housing,

having a frequency range of 300 Hz to
85 18 29 10 3,4 KHz of a diameter not exceeding Free
50 mm, for telecommunication
purposes
85 18 29 90 - - - Other Free
- Headphones,and earphones,wheth
or not combined with a micropone, and
sets consisting of a microphone and or
more loudspeakers :
85 18 30 10 - - - Line telephone handsets Free
85 18 30 90 - - - Other Free
- Audio-frequency electric amplifiers:
- - - Electric amplifiers when used as
85 18 40 10 repeaters in line telephony products Free
falling within ITA
85 18 40 90 - - - Other Value 5%
85 18 50 00 - Electric sound amplifier sets Value 5%
- Parts:
502
Section XVI
Chapter 85
HEADING DUTY
NO RATE
- - - For electric amplifiers used as
85 18 90 10 repeaters in line telephony products Free
falling within ITA
85 18 90 90 - - - Other Value 5%
85.19 Sound recording or reproducing
apparatus.
- Apparatus operated by coins,
85 19 20 00 banknotes, bank cards, tokens or by Value 5%
other means of payment
85 19 30 00 - Turntables (record-decks) Value 5%
85 19 50 00 - Telephone answering machines Free
- Other apparatus:
- - Using magnetic, optical or
85 19 81 00 Value 5%
semiconductor media
85 19 89 00 - - Other Value 5%
85.20
Deleted
85.21 Video recording or reproducing
apparatus, whether or not
incorporating a video tuner.
85 21 10 00 - Magnetic tape-type Value 5%
85 21 90 00 - Other Value 5%
85.22 Parts and accessories suitable for
use solely or principally with the
apparatus of headings 85.19 or
85.21.
85 22 10 00 - Pick-up cartridges Value 5%
85 22 90 00 - Other Value 5%
85.23
Discs, tapes, solid-state non-
volatile storage devices, "smart
cards" and other media for the
recording of sound or other
phenomena, whether or not
recorded, including matrices and
masters for the production of
discs, but excluding products of
Chapter 37.
- Magnetic media :
- - Cards incorporating a magnetic
85 23 21 00 Value 5%
stripe
- - Other:
- - - Unrecorded magnetic media, for
85 23 29 10 Free
sound or video recorders
85 23 29 90 - - - Other Free
- Optical media:
503
Section XVI
Chapter 85
HEADING DUTY
NO RATE
85 23 41 00 - - Unrecorded Free
85 23 49 00 - - Other Free
- Semiconductor media :
- - Solid-state non-volatile storage
85 23 51 00 Free
devices
85 23 52 00 - - Smart cards Free
85 23 59 00 - - Other Free
- Other:
85 23 80 10 - - - Unrecorded discs for computers Free

85 23 80 90 - - - Other Free
85.24 Deleted
85.25
Transmission apparatus for radio-
broadcasting or television,
whether or not incoporating
reception apparatus or sound
recording or reproducing
apparatus; television cameras,
digital cameras and video camera
recorders.
- Transmission apparatus :
- - - Transmission apparatus for

85 25 50 10 Free
language interpretation in conferences
- - - Automatic alerting transmission
85 25 50 20 apparatus of a kind used in vessels , Free
aeroplanes..etc.
- - - Wireless microphones
incorporating short cable or antenna
85 25 50 30 Free
other than transmission apparatus for
radiobroadcasting or television
- - - Transmission apparatus other
85 25 50 40 than transmission apparatus for Free
radiobroadcasting or television
- - - Set top boxes which have a
communication function: a
microprocessor-based device
85 25 50 50 incorporating a modem for gaining Free
access to the Internet, and having a
function of interactive information
exchange
85 25 50 90 - - - Other Free
504
Section XVI
Chapter 85
HEADING DUTY
NO RATE
- Transmission apparatus incorporating

85 25 60 00 Free
reception apparatus
- Television cameras, digital cameras

and video camera recorders :
85 25 80 10 - - - Video cameras Free
85 25 80 20 - - - Still image digital cameras Free

85 25 80 90 - - - Other Free
85.26 Radar apparatus, radio navigational
aid apparatus and radio remote
control apparatus.
85 26 10 00 - Radar apparatus Value 5%
- Other :
- - Radio navigational aid apparatus:
85 26 91 10 - - - Global Positioning Systems (GPS) Value 5%
85 26 91 90 - - - Other Value 5%
85 26 92 00 - - Radio remote control apparatus Value 5%
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:
85 27 12 00 - - Pocket-size radio cassette-players Value 5%
- - Other apparatus combined with

85 27 13 00 sound recording or reproducing Value 5%
apparatus
85 27 19 00 - - Other Value 5%
- Radio-broadcast receivers not
capable of operating without an
external source of power, of a kind
used in motor vehicles :
- - Combined with sound recording or
85 27 21 00 Value 5%
reproducing apparatus
85 27 29 00 - - Other Value 5%
- Other :
505
Section XVI
Chapter 85
HEADING DUTY
NO RATE
- - Combined with sound recording or

85 27 91 00 Value 5%
reproducing or reproducing apparatus
- - Not combined with sound recording

85 27 92 00 or reproducing apparatus but Value 5%
combined with a clock
85 27 99 00 - - Other Value 5%
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 :

- - Of a kind solely or principally used in
85 28 41 00 an automatic data processing system Free
of heading 84.71
85 28 49 00 - - Other Value 5%
- Other monitors :
of heading 84.71
85 28 59 00 - - Other Value 5%
- Projectors :
of heading 84.71
85 28 69 00 - - Other Value 5%
- Reception apparatus for television,

whether or not incorporating radio-
broadcast receivers or sound or video
recording or reproducing apparatus :
- - Not desingned to incorporate a

video display or screen:
85 28 71 10 communication function: a Free
85 28 71 90 - - - Other Value 5%
- - Other, colour :
506
Section XVI
Chapter 85
HEADING DUTY
NO RATE
communication function: a
85 28 72 10 incorporating a modem for gaining Free
access to the Internet, and having a
function of interactive information
exchange
85 28 72 90 - - - Other Value 5%
85 28 73 00 - - Other, monochrome Value 5%

principally with the apparatus of
- Aerials and aerial reflectors of all
kinds; parts suitable for use therewith :
- - - Aerials or antennae of a kind used

85 29 10 10 with apparatus for radio-telephony and Free
radio-telegraphy
85 29 10 90 - - - Other Free
- Other :
- - - Parts of transmission apparatus

other than apparatus for radio-
broadcasting or television transmission
85 29 90 10 apparatus incorporating reception Free
apparatus digital still image video
cameras, portable receivers for
calling, alerting or paging
85 29 90 90 - - - Other Free
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).
85 30 10 00 - Equipment for railways or tramways Value 5%
85 30 80 00 - Other equipment Value 5%

85 30 90 00 - Parts Value 5%
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.
- Burglar or fire alarms and similar
85 31 10 00 Value 5%
apparatus
507
Section XVI
Chapter 85
HEADING DUTY
NO RATE
- Indicator panels incoporating liquid
85 31 20 00 crystal devices (LCD) or light emiting Free
diodes (LED)
- Other apparatus :
85 31 80 10 - - - Electric bells for doors Value 5%
- - - Flat panel display devices
(including LCD, Electro Luminescence,
85 31 80 20 Plasma, Vacuum-Fluorescence and Free
other technologies) for products falling
within ITA
85 31 80 30 - - - Paging alert devices Free
85 31 80 90 - - - Other Value 5%
- Parts:
- - - Parts for apparatus of
85 31 90 10 subheadings 85 31 20 00, 85 31 80 20 Free
and 85 31 80 30
85 31 90 90 - - - Other Free
85.32 Electrical capacitors, fixed, variable
or adjustablie (pre-set).
- Fixed capacitors designed for use in

50/60 Hz circuits and having reactive
85 32 10 00 Free
power handling capacity of not less
than 0.5 kvar (power capacitors)
- Other fixed capacitors :

85 32 21 00 - - Tantalum Free
85 32 22 00 - - Aluminium electrolytic Free
85 32 23 00 - - Ceramic dielectric, single layer Free
85 32 24 00 - - Ceramic dielectric, multilayer Free
85 32 25 00 - - Dielectric of paper or plastics Free
85 32 29 00 - - Other Free
- Variable or adjustable (pre-set)
85 32 30 00 Free
capacitors
85 32 90 00 - Parts Free
85.33 Electrical resistors (including
rheostats and potentiometers),
other than heating resistors.
- Fixed carbon resistors, composition
85 33 10 00 Free
or film types
- Other fixed resistors :
- - For a power handling capacity not
85 33 21 00 Free
exceeding 20 W
85 33 29 00 - - Other Free
508
Section XVI
Chapter 85
HEADING DUTY
NO RATE
- Wirewound variable resistors,
including rheostats and potentiometers:
- - For a power handling capacity not

85 33 31 00 Free
exceeding 20 W
85 33 39 00 - - Other Free
- Other variable resistors, including
85 33 40 00 Free
rheostats and potentiometsrs
85 33 90 00 - Parts Free
85.34 85 34 00 00 Printed circuits. Free
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, junction boxes), for a voltage
exceeding 1,000 volts.
85 35 10 00 - Fuses Value 5%
- Automatic circuit breakers :
85 35 21 00 - - For a voltage of less than 72.5 kV Value 5%
85 35 29 00 - - Other Value 5%
- Isolating switches and make-and-
85 35 30 00 Value 5%
break switches
- Lightning arresters, voltage limiters

85 35 40 00 Value 5%
and surge suppressors
85 35 90 00 - Other Value 5%
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 connector,
junction boxes), for a voltage not
exceeding 1,000 volts; connectors
for optical fibres, optical fibre
bundles or cables.
85 36 10 00 - Fuses Value 5%
85 36 20 00 - Automatic circuit breakers Value 5%
509
Section XVI
Chapter 85
HEADING DUTY
NO RATE
- Other apparatus for protecting
85 36 30 00 Value 5%
electrical cireuits
- Relays :
85 36 41 00 - - For a voltage not exceeding 60V Value 5%
85 36 49 00 - - Other Value 5%
- Other switches :
- - - Electronic AC switches consisting

of optically coupled input and output
85 36 50 10 Free
circuits (Insulated thyristor AC
switches)
- - - Electronic switches, including

electronic switches protected against
85 36 50 20 temperature, consisting of transistor Free
and chip (chip-on-chip technique) for a
voltage not exceeding 1000 V
- - - Electromechanical snap-action
85 36 50 30 switches for a current not exceeding 11 Free
amps
85 36 50 90 - - - Other Free
- Lamp-holders, plugs and sockets :
85 36 61 00 - - Lamp-holders Value 5%
- - Other :
- - - Plugs and sockets for co-axial
85 36 69 10 Free
cables and imprinted circuits
85 36 69 90 - - - Other Free
- Connectors for optical fibres, optical
85 36 70 00 Value 5%
fibres bundles or cables
- Other apparatus:
- - - Connection and contact elements
85 36 90 10 Free
for wires and cables
85 36 90 20 - - - Wafer probers Free
85 36 90 90 - - - Other Free
510
Section XVI
Chapter 85
HEADING DUTY
NO RATE
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.
85 37 10 00 - For a voltage not exceeding 1,000 V Value 5%
85 37 20 00 - For a voltage exceeding 1,000 V Value 5%

principally with the apparatus of
heading 85.35, 85.36 or 85.37.
- Boards, panels, consoles desks,
cabinets and other bases for the goods
85 38 10 00 Value 5%
of heading 85.37, not equipped with
their appuratus
85 38 90 00 - Other Value 5%
85.39 Electric tilament or discharge lamps,
including sealed beam lamp units
and ultra-violet or infra-red lamps;
arc-lamps.
85 39 10 00 - Sealed beam lamp units Value 5%
- Other filament lamps, excluding ultra-
violet or infra-red lamps :
85 39 21 00 - - Tungsten halogen Value 5%
- - Other of a power not exceeding 200

85 39 22 00 Value 5%
W and for a voltage exceeding 100 V
85 39 29 00 - - Other Value 5%
- Discharge lamps, other than ultra-
violet lamps :
85 39 31 00 - - Fluorescent, hot cathode Value 5%
- - Mercury or sodium vapour lamps;
85 39 32 00 Value 5%
metal halide lamps
85 39 39 00 - - Other Value 5%
- Ultra-violet or infra-red lamps; arc-
lamps :
85 39 41 00 - - Arc-lamps Value 5%
85 39 49 00 - - Other Value 5%
85 39 90 00 - Parts Value 5%
511
Section XVI
Chapter 85
HEADING DUTY
NO RATE
85.40
Thermionic, cold cathode or photo-
cathode valves and tubes (for
example, vacuum or vapour or gas
filled valves and tubes, mercury are
rectifying valves and tubes, cathode-
ray tubes, television camera tubes).
- Cathode-ray television picture tubes,

including video monitor cathode-ray
tubes :
85 40 11 00 - - Colour Value 5%
85 40 12 00 - - Monochrome Value 5%
- Television camera tubes; image

85 40 20 00 converters and intensifiers; other photo- Value 5%
cathode tubes
- Data/graphic display tubes,

monochrome; data/graphic display
85 40 40 00 Value 5%
tubes colour, with a phosphor dot
screen pitch smaller than 0.4 mm
85 40 60 00 - Other cathode-ray tubes Value 5%
- Microwave tubes (for example,
magnetrons, klystrons, travelling wave
tubes. carcinotrons), excluding grid-
controlled tubes :
85 40 71 00 - - Magnetrons Value 5%
85 40 79 00 - - Other Value 5%
- Other valves and tubes :
- - Receiver or amplifier valves and
85 40 81 00 Value 5%
tubes
85 40 89 00 - - Other Value 5%
- Parts :
85 40 91 00 - - Of cathode-ray tubes Value 5%
85 40 99 00 - - Other Value 5%
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.
- Diodes, other than photosensitive or
85 41 10 00 Free
light emitting diodes
512
Section XVI
Chapter 85
HEADING DUTY
NO RATE
- Transistors, other than photosensitive
transistors :
- - With a dissipation rate of less than 1
85 41 21 00 Free
W
85 41 29 00 - - Other Free
- Thyristors, diacs and triacs, other
85 41 30 00 Free
than photosensitive devices
- Thyristors, diacs and triacs, other
85 41 40 00 Free
than photosensitive devices
85 41 50 00 - Other semiconductor devices Free
85 41 60 00 - Mounted piezo-electric crystals Free
85 41 90 00 - Parts Free
85.42 Electronic integrated circuits.
- Electronic integrated circuits:
- - Processors and controllers, whether
or not combined with memories,
85 42 31 00 converters, logic circuits, amplifiers, Free
clock and timing circuits, or other
circuits
85 42 32 00 - - Memories Free
85 42 33 00 - - Amplifiers Free
85 42 39 00 - - Other Free
85 42 90 00 - Parts Free
85.43
Electrical machines and apparatus,
having individual functions, not
specified or included elsewhere in
this Chapter.
85 43 10 00 - Particle accelerators Value 5%

85 43 20 00 - Signal generators Value 5%
- Machines and apparatus for
85 43 30 00 electroplating, electrolysis or Free
electrophoresis
- Other machines and apparatus :
- - - Electrical apparatus having
85 43 70 10 Free
translation or dictionary functions
- - - Flat panel display devices

(including LCD, Electro Luminescence,
85 43 70 20 Plasma, Vacuum-Fluorescence and Free
other technologies) for products falling
within ITA
85 43 70 90 - - - Other Free
- Parts :
85 43 90 10 - - - Electronic microassemblies Free
85 43 90 90 - - - Other Free
513
Section XVI
Chapter 85
HEADING DUTY
NO RATE
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 fiberes, whether or not
assembled with electric conductors
or fitted with connectors.
- Winding wire :
85 44 11 00 - - Of copper Value 5%
85 44 19 00 - - Other Value 5%
- Co-axial cable and other co-axial
electric conductors :
- - - Electric cable of a cross-section
85 44 20 10 exceeding 10 mm and a voltage Value 5%
exceeding 300 V
- - - Telegraph and telephone cable
85 44 20 20 Value 5%
consisting of 10 pairs of wire or more

85 44 20 30 Value 5%
consisting of less than 10 pairs of wire
85 44 20 90 - - - Other Value 5%
- Ignition wiring sets and other wiring
85 44 30 00 sets of a kind used in vehicles, aircraft Value 5%
or ships
- Other electric conductors, for a
voltage not exceeding 1000 V :
- - Fitted with connectors :
85 44 42 10 exceeding 10 mm and a voltage Free
exceeding 300 V
85 44 42 20 Free
not exceeding 10 mm

85 44 42 30 Free

85 44 42 40 Free
consisting of less than 10 pairs of wire
85 44 42 90 - - - Other Free
- - Other :
514
Section XVI
Chapter 85
HEADING DUTY
NO RATE
85 44 49 10 exceeding 10 mm and a voltage Value 5%
exceeding 300 V
not exceeding 10 mm :
85 44 49 21 - - - - For a voltage not exceeding 80 V Free
85 44 49 29 - - - - Other Value 5%
consisting of pairs of wire 10 pairs or
more:

85 44 49 39 - - - - Other Value 5%
consisting of less than 10 pairs of wire:

85 44 49 49 - - - - Other Value 5%
- - - Other:
85 44 49 99 - - - - Other Value 5%
- Other electric conductors, for a
voltage not exceeding 1000 V :
85 44 60 10 Value 5%
exceeding 10 mm
85 44 60 20 Value 5%
not exceeding 10 mm

85 44 60 30 Value 5%
85 44 60 90 - - - Other Value 5%
85 44 70 00 - Optical fibre cables Free
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 :
85 45 11 00 - - Of a kind used for furnaces Value 5%
85 45 19 00 - - Other Value 5%
85 45 20 00 - Brushes Value 5%
85 45 90 00 - Other Value 5%
515
Section XVI
Chapter 85
HEADING DUTY
NO RATE
85.46
Electrical insulators of any material.
85 46 10 00 - Of glass Value 5%
85 46 20 00 - Of ceramics Value 5%
85 46 90 00 - Other Value 5%
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.
85 47 10 00 - Insulating fittings of ceramics Value 5%

85 47 20 00 - Insulating fittings of plastics Value 5%
85 47 90 00 - Other Value 5%
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
this Chapter.
- Waste and scrap of primary cells,

primary batteries and electric
85 48 10 00 accumulators; spent primary cells, Value 5%
spent primary batteries and spent
electric accumulators
85 48 90 00 - Other Value 5%
516
Section XVII
Chapter 86
Section XVII
VEHICLES, AlRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT
Notes.
I.- 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 herd ruhber (heading 40.16);
(b) Parts of general use as defined in Note 2 to Section XV, of base metal (Section XV), or
similar goods ot 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 Chaptcr 90;
(h) Articles of Chapter 91:
(ij) Arms (Chapter 93);
(k) Lamps or lighting fittings of heading 94.05; or
(1) 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 paris 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 classitied under the
appropnate 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;
520
Section XVII
Chapter 86
(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; rallway or tramway track
fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic
signalling equipment of all kinds
Notes:
(a) Railway or tramway sleepers of wood or of conerete, 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.
HEADING DUTY
NO RATE
86.01 Rail locomotives powered from an
external source of electricity or by
electric accumulators.
- Powered from an external source of
86 01 10 00 Value 5%
electricity
86 01 20 00 - Powered by electric accumulators Value 5%
521
Section XVII
Chapter 86
HEADING DUTY
NO RATE
86.02 Other rail locomotives; locomotive
tenders.
86 02 10 00 - Diesel-electric locomotives Value 5%
86 02 90 00 - Other Value 5%
86.03
Self-propelled railway or tramway
coaches, vans and trucks, other
than those of heading 86.04.
- Powered from an external source of

86 03 10 00 Value 5%
electricity
86 03 90 00 - Other Value 5%
86.04
Railway or tramway maintenance
or service vehicles, whether or
not self-propelled (for example,
86 04 00 00 workshops, cranes, ballast Value 5%
tampers, trackliners, testing
coaches and track inspection
vehicles).
86.05
Railway or tramway passenger
coaches, not self-propelled;
luggage vans, post office coaches
86 05 00 00 and other special purpnse railway Value 5%
or tramway coaches, not self-
propelled (excluding those of
heading 86.04).
86.06
Railway or tramway goods vans
and wagons, not selfpropelled.
86 06 10 00 - Tank wagons and the like Value 5%
- Self-discharging vans and wagons,
86 06 30 00 other than those of subheading Value 5%
8606.10
- Other :
86 06 91 00 - - Covered and closed Value 5%
- - Open, with non-removable sides of
86 06 92 00 Value 5%
a height exceeding 60 cm
86 06 99 00 - - Other Value 5%
86.07 Parts of railway or tramway
locomotives or rolling-stock.
- Bogies, bissel-bogies, axles and

wheels, and parts thereof :
86 07 11 00 - - Driving bogies and bissel-bogies Value 5%

86 07 12 00 - - Other bogies and bissel-bogies Value 5%
522
Section XVII
Chapter 86
HEADING DUTY
NO RATE
- Brakes and parts thereof :
86 07 21 00 - - Air brakes and parts thereof Value 5%
86 07 29 00 - - Other Value 5%
- Hooks and other coupling devices,
86 07 30 00 Value 5%
buffers, and parts thereof
- Other :
86 07 91 00 - - Of locomotives Value 5%
86 07 99 00 - - Other Value 5%
86.08
Railway or tramway track fixtures
and fittings; mechanical
(including electro-mechanical)
signalling, safety or traffic control
86 08 00 00 Value 5%
equipment for railways, tramways,
roads, inland waterways, parking
facilities, port installations or
airfields; parts of the foregoing.
86.09 Containers (including containers

for the transport of fluids)
86 09 00 00 specially designed and equipped Value 5%
for carriage by one or more
modes of transport.
523
Section XVII
Chapter 87
Chapter 87
Vehiclss other than railway or tramway rolling-stock, and parts and accessories thereof
Notes:
I.- 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, appIiance 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.
Mnahines and working tools designed for fitting to tractors of heading 87.01 as interchangeable
equipment remain classifed 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.O6.
4.- Heading 87.12 includes all children's bicycles. Other children's cycles fall in heading 95.03.
HEADING DUTY
NO RATE
87.01 Tractors (other than tractors of
heading 87.09).
87 01 10 00 - Pedestrian controlled tractors Value 5%
87 01 20 00 - Road tractors for semi-trailers Value 5%
87 01 30 00 - Track-laying tactors Value 5%
87 01 90 00 - Other Value 5%
87.02 Motor vehicles for the transport of
ten or more persons,including the
driver.
- With compression-ignition internal
87 02 10 00 combustion piston engine (diesel or Value 5%
semi-diesel)
87 02 90 00 - Other Value 5%
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.
- Vehicles specially designed for
87 03 10 00 travelling on snow; golf cars and Value 5%
similar vehicles
- Other vehicles, with spark-ignition
internal combustion reciprocating
piston engine :
524
Section XVII
Chapter 87
HEADING DUTY
NO RATE
- - Of a cylinder capacity not exceeding
1,000 cc :
- - - Private vehicles :
- - - - Make of the Clearance year or
87 03 21 11 Value 5%
the year that follows
- - - - Make of the first year preceding

87 03 21 12 Value 5%
the clearance year or earlier
- - - Four wheels drive vehicles :
- - - - Make of the clearance year or
87 03 21 31 Value 5%
87 03 21 32 Value 5%
clearance year or earlier
- - - Emergency vehilces(e.g.
87 03 21 50 Ambulance, police; prisoners vans and Value 5%
hearses)
87 03 21 60 - - - Motor-homes Value 5%
- - - Three-wheel light vehicles of
87 03 21 70 Value 5%
simple construction
- - - Vehicles specially designed for
87 03 21 80 Value 5%
the crippled,driven by hands
87 03 21 90 - - - Other Value 5%
I,000 cc but not exceeding 1,500 cc :
87 03 22 11 Value 5%
87 03 22 12 Value 5%
- - - Four wheels drive vehicles :
87 03 22 31 Value 5%
87 03 22 32 Value 5%
hearses)
87 03 22 60 - - - Motor-homes for trips and picnics Value 5%

87 03 22 70 Value 5%
simple construction
87 03 22 80 Value 5%
525
Section XVII
Chapter 87
HEADING DUTY
NO RATE
87 03 22 90 - - - Other Value 5%

1,500 cc but not exceeding 3,000 cc :
87 03 23 11 Value 5%
87 03 23 12 Value 5%
- - - Four- wheel drive :
87 03 23 31 Value 5%
- - - - Make of the first year

87 03 23 32 Value 5%
preceding clearance year or earlier
hearses)
87 03 23 60 - - - Motor-homes for trips and picnics Value 5%

87 03 23 70 Value 5%
simple construction
87 03 23 80 Value 5%
87 03 23 90 - - - Other Value 5%
3,000 cc:
87 03 24 11 Value 5%
87 03 24 12 Value 5%
- - - Four-wheel drive:
87 03 24 31 Value 5%
- - - - Makel of the first year preceding
87 03 24 32 Value 5%
hearses)
87 03 24 60 - - - Motor-homes Value 5%
87 03 24 70 Value 5%
526
Section XVII
Chapter 87
HEADING DUTY
NO RATE
87 03 24 90 - - - Other Value 5%
- Other vehicles with compression-

ignition internal combustion piston
engine (diesel or semi-diesel) :
- - Of a cylinder capacity not exceeding

87 03 31 00 Value 5%
1,500 cc
87 03 32 00 Value 5%
I,500 cc but not exceeding 2,500 cc
87 03 33 00 Value 5%
2,500 cc
87 03 90 00 - Other Value 5%
87.04 Motor vehicles for the transport of
goods.
- Dumpers designed for off-highway
87 04 10 00 Value 5%
use
- Other, with compression-ignition
internal combustion piston engine
(diesel or semi-diesel) :
- - g.v.w. not exceeding 5 tonnes :
- - - Light trucks (pickup) single or
87 04 21 10 Value 5%
double cabin, assembled
- - - Trucks for light transport

87 04 21 20 (Diyana,half lorry,and the like) whether Value 5%
or not fitted with tipbox, assembled
87 04 21 30 - - - Tankers ,assembled Value 5%
- - - Dumpers, whether or not fitted
87 04 21 40 with packing, pressing or dampening Value 5%
equipment, ready
- - - Chassis, incorporating driver's
87 04 21 50 Value 5%
cabin
87 04 21 60 - - - Refrigerated vehicles Value 5%
87 04 21 90 - - - Other Value 5%
- - Of a gross weight exceeding 5
tonnes, but not exceeding 20 tonnes :
87 04 22 10 - - - Lorries, assembled Value 5%
87 04 22 20 - - - Fitted with a tipbox, assembled Value 5%
87 04 22 30 - - - Tankers, assembled Value 5%
equipment, assembled
87 04 22 50 - - - Shuttle cars Value 5%
- - - Vehicles fitted with lifting pullleys
87 04 22 60 Value 5%
and self-loading equipment
527
Section XVII
Chapter 87
HEADING DUTY
NO RATE
- - - Vehicles fitted with mechanical

fittings especially constructed for the
87 04 22 70 transport of wet concrete, and vehicles Value 5%
especially constrcted for the transport
of gas and chemicals
- - - Other :
87 04 22 91 - - - - Refrigerated vehicles Value 5%
87 04 22 99 - - - - Other Value 5%
tonnes :
87 04 23 10 - - - Lorries, assembled Value 5%
87 04 23 20 - - - Fitted with tipbox, assembled Value 5%
equipment, ready
- - - Vehicles fitted with lifting pullleys
87 04 23 50 Value 5%
and self-loading equipment
- - - Vehicles fitted with mechanical
87 04 23 60 fittings especially constructed for the Value 5%
transport of wet concrete
- - - Vehicles specially constructed for

87 04 23 70 Value 5%
the transport of gas and chemicals
- - - Other :
87 04 23 91 - - - - Refrigerated vehicles Value 5%
87 04 23 99 - - - - Other Value 5%
- Other, with spark-ignition internal
combustion piston engine:
- - g.v.w. not exceeding 5 tonnes:
87 04 31 10 - - - Single-cab pickups, assembled Value 5%
87 04 31 20 - - - Double-cab Pickups, assembled Value 5%
- - - Light trucks (Dyana, half-
87 04 31 30 lorries,and the like) with a standard Value 5%
box, assembled
- - - Light trucks (Dyana, half-lorries
87 04 31 40 Value 5%
and the like) with tipbox, assembled
- - - Chassis incorporating a driver's
87 04 31 70 Value 5%
cabin
528
Section XVII
Chapter 87
HEADING DUTY
NO RATE
87 04 31 80 - - - Refrigerated vehicles Value 5%
87 04 31 90 - - - Other Value 5%
tonnes :
- - - Lorries, tippers and tankes,
87 04 32 10 Value 5%
assembled
87 04 32 90 - - - Other Value 5%
87 04 90 00 - Other Value 5%
87.05 Special purpose motor vehicles,
other than those principally
designed for the transport of
persons or goods (for example,
breakdown lorries, crane larries,
fire fighting vehicles, concrete-
mixer lorries, road sweeper
lorries, spraying lorries, mobile
workshops, mobile radiological
units).
87 05 10 00 - Crane lorries Value 5%
87 05 20 00 - Mobile drilling derricks Value 5%
87 05 30 00 - Fire fighting vehicles Value 5%
87 05 40 00 - Concrete-mixer lorries Value 5%
- Other :
- - - Towing and repair vehicles and
87 05 90 10 mobile workshops, equipped with Value 5%
various machanical tools
- - - Vehilces fitted with ladders or
elevating platforms for the
87 05 90 20 Value 5%
maintenance of electric overhead
cables, street lighting . . etc.
87 05 90 30 cleaning streets, squares, airfields . . Value 5%
etc.
87 05 90 40 - - - Spraying vehicles, for all purposes Value 5%
- - - Stacking vehicles (i.e,consisting of

a lifting fork or aplatformm which
87 05 90 50 moves on a vertical support and is Value 5%
generally powered by the vehicle's
engine)
- - - Vehicles equipped with power
87 05 90 60 Value 5%
generators
87 05 90 70 - - - Vehicles for radiography Value 5%
529
Section XVII
Chapter 87
HEADING DUTY
NO RATE
- - - Vehicles designed for surgical
87 05 90 80 Value 5%
and medical purposes
- - - Other :
- - - - Spotlight vehicles fitted with
87 05 90 91 Value 5%
projectors
- - - - Vehicles designed for
87 05 90 92 Value 5%
radio,telegraphy, telecom and radar
- - - - Motor bakeries fully equipped
87 05 90 93 (kneader, oven . . etc.) and motor Value 5%
kitchens
- - - - Vehicles equipped with tanks
87 05 90 94 Value 5%
and water pumps
87 05 90 99 - - - - Other Value 5%
87.06 Chassis fitted with engines, for
87 06 00 00 the motor vehicles of headings Value 5%
Nos. 87.01 to 87.05.
87.07 Bodies (including cabs), for the
motor vehicles of headings Nos.
87.01 to 87.05.
87 07 10 00 - For the vehicles of heading 87.03 Value 5%
- Other :
87 07 90 10 - - - For tractors of heading 87.01 Value 5%
87 07 90 20 - - - For vehicles of heading 87.02 Value 5%
- - - Bodies of vehicles falling under
heading 87.04 :
87 07 90 31 - - - - For pickups Value 5%
- - - - For light trucks (Dyana, half
87 07 90 32 Value 5%
lorry,..etc.)
87 07 90 33 - - - - For dumpers Value 5%
87 07 90 34 - - - - For lorries Value 5%
87 07 90 35 - - - - Tipboxes Value 5%
- - - - Refrigerators for foodstuff
87 07 90 36 Value 5%
tranportation vehicles
87 07 90 39 - - - - Other Value 5%
87 07 90 90 - - - Other Value 5%
87.08 Parts and accessories of the
motor vehicles ot headings Nos.
87.01 to 87.05.
87 08 10 00 - Bumpers and parts thereof Value 5%
- Other parts and accessories of
bodies (including cabs) :
87 08 21 00 - - Safety belts Value 5%
- - Other :
87 08 29 10 - - - Luggage racks (grid or basket) Value 5%
87 08 29 90 - - - Other Value 5%
530
Section XVII
Chapter 87
HEADING DUTY
NO RATE
87 08 30 00 - Brakes and servo-brakes; and parts thereofValue 5%
87 08 40 00 - Gear boxes and parts thereof Value 5%
- Drive-axles with differential, whether
or not povided with other transmission
components, and non-driving axles;
parts thereof :
- - - Drive-axles with differential,
87 08 50 10 whether or not povided with other Value 5%
transmission components
87 08 50 90 - - - Non-driving axles; parts thereof Value 5%
- Road wheels , parts and accessories
87 08 70 00 Value 5%
thereof
- Suspension systems and parts
87 08 80 00 Value 5%
thereof (including shock-absorbers)
- Other parts and accessories :
87 08 91 00 - - Radiators and parts thereof Value 5%
- - Silencers (mufflers) and exhaust
87 08 92 00 Value 5%
pipes; parts thereof
87 08 93 00 - - Clutches and parts thereof Value 5%
- - Steering wheels, steering columns
87 08 94 00 Value 5%
and steering boxes; parts thereof
- - Safety airbag with inflater system;

87 08 95 00 Value 5%
parts thereof
87 08 99 00 - - Other Value 5%
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 :
87 09 11 00 - - Electrical Value 5%
87 09 19 00 - - Other Value 5%
87 09 90 00 - Parts Value 5%
87.10 Tanks and other armoured
fighting vehicles, motorised,
87 10 00 00 whether or not fitted with Value 5%
weapons, and parts of such
vehicles.
531
Section XVII
Chapter 87
HEADING DUTY
NO RATE
87.11 Motorcycles (including mopeds)
and cycles fitted with an auxiliary
motor, with or without side-cars;
side-cars.
- With reciprocating internal

87 11 10 00 combustion piston engine of a Value 5%
cylinder capacity not exceeding 50 cc

combustion piston engine of a
87 11 20 00 Value 5%
cylinder capacity exceeding 50 cc
but not exceeding 250 cc
87 11 30 00 Value 5%
87 11 40 00 Value 5%
87 11 50 00 combustion piston engine of a Value 5%
87 11 90 00 - Other Value 5%
87.12 Bicycles and other cycles
(including delivery tricycles), not
motorised.
- - - Bicycles, whether or not for
87 12 00 10 Value 5%
children
87 12 00 20 - - - Cycles for the disabled Value 5%
87 12 00 90 - - - Other Value 5%
87.13
Carriages for disabled persons,
whether or not motorised or
otherwise mechanically propelled.
87 13 10 00 - Not mechanically propelled Free

87 13 90 00 - Other Free
87.14
Parts and accessories of vehicles
of headings Nos. 87.11 to 87.13.
87 14 10 00 - Of motorcycles (including mopeds). Value 5%
87 14 20 00 - Of carriages for disabled persons Free

- Other :
87 14 91 00 - - Frames and forks, and parts thereof Value 5%
532
Section XVII
Chapter 87
HEADING DUTY
NO RATE
87 14 92 00 - - Wheel rims and spokes Value 5%
- - Hubs, other than coaster braking
87 14 93 00 hubs and hub brakea. and free-wheel Value 5%
sprocket-wheels
- - Brakes, including coaster braking
87 14 94 00 Value 5%
hubs and hub brakes, and parts thereof
87 14 95 00 - - Saddles Value 5%
- - Pedals and crank-gear, and parts
87 14 96 00 Value 5%
thereof
87 14 99 00 - - Other Value 5%
87.15 Baby carriages and parts thereof.
87 15 00 10 - - - Baby carriages Value 5%
87 15 00 90 - - - Other Value 5%
87.16 Trailers and semi-trailers; other
vehicles, not mechanically
propelled; parts thereof.
- Trailers and semi-trailers of the

87 16 10 00 Value 5%
caravan type, for housing or camping
- Self-loading or self-unloading trailers

87 16 20 00 and semi-trailers for agricultural Value 5%
purposes
- Other trailers and semi-trailers for the
transport of goods :
- - Tanker trailers and tanker semi-
87 16 31 00 Value 5%
trailers
- - Other :
- - - Trailers and semi-trailers for
87 16 39 10 public works, whether or not fitted with Value 5%
tipboxes
- - - Trailers and semi-trailers with

87 16 39 20 refrigerated or heated boxes for the Value 5%
transport of food and perishable goods
- - - Trailers and semi-trailers

87 16 39 30 specially designed for the Value 5%
transportation of furniture
- - - Single or double-decker trailers
87 16 39 40 and semi-trailers for the transportat of Value 5%
animals
- - - Single or double-decker trailers
87 16 39 50 and semi-trailers for the transport of Value 5%
vehicles
533
Section XVII
Chapter 87
HEADING DUTY
NO RATE
- - - Trailers and semi-trailers for the

87 16 39 60 Value 5%
transportation of bicycles or motorbikes
- - - Drop-frame trailers with loading

ramps for the transport of heavy
87 16 39 70 Value 5%
quipment(tanks,cranes,bulldozers,elect
rical transformers,etc.)
87 16 39 90 - - - Other Value 5%
- Other trailers and semi-trailers :
- - - Specially designed for the
87 16 40 10 Value 5%
transport of persons
87 16 40 20 - - - Designed for the display of goods Value 5%
87 16 40 30 - - - Designed as bookshops Value 5%

87 16 40 90 - - - Other Value 5%
- Other vehicles :
- - - Carriges, hand-driven :
87 16 80 11 - - - - For cleaning and building Value 5%
- - - - Fitted with a drum for the

87 16 80 12 Value 5%
drainage of used oils
- - - - For cleaning, fitted with a

87 16 80 13 buckle, whether or not fitted also with a Value 5%
squeezer and wiper
- - - - For carrying and hauling

87 16 80 14 Value 5%
carpets, and wheeled racks
- - - - Carriages of metal wires for

87 16 80 15 Value 5%
shopping in stores
- - - - For the transport of medical
87 16 80 16 Value 5%
equipment for hospital use
- - - - Designed for the carrying and
87 16 80 17 selling of food,(other than those of Value 5%
heading 94.03)
- - - - Small carriages fitted with heat-

87 16 80 18 Value 5%
insulated box for ice-cream vending
87 16 80 19 - - - - Other Value 5%
87 16 80 90 - - - Other Value 5%
- Parts :
534
Section XVII
Chapter 87
HEADING DUTY
NO RATE
- - - Parts for the carriages of
87 16 90 10 subheadings 87 16 80 11, 87 16 80 Value 5%
12, 87 16 80 13
87 16 90 90 - - - Other Value 5%
535
Section XVII
Chapter 88
Chapter 88
Aircraft, spacecraft, and parts thereof
Subheading Note.
I.-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.
HEADING DUTY
NO RATE
88.01 Balloons and dirigibles; gliders,
88 01 00 00 hang gliders and other non- Value 5%
powered aircraft.
88.02
Other aircraft (for example,
helicopters,
aeroplanes);spacecraft (including
satellites) and suborbital and
spacecraft launch vehicles.
- Helicopters :
- - Of an unladen weight not exceeding
88 02 11 00 Free
2,000Kg
- - Of an unladen weight exceeding

88 02 12 00 Free
2,000Kg
- Aeroplanes and other aircaft, of an

88 02 20 00 Free
unladen weight not exceeding 2,000 Kg

88 02 30 00 unladen weight exceeding 2,000 Kg Free
but not exceeding 15,000 Kg

88 02 40 00 Free
unladen weight exceeding 15,000 Kg
- Spacecraft (including satellites) and

88 02 60 00 suborbital and spacecraft launch Free
vehicles
88.03 Parts of goods of heading 88.01 or
88.02.
- Propellers and rotors and parts
88 03 10 00 Value 5%
thereof :
88 03 20 00 - Under-carriages and parts thereof : Value 5%
- Other parts of aeroplanes or
88 03 30 00 Value 5%
helicopters
88 03 90 00 - Other Value 5%
536
Section XVII
Chapter 88
HEADING DUTY
NO RATE
88.04 Parachutes (including dirigible
parachutes and paragliders) and
88 04 00 00 Value 5%
rotochutes; parts thereof and
accessories thereto.
88.05
Aircraft launching gear; deck-
arrestor or similar gear;ground
flying trainers; parts of the
foregoing articles.
- Aircraft launching gear and parts

88 05 10 00 thereof; deck-arrestor or similar gear Value 5%
and parts thereof
- Ground flying trainers and parts
thereof:
88 05 21 00 - - Air combat simulators and thereof Value 5%
88 05 29 00 - - Other Free
537
Section XVII
Chapter 89
Chapter 89
Ships, boats and floating structures
Note.
l.- 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.
HEADING DUTY
NO RATE
89.01
Cruise ships, excursion boats,
ferry-boats, cargo ships, barges
and similar vessels for the
transport of persons or goods.
- excursion boats and similar vessels

89 01 10 00 principally designed for the transport of Free
persons; ferry-boats of all kinds
89 01 20 00 - Tankers Free
- Refrigerated vessels, other than
89 01 30 00 Free
those of subheading 89 01.20
- Other vessels for the transport of
89 01 90 00 goods and other vessels for the Free
transport of both persons and goods
89.02 Fishing vessels; factory ships and
89 02 00 00 other vessels for processing or Free
preserving fishery products.
89.03 Yachts and other vessels for
pleasure or sports; rowing boats
and canoes.
89 03 10 00 - lnflatable Value 5%
- Other :
- - Sailboats, with or without auxiliary
89 03 91 00 Value 5%
motor
- - Motorboats other than outboard
89 03 92 00 Value 5%
motorboards
- - Other :
- - - Fiber-glass motorboats with
89 03 99 10 Value 5%
outboard engines
89 03 99 20 - - - Fiber-glass hulls Value 5%
89 03 99 30 - - - Jet ski Value 5%

89 03 99 90 - - - Other Value 5%
89.04 89 04 00 00 Tugs and pusher craft. Free
538
Section XVII
Chapter 89
HEADING DUTY
NO RATE
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.
89 05 10 00 - Dredgers Free
- Floating or submersible drilling or
89 05 20 00 Free
production platforms
- Other :
89 05 90 10 - - - Fire-floats Free
89 05 90 20 - - - Light-vessels Free
89 05 90 90 - - - Other Free
89.06 Other vessels, including warships
and lifeboats other than rowing
boats.
89 06 10 00 - Warships Free
- Other :
- - - War vessels and war boats of all
89 06 90 10 Free
kinds, including lifeboats
89 06 90 90 - - - Other Free
89.07 Other floating structures (for
example, rafts, tanks, coffer-
dams, landing-stages, buoys and
beacons).
89 07 10 00 - Inflatable rafts Free
89 07 90 00 - Other Free
89.08 Vessels and other floating
89 08 00 00 Free
structures for breaking up.
539
Section XVIII
Chapter 90
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.
(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 7l );
(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
hundling 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;
540
Section XVIII
Chapter 90
(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 camera and
video camera recorder (heading 85.25); radar apparatus, radio navigational aid apparatus or radio
remote control apparatus (heading 85.26); connector 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 No 94.05;

(k) Articles of Chapter 95;
(I) 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 Sectionn 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 Note 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
tittin 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.- Measurin 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 :
- Preveting 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 :
541
Section XVIII
Chapter 90
(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, adesired
Value, stabilised against disturbances, by constantly or periodically measuring its actual Value;
and.
(b) Automatic regulators of electrical auantities 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.
HEADING DUTY
NO 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.
- Optical fibres, optical fibre bundles

90 01 10 00 Value 5%
and cables
- Sheets and plates of polarising
90 01 20 00 Value 5%
material
90 01 30 00 - Contact lenses Value 5%
90 01 40 00 - Spectacle lenses of glass Value 5%
90 01 50 00 - Spectacle lenses of other materials Value 5%
90 01 90 00 - Other Value 5%
90.02
Lenses, prisms, mirrors and other
optical elements, of any material,
mounted, being parts of or fittings
for instrumonts or apparatus,
other than such elements of glass
not optically worked.
- Objective lenses :
- - For cameras, projectors or
90 02 11 00 Value 5%
photographic enlargers or reducers
90 02 19 00 - - Other Value 5%
90 02 20 00 - Filters Value 5%
90 02 90 00 - Other Value 5%
542
Section XVIII
Chapter 90
HEADING DUTY
NO RATE
90.03 Frames and mountings for
spectacles, goggles or the like
and parts thereof.
- Frames and mountings :
90 03 11 00 - - Of plastics Value 5%
90 03 19 00 - - Of other materials Value 5%
90 03 90 00 - Parts Value 5%
90.04
Spectacles, goggles and the like,
corrective, protective or other.
90 04 10 00 - Sunglasses Value 5%
- Other :
90 04 90 10 - - - Corrective spectacles Value 5%
90 04 90 20 - - - Vocational protective goggles Value 5%
90 04 90 90 - - - Other Value 5%
90.05
Binoculars, monoculars, other
optical telescopes, and mountings
therefor; other astronomical
instruments and mountings
therefor, but not including
instruments for radioastronomy.
90 05 10 00 - Binoculars Value 5%
90 05 80 00 - Other instruments Value 5%
- Parts and accessories (including
90 05 90 00 Value 5%
mountings)
90.06
Photographic (other than
cinematographic) cameras;
photographic flashlight apparatus
and flashbulbs other than
discharge lamps of heading 85.39.
- Cameras of a kind used for preparing

90 06 10 00 Value 5%
printing plates or cylinders
- Cameras specially designed for

underwater use, for aerial survey or for
90 06 30 00 medical or surgical examination of Value 5%
internal organs; comparison cameras
for forensic or criminological purposes
90 06 40 00 - Instant print Cameras Value 5%
- Other cameras :
543
Section XVIII
Chapter 90
HEADING DUTY
NO RATE
- - With a through-the-lens viewfinder

90 06 51 00 (single lens reflex (SLR)), for roll film of Value 5%
a width not exceeding 35 mm
- - Other, for roll film of a width less

90 06 52 00 Value 5%
than 35 mm
90 06 53 00 - - Other ,for roll film of a width of 35 mm Value 5%

90 06 59 00 - - Other Value 5%
- Photographic flashlight apparatus

and flashbulbs :
- - Discharge lamp ("electronic")

90 06 61 00 Value 5%
flashlight apparatus
90 06 69 00 - - Other Value 5%
90 06 91 00 - - For cameras Value 5%
90 06 99 00 - - Other Value 5%
90.07 Cinematographic cameras and
projectors, whether or not
incorporating sound recording or
reproducing apparatus.
90 07 10 00 - Cameras. Value 5%
90 07 20 00 - Projectors Value 5%
90 07 91 00 - - For cameras Value 5%
90 07 92 00 - - For projectors Value 5%
90.08 Image projectors, other than
cinematographic; photographic
(other than cinematographic)
enlargers and reducers.
90 08 50 00 - Projectors, enlargers and reducers Value 5%
90 08 90 00 - Parts and accessories Value 5%
90.09 Deleted
90.10
Apparatus and equipment for
photographic (including
cinematographic) laboratories,
not specified or included
elsewhere in this Chapter;
negatoscopes; projection screens.
544
Section XVIII
Chapter 90
HEADING DUTY
NO RATE
- Apparatus and equipment for
automatically developing
90 10 10 00 cinematographic) film or paper in Value 5%
rolls or for automatically exposing
developed film to rolls of
photographic paper
- Other apparatus and equipment for

90 10 50 00 Value 5%
cinematographic) laboratories;
negatoscopes
90 10 60 00 - Projection screens Value 5%
90.11 Compound optical microscopes,
including those for
photomicrography,
cinephotomicrography or
microprojection.
90 11 10 00 - Stereoscopic microscopes Free
- Other microscopes, for
photomicrography,
90 11 20 00 Free
cinephotomicrography or
microprojection
90 11 80 00 - Other microscopes Value 5%
90 11 90 00 - Parts and accessories Free
90.12 Microscopes other than optical
microscopes; diffraction
apparatus.
- Microscopes other than optical
90 12 10 00 Free
microscopes; diffraction apparatus
90.13 Liquid crystal devices not
constituting articles provided for
more specitically in other
headings; lasers, other than laser
diodes; other optical appliances
and instruments, not specified or
Chapter.
- Telescopic sights for fitting to arms;

periscopes; telescopes designed to
90 13 10 00 form parts of machines, appliances, Value 5%
instruments or apparatus of this
chapter or section XVI
545
Section XVIII
Chapter 90
HEADING DUTY
NO RATE
90 13 20 00 - Lasers, other than laser diodes Value 5%
- Other devices, appliances and
instruments :
- - - Portable laser pointers, in form of
90 13 20 10 Value 5%
pens, medals, .ect.
90 13 20 90 - - - Other Value 5%
- - - Magnifying lenses
90 13 80 10 Value 5%
(pocket,desk,etc.)
- - - Magic eyes for doors, ovens and
90 13 80 20 Value 5%
the like
- - - Flat monitors (including LCD

monitors, Plasma, Electro-
Luminescence, Vacuum-Flourescence
90 13 80 30 Free
and other monitors techniques) of the
prodcts included in the Information
Technology Agreement (ITA)
90 13 80 90 - - - Other Value 5%
- - - Parts of flat monitors (including

LCD monitors, Plasma, Electro
Luminescence, Vacuum Flourescence
90 13 90 10 Free
and other monitors techniques) for the
prodcts included in the Information
Technology Agreement (ITA)
90 13 90 90 - - - Other Value 5%
90.14 Direction finding compasses;
other navigational instruments
and appliances.
90 14 10 00 - Direction finding compasses Value 5%
- Instruments and appliances for
90 14 20 00 aeronautical or space navigation (other Value 5%
than compasses)
90 14 80 00 - Other instruments and appliances Value 5%
90.15 surveying (including
photogrammetrical surveying),
hydrographic, oceanographic,
hydrological, meteorological or
geophysical instruments and
appliances, excluding
compasses; rangefinders.
90 15 10 00 - Rangefinders Value 5%
546
Section XVIII
Chapter 90
HEADING DUTY
NO RATE
- Theodolites and tachymeters
90 15 20 00 Value 5%
(tacheometers)
90 15 30 00 - Levels Value 5%
- Photogrammetrical surveying
90 15 40 00 Value 5%
instruments and appliances
90 15 80 00 - Other instruments and appliances Value 5%
90.16
Balances of a sensitivity of 5 cg or
90 16 00 00 Value 5%
better, with or without weights.
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
this Chapter.
- Drafting tables and machines,

whether or not automatic :
- - - Drawing and drafting instruments
whether or not input and output units in
90 17 10 10 Free
heading 84.71 or drawing, drafting
machines in heading 90.17
90 17 10 90 - - - Other Value 5%
- Other drawing, marking-out or
mathematical calculating instruments :
- - - Drawing and drafting instruments

whether or not input and output units in
90 17 20 10 Free
heading 84.71 or drawing, drafting
machines in heading 90.17
90 17 20 90 - - - Other Free
90 17 30 00 - Micrometers, callipers and gauges Value 5%
- Other instruments :
90 17 80 10 - - - School rulers and the like Value 5%
90 17 80 20 - - - Foldable measuring tapes, . . etc. Value 5%
90 17 80 90 - - - Other Value 5%
547
Section XVIII
Chapter 90
HEADING DUTY
NO RATE
90 17 90 10 - - - For pattern generating apparatus Free
90 17 90 90 - - - Other Free
90.18
Instruments and appliances used
in medical, surgical, dental or
veterinary sciences, inctuding
scintigraphic apparatus, other
electro-medical apparatus and
sight-testing instruments.
- Electro-diagnostic apparatus
(including apparatus for functional
exploratory examination or for
checking physiological parameters) :
90 18 11 00 - - Electro-cardiographs Value 5%
90 18 12 00 - - Ultrasonic scanning apparatus Value 5%
- - Magnetic resonance imaging
90 18 13 00 Value 5%
apparatus
90 18 14 00 - - Scintigraphic apparatus Value 5%
- - Other :
- - - For measuring the blood pressure
90 18 19 10 Value 5%
and arteriosclerosis
- - - Other measuring apparatus (for
90 18 19 20 testing breathing, cerebral, pelvis . Value 5%
.etc.)
90 18 19 90 - - - Other Value 5%
90 18 20 00 - Ultra-violet or infra-red ray apparatus Value 5%
- Syringes, needles, catheters,

cannulae and the like :
- - Syringes, with or without needles:
90 18 31 10 - - - Syringes for applying plasters Value 5%
90 18 31 20 - - - Syringes for eyes, ears and larynx Value 5%
90 18 31 30 - - - Uterus syringes for gynecology Value 5%

- - - Disposable subcutaneous
90 18 31 40 Value 5%
syringes
90 18 31 90 - - - Other Value 5%
- - Tubular metal needles and needles
90 18 32 00 Value 5%
for sutures
- - Other :
90 18 39 10 - - - Trocars Value 5%
548
Section XVIII
Chapter 90
HEADING DUTY
NO RATE
- - - Surgicals scalpels, tools for
expanding openings, mirrors and
reflectors (for examination of the eye,
90 18 39 20 Value 5%
larynx, ear, etc.), surgical clips,
scissors, forceps, mallets, hammers,
saws, knives
90 18 39 30 - - - Intravenous catheters Value 5%
90 18 39 90 - - - Other Value 5%
- Other instruments and appliances,
used in dental sciences :
- - Dental drills , whether or not
90 18 41 00 combined on a single base with other Value 5%
dental equipment
- - Other :
90 18 49 10 - - - Spittoons with fountain Value 5%
90 18 49 20 - - - Teeth filling tools Value 5%
- - - Dentists' chairs incorporating
90 18 49 30 dental equipment other than those of Value 5%
heading 94.02
90 18 49 90 - - - Other Value 5%
- Other ophthalmic instruments and
appliances :
- - - Diagnostic appliances
90 18 50 10 (ophthalmoscope, opthalmic Value 5%
hemopiezometer..etc.)
- - - Sight examination instruments

90 18 50 20 and equipment (for testing sight Value 5%
sharpness, retina . . etc.)
90 18 50 90 - - - Other Value 5%
- Other instruments and appliances :
- - - Otiatric instruments (drum
90 18 90 10 Value 5%
massager, otoscopes,..etc.)
- - - Anaesthetic appliances and
90 18 90 20 Value 5%
instruments
90 18 90 30 - - - Instruments for nose and throat Value 5%
90 18 90 40 - - - Artificial kidney (dialysis) apparatus Value 5%
- - - Needles, of gold, silver or steel
90 18 90 50 Value 5%
for acupuncture
90 18 90 60 - - - Endoscopes Value 5%
- - - Veterinary instrument and
90 18 90 70 Value 5%
equipment
- - - Surgery set consisting of gauze,
90 18 90 80 Value 5%
coton, siccors, tongs, etc.
90 18 90 90 - - - Other Value 5%
549
Section XVIII
Chapter 90
HEADING DUTY
NO RATE
90.19
Mechano-therapy appliances;
massage apparatus;
psychological aptitude-testing
apparatus; ozone therapy, oxygen
therapy, aerosol therapy, artificial
respiration or other therapeutic
respiration apparatus.
- Mechano-therapy appliances;
90 19 10 00 massage apparatus; psychological Value 5%
aptitude-testing apparatus
- Ozone therapy, oxygen therapy,

90 19 20 00 aerosol therapy, artificial respiration or Value 5%
other therapeutic respiration apparatus
90.20
Other breathing appliances and
gas masks, excluding protective
90 20 00 00
masks having neither, mechanical
part nor replaceable filters.
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.
- Orthopaedic or fracture appliances:
- - - Orthopaedic appliances for

footwear and soles, made as
mentioned in Note (6) to the present
90 21 10 10 Value 5%
Chapter, and other foot orthopaedic
appliances and leg braces, with or
without spring support for the foot
- - - Palatoplastry appliances (for jaw

90 21 10 20 Value 5%
bones)
90 21 10 30 - - - Orthodigita appliances Value 5%
- - - Head and spine orthopaedic
90 21 10 40 Value 5%
appliances
550
Section XVIII
Chapter 90
HEADING DUTY
NO RATE
- - - Hernia belts and appliances for

correcting scoliosis and curvature of
90 21 10 50 Value 5%
the spine, surgical medical belts
(Other than those of heading 62.12 )
- - - Crutches, other than walking sticks

90 21 10 60 Value 5%
of heading 66.02
90 21 10 70 - - - Orthopaedic appliances for animals Value 5%
90 21 10 90 - - - Other Value 5%
- Artificial teeth :
90 21 21 00 - - Atificial teeth Value 5%
90 21 29 00 - - Other Value 5%
- Artificial parts of the body :
90 21 31 00 - - Artificial joints Value 5%
- - Other :
- - - Artificial ocular fittings (artificial
90 21 39 10 Value 5%
eyes, intra-ocular lenses . . etc.)
- - - Arms, forearms, hands, legs, feet,
90 21 39 20 Value 5%
noses and heart valves
90 21 39 90 - - - Other Value 5%
90 21 40 00 - Hearing aids, excluding parts Value 5%
- Pacemakers for stimulating heart
90 21 50 00 Value 5%
muscles
- Other :
- - - Speech aids for persons with
90 21 90 10 Value 5%
disabled vocal crods
90 21 90 20 - - - Electronic appliances for the blind Value 5%
90 21 90 90 - - - Other Value 5%
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.
551
Section XVIII
Chapter 90
HEADING DUTY
NO RATE
- Apparatus based on the use of X-
rays, whether or not for medical,
surgical, dental or veterinary uses,
including radiography or radiotherapy
apparatus :
90 22 12 00 - - Computed tomography apparatus Value 5%
90 22 13 00 - - Other, for dental uses Value 5%
- - Other, for medical, surgical or
90 22 14 00 Value 5%
veterinary uses
- - For other uses :
- - - For inspection of baggage and
90 22 19 10 Value 5%
luggage
90 22 19 90 - - - Other Value 5%
- Apparatus based on the use of alpha,

beta or gamma radiations, whether or
not for medical, surgical, dental or
veterinary uses, including radiography
or radio therapy apparatus :
- - For medical, surgical, dental or

90 22 21 00 Value 5%
veterinary uses
90 22 29 00 - - For other uses Value 5%
90 22 30 00 - X-ray tubes Value 5%
90 22 90 00 - Other, including parts and accessories Value 5%
90.23 Instruments, apparatus and
models, designed for
demonstrational purposes (for
90 23 00 00 Value 5%
example, in education or
exhibitions), unsuitable for other
uses.
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).
- Machines and appliances for testing

90 24 10 00 Value 5%
metals
90 24 80 00 - Other machines and appliances Value 5%
552
Section XVIII
Chapter 90
HEADING DUTY
NO RATE
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 :
90 25 11 00 - - Liquid-filled, for direct reading Value 5%

90 25 19 00 - - Other Value 5%
- Other instruments :
90 25 80 10 - - - Hydrometers Value 5%
90 25 80 20 - - - Hygrometers Value 5%
90 25 80 90 - - - Other Value 5%
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.
- For measuring or checking the flow or

90 26 10 00 Free
level of liquids
90 26 20 00 - For measuring or checking pressure Free
90 26 80 00 - Other instruments or apparatus Free

553
Section XVIII
Chapter 90
HEADING DUTY
NO RATE
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.
90 27 10 00 - Gas or smoke analysis apparatus Free

- Chromatographs and electrophoresis
90 27 20 00 Free
instruments
- Spectrometers, spectrophotometers
90 27 30 00 and spectrographs using optical Free
radiations (UV, visible, IR)
- Other instruments and apparatus

90 27 50 00 Free
using optical radiations (UV, visible, IR)
- Other instruments and apparatus :

- - - For blood test, analysis of
90 27 80 10 secretions and urine,..etc. designed for Free
diagnostic purposes at laboratories
90 27 80 90 - - - Other Free
- Microtomes; parts and accessories :
- - - Parts and accessories of articles of
90 27 90 10 heading 90.27, other than gas or Free
smoke analysis apparatus
90 27 90 90 - - - Other Free
90.28 Gas, liquid or electricity supply or
production meters, including
calibrating meters therefor.
90 28 10 00 - Gas meters Value 5%
- Liquid meters :
90 28 20 10 - - - Water meters Value 5%
90 28 20 90 - - - Other Value 5%
90 28 30 00 - Electricity meters Value 5%
554
Section XVIII
Chapter 90
HEADING DUTY
NO RATE
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.
- Revolution counters, production
counters, taximeters, mileometers,
pedometers and the like :
90 29 10 10 - - - Production meters Value 5%
90 29 10 20 - - - Taximeters Value 5%
90 29 10 90 - - - Other Value 5%
- Speed indicators and tachometers;
90 29 20 00 Value 5%
stroboscopes
90.30
Oscilloscopes, spectrum
analysers and other inslruments
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.
- Instruments and apparatus for

90 30 10 00 measuring or detecting ionising Value 5%
radiations
90 30 20 00 - Oscilloscopes and oscillographs Value 5%
- Other instruments and apparatus, for
measuring or checking voltage,
current, resistance or power:
- - Multimeters without a recording
90 30 31 00 Value 5%
device
90 30 32 00 - - Multimeters with a recording device Value 5%
90 30 33 00 - - Other, without a recording device Value 5%
90 30 39 00 - - Other, with a recording device Value 5%
- Other instruments and apparatus,
specially designed for
telecommunications (for example,
90 30 40 00 Free
cross-talk meters, gain measuring
instruments, distortion factor meters,
psophometers)
- - For measuring or checking
90 30 82 00 Free
semiconductor wafers or devices
555
Section XVIII
Chapter 90
HEADING DUTY
NO RATE
90 30 84 00 - - Other, with a recording device Value 5%
90 30 89 00 - - Other Value 5%
- Parts and accessories:
90 30 90 10 measuring or checking semiconductor Free
wafers or devices
90 30 90 90 - - - Other Free
90.31 Measuring or checking
instruments, appliances and
machines, not specified or
Chapter; profile projectors.
- Machines for balancing mechanical
90 31 10 00 Value 5%
parts
90 31 20 00 - Test benches Value 5%
- Other optical instruments and
appliances :
- - For inspecting semiconductor

wafers or devices or for inspecting
90 31 41 00 Free
photomasks or reticles used in
manufacturing semiconductor devices
- - Other :
- - - Optical instruments for measuring
90 31 49 10 particle surface pollution on Free
semiconductor wafers
90 31 49 90 - - - Other Free
- Other instruments, appliances and
machines :
- - - Appliances for checking motor
90 31 80 10 Value 5%
vehicle engines
- - - Electronic beams microscopes
fitted with instruments of a kind used
90 31 80 20 specially for handling and Free
transportation of wafers and reticles
semiconductors
90 31 80 90 - - - Other Value 5%
- Parts and accessories:

inspecting semiconductor wafers
90 31 90 10 optical instruments or devices or for Free
inspection of wafers or reticles used in
manufacturing semiconductor devices
556
Section XVIII
Chapter 90
HEADING DUTY
NO RATE
stroboscopes fitted with instruments of
transportation of semiconductor wafers
and reticles
measuring particle surface pollution
90 31 90 30 Free
optical instruments on semiconductor
wafers
electronic beams microscopes fitted
with instruments of a kind used
90 31 90 40 Free
specially for handling and
transportation of semiconductor
waferand reticles
microscopes fitted with instruments of
transportation of semiconductor wafes
rand reticles
90 31 90 90 - - - Other Free
90.32 Automatic regulating or
controlling instruments and
apparatus.
90 32 10 00 - Thermostats Value 5%
90 32 20 00 - Manostats Value 5%
90 32 81 00 - - Hydraulic or pneumatic Value 5%
90 32 89 00 - - Other Value 5%
90.33 Parts and accessories (not
90 33 00 00 this Chapter) for machines, Value 5%
appliances, instruments or
apparatus of Chapter 90.
557
Section XVIII
Chapter 91
Chapter 91
CIocks and watches and parts thereof
Notes.
(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 melal (generally
heading71.I5 ); 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
semiprecious 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 I , movements and other parts suitable for use both in clocks or
wutches and in other articles (for example, precision instruments) are to be classified in this
Chapter.
HEADING DUTY
NO 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 :
91 01 11 00 - - With mechanical display only Value 5%
91 01 19 00 - - Other Value 5%
- Other wrist-watches, whether or not
incorporating a stop-watch facility :
91 01 21 00 - - With automatic winding Value 5%
91 01 29 00 - - Other Value 5%
559
Section XVIII
Chapter 91
HEADING DUTY
NO RATE
- Other :
91 01 91 00 - - Electrically operated Value 5%
91 01 99 00 - - Other Value 5%
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 :
91 02 11 00 - - With mechanical display only Value 5%
91 02 12 00 - - With opto-electronic display only Value 5%
91 02 19 00 - - Other Value 5%
- Other wrist-watches, whether or not
incorporating a stop-watch facility :
91 02 21 00 - - With automatic winding Value 5%
91 02 29 00 - - Other Value 5%
- Other :
91 02 99 00 - - Other Value 5%
91.03
Clocks with watch movements,
excluding clocks of heading 91.04.
91 03 10 00 - Electrically operated Value 5%
91 03 90 00 - Other Value 5%
91.04 Instrument panel clocks and
clocks of a similar type for
91 04 00 00 Value 5%
vehicles, aircraft, spacecraft or
vessels.
91.05 Other clocks.
- Alarm clocks :
91 05 19 00 - - Other Value 5%
- Wall clocks :
91 05 29 00 - - Other Value 5%
- Other :
91 05 99 00 - - Other Value 5%
560
Section XVIII
Chapter 91
HEADING DUTY
NO RATE
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-recordrs).
91 06 10 00 - Time-registers; time-recorders Value 5%
91 06 90 00 - Other Value 5%
91.07 Time switches with clock or watch
91 07 00 00 movemet or with synchronous Value 5%
motor.
91.08 Watch movements, complete and
assembled.
- Electrically operated :
- - With mechanical display only or with
91 08 11 00 a device to which a mechanical display Value 5%
can be incorporated
91 08 12 00 - - With opto-electronic display only Value 5%
91 08 19 00 - - Other Value 5%
91 08 20 00 - With automatic winding Value 5%
91 08 90 00 - Other Value 5%
91.09 Clock movements, complete and
assembled.
91 09 10 00 - Electrically operated. Value 5%
91 09 90 00 - Other Value 5%
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 :
- - Complete movements,
91 10 11 00 unassembled or partly assembled Value 5%
(movement sets)
91 10 12 00 - - Incomplete movements, assembled Value 5%

91 10 19 00 - - Rough movements Value 5%
91 10 90 00 - Other Value 5%
91.11 Watch cases and parts thereof.
- Cases of precious metal or of metal
91 11 10 00 Value 5%
clad with precious metal
- Cases of base metal, whether or not
91 11 20 00 Value 5%
gold- or silver-plated
561
Section XVIII
Chapter 91
HEADING DUTY
NO RATE
91 11 80 00 - Other cases Value 5%
91 11 90 00 - Parts Value 5%
91.12 Clock cases and cases of a
similar type for other goods of
this Chapter, and parts thereof.
91 12 20 00 - Cases Value 5%
91 12 90 00 - Parts Value 5%
91.13
Watch straps, watch bands and
watch bracelets and parts thereof.
- Of precious metal or of metal clad
91 13 10 00 Value 5%
with precious metal
- Of base metal, whether or not gold-
91 13 20 00 Value 5%
or silver-plated
- Other :
91 13 90 10 - - - Of artifical plastic materials Value 5%
- - - Of natural, composition or
91 13 90 20 Value 5%
reconstituted leather
91 13 90 30 - - - Of woven fabrics Value 5%
- - - Consisting of or incorporating
pearls, precious or semi-precious
91 13 90 40 Value 5%
stones, natural, composition or
reconstituted
91 13 90 90 - - - Other Value 5%
91.14 Other clock or watch parts.
91 14 10 00 - Springs, including hair-springs Value 5%
91 14 30 00 - Dials Value 5%
91 14 40 00 - Plates and bridges Value 5%
91 14 90 00 - Other Value 5%
562
Section XVIII
Chapter 92
Chapter 92
Musical instruments; parts and accessories of such articles
Notes.
1.- Thia Chapter does not cover :
(a) Parts of general use as defined in Note 2 to Section XV, of base metal (Section XV), or
(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 tor 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
therewrth, 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.
HEADING DUTY
NO RATE
92.01 Pianos, including automatic
pianos; harpsichords and other
keyboard stringed instruments.
92 01 10 00 - Upright pianos Value 5%
92 01 20 00 - Grand pianos Value 5%
92 01 90 00 - Other Value 5%
92.02 Other string musical instruments
(for example, guitars,violins,
harps).
92 02 10 00 - Played with a bow Value 5%
- Other :
92 02 90 10 - - - Lutes Value 5%
92 02 90 90 - - - Other Value 5%
92.03 Deleted
92.04 Deleted
92.05 Wind musical instruments (for
example, keyboard pipe organs,
accordions, clarinets, trumpets,
bagpipes), other than fairground
organs and mechanical street
organs.”.
92 05 10 00 - Brass-wind instruments Value 5%
563
Section XVIII
Chapter 92
HEADING DUTY
NO RATE
92 05 90 00 - Other Value 5%
92.06 Percussion musical instruments
(for eample, drums, xylophones,
cymbals, castanets, maracas).
92 06 00 10 - - - Drums Value 5%
92 06 00 20 - - - Cymbals Value 5%
92 06 00 30 - - - Triangles Value 5%
92 06 00 40 - - - Xylophoes Value 5%
92 06 00 90 - - - Other Value 5%
92.07 Musical instruments, the sound of
which is produced, or must be
amplified, electrically (for
example, organs, guitars,
accordions).
- Keyboard instruments, Other than
92 07 10 00 Value 5%
Accordions
92 07 90 00 - Other Value 5%
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.
92 08 10 00 - Musical boxes Value 5%

- Other :
92 08 90 10 - - - Fairground organs Value 5%
92 08 90 20 - - - Musical saws Value 5%
92 08 90 30 - - - Decoy calls Value 5%
- - - Mouth-blown whistles for
92 08 90 40 Value 5%
command and maneuvers
92 08 90 90 - - - Other Value 5%
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.
92 09 30 00 - Musical instrument strings Value 5%
- Other :
92 09 91 00 - - Parts and accessories for pianos Value 5%
564
Section XVIII
Chapter 92
HEADING DUTY
NO RATE
- - Parts and accessories for the
92 09 92 00 Value 5%
musical instruments of heading 92.02
- - Parts and accessories for the

92 09 94 00 Value 5%
musical instruments of heading 92.07
92 09 99 00 - - Other Value 5%
565
Section XIX
Chapter 93
Section XIX
ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF
Chapter 93
Arms and ammunition; parts and accessorles thereof
Notes.
(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 ot 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
fireann or presented with the fireamt 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.- In heading No 93.06, the reference to " parts thereof " does not include radio or radar
apparatus of heading 85.26.
HEADING DUTY
NO RATE
93.01 Military weapons, other than
revolvers, pistols and the arms of
heading 93.07.
- Artillery weapons (for example, guns,
93 01 10 00 Value 5%
howitzers and mortars).
- Rocket lauchers; flame-thrower;
93 01 20 00 grenade launcers; torpedo tubes and Value 5%
similar projectors
93 01 90 00 - Other Value 5%
93.02 Revolvers and pistols, other than
93 02 00 00 Value 5%
those of heading 93.03 or 93.04.
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).
93 03 10 00 - Muzzle-loading firearms Value 5%

- Other sporting, hunting or target-
93 03 20 00 shooting shotguns, including Value 5%
combination shotgun-rifles
566
Section XIX
Chapter 93
HEADING DUTY
NO RATE
- Other sporting, hunting or target-
93 03 30 00 Value 5%
shooting rifles
93 03 90 00 - Other Value 5%
93.04 Other arms (for example, spring, air
or gas guns and pistols,
truncheons), excluding those of
heading 93.07.
93 04 00 10 - - - Underwater fishguns Value 5%
93 04 00 90 - - - Other Value 5%
93.05 Parts and accessories of articles of
93 05 10 00 - Of revolvers or pistols Value 5%
- Of shotguns or rifles of heading
93 05 20 00 Value 5%
93.03.
- Other :
- - Of military weapons of heading
93 05 91 00 Value 5%
93.01
93 05 99 00 - - Other Value 5%
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 :
- - Cartridges :
93 06 21 10 - - - For hunting or sports shooting Value 5%
93 06 21 90 - - - Other Value 5%
- - Other :
93 06 29 10 Value 5%
hunting or sports shooting cartridges
93 06 29 90 - - - Other Value 5%
- Other cartridges and parts thereof :
- - - Cartridges, parts and accessories

93 06 30 10 Value 5%
thereof, for hunting or sports shooting
93 06 30 90 - - - Other Value 5%
93 06 90 00 - Other Value 5%
93.07
Swords, cutlasses, bayonets, lances
and similar arms and parts thereof
and scabbards and sheaths therefor.
567
Section XIX
Chapter 93
HEADING DUTY
NO RATE
93 07 00 10 - - - For military purposes Value 5%
93 07 00 90 - - - Other Value 5%
568
Section XX
Chapter 94
Section XX
MISC LLANEOUS MANUFACTURED ARTICLES
Chapter 94
Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed

furnishings; lamps and Iighting fittings, not elsewhere specified or included;illuminated
signs, illuminated name-plates and the like; prefabricated buildings
Notes.
(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
headings 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
(I) 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 trieks 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;
568
Section XX
Chapter 94
(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 arts) 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. 94.0 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 bhuildings.
569
Section XX
Chapter 94
HEADING DUTY
NO RATE
94.01 Seats (other than those of
heading 94.02), whether or not
convertible into beds, and parts
thereof.
94 01 10 00 - Seats of a kind used for aircraft Value 5%
- Seats of a kind used for motor
94 01 20 00 Value 5%
vehicles
- Swivel seats with variable height
94 01 30 00 Value 5%
adjustment
- Seats other than garden seats or
94 01 40 00 camping equipment, convertible into Value 5%
beds
- Seats of cane, osier, bamboo or
similar materials :
94 01 51 00 - - Of bamboo or rattan Value 5%
94 01 59 00 - - Other Value 5%
- Other seats, with wooden frames:
94 01 61 00 - - Upholstered Value 5%
94 01 69 00 - - Other Value 5%
- Other seats, with metal frames :
- - Upholstered :
- - - Children seats designed to be
94 01 71 10 Value 5%
hung on the back of other seats
- - - Baby seats with small wheels
94 01 71 20 Value 5%
(walkers)
94 01 71 90 - - - Other Value 5%
- - Other :
- - - Children seats designed to be
94 01 79 10 Value 5%
fixed to the back of other seats
- - - Baby seats with small wheels
94 01 79 20 Value 5%
(walkers)
94 01 79 90 - - - Other Value 5%
- Other Seats :
- - - Other seats with plastic frames :
- - - - Childrens seats designed to be
94 01 80 11 Value 5%
fixed to the back of other seats
- - - - Baby seats with small wheels
94 01 80 12 Value 5%
(walkers)
94 01 80 19 - - - - Other Value 5%
- - - Seats of stones or mixture of
94 01 80 20 Value 5%
asbestos or ceramic
94 01 80 90 - - - Other Value 5%
94 01 90 00 - Parts Value 5%
570
Section XX
Chapter 94
HEADING DUTY
NO RATE
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.
- Dentists', barbers' or similar chairs
and parts thereof :
94 02 10 10 - - - Dentists' chairs and parts thereof Value 5%
94 02 10 20 - - - Barbers' chairs and parts thereof Value 5%

94 02 10 90 - - - Other Value 5%
- Other :
- - - Medical and surgical furniture and
94 02 90 10 Value 5%
parts thereof
94 02 90 90 - - - Other Value 5%
94.03
Other furniture and parts thereof.
- Metal furniture of a kind used in
offices :
94 03 10 10 - - - Desks Value 5%
94 03 10 20 - - - Wheeled-tables Value 5%
94 03 10 30 - - - Electrical filing cabinets Value 5%
94 03 10 90 - - - Other Value 5%
- Other metal furniture :
94 03 20 10 - - - Wardrobes Value 5%
- - - Clothes stands for placing on the
94 03 20 20 Value 5%
floor
- - - Microscope tables; laboratory
benches (whether or not with glass
94 03 20 30 Value 5%
cases, gas nozzles and tap fittings,
etc.)
94 03 20 40 - - - Floor-mounted portable curtains Value 5%
- - - Furniture of aluminum of a kind
94 03 20 50 Value 5%
used in kitchen
94 03 20 90 - - - Other Value 5%
- Wooden furniture of a kind used in
offices :
94 03 30 10 - - - Desks Value 5%
94 03 30 20 - - - Wheeled-Tables Value 5%
94 03 30 30 - - - Electrical filing cabinets Value 5%
94 03 30 90 - - - Other Value 5%
571
Section XX
Chapter 94
HEADING DUTY
NO RATE
the kitchen :
94 03 40 10 - - - Cupboards for pots and tableware Value 5%
94 03 40 20 - - - Dining room sets, Complete Value 5%
94 03 40 90 - - - Other Value 5%
the bedroom :
94 03 50 10 - - - bedroom sets, complete Value 5%
94 03 50 20 - - - Wardrobes Value 5%
94 03 50 90 - - - Other Value 5%
- Other wooden furniture :
- - - Microscope tables; laboratory
benches (whether or not with glass
94 03 60 10 Value 5%
cases, gas nozzles and tap fittings,
etc.)
- - - Clothes stands for placing on the
94 03 60 20 Value 5%
floor
94 03 60 30 - - - Wall cabinets (first aid kits) Value 5%
- - - Cabinets used as stands for hand-
94 03 60 40 Value 5%
washing sinks
94 03 60 90 - - - Other Value 5%
94 03 70 00 - Furniture of plastics Value 5%
- Furniture of other materials, including
cane, osier, bamboo or similar
materials :
94 03 81 00 - - Of bamboo or rattan Value 5%
94 03 89 00 - - Other Value 5%
94 03 90 00 - Parts Value 5%
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.
94 04 10 00 - Mattress supports Value 5%

- Mattresses :
- - Of cellular rubber or plastics,
whether or not covered :
94 04 21 10 - - - Mattresses fitted with springs Value 5%
94 04 21 90 - - - Other Value 5%
- - Of other materials :
94 04 29 10 - - - Mattresses fitted with springs Value 5%
94 04 29 90 - - - Other Value 5%
94 04 30 00 - Sleeping bags Value 5%
572
Section XX
Chapter 94
HEADING DUTY
NO RATE
- Other :
94 04 90 10 - - - Quilts Value 5%
94 04 90 20 - - - Pillows Value 5%
94 04 90 30 - - - Cushions and pouff seats Value 5%
- - - Sets consisting of stuffed quilts,
94 04 90 40 bed sheets and pillow-case, put up in a Value 5%
single packing
94 04 90 90 - - - Other Value 5%
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
permanentl fixed light source, and
parts thereof not elsewhere
- Chandeliers and other electric ceiling

or wall lighting fittings, excluding those
94 05 10 00 Value ‫القيمة‬ 5%
of a kind used for lighting public open
spaces or thoroughfares
- Electric table, desk, bedside or floor-
94 05 20 00 Value 5%
standing lamps
- Lighting sets of a kind used for
94 05 30 00 Value 5%
christmas trees
- Other electric lamps and lighting
fittings :
- - - Lamps for exterior lighting (street
94 05 40 10 lamps, porch and gate lamps, public Value 5%
gardens' lamps . . etc.)
- - - Special lamps (lamps for
94 05 40 20 machinery, photographic studios and Value 5%
showroom windows)
94 05 40 90 - - - Other Value 5%
- Non-electrical lamps and lighting
94 05 50 00 Value 5%
fittings
- Illuminated signs, illuminated name-
94 05 60 00 Value 5%
plates and the like
- Parts :
94 05 91 00 - - Of glass Value 5%
94 05 92 00 - - Of plastics Value 5%
94 05 99 00 - - Other Value 5%
94.06 Prefabricated buildings.
- - - Of plastics :
- - - - Greenhouses for agricultural
94 06 00 11 Value 5%
purposes
573
Section XX
Chapter 94
HEADING DUTY
NO RATE
- - - - Barns and cages for animal
94 06 00 12 Value 5%
production
94 06 00 13 - - - - Warehouses Value 5%
94 06 00 14 - - - - Residential or school buildings Value 5%
94 06 00 19 - - - - Other Value 5%
- - - Of wood :
94 06 00 21 Value 5%
purposes
94 06 00 22 Value 5%
production
94 06 00 29 - - - - Other Value 5%
- - - Of iron :
94 06 00 31 Value 5%
purposes
94 06 00 32 Value 5%
production
94 06 00 39 - - - - Other Value 5%
- - - Of aluminium :
94 06 00 41 Value 5%
purposes
94 06 00 42 Value 5%
production
94 06 00 49 - - - - Other Value 5%
- - - Of fiberglass :
94 06 00 51 Value 5%
purposes
94 06 00 52 Value 5%
production
94 06 00 59 - - - - Other Value 5%
574
Section XX
Chapter 95
Chapter 95
Toys, games and sports requisites; parts and accessories thereof
notes.
(a) Candles (hcading No. 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 Capter 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
(1) 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 of 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
constitme only minor constituents.
3.- Subject to Note l above, parts and accessories which are suitable for use solely or principally
with articles of this Chapter are to be classified with those articles.
574
Section XX
Chapter 95
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 articales 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 Note. 1.- Subheading 9504.50 covers : (a) Video game consoles from which the
image is reproduced on a vision 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).”.
HEADING DUTY
NO RATE
95.01 Deleted
95.02 Deleted
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.
95 03 00 10 - - - Bicycles Value 5%
95 03 00 20 - - - Dolls Value 5%
95 03 00 30 - - - Balloons Value 5%
- - - Remote-controlled reduced-size
95 03 00 40 Value 5%
models of aircraft
95 03 00 90 - - - Other Value 5%
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.
- Articles and accessories for billiards
of all kinds :
95 04 20 10 - - - Billiards of all kinds Value 5%
95 04 20 90 - - - Accessories Value 5%
575
Section XX
Chapter 95
HEADING DUTY
NO RATE
- Other games, operated by coins,
banknotes,bank cards, tokens or by
95 04 30 00 Value 5%
any other means of payments, other
than bowling alley equipment
95 04 40 00 - Playing cards Value 5%
-Video game consoles and machines,
other than those of subheading
95 04 50 00 Value 5%
9504.30
95 04 90 00 - Other Value 5%
95.05
Festive, carnival or other
entertainment articles, including
conjuring tricks and novelty jokes.
95 05 10 00 - Articles for christmas festivities Value 5%

95 05 90 00 - Other Value 5%
95.06 Articles and equipment for
general physical exercise,
gymnastics, athletics, other
sports (including table-tennis) or
outdoor games, not specified or
Chapter; swimming pools and
paddling pools.
- Snow-skis and other snow-ski
equipment :
95 06 11 00 - - skis Value 5%
95 06 12 00 - - Ski-fastenings (ski-bindings) Value 5%
95 06 19 00 - - Other Value 5%
- Water-skis, surf-boords, sailboards

and other water-sport equipment :
95 06 21 00 - - Sailboards Value 5%
95 06 29 00 - - Other Value 5%
- Golf clubs and other golf equipment :
95 06 31 00 - - Clubs, complete Value 5%
95 06 32 00 - - Balls Value 5%
95 06 39 00 - - Other Value 5%
95 06 40 00 - Articles and equipment for table-tennis Value 5%
- Tennis, badminton or similar rackets,
whether or not strung:
- - Lawn-tennis rackets, whether or not
95 06 51 00 Value 5%
strung
95 06 59 00 - - Other Value 5%
576
Section XX
Chapter 95
HEADING DUTY
NO RATE
- Balls, other than golf balls and table-
tennis balls :
95 06 61 00 - - Lawn-tennis balls Value 5%
95 06 62 00 - - Inflatable Value 5%
95 06 69 00 - - Other Value 5%
- Ice skates and roller skates, including
95 06 70 00 Value 5%
skating boots with skates attached
- Other :
- - Articles and equipment for general
95 06 91 00 physical exercise gymnastics or Value 5%
athletics
95 06 99 00 - - Other Value 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.
95 07 10 00 - Fishing rods Value 5%
95 07 20 00 - Fish-hooks, whether or nut snelled Value 5%
95 07 30 00 - Fishing reels Value 5%
95 07 90 00 - Other Value 5%
95.08 Roundabouts, swings, shooting
galleries and other faiground
amusements; travelling circuses
and travelling menageries ;
travelling theatres.
- Travelling circuses and travelling
95 08 10 00 Value 5%
menageries
- Other :
95 08 90 10 - - - Roundabouts, swings Value 5%
95 08 90 90 - - - Other Value 5%
577
Section XX
Chapter 96
Chapter 96
Miscellanous manufactured articles
Notes.
(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
(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, fumiture, lamps and lighting fittings);
(I) Articles of Chapter 95 (toys, games, sports requisites); or
(m) Works of art, collectors' pieces or antiques (Chapter 97).
2.- ln 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
suhstitules 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.- Articles of this Chapter, other than those of headings 96.01 to 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,or
precious or semi-precious stones (natural, synthetic or reconstructed), precious metal or metal
clad with precious metal constitute only minor constituents.
578
Section XX
Chapter 96
HEADING DUTY
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).
96 01 10 00 - Worked ivory and articles of ivory Value 5%
96 01 90 00 - Other Value 5%
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 specifed or included;
worked, unhardened gelatin
(except gelatin of heading 35.03)
and articles of unhardened gelatin.
96 02 00 10 - - - Artificial honeycombs for beehives Value 5%

96 02 00 20 - - - Wax pearls Value 5%
- - - Articles made of preparations
with a base of wax and unhardened
96 02 00 30 Value 5%
gelatin, used for medical, surgical or
pharmaceutical purposes
- - - Articles of paraffin such as the
96 02 00 40 Value 5%
containers for hydrofluoric acid
96 02 00 50 - - - Articles for stearin Value 5%
96 02 00 90 - - - Other Value 5%
96.03
Brooms, brushes (including
brushes constituting 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).
- Brooms and brushes, consisting of

96 03 10 00 twigs or other vegetable materials Value 5%
bound together, with or without handles
579
Section XX
Chapter 96
HEADING DUTY
RATE
- 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 :
- - Tooth brushes, including dental-
96 03 21 00 Value 5%
plate brushes
- - Other :
96 03 29 10 - - - Shaving brushes Value 5%
96 03 29 20 - - - Hair brushes Value 5%
96 03 29 90 - - - Other Value 5%
- Artists' brushes, writing brushes and
96 03 30 00 similar brushes for the application of Value 5%
cosmetics
- Paint, distemper, varnish or similar
brushes (other than brushes of
96 03 40 00 Value 5%
subheading 9603.30); paint pads and
rollers
- Other brushes constituting parts of
96 03 50 00 Value 5%
machines, appliances or vehicles
- Other :
- - - Brushes of rubber or plastics,
96 03 90 10 moulded in one piece, for bathroom Value 5%
cleaning, and brushes for domestic use
- - - Brushes for cleaning clothes or
96 03 90 20 Value 5%
shoes
- - - Sweeping brushes for cleaning the
96 03 90 30 Value 5%
roads and floors
96 03 90 40 - - - Hand brushes of metal wires Value 5%
96 03 90 90 - - - Other Value 5%
96.04 96 04 00 00 Hand sieves and hand riddles. Value 5%
96.05 Travel sets for personal toilet,
96 05 00 00 sewing or shoe or clothes Value 5%
cleaning.
96.06 Buttons, press-fasteners, snap-
fasteners and press-studs, button
moulds and other parts of these
articles; button blanks.
- Press-fasteners, snap-fasteners and
96 06 10 00 Value 5%
press-studs and parts therefor
- Buttons :
- - Of plastics, not covered with textile
96 06 21 00 Value 5%
material
- - Of base metal, not covered with
96 06 22 00 Value 5%
textile material
96 06 29 00 - - Other Value 5%
580
Section XX
Chapter 96
HEADING DUTY
RATE
- Button moulds and other parts of
96 06 30 00 Value 5%
buttons; button blanks
96.07 Slide fasteners and parts thereof.
- Slide fasteners :
- - Fitted with chain scoops of base
96 07 11 00 Value 5%
metal
96 07 19 00 - - Other Value 5%
96 07 20 00 - Parts Value 5%
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,
96 08 10 00 - Ball point pens Value 5%

- Felt tipped and other porous-tipped
96 08 20 00 Value 5%
pens and markers
- Fountain pens, stylograph pens and
96 08 30 00 Value 5%
other pens :
96 08 40 00 - Propelling or sliding pencils Value 5%
- Sets of articles from two or more of
96 08 50 00 Value 5%
the foregoing subheadings
- Refills for ball point pens, comprising
96 08 60 00 Value 5%
the ball point and inkreservoir
- Other :
96 08 91 00 - - Pen nibs and nib points Value 5%
96 08 99 00 - - Other Value 5%
96.09 Pencils (other than pencils of
heading 96.08), crayons, pencil
leads, pastels, drawing charcoals,
writing or drawing chalks and
tailors' chalks.
- Pencils and crayons, with leads
96 09 10 00 Value 5%
encased in a rigid sheath
96 09 20 00 - Pencil leads, black or coloured Value 5%
- Other :
96 09 90 10 - - - Slate pencils Value 5%
96 09 90 20 - - - Drawing charcoals Value 5%
96 09 90 30 - - - Crayons Value 5%
96 09 90 40 - - - Writing and drawing chalks Value 5%
96 09 90 50 - - - Tailors' chalks Value 5%
96 09 90 90 - - - Other Value 5%
581
Section XX
Chapter 96
HEADING DUTY
RATE
96.10 Slates and boards, with writing or
drawing surfaces, whether or not
framed.
- - - Slates and boards, with writing or
96 10 00 10 Value 5%
drawing surfaces whether or not framed
96 10 00 90 - - - Other Value 5%
96.11 Date, sealing or numbering
stamps, and the like (including
devices for printing or embossing
labels), designed for operating in
96 11 00 00 Value 5%
the hand; hand-operated
composing sticks and hand
printing sets incorporating such
composing sticks.
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.
96 12 10 00 - Ribbons Value 5%
96 12 20 00 - Ink-pads Value 5%
96.13
Cigarette lighters and other
lighters, whether or not
mechanical or electrical, and parts
thereof other than flints and wicks.
- Pocket lighters, gas fuelled, non-
96 13 10 00 Value 5%
refillable
96 13 20 00 - Pocket lighters, gas fuelled, refillable Value 5%
96 13 80 00 - Other lighters Value 5%
96 13 90 00 - Parts Value 5%
96.14 Smoking pipes (including pipe
bowls) and cigar or cigarette
holders, and parts thereof.
- - - Smoking pipes (including pipe
96 14 00 10 Value 5%
bowls)
- - - Hubble-bubbles (narghila) and
96 14 00 20 Value 5%
parts thereof
96 14 00 90 - - - Other Value 5%
96.15 Combs, hair-slides and the like;
hairpins, curling pins, curling
grips, hair-curlers and the like,
other than those of heading 85.16,
and parts thereof.
582
Section XX
Chapter 96
HEADING DUTY
RATE
- Combs, hair-slides and the like:
96 15 11 00 - - Of hard rubber or plastics Value 5%
96 15 19 00 - - Other Value 5%
96 15 90 00 - Other Value 5%
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.
- Scent sprays and similar toilet sprays,
96 16 10 00 Value 5%
and mounts and heads therefor
- Powder-puffs and pads for the
96 16 20 00 application of cosmetics or toilet Value 5%
preparanons
96.17 Vacuum flasks and other vacuum
vessels, complete with cases;
parts thereof other than glass
inners.
96 17 00 10 - - - Vacuum flasks for tea or coffee Value 5%
96 17 00 90 - - - Other Value 5%
96.18 Tailors' dummies and other lay
figures; automata and other
96 18 00 00 Value 5%
animated displays used for shop
window dressing.
96.19 Sanitary towels (pads) and
tampons, napkins and napkin
liners for babies and similar
articles, of any material.
583
Section XXI
Chapter 97
Section XXI
WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES
Chapter 97
Works of art, collectors' pieces and antiques
Notes.
(a) Unused postage or revenue stamps, postal stationery (stamed paper) and 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 71.0 3).
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 lithoghgraphs 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.
HEADING
NO
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.
97 01 10 00 - Paintings, drawings and pastels Value 5%

97 01 90 00 - Other Value 5%
97.02 Original engravings, prints and
97 02 00 00 Value 5%
lithographs.
97.03 Original sculptures and statuary,
97 03 00 00 Value 5%
in any material.
584
Section XXI
Chapter 97
HEADING
NO
97.04 Postage or revenue stamps,
stamp-postmarks, first day
covers, postal stationery
97 04 00 00 Value 5%
(stamped paper), and the like,
used or unused, other thanthose
of heading 49.07.
97.05 Collections and collectors' pieces
of zoological, botanical,
mineralogical, anatomical,
historical, archaeological,
palaeontological, ethnographic or
numismatic interest.
97 05 00 10 - - - Of ethnographic interest Value 5%
97 05 00 90 - - - Other Value 5%
97.06 Antiques of an age exceeding one
hundred years.
97 06 00 10 - - - Antique furniture and parts thereof Value 5%
97 06 00 20 - - - Articles of antique carpets Value 5%

- - - Articles of antique paintings and
97 06 00 30 Value 5%
calligraphy
97 06 00 90 - - - Other Value 5%
585
Section XXI
Chapter 98
Chapter 98
Commodities Subject to Special Provisions
Notes.
I. This Chapter covers only:
(a)- Personal effects and used household applinces ( Article 103/A of the "GCC Commom
Customs Law"), subject to the requirements and regulations applicable in each Member Sate of
the GCC Customs Union.
(b)- Imports of the Diplomatic Corps, Consulates, International Organizations and Members of the
Diplomatic and Consular Corps accredited by the government according to the international
conventions and applicable laws and resolutions , subject to reciprocity, based on Articles 99, 100
and 101 of the "GCC Commom Customs Law" subject to the conditions and regulations applicable
in each Member State of the GCC Customs Union.
HEADING DUTY
NO RATE
98.01 The personal effects and used
household appliances bruoght
into the country by the nationals
98 01 00 00 Free
residing abroad or the foreigners
coming for the first time for
residence in the country.
98.02 Imports of the Diplomatic Corps,
Consulates, International
Organizations and the Heads and
Members of the Diplomatic and
Consular Corps accredited by the
government.
98 02 00 10 - - - For Embassies and Consulates Free
98 02 00 20 - - - For International organizations Free
584

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Conv.

(done at Brussels on 14 June 1983)

For the purpose of this Convention :

Obligations of Contracting Parties

1. Subject to the exceptions enumerated in Article 4 :

modify the scope of the Sections, Chapters, headings or subheadings of the

Partial application by developing countries

Technical assistance for developing countries

Developed country Contracting Parties shall furnish to developing countries that so

Harmonized System Committee

1. There shall be established under this Convention a Committee to be known as the

Functions of the Committee

1. The Harmonized System Committee, having regard to the provisions of Article 8,

other international organizations as the Committee may consider appropriate;

Role of the Council

Rates of Customs duty

1. Any dispute between Contracting Parties concerning the interpretation or

Eligibility to become a Contracting Party

The following are eligible to become Contracting Parties to this Convention :

Procedure for becoming a Contracting Party

Entry into force

Application by dependent territories

unless an earlier date is specified in the notification. However, this Convention

This Convention is of unlimited duration. Nevertheless any Contracting Party may

1. The Council may recommend amendments to this Convention to the Contracting

Rights of Contracting Parties in respect of the harmonized System

On any matter affecting the Harmonized System, paragraph 4 of Article 6, Article 8

No reservations to this Convention shall be permitted.

Notifications by the Secretary general

Registration with the United Nations

GENERAL RULES FOR THE INTERPRETATION

Classification of goods in the Nomenclature shall be governed by the

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

(c) Animals of heading 95.08.

-- Camels and other camelids

- Of bovine animals, frozen:

- Of fowls of the species Gallus

- Of reptiles (including snakes and

Fish and crustaceans, molluscs and

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

(d) Caviar or caviar substitutes prepared from fish eggs (heading16.04).

- - Trout (Salmo trutta,

- - Atlantic and Pacific bluefin tunas

- - Soutern bluefin tunas (Thunnus

- - Trout (Salmo trutta,

- - Pacific salmon (Oncorhynchus

- Flat fish (Pleuronectidae,

03 02 22 00 - - Plaice (Pleuronectes platessa) Free

03 02 23 00 - - Sole (Solea spp.) Free

- Tunas (of the genus Thunnus),

- - Albacore or longfinned tunas

-- Herrings (Clupea harengus,

--- Mackerel (King fish, soitted

03 02 44 20 --- Indian mackerel Free

03 02 44 90 --- Other Free

-- Jack and horse mackerel

-- Cod (Gadus morhua, Gadus

-- Blue whitings (Micromesistius