Tariff and Customs Code of 1978

June 11, 1978 PRESIDENTIAL DECREE NO. 1464 A DECREE TO CONSOLIDATE AND CODIFYALL THE TARIFFAND CUSTOMSLAWS OF THE PHILIPPINES WHEREAS, the Tariff and Customs Code of the Philippines known as Republic Act No. 1937 has been amended by several Presidential Decrees dating back to the year 1972; cDCaTH WHEREAS, there exist in the said Code a substantial number of provisions rendered obsolete by subsequent issuances of amendatory laws, decrees and executive orders thereby making it imperative to consolidate, codify and integrate such amendatory laws, decrees and executive orders to harmonize their provisions for the proper guidance of the public and efficient administration thereof; WHEREAS, there likewise exist in the said Code certain provisions which are impractical in application, thus, necessitating revision in order to infuse flexibility, keep pace with the changing needs and demands of trade and commerce as well as strengthen the punitive force of the law against smuggling and other forms of customs fraud. NOW, THEREFORE, I, FERDINAND E. MARCOS, President of the Republic of the Philippines, by virtue of the powers in me vested by the Constitution, do hereby order and decree as follows: SECTION 1. Codification of All Tariff and Customs Laws. All tariff and customs laws embodied in the present Tariff and Customs Code and various laws, presidential decrees and executive orders including new amendments thereto made in this Decree, are hereby consolidated into a single Code to be known as the Tariffand CustomsCode of1978 which shall form an integral part of this Decree. SECTION 2. Effectivity. The provisions of the Tariffand CustomsCode of1978 shall take effect immediately without prejudice, however, to the effectivity dates of the various laws, decrees and executive orders which have so far amended the provisions of the Tariff and Customs Code of the Philippines: Provided, however, that the tariff rates indicated in the previous executive orders are now hereby considered statutory rates, except those which have been reduced to the zero level, in which case the rates previous to the reduction will be considered the statutory rates. DONE in the City of Manila, this 11th day of June, in the year of Our Lord, Nineteen Hundred and Seventy-Eight. BOOK I Tariff Law TITLE I Import Tariff SECTION 101. Imported Articles Subject to Duty. All articles, when imported from any foreign country into the Philippines, shall be subject to duty upon each importation, even though previously exported from the Philippines, except as otherwise specifically provided for in this Code or in other laws. SECTION 102. Prohibited Importations. The importation into the Philippines of the following articles is prohibited: a. Dynamite, gunpowder, ammunitions and other explosives, firearms, and weapons of war, and parts thereof, except when authorized by law. b. Written or printed articles in any form containing any matter advocating or inciting treason, rebellion, insurrection, sedition or subversion against the Government of the Philippines, or forcible resistance to any law of the Philippines, or containing any threat to take the life of, or inflict bodily harm upon, any person in the Philippines. c. Written or printed articles, negatives or cinematographic films, photographs, engravings, lithographs, objects, paintings, drawings or other representation of an obscene or immoral character. d. Articles, instruments, drugs and substances designed, intended or adapted for producing unlawful abortion, or any printed matter which advertises or describes or gives directly or indirectly information where, how or by whom unlawful abortion is produced. e. Roulette wheels, gambling outfits, loaded dice, marked cards, machines, apparatus or mechanical devices used in gambling, or in the distribution of money, cigars, cigarettes or other articles when such distribution is dependent upon chance, including jackpot and pinball machines or similar contrivances, or parts thereof. f. Lottery and sweepstakes tickets except those authorized by the Philippine Government, advertisements thereof and lists of drawings therein. g. Any article manufactured in whole or in part of gold, silver or other precious metals or alloys thereof, the stamps, brands or marks of which do not indicate the actual fineness of quality of said metals or alloys. h. Any adulterated or misbranded articles of food or any adulterated or misbranded drug in violation of the provisions of the "Food and Drugs Act". TAcDHS i. Marijuana, opium, poppies, coca leaves, heroin or any other narcotics or synthetic drugs which are or may hereafter be declared habit forming by the President of the Philippines, or any compound, manufactured salt, derivative, or preparation thereof, except when imported by the Government of the Philippines or any person duly authorized by the Dangerous Drugs Board for medicinal purposes only. j. Opium pipes and parts thereof, of whatever material. k. All other articles and parts thereof, the importation of which is prohibited by law or rules and regulations issued by competent authority. (As amended by Presidential Decree No. 34). SECTION 103. Abbreviations. The following abbreviations used in this Code shall represent the terms indicated: ad val. For ad valorem e.g. For exempli gratia , meaning "for example" . i.e. For id est , meaning "that is" . hd. For head . kg. For kilogram. kgs. For kilograms. l. For liter. g.w. For gross weight . l.w. For legal weight . n.w. For net weight . SECTION 104. All tariff schedules, chapters, headings and sub-headings and the rates of import duty under Section 104 of Presidential Decree No. 34 and all subsequent amendments issued under Executive Orders and Presidential Decrees are hereby adopted and form part of this Code. A uniform rate of duty, herein known as a revenue duty of ten per cent ad valorem shall be imposed on all imported articles plus any of the five rates of duty of 10, 20, 40, 60 and 90 per cent ad valorem . In effect, there are only six levels of tariffs: 10 per cent (basic rate), 20%, 30%, 50%, 70% and 100%. The rates herein provided or subsequently fixed pursuant to Section Four hundred one of this Code shall be subject to periodic investigation by the Tariff Commission and may be revised by the President upon recommendation of the National Economic and Development Authority. The rates of duty herein provided shall apply to all products whether imported directly or indirectly of all foreign countries, which do not discriminate against Philippine export products. An additional 100% across-the-board duty shall be levied on the products of any foreign country which discriminates against Philippine export products. The tariff schedules, chapters, headings and subheadings and the rate of import duty under Section One Hundred Four of this Code shall be as follows: SCHEDULE I Live Animals; Animal Products CHAPTER 1 Live Animals Notes : 1. This Chapter covers all live animals except: (a) Fish, crustaceans and molluscs, of heading Nos. 03.01 and 03.03; (b) Microbial cultures and other products of heading No. 30.02; and (c) Animals of heading No. 97.08. 2. Any reference in this Chapter to a particular genus or species, except where the context otherwise requires, includes a reference to the young of that genus or species. EaCDAT 01.01 Live horses, asses, mules and hinnies ad val. 10% 01.02 Live animals of the bovine species ad val. 10% 01.03 Live swine ad val. 10% 01.04 Live sheep and goats ad val. 10% 01.05 Live poultry, that is to say, fowls, ducks, ad val. 50% geese, turkeys and guinea fowls 01.06 Other live animals ad val. 50% CHAPTER 2 Meat and Edible Meat Offals Notes : This Chapter does not cover: (a) Products of the kinds described in heading Nos. 02.01, 02.02, 02.03, 02.04 and 02.06, unfit or unsuitable for human consumption; (b) Guts, bladders or stomachs of animals (heading No. 05.04) and animal blood (heading No. 05.15); or (c) Animal fat, other than products of heading No. 02.05 (Chapter 15). 02.01 Meat and edible offals of the animals ad val. 10% falling within heading No. 01.01, 01.02, 01.03, or 01.04, fresh, chilled or frozen 02.02 Dead poultry (that is to say, fowls, ad val. 70% ducks, geese, turkeys and guinea fowls) and edible offals thereof (except liver), fresh, chilled or frozen 02.03 Poultry liver, fresh, chilled, frozen, salted ad val. 70% or in brine 02.04 Other meat and edible meat offals, fresh, ad val. 70% chilled or frozen cSTHAC 02.05 Pig fat free of lean meat and poultry fat ad val. 70% (not rendered or solvent-extracted), fresh, chilled, frozen, salted, in brine, dried or smoked 02.06 Meat and edible meat offals (except ad val. 100% poultry liver), salted, in brine, dried or smoked CHAPTER 3 Fish, Crustaceans and Molluscs Notes: This Chapter does not cover: (a) Marine mammals (heading No. 01.06) or meat thereof (heading No. 02.04 or 02.06) (b) Fish (including livers and roes thereof), crustaceans and molluscs, dead, unfit or unsuitable for human consumption by reason of either their species or their condition (Chapter 5); or (c) Caviar or caviar substitutes (heading No. 16.04). 03.01 Fish, fresh (live or dead), chilled or ad val. 100% frozen 03.02 Fish, dried, salted or in brine; smoked ad val. 100% fish, whether or not cooked before or during the smoking process 03.03 Crustaceans and molluscs, whether in ad val. 100% shell or not, fresh (live or dead), chilled, frozen, salted, in brine or dried; crustaceans, in shell, simply boiled in water CHAPTER 4 Dairy Produce; Birds' Eggs; Natural Honey; Edible Products of Animal Origin, Not Elsewhere Specified or Included Notes : 1. The expression "milk" means full cream or skimmed milk, buttermilk, whey, kephir, yoghourt and similar fermented milk. AHaDSI 2. Milk and cream put up in hermetically sealed cans are regarded as preserved within the meaning of heading No. 04.02. However, milk and cream are not regarded as so preserved merely by reason of being pasteurized, sterilized or peptonised, if they are not put up in hermetically sealed cans. 04.01 Milk and cream, fresh, not concentrated or ad val. 30% sweetened 04.02 Milk and cream, preserved, concentrated or ad val. 10% sweetened 04.03 Butter: A. Butterfat (anhydrous milk fat) other than butter ad val. 10% B. Butter ad val. 70% 04.04 Cheese and curd: A. Curd ad val. 30% B. Cheese ad val. 70% 04.05 Bird's eggs and egg yolks, fresh, dried ad val. 100% or otherwise preserved, sweetened or not 04.06 Natural honey ad val. 100% 04.07 Edible products of animal origin, not ad val. 100% elsewhere specified or included CHAPTER 5 Products of Animal Origin, Not Elsewhere Specified or Included Notes : 1. This Chapter does not cover: (a) Edible products (other than guts, bladders and stomachs of animals, whole and pieces thereof, and animal blood, liquid or dried); (b) Hides or skins (including furskins) other than goods falling within heading No. 05.05, 05.06 or 05.07 (Chapter 41 or 43); (c) Animal textile materials, other than horsehair and horsehair waste (Schedule 11); or (d) Prepared knots or tufts for broom or brush making (heading No. 96.03). 2. For the purposes of heading No. 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 this Nomenclature, elephant, mammoth, mastodon, 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 and tails of equine or bovine animals. 05.01 Human hair, unworked, whether or not ad val. 100% washed or scoured; waste of human hair 05.02 Pigs', hogs' and boars' bristles or hair; ad val. 100% badger hair and other brush making hair; waste of such bristles and hair 05.03 Horsehair and horsehair waste, whether ad val. 100% or not put up on a layer or between two layers of other material 05.04 Guts, bladders and stomachs of animals, ad val. 50% (other than fish), whole and pieces thereof 05.05 Fish waste ad val. 50% 05.06 Sinews and tendons; parings and similar ad val. 30% waste, of raw hides or skins 05.07 Skins and other parts of birds, with their ad val. 100% 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 05.08 Bones and horn-cores, unworked, defatted, ad val. 100% simply prepared (but not cut to shape), treated with acid or degelatinized; powder and waste of these products 05.09 Horns, antlers, hooves, nails, claws and beaks ad val. 100% of animals, unworked or simply prepared but not cut to shape, and waste and powder of these products; whalebone and the like unworked or simply prepared but not cut to shape, and hair and waste of these products 05.10 Ivory, unworked or simply prepared but not ad val. 100% cut to shape; powder and waste of ivory 05.11 Tortoise-shell (shells and scales), unworked ad val. 100% or simply prepared but not cut to shape; claws and waste of tortoise-shell 05.12 Coral and similar substances, unworked or ad val. 100% simply prepared but not otherwise worked; shells, unworked or simply prepared but not cut to shape; powder and waste of shells 05.13 Natural sponges ad val. 100% 05.14 Ambergris, castoreum, civet and musk; ad val. 50% cantharides; bile, whether or not dried; animal products, fresh, chilled or frozen, or otherwise provisionally preserved, of a kind used in the preparation of pharmaceutical products 05.15 Animal products not elsewhere specified ad val. 50% or included; dead, animals of Chapter 1 or Chapter 3, unfit for human consumption SCHEDULE II Vegetable Products CHAPTER 6 Live Trees and Other Plants; Bulbs, Roots and the Like; Cut Flowers and Ornamental Foliage Notes : 1. This Chapter covers only live trees and goods (including seedling vegetables) of a kind commonly supplied by nursery, gardeners or florists for planting or for ornamental use; nevertheless it does not include potatoes, onions, shallots, garlic and other products of Chapter 7. 2. Any reference in heading No. 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. 06.01 Bulbs, tubers, tuberous roots, corms, ad val. 50% crowns and rhizomes, dormant, in growth or in flower 06.02 Other live plants, including trees, shrubs, ad val. 50% bushes, roots, cutting and slips 06.03 Cut flowers and flower buds of a kind ad val. 100% suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared 06.04 Foliage, branches and other parts (other ad val. 100% than flowers or buds) of trees, shrubs, bushes and other plants, and mosses, lichens and grasses, being goods of a kind suitable for bouquets or ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared CHAPTER 7 Edible Vegetables and Certain Roots and Tubers Notes : In heading Nos. 07.01, 07.02 and 07.03, the word "vegetables" is to be taken to include edible mushrooms, truffles, olives, capers, tomatoes, potatoes, salad beet-root, cucumbers, gherkins, marrows, pumpkins, aubergines, sweet peppers, fennel, parsley, chervil, tarragon, cress, sweet marjoram (Majorana hortensis or Origanum majorana), horseradish and garlic. Heading No. 07.04 covers all dried, dehydrated or evaporated vegetables of the kinds falling within headings Nos. 07.01 to 07.03, other than: (a) Dried leguminous vegetables, shelled (heading No. 07.05); (b) Ground sweet peppers (heading No. 09.04); (c) Flours of the dried leguminous vegetables of heading No. 07.05 (heading No. 11.03); (d) Flour, meal and flakes of potato (heading No. 11.05). 07.01 Vegetables, fresh or chilled ad val. 70% 07.02 Vegetables (whether or not cooked), ad val. 70% preserved by freezing 07.03 Vegetables provisionally preserved in ad val. 70% brine, in sulphur water or in other preservative solutions, but not specially prepared for immediate consumption 07.04 Dried, dehydrated or evaporated vegetables, ad val. 70% whole, cut, sliced, broken or in powder, but not further prepared 07.05 Dried leguminous vegetables, shelled, whether or not skinned or split: A. White beans and chick peas in bulk ad val. 20% container exceeding 45 kgs. gross weight B. Other ad val. 50% 07.06 Manioc, arrowroot, salep, Jerusalem artichokes, ad val. 50% sweet potatoes and other similar roots and tubers with high starch or inulin content, fresh or dried, whole or sliced; sago pith CHAPTER 8 Edible Fruit and Nuts; Peel of Melons or Citrus Fruits Notes : 1. This Chapter does not cover inedible nuts or fruits. 2. The word "fresh" is to be taken to extend to goods which have been chilled. 08.01 Dates, bananas, coconuts, Brazil nuts, ad val. 100% cashew nuts, pineapples, avocados, mangoes, guavas and mangosteens, fresh or dried, shelled or not 08.02 Citrus fruit, fresh or dried ad val. 100% 08.03 Figs, fresh or dried ad val. 100% 08.04 Grapes, fresh or dried ad val. 100% 08.05 Nuts other than those falling within heading ad val. 100% No. 08.01, fresh or dried, shelled or not 08.06 Apples, pears and quinces, fresh ad val. 100% 08.07 Stone fruit, fresh ad val. 100% 08.08 Berries, fresh ad val. 100% 08.09 Other fruit, fresh ad val. 100% 08.10 Fruit (whether or not cooked), preserved ad val. 100% by freezing, not containing added sugar 08.11 Fruit provisionally preserved (for example, ad val. 100% by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption 08.12 Fruit, dried, other than that falling within ad val. 100% heading No. 08.01, 08.02, 08.03, 08.04, or 08.05 08.13 Peel of melons and citrus fruit, fresh, ad val. 100% frozen, dried, or provisionally preserved in brine, in sulphur water or in other preservative solutions CHAPTER 9 Coffee, Tea, Mat and Spices Notes : 1. Mixtures of the products of headings Nos. 09.04 to 09.10 are to be classified as follows: (a) Mixtures of two or more of the products falling within the same heading are to be classified in that heading; (b) Mixtures of two or more of the products falling within different headings are to be classified under heading No. 09.10. The addition of other substances to the products of headings Nos. 09.04 to 09.10 (or to the mixtures referred to in paragraph (a) or (b) above) shall not affect their classification provided that the resulting mixtures retain the essential character of the goods falling in these headings. Otherwise such mixtures are not classified in this Chapter; those constituting mixed condiments or mixed seasonings are classified in heading No. 21.04. 2. This Chapter does not cover: (a) Sweet peppers, unground (Chapter 7); or (b) Cubeb pepper (Piper cubeba) and other products of heading No. 12.07. 09.01 Coffee, whether or not roasted or freed ad val. 70% of caffeine; coffee husks and skins; coffee substitutes containing coffee in any proportion 09.02 Tea ad val. 70% 09.03 Mat ad val. 100% 09.04 Pepper of the genus "Piper"; pimento of the ad val. 50% genus "Capsicum" or the genus "Pimenta" 09.05 Vanilla ad val. 50% 09.06 Cinnamon and cinnamon-tree flowers ad val. 20% 09.07 Cloves (whole fruit, cloves and stems) ad val. 20% 09.08 Nutmeg, mace and cardamoms ad val. 20% 09.09 Seeds of anise, badian, fennel, coriander, ad val. 20% cumin, caraway and juniper 09.10 Thyme, saffron and bay leaves; other spices ad val. 20% CHAPTER 10 Cereals Note : Headings in this Chapter, except heading No. 10.06, are to be taken not to apply to grains which have been ground to remove the husk or pericarp or otherwise worked. Heading No. 10.06 is to be taken to apply to unworked rice and also rice, husked, glazed, polished or broken, but not otherwise worked. 10.01 Wheat and meslin (mixed wheat and rye) ad val. 10% 10.02 Rye ad val. 20% 10.03 Barley ad val. 20% 10.04 Oats ad val. 20% 10.05 Maize ad val. 70% 10.06 Rice ad val. 70% 10.07 Buckwheat, millet, canary seed and grain ad val. 100% sorghum; other cereals CHAPTER 11 Products of the Milling Industry; Malt and Starches; Gluten; Inulin Notes : 1. This Chapter does not cover: (a) Roasted malt put up as coffee substitutes (heading No. 09.01 or 21.01); (b) Flours and meal prepared for use as infant food or for dietetic or culinary purposes of heading No. 19.02; (c) Corn flakes and other products falling within heading No. 19.05; (d) Pharmaceutical products (Chapter 30); or (e) Starches having the character of perfumery, cosmetics or toilet preparations falling within heading No. 33.06. 2. (A) Products from the milling of the cereals listed in the table below fall within this Chapter if they have, by weight on the dry product: (a) a starch content (determined by the modified Ewers polarimetric method) exceeding that indicated in Column 2; and (b) an ash content (after deduction of any added minerals) not exceeding that indicated in Column 3. Otherwise, they fall to be classified in heading No. 23.02. (B) Products falling within this Chapter under the above provisions shall be classified in heading No. 11.01 (cereal flours) if the percentage passing through a silk gauze or man-made textile 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 to be classified in heading No. 11.02. Rate of passage through a sieve with aperture of Starch Ash 315 500 Cereal Content Content microns microns (1) (2) (3) (4) (5) Wheat and rye 45% 2.5% 80% Barley 45% 3% 80% Oats 45% 5% 80% Maize and sorghum 45% 2% 90% Rice 45% 1.6% 80% Buck wheat 45% 4% 80% 11.01 Cereal Flours ad val. 30% 11.02 Cereal groats and cereal meal; other ad val. 30% worked cereal grains (for example, rolled, flaked, polished, pearled or kibbled, but not further prepared), except husked, glazed, polished or broken rice; germ of cereals, whole, rolled, flaked or ground 11.03 Flours of the leguminous vegetables ad val. 50% falling within heading No. 07.05 11.04 Flours of the fruits falling within any ad val. 50% heading in Chapter 8 11.05 Flour, meal and flakes of potato ad val. 50% 11.06 Flour and meal of sago and of manioc, ad val. 50% arrowroot, salep and other roots and tubers falling within heading No. 07.06 11.07 Malt, roasted or not ad val. 30% 11.08 Starches, Inulin A. Inulin ad val. 30% B. Other ad val. 70% 11.09 Wheat gluten, whether or not dried ad val. 70% CHAPTER 12 Oil Seeds and Oleaginous Fruit, Miscellaneous Grains, Seeds and Fruit; Industrial and Medical Plants; Straw and Fodder Notes : 1. Heading No. 12.01 is to be taken to apply, INTER ALIA, to groundnuts, soya beans, mustard seeds, oil poppy seeds and copra. It is to be taken not to apply to coconuts or other products of heading No. 08.01 or to olives (Chapter 7 or Chapter 20). 2. For the purposes of heading No. 12.03, beet seeds, grass and other herbage seeds, seeds of ornamental flowers, vegetables seeds, seeds of forest trees, seeds of fruit trees, seeds of vetches and of lupines are to be regarded as seeds of a kind used for sowing. Heading No. 12.03 is, however, to be taken not to apply to the following even if for sowing: (a) Leguminous vegetables (Chapter 7); (b) Spices and other products of Chapter 9; (c) Cereals (Chapter 10); or (d) Products falling within heading No. 12.01 or 12.07. 3. Heading No. 12.07 is to be taken to apply, INTER ALIA, to the following plants or parts thereof: basil, borage, hyssop, all species of mint, rosemary, rue, sage and wormwood. Heading No. 12.07 is, however, to be taken not to apply to: (a) Oil seeds and oleaginous fruit (heading No. 12.01); (b) Medicaments falling within Chapter 30; (c) Perfumery or toilet preparations falling within Chapter 33; or (d) Disinfectants, insecticides, fungicides, weed-killers or similar products falling within heading No. 38.11. 12.01 Oil seeds and oleaginous fruit, whole or broken: A. Soya bean ad val. 10% B. Other ad val. 70% 12.02 Flours or meals of oil seeds or oleaginous ad val. 70% fruit, non-defatted, (excluding mustard flour) 12.03 Seeds, fruit and spores, of a kind used for sowing: A. Under prior authorization of the Bureau of ad val. 10% Plant Industry as necessary, in the interest of agricultural development B. Other ad val. 70% 12.04 Sugar beet, whole or sliced, fresh, dried ad val. 70% or powdered; sugar cane 12.05 Chicory roots, fresh or dried, whole or ad val. 70% cut, unroasted 12.06 Hop cones and lupulin ad val. 30% 12.07 Plants and parts (including seeds and fruits) ad val. 30% of trees, bushes, shrubs or other plants, being goods of a kind used primarily in perfumery, in pharmacy, or for insecticidal, fungicidal or similar purposes, fresh or dried, whole, cut, crushed, ground or powdered 12.08 Locust beans, fresh or dried, whether or not ad val. 70% kibbled or ground, but not further prepared; fruit kernels and other vegetable products of a kind used primarily for human food, not falling within any other heading 12.09 Cereal straw and husks, unprepared or ad val. 70% chopped but not otherwise prepared 12.10 Mangolds, swedes, fodder roots; hay, ad val. 70% lucerne, clover, sainfoin, forage kale, lupines, vetches and similar forage products CHAPTER 13 Raw Vegetable Materials of a Kind Suitable for Use in Dyeing or in Tanning; Lacs; Gums, Resins and Other Vegetable Saps and Extracts Notes : Heading No. 13.03 is to be taken to apply, INTER ALIA, to liquorice extract and extract of pyrethrum, extract of hops, extract of aloes and opium. The heading is to be taken not to apply to: (a) Liquorice extract containing more than 10% by weight of sucrose or when put up as confectionery (heading No. 17.04); (b) Malt extract (heading No. 19.01); (c) Extracts of coffee, tea or mat (heading No. 21.02); (d) Alcoholic saps and extracts constituting beverages, and compound alcoholic preparations (known as "concentrated extracts") for the manufacture of beverages (Chapter 22); (e) Camphor, glycyrrhizin and other products of headings Nos. 29.13 and 29.41; (f) Medicaments falling within heading No. 30.03 or bloodgrouping reagents (heading No. 30.05); (g) Tanning or dyeing extracts (heading No. 32.01 or 32.04); (h) Essential oils, concretes, absolutes and resinoids (heading No. 33.01) or aqueous distillates and aqueous solutions of essential oils (heading No. 33.05); or (ij) Rubber, balata, gutta-percha or similar natural gums (heading No. 40.01). 13.01 Raw vegetable materials of a kind used ad val. 20% primarily in dyeing or in tanning 13.02 Shellac, seed lac, stick lac and other lacs, ad val. 20% natural gums, resins, gum-resins and balsams 13.03 Vegetable saps and extracts; pectin substances; pectinates and pectates; agar-agar and other mucilages and thickeners, derived from vegetable products: A. Pectin, vegetable saps and extracts; ad val. 20% bacteriological agar B. Other ad val. 50% CHAPTER 14 Vegetable Plaiting and Carving Materials; Vegetable Products Not Elsewhere Specified or Included Notes : 1. This Chapter does not cover the following products which are to be classified in Schedule XI: vegetable materials or fibres of vegetable materials of a kind used primarily in the manufacture of textiles, however prepared, or other vegetable materials which have undergone treatments so as to render them suitable for use only as textile materials. 2. Heading No. 14.01 is to be taken to apply, INTER ALIA, to split osier, reeds, bamboos and the like, to rattan cores and to drawn or split rattans. The heading is to be taken not to apply to chipwood (heading No. 44.09). 3. Heading No. 14.02 is to be taken not to apply to wood wool (heading No. 44.12). 4. Heading No. 14.03 is to be taken not to apply to prepared knots or tufts for broom or brush making (heading No. 96.03). 14.01 Vegetable materials of a kind used primarily ad val. 70% for plaiting (for example, cereal straw, cleaned, bleached or dyed, osier, reeds, rushes, rattans, bamboos, raffia and lime bark) 14.02 Vegetable materials, whether or not put up on a ad val. 70% layer or between two layers of other material, of a kind used primarily as stuffing or as padding (for example, kapok, vegetable hair and eel-grass) 14.03 Vegetable materials of a kind used primarily in ad val. 70% brushes or in brooms (for example, sorgho, piassava, couch-grass and istle), whether or not in bundles or hanks 14.04 Hard seeds, pips, hulls and nuts of a kind used for ad val. 70% carving (for example, corozo and dom) 14.05 Vegetable products not elsewhere specified ad val. 100% or included SCHEDULE III Animal and Vegetable Fats and Oils and Their Cleavage Products; Prepared Edible Fats, Animal and Vegetable Waxes CHAPTER 15 Animal and Vegetable Fats and Oils and Their Cleavage Products; Prepared Edible Fats; Animal and Vegetable Waxes Notes : 1. This Chapter does not cover: (a) Pig fat or poultry fat of heading No. 02.05; (b) Cocoa butter (fat or oil) (heading No. 18.04); (c) Greaves (heading No. 23.01) and residues of heading No. 23.04; (d) Fatty acids in an isolated state, prepared waxes, medicaments, paints, varnishes, soap, perfumery, cosmetics or toilet preparations, sulphonated oils or other goods falling within any heading in Schedule VI; or (e) Factice derived from oils (heading No. 40.02). 2. Soapstocks, oil foots and dregs, stearin, wool grease and glycerol residues are to be taken to fall in heading No. 15.17. 15.01 Lard, other pig fat and poultry fat, rendered ad val. 100% or solvent-extracted 15.02 Fats of bovine cattle, sheep or goats, ad val. 30% unrendered; rendered or solvent-extracted fats (including "premier jus") obtained from those unrendered fats 15.03 Lard stearin, oleostearin and tallow ad val. 30% stearin; lard oil, oleo oil and tallow oil, not emulsified or mixed or prepared in any way 15.04 Fats and oils, of fish and marine mammals, ad val. 30% whether or not refined 15.05 Wool grease and fatty substances derived ad val. 30% therefrom (including lanolin) 15.06 Other animal oils and fats (including ad val. 30% neat's-foot oil and fats from bones or waste) 15.07 Fixed vegetable oils, fluid or solid, crude, refined or purified: A. Linseed, soya bean, palm, tung and ad val. 20% oiticica B. Other ad val. 50% 15.08 Animal and vegetable oils, boiled, oxidized, ad val. 70% dehydrated, sulphurized, blown or polymerized by heat in vacuum or in inert gas, or otherwise modified 15.09 Degras ad val. 50% 15.10 Fatty acids; acid oils from refining; fatty alcohols: A. Stearic and oleic acids ad val. 30% B. Other ad val. 50% 15.11 Glycerol and glycerol lyes ad val. 100% 15.12 Animal or vegetable oils and fats, wholly or ad val. 70% partly hydrogenated or solidified or hardened by any other process, whether or not refined not further prepared 15.13 Margarine, imitation lard and other prepared ad val. 100% edible fats 15.14 Spermaceti, crude, pressed or refined, ad val. 50% whether or not colored 15.15 Beeswax and other insect waxes, whether ad val. 50% or not colored 15.16 Vegetable waxes, whether or not colored ad val. 50% 15.17 Residues resulting from the treatment of fatty ad val. 50% substances or animal or vegetable waxes SCHEDULE IV Prepared Foodstuffs, Beverages, Spirits and Vinegar, Tobacco CHAPTER 16 Preparations of Meat, of Fish, of Crustaceans and Molluscs Notes : This Chapter does not cover meat, meat offal, fish, crustaceans or molluscs, prepared or preserved by the processes specified in Chapters 2 and 3. 16.01 Sausages and the like, of meat, meat ad val. 100% offal or animal blood 16.02 Other prepared or preserved meat or ad val. 100% meat offal 16.03 Meat extracts and meat juices; fish extracts ad val. 100% 16.04 Prepared or preserved fish, including caviar and caviar substitutes: A. Mackerel and sardines ad val. 10% B. Other ad val. 70% 16.05 Crustaceans and molluscs, prepared or preserved: A. Squid or cuttlefish ad val. 20% B. Other ad val. 70% CHAPTER 17 Sugar and Sugar Confectionery Notes : 1. This Chapter does not cover: (a) Sugar confectionery containing cocoa (heading No. 18.06); (b) Chemically pure sugars (other than sucrose, glucose and lactose) and other products of heading No. 29.43; or (c) Medicaments and other products of Chapter 30. 2. Chemically pure sucrose, whatever its origin, is to be classified in heading No. 17.01. 17.01 Beet sugar and cane sugar, solid ad val. 70% l7.02 Other sugars, sugar syrups; artificial honey (whether or not mixed with natural honey), caramel: A. Lactose (USP grade) ad val. 10% B. Glucose ad val. 20% C. Other ad val. 70% 17.03 Molasses, whether or not decolourised ad val. 70% 17.04 Sugar confectionery not containing cocoa ad val. 100% 17.05 Flavoured or coloured sugars, syrups and ad val. 70% molasses, but not including fruit juices containing added sugar in any proportion CHAPTER 18 Cocoa and Cocoa Preparations Notes : 1. This Chapter does not cover the preparations described in heading No. 19.02, 19.08, 22.02, 22.09 or 30.03 containing cocoa or chocolate. 2. Heading No. 18.06 includes sugar confectionery containing cocoa and, subject to Note 1 of this Chapter, other food preparations containing cocoa. 18.01 Cocoa beans, whole or broken, raw or roasted ad val. 50% 18.02 Cocoa shells, husks, skins and waste ad val. 50% 18.03 Cocoa paste (in bulk or in block), whether ad val. 100% or not defatted 18.04 Cocoa butter (fat or oil) ad val. 100% 18.05 Cocoa powder, unsweetened ad val. 100% 18.06 Chocolate and other food preparations ad val. 100% containing cocoa CHAPTER 19 Preparations of Cereals, Flour or Starch; Pastry-Cooks' Products Notes : 1. This Chapter does not cover: (a) Preparations of flour, starch, or malt extract, of a kind used as infant food or for dietetic or culinary purposes, containing 50% or more by weight of cocoa (heading No. 18.06); (b) Biscuits or other articles made from flour or from starch, specially prepared for use as animal feeding stuffs (heading No. 23.07); or (c) Medicaments and other products of Chapter 30. 2. In this Chapter the expression "flour" includes the flour of fruits or of vegetables, and products of such flour are to be classified with similar products of cereal flour. 19.01 Malt extract ad val. 50% 19.02 Preparations of flour, meal, starch or ad val. 30% malt extract of a kind used as infant food or for dietetic or culinary purposes, containing less than 50% by weight of cocoa 19.03 Macaroni, spaghetti and similar products ad val. 100% 19.04 Tapioca and sago; tapioca and sago ad val. 100% substitutes obtained from potato or other starches 19.05 Prepared foods obtained by the swelling ad val. 100% or roasting of cereals or cereal products (puffed rice, corn flakes and similar products) 19.06 Communion wafers, empty sachets of a kind ad val. 100% suitable for pharmaceutical use, sealing wafers, rice paper and similar products 19.07 Bread, ships' biscuits and other ordinary ad val. 100% bakers' wares, not containing added sugar, honey, eggs, fats, cheese or fruit 19.08 Pastry, biscuits, cakes and other fine ad val. 100% bakers' ware, whether or not containing cocoa in any proportion CHAPTER 20 Preparations of Vegetables, Fruit or Other Parts of Plants Notes : 1. This Chapter does not cover: (a) Vegetables or fruit, prepared or preserved by the processes specified in Chapters 7 and 8; or (b) Fruit jellies, fruit pastes or the like in the form of sugar confectionery (heading No. 17.04) or chocolate confectionery (heading No. 18.06). 2. The vegetables of headings Nos. 20.01 and 20.02 are those which fall in heading Nos. 07.01 to 07.05 when imported in the states provided for in those headings. 3. Edible plants, parts of plants and roots of plants conserved in syrup (for example, ginger and angelica) are to be classified with the preserved fruit falling under heading No. 20.06; roasted ground-nuts are also to be classified in heading No. 20.06. 4. Tomato juice the dry weight content of which is 7% or more is to be classified under heading No. 20.02. 20.01 Vegetables and fruit, prepared or preserved ad val. 100% by vinegar or acetic acid, with or without sugar, whether or not containing salt, spices or mustard 20.02 Vegetables prepared or preserved otherwise than by vinegar or acetic acid: A. Tomato paste ad val. 20% B. Other ad val. 100% 20.03 Fruits preserved by freezing, containing added sugar ad val. 100% 20.04 Fruit, fruit-peel and parts of plants, ad val. 100% preserved by sugar (drained, glace or crystallized) 20.05 Jams, fruit jellies, marmalades, fruit puree ad val. 100% and fruit pastes, being cooked preparations, whether or not containing added sugar 20.06 Fruit otherwise prepared or preserved, ad val. 100% whether or put containing added sugar or spirit 20.07 Fruit juices (including grape must) and vegetables juices, whether or not containing added sugar, but unfermented and not containing spirit: A. Concentrates ad val. 30% B. Other ad val. 100% CHAPTER 21 Miscellaneous Edible Preparations Notes : 1. This Chapter does not cover: (a) Mixed vegetables of heading No. 07.04; (b) Roasted coffee substitutes containing coffee in any proportion (heading No. 09.01); HaTSDA (c) Spices and other products of headings No. 09.04 to 09.10; or (d) Yeast put up as a medicament and other products of heading No. 30.03. 2. Extracts of the substitutes referred to in Note 1 (b) above are to be classified in heading No. 21.02. 3. For the purposes of heading No. 21.05, the expression "homogenized composite food preparations" means preparations of a kind used as infant food or for dietetic purposes, consisting of a finely homogenized mixture of two or more basic ingredients such as meat (including meat offal), fish, vegetable and fruit. For the application of the definition, no account is to be taken of small quantities of any ingredients which may be added to the mixture for seasoning, preservation or other purposes. Such preparations may contain a small quantity of visible pieces of ingredients other than meat, meat offal or fish. 21.01 Roasted chicory and other roasted coffee ad val. 100% substitutes; extracts, essences and concentrates thereof 21.02 Extracts, essences or concentrates, of ad val. 100% coffee, tea or mat; preparations with a basis of those extracts, essences or concentrates 21.03 Mustard flour and prepared mustard ad val. 100% 21.04 Sauces; mixed condiments and mixed seasonings ad val. 100% 21.05 Soups and broths, in liquid, solid or powder ad val. 100% form; homogenized composite food preparations 21.06 Natural yeasts (active or inactive); prepared baking powders: A. Inactive natural yeast ad val. 50% B. Other ad val. 100% 21.07 Food preparations not elsewhere specified or included: A. Non-alcoholic composite concentrates ad val. 30% for making beverages; cheese flavoring powder B. Other ad val. 100% CHAPTER 22 Beverages, Spirits and Vinegar Notes : 1. This Chapter does not cover: (a) Sea water (heading No. 25.01); (b) Distilled and conductivity water and water of similar purity (heading No. 28.58); (c) Acetic acid of a concentration exceeding 10% by weight of acetic acid (heading No. 29.14); (d) Medicaments of heading No. 30.03; or (e) Perfumery or toilet preparations (Chapter 33). 2. For the purposes of headings Nos. 22.08 and 22.09, the alcoholic strength is to be taken to be that shown on test by Gay Lussac's hydrometer at a temperature of 15C. 22.01 Waters, including spa waters and aerated ad val. 100% waters, ice and snow 22.02 Lemonade, flavored spa waters and flavoured ad val. 100% aerated waters, and other non-alcoholic beverages, not including fruit and vegetables juices falling within heading No. 20.07 22.03 Beer made from malt ad val. 100% 22.04 Grape must, in fermentation or with ad val. 100% fermentation arrested otherwise than by addition of alcohol 22.05 Wine of fresh grapes; grape must with ad val. 100% fermentation arrested by the addition of alcohol 22.06 Vermouths, and other wines of fresh grapes ad val. 100% flavoured with aromatic extracts 22.07 Other fermented beverages (for example, ad val. 100% cider, perry and mead) 22.08 Ethyl alcohol or neutral spirits, undenatured, ad val. 100% of a strength of 80 or higher; denatured spirits (including ethyl alcohol and neutral spirits) of any strength 22.09 Spirits (other than those of heading No. 22.08); ad val. 100% liqueurs and other spirituous beverages; compound alcoholic preparations (known as concentrated extracts) for the manufacture of beverages 22.10 Vinegar and substitutes for vinegar ad val. 100% CHAPTER 23 Residues and Waste from the Food Industries; Prepared Animal Fodder 23.01 Flours and meals, of meat, offals, fish, ad val. 10% crustaceans or molluscs, unfit for human consumption; greaves 23.02 Bran, sharps and other residues derived ad val. 10% from the sifting, milling or working of cereals or leguminous vegetables 23.03 Beet-pulp, bagasse and other waste of ad val. 10% sugar manufacture; brewing and distilling dregs and waste; residues of starch manufacture and similar residues 23.04 Oil-cake and other residues (except dregs) resulting from the extraction of vegetable oils: A. Soya bean meal, rapeseed meal, sunflower ad val. 10% meal, cotton seed meal, peanut meal, and safflower seed meal B. Other ad val. 100% 23.05 Wine lees; argol ad val. 30% 23.06 Products of vegetable origin of a kind ad val. 30% used for animal food, not elsewhere specified or included 23.07 Sweetened forage; other preparations of a ad val. 50% kind used in animal feeding CHAPTER 24 Tobacco 24.01 Unmanufactured tobacco; tobacco refuse: A. Leaf tobacco wrapper ad val. 30% B. Other ad val. 100% 24.02 Manufactured tobacco; tobacco extracts and essences: A. Homogenized sheet or foil; tobacco ad val. 30% extracts, tobacco lyes and tobacco sauces; tobacco flour and tobacco powder B. Other ad val. 100% SCHEDULE V Mineral Products CHAPTER 25 Salt; Sulphur; Earths and Stone; Plastering Materials, Lime and Cement Notes : 1. Except where the context otherwise requires, the headings of this Chapter are to be taken to apply only to goods which are in the crude state, or which have been washed (even with chemical substances eliminating the impurities without changing the structure of the product), crushed, ground, powdered, levigated, sifted, screened, concentrated by flotation, magnetic separation or other mechanical or physical processes (not including crystallization) but not calcined or subjected to any further process other than a process specially mentioned in any heading in respect of the goods described therein. STIcEA 2. This Chapter does not cover: (a) Sublimed sulphur, precipitated sulphur or colloidal sulphur (heading No. 28.02); (b) Ferrous earth colours, containing 70% or more by weight of combined iron evaluated as Fe 2 O 3 (heading No. 28.23); (c) Medicaments and other products of Chapter 30; (d) Perfumery, cosmetics or toilet preparations of heading No. 33.06; (e) Road and paving setts, curbs and flagstones (heading No. 68.01), mosaic cubes (heading No. 68.02) and roofing, facing and damp course slates (heading No. 68.03); (f) Precious or semi-precious stones; (heading No. 71.02); (g) Cultured sodium chloride crystals (other than optical elements) weighing not less than 2.5 gr. each, of heading No. 38.19; optical elements of sodium chloride (heading No. 90.01); or (h) Writing or drawing chalks, tailors' or billiards' chalks (heading No. 98.05). 25.01 Common salt (including rock salt, sea salt and table salt); pure sodium chloride, salt liquors; sea water: A. Under prior joint authorization of the ad val. 10% Tariff Commission and the Board of Investments B. Other ad val. 50% 25.02 Unroasted iron pyrites ad val. 20% 25.03 Sulphur of all kinds, other than sublimed ad val. 10% sulphur, precipitated sulphur and colloidal sulphur 25.04 Natural graphite ad val. 10% 25.05 Natural sands of all kinds, whether or not ad val. 10% colored, other than metal-bearing sands falling within heading No. 26.01 25.06 Quartz (other than natural sands); quartzite, ad val. 10% including quartzite not further worked than roughly split, roughly squared or squared by sawing 25.07 Clay (for example, kaolin and bentonite), ad val. 10% andalusite, kyanite and sillimanite, whether or not calcined, but not including expanded clays falling within heading No. 68.07; mullite; chamotte and Dinas earths 25.08 Chalk ad val. 10% 25.09 Earth colours, whether or not calcined ad val. 10% or mixed together; natural micaceous iron oxides 25.10 Natural calcium phosphates, natural ad val. 10% aluminum calcium phosphates, apatite and phosphatic chalk 25.11 Natural barium sulphate (barytes), natural ad val. 10% barium carbonate (witherite), whether or not calcined, other than barium oxide 25.12 Siliceous fossil meals and similar siliceous ad val. 10% earths (for example, kieselguhr, tripolite or diatomite), whether or not calcined, of an apparent specific gravity of one or less 25.13 Pumice stone; emery, natural corundum, ad val. 10% natural garnet and other natural abrasives, whether or not heat-treated 25.14 Slate, including slate not further worked ad val. 10% than roughly split, roughly squared or squared by sawing 25.15 Marble, travertine, ecaussine and other ad val. 50% calcareous monumental and building stone of an apparent specific gravity of 2.5 or more and alabaster, including such stone not further worked than roughly split, roughly squared or squared by sawing 25.16 Granite, porphyry, basalt, sandstone and other ad val. 50% monumental and building stone, including such stone not further worked than roughly split, roughly squared or squared by sawing 25.17 Pebbles and crushed or broken stone (whether or not heat-treated), gravel, macadam and tarred macadam, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballasts; flint and shingle, whether or not heat-treated; granules and chippings (whether or not heat-treated) and powder of stones falling within heading No. 25.15 or 25.16: A. White pebbles when imported by ad val. 10% ceramic manufacturers B. Other ad val. 50% 25.18 Dolomite, whether or not calcined, ad val. 10% including dolomite not further worked than roughly split, roughly squared or squared by sawing; agglomerated dolomite (including tarred dolomite) 25.19 Natural magnesium carbonate (magnesite) ad val. 10% whether or not calcined, other than magnesium oxide 25.20 Gypsum; anhydrite; calcined gypsum, and plasters with a basis of calcium sulphate, whether or not coloured, but not including plasters specially prepared for use in dentistry: A. Articles not included in subheading B hereof ad val. 10% B. Gypsum ad val. 20% 25.21 Limestone flux and calcareous stone, commonly ad val. 10% used for the manufacture of lime or cement 25.22 Quicklime, slaked lime and hydraulic lime, ad val. 50% other than calcium oxide and hydroxide 25.23 Portland cement, cement fondu, slag cement, supersulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinker: A. Clinker for white cement ad val. 10% B. Other ad val. 50% 25.24 Asbestos ad val. 20% 25.25 Meerschaum (whether or not in polished ad val. 50% pieces) and amber; agglomerated meerschaum and agglomerated amber, in plates, rods, sticks or similar forms, not worked after moulding; jet 25.26 Mica, including splittings; mica waste ad val. 20% 25.27 Natural steatite, including natural steatite not further worked than roughly split, roughly squared or squared by sawing; talc: A. Talc ad val. 10% B. Other ad val. 20% 25.28 Natural cryolite and natural chiolite ad val. 20% 25.29 Natural arsenic sulphides ad val. 20% 25.30 Crude natural borates and concentrates ad val. 20% thereof (calcined or not), but not including borates separated from natural brine; crude natural boric acid containing not more than 85% of H3BO3 calculated on the dry weight 25.31 Feldspar, leucite, nepheline and nepheline ad val. 20% syenite; flourspar 25.32 Strontianite (whether or not calcined), other ad val. 20% than strontium oxide; mineral substances not elsewhere specified or included; broken pottery CHAPTER 26 Metallic Ores, Slag and Ash Notes : 1. This Chapter does not cover: (a) Slag and similar industrial waste prepared as macadam (heading No. 25.17); (b) Natural magnesium carbonate (magnesite), whether or not calcined (heading No. 25.19); (c) Basic slag of Chapter 31; (d) Slag wool, rock wool or similar mineral wools (heading No. 68.07); (e) Goldsmiths', silversmiths' and jewellers' sweepings, residues, lemels and other waste and scrap, of precious metal (heading No. 71.11); or (f) Copper, nickel or cobalt mattes produced by any process of smelting (Schedule XV). 2. For the purposes of heading No. 26.01, the term "metallic ores" means minerals of mineralogical species actually used in the metallurgical industry for the extraction of mercury, of the metals of heading No. 28.50 or of the metals of Schedule XIV or XV, even if they are intended for non-metallurgical purposes. The heading does not, however, include minerals which have been submitted to processes not normal to the metallurgical industry. 3. Heading No. 26.03 is to be taken to apply only to 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. 26.01 Metallic ores and concentrates and roasted ad val. 10% iron pyrites 26.02 Slag, dross, scalings and similar waste from ad val. 10% the manufacture of iron or steel 26.03 Ash and residues (other than from the ad val. 10% manufacture of iron or steel), containing metals or metallic compounds 26.04 Other slag and ash, including kelp ad val. 10% CHAPTER 27 Mineral Fuels, Mineral Oils and Products of Their Distillation; Bituminous Substances; Mineral Waxes Notes : 1. This Chapter does not cover: (a) Separate chemically defined organic compounds, other than chemically pure methane and propane which are to be classified in heading No. 27.11; (b) Medicaments falling within heading No. 30.03; or (c) Mixed unsaturated hydrocarbons falling within heading Nos. 33.01, 33.02, 33.04 or 38.07. 2. Heading No. 27.07 is to be taken to include products similar to those obtained by the distillation of high temperature coal tar but which are obtained by the distillation of low temperature coal tar or other mineral tars, by processing petroleum or by any other process, provided that the weight of the aromatic constituents exceeds that of the non-aromatic constituents. cEHSTC 3. References in heading No. 27.10 to petroleum oils and oils obtained from bituminous minerals are to be taken to include not only petroleum oils and oils obtained from bituminous minerals but also similar oils, as well as those consisting of mixed unsaturated hydrocarbons, obtained by any process, provided that the weight of the non-aromatic constituents exceeds that of the aromatic constituents. 4. Heading No. 27.13 is to be taken to include not only paraffin wax and the other products specified therein, but also similar products obtained by synthesis or by other processes. 27.01 Coal; briquettes, ovoids and similar solid ad val. 10% fuels manufactured from coal 27.02 Lignite, whether or not agglomerated ad val. 10% 27.03 Peat (including peat litter), whether or ad val. 10% not agglomerated 27.04 Coke and semi-coke of coal, of lignite ad val. 10% or of peat 27.05 Retort carbon; coal gas, water gas, producer ad val. 10% gas and similar gases 27.06 Tar distilled from coal, from lignite or from ad val. 10% peat, and other mineral tars, including partially distilled tars and blends of pitch with creosote oils or with other coal tar distillation products 27.07 Oils and other products of the distillation of ad val. 10% high temperature coal tar; similar products as defined in Note 2 to this Chapter 27.08 Pitch and pitch coke, obtained from coal tar ad val. 10% or from other mineral tars 27.09 Petroleum oils and oils obtained from bituminous minerals, crude: A. For use as fuel oils for the generation ad val. 10% of electric power and for the manufacture of "city gas" B. Other ad val. 20% 27.10 Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing not less than 70% by weight of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations: A. Articles not included in subheading ad val. 30% B or C hereof B. Lubricating oil, including lubricating ad val. 20% oil basestock, when imported with prior joint authorization by the Board of Investments, Tariff Commission and the Oil Industry Commission; heavy oils, gas oils, fuel oils, aviation gasoline, white spirit and naphtha C. Lubricating oil, including lubricating oil ad val. 50% basestock, except when imported with joint prior authorization by the Board of Investments, Tariff Commission and the Oil Industry Commission 27.11 Petroleum gases and other gaseous hydrocarbons ad val. 20% 27.12 Petroleum jelly ad val. 20% 27.13 Paraffin wax, micro-crystalline wax, slack wax, ad val. 20% ozokerite, lignite wax, peat wax and other mineral waxes, whether or not coloured 27.14 Petroleum bitumen, petroleum coke and other ad val. 20% residues of petroleum oils or of oils obtained from bituminous minerals 27.15 Bitumen and asphalt, natural; bituminous shale, ad val. 20% asphaltic rock and tar sands 27.16 Bituminous mixtures based on natural asphalt, ad val. 20% on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cutbacks) SCHEDULE VI Products of the Chemical and Allied Industries Notes : 1. (a) Goods (other than radioactive ores) answering to a description in heading No. 28.50 or 28.51 are to be classified in those headings and in no other heading of the Nomenclature. (b) Subject to paragraph (a) above, goods answering to a description in heading No. 28.49 or 28.52 are to be classified in those headings and in no other heading of this Schedule. 2. Subject to Note 1 above, goods classifiable within heading No. 30.03, 30.04, 30.05, 32.09, 33.06, 35.06, 37.08 or 38.11 by reason of being put up in measured doses or for sale by retail are to be classified in those headings and in no other heading of the Nomenclature. CHAPTER 28 Inorganic Chemicals; Organic and Inorganic Compounds of Precious Metals, of Rare Earth Metals, of Radio-Active Elements and of Isotopes Notes : 1. Except where their context or these notes otherwise require, the headings of this Chapter are to be taken to apply only to: (a) Separate chemical elements and separate chemically defined compounds, whether or not containing impurities; (b) Products mentioned in (a) above dissolved in water; (c) 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 some types of use rather than for general use; (d) The products mentioned in (a), (b), or (c) above with an added stabilizer 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 some types of use rather than for general use. 2. In addition to dithionites stabilized with organic substances and to sulphoxylates (heading No. 28.36), carbonates and percarbonates of inorganic bases (heading No. 28.42), cyanides and complex cyanides of inorganic bases (heading No. 28.43), fulminates, cyanates and thiocyanates, of inorganic bases (heading No. 28.44), organic products included in headings Nos. 28.49 to 28.52 and metal and non-metal carbides (heading No. 28.56), only the following compounds of carbon are also to be classified in the present Chapters: (a) Oxides of carbon; hydrocyanic, fulminic, isocyanic, thiocyanic and other simple or complex cyanogen acids (heading No. 28.13); (b) Oxyhalides of carbon (heading No. 28.14); (c) Carbon disulphide (heading No. 28.15); (d) Thiocarbonates, selenocarbonates, tellurocarbonates, selenocyanates, tellurocyanates, tetrathiocyanato-diamminochromates (reineckates) and other complex cyanates, of inorganic bases (heading No. 28.48); (e) Solid hydrogen peroxide (heading No. 28.54), carbon oxysulphide, thiocarbonyl halides, cyanogen, cyanogen halides and cyanamide and its metallic derivatives (heading No. 28.58) other than calcium cyanamide containing not more than 25% by weight of nitrogen, calculated on the dry anhydrous product (Chapter 31). SDHCac 3. This Chapter does not cover: (a) Sodium chloride or other mineral products falling within Schedule V; (b) Organo-inorganic compounds other than those mentioned in Note 2 above; (c) Products mentioned in Note 1, 2, 3 or 4 of Chapter 31; (d) Inorganic products of a kind used as luminophores, falling within heading No. 32.07; (e) Artificial graphite (heading No. 38.01); products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades, of heading No. 38.17; ink removers put up in packings for sale by retail, of heading No. 38.19; cultured crystals (other than optical elements) weighing not less than 2.5 grams each, of magnesium oxide or of the halides of the alkali or of the alkaline-earth metals, of heading No. 38.19; (f) Precious or semi-precious stones (natural, synthetic or reconstructed) or dust or powder of such stones (headings Nos. 71.02 to 71.04), and precious metals falling within Chapter 71; (g) The metals, whether or not chemically pure, falling within any heading of Schedule XV; or (h) Optical elements, for example, of magnesium oxide or of the halides of the alkali or of the alkaline-earth metals (heading No. 90.01). 4. Chemically defined complex acids consisting of a non-metal acid falling within sub-Chapter II and a metallic acid falling within sub-Chapter IV are to be classified in heading No. 28.13. 5. Headings Nos. 28.29 to 28.48 inclusive are to be taken to apply only to metallic or ammonium salts or peroxy-salts. Except where the context otherwise requires, double or complex salts are to be classified in heading No. 28.48. 6. Heading No. 28.50 is to be taken to apply only to: (a) The following fissile chemical elements and isotopes: natural uranium and uranium isotopes 233 and 235, plutonium and plutonium isotopes; (b) The following radio-active chemical elements: technetium, promethium, polonium, astatine, radon, francium, radium, actinium, protactinium, neptunium, americium and other elements of higher atomic number; (c) All other radio-active isotopes, natural or artificial, including those of the precious metals and of the base metals of Schedules XIV and XV; (d) Compounds, inorganic or organic, of these elements or isotopes, whether or not chemically defined and whether or not mixed together; (e) Alloys (other than ferro-uranium), dispersions and cermets, containing any of these elements or isotopes or their inorganic or organic compounds; (f) Nuclear reactor cartridges, spent or irradiated. The term "isotopes" mentioned above and in headings Nos. 28.50 and 28.51 includes "enriched isotopes", but does not include chemical elements which occur in nature as pure isotopes nor uranium depleted in U 235. 7. Heading No. 28.55 is to be taken to include ferro-phosphorus containing 15% or more by weight of phosphorous and phosphor copper containing more than 8% by weight of phosphorus. TIAEac 8. Chemical elements (for example, silicon and selenium) doped for use in electronics are to be classified in the present 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 No. 38.19. I Chemical Elements 28.01 Halogens (fluorine, chlorine, bromine and iodine): A. Flourine, bromine and iodine ad val. 20% B. Other ad val. 70% 28.02 Sulphur, sublimed or precipitated; colloidal sulphur ad val. 10% 28.03 Carbon (including carbon black): A. Articles not included in subheading B hereof ad val. 20% B. Carbon black ad val. 50% 28.04 Hydrogen, rare gases and other non-metals: A. Articles not included in subheading B hereof ad val. 10% B. Hydrogen and oxygen ad val. 30% 28.05 Alkali and alkaline-earth metals; rare earth ad val. 20% metals, yttrium and scandium and intermixtures or inter-alloys thereof; mercury II Inorganic Acids and Oxygen Compounds of Non-Metals 28.06 Hydrochloric acid and chlorosulphuric acid ad val. 30% 28.07 Sulphur dioxide ad val. 20% 28.08 Sulphuric acid; oleum ad val. 30% 28.09 Nitric acid, sulphonitric acids ad val. 10% 28.10 Phosphorous pentoxide and phosphoric ad val. 10% acids (meta-, ortho- and pyro-) 28.11 Arsenic trioxide, arsenic pentoxide and ad val. 10% acids of arsenic 28.12 Boric oxide and boric acid ad val. 10% 28.13 Other inorganic acids and oxygen compounds ad val. 20% of non-metals (excluding water) III Halogen and Sulphur Compounds of Non-Metals 28.14 Halides, oxyhalides and other halogen ad val. 10% compounds of non-metals 28.15 Sulphides of non-metals; phosphorus trisulphide ad val. 10% IV Inorganic Bases and Metallic Oxides, Hydroxides and Peroxides 28.16 Ammonia, anhydrous or in aqueous solution ad val. 10% 28.17 Sodium hydroxides (caustic soda); potassium hydroxide (caustic potash); peroxides of sodium or potassium: A. Peroxides of sodium and potassium and ad val. 10% solid potassium hydroxide B. Other ad val. 30% 28.18 Oxides, hydroxides and peroxides, of strontium, ad val. 20% barium or magnesium 28.19 Zinc oxide and zinc peroxides ad val. 20% 28.20 Aluminum oxide and hydroxide; artificial corundum: A. Hydrated alumina powder ad val. 10% B. Other ad val. 20% 28.21 Chromium oxides and hydroxides ad val. 20% 28.22 Manganese oxides ad val. 20% 28.23 Iron oxides and hydroxides; earth colours ad val. 20% containing 70% or more by weight of combined iron evaluated as Fe2O3 28.24 Cobalt oxides and hydroxides ad val. 20% 28.25 Titanium oxides ad val. 20% 28.26 Tin oxides (stannous oxide and stannic oxide) ad val. 20% 28.27 Lead oxides; red lead and orange lead ad val. 30% 28.28 Hydrazine and hydroxylamine and their inorganic ad val. 20% salts; other inorganic bases and metallic oxides, hydroxides and peroxides V Metallic Salts and Peroxysalts, of Inorganic Acids 28.29 Fluorides; fluorosilicates, fluoroborates ad val. 10% and other complex flourine salts 28.30 Chlorides and oxychlorides: A. Articles not included in subheading B hereof ad val. 10% B. Calcium chloride and ammonium chloride, ad val. 50% commercial 28.31 Chlorites and hypochlorites: A. Articles not included in subheading B hereof ad val. 10% B. Calcium hypochlorite (chloride of lime) ad val. 50% 28.32 Chlorates and perchlorates ad val. 10% 28.33 Bromides, oxybromides, bromates and ad val. 10% perbromates and hypobromites 28.34 Iodides, oxyiodides, iodates and periodates ad val. 10% 28.35 Sulphides; polysulphides ad val. 10% 28.36 Dithionites, including those stabilized ad val. 10% with organic substances; sulphoxylates 28.37 Sulphites and thiosulphates ad val. 10% 28.38 Sulphates (including alums) and persulphates: A. Articles not included in subheading B hereof ad val. 10% B. Aluminum sulphate, commercial ad val. 20% 28.39 Nitrites and nitrates ad val. 10% 28.40 Phosphites, hypophosphites and phosphates: A. Articles not included in subheading B hereof ad val. 10% B. Sodium tripolyphosphates ad val. 30% 28.41 Arsenites and arsenates ad val. 10% 28.42 Carbonates and percarbonates; commercial ad val. 10% ammonium carbonate containing ammonium carbamate 28.43 Cyanides and complex cyanides ad val. 10% 28.44 Fulminates, cyanates and thiocyanates ad val. 10% 28.45 Silicates; commercial sodium and potassium silicates ad val. 30% 28.46 Borates and perborates ad val. 10% 28.47 Salts of metallic acids (for example, chromates, ad val. 10% permanganates, stannates) 28.48 Other salts and peroxysalts of inorganic acids, ad val. 10% but not including azides VI Miscellaneous 28.29 Fluorides; fluorosilicates, fluoroborates ad val. 10% and other complex flourine salts 28.30 Chlorides and oxychlorides: A. Articles not included in subheading B hereof ad val. 10% B. Calcium chloride and ammonium chloride, ad val. 50% commercial 28.31 Chlorites and hypochlorites: A. Articles not included in subheading B hereof ad val. 10% B. Calcium hypochlorite (chloride of lime) ad val. 50% 28.32 Chlorates and perchlorates ad val. 10% 28.33 Bromides, oxybromides, bromates and ad val. 10% perbromates and hypobromites 28.34 Iodides, oxyiodides, iodates and periodates ad val. 10% 28.35 Sulphides; polysulphides ad val. 10% 28.36 Dithionites, including those stabilized ad val. 10% with organic substances; sulphoxylates 28.37 Sulphites and thiosulphates ad val. 10% 28.38 Sulphates (including alums) and persulphates: A. Articles not included in subheading B hereof ad val. 10% B. Aluminum sulphate, commercial ad val. 20% 28.39 Nitrites and nitrates ad val. 10% 28.40 Phosphites, hypophosphites and phosphates: A. Articles not included in subheading B hereof ad val. 10% B. Sodium tripolyphosphates ad val. 30% 28.41 Arsenites and arsenates ad val. 10% 28.42 Carbonates and percarbonates; commercial ad val. 10% ammonium carbonate containing ammonium carbamate 28.43 Cyanides and complex cyanides ad val. 10% 28.44 Fulminates, cyanates and thiocyanates ad val. 10% 28.45 Silicates; commercial sodium and potassium silicates ad val. 30% 28.46 Borates and perborates ad val. 10% 28.47 Salts of metallic acids (for example, chromates, ad val. 10% permanganates, stannates) 28.48 Other salts and peroxysalts of inorganic acids, ad val. 10% but not including azides CHAPTER 29 Organic Chemicals Notes : 1. Except where the context otherwise requires, the headings of this Chapter are to be taken to 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 stereo-isomers), whether or not saturated (Chapter 27); (c) The products of headings Nos. 29.38 to 29.42 inclusive, or the sugar ethers and sugar esters, and their salts, of heading No. 29.43, or the products of heading No. 29.44, whether or not chemically defined; (d) Products mentioned in (a), (b) or (c) above dissolved in water; (e) 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 some types of use rather than for general use; (f) The products mentioned in (a), (b), (c), (d) or (e) above with an added stabilizer 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 some types of use rather than for general use; ESITcH (h) Diazonium salts, arylides used as couplers for these salts, and fast bases for azoic dyes, diluted to standard strengths. 2. This Chapter does not cover: (a) Goods falling within heading No. 15.04 or glycerol (heading No. 15.11); (b) Ethyl alcohol (heading No. 22.08 or 22.09); (c) Methane and propane (heading No. 27.11); (d) The compounds of carbon mentioned in Note 2 of Chapter 28; (e) Urea (heading No. 31.02 or 31.05 as the case may be); (f) Colouring matter of vegetable or animal origin (heading No. 32.04); synthetic organic dyestuffs (including pigment dyestuffs), synthetic organic products of a kind used as luminophores and products of the kind known as optical bleaching agents substantive to the fibre and natural indigo (heading No. 32.05) and dyes or other colouring matter put up in forms or packings of a kind sold by retail (heading 32.09); (g) Metaldehyde, hexamethylenetetramine and similar substances put up in forms (for example, tablets, sticks or similar forms) for use as fuels, and liquid fuels of a kind used in mechanical lighters in containers of a capacity not exceeding 300 cu. cm. (heading No. 36.08); (h) Products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades, of heading No. 38.17; ink removers put up in packings for sale by retail, of heading No. 38.19; or (ij) Optical elements, for example, of ethylenediamine tartrate (heading No. 90.01). 3. Goods which could be included in two or more of the headings of this Chapter are to be classified in the latest of those headings. 4. In headings Nos. 29.03 to 29.05, 29.07 to 29.10 and 29.12 to 29.21 inclusive, any reference to halogenated, sulphonated, nitrated or nitrosated derivatives is to be taken to include a reference to any combinations of these derivatives (for example, sulphohalogenated, nitrohalogenated, nitrosulfonated and nitrosulphohalogenated derivatives). Nitro and nitroso groups are not to be taken as nitrogen-functions for the purpose of heading No. 29.30. 5. (a) The esters of acid-function organic compounds falling within 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 placed last in the sub-Chapters. (b) Esters of ethyl alcohol or glycerol with acid-function organic compounds of sub-Chapters I to VII are to be classified with the corresponding acid-function compounds. (c) The salts of the esters referred to in paragraph (a) or (b) above with inorganic bases are to be classified with the corresponding esters. (d) The salts of other acid- or phenol-function organic compounds falling within sub-Chapters 1 to 7 within organic bases are to be classified with the corresponding acid- or phenol-function organic compounds. (e) Halides of carboxylic acids are to be classified with the corresponding acids. 6. The compounds of headings Nos. 29.31 to 29.34 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, mercury or lead) directly linked to carbon atoms. Heading No. 29.31 (organo-sulfur compounds) and heading 29.34 (other organo-inorganic compounds) are to be taken not to include sulphonated or halogenated derivatives (including compound derivatives) which, apart from hydrogen, oxygen and nitrogen, only have directly linked to carbon the atoms of sulphur and of halogens which give them their nature of sulphonated or halogenated derivatives (or compound derivatives). TDCaSE 7. Heading No. 29.35 (heterocyclic compounds) is to be taken not to include internal ethers, internal hemiacetals, methylene ethers of orthodihydric phenols, epoxides with three or four member rings, cyclic acetals, cyclic polymers or aldehydes, of thioaldehydes or of aldimines, anhydrides of polybasic acids, cyclic esters of polyhydric alcohols with polybasic acids, cyclic ureides and cyclic thioureides, imides of polybasic acids, hexamethylenetetramine and trimethylenetrinitramine. I. Hydrocarbons and Their Halogenated, Sulphonated, Nitrated or Nitrosated Derivatives 29.01 Hydrocarbons ad val. 10% 29.02 Halogenated derivatives of hydrocarbons ad val. 10% 29.03 Sulphonated, nitrated or nitrosated derivatives ad val. 10% of hydrocarbons II. Alcohols and Their Halogenated, Sulphonated, Nitrated or Nitrosated Derivatives 29.04 Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives: A. Articles not included in subheading B hereof ad val. 10% B. Methanol ad val. 50% 29.05 Cyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives: A. Articles not included in subheading B hereof ad val. 10% B. Menthol ad val. 50% III. Phenols, Phenol-Alcohols, and Their Halogenated, Sulphonated, Nitrated or Nitrosated Derivatives 29.06 Phenols and phenol-alcohols ad val. 10% 29.07 Halogenated, sulphonated, nitrated or nitrosated ad val. 10% derivatives of phenols or phenol-alcohols IV. Ethers, Alcohol Peroxides, Ether Peroxides, Epoxides with a Three or Four Member Ring, Acetals and Hemiacetals, and Their Halogenated, Sulphonated, Nitrated or Nitrosated Derivatives 29.08 Ethers, ether-alcohols, ether-phenols, ether- ad val. 10% alcohol-phenols, alcohol peroxides, and ether peroxides, and their halogenated, sulphonated, nitrated or nitrosated derivatives 29.09 Epoxides, epoxyalcohols, epoxyphenols and ad val. 10% epoxyethers, with a three or four member ring, and their halogenated, sulphonated, nitrated or nitrosated derivatives 29.10 Acetals and hemiacetals and single or ad val. 10% complex oxygen-function acetals and hemiacetals, and their halogenated, sulphonated, nitrated or nitrosated derivatives V. Aldehyde-Function Compounds 29.11 Aldehydes, aldehyde-alcohols, aldehyde-ethers, ad val. 10% aldehyde-phenols and other single or complex oxygen-function aldehydes; cyclic polymers of aldehydes; paraformaldehyde 29.12 Halogenated, sulphonated, nitrated or nitrosated ad val. 10% derivatives of products falling within heading No. 29.11 VI. Ketone-Function Compounds and Quinone-Function Compounds 29.13 Ketones, ketone-alcohols, ketone-phenols, ad val. 10% ketone-aldehydes, quinones, quinone-alcohols, quinone-phenols, quinone-aldehydes and other single or complex oxygen-function ketones and quinones, and their halogenated, sulphonated, nitrated or nitrosated derivatives VII. Carboxylic Acids, and Their Anhydrides, Halides, Peroxides and Peracids, and Their Halogenated, Sulphonated, Nitrated or Nitrosated Derivatives 29.14 Monocarboxylic acids and their anhydrides, ad val. 10% halides, peroxides and per-acids, and their halogenated, sulphonated, nitrated or nitrosated derivatives 29.15 Polycarboxyclic acids and their anhydrides, halides, peroxides and peracids and their halogenated, sulphonated, nitrated or nitrosated derivatives: A. Articles not included in subheadings B and ad val. 10% C hereof including dimethyl terephthalate and terephthalic acid B. Phthalate plasticisers; esters of phthalic ad val. 50% anhydrides C. Phthalic anhydrides ad val. 30% 29.16 Carboxylic acids with alcohol, phenol, aldehyde ad val. 10% or ketone function and other single or complex oxygen-function carboxylic acids, and their anhydrides, halides, peroxides and peracids, and their halogenated, sulphonated, nitrated or nitrosated derivatives VIII. Inorganic Esters and Their Salts, and Their Halogenated, Sulphonated, Nitrated or Nitrosated Derivatives 29.17 Sulphuric esters and their salts, and their ad val. 10% halogenated, sulphonated, nitrated or nitrosated derivatives 29.18 Nitrous and nitric esters, and their halogenated, ad val. 10% sulphonated, nitrated or nitrosated derivatives 29.19 Phosphoric esters and their salts, including ad val. 10% lactophosphates, and their halogenated, sulphonated, nitrated or nitrosated derivatives 29.20 Carbonic esters and their salts, and their ad val. 10% halogenated, sulphonated, nitrated or nitrosated derivatives 29.21 Other esters of mineral acids (excluding halides) ad val. 10% and their salts, and their halogenated, sulphonated, nitrated or nitrosated derivatives IX. Nitrogen-Function Compounds 29.22 Amine-function compounds ad val. 10% 29.23 Single or complex oxygen-function amino- compounds: A. Articles not included in subheading B hereof ad val. 10% B. Glutamic acid and monosodium glutamate ad val. 50% 29.24 Quaternary ammonium salts and hydroxides; ad val. 10% lecithins and other phospho-aminolipins 29.25 Carboxyamide-function compounds; amide- function compounds of carbonic acid: A. Articles not included in subheading B hereof ad val. 10% B. Dulcin ad val. 30% 29.26 Carboxyimide-function compounds (including orthobenzoicsulphimide and its salts) and imine- function compounds (including hexamethylenetetramine and trimethylenetrinitramine): A. Articles not included in subheading B hereof ad val. 10% B. Saccharin ad val. 30% 29.27 Nitrile-function compounds ad val. 30% 29.28 Diazo-, azo- and azoxy-compounds ad val. 10% 29.29 Organic derivatives of hydrazine or of hydroxylamine ad val. 10% 29.30 Compounds with other nitrogen-functions ad val. 10% X. Organo-Inorganic Compounds and Heterocyclic Compounds 29.31 Organo-sulphur compounds ad val. 10% 29.32 Organo-arsenic compounds ad val. 10% 29.33 Organo-mercury compounds ad val. 10% 29.34 Other organo-inorganic compounds ad val. 10% 29.35 Heterocyclic compounds; nucleic acids ad val. 10% 29.36 Sulphonamides ad val. 10% 29.37 Sultones and sultams ad val. 10% XI. Provitamins, Vitamins, Hormones and Enzymes, Natural or Reproduced by Synthesis 29.38 Provitamins and vitamins, natural or reproduced ad val. 10% by synthesis (including natural concentrates), derivatives thereof used primarily as vitamins, and intermixtures of the foregoing, whether or not in any solvent 29.39 Hormones, natural or reproduced by synthesis; ad val. 10% derivatives thereof, used primarily as hormones; other steroids used primarily as hormones 29.40 Enzymes ad val. 10% XII. Glycosides and Vegetable Alkaloids, Natural or Reproduced by Synthesis, and Their Salts, Ethers, Esters and Other Derivatives 29.41 Glycosides, natural or reproduced by synthesis, ad val. 10% and their salts, ethers, esters and other derivatives 29.42 Vegetable alkaloids, natural or reproduced by ad val. 10% synthesis, and their salts, ethers, esters and other derivatives XIII. Other Organic Compounds 29.43 Sugars, chemically pure, other than sucrose, ad val. 10% glucose, and lactose; sugar ethers and sugar esters, and their salts, other than products of headings Nos. 29.39, 29.41 and 29.42 29.44 Antibiotics ad val. 10% 29.45 Other organic compounds ad val. 50% CHAPTER 30 Pharmaceutical Products Notes : 1. For the purposes of heading No. 30.03, "medicaments" means goods (other than foods or beverages such as dietetic, diabetic or fortified foods, tonic beverages, spa water) not falling within heading No. 30.02 or 30.04 which are either: (a) Products comprising two or more constituents which have been mixed or compounded together for therapeutic or prophylactic uses; or (b) Unmixed products suitable for such uses put up in measured doses or in forms or in packings of a kind sold by retail for therapeutic or prophylactic purposes. For the purposes of these provisions and of Note 3 (d) to this Chapter, the following are to be treated: (A) As unmixed products: (1) Unmixed products dissolved in water; (2) All goods falling in Chapter 28 or 29; and (3) Simple vegetable extracts falling in heading No. 13.03, 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. 2. The headings of this Chapter are to be taken not to apply to: (a) Aqueous distillates and aqueous solutions of essential oils, suitable for medicinal uses (heading No. 33.05) (b) Dentifrices of all kinds, including those having therapeutic or prophylactic properties, which are to be considered as falling within heading No. 33.06; or CHDAaS (c) Soap or other products of heading No. 34.01 containing added medicaments. 3. Heading No. 30.05 is to be taken to apply, and to apply only, to: (a) Sterile surgical catgut and similar sterile suture materials; (b) Sterile laminaria and sterile laminaria tents; (c) Sterile absorbable surgical haemostatics; (d) Opacifying preparations for X-ray examinations and diagnostic reagents (excluding those of heading No. 30.02) designed to be administered to the patient, being unmixed products put up in measured doses or products consisting of two or more products which have been mixed or compounded together for such uses; (e) Blood-grouping reagents; (f) Dental cements and other dental fillings; and (g) First-aid boxes and kits. 30.01 Organo-therapeutic glands or other organs, ad val. 10% dried, whether or not powdered, organo- therapeutic extracts of glands or other organs or of their secretions; other animal substances prepared for therapeutic or prophylactic uses, not elsewhere specified or included 30.02 Antisera, microbial vaccines, toxins, microbial ad val. 10% cultures (including ferments but excluding yeast) and similar products 30.03 Medicaments (including veterinary medicaments) ad val. 20% 30.04 Wadding, gauze, bandages and similar articles ad val. 20% (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in retail packings for medical or surgical purposes, other than goods specified in Note 3 to this Chapter 30.05 Other pharmaceutical goods ad val. 10% CHAPTER 31 Fertilizers Notes : 1. Heading No. 31.02 is to be taken to apply, and to apply only, to the following goods, provided that they are not put up in the forms or packings described in heading No. 31.05: (A) Goods which answer to one or other of the descriptions given below: (i) Sodium nitrate containing not more than 16.3% by weight of nitrogen; (ii) Ammonium nitrate, whether or not pure; (iii) Ammonium sulphonitrate, whether or not pure; (iv) Ammonium sulphate, whether or not pure; (v) Calcium nitrate containing not more than 16% by weight of nitrogen; (vi) Calcium nitrate-magnesium nitrate, whether or not pure; (vii) Calcium cyanamide containing not more than 25% by weight of nitrogen, whether or not treated with oil; (viii) Urea, whether or not pure. (B) Fertilizers consisting of any of the goods described in (A) above, but without quantitative criteria, mixed together. ACcHIa (C) Fertilizers consisting of ammonium chloride or of any of the goods described in (A) or (B) above, but without quantitative criteria, mixed with chalk, gypsum or other inorganic non-fertilizing substances. (D) Liquid fertilizers consisting of the goods of sub-paragraphs 1 (A) (ii) or (viii) above, or of mixtures of those goods, in an aqueous or liquid ammonia solution. 2. Heading No. 31.03 is to be taken to apply, and to apply only, to the following goods, provided that they are not put up in the forms or packings described in heading No. 31.05: (A) Goods which answer to one or other of the descriptions given below: (i) Basic slag; (ii) Disintegrated (calcined) calcium phosphates (thermophosphates and fused phosphates) and calcined natural aluminum calcium phosphates (iii) Superphosphates (single, double or triple); (iv) Calcium hydrogen phosphate containing not less than 0.2% by weight of flourine. (B) Fertilizers consisting of any of the goods described in (A) above, but without quantitative criteria, mixed together. (C) Fertilizers consisting of any of the goods described in (A) or (B) above, but without quantitative criteria, mixed with chalk, gypsum or other inorganic non-fertilizing substances. 3. Heading No. 31.04 is to be taken to apply, and to apply only, to the following goods, provided that they are not put up in the forms or packings described in heading No. 31.05: (A) Goods which answer to one or other of the descriptions given below: (i) Crude natural potassium salts (for example, carnalite, kainite and sylvinite); (ii) Crude potassium salts obtained by the treatment of residues of beet molasses; (iii) Potassium chloride, whether or not pure, except as provided in Note 6 (c) below; (iv) Potassium sulphate containing not more than 52% by weight of K 2 O; (v) Magnesium sulphate-potassium sulphate containing not more than 30% by weight of K 2 O. (B) Fertilizers consisting of any of the goods described in (A) above, but without quantitative criteria, mixed together. 4. Monoammonium and diammonium orthophosphates, whether or not pure, and mixture thereof, are to be classified in heading No. 31.05. 5. For the purposes of the quantitative criteria specified in Notes 1 (A), 2 (A) and 3 (A) above, the calculation is to be made on the dry anhydrous product. 6. This Chapter does not cover: (a) Animal blood of heading No. 05.15; (b) Separate chemically defined compounds (other than those answering to the descriptions in Note 1 (A), 2 (A), 3 (A) or 4 above); or (c) Cultured potassium chloride crystals (other than optical elements) weighing not less than 2.5 g. each, of heading No. 38.19; optical elements of potassium chloride (heading No. 90.01). 31.01 Guano and other natural animal or vegetable ad val. 20% fertilizers, whether or not mixed together, but not chemically treated 31.02 Mineral or chemical fertilizers, nitrogenous ad val. 20% 31.03 Mineral or chemical fertilizers, phosphatic ad val. 20% 31.04 Mineral or chemical fertilizers, potassic ad val. 10% 31.05 Other fertilizers; goods of the present Chapter ad val. 20% in tablets, lozenges and similar prepared forms or in packings of a gross weight not exceeding 10 kg. CHAPTER 32 Tanning and Dyeing Extracts; Tannins and Their Derivatives, Dyes, Colours, Paints and Varnishes; Putty, Fillers and Stoppings; Inks Notes : 1. This Chapter does not cover: (a) Separate chemically defined elements and compounds (except those falling within heading No. 32.04 or 32.05, inorganic products of a kind used as luminophores (heading No. 32.07), and also dyes or other colouring matter in forms or packings of a kind sold by retail falling within heading No. 32.09); or (b) Tannates and other tannin derivatives of products falling within headings Nos. 29.38 to 29.42, 29.44 or 35.01 to 35.04. 2. Heading No. 32.05 is to be taken to include mixtures of stabilized diazonium salts and coupling compounds for the production of insoluble azoic dyestuffs on the fibre. 3. Headings Nos. 32.05, 32.06 and 32.07 are to be taken to apply also to preparations based on, respectively, synthetic organic dyestuffs (including pigment dyestuffs), colour lakes and other colouring matter, of a kind used for colouring in the mass artificial plastics, rubber or similar materials or as ingredients in preparations for printing textiles. The headings are not to be applied, however, to prepared pigments falling within heading No. 32.09. 4. Heading No. 32.09 is to be taken to include solutions (other than collodions) consisting of any of the products specified in headings Nos. 39.01 to 39.06 in volatile organic solvents if, and only if, 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 No. 32.09 is to be taken to apply only to products of a kind used for printing, for example, book covers or hat bands, and consisting of: (a) Thin sheets composed of metallic powder (including powder of precious metal), or pigment, agglomerated with glue, gelatin or other binder; or (b) Metal (for example, gold or aluminium) or pigment, deposited on paper, artificial plastic material or other support. 32.01 Tanning extracts of vegetable origin ad val. 20% 32.02 Tannins (tannic acids), including water extracted ad val. 20% gall-nut tannin, and their salts, ethers, esters and other derivatives 32.03 Synthetic organic tanning substances, and ad val. 20% inorganic tanning substances; tanning preparations, whether or not containing natural tanning materials; enzymatic preparations for pre-tanning (for example, of enzymatic, pancreatic or bacterial origin) 32.04 Colouring matter of vegetable origin (including ad val. 20% dyewood extract and other vegetable dyeing extracts, but excluding indigo) or of animal origin 32.05 Synthetic organic dyestuffs (including pigment ad val. 20% dyestuffs); synthetic organic products of a kind used as luminophores; products of the kind known as optical bleaching agents, substantive to the fibre; natural indigo 32.06 Colour lakes ad val. 20% 32.07 Other colouring matter; inorganic products of a ad val. 20% kind used as luminophores 32.08 Prepared pigments, prepared opacifiers and ad val. 30% prepared colors, vitrifiable enamels and glazes, liquid lusters and similar products, of the kind used in the ceramic, enamelling and glass industries; engobes (slips); glass frit and other glass, in the form of powder, granules or flakes 32.09 Varnishes and lacquers; distempers; prepared water ad val. 100% pigments of the kind used for finishing leather; paints and enamels; pigments in linseed oil, white spirit, spirits of turpentine, varnish or other paint or enamel media; stamping foils; dyes or other colouring matter in forms or packings of a kind sold by retail 32.10 Artists', students' and signboard painters' colours, ad val. 20% modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings, including such colours in sets or outfits, with or without brushes, palettes or other accessories 32.11 Prepared driers ad val. 20% 32.12 Glaziers' putty; grafting putty; painters' fillings; ad val. 30% non-refractory surfacing preparations; stopping, sealing and similar mastic, including resin mastic and cements 32.13 Writing ink, printing ink and other inks ad val. 50% CHAPTER 33 Essential Oils and Resinoids; Perfumery, Cosmetics and Toilet Preparations Notes : 1. This Chapter does not cover: (a) Compound alcoholic preparations (known as "concentrated extracts"), for the manufacture of beverages, of heading No. 22.09; (b) Soap or other products falling within heading No. 34.01; or (c) Spirits of turpentine or other products falling within heading No. 38.07. 2. Heading No. 33.06 is to be taken to apply, INTER ALIA, to: (a) Prepared room deodorizers, whether or not perfumed; (b) Products, whether or not mixed (other than those of heading No. 33.05), suitable for use as perfumery, cosmetics or toilet preparations or as room deodorizers, put up in packings of a kind sold by retail for such use. 33.01 Essential oils (terpeneless or not); concretes and absolutes; resinoids: A. Peppermint and spearmint oils; lime ad val. 10% and lemon oils B. Other ad val. 50% 33.02 Terpenic by-products of the deterpenation ad val. 50% of essential oils 33.03 Concentrates of essential oils in fats, in fixed ad val. 50% oils, or in waxes or the like, obtained by cold absorption or by maceration 33.04 Mixtures of two or more odoriferous substances ad val. 50% (natural or artificial) and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in the perfumery, food, drink or other industries 33.05 Aqueous distillates and aqueous solutions of ad val. 50% essential oils, including such products suitable for medicinal uses 33.06 Perfumery, cosmetics and toilet preparations ad val. 100% CHAPTER 34 Soap, Organic Surface-Active Agents, Washing Preparations, Lubricating Preparations, Artificial Waxes, Prepared Waxes, Polishing and Scouring Preparations, Candles and Similar Articles, Modelling Pastes and "Dental Waxes" Notes : 1. This Chapter does not cover: (a) Separate chemically defined compounds; or TIEHDC (b) Dentifrices shaving creams or shampoos containing soap or organic surface-active agents (heading No. 33.06). 2. For the purposes of heading No. 34.01, the expression "soap" is to be taken to apply only to soap soluble in water. Soap and the other products falling within heading No. 34.01 may contain added substances (for example, disinfectants, abrasive powders, fillers or medicaments). Products containing abrasive powders, remain classified in heading No. 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 No. 34.05 as "scouring powders and similar preparations". 3. The reference in heading No. 34.03 to petroleum oils and oils obtained from bituminous minerals is to be taken to apply to the products defined in Note 3 of Chapter 27. 4. In heading No. 34.04 the expression "prepared waxes, not emulsified or containing solvents" is to be taken to apply only to: (A) Mixtures of animal waxes, mixtures of vegetable waxes or mixtures of artificial waxes; (B) Mixtures of different classes of waxes (animal, vegetable, mineral or artificial); and (C) Mixtures of waxy consistency not emulsified or containing solvents, with a basis of one or more waxes, and containing fats, resins, mineral substances or other materials. The heading is to be taken not to apply to: (a) Waxes falling within heading No. 27.13, or (b) Separate animal waxes and separate vegetable waxes, merely coloured. 34.01 Soap; organic surface-active products and ad val. 70% preparations for use as soap, in the form of bars, cakes, or moulded pieces or shapes, whether or not combined with soap 34.02 Organic surface-active agents; surface-active preparations and washing preparations, whether or not containing soap: A. Organic surface-active agents and ad val. 30% defoaming agents B. Other ad val. 50% 34.03 Lubricating preparations, and preparations ad val. 20% of a kind used for oil or grease treatment of textiles, leather or other materials, but not including preparations containing 70% or more by weight of petroleum oils or of oils obtained from bituminous minerals 34.04 Artificial waxes (including water-soluble waxes); ad val. 50% prepared waxes, not emulsified or containing solvents 34.05 Polishes and creams, for footwear, furniture or ad val. 100% floors, metal polishes, scouring powders and similar preparations, but excluding prepared waxes falling within heading No. 34.04 34.06 Candles, tapers, night-lights and the like ad val. 70% 34.07 Modelling pastes (including those put up for ad val. 20% children's amusement and assorted modelling pastes); preparations of a kind known as dental wax or as "dental impression compounds", in plates, horse-shoe shapes, sticks and similar forms CHAPTER 35 Albuminoidal Substances; Glues Notes : 1. This Chapter does not cover: (a) Protein substances put up as medicaments (heading No. 30.03); or CDAcIT (b) Gelatin postcards and other products of the printing industry (Chapter 49). 2. For the purposes of heading No. 35.05, the term "dextrins" is to be taken to apply to starch degradation products with a reducing sugar content, expressed as dextrose on the dry substance, not exceeding 10%. Such products with a reducing sugar content exceeding 10% fall in heading No. 17.02. 35.01 Casein, caseinates and other casein derivatives; ad val. 20% casein glues 35.02 Albumins, albuminates and other albumin ad val. 20% derivatives 35.03 Gelatin (including gelatin in rectangles, whether ad val. 50% or not coloured or surface-worked) and gelatin derivatives; glues derived from bones, hides, nerves, tendons or from similar products, and fish glues; isinglass 35.04 Peptones and other protein substances and their ad val. 30% derivatives; hide powder, whether or not chromed 35.05 Dextrins and dextrin glues; soluble or roasted ad val. 20% starches; starch glues 35.06 Prepared glues not elsewhere specified or ad val. 50% included; products suitable for use as glues put up for sale by retail as glues in packages not exceeding a net weight of 1 kg. CHAPTER 36 Explosives; Pyrotechnic Products; Matches; Pyrophoric Alloys; Certain Combustible Preparations Notes : 1. This Chapter does not cover separate chemically defined compounds other than those described in Note 2 (a) or (b) below. 2. Heading No. 36.08 is to be taken to apply 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 semisolid form; (b) Liquid fuels (for example, petrol) of a kind used in mechanical lighters, in containers of a capacity not exceeding 300 cubic centimeters; and (c) Resin torches, firelighters and the like. 36.01 Propellent powders ad val. 20% 36.02 Prepared explosives, other than propellent powders ad val. 20% 36.03 Mining, blasting and safety fuses ad val. 20% 36.04 Percussion and detonating caps; igniters; detonators ad val. 20% 36.05 Pyrotechnic articles (for example, fireworks, railway fog signals, amorces, rain rockets): A. Distress signal equipment (for example, hand- ad val. 30% held parachute rockets, distress red-hand flares, daylight distress signals, self-contained line throwers, signal rockets, Very flares, etc.) B. Other ad val. 50% 36.06 Matches (excluding Bengal matches) ad val. 50% 36.07 Ferro-cerium and other pyrophoric alloys in all forms ad val. 100% 36.08 Other combustible preparations and products ad val. 100% CHAPTER 37 Photographic and Cinematographic Goods Notes : 1. This Chapter does not cover waste or scrap materials. 2. Heading No. 37.08 is to be taken to apply only to: (a) Chemical products mixed or compounded for photographic uses (for example, sensitised emulsions, developers and fixers); and (b) Unmixed substances suitable for such uses and put up in measured portions or put up for sale by retail in a form ready for use. The heading does not apply to photographic pastes or gums, varnishes or similar products. 37.01 Photographic plates and film in the flat, sensitised, ad val. 20% unexposed, of any material other than paper, paperboard or cloth 37.02 Film in rolls, sensitised, unexposed, perforated or not ad val. 20% 37.03 Sensitised paper, paperboard and cloth, unexposed ad val. 20% or exposed but not developed 37.04 Sensitised plates and film, exposed but not ad val. 20% developed, negative or positive 37.05 Plates, unperforated film and perforated film ad val. 20% (other than cinematograph film), exposed and developed, negative or positive 37.06 Cinematograph film, exposed and developed, ad val. 20% consisting only of sound track, negative or positive 37.07 Other cinematograph film, exposed and developed, whether or not incorporating sound track, negative or positive: A. Newsreels, travelogues, technical and scientific films P0.30/l.m. B. Other P2.00/l.m. 37.08 Chemical products and flash light materials, of a kind and in a form suitable for use in photography ad val. 20% CHAPTER 38 Miscellaneous Chemical Products Notes : 1. This Chapter does not cover: (a) Separate chemically defined elements or compounds with the exception of the following: (1) Artificial graphite (heading No. 38.01); (2) Disinfectants, insecticides, fungicides, weed-killers, anti-sprouting products, rat poisons and similar products put up as described in heading No. 38.11); (3) Products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades (heading No. 38.17); (4) Products specified in Note 2 (a), 2 (c), 2 (d) or 2 (f) below. (b) Mixtures of chemicals and foodstuffs of a kind used in the preparation of human foodstuffs (generally, heading No. 21.07). (c) Medicaments (heading No. 30.03). 2. Heading No. 38.19 is to be taken to include the following goods which are to be taken not to fall within any other heading of the Nomenclature: (a) Cultured crystals (other than optical elements) weighing not less than 2.5 grams each, of magnesium oxide or of the halides of the alkali or of the alkaline-earth metals; (b) Fusel oil; (c) Ink removers put up in packings for sale by retail; (d) Stencil correctors put up in packings for sale by retail; (e) Ceramic firing testers, fusible (for example, Seger cones); (f) Plasters specially prepared for use in dentistry; and (g) Chemical elements of Chapter 28 (for example, silicon and selenium) doped for use in electronics, in the form of discs, wafers or similar forms, polished or not, whether or not coated with a uniform epitaxial layer. 38.01 Artificial graphite; colloidal graphite, ad val. 30% other than suspensions in oil 38.02 Animal black (for example, bone black ad val. 30% and ivory black), including spent animal black 38.03 Activated carbon (decolourising, depolarising ad val. 30% or adsorbent); activated diatomite, activated clay, activated bauxite and other activated natural mineral products 38.04 Ammoniacal gas liquors and spent oxide ad val. 20% produced in coal gas purification 38.05 Tall oil ad val. 20% 38.06 Concentrated sulphite lye ad val. 20% 38.07 Spirits of turpentine (gum, wood and sulphate) ad val. 20% and other terpenic solvents produced by the distillation or other treatment of coniferous woods; crude dipentene; sulphite turpentine; pine oil (excluding "pine oil" not rich in terpineol) 38.08 Rosin and resin acids, and derivatives thereof ad val. 30% other than ester gums included in heading No. 39.05; rosin spirit and rosin oils 38.09 Wood tar; wood tar oils (other than the ad val. 20% composite solvents and thinners falling within heading No. 38.18); wood creosote; wood naphtha; acetone oil 38.10 Vegetable pitch of all kinds; brewers' pitch and ad val. 20% similar compounds based on rosin or on vegetable pitch; foundry core binders based on natural resinous products 38.11 Disinfectants, insecticides, fungicides, weed- killers, anti-sprouting products, rat poisons and similar products, put up in forms or packings for sale by retail or as preparations or as articles (for example, sulphur-treated bands, wicks and candles, fly-papers): A. Articles not included in subheading B hereof ad val. 20% B. Mosquito coils (including premixed ad val. 50% mosquito coil powder) 38.12 Prepared glazings, prepared dressings and ad val. 20% prepared mordants, of a kind used in the textile, paper, leather or like industries 38.13 Pickling preparations for metal surfaces; ad val. 20% fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding rods and electrodes 38.14 Anti-knock preparations, oxidation inhibitors, ad val. 20% gum inhibitors, viscosity improvers, anti- corrosive preparations and similar prepared additives for mineral oils 38.15 Prepared rubber accelerators ad val. 20% 38.16 Prepared culture media for development of ad val. 20% micro-organisms 38.17 Preparations and charges for fire-extinguishers, charged fire-extinguishing grenades: A. Aqueous film-forming foam type ad val. 30% B. Other ad val. 50% 38.18 Composite solvents and thinners for ad val. 20% varnishes and similar products 38.19 Chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included; residual products of the chemical or allied industries, not elsewhere specified or included: A. Prepared catalysts, hydraulic brake fluids ad val. 20% and anti-oxidant retarders for processing or compounding rubber products B. Other ad val. 50% SCHEDULE VII Artificial Resins and Plastic Materials, Cellulose Esters and Ethers, and Articles Thereof; Rubber, Synthetic Rubber, Rubber Substitutes (Factice), and Articles Thereof CHAPTER 39 Artificial Resins and Plastic Materials, Cellulose Esters and Ethers; Articles Thereof Notes: 1. This Chapter does not cover: TaDIHc (a) Stamping foils of heading No. 32.09; (b) Artificial waxes (heading No. 34.04); (c) Synthetic rubber, as defined for the purposes of Chapter 40, or articles thereof; (d) Saddlery or harness (heading No. 42.01) or travel goods, handbags, or other receptacles falling within heading No. 42.02; (e) Plaits, wickerwork or other articles falling within Chapter 46; (f) Goods falling within Schedule XI (textiles and textile articles); (g) Footwear, headgear, umbrellas, sunshades, walking-sticks, whips, riding-crops, fans or parts thereof or other articles falling within Schedule XII; (h) Imitation jewellery falling within heading No. 71.16; (ij) Articles falling within Schedule XVI (machines and mechanical or electrical appliances); (k) Parts of aircraft or vehicles falling within Schedule XVII; (l) Optical elements of artificial plastic, spectacle frames, drawing instruments or other articles falling within Chapter 90; (m) Articles falling within Chapter 91 (for example, clock or watch cases); (n) Musical instruments or parts thereof or other articles falling within Chapter 92; (o) Furniture and other articles of Chapter 94; (p) Brushes or other articles falling within Chapter 96; (q) Articles falling within Chapter 97 (for example, toys, games and sports requisites); or (r) Buttons, slides fasteners, combs, mouthpieces or stems for smoking pipes, cigarette-holders or the like, parts of vacuum flasks or the like, pens, propelling pencils or other articles falling within Chapter 98. 2. Headings Nos. 39.01 and 39.02 are to be taken to apply only to goods of a kind produced by chemical synthesis answering to one of the following descriptions: (a) Artificial plastics including artificial resins; (b) Silicones; (c) Resols, liquid polyisobutylene and similar artificial polycondensation or polymerisation products. 3. Headings Nos. 39.01 to 39.06 are to be taken to apply to materials in the following forms only: (a) Liquid or pasty (including emulsions, dispersions and solutions); (b) Blocks, lumps, powders (including molding powders), granules, flakes, and similar bulk forms; (c) Monofil of which any cross-sectional dimension exceeds 1 millimeter; seamless tubes, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked; (d) Plates, sheets, film, foil and strip (other than that classified in heading No. 51.02 by the application of Note 4 to Chapter 51), whether or not printed or otherwise surface-worked, uncut or cut into rectangles but not further worked (even if, when so cut, they become articles ready for use); (e) Waste and scrap. 39.01 Condensation, polycondensation and polyaddition products, whether or not modified or polymerized, and whether or not linear (for example, phenoplasts, aminoplasts, alkyds, polyallyl esters and other unsaturated polyesters, silicones): A. Nylon monofil strings for tennis and other ad val. 20% rackets B. Articles not included in subheadings A and C ad val. 30% hereof C. Aminoplasts and phenoplasts (excluding ad val. 50% aminoplasts and phenoplasts moulding compounds), alkyd resins, unsaturated polyesters and epoxy esters, whether or not modified or polymerized; urea and phenol formaldehyde adhesive; plates, sheets, strips, film and foil and other extruded shapes 39.02 Polymerization and copolymerization products (for example, polyethylene, polytetrahaloethylene, polyisobutylene, polystyrene, polyvinyl chloride, polyvinyl acetate, polyvinylchloroacetate and other polyvinyl derivatives, polyacrylic and polymethacrylic derivatives, coumarone-indene resins): A. Articles not included in subheading B hereof ad val. 30% B. Polyvinyl chloride homopolymer, suspension ad val. 50% type; polyvinyl acetate and polyacrylic homopolymer and copolymer emulsions; polystyrene; vinyl asbestos tiles; sheets, strips, film, foil and other extruded shapes 39.03 Regenerated cellulose; cellulose nitrate, ad val. 30% cellulose acetate and other cellulose esters, cellulose ethers and other chemical derivatives of cellulose, plasticised or not (for example, collodions, celluloid); vulcanised fibre 39.04 Hardened proteins (for example, hardened ad val. 30% casein and hardened gelatin) 39.05 Natural resins modified by fusion (run gums); artificial resins obtained by esterification of natural resins or of resinic acids (ester gums); chemical derivatives of natural rubber (for example, chlorinated rubber, rubber hydrochloride, oxidized rubber, cyclised rubber): A. Articles not included in subheading B hereof ad val. 30% B. Run gums, resin esters (e.g., ester ad val. 50% gums) whether or not modified 39.06 Other high polymers, artificial resins ad val. 50% and artificial plastic materials, including alginic acid, its salts and esters; linoxyn 39.07 Articles of materials of the kinds described in heading Nos. 39.01 to 39.06: A. Millipore filters (membrane filters) ad val. 50% B. Other ad val. 70% CHAPTER 40 Rubber, Synthetic Rubber, Factice and Articles Thereof Notes: 1. Except where the context otherwise requires, throughout this Nomenclature the expression "rubber" means the following products, whether or not vulcanized or hardened; natural, rubber, balata, gutta-percha and similar natural gums, synthetic rubber, and factice derived from oils, and such substances reclaimed. 2. This Chapter does not cover the following products of rubber and textiles, which fall generally within Schedule XI: (a) Knitted or crocheted fabric or articles thereof, elastic or rubberized (other than transmission, conveyor and elevator belts or belting, of rubberized knitted or crocheted fabric, of heading No. 40.10); other elastic fabric or articles thereof; (b) Textile hosepiping and similar textile tubing, internally coated or lined with rubber (heading No. 59.15); (c) Woven textile fabrics (other than the goods of heading No. 40.10) impregnated, coated, covered or laminated with rubber: (i) Weighing not more than 1,500 grams per square meter; or cAEaSC (ii) Weighing more than 1,500 grams per square meter and containing more than 50% by weight of textile material; and articles of those fabrics; (d) Felt impregnated or coated with rubber and containing more than 50% by weight of textile material, and articles thereof; (e) Bonded fibre fabrics and similar bonded yarn fabrics, impregnated or coated with rubber, or in which rubber forms the bonding substance, irrespective of their weight per square meter, and articles thereof; (f) Fabrics composed of parallel textile yarns agglomerated with rubber, irrespective of their weight per square meter, and articles thereof. However, plates, sheets and strips, of expanded, foam, or sponge rubber, combined with textile fabric, and articles thereof, are to be classified in Chapter 40 provided that the textile fabric is present merely for reinforcing purposes. 3. The following are also not covered by this Chapter: (a) Footwear or parts thereof falling within Chapter 64; (b) Headgear or parts thereof (including bathing caps) falling within Chapter 65; (c) Mechanical or electrical appliances or parts thereof (including electrical goods of all kinds), of hardened rubber, falling within Schedule XVI; (d) Articles falling within Chapters 90, 92, 94 or 96; (e) Articles falling within Chapter 97 (other than sports gloves and goods falling within heading No. 40.11); or (f) Buttons, combs, smoking pipe stems, pens or other articles falling within Chapter 98. 4. In Note 1 to this Chapter and in headings Nos. 40.02, 40.05, 40.06, the expression "synthetic rubber" is to be taken to apply to: (a) Unsaturated synthetic substances which can be irreversibly transformed into non-thermoplastic substances by vulcanization with sulphur and which, when so vulcanized as well as may be (without the addition of any substances such as plasticizers, fillers or reinforcing agents not necessary for the cross-linking) can produce substances, at temperature between 18 and 29C, will not break on being extended to three times their original length and will return, after being extended to twice their original length, within a period of five minutes, to a length not greater than one and a half times their original length. Such substances include cispolyisoprene (IR), polybutadiene (BR), polychlorobutadiene (CR), polybutadiene-styrene (SBR), polychlorobutadiene-acrylonitrile (NCR), polybutadiene-acrylonitrile (NBR) and butyl rubber (IIR); (b) Thioplasts (TM); and (c) Natural rubber modified by grafting or mixing with artificial plastic material, de-polymerised natural rubber, and mixtures of unsaturated synthetic substances with saturated synthetic high polymers, provided that all the above-mentioned products comply with the requirements concerning vulcanisation, elongation and recovery in (a) above. 5. Headings Nos. 40.01 and 40.02 are to be taken not to apply to: (a) Natural or synthetic rubber latex (including prevulcanised rubber latex) compounded with vulcanising agents or accelerators, fillers or reinforcing agents, plasticisers, coloring matter (other than coloring matter added solely for the purpose of identification), or with any other substance; however, latex merely stabilized or concentrated and thermo-sensitive and electro-positive latex are to be classified in heading No. 40.01 or 40.02 as the case may be; (b) Rubber which has been compounded with carbon black (with or without the addition of mineral oil) or with silica (with or without the addition of mineral oil) before coagulation or with any substance after coagulation; or DcSACE (c) Mixtures of any of the products specified in Note 1 to the present Chapter, whether or not compounded with any other substance. 6. Thread wholly of vulcanised rubber, of any cross-section of which any dimension exceeds 5 millimeters, is to be classified as strip, rod or profile shape, falling within heading No. 40.08. 7. Heading No. 40.10 is to be taken to include transmission, conveyor, or elevator belts or belting of textile fabric impregnated, coated, covered or laminated with rubber or made from textile yarn or cord impregnated or coated with rubber. 8. For the purpose of heading No. 40.06, pre-vulcanised rubber latex is to be deemed to be unvulcanised rubber latex. For the purposes of headings Nos. 40.07 to 40.14, balata, gutta-percha and similar natural gums, and factice derived from oils, and such substances reclaimed, are to be deemed to be vulcanised rubber whether or not they have been vulcanised. 9. In headings Nos. 40.05, 40.08 and 40.15, the expressions "plates"; "sheets" and "strip" are to be taken to apply, and to apply only, to plates, sheets and strip, whether or not printed or otherwise surfaced-worked but not cut to shape or otherwise worked, and rectangular articles cut therefrom not further worked. In heading No. 40.08 the expressions "rods" and "profile shapes" and in heading No. 40.15 the expressions "rods", "profile shapes" and "tubes" are to be taken to apply, and to apply only, to such products, whether or not cut to length or surface-worked but not otherwise worked. I. Raw Rubber 40.01 Natural rubber latex, whether or not with ad val. 20% added synthetic rubber latex; pre-vulcanised natural rubber latex; natural rubber, balata, gutta-percha and similar natural gums 40.02 Synthetic rubber latex; pre-vulcanised ad val. 30% synthetic rubber latex; synthetic rubber; factice derived from oils 40.03 Reclaimed rubber ad val. 30% 40.04 Waste and parings of unhardened rubber; ad val. 30% scrap of unhardened rubber, fit only for the recovery of rubber; powder obtained from waste or scrap of unhardened rubber II. Unvulcanised Rubber 40.05 Plates, sheets and strip, of unvulcanised ad val. 30% natural or synthetic rubber, other than smoked sheets and crepe sheets of heading No. 40.01 or 40.02; granules of unvulcanised natural or synthetic rubber compounded ready for vulcanisation; unvulcanised natural or synthetic rubber, compounded before or after coagulation either with carbon black (with or without the addition of mineral oil) or with silica (with or without the addition of mineral oil), in any form, of a kind known as masterbatch 40.06 Unvulcanised natural or synthetic rubber, ad val. 50% including rubber latex, in other forms or states (for example, rods, tubes and profile shapes, solutions and dispersions); articles of unvulcanised natural or synthetic rubber (for example, coated or impregnated textile thread; rings and discs) III. Articles of Unhardened Vulcanised Rubber 40.07 Vulcanised rubber thread and cord, whether ad val. 30% or not textile covered, and textile thread covered or impregnated with vulcanised rubber 40.08 Plates, sheets, strip, rods and profile ad val. 50% shapes, of unhardened vulcanised rubber 40.09 Piping and tubing, of unhardened vulcanised rubber: A. Mining slurry suction and discharged hose ad val. 30% B. Other ad val. 50% 40.10 Transmission, conveyor or elevator belts ad val. 20% or belting, of vulcanised rubber 40.11 Rubber tyres, tyre cases, interchangeable tyre treads, inner tubes and tyre flaps, for wheels of all kinds: A. For aircraft, tractors, earth moving ad val. 30% equipment, automobiles and trucks B. Other ad val. 50% 40.12 Hygienic and pharmaceutical articles ad val. 20% (including teats), of unhardened vulcanised rubber, with or without fittings of hardened rubber 40.13 Articles of apparel and clothing accessories ad val. 50% (including gloves), for all purposes, of unhardened vulcanised rubber 40.14 Other articles of unhardened vulcanised rubber: A. Rubber liners for ball mills, chutes, ad val. 20% vibrating feeders, pumps, cyclones, crushers and screens; rubber stoppers for pharmaceutical vials; rubber insulator hoods for insulation from energised lines B. Articles of a kind used on textile machinery ad val. 30% or plant when imported by textile manufacturers C. Other ad val. 50% IV. Hardened Rubber (Ebonite and Vulcanite); Articles Made Thereof 40.15 Hardened rubber (ebonite and vulcanite), in bulk, plates, sheets, strip, rods, profile shapes or tubes; scrap, waste and powder, of hardened rubber: A. Rubber liners for ball mills, chute liners ad val. 20% B. Other ad val. 50% 40.16 Articles of hardened rubber (ebonite and ad val. 50% vulcanite) SCHEDULE VIII Raw Hides and Skins, Leather, Furskins and Articles Thereof; Saddlery and Harness; Travel Goods, Handbags and Similar Containers; Articles of Gut (Other than Silkworm 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 No. 05.05 or 05.06); (b) Birdskins or parts of birdskins, with their feathers or down, falling within heading No. 05.07 or 67.01 or (c) Hides or skins, with the hair on, raw, tanned or dressed (Chapter 43); the following are, however, to be classified in heading No. 41.01, namely, raw hides or skins with the hair on, of bovine cattle (including buffalo), of equine animals, of sheep and lambs (except Persian, Astrakhan, Caracul and similar lambs, Indian, Chinese, Mongolian and Tibetan lambs), of goats and kids (except Yemen, Mongolian and Tibetan goats and kids), of swine (including peccary), of reindeer, of chamois, of gazelle, of deer, of elk, of roebucks or of dogs. 2. Throughout the Nomenclature the expression "composition leather" is to be taken to mean only substances of the kind referred to in heading 41.10. 41.01 Raw hides and skins (fresh, salted, dried, ad val. 10% pickled or limed), whether or not split, including sheepskins in the wool 41.02 Bovine cattle leather (including buffalo leather) and equine leather except leather falling within heading No. 41.06, 41.07 or 41.08: A. Chrome-wet-blue hides and skins ad val. 10% B. Other ad val. 50% 41.03 Sheep and lamb skin leather, except ad val. 70% leather falling within heading No. 41.06, 41.07 or 41.08 41.04 Goat and kid skin leather, except leather ad val. 70% falling within heading No. 41.06, 41.07 or 41.08 41.05 Other kinds of leather, except leather ad val. 70% falling within heading No. 41.06, 41.07 or 41.08 41.06 Chamois-dressed leather ad val. 70% 41.07 Parchment-dressed leather ad val. 70% 41.08 Patent leather and imitation patent leather; ad val. 70% metallised leather 41.09 Parings and other waste, of leather or ad val. 70% of composition or parchment-dressed leather, not suitable for the manufacture of articles of leather; leather dust, powder and flour 41.10 Composition leather with a basis of leather ad val. 70% or leather fibre, in slabs, in sheets or in rolls CHAPTER 42 Articles of Leather; Saddlery and Harness; Travel Goods, Handbags and Similar Containers; Articles of Animal Gut (Other than Silkworm Gut) Notes: 1. This Chapter does not cover: IDESTH (a) Sterile surgical catgut and similar sterile suture materials (heading No. 30.05); (b) Articles of apparel and clothing accessories (except gloves), lined with furskin or artificial fur or to which furskin or artificial fur is attached on the outside except as mere trimming (heading No. 43.03 or 43.04); (c) String or net bags of Schedule XI; (d) Articles falling within Chapter 64; (e) Headgear or parts thereof falling within Chapter 65; (f) Whips, riding-crops or other articles of heading No. 66.02; (g) Strings, skins for drums and the like, and other parts of musical instruments (heading No. 92.09 or 92.10); (h) Furniture or parts of furniture (Chapter 94); (ij) Articles falling within Chapter 97 (for example, toys, games and sports requisites); or (k) Buttons, studs, cuff-links, press-fasteners, including snap-fasteners and press-studs and blanks and parts of such articles, falling within heading No. 98.01 or Chapter 71. 2. For the purposes of heading No. 42.03, the expression "articles of apparel and clothing accessories" is to be taken to apply, INTER ALIA, to gloves (including sports gloves), aprons and other protective clothing, braces, belts, bandoliers and wrist straps, including watch straps. 42.01 Saddlery and harness, of any material (for ad val. 100% example, saddles, harness, collars, traces, knee-pads and boots), for any kind of animal 42.02 Travel goods (for example, trunks, suitcases, ad val. 100% hat-boxes, travelling-bags, rucksacks), shopping-bags, handbags, satchels, brief-cases, wallets, purses, toilet-cases, tool-cases, tobacco-pouches, sheaths, cases, boxes (for example, for arms, musical instruments, binoculars, jewellery, bottles, collars, footwear, brushes) and similar containers, of leather or of composition leather, of vulcanized fibre, of artificial plastic sheeting, of paperboard or of textile fabric 42.03 Articles of apparel and clothing accessories, ad val. 100% of leather or of composition leather 42.04 Articles of leather or of composition leather ad val. 20% of a kind used in machinery or mechanical appliances or for industrial purposes 42.05 Other articles of leather or of composition leather ad val. 100% 42.06 Articles made from gut (other than silk- ad val. 100% worm gut), from gold-beater's skin, from bladders or from tendons CHAPTER 43 Furskins and Artificial Fur, Manufactures Thereof Notes: 1. Throughout the Nomenclature references to furskins, other than to raw furskins of heading No. 43.01, are to be taken to apply to hides or skins of all animals which have been tanned, dressed with the hair on. 2. This Chapter does not cover: (a) Birdskins or parts of birdskins, with their feathers or down, falling within heading No. 05.07 or 67.01; (b) Raw hides or skins, with the hair on, of a kind falling within Chapter 41 (see Note 1 (c) to that Chapter); (c) Gloves consisting of leather and furskin or of leather and artificial fur (heading No. 42.03); (d) Articles falling within Chapter 64; (e) Headgear or parts thereof falling within Chapter 65; or (f) Articles falling within Chapter 97 (for example, toys, games and sports requisites). TcSaHC 3. For the purposes of heading No. 43.02, the expression "plates, crosses and similar forms" means furskins or parts thereof (excluding "dropped" skins) sewn together in rectangles, crosses, or trapeziums, without the addition of other materials. Other assembled skins ready for immediate use (or requiring only cutting to become ready for use), and skins or parts of skins sewn together in the form of garments or parts or accessories of garments or of other articles falling within heading No. 43.03. 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 under heading No. 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 (heading No. 58.04, for example). 43.01 Raw furskins ad val. 50% 43.02 Furskins, tanned or dressed, including ad val. 50% furskins assembled in plates, crosses and similar forms; pieces or cuttings, of furskins, tanned or dressed, including heads, paws, tails and the like (not being fabricated) 43.03 Articles of furskins ad val. 100% 43.04 Artificial fur and articles made thereof ad val. 100% SCHEDULE IX Wood and Articles of Wood; Wood Charcoal; Cork and Articles of Cork; Manufactures of Straw, of Esparto and of Other Plaiting Materials; Basketware and Wickerwork CHAPTER 44 Wood and Articles of Wood; Wood Charcoal Notes: 1. This Chapter does not cover: (a) Wood of a kind used primarily in perfumery, in pharmacy, or for insecticidal, fungicidal or similar purposes (heading No. 12.07); (b) Wood of a kind used primarily in dyeing or in tanning (heading No. 13.01); (c) Activated charcoal (heading No. 38.03); (d) Articles falling within Chapter 46; (e) Footwear or parts thereof falling within Chapter 64; (f) Goods falling within Chapter 66 (for example umbrellas and walking sticks and parts thereof); (g) Goods falling within heading No. 68.09; (h) Imitation jewellery falling within heading No. 71.16; (ij) Goods falling within Schedule XVII (for example, wheelwrights' wares); (k) Goods falling within Chapter 91 (for example, clocks and clock cases); (l) Musical instruments or parts thereof (Chapter 92); (m) Parts of firearms (heading No. 93.06); (n) Furniture or parts thereof within Chapter 94); (o) Articles falling within Chapter 97 (for example, toys, games and sports requisites); or (p) Smoking pipes or the like or parts thereof, buttons, pencils or other articles falling within Chapter 98. 2. In this Chapter, the expression "improved wood" means wood which has been subjected to chemical or physical treatment (being, in the case of layers bonded together, treatment in excess of that needed to ensure a good bond), and which has thereby acquired increased density or hardness together with improved mechanical strength or resistance to chemical or electrical agencies. ETaHCD 3. Headings Nos. 44.19 to 44.28 are to be taken to apply to articles of the respective descriptions of plywood, cellular wood, "improved" wood or reconstituted wood as they apply to such articles of wood. 4. Heading No. 44.25 shall be taken not to apply to tools in which metal parts form the blade, working edge, working surface or other working part. 44.01 Fuel wood, in logs, in billets, in twigs or in ad val. 10% faggots; wood waste, including sawdust 44.02 Wood charcoal (including shell and nut ad val. 10% charcoal), agglomerated or not 44.03 Wood in the rough, whether or not stripped ad val. 10% of its bark or merely roughed down 44.04 Wood, roughly squared or half-squared, ad val. 10% but not further manufactured 44.05 Wood sawn lengthwise, sliced or peeled, ad val. 30% but not further prepared, of a thickness exceeding 5 millimeters 44.06 Wood paving blocks ad val. 10% 44.07 Railway or tramway sleepers of wood ad val. 10% 44.08 Riven staves of wood, not further prepared ad val. 30% than sawn on one principal surface; sawn staves of wood, of which at least one principal surface has been cylindrically sawn, not further prepared than sawn 44.09 Hoopwood; splitpoles; piles, pickets and ad val. 30% stakes of wood, pointed but not sawn lengthwise; chipwood; pulpwood in chips or particles; wood shavings of a kind suitable for use in the manufacture of vinegar or for the clarification of liquids 44.10 Wooden sticks, roughly trimmed but not ad val. 30% turned, bent nor otherwise worked, suitable for the manufacture of walking-sticks, whips, golf club shafts, umbrella handles, tool handles, or the like 44.11 Drawn wood; match splints; wooden pegs ad val. 30% or pins for footwear 44.12 Wood wool and wood flour ad val. 50% 44.13 Wood (including blocks, strips and friezes ad val. 50% for parquet or wood block flooring, not assembled), planed, tongued, grooved, rebated, chamfered, V-jointed, centre V-jointed, beaded, centre-beaded or the like, but not further manufactured 44.14 Wood sawn lengthwise, sliced or peeled ad val. 50% but not further prepared of a thickness not exceeding 5 millimeters; veneer sheets and sheets for plywood, of a thickness not exceeding 5 millimeters 44.15 Plywood, blockboard, laminboard, batten- ad val. 50% board and similar laminated wood products (including veneered panels and sheets); inlaid wood and wood marquetry 44.16 Cellular wood panels, whether or not faced ad val. 50% with base metal 44.17 Improved wood, in sheets, blocks or the like ad val. 50% 44.18 Reconstituted wood, being wood shavings, ad val. 50% wood chips, sawdust, wood flour or other ligneous waste agglomerated with natural or artificial resins or other organic binding substances, in sheets, blocks or the like 44.19 Wooden beadings and mouldings, including ad val. 70% moulded skirting and other moulded boards 44.20 Wooden picture frames, photograph frames, ad val. 100% mirror frames and the like 44.21 Complete wooden packing cases, boxes, ad val. 70% crates, drums and similar packings 44.22 Casks, barrels, vats, tubs, buckets and ad val. 70% other coopers' products and parts thereof, of wood, other than staves falling within heading No. 44.08 44.23 Builders' carpentry and joinery (including ad val. 70% prefabricated and sectional buildings and assembled parquet flooring panels) 44.24 Household utensils of wood ad val. 100% 44.25 Wooden tools, tool bodies, tool handles, ad val. 100% broom and brush bodies and handles; boot and shoe lasts and trees, of wood 44.26 Spools, cops, bobbins, sewing thread reels ad val. 70% and the like, of turned wood 44.27 Standard lamps, table lamps and other ad val. 100% lighting fittings, of wood; articles of furniture, of wood, not falling within Chapter 94; caskets, cigarettes boxes, trays, fruit bowls, ornaments and other fancy articles, of wood; cases for cutlery, for drawing instruments or for violins, and similar receptacles, of wood; articles of wood for personal use or adornment, of a kind normally carried in the pocket, in the handbag or on the person; parts of the foregoing articles, of wood 44.28 Other articles of wood ad val. 100% CHAPTER 45 Cork and Articles of Cork Notes: 1. This Chapter does not cover: (a) Footwear or parts of footwear falling within Chapter 64; (b) Headgear or parts of headgear falling within Chapter 65; or (c) Articles falling within Chapter 97 (for example, toys, games and sports requisites). 2. Natural cork roughly squared or deprived of the outer bark is to be taken to fall within heading No. 45.02 and not within heading No. 45.01. 45.01 Natural cork, unworked, crushed, ad val. 20% granulated or ground; waste cork 45.02 Natural cork in blocks, plates, sheets or ad val. 20% strips (including cubes or square slabs, cut to size for corks or stoppers) 45.03 Articles of natural cork: A. Stoppers, discs, wafers, washers, ad val. 20% packings and gaskets B. Other ad val. 50% 45.04 Agglomerated cork (being cork agglomerated with or without a binding substance) and articles of agglomerated cork: A. Slabs, boards, rods, discs, stoppers ad val. 20% and sheets (whether laminated or not), packings, and gaskets B. Other ad val. 50% CHAPTER 46 Manufactures of Straw, of Esparto and of Other Plaiting Materials; Basketware and Wickerwork Notes: 1. In this Chapter the expression "plaiting materials" includes straw, osier or willow, bamboos, rushes, reeds, strips of wood, strips of vegetable fibre or bark, unspun textile fibres, monofil and strip of artificial plastic materials or strips of paper, but not strips of leather, of composition leather or of felt, human hair, horse hair; textile rovings or yarn, or monofil or strip of Chapter 51. 2. This Chapter does not cover: (a) Twine, cordage, ropes or cables, plaited or not (heading No. 59.04); (b) Footwear or headgear or parts thereof falling within Chapter 64 or 65; CDHaET (c) Vehicles and bodies for vehicles, of basketware (Chapter 87); (d) Furniture or parts thereof (Chapter 94). 3. For the purposes of heading No. 46.02, "plaiting materials bound together in parallel strands" means "plaiting materials" placed side by side and bound together, in the form of sheets, whether the binding materials are of spun textile fibre or not. 46.01 Plaits and similar products of plaiting ad val. 100% materials, for all uses, whether or not assembled into strips 46.02 Plaiting materials bound together in ad val. 100% parallel strands or woven, in sheet form, including matting, mats and screens; straw envelopes for bottles 46.03 Basketwork, wickerwork and other articles ad val. 100% of plaiting materials, made directly to shape; articles made up from goods falling within heading No. 46.01 or 46.02; articles of loofah SCHEDULE X Paper-Making Material; Paper and Paperboard and Articles Thereof CHAPTER 47 Paper-Making Material 47.01 Pulp derived by mechanical or chemical means from any fibrous vegetable material: A. Long-fibered pulp in rolls, sheets, blocks, ad val. 20% slabs, cakes, shapes, and similar forms unfit for use except as raw material for paper or paperboard manufactures B. Other ad val. 50% 47.02 Waste paper and paperboard; scrap articles of ad val. 10% paper or of paperboard, fit only for use in paper- making CHAPTER 48 Paper and Paperboard; Articles of Paper Pulp, of Paper or of Paperboard Notes: 1. This Chapter does not cover: (a) Stamping foils of heading No. 32.09; (b) Perfume and cosmetic papers (heading No. 33.06); (c) Soap papers (heading No. 34.01), paper impregnated or coated with detergent (heading No. 34.02) and cellulose wadding impregnated with polishes, creams or similar preparations (heading No. 34.05); (d) Paper or paperboard, sensitised (heading No. 37.03); (e) Paper-reinforced stratified artificial plastic sheeting (heading Nos. 39.01 to 39.06), or vulcanised fibre (heading No. 39.03), or articles of such materials (heading No. 39.07); (f) Goods falling within heading No. 42.02 (for example, travel goods); (g) Articles falling within any heading in Chapter 46 (manufactures of plaiting material); (h) Paper yarn or textile articles of paper yarn (Schedule XI); (ij) Abrasive paper (heading No. 68.06) or paper-backed mica splittings (heading No. 68.15). (Paper coated with mica powder is, however, to be classified in heading No. 48.07); (k) Metal foil backed with paper or paperboard (Schedule XV); (l) Perforated paper or paperboard for musical instruments (heading No. 92.10); or (m) Goods falling within any heading in Chapter 97 (for example, toys, games and sports requisites) or Chapter 98 (for example, buttons). SCETHa 2. Subject to the provisions of Note 3, headings Nos. 48.01 and 48.02 are to be taken to include paper and paperboard which have been subjected to calendering, super-calendering, glazing or similar finishing including false water-marking, and also to paper and paperboard coloured or marbled throughout the mass by any method. They do not apply to paper or paperboard which has been further processed, for example, by coating or impregnation. 3. Paper or paperboard answering to a description in two or more of the headings Nos. 48.01 to 48.07 is to be classified under that one of such headings which occurs latest in the Nomenclature. 4. Headings Nos. 48.01 to 48.07 are to be taken not to apply to paper, paperboard or cellulose wadding: (a) In strips or rolls of a width not exceeding 15 cm; or (b) In rectangular sheets (unfolded if necessary); of which no side exceeds 36 cm; or (c) Cut into shapes other than rectangular shapes. Except that hand-made paper any size or shape as made directly and having all its edges deckled remains classified, subject to the provisions of Note 3 within heading No. 48.02. 5. For the purposes of heading No. 48.11, "wall paper and lincrusta" are to be taken to apply only to: (a) Paper in rolls, suitable for wall or ceiling decoration, being: (i) Paper with one or with two margins, with or without guide marks; or (ii) Paper without margins, surface-coloured or design-printed, coated or embossed, of a width not exceeding 60 cm; (b) Borders, friezes and corners of paper, of a kind used for wall or ceiling decoration. 6. Heading No. 48.15 is to be taken to apply, INTER ALIA, to paper wool, paper strip (whether or not folded or coated) of a kind used for plaiting, and to toilet paper in rolls or packets, but not to the articles mentioned in Note 7. 7. Heading No. 48.21 is to be taken to apply, INTER ALIA, to cards for statistical machines, perforated paper and paperboard cards for Jacquard and similar machines, paper lace, shelf edging, paper tablecloths, serviettes and handkerchiefs, paper gaskets, moulded or pressed goods of wood pulp, and dress patterns. 8. Paper, paperboard and cellulose wadding, and articles thereof, printed with characters or pictures which are not merely incidental to the primary use of the goods are regarded as printed matter falling within Chapter 49. 9. The criterion for the distinction between paper and paperboard is the weight per square meter. Products of a weight per square meter exceeding 300 grams are deemed to be paperboard; others are deemed to be paper. I. Paper and Paperboard, in Rolls or in Sheets 48.01 Paper and paperboard (including cellulose wadding), machine-made, in rolls or sheets: A. Paper: 1. Carbonizing tissue paper and stencil ad val. 30% tissue paper stock, filter paper, coloured match wrapping paper, cupstock converting paper, tabulating index paper, newsprint and cigarette paper exceeding 15 cm. in width, electrical grade insulating paper 2. Bookpaper and bondpaper ad val. 50% 3. Other ad val. 100% B. Paperboard: 1. Paperboard except kraftboard, chip- ad val. 30% board, boxboard, newsboard, leatherboard, trunkboard and counter- shank board 2. Other ad val. 50% C. Cellulose wadding ad val. 30% 48.02 Hand-made paper and paperboard ad val. 30% 48.03 Parchment or greaseproof paper and ad val. 30% paperboard, and imitations thereof, and glazed transparent paper, in rolls or sheets 48.04 Composite paper or paperboard (made by sticking flat layers together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets: A. Asphalt laminated paper or paperboard ad val. 30% B. Other ad val. 50% 48.05 Paper and paperboard, corrugated (with or ad val. 70% without flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets 48.06 Paper and paperboard, ruled, lined or ad val. 70% squared, but not otherwise printed, in rolls or sheets 48.07 Paper and paperboard, impregnated, coated, surface-coloured, surface-decorated or printed (not being merely ruled, lined or squared and not constituting printed matter within Chapter 49), in rolls or sheets: A. Articles not included in subheading B hereof ad val. 30% B. Carbon paper and stencil sheets, plastic ad val. 100% impregnated or plastic coated paper and paperboard simulating leather, coated or gummed kraftpaper, waxpaper and surface- coloured, decorated or printed paper or paperboard except safety paper 48.08 Filter blocks, slabs and plates, of paper pulp ad val. 10% 48.09 Building board of wood pulp or of vegetable ad val. 70% fibre, whether or not bonded with natural or artificial resins or with similar binders II. Paper and Paperboard Cut to Size or Shape and Articles of Paper or Paperboard 48.10 Cigarette paper, cut to size, whether or not in ad val. 50% the form of booklets or tubes 48.11 Wallpaper and lincrusta; window ad val. 100% transparencies of paper 48.12 Floor coverings prepared on a base of paper ad val. 100% or of paperboard, whether or not cut to size, with or without a coating of linoleum compound 48.13 Carbon and other copying papers (including duplicator stencils) and transfer papers, cut to size, whether or not put up in boxes: A. Copying paper except stencil sheets and ad val. 30% typewriter carbon paper B. Stencil sheets ad val. 50% C. Other ad val. 100% 48.14 Writing blocks, envelopes, letter cards, ad val. 100% plain postcards, correspondence cards; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing only an assortment of paper stationery 48.15 Other paper and paperboard, cut to size or shape: A. Paper: 1. Filter paper and sterilization indicator ad val. 30% or strip (autoclave tapes) 2. Cigarette paper of 15 cm. or less in ad val. 50% width but not cut to cigarette size 3. Other ad val. 100% B. Paperboard ad val. 100% C. Cellulose wadding ad val. 30% 48.16 Boxes, bags and other packing containers, ad val. 100% of paper or paperboard 48.17 Box files, letter trays, storage boxes and ad val. 100% similar articles of paper, or paperboard, of a kind commonly used in offices, shops and the like 48.18 Registers, exercise books, note books, ad val. 100% memorandum blocks, order books, receipt books, diaries, blotting-pads, binders (loose-leaf or other), file covers and other stationery of paper or paperboard; sample and other albums and book covers, of paper or paperboard 48.19 Paper or paperboard labels, whether or not ad val. 100% printed or gummed 48.20 Bobbins, spools, cops and similar supports of ad val. 30% paper pulp, paper or paperboard (whether or not perforated or hardened) 48.21 Other articles of paper pulp, paper, paperboard or cellulose wadding: A. Electrocardiograph paper ad val. 30% B. Other ad val. 100% CHAPTER 49 Printed Books, Newspapers, Pictures and Other Products of the Printing Industry; Manuscripts, Typescripts and Plans Note: 1. This Chapter does not cover: (a) Paper, paperboard, or cellulose wadding, or articles thereof, in which printing is merely incidental to their primary use (Chapter 48). (b) Playing cards or other goods falling within any heading in Chapter 97; or (c) Original engravings, prints or lithographs (heading No. 99.02), postage, revenue or similar stamps falling within heading No. 99.04, antiques of an age exceeding one hundred years or other articles falling within any heading in Chapter 99. 2. 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 treated as falling within heading No. 49.01 and not within heading No. 49.02. 3. Heading No. 49.01 is to be extended to apply to: (a) A collection of printed reproductions of, for example, works of art or drawings, with a relative text, put up with numbered pages in a form suitable for binding into one or more volumes; (b) A pictorial supplement accompanying, and subsidiary to, a bound volume; and (c) Printed parts of books or booklets, in the form of assembled or separate sheets or signatures, constituting the whole or a part of a complete work and designed for binding. However, printed pictures or illustrations not bearing a text, whether in the form of signatures or separate sheets, fall in heading No. 49.11. 4. Headings Nos. 49.01 and 49.02 are to be taken not to apply to publications issued for advertising purposes by or for an advertiser named therein, or to publications which are primarily devoted to advertising (including tourist propaganda). Such publications are to be taken as falling within heading No. 49.11. 5. For the purposes of heading No. 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. 6. For the purposes of heading No. 49.06, the expression "manuscripts and typescripts" is to be taken to extend to carbon copies or copies on sensitised paper of manuscripts and typescripts. References in this Chapter to printed matter of any kind include references to any matter of that kind which is reproduced by means of a duplicating machine. 7. For the purposes of heading No. 49.09, the expression "picture postcards" means cards consisting essentially of an illustration and bearing printed indication of their use. IESAac 49.01 Printed books, booklets, brochures, pamphlets ad val. 10% and leaflets 49.02 Newspapers, journals and periodicals, ad val. 10% whether or not illustrated 49.03 Children's picture books and painting books ad val. 10% 49.04 Music, printed or in manuscript, whether ad val. 10% or not bound or illustrated 49.05 Maps and hydrographic and similar charts ad val. 10% of all kinds, including atlases, wall maps and topographical plans, printed; printed globes (terrestrial or celestial) 49.06 Plans and drawings, for industrial, ad val. 10% architectural, engineering, commercial or similar purposes, whether original or reproductions on sensitised paper; manuscripts and typescripts 49.07 Unused postage, revenue and similar stamps of current or new issue in the country to which they are destined; stamp-impressed paper; banknotes, stock, share and bond certificates and similar documents of title; cheque books: A. Articles not included in subheading B hereof ad val. 10% B. Unsigned stock, share and bond certificates ad val. 100% and similar documents of title, including checkbook and stamp-impressed paper 49.08 Transfer (decalcomanias): A. Ceramic transfers ad val. 20% B. Other ad val. 30% 49.09 Picture postcards, christmas and other ad val. 100% picture greeting cards, printed by any process, with or without trimmings 49.10 Calendars of any kind, of paper or ad val. 100% paperboard, including calendar blocks 49.11 Other printed matter, including printed ad val. 100% pictures and photographs SCHEDULE XI Textile and Textile Articles Notes: 1. This schedule does not cover: (a) Animal brush making bristles or hair (heading No. 05.02); horsehair or horsehair waste (heading No. 05.03); (b) Human hair or articles of human hair (heading No. 05.01, 67.03 or 67.04), except straining cloth of a kind commonly used in oil presses and the like (heading No. 59.17); (c) Vegetable materials falling within Chapter 14; (d) Asbestos of heading No. 25.24 or articles of asbestos and other products of heading No. 68.13 or 68.14; (e) Articles falling within heading No. 30.04 or 30.05 (for example, wadding, gauze, bandages and similar articles for medical or surgical purposes, sterile surgical suture materials); (f) Sensitised textile fabric (heading No. 37.03); (g) Monofil of which any cross-sectional dimension exceeds 1 mm and strip (artificial straw and the like) of a width exceeding 5 mm, of artificial plastic material (Chapter 39) or plaits of fabrics of such monofil or strip (Chapter 46); (h) Woven textile fabrics, felt, bonded fibre fabrics or similar bonded yarn fabrics, impregnated, coated, covered or laminated with rubber, and articles thereof, falling within Chapter 40; (ij) Skins with their wool on (Chapter 41 or 43) or articles of furskin, artificial fur or articles thereof, falling within heading No. 43.03 or 43.04; (k) Articles of textile materials falling within heading No. 42.01 or 42.02; cCHETI (l) Products and articles of Chapter 48 (for example, cellulose wadding); (m) Footwear or parts of footwear, gaiters or leggings or similar articles classified in Chapter 64; (n) Headgear or parts thereof falling within Chapter 65; (o) Hair nets (heading No. 65.05 or 67.04, as the case may be); (p) Goods falling within Chapter 67; (q) Abrasive-coated threads, cords or fabric (heading No. 68.06); (r) Glass fibre or articles of glass fibre, other than embroidery with glass thread on a visible ground of fabric (Chapter 70); (s) Articles falling within Chapter 94 (furniture and bedding); or (t) Articles falling within Chapter 97 (for example, toys, games and sports requisites). 2. (A) Goods classifiable in any heading in Chapters 50 to 57 and of a mixture of two or more different textile materials are to be classified according to the following rules: (a) Goods containing more than 10% by weight of silk, noil or other waste silk or any combination thereof are to be classified in Chapter 50, and, for the purposes of classification in that Chapter, as if consisting wholly of that one of those materials which predominates in weight; (b) All other goods are to be classified as if consisting wholly of that one textile material which predominates in weight over any other single textile material. (B) For the purposes of the above rules: (a) Metallised yarn shall be treated as a single textile material and its weight shall be taken as the aggregate of the weight of the textile and metal components, and, for the classification of woven fabrics, metal thread is to be regarded as a textile material; (b) Where a heading in question refers to goods of different textile materials (for example, silk and waste silk or carded sheep's or lambs' wool and combed sheep's or lambs' wool), all those materials shall be treated as being one and the same; (c) Except as provided in (B) (a), the weight of constituents other than textile materials is not to be included in the weight of the goods. (C) The provisions of paragraphs (A) and (B) above are to be applied also to the yarns referred to in Notes 3 and 4 below. 3. (A) For the purposes of this Schedule, and subject to the exceptions in paragraph (B) below, yarns (single, multiple or cabled) of the following descriptions are to be treated as "twine, cordage, ropes and cables": (a) Of silk, noil or other waste silk, of a weight exceeding 2 g/m (18,000 denier); (b) Of man-made fibres (including yarn of two or more monofil of Chapter 51), of a weight exceeding 1 g/m (9,000 denier); (c) Of true hemp or flax: (i) Polished or glazed, of which the length per kilogram, multiplied by the number of constituent strands, is less than 7,000 m; (ii) Not polished or glazed and of a weight exceeding 2 g/m. (d) Of coir, consisting of three or more plies; (e) Of other vegetable fibres, of a weight exceeding 2 g/m; or (f) Reinforced with metal. (B) Exceptions: (a) Yarn of sheep's or lambs' wool or other animal hair and paper yarn, other than yarn reinforced with metal; acEHSI (b) Continuous filament tow for the manufacture of man-made fibres (discontinuous), and multifilament yarn without twist or with a twist of less than 5 turns per metre; (c) Silk-worm gut; imitation catgut of silk or of man-made fibres, and monofil of Chapter 51; (d) Metallised yarn, not being yarn reinforced with metal; and (e) Chenille yarn and gimped yarn. 4. (A) For the purposes of Chapters 50, 51, 53, 54, 55 and 56, the expression "put up for retail sale" in relation to yarn means, subject to the exceptions in paragraph (B) below, yarn put up: (a) In balls or on cards, reels, tubes or similar supports, of a weight (including support) not exceeding: (i) 200 g in the case of flax and ramie; (ii) 85 g in the case of silk, noil or other waste silk, and man-made fibres (continuous); or (iii) 125 g in other cases; (b) In hanks or skeins of a weight not exceeding: (i) 85 g in the case of silk, noil or other waste silk, and man-made fibres (continuous); or (ii) 125 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) 85g in the case of silk, noil or other waste silk, and man-made fibres (continuous); or (ii) 125g in other cases. (B) Exceptions: (a) Single yarn of any textile material, except: (i) Single yarn of sheep's or lambs' wool or of fine animal hair, unbleached; and (ii) Single yarn of sheep's or lambs' wool or of fine animal hair, bleached, dyed or printed, of a length less than 2,000 m/kg; (b) Multiple or cabled yarn, unbleached: (i) Of silk, noil or other waste silk, however put up; or (ii) Of other textile material except sheep's or lambs' wool or fine animal hair, in hanks or skeins; (c) Multiple or cabled yarn of silk, noil or other waste silk, bleached, dyed or printed, of a length not less than 75,000 m/kg measured multiple; and (d) Single, multiple or cabled yarn of any textile material: (i) In cross-reeled hanks or skeins; or (ii) Put up on supports or in some other manner indicating its use in the textile industry (for example, on cops, twisting mill tubes, pirns, conical bobbins or spindles, or reeled in the form of cocoons for embroidery looms). 5. (a) For the purposes of heading No. 55.07, "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. (b) For the purposes of heading No. 58.08, "plain" means consisting solely of a single series of regular meshes of the same shape or size without any pattern or filling-in of the meshes. In applying this definition no account is to be taken of any minor open spaces which are inherent in the formation of the meshes. 6. For the purposes of this Schedule, the expression "made up" means: AHcCDI (a) Cut otherwise than into rectangles; (b) Made and finished by weaving and ready for use (or merely needing separation by cutting dividing threads) and not requiring sewing or further fabrication (for example, certain dusters, towels, table cloths, scarf squares and blankets); (c) Hemmed or with rolled edges (except fabrics in the piece which have been cut from wider pieces and hemmed or rolled merely to prevent unravelling), or with a knotted fringe at any of the edges; (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 fabrics assembled in layers, whether or not padded). 7. The headings of Chapters 50 to 57 and, except where the context otherwise requires, the headings of Chapters 58 to 60, are to be taken not to apply to goods made up within the meaning of Note 6 above. Chapters 50 to 57 are to be taken not to apply to goods falling with Chapter 58 or 59. CHAPTER 50 Silk and Waste Silk 50.01 Silk-worm cocoons suitable for reeling ad val. 20% 50.02 Raw silk (not thrown) ad val. 20% 50.03 Silk waste (including cocoons unsuitable for ad val. 20% reeling; silk noils and pulled or garnetted rags) 50.04 Silk yarn, other than yarn of noil or other ad val. 30% waste silk, not put up for retail sale 50.05 Yarn spun from silk waste other than noil, ad val. 30% not put up for retail sale 50.06 Yarn spun from noil silk, not put up for ad val. 30% retail sale 50.07 Silk yarn and yarn spun from noil or other ad val. 50% waste silk, put up for retail sale 50.08 Silk-worm gut; imitation catgut of silk ad val. 20% 50.09 Woven fabrics of silk or of waste silk ad val. 70% other than noil 50.10 Woven fabrics of noil silk ad val. 70% CHAPTER 51 Man-Made Fibers (Continuous) Note: 1. Throughout the Nomenclature, the term "man-made fibres" means fibres or filaments of organic polymers produced by manufacturing processes, either: (a) By polymerization or condensation of organic monomers, for example, polyamides, polyesters, polyurethanes and polyvinyl derivatives; or (b) By chemical transformation of natural organic polymers (such as cellulose, casein, proteins and algae), for example, viscose rayon, cuprammonium rayon (cupra), cellulose acetate and alginates. 2. Heading No. 51.01 is to be taken not to apply to continuous filament tow of man-made fibres falling within Chapter 56. 3. The expression "yarn of man-made fibres (continuous)" is to be taken not to apply to yarn (known as "ruptured filament yarn") of which the majority of the filaments have been ruptured by passage through rollers or other devices (Chapter 56). 4. Monofil of man-made fibre materials of which no cross-sectional dimension exceeds 1 mm is to be classified in heading No. 51.01 when of a weight less than 6.6 mg/m (60 denier) and in heading No. 51.02 in other cases. Monofil of which any cross-sectional dimension exceeds 1 mm is to be classified in Chapter 39. Strip (artificial straw and the like) of man-made fibre materials is to be classified in heading No. 51.02 when of a width not exceeding 5 mm and in Chapter 39 in other cases. TAIcaD 51.01 Yarn of man-made fibres (continuous), not put up for retail sale: A. Articles not included in subheading B hereof ad val. 30% B. Polyester yarn and nylon yarn except ad val. 50% when imported directly by textile mills under prior joint authorization of the Tariff Commission and the Board of Investments 51.02 Monofil, strip (artificial straw and the like) ad val. 30% and imitation catgut, of man-made fibre materials 51.03 Yarn of man-made fibres (continuous), put ad val. 50% up for retail sale 51.04 Woven fabrics of man-made fibres (continuous), including woven fabrics of monofil or strip of heading No. 51.01 or 51.02: A. Tire cord fabrics or tire woven fabrics ad val. 30% B. Other ad val. 70% CHAPTER 52 Metallised Textiles . 52.01 Metallised yarn, being textile yarn spun with ad val. 100% metal or covered with metal by any process 52.02 Woven fabrics of metal thread or of metallised ad val. 100% yarn of a kind used in articles of apparel, as furnishing fabrics or the like CHAPTER 53 Wool and Other Animal Hair Note: The expression "fine animal hair" means hair of alpaca, llama, vicuna, yak, camel, Angora, Tibetan, Kashmir and similar goats (but not common goats), rabbit (including Angora rabbit, hare, beaver, nutria and musk rat). 53.01 Sheep's or lambs' wool, not carded or combed ad val. 20% 53.02 Other animal hair (fine or coarse), not carded ad val. 20% or combed 53.03 Waste of sheep's or lambs' wool or of other ad val. 20% animal hair (fine or coarse), not pulled or garnetted 53.04 Waste of sheep's or lambs' wool or of other ad val. 20% animal hair (fine or coarse), pulled or garnetted (including pulled or garnetted rags) 53.05 Sheep's or lambs' wool or other animal hair ad val. 20% (fine or coarse), carded or combed 53.06 Yarn of carded sheep's or lambs' wool ad val. 30% (woolen yarn), not put up for retail sale 53.07 Yarn of combed sheep's or lambs' wool ad val. 30% (worsted yarn), not put up for retail sale 53.08 Yarn of fine animal hair (carded or combed), ad val. 30% not put up for retail sale 53.09 Yarn of horsehair or of other coarse animal ad val. 30% hair, not put up for retail sale 53.10 Yarn of sheep's or lambs' wool, of horsehair ad val. 30% or of other animal hair (fine or coarse), put up for retail sale 53.11 Woven fabrics of sheep's or lambs' wool ad val. 70% or of fine animal hair 53.12 Woven fabrics of coarse animal hair other ad val. 70% than horsehair 53.13 Woven fabrics of horsehair ad val. 70% CHAPTER 54 Flax and Ramie 54.01 Flax, raw or processed but not spun; flax ad val. 50% tow and waste (including pulled or garnetted rags) 54.02 Ramie, raw or processed but not spun; ad val. 20% ramie noils and waste (including pulled or garnetted rags) 54.03 Flax or ramie yarn, not put up for retail sale ad val. 50% 54.04 Flax or ramie yarn, put up for retail sale ad val. 50% 54.05 Woven fabrics of flax or of ramie: A. Flax duck and/or canvas ad val. 50% B. Other ad val. 70% CHAPTER 55 Cotton 55.01 Cotton, not carded or combed ad val. 10% 55.02 Cotton linters ad val. 10% 55.03 Cotton waste (including pulled or ad val. 10% garnetted rags), not carded or combed 55.04 Cotton, carded or combed ad val. 30% 55.05 Cotton yarn, not put up for retail sale ad val. 50% 55.06 Cotton yarn, put up for retail sale ad val. 70% 55.07 Cotton gauze ad val. 70% 55.08 Terry towelling and similar terry fabrics ad val. 70% of cotton 55.09 Other woven fabrics of cotton ad val. 70% CHAPTER 56 Man-Made Fibres (Discontinuous) Note: Heading No. 56.02 is to be taken to apply only to continuous filament tow of man-made fibres, 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 meters; (b) Twist less than 5 turns per meter; (c) Weight per filament less than 6.6 mg/m (60 denier); (d) In the case of filaments described in Note 1 (a) to Chapter 51, the tow must be drawn, that is to say, be incapable of being stretched by more than 100% of its length; (e) Total weight of tow more than 2 g/m (18,000 denier). Tow of a length not exceeding 2 m is to be classified in heading No. 56.01. 56.01 Man-made fibres (discontinuous), not carded, combed or otherwise prepared for spinning: A. Articles not included in subheading B hereof ad val. 10% B. Polyester staple fibres, except when ad val. 30% imported directly by textile spinning mills under prior joint authorization of the Tariff Commission and the Board of Investments 56.02 Continuous filament tow for the manufacture of man-made fibres (discontinuous): A. Articles not included in subheadings B ad val. 10% and C hereof B. Acetate tow and similar continuous ad val. 20% filament tow when imported directly by cigarette filter rod manufacturers C. Polyester filament tow, except when ad val. 30% imported directly by textile spinning mills under prior joint authorization of the Tariff Commission and the Board of Investments 56.03 Waste (including yarn waste and pulled or ad val. 20% garnetted rags) of man-made fibres (continuous or discontinuous), not carded, combed or otherwise prepared for spinning 56.04 Man-made fibres (discontinuous or waste), ad val. 30% carded, combed or otherwise prepared for spinning 56.05 Yarn of man-made fibres (discontinuous ad val. 50% or waste), not put up for retail sale 56.06 Yarn of man-made fibres (discontinuous ad val. 70% or waste), put up for retail sale 56.07 Woven fabrics of man-made fibres ad val. 70% (discontinuous or waste) CHAPTER 57 Other Vegetable Textile Materials; Paper Yarn and Woven Fabrics of Paper Yarn 57.01 True hemp ("cannabis sativa"), raw ad val. 10% or processed but not spun; tow and waste of true hemp (including pulled or garnetted rags or ropes) 57.02 Manila hemp (abaca) ("musa textilis"), ad val. 10% raw or processed but not spun; tow and waste of Manila hemp (including pulled or garnetted rags or ropes) 57.03 Jute and other textile bast fibres not ad val. 10% elsewhere specified or included, raw or processed but not spun; tow and waste thereof (including pulled or garnetted rags or ropes) 57.04 Other vegetable textile fibres, raw or ad val. 10% processed but not spun; waste of such fibres (including pulled or garnetted rags or ropes) 57.05 Yarn of true hemp ad val. 30% 57.06 Yarn of jute or of other textile bast ad val. 30% fibres of heading No. 57.03 57.07 Yarn of other vegetable textile fibres ad val. 30% 57.08 Paper yarn ad val. 30% 57.09 Woven fabrics of true hemp ad val. 70% 57.10 Woven fabrics of jute or of other textile ad val. 70% bast fibres of heading No. 57.03 57.11 Woven fabrics of other vegetable textile fibres ad val. 70% 57.12 Woven fabrics of paper yarn ad val. 70% CHAPTER 58 Carpets, Mats, Matting and Tapestries; Pile and Chenille Fabrics; Narrow Fabrics; Trimmings; Tulle and Other Net Fabrics; Lace; Embroidery Notes: 1. The headings of this chapter are to be taken not to apply to coated or impregnated fabrics, elastic fabrics or elastic trimmings, machinery belting or other goods falling within Chapter 59. However, embroidery on any textile base falls within heading No. 58.10. 2. In headings Nos. 58.01 and 58.02, the words "carpets" and "rugs" are to be taken to extend to similar articles having the characteristics of floor coverings but intended for use for other purposes. These headings are to taken not to apply to felt carpets, which fall within Chapter 59. 3. For the purposes of heading No. 58.05, the expression "narrow woven fabrics" means: (a) Woven fabrics of a width not exceeding 30 centimeters, whether woven as such or cut from wider pieces, provided with selvedges (woven, gummed or made otherwise) on both edges; (b) Tubular woven fabrics of a flattened width not exceeding 30 centimeters; and (c) Bias binding with folded edges, of a width when unfolded not exceeding 30 centimeters. Narrow woven fabrics in the form of fringes are to be treated as falling within heading No. 58.07. 4. Heading No. 58.08 is to be taken not to apply to nets or netting in the piece made of twine, cordage or rope, which are to be taken as falling within heading No. 59.05. 5. In heading No. 58.10, the expression "embroidery" means, INTER ALIA, embroidery 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 is to be taken not to apply to needlework tapestry (heading No. 58.03). 6. The headings of this Chapter are to be taken to include goods of the descriptions specified therein when made of metal thread and of a kind used in apparel, as furnishings or the like. 58.01 Carpets, carpeting and rugs, knotted ad val. 100% (made up or not) 58.02 Other carpets, carpeting, rugs, mats and ad val. 100% matting, and "Kelem", "Schumacks" and Karamanie rugs and the like (made up or not) 58.03 Tapestries, hand-made, of the type ad val. 100% Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point and cross stitch) made in panels and the like by hand 58.04 Woven pile fabrics and chenille fabrics ad val. 100% (other than terry towelling or similar terry fabrics of cotton falling within heading No. 55.08 and fabrics falling within heading No. 58.05) 58.05 Narrow woven fabrics, and narrow fabrics (bolduc) consisting of warp without weft assembled by means of an adhesive, other than goods falling within heading No. 58.06: A. Narrow woven fabrics of the kind being ad val. 30% processed into inked ribbon for typewriters and similar machines; electric insulating tape of cotton B. Other ad val. 70% 58.06 Woven labels, badges and the like, not ad val. 70% embroidered, in the piece, in strips or cut to shape or size 58.07 Chenille yarn (including flock chenille ad val. 100% yarn), gimped yarn (other than metallised yarn of heading No. 52.01 and gimped horsehair yarn); braids and ornamental trimmings in the piece; tassels, pompons and the like 58.08 Tulle and other net fabrics (but not ad val. 100% including woven, knitted or crocheted fabrics), plain 58.09 Tulle and other net fabrics (but not including ad val. 70% woven, knitted or crocheted fabrics), figured; hand or mechanically made lace, in the piece, in strips or in motifs 58.10 Embroidery, in the piece, in strips or in motifs ad val. 100% CHAPTER 59 Wadding and Felt; Twine, Cordage, Ropes and Cables; Special Fabrics; Impregnated and Coated Fabrics; Textile Articles of a Kind Suitable for Industrial Use Notes: 1. For the purposes of this Chapter, the expression "textile fabric" is to be taken to apply only to the textile fabrics of Chapters 50 to 57 and headings Nos. 58.04 and 58.05, the braids and trimmings in the piece of heading No. 58.07, the tulle and other net fabrics of headings Nos. 58.08 and 58.09, lace of heading No. 58.09 and the knitted and crocheted fabrics of heading No. 60.01. 2. A. Heading No. 59.08 is to be taken to apply to textile fabrics impregnated, coated, covered or laminated with preparations of cellulose derivatives or of other artificial plastic materials whatever the weight per square meter and whatever the nature of the plastic material (compact, foam, sponge, or expanded). It does not, however, cover: (a) Fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually Chapters 50 to 58 and 60); for the purpose of this provision, no account should be taken of any resulting change of colour; (b) Products which cannot, without fracturing, be bent manually around a cylinder of a diameter of 7 mm., at a temperature between 15 and 30 C (usually Chapter 39); or (c) Products in which the textile fabric is either completely embedded in artificial plastic material or coated or covered on both sides with such material (Chapter 39). B. Heading No. 59.12 does not apply to: (a) Fabrics in which the impregnation or coating cannot be seen with the naked eye (usually Chapters 50 to 58 and 60); for the purpose of this provision, no account should be taken of resulting change of colour; (b) Fabrics painted with designs (other than painted canvas being theatrical scenery, studio backcloths or the like); (c) Fabrics covered with flock, dust, powdered cork or the like and bearing designs resulting from these treatments; or (d) Fabrics finished with normal dressing having a basis of amylaceous or similar substances. 3. In heading No. 59.11 the expression "rubberised textile fabrics" means: (a) Textile fabrics impregnated, coated, covered, or laminated with rubber: HAICcD (i) Weighing not more than 1,500 g/m 2 ; or (ii) Weighing more than 1,500 g/m 2 and containing more than 50% by weight of textile material; (b) Fabrics composed of parallel textile yarns agglomerated with rubber, irrespective of their weight per square metre; and (c) Plates, sheets and strip, of expanded, foam or sponge rubber, combined with textile fabric, other than those falling in Chapter 40 by virtue of the last paragraph of Note 2 to that Chapter. 4. Heading No. 59.16 is to be taken not to apply to: (a) Transmission, conveyor or elevator belting of a thickness of less than 3 mm; or (b) Transmission, conveyor or elevator belts or belting of textile fabric impregnated, coated, covered or laminated with rubber or made from textile yarn or cord impregnated or coated with rubber (heading No. 40.10). 5. Heading No. 59.17 is to be taken to apply to the following goods which are to be taken as not falling within any other heading of Schedule XI: (a) Textile products (other than those having the character of the products of headings Nos. 59.14 to 59.16), the following only: (i) Textile fabric, felt and felt-lined woven fabric, coated, covered or laminated with rubber, leather or other material, of a kind commonly used for card clothing, and similar fabric of a kind commonly used in machinery or plant; (ii) Bolting cloth; (iii) Straining cloth of a kind commonly used in oil presses and the like, of textile fibres or of human hair; (iv) Woven textile felts, whether or not impregnated or coated, of a kind commonly used in paper-making or other machinery, tubular or endless with single or multiple warp and/or weft, or flat woven with multiple warp and/or weft; (v) Textile fabrics reinforced with metal, of a kind commonly used in machinery or plant; (vi) Textile, fabrics of the metallised yarn falling within heading No. 52.01, of a kind commonly used in paper-making or other machinery; (vii) Cords, braids and the like, whether or not coated, impregnated or reinforced with metal, of a kind commonly used in machinery or plant as packing or lubricating materials; (b) Textile articles (other than those of headings Nos. 59.14 to 59.16) of a kind commonly used in machinery or plant (for example, gaskets, washers, polishing discs and other machinery parts). 59.01 Wadding and articles of wadding; textile flock and dust and mill neps: A. Wadding for cutting up into cigarette ad val. 50% filter tips B. Other ad val. 100% 59.02 Felt and articles of felt, whether or not impregnated or coated: A. In the piece ad val. 30% B. Other ad val. 70% 59.03 Bonded fibre fabrics, similar bonded ad val. 50% yarn fabrics, and articles of such fabrics, whether or not impregnated or coated 59.04 Twine, cordage; ropes and cables, plaited or not: A. Twine, cordage, ropes and cables of ad val. 50% fibres other than hemp B. Other ad val. 70% 59.05 Nets and netting made of twine, cordage or rope, and made-up fishing nets of yarn, twine, cordage or rope: A. Articles not included in subheading B hereof ad val. 50% B. Made-up fishing nets of cotton yarn or ad val. 70% twine; and nettings made of cotton 59.06 Other articles made from yarn, twine, ad val. 100% cordage, rope or cables, other than textile fabrics and articles made from such fabrics 59.07 Textile fabrics coated with gum or ad val. 30% amylaceous substances, of a kind used for the outer covers of books and the like; tracing cloth; prepared painting canvas; buckram and similar fabrics for hat foundations and similar uses 59.08 Textile fabrics impregnated, coated, covered or laminated with preparations of cellulose derivatives or of other artificial plastic materials: A. Continuous filament nylon ad val. 30% B. Other ad val. 70% 59.09 Textile fabrics coated or impregnated ad val. 70% with oil or preparations with a basis of drying oil 59.10 Linoleum and materials prepared on a ad val. 100% textile base in a similar manner to linoleum, whether or not cut to shape or of a kind used as floor coverings; floor coverings consisting of a coating applied on a textile base, cut to shape or not 59.11 Rubberised textile fabrics; other than knitted ad val. 50% or crocheted goods 59.12 Textile fabrics otherwise impregnated or ad val. 70% coated; painted canvas being theatrical scenery, studio back-cloths or the like 59.13 Elastic fabrics and trimmings (other than ad val. 50% knitted or crocheted goods) consisting of textile materials combined with rubber threads 59.14 Wicks, of woven, plaited or knitted textile materials, for lamps, stoves, lighters, candles and the like; tubular knitted gas-mantle fabric and incandescent gas mantle: A. Tubular knitted gas-mantle fabrics ad val. 10% B. Other ad val. 50% 59.15 Textile hosepiping and similar tubing, ad val. 20% with or without lining, armour or accessories of other materials 59.16 Transmission, conveyor or elevator belts ad val. 10% or belting, of textile material, whether or not strengthened with metal or other material 59.17 Textile fabrics and textile articles, of a ad val. 10% kind commonly used in machinery or plant CHAPTER 60 Knitted and Crocheted Goods Notes: 1. This Chapter does not cover: (a) Crochet lace of heading No. 58.09; (b) Knitted or crocheted goods falling within Chapter 59; (c) Corsets, corset-belts, suspender-belts, brassieres, braces, suspenders, garters or the like (heading No. 61.09); (d) Old clothing or other articles falling within heading No. 63.01; or CEIHcT (e) Orthopaedic appliances, surgical belts, trusses or the like (heading No. 90.19). 2. Headings Nos. 60.02 to 60.06 are to be taken to apply to knitted or crocheted articles and to parts thereof: (a) Knitted or crocheted directly to shape, whether imported as separate items or in the form of a number of items in the length; (b) Made up, by sewing or otherwise. 3. For the purposes of heading No. 60.06, knitted or crocheted articles are not considered to be elastic articles only by reason of their containing rubber thread or elastic forming merely a supporting band. 4. The headings of this Chapter are to be taken to include goods of the descriptions specified therein when made of metal thread and of a kind used in apparel, as furnishings or the like. 5. For the purposes, of this Chapter: (a) "Elastic" means consisting of textile materials combined with rubber threads; and (b) "Rubberised" means impregnated, coated, covered or laminated with rubber, or made with textile thread impregnated, coated, or covered with rubber. 60.01 Knitted or crocheted fabric, not elastic nor ad val. 50% rubberised 60.02 Gloves, mittens and mitts, knitted or crocheted, ad val. 100% not elastic or rubberised 60.03 Stockings, understockings, socks, ankle- ad val. 100% socks, sockettes and the like, knitted or crocheted, not elastic nor rubberised 60.04 Under garments, knitted or crocheted, ad val. 100% not elastic nor rubberised 60.05 Outer garments and other articles, knitted ad val. 100% or crocheted, not elastic nor rubberised 60.06 Knitted or crocheted fabric and articles ad val. 100% thereof, elastic or rubberised (including elastic knee-caps and elastic stockings) CHAPTER 61 Articles of Apparel and Clothing Accessories of Textile Fabric, Other Than Knitted or Crocheted Goods Notes: 1. The headings of this Chapter are to be taken to apply to articles of the kinds described therein only when made up of any textile fabric (including felt, bonded fibre fabric, braid or trimmings of heading No. 58.07, tulle or other net fabrics and lace) or of fabric of metal thread, but not including articles of knitted or crocheted material other than those falling within heading No. 61.09. 2. The headings of this Chapter do not cover: (a) Old clothing or other articles falling within heading No. 63.01; or (b) Orthopaedic appliances, surgical belts, trusses or the like (heading No. 90.19). 3. For the purposes of headings Nos. 61.01 to 61.04: (a) Articles which cannot be identified as either men's or boys' garments or as women's or girls' garments are to be classified in heading No. 61.02 or 61.04 as the case may be; (b) The expression "infants' garments" is to be taken to apply to: (i) Garments for young children which are not identifiable as for wear exclusively by boys or by girls, and (ii) Babies' napkins. 4. Scarves and articles of the scarf type, square or approximately square, of which no side exceeds 60 cm. are classified as handkerchiefs (heading No. 61.05). Handkerchiefs of which any side exceeds 60 cm. are to be classified in heading No. 61.06. EScAID 5. The headings of this Chapter are to be taken to apply to textile fabrics (other than knitted or crocheted fabric) cut to shape for making articles of this Chapter. Heading No. 61.09, however, also includes fabrics knitted or crocheted to shape for making articles classified in that heading, whether imported as separate items or in the form of a number of items in the length. 61.01 Men's and boys' outer garments ad val. 100% 61.02 Women's, girls' and infants' outer garments ad val. 100% 61.03 Men's and boys' under garments, including ad val. 100% collars, shirt fronts and cuffs 61.04 Women's, girls' and infants' under garments ad val. 100% 61.05 Handkerchiefs ad val. 100% 61.06 Shawls, scarves, mufflers, mantillas, veils ad val. 100% and the like 61.07 Ties, bow ties and cravats ad val. 100% 61.08 Collars, tuckers, fallals, bodice-fronts, ad val. 100% jabots, cuffs, flounces, yokes and similar accessories and trimmings for women's and girls' garments 61.09 Corsets, corset-belts, suspender-belts, ad val. 100% brassieres, braces, suspenders, garters and the like (including such articles of knitted or crocheted fabric), whether or not elastic 61.10 Gloves, mittens, mitts, stockings, socks and ad val. 100% sockettes, not being knitted or crocheted goods 61.11 Made up accessories for articles of apparel ad val. 100% (for example, dress shields, shoulder and other pads, belts, muffs, sleeve protectors, pockets) CHAPTER 62 Other Made Up Textile Articles Notes: 1. The headings of this Chapter are to be taken to apply to the articles of the kinds described therein only when made up of any textile fabric (other than felt and bonded fibre or similar bonded yarn fabrics) or of the braids or trimmings of heading No. 58.07, not being knitted or crocheted goods. 2. The headings of this Chapter do not cover: (a) Goods falling within Chapters 58, 59 or 61; or (b) Old clothing or other articles falling within heading No. 63.01. 62.01 Traveling rugs and blankets ad val. 100% 62.02 Bed linen, table linen, toilet linen and ad val. 100% kitchen linen; curtains and other furnishing articles 62.03 Sacks and bags, of a kind used for the ad val. 100% packing of goods 62.04 Tarpaulins, sails, awnings, sunblinds, tents ad val. 100% and camping goods 62.05 Other made up textile articles (including ad val. 100% dress patterns) CHAPTER 63 Old Clothing and Other Textile Articles; Rags 63.01 Clothing, clothing accessories, travelling ad val. 100% rugs and blankets, household linen and furnishing articles (other than articles falling within heading No. 58.01, 58.02 or 58.03), of textile materials, footwear and headgear of any material, showing signs of appreciable wear and imported in bulk or in bales, sacks or similar bulk packings 63.02 Used or new rags, scrap twine, cordage, ad val. 100% rope and cables and worn out articles of twine, cordage, rope or cables SCHEDULE XII Footwear, Headgear, Umbrellas, Sunshades, Whips, Riding-Crops and Parts Thereof; Prepared Feathers and Articles Made Therewith; Artificial Flowers; Articles of Human Hair; Fan CHAPTER 64 Footwear, Gaiters and the Like; Parts of Such Articles Notes: 1. This Chapter does not cover: HEDCAS (a) Footwear, without applied soles, knitted or crocheted (heading No. 60.03) or of other textile fabric (except felt or bonded fibre or similar bonded yarn fabrics) (heading No. 62.05); (b) Old footwear falling within heading No. 63.01; (c) Articles of asbestos (heading No. 68.13); (d) Orthopaedic footwear or other orthopaedic appliances, or parts thereof (heading No. 90.19); or (e) Toys and skating boots with skates attached (Chapter 97). 2. For the purposes of headings No. 64.05 and 64.06, the expression "parts" is to be taken not to include pegs, boot protectors, eyelets, boot hooks, buckles, ornaments, braid, laces, pompons or other trimmings (which are to be classified in their appropriate headings) or buttons or other goods falling within heading No. 98.01. 3. For the purposes of heading No. 64.01, the expression "rubber or artificial plastic material" is to be taken to include any textile fabric coated or covered externally with one or both of those materials. 64.01 Footwear with outer soles and uppers of rubber or artificial plastic material: A. Miners' rubber boots with steel toe lining ad val. 50% B. Other ad val. 100% 64.02 Footwear with outer soles of leather or composition leather; footwear (other than footwear falling within heading No. 64.01) with outer soles of rubber or artificial plastic material: A. Special sports footwear equipped with ad val. 20% spikes, studs, bars (e.g., athletic football, track and field shoes and hockey boots) except golf shoes B. Other ad val. 100% 64.03 Footwear with outer soles of wood or cork ad val. 100% 64.04 Footwear with outer soles of other materials ad val. 100% 64.05 Parts of footwear (including uppers, in-soles ad val. 100% and screw-on heels) of any material except metal 64.06 Gaiters, spats, leggings, puttees, cricket pads, ad val. 100% shin-guards and similar articles, and parts thereof CHAPTER 65 Headgear and Parts Thereof Notes: 1. This Chapter does not cover: (a) Old headgear falling within heading No. 63.01; (b) Hair nets of human hair (heading No. 67.04); (c) Asbestos headgear (heading No. 68.13); or (d) Dolls' hats or other toy hats, or carnival articles of Chapter 97. 2. Heading No. 65.02 is to be taken not to apply to hat-shapes made by sewing (other than hat-shapes made by the sewing in spirals of plaited or other strips). 65.01 Hat-forms, hat bodies and hoods of felt, ad val. 50% neither blocked to shape nor with made brims; plateaux and manchons (including slit manchons), of felt 65.02 Hat-shapes, plaited or made from plaited ad val. 50% or other strips of any material, neither blocked to shape nor with made brims 65.03 Felt hats and other felt headgear, being ad val. 70% headgear made from the felt hoods and plateaux falling within heading No. 65.01, whether or not lined or trimmed 65.04 Hats and other headgear, plaited or made ad val. 70% from plaited or other strips of any material, whether or not lined or trimmed 65.05 Hats and other headgear (including hair ad val. 70% nets), knitted or crocheted, or made up from lace, felt or other textile fabric in the piece (but not from strips), whether or not lined or trimmed 65.06 Other headgear, whether or not lined or trimmed: A. Safety helmets ( e.g ., military, firemen, ad val. 20% miners, divers and welders) B. Other ad val. 70% 65.07 Head-bands, linings, covers, hat foundations, ad val. 70% hat frames (including spring frames for opera hats), peaks and chinstraps, for headgear CHAPTER 66 Umbrellas, Sunshades, Walking-Sticks, Whips, Riding-Crops and Parts Thereof Notes: 1. This Chapter does not cover: (a) Measure walking-sticks or the like (heading No. 90.16); (b) Firearm-sticks, sword-sticks, loaded walking-sticks or the like (Chapter 93); or (c) Goods falling within Chapter 97 (for example, toy umbrellas and toy sunshades); 2. Heading No. 66.03 is to be taken not to apply to parts, trimmings or accessories of textile material, nor to covers, tassels, thongs, umbrella cases or the like, of any material. Such goods imported with, but not fitted to, articles falling within heading No. 66.01 or 66.02 are to be classified separately and are not to be treated as forming part of those articles. 66.01 Umbrellas and sunshades (including walking- ad val. 100% stick umbrellas, umbrella tents, and garden and similar umbrellas) 66.02 Walking-sticks (including climbing-sticks ad val. 100% and seat-sticks), canes, whips, riding-crops and the like 66.03 Parts, fittings, trimmings and accessories ad val. 70% of articles falling within heading No. 66.01 or 66.02 CHAPTER 67 Prepared Feathers and Down and Articles Made of Feathers or of Down; Artificial Flowers; Articles of Human Hair; Fans Notes: 1. This Chapter does not cover: (a) Straining cloth of human hair (heading No. 59.17); (b) Floral motifs of lace, of embroidery or other textile fabric (Schedule XI); (c) Footwear (Chapter 64); (d) Headgear (Chapter 65); (e) Feather dusters (heading No. 96.04), powder-puffs (heading No. 96.05), hair sieves (heading No. 96.06); or (f) Toys, sports requisites or carnival articles (Chapter 97). 2. Heading No. 67.01 is to be taken not to apply to: (a) Goods (for example, bedding) in which feathers or down constitute only filling or padding; (b) Articles of apparel and accessories thereto in which feather or down constitute no more than mere trimming or padding; (c) Artificial flowers or foliage or parts thereof or made up articles of heading No. 67.02; or (d) Fans (heading No. 67.05). 3. Heading No. 67.02 is to be taken not to apply to: (a) Articles of glass (Chapter 70); ASTcEa (b) Artificial flowers, foliage or fruit of pottery, stone, metal, wood or other materials, obtained in one piece by moulding, forging, carving, stamping or other process, or consisting of parts assembled otherwise than by binding, glueing or similar methods. 67.01 Skins and other parts of birds with their ad val. 100% feathers or down, feathers, parts of feathers, down, and articles thereof, (other than goods falling within heading No. 05.07 and worked quills and scapes) 67.02 Artificial flowers, foliage or fruit and ad val. 100% parts thereof, articles made of artificial flowers, foliage or fruit 67.03 Human hair, dressed, thinned, bleached ad val. 100% or otherwise worked; wool or other animal hair prepared for use in making wigs and the like 67.04 Wigs, false beards, hair pads, curls, switches ad val. 100% and the like, of human or animal hair or of textiles; other articles of human hair (including hair nets) 67.05 Fans and hand screens, non-mechanical, ad val. 100% of any material; frames and handles therefore and parts of such frames and handles, of any material SCHEDULE XIII Articles of Stone, of Plaster, of Cement, of Asbestos, of Mica and of Similar Materials; Ceramic Products; Glass and Glassware CHAPTER 68 Articles of Stone, of Plaster, of Cement, of Asbestos, of Mica and of Similar Materials Notes: 1. This Chapter does not cover: (a) Goods falling within Chapter 25; (b) Coated or impregnated paper falling within heading No. 48.07 (for example, paper coated with mica powder or graphite, bituminised or asphalted paper); (c) Coated or impregnated textile fabric falling within Chapter 59 (for example, mica-coated fabric, bituminised or asphalted fabric; (d) Articles falling within Chapter 71; (e) Tools or parts of tools, falling within Chapter 82; (f) Lithographic stones of heading No. 84.34; (g) Electrical insulators (heading No. 85.25) or fittings of insulating material falling within heading No. 85.26; (h) Dental burrs (heading No. 90.17); (ij) Goods falling within Chapter 91 (for example, clocks and clock cases); (k) Articles falling within heading No. 95.07; (l) Articles falling within Chapter 97 (for example, toys, games and sports requisites); (m) Goods falling within heading No. 98.01 (for example, buttons), heading No. 98.05 (for example, slate pencils) or heading No. 98.06. (for example, drawing slates); (n) Works of art, collectors' pieces or antiques (Chapter 99). 2. In heading No. 68.02 the expression "worked monumental or building stone" is to be taken to apply not only to the varieties of stone referred to in headings Nos. 25.15 and 25.16 but also to all other natural stone (for example, quartzite, flint, dolomite and steatite) similarly worked; it is, however, to be taken not to apply to slate. DcCITS 68.01 Road and paving setts, curbs and flagstones, ad val. 50% of natural stone (except slate) 68.02 Worked monumental or building stone, and ad val. 100% articles thereof (including mosaic cubes), other than goods falling within heading No. 68.01 or within Chapter 69 68.03 Worked slate and articles of slate, including ad val. 50% articles of agglomerated slate 68.04 Millstones, grindstones, grinding wheels ad val. 20% and the like (including grinding, sharpening, polishing, trueing and cutting wheels, heads, discs and points), of natural stone (agglomerated or not), of agglomerated natural or artificial abrasives, or of pottery with or without cores, shanks, sockets, axles and the like of other materials, but without frameworks; segments and other finished parts of such stones and wheels, of natural stone (agglomerated or not), of agglomerated natural or artificial abrasives, or of pottery 68.05 Hand polishing stones, whetstones, oil- ad val. 20% stones, hones and the like, of natural stone, of agglomerated natural or artificial abrasives, or of pottery 68.06 Natural or artificial abrasive powder or ad val. 20% grain, on a base of woven fabric, of paper, of paperboard or of other materials, whether or not cut to shape or sewn or otherwise made up 68.07 Slag wool, rock wool and similar mineral ad val. 20% 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 falling in heading No. 68.12 or 68.13, or in Chapter 69 68.08 Articles of asphalt or of similar materials ad val. 30% (for example, of petroleum bitumen or coal tar pitch) 68.09 Panels, boards, tiles, blocks and similar ad val. 50% articles of vegetable fibre, of wood fibre, of straw, of wood shavings or of wood waste (including sawdust), agglomerated with cement, plaster or with other mineral binding substances 68.10 Articles of plastering material ad val. 50% 68.11 Articles of cemen (including slag cement), ad val. 50% of concrete or of artificial stone (including granulated marble agglomerated with cement), reinforced or not 68.12 Articles of asbestos-cement, of cellulose ad val. 70% fibre-cement or the like 68.13 Fabricated asbestos and articles thereof (for example, asbestos board, thread and fabric, asbestos clothing, asbestos jointing), reinforced or not, other than goods falling within heading No. 68.14; mixtures with a basis of asbestos and mixtures with a basis of asbestos and magnesium carbonate, and articles of such mixtures: A. Articles not included in subheading B hereof ad val. 30% B. Asbestos vinyl tiles ad val. 50% 68.14 Friction materials (segments, discs, washers, ad val. 50% strips, sheets, plates, rolls and the like) of a kind suitable for brakes, for clutches or the like, with a basis of asbestos, other mineral substances or of cellulose, whether or not combined with textile or other materials 68.15 Worked mica and articles of mica, including ad val. 30% bonded mica, splittings on a support of paper or fabric (for example, micanite and micafolium) 68.16 Articles of stone or of other mineral ad val. 50% substances (including articles of peat), not elsewhere specified or included CHAPTER 69 Ceramic Products Notes: 1. The headings of this Chapter are to be taken to apply only to ceramic products which have been fired after shaping. Heading Nos. 69.04 to 69.14 are to be taken to apply only to such products other than heat-insulating goods and refractory goods. CITDES 2. This Chapter does not cover: (a) Goods falling within Chapter 71 (for example, imitation jewellery); (b) Cermets falling within heading No. 81.04; (c) Electrical insulators (heading No. 85.25) or fittings of insulating material falling within heading No. 85.26; (d) Artificial teeth (heading No. 90.19); (e) Goods falling within Chapter 91 (for example, clocks and clock cases); (f) Articles falling within Chapter 97 (for example, toys, games and sports requisite); (g) Smoking pipes, buttons or other articles falling within Chapter 98; or (h) Original statuary, collectors' pieces or antiques (Chapter 99). I. Heat-Insulating and Refractory Goods 69.01 Heat-insulating bricks, blocks, tiles and other ad val. 10% heat-insulating goods of siliceous fossil meals or of similar siliceous earths (for example, kieselguhr, tripolite or diatomite) 69.02 Refractory bricks, blocks, tiles and similar ad val. 10% refractory constructional goods, other than goods falling within heading No. 69.01 69.03 Other refractory goods (for example, retorts, ad val. 10% crucibles, muffles, nozzles, plugs, supports, cupels, tubes, pipes, sheaths and rods), other than goods falling within heading No. 69.01 II. Other Ceramic Products 69.04 Building bricks (including flooring blocks, ad val. 50% support or filler tiles and the like) 69.05 Roofing tiles, chimney-pots, cowls, chimney- liners, cornices and other constructional goods, including architectural ornaments: A. Ceramic bricks for lining ball mills ad val. 20% B. Other ad val. 50% 69.06 Piping, conduits and guttering (including ad val. 30% angles, bends and similar fittings) 69.07 Unglazed setts, flags and paving, hearth ad val. 100% and wall tiles 69.08 Glazed setts, flags, and paving, hearth ad val. 100% and wall tiles 69.09 Laboratory, chemical or industrial wares; ad val. 20% throughs, tubs and similar receptacles of a kind used in agriculture; pots, jars and similar articles of a kind commonly used for the conveyance or packing of goods 69.10 Sinks, wash basins, bidets, water closet ad val. 70% pans, urinals, baths and like sanitary fixtures 69.11 Tableware and other articles of a kind commonly used for domestic or toilet purposes, of porcelain or china (including biscuit porcelain and parian): A. Articles of tableware imported by and ad val. 30% for the exclusive use of a hotel or restaurant authorized by the Philippine Tourist Commission, and indelibly or permanently marked, etched or engraved with the name and/or logogram of the hotel or restaurant B. Other ad val. 100% 69.12 Tableware and other articles of a kind ad val. 100% commonly used for domestic or toilet purposes, of other kinds of pottery 69.13 Statuettes and other ornaments, and articles ad val. 100% of personal adornment; articles of furniture 69.14 Other articles ad val. 100% CHAPTER 70 Glass and Glassware Notes : 1. This Chapter does not cover: HcTDSA (a) Ceramic enamels (heading No. 32.08); (b) Goods falling within Chapter 71 (for example, imitation jewelry); (c) Electrical insulators (heading No. 85.25) or fittings of insulating material falling within heading No. 85.26; (d) Hypodermic syringes, artificial eyes, thermometers, barometers, hydrometers, optically worked optical elements or other articles falling within Chapter 90; (e) Toys, games, sports requisites, Christmas tree ornaments or other articles falling within Chapter 97 (excluding glass eyes without mechanisms for dolls or for other articles of Chapter 97); or (f) Buttons, fitted vacuum flasks, scent or similar sprays or other articles falling within Chapter 98. 2. The reference in heading No. 70.07 to "cast, rolled, drawn or blown glass (including flashed or wired glass) cut to shape other than rectangular shape, or bent or otherwise worked (for example, edge worked or engraved), whether or not surface ground or polished" is to be taken to apply to articles made from such glass, provided they are not framed or fitted with other materials. 3. For the purposes of heading No. 70.20, the expression "wool" means: (a) Mineral wool with a silica (SiO 2 ) content not less than 60% by weight; (b) Mineral wools with a silica (SiO 2 ) content less than 60% but with an alkaline oxide (K 2 O and/or Na 2 O) content of more than (5%) by weight or a boric oxide (B 2 O 3 ) content of more than 2% by weight. Mineral wools which do not comply with the above specifications fall in heading No. 68.07. 4. For the purposes of the Nomenclature, the expression "glass" is to be taken to extend to fused quartz and fused silica. 70.01 Waste glass (cullet); glass in the mass (excluding ad val. 50% optical glass) 70.02 Glass of the variety known as "enamel" ad val. 20% glass, in the mass, rods and tubes 70.03 Glass in balls, rods and tubes, unworked (not ad val. 20% being optical glass) 70.04 Unworked cast or rolled glass (including ad val. 70% flashed or wired glass), whether figured or not in rectangles 70.05 Unworked drawn or blown glass (including ad val. 70% flashed glass), in rectangles 70.06 Cast, rolled, drawn or blown glass (including flashed or wired glass) in rectangles, surface ground or polished, but not further worked: A. Colored Float Glass, 10" x 24" and 6" x 24" ad val. 50% with maximum thickness of 4 mm B. Other ad val. 70% 70.07 Cast, rolled, drawn or blown glass (including flashed or wired glass) cut to shape other than rectangular shape, or bent or otherwise worked (for example, edge worked or engraved), whether or not surface ground or polished; multiple-walled insulating glass; leaded lights and the like: A. Multiple-walled heat or sound-insulating ad val. 30% glass and leaded lights B. Other ad val. 70% 70.08 Safety glass consisting of toughened or ad val. 70% laminated glass, shaped or not 70.09 Glass mirrors (including rear-view mirrors), ad val. 100% unframed, framed or backed 70.10 Carboys, bottles, jars, pots, tubular containers and similar containers, of glass, of a kind commonly used for the conveyance or packing of goods; stoppers and other closures, of glass: A. Carboys, demijohns, tubular containers, ad val. 20% opal glass containers, bottles and vials for antibiotics, serums and other injectibles B. Other ad val. 50% 70.11 Glass envelopes (including bulbs and tubes) ad val. 20% for electric lamps, electronic valves or the like 70.12 Glass inners for vacuum flasks or for other ad val. 20% vacuum vessels 70.13 Glassware (other than articles falling in heading No. 70.19) of a kind commonly used for table, kitchen, toilet or office purposes, for indoor decoration, or for similar uses: A. Articles of tableware imported by and for the ad val. 30% exclusive use of a hotel or restaurant authorized by the Philippine Tourist Commission, and indelibly or permanently marked, etched or engraved with the name and/or logogram of the hotel or restaurant B. Other ad val. 70% 70.14 Illuminating glassware, signalling glassware and optical elements of glass, not optically worked nor of optical glass: A. Signalling glassware and optical elements ad val. 30% of glass, not optically worked nor of optical glass B. Glass globes and cylinders for kerosene ad val. 50% air pressure lamps C. Other ad val. 100% 70.15 Clock and watch glasses and similar glasses ad val. 30% (including glass of a kind used for sunglasses but excluding glass suitable for corrective lenses), curved, bent, hollowed and the like; glass spheres and segments of spheres, of a kind used for the manufacture of clock and watch glasses and the like 70.16 Bricks, tiles, slabs, paving blocks, squares and ad val. 30% other articles of pressed or moulded glass, of a kind commonly used in building; multicellular glass in blocks, slabs, plates, panels and similar forms 70.17 Laboratory, hygienic and pharmaceutical ad val. 20% glassware, whether or not graduated or calibrated; glass ampoules 70.18 Optical glass and elements of optical glass, ad val. 10% other than optically worked elements; blanks for corrective spectacle lenses 70.19 Glass beads, imitation pearls, imitation precious ad val. 50% and semi-precious stones, fragments and chippings, and similar fancy or decorative glass smallwares, and articles of glassware made therefrom; glass cubes and small glass plates, whether or not on a backing, for mosaics and similar decorative purposes; artificial eyes, of glass, including those for toys but excluding those for wear by humans; ornaments and other fancy articles of lamp-worked glass; glass grains (Ballotini) 70.20 Glass fibre (including wool), yarns, fabrics, and ad val. 30% articles made therefrom 70.21 Other articles of glass ad val. 70% SCHEDULE XIV Pearls, Precious and Semi-Precious Stones, Precious Metals, Rolled Precious Metals, and Articles Thereof; Imitation Jewellery; Coin CHAPTER 71 Pearls, Precious and Semi-Precious Stones, Precious Metals, Rolled Precious Metals, and Articles Thereof; Imitation Jewellery Notes: 1. Subject to Note 1 (a) to Schedule VI and except as provided below, all articles consisting wholly or partly: ASICDH (a) Of pearls or of precious or semi-precious stones (natural, synthetic or reconstructed), or (b) Of precious metal or of rolled precious metal, are to be classified within this Chapter and not within any other Chapter. 2. (a) Heading Nos. 71.12, 71.13 and 71.14 do not cover articles in which precious metal or rolled precious metal is present as minor constituents only, such as minor fittings or minor ornamentations (for example, monograms, ferrules and rims), and paragraph (b) of the foregoing Note does not apply to such articles. (b) Heading No. 71.15 does not cover articles containing precious metal or rolled precious metal (other than as minor constituents). (3) This Chapter does not cover: (a) Amalgams of precious metal, and colloidal precious metal (heading No. 28.49); (b) Sterile surgical suture materials, dental fillings and other goods falling in Chapter 30; (c) Goods falling in Chapter 32 (for example, lustres); (d) Handbags and other articles falling within heading No. 42.02 or 42.03; (e) Goods of heading No. 43.03 or 42.04; (f) Goods falling within Schedule XI (textiles and textiles articles); (g) Footwear (Chapter 64) and headgear (Chapter 65); CHATEa (h) Umbrellas, walking-sticks and other articles falling within Chapter 66; (ij) Fans and hand screens of heading No. 67.05; (k) Coin (Chapter 72 or 99); (l) Abrasive goods falling within headings Nos. 68.04, 68.05, 68.06 or Chapter 82, containing dust or powder of precious or semi-precious stones (natural or synthetic); goods of Chapter 82 with a working part of precious or semi-precious stones (natural, synthetic or reconstructed) on a support of base metal; machinery, mechanical appliances and electrical goods, and parts thereof, failing within Schedule XVI, not being such articles wholly of precious or semi-precious stones (natural, synthetic or reconstructed); (m) Goods falling within Chapter 90, 91 or 92 (scientific instruments, clocks and watches, or musical instruments); (n) Arms or parts thereof (Chapter 93); (o) Articles covered by Note 2 to Chapter 97); (p) Articles falling within headings of Chapter 98 other than headings Nos. 98.01 and 98.12; or. (q) Original sculptures and statuary (heading No. 99.03), collectors' pieces (heading No. 99.05) and antiques of an age exceeding one hundred years (heading No. 99.06), other than pearls or precious or semi-precious stones. aDHCAE 4. (a) The expression "pearls" is to be taken to include cultured pearls. (b) The expression "precious metal" means silver, gold, platinum and other metals of the platinum group. (c) The expression "other metals of the platinum group" means iridium, osmium, palladium, rhodium and ruthenium. 5. For the purposes of this Chapter, any alloy (including a sintered mixture containing precious metal is to be treated as an alloy of precious metal, if and only 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 only 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 only as an alloy of gold. (c) Other alloys containing 2% or more, by weight, of silver are to be treated as alloys of silver. For the purposes of this Note, metals of the platinum group are to be regarded as one metal and are to be treated as though they were platinum. 6. Except where the context otherwise requires, any reference in these Notes or elsewhere in the Nomenclature to precious metal or to any particular precious metal is to be taken to include 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 rolled precious metal or to base metal or non-metals coated or plated with precious metal. HcaDIA 7. The expression "rolled precious metal" means materials 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. The expression is also to be taken to cover base metal in laid with precious metal. 8. For the purposes of heading No. 71.12, the expression "articles of jewellery" means: (a) Any small objects of personal adornment (gem-set or not) 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 (such as cigarette cases, powder boxes, chain purses, cachou boxes). 9. For the purposes of heading 71.13, 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. 10. For the purposes of heading No. 71.16, the expression "imitation jewellery" means articles of jewellery within the meaning of paragraph (a) of Note 8 above (but not including buttons, studs, cuff-links or other articles of heading No. 98.01 or dress combs, hair slides or the like of heading No. 98.12), not incorporating pearls, precious or semi-precious stones (natural, synthetic or reconstructed) nor (except as plating or as minor constituents) precious metal or rolled precious metal, and composed: (a) Wholly or partly of base metal, whether or not plated with precious metal; or (b) Of at least two materials (for example, wood and glass, bone and amber, mother of pearl and artificial plastic material, no account being taken of materials (for example, necklace strings) used only for assembly. 11. Cases, boxes and similar containers imported with articles of this Chapter are to be classified with such articles if they are of a kind normally sold therewith. Cases, boxes and similar containers imported separately are to be classified under their appropriate headings. IDTSEH I. Pearls and Precious and Semi-Precious Stones 71.01 Pearls, unworked or worked, but not mounted, ad val. 100% set or strung (except ungraded pearls temporarily strung for convenience of transport 71.02 Precious and semi-precious stones, unworked, cut or otherwise worked, but not mounted, set or strung (except ungraded stones temporarily strung for convenience of transport): A. Industrial diamonds ad val. 20% B. Other ad val. 100% 71.03 Synthetic or reconstructed precious or semi-precious stones, unworked, cut or otherwise worked, but not mounted, set or strung (except ungraded stones temporarily strung for convenience of transport): A. Industrial synthetic diamonds ad val. 20% B. Other ad val. 100% 71.04 Dust and powder of natural or synthetic ad val. 20% precious or semi-precious stones II. Precious Metals and Rolled Precious Metals, Unworked or Semi-Manufactured 71.05 Silver, including silver gilt and platinum-plated ad val. 100% silver, unwrought or semi-manufactured 71.06 Rolled silver, unworked or semi-manufactured ad val. 100% 71.07 Gold, including platinum plated gold, ad val. 100% unwrought or semi-manufactured 71.08 Rolled gold on base metal or silver, unworked ad val. 100% or semi-manufactured 71.09 Platinum and other metals of the platinum ad val. 100% group, unwrought or semi-manufactured 71.10 Rolled platinum or other platinum group ad val. 100% metals, on base metal or precious metal, unworked or semi-manufactured 71.11 Goldsmiths', silversmiths' and jewellers' ad val. 100% sweepings, residues, lemels, and other waste and scrap, of precious metal III. Jewellery, Goldsmiths' and Silversmiths' Wares and Other Articles 71.12 Articles of jewellery and parts thereof, of ad val. 100% precious metal or rolled precious metal 71.13 Articles of goldsmiths' or silversmiths' ad val. 100% wares and parts thereof, of precious metal or rolled precious metal, other than goods falling within heading No. 71.12 71.14 Other articles of precious metal or rolled ad val. 100% precious metal 71.15 Articles consisting of, or incorporating, ad val. 100% pearls, precious or semi-precious stones (natural, synthetic or reconstructed) 71.16 Imitation jewellery ad val. 100% CHAPTER 72 Coin Note: This Chapter does not cover collectors' pieces (heading No. 99.05). 72.01 Coin ad val. 10% SCHEDULE XV Base Metals and Articles of Base Metal Notes: 1. This Schedule does not cover: (a) Prepared paints, inks or other products with a basis of metallic flakes or powder falling within heading No. 32.08, 32.09, 32.10, or 32.13; (b) Ferro-cerium or other pyrophoric alloys (heading No. 36.07); (c) Headgear or parts thereof falling within heading No. 65.06 or 65.07; (d) Umbrella frames and other goods of heading No. 66.03; (e) Goods falling within Chapter 71 (for example, precious metal alloys, rolled precious metal and imitation jewellery); (f) Articles falling within Schedule XVI (machinery, mechanical appliances and electrical goods); (g) Assembled railway or tramway track (heading No. 86.10) or other articles falling within Schedule XVII (vehicles, ships and boats, aircraft); (h) Instruments or apparatus of base metal of a kind falling within Schedule XVIII, including clock and watch springs; (ij) Lead shot prepared for ammunition (heading No. 93.07) or other articles falling within Schedule XIX (arms and ammunition); (k) Articles falling within Chapter 94 (furniture and mattress supports); (l) Hand sieves (heading No. 96.06); (m) Articles falling within Chapter 97 (for example, toys, games and sports requisites); or ASTcaE (n) Buttons, pens, pencil-holders, pen nibs or other articles falling within Chapter 98. 2. Throughout the Nomenclature, the expression "parts of general use" means: (a) Goods described in headings Nos. 73.20, 73.25, 73.29; 73.31 and 73.32 and similar goods of other base metals; (b) Springs and leaves for springs, of base metal, other than clock and watch springs (heading No. 91.11); and (c) Goods described in headings Nos. 83.01, 83.02, 83.07, 83.09, 83.12 and 83.14. In Chapters 73 to 82 (but not in heading No. 73.29 or 74.13) references to parts of goods do not include references to parts of general use as defined above. Subject to the preceding paragraph and to the Note to Chapter 83, the headings in Chapters 73 to 81 are to be taken not to apply to any goods falling within Chapter 82 or 83. 3. Classification of alloys (other than ferro-alloys and master alloys as defined in Chapters 73 and 74): (a) An alloy of base metals containing more than 10%, by weight, of nickel is to be classified as an alloy of nickel, except in the case of an alloy in which iron predominates by weight over each of the other metals. (b) Any other alloy of base metals is to be classified as an alloy of the metal which predominates by weight over each of the other metals. (c) An alloy composed of base metals of this Schedule and of elements not falling within this Schedule is to be treated as an alloy of base metals of this Schedule if the total weight of such metals equals or exceeds the total weight of the other elements present. (d) In this Schedule the term "alloy" is to be taken to include sintered mixtures of metal powders and heterogenous intimate mixtures obtained by melting (other than cermets). 4. Unless the context otherwise requires, any reference in this Nomenclature to a base metal is to be taken to include a reference to alloys which, by virtue of Note 3 above, are to be classified as alloys of that metal. 5. Classification of Composite Articles: TEcCHD Except where the headings otherwise require, articles of base metal (including articles of mixed materials treated as articles of base metal under the Interpretative Rules) containing two or more base metals are to be treated as articles of the base metal predominating by weight. For this purpose: (a) Iron and steel, or different kinds of iron or steel, are regarded as one and the same metal, (b) An alloy is regarded as being entirely composed of that metal as an alloy of which, by virtue of Note 3, it is classified, and (c) A cermet of heading No. 81.04 is regarded as a single base metal. 6. For the purpose of this Schedule, the expression "waste and scrap" means waste and scrap metal fit only for the recovery of metal or for use in the manufacture of chemicals. CHAPTER 73 Iron and Steel and Articles Thereof Notes: 1. In this Chapter the following expressions have the meanings hereby assigned to them: (a) Pig iron and cast iron (heading No. 73.01): A ferrous product containing, by weight, 1.9% or more of carbon, and which may contain one or more of the following elements within the weight limits specified: less than 15% phosphorus, not more than 8% silicon, not more than 6% manganese, not more than 30% chromium, not more than 40% tungsten, and an aggregate of not more than 10% of other alloy elements (for example, nickel, copper, aluminium, titanium, vanadium, molybdenum). However, the ferrous alloys known as "non-distorting tool steels" containing, by weight, 1.9% or more of carbon and having the characteristics of steel, are to be classified as steels, under their appropriate headings. (b) Spiegeleisen (heading No. 73.01): A ferrous product 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 (heading No. 73.02): Alloys of iron (other than master alloys as defined in Note 1 to Chapter 74) which are not usefully malleable and are commonly used as raw material in the manufacture of ferrous metals and which contain, by weight, separately or together: acCTIS more than 8% of silicon, or more than 30% of manganese, or more than 30% of chromium, or more than 40% of tungsten, or a total of more than 10% of other alloy elements (aluminium, titanium, vanadium, copper, molybdenum, niobium or other elements, subject to a maximum content of 10% in the case of copper), and which contain, by weight, not less than 4% in the case of ferro-alloys containing silicon, not less than 8% in the case of ferro-alloys containing manganese but no silicon or not less than 10% in other cases, of the element iron. (d) Alloy steel (heading No. 73.15): Steel containing, by weight, one or more elements in the following proportions: more than 2% of manganese and silicon, taken together, or 2.00% or more of manganese, or 2.00% or more of silicon, or 0.50% or more of nickel, or 0.50% or more of chromium, or 0.10% or more of molybdenum, or 0.10% or more of vanadium, or 0.30% or more of tungsten, or 0.30% or more of cobalt, or 0.30% or more of aluminium, or 0.40% or more of copper, or 0.10% or more of lead, or 0.12% or more of phosphorus, or 0.10% or more of sulphur, or 0.20% or more of phosphorus and sulphur, taken together, or 0.10% or more of other elements, taken separately. (e) High carbon steel (heading No. 73.15): Steel containing, by weight, not less than 0.60% of carbon and having a content, by weight, less than 0.04% of phosphorus and sulphur taken separately and less than 0.07% of these elements taken together. (f) Paddled bars and pilings (heading No. 73.06): Products for rolling, forging or re-melting obtained either: (i) By shingling balls of puddled iron to remove the slag arising during puddling, or (ii) By roughly welding together by means of hot-rolling, packets of scrap iron or steel or puddled iron. (g) Ingots (heading No. 73.06): Products for rolling or forging obtained by casting into moulds. (h) Blooms and billets (heading No. 73.07): Semi-finished products of rectangular section, of a cross-sectional area exceeding 1,225 mm 2 and of such dimensions that the thickness exceeds one quarter of the width. (ij) Slabs and sheet bars (including tin-plate bars) (heading No. 73.07): IDaCcS Semi-finished products of rectangular section, of thickness not less than 6 mm, of a width not less than 150 mm and of such dimensions that the thickness does not exceed one quarter of the width. (k) Coils for re-rolling (heading No. 73.08): Coiled semi-finished hot-rolled products, of rectangular section, not less than 1.5 mm thick, of a width exceeding 500 mm and of a weight of not less than 500 kg. per piece. (l) Universal plates (heading No. 73.09): Products of rectangular section, hot-rolled lengthwise in a close box or universal mill, of a thickness exceeding 5 mm but not exceeding 100 mm, and of a width exceeding 150 mm but not exceeding 1,200 mm. (m) Hoop and strip (heading No. 73.12): Rolled products with sheared or unsheared edges, of rectangular section, of a thickness not exceeding 6 mm, of a width not exceeding 500 mm and of such dimensions that the thickness does not exceed one tenth of the width, in straight strips, coils or flattened coils. (n) Sheets and plates (heading No. 73.13): Rolled products (other than coils for re-rolling as defined in paragraph (k) above) of any thickness and, if in rectangles, of a width exceeding 500 mm. Heading No. 73.13 is to be taken to apply, INTER ALIA, to sheets or plates which have been cut to non-rectangular shape, perforated, corrugated, channelled, ribbed, polished or coated, provided that they do not thereby assume the character of articles or of products falling within other headings. (o) Wire (heading No. 73.14): Cold-drawn products of solid section of any cross-sectional shape, of which no cross-sectional dimension exceeds 13 mm. In the case of headings Nos. 73.26 and 73.27, however, the term "wire" is deemed to include rolled products of the same dimensions. (p) Bars and rods (including wire rod) (heading No. 73.10): Products of solid section which do not conform to the entirety of any of the definitions (h), (ij), (k), (l), (m), (n), and (o) above, and which have cross-sections in the shape of circles, segments of circles, ovals, isosceles triangles, rectangles, hexagons, octagons or quadrilaterals with only two sides parallel and the other sides equal. EHASaD The expression also includes concrete reinforcing bars which apart from minor indentations, flanges, grooves or other deformations produced during the rolling process correspond to the above definition. (q) Hollow mining drill steel (heading No. 73.10): Steel hollow bars of any cross-section, suitable for mining drills, of which the greatest external dimension exceeds 15 mm but does not exceed 50 mm, and of which the greatest internal dimension does not exceed one third of the greatest external dimension. Other steel hollow bars are to be treated as falling within heading No. 73.18. (r) Angles, shapes and sections (heading No. 73.11): Products, other than those falling within heading No. 73.16, which do not conform to the entirety of any of the definitions (h), (ij), (k), (l), (m), (n) and (o) above, and which do not have cross-sections in the form of circles, segments of circles, ovals, isosceles triangles, rectangles, hexagons, octagons, or quadrilaterals with only two sides parallel and the other two sides equal, and which are not hollow. 2. Headings Nos. 73.06 to 73.14 are to be taken not to apply to goods of alloy or high carbon steel (heading No. 73.15). 3. Iron and steel products of the kind described in any of the headings Nos. 73.06 to 73.15 inclusive, clad with another ferrous metal, are to be classified as products of the ferrous metal predominating by weight. 4. Iron obtain by electrolytic deposition is classified according to its form and dimensions with the corresponding products obtained by other processes. 5. The expression "high-pressure hydro-electric conduits of steel" (heading No. 73.19) means riveted, welded or seamless circular steel tubes or pipes and bends therefor, of an internal diameter exceeding 400 mm and of a wall thickness exceeding 10.5 mm. aSDCIE 73.01 Pig iron, cast iron and spiegeleisen, in pigs, blocks, ad val. 10% lumps and similar forms 73.02 Ferro-alloys: A. Articles not included in subheading B hereof ad val. 10% B. Ferro-silicon, ferro-manganese and ad val. 30% ferro-silicon-manganese 73.03 Waste and scrap metal of iron or steel ad val. 10% 73.04 Shot and angular grit, of iron or steel, ad val. 10% whether or not graded; wire pellets of iron or steel 73.05 Iron or steel powders; sponge iron or steel ad val. 10% 73.06 Puddled bars and pilings; ingots, blocks, ad val. 10% lumps and similar forms, of iron or steel 73.07 Blooms, billets, slabs and sheet bars ad val. 10% (including tinplate bars), of iron or steel; pieces roughly shaped by forging, of iron or steel 73.08 Iron or steel coils for re-rolling ad val. 10% 73.09 Universal plates of iron or steel ad val. 10% 73.10 Bars and rods (including wire rod), of iron or steel, hot-rolled, forged, extruded, cold-formed or cold-finished (including precision-made); hollow mining drill steel: A. Articles not included in subheadings B ad val. 10% and C hereof B. Cold-rolled flat and hexagonal steel bars; ad val. 30% cold-finished steel bars, rounds and flats; wire rods C. Hot-rolled concrete or reinforcing bars ad val. 50% 73.11 Angles, shapes and sections, of iron or steel, hot-rolled, forged, extruded, cold-formed or cold-finished; sheet piling of iron or steel, whether or not drilled, punched or made from assembled elements: A. Articles not included in subheading B hereof ad val. 30% B. Riveted, welded, punched or drilled ad val. 70% 73.12 Hoop and strip, of iron or steel, hot-rolled or cold-rolled: A. Articles not included in subheading B hereof ad val. 10% B. Cold-rolled hoop and strip of iron or ad val. 30% steel, coated or uncoated 73.13 Sheets and plates, of iron or steel, hot-rolled or cold-rolled: A. Uncoated: 1. Articles not included in subheading ad val. 10% A-2 hereof 2. Cold-rolled sheets ad val. 30% B. Coated or plated: 1. Articles not included in subheading ad val. 10% B-2 hereof 2. Tinplates, chrome-plated sheets; ad val. 50% galvanized sheets with gauges from 16 to 36 USSG 73.14 Iron or steel wire, whether or not coated, ad val. 50% but not insulated 73.15 Alloy steel and high carbon steel in the ad val. 10% forms mentioned in headings Nos. 73.06 to 73.14 73.16 Railway and tramway track construction ad val. 10% material of iron or steel, the following: rails, check-rails, switch blades, crossings (or frogs), crossing pieces, point rods, rack rails, sleepers, fish-plates, chairs, chair wedges, sole plates (base plates), rail clips, bedplates, ties and other material specialised for joining or fixing rails 73.17 Tubes and pipes, of cast iron ad val. 50% 73.18 Tubes and pipes and blanks therefor, of iron (other than of cast iron) or steel, excluding high-pressure hydro-electric conduits: A. Seamless steel pipes and non-high carbon ad val. 10% seamless steel and bundy-weld pipes and tubes; stainless steel tubes and pipes; boiler tubes B. Other ad val. 50% 73.19 High-pressure hydro-electric conduits of steel, whether or not reinforced ad val. 30% 73.20 Tube and pipe fittings (for example, joints, ad val. 50% elbows, unions and flanges), of iron or steel 73.21 Structures and parts of structures, (for example, ad val. 70% hangars and other buildings, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frameworks, door and window frames, shutters, balustrades, pillars and columns), of iron or steel; plates, strip, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel 73.22 Reservoirs, tanks, vats and similar containers, ad val. 50% 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 73.23 Casks, drums, cans, boxes and similar containers, ad val. 50% of sheet or plate iron or steel, of a description commonly used for the conveyance or packing of goods 73.24 Containers, of iron or steel, for compressed or liquefied gas: A. Articles not included in subheading B hereof ad val. 30% B. Liquefied petroleum gas cylinders ad val. 50% 73.25 Stranded wire, cables, cordage, ropes, plaited bands, slings and the like, of iron or steel wire, but excluding insulated electric cables: A. Locked coil, flattened strands and ad val. 10% non-rotating wire ropes B. Other ad val. 30% 73.26 Barbed iron or steel wire; twisted hoop or ad val. 50% single flat wire, barbed or not, and loosely twisted double wire, of kinds used for fencing, of iron or steel 73.27 Gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials, of iron or steel wire: A. Filter cloth, with steel or iron insertion ad val. 10% B. Other ad val. 50% 73.28 Expanded metal, of iron or steel ad val. 20% 73.29 Chain and parts thereof, of iron or steel ad val. 20% 73.30 Anchors and grapnels and parts thereof, of ad val. 20% iron or steel 73.31 Nails, tacks, staples, hook-nails, corrugated nails, spiked cramps, studs, spikes and drawing pins, of iron or steel, whether or not with heads of other material, but not including such articles with heads of copper: A. Articles not included in subheading B hereof ad val. 30% B. Common wire or finishing nails; railroad ad val. 70% track spikes 73.32 Bolts and nuts (including bolt ends and ad val. 50% screw studs), whether or not threaded or tapped, and screws (including screw hooks and screw rings), of iron or steel; rivets, cotters, cotter-pins, washers and spring washers, of iron or steel 73.33 Needles for hand sewing (including ad val. 30% embroidery), hand carpet needles and hand knitting needles, bodkins, crochet hooks, and the like, and embroidery stilettos, of iron or steel 73.34 Pins (excluding hatpins and other ornamental ad val. 100% pins and drawing pins), hairpins and curling grips, of iron or steel 73.35 Spring and leaves for springs, of iron or steel ad val. 30% 73.36 Stoves (including stoves with subsidiary ad val. 70% boilers for central heating), ranges, cookers, grates, fires and other space heaters, gas-rings, plate warmers with burners, wash boilers with grates or other heating elements, and similar equipment, of a kind used for domestic purposes, not electrically operated, and parts thereof, of iron or steel 73.37 Boilers (excluding boilers of heading No. 84.01) ad val. 30% and radiators, for central heating, not electrically heated, and parts thereof, of iron or steel; air heaters and hot air distributors (including those which can also distribute cool or conditioned air), not electrically heated, incorporating a motor-driven fan or blower, and parts thereof, of iron or steel 73.38 Articles of a kind commonly used for domestic ad val. 70% purposes, sanitary ware for indoor use, and parts of such articles and ware, of iron or steel 73.39 Iron or steel wool; pot scourers and scouring and ad val. 70% polishing pads, gloves and the like, of iron or steel 73.40 Other articles of iron or steel: A. Grinding balls or rods ad val. 30% B. Other ad val. 70% CHAPTER 74 Copper and Articles Thereof Notes: 1. For the purposes of heading No. 74.02, the expression, "master alloys" means alloys (except copper phosphide (phosphor copper) containing more than 8% by weight of phosphorus) containing with other alloy elements more than 10% by weight of copper, not usefully malleable and commonly used as raw material in the manufacture of other alloys or as de-oxidants, de-sulphurising agents or for similar uses in the metallurgy of non-ferrous metals. (Copper phosphide (phosphor copper) containing more than 8% by weight of phosphorus falls within heading No. 28.55 and not within this Chapter). 2. In this Chapter the following expressions have the meanings hereby as signed to them: (a) Wire (heading No. 74.03): Rolled, extruded or drawn products of solid section of any cross-sectional shape, of which no cross-sectional dimension exceeds 6 mm. (b) Wrought bars, rods, angles, shapes and sections (heading No. 74.03): IDSaAH Rolled, extruded, drawn or forged products of solid section, of which the maximum cross-sectional dimension exceeds 6 mm and which, if they are flat, have a thickness exceeding one tenth of the width. Also cast or sintered products, of the same forms and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products falling within other headings. Wire-bars and billets with their ends tapered or otherwise worked simply to facilitate their entry into machines for converting them into, for example, wire-rod or tubes, are however to be taken to be unwrought copper of heading No. 74.01. (c) Wrought plates, sheets and strip (heading No. 74.04): Flat-surfaced, wrought products (coiled or not), of which the maximum cross-sectional dimension exceeds 6 mm, and of which the thickness exceeds 0.15 mm but does not exceed one tenth of the width. Heading No. 74.04 is to be taken to apply, INTER ALIA, to such products, whether or not cut to shape, perforated, corrugated, ribbed, channelled, polished or coated, provided that they do not thereby assume the character of articles or of products falling within other headings. 3. Heading No. 74.07 is to be taken to apply, INTER ALIA, to tubes, pipes and hollow bars which have been polished or coated, or which have been shaped or worked, such as bent, coiled, threaded, drilled, waisted, cone-shaped or finned. Heading No. 74.08 is to be taken to apply, INTER ALIA, to tube and pipe fittings which have been similarly treated. 74.01 Copper matte; unwrought copper (refined or not); ad val. 10% copper waste and scrap 74.02 Master alloys ad val. 10% 74.03 Wrought bars, rods, angles, shapes and sections, of copper; copper wire: A. Articles not included in subheadings B ad val. 10% and C hereof B. Round copper rods and bars ad val. 30% C. Tinned copper wire (excluding wire of ad val. 50% copper-based metal alloys) and bare wire; plated or coated with gold or silver 74.04 Wrought plates, sheets and strip, of copper ad val. 30% 74.05 Copper foil (whether or not embossed, cut to ad val. 20% shape, perforated, coated, printed, or backed with paper or other reinforcing material), of a thickness (excluding any backing) not exceeding 0.15 mm 74.06 Copper powders and flakes ad val. 20% 74.07 Tubes and pipes and blanks therefor, of copper; ad val. 30% hollow bars of copper 74.08 Tube and pipe fittings (for example, joints, ad val. 30% elbows, sockets and flanges), of copper 74.09 Reservoirs, tanks, vats and similar containers, ad val. 30% for any material (other than compressed or liquefied gas), of copper, of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment 74.10 Stranded wire, cables, cordage, ropes, plaited ad val. 30% bands and the like, of copper wire, but excluding insulated electric wires and cables 74.11 Gauze, cloth, grill, netting, fencing, reinforcing ad val. 30% fabric and similar materials (including endless bands), of copper wire 74.12 Expanded metal, of copper ad val. 30% 74.13 Chain and parts thereof, of copper ad val. 30% 74.14 Nails, tacks, staples, hook-nails, spiked cramps, ad val. 30% studs, spikes and drawing pins, of copper, or of iron or steel with heads of copper 74.15 Bolts and nuts (including bolt ends and screw studs), whether or not threaded or tapped, and screws (including screw hooks and screw rings), of copper; rivets, cotters, cotter-pins, washers and spring washers, of copper: A. Articles not included in subheading B hereof ad val. 30% B. Woodscrews ad val. 50% 74.16 Springs, of copper ad val. 20% 74.17 Cooking and heating apparatus of a kind used ad val. 50% for domestic purposes, not electrically operated, and parts thereof, of copper 74.18 Other articles of a kind commonly used for ad val. 70% domestic purposes, sanitary ware for indoor used, and parts of such articles and ware, of copper 74.19 Other articles of copper ad val. 70% CHAPTER 75 Nickel and Articles Thereof Notes: 1. In this Chapter the following expressions have the meanings hereby assigned to them: (a) Wire (heading No. 75.02): Rolled, extruded or drawn products of solid section of any cross-sectional shape, of which no cross-sectional dimension exceeds 6 mm. TAcDHS (b) Wrought bars, rods, angles, shapes and sections (heading No. 75.02): Rolled, extruded, drawn or forged products of solid section, of which the maximum cross-sectional dimension exceeds 6 mm and which, if they are flat, have a thickness exceeding one tenth of the width. Also cast or sintered products, of the same forms and dimensions, which have been subsequently machined (otherwise than by simple trimming or de-scaling). (c) Wrought plates, sheets and strip (heading No. 75.03): Flat-surfaced, wrought products (coiled or not), of which the maximum cross-sectional dimension exceeds 6 mm, and of which the thickness does not exceed one tenth of the width. Heading No. 75.03 is to be taken to apply, INTER ALIA, to such products, whether or not cut to shape, perforated, corrugated, ribbed, channelled, polished or coated, provided that they do not thereby assume the character of articles or of products falling within other headings. 2. Heading No. 75.04 is to be taken to apply, INTER ALIA, to tubes, pipes, hollow bars and tube and pipe fittings which have been polished or coated, or which have been shaped or worked, such as bent, coiled, threaded, drilled, waisted, cone-shaped or finned. 75.01 Nickel mattes, nickel speiss and other intermediate ad val. 10% products of nickel metallurgy; unwrought nickel (excluding electro-plating anodes); nickel waste and scrap 75.02 Wrought bars, rods, angles, shapes and sections, ad val. 20% of nickel; nickel wire 75.03 Wrought plates, sheets and strip, of nickel; ad val. 20% nickel foil; nickel powder and flakes 75.04 Tubes and pipes and blanks therefor, of nickel; ad val. 20% hollow bars, and tube and pipe fittings (for example, joints, elbows, sockets and flanges), of nickel 75.05 Electro-plating anodes, of nickel, wrought or ad val. 20% unwrought, including those produced by electrolysis 75.06 Other articles of nickel ad val. 50% CHAPTER 76 Aluminium and Articles Thereof Notes: 1. In this Chapter the following expressions have the meanings hereby assigned to them: SHIETa (a) Wire (heading No. 76.02): Rolled, extruded or drawn products of solid section of any cross-sectional shape, of which no cross-sectional dimension exceeds 6 mm. (b) Wrought bars, rods, angles, shapes and sections (heading No. 76.02): Rolled, extruded, drawn or forged products of solid section, of which the maximum cross-sectional dimension exceeds 6 mm and which, if they are flat, have a thickness exceeding one tenth of the width. Also cast or sintered products, of the same forms and dimensions, which have been subsequently machined (otherwise than by simple trimming or de-scaling). (c) Wrought plates, sheets and strip (heading No. 76.03): Flat-surfaced, wrought products (coiled or not), of which the maximum cross-sectional dimension exceeds 6 mm, and of which the thickness exceeds 0.20 mm but does not exceed one tenth of the width. Heading No. 76.03 is to be taken to apply, INTER ALIA, to such products, whether or not cut to shape, perforated, corrugated, ribbed, channelled, polished or coated, provided that they do not thereby assume the character of articles or of products falling within other headings. 2. Heading No. 76.06 is to be taken to apply, INTER ALIA, to tubes, pipes and hollow bars which have been polished or coated, or which have been shaped or worked, such as bent, coiled, threaded, drilled, waisted, cone-shaped or finned. Heading No. 76.07 is to be taken to apply, INTER ALIA, to tube and pipe fittings which have been similarly treated. 76.01 Unwrought aluminium; aluminium waste and scrap ad val. 10% 76.02 Wrought bars, rods, angles, shapes and sections, ad val. 30% of aluminium; aluminium wire 76.03 Wrought plates, sheets and strips, of aluminium: A. Tube sheets for refrigerators; strips not ad val. 10% exceeding 1.00 millimeter in thickness and 150 millimeter in width B. Other ad val. 30% 76.04 Aluminium foil (whether or not embossed, ad val. 30% cut to shape, perforated, coated, printed, or backed with paper or other reinforcing material), of a thickness (excluding any backing) not exceeding 0.20 mm 76.05 Aluminium powders and flakes ad val. 20% 76.06 Tubes and pipes and blanks therefor, of ad val. 20% aluminium; hollow bars of aluminium 76.07 Tube and pipe fittings (for example, joints, ad val. 20% elbows, sockets and flanges), of aluminium 76.08 Structures and parts of structures, (for example, ad val. 50% hangars and other buildings, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, door and window frames, balustrades, pillars and columns), of aluminium; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of aluminium 76.09 Reservoirs, tanks, vats and similar containers, ad val. 50% for any material (other than compressed or liquefied gas), of aluminium, of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment 76.10 Casks, drums, cans, boxes and similar ad val. 50% containers (including rigid and collapsible tubular containers), of aluminium, of a description commonly used for the conveyance or packing of goods 76.11 Containers, of aluminium, for compressed or ad val. 50% liquefied gas 76.12 Stranded wire, cables, cordage, ropes, plaited ad val. 30% bands and the like, of aluminium wire, but excluding insulated electric wires and cables 76.13 Gauze, cloth, grill, netting, reinforcing fabric ad val. 30% and similar materials, of aluminium wire 76.14 Expanded metal, of aluminium ad val. 30% 76.15 Articles of a kind commonly used for domestic ad val. 70% purposes, sanitary ware for indoor use, and parts of such articles and ware, of aluminium 76.16 Other articles of aluminium ad val. 70% CHAPTER 77 Magnesium and Beryllium and Articles Thereof 77.01 Unwrought magnesium; magnesium waste ad val. 10% (excluding shavings of uniform size) and scrap 77.02 Wrought bars, rods, angles, shapes and sections, ad val. 20% of magnesium; magnesium wire; wrought plates, sheets and strip, of magnesium; magnesium foil; raspings and shavings of uniform size, powders and flakes, of magnesium; tubes and pipes and blanks therefor, of magnesium; hollow bars of magnesium 77.03 Other articles of magnesium ad val. 20% 77.04 Beryllium, unwrought or wrought, and articles of beryllium: A. Unwrought ad val. 10% B. Other ad val. 20% CHAPTER 78 Lead and Articles Thereof Notes: 1. In this Chapter the following expressions have the meanings hereby assigned to them: (a) Wire (heading No. 78.02): Rolled, extruded or drawn products of solid section of any cross-sectional shape, of which no cross-sectional dimension exceeds 6 mm. (b) Wrought bars, rods, angles, shapes and sections (heading No. 78.02): Rolled, extruded, drawn or forged products of solid section, of which the maximum cross-sectional dimension exceeds 6 mm and which, if they are flat, have a thickness exceeding one tenth of the width. Also cast or sintered products, of the same forms and dimensions, which have been subsequently machined (otherwise than by simple trimming or de-scaling). (c) Wrought plates, sheets and strip (heading No. 78.03): Flat-surfaced, wrought products (coiled or not), of which the maximum cross-sectional dimension exceeds 6 mm, of which the thickness does not exceed one tenth of the width, and which are of a weight exceeding 1,700 g/m 2 . Heading No. 78.03 is to be taken to apply, INTER ALIA, to such products, whether or not cut to shape, perforated, corrugated, ribbed, channelled, polished or coated, provided that they do not thereby assume the character of articles or of products falling within other headings. 2. Heading No. 78.05 is to be taken to apply, INTER ALIA, to tubes, pipes, hollow bars and tube and piped fittings which have been polished or coated, or which have been shaped or worked, such as bent, coiled, threaded, drilled, waisted, cone-shaped or finned. 78.01 Unwrought lead (including argentiferous lead); ad val. 10% lead waste and scrap 78.02 Wrought bars, rods, angles, shapes and sections, ad val. 20% of lead; lead wire 78.03 Wrought plates, sheets and strip, of lead ad val. 20% 78.04 Lead foil (whether or not embossed, cut to ad val. 20% shape, perforated, coated, printed, or backed with paper or other reinforcing material), of a weight (excluding any backing), not exceeding 1,700 g/m2; lead powders and flakes 78.05 Tubes and pipes and blanks therefor, of lead; ad val. 20% hollow bars, and tube and pipe fittings (for example, joints, elbows, sockets, flanges and S-bends) of lead 78.06 Other articles of lead ad val. 50% CHAPTER 79 Zinc and Articles Thereof Notes: 1. In this Chapter the following expressions have the meanings hereby assigned to them: (a) Wire (heading No. 79.02): Rolled, extruded or drawn products of solid section of any cross-sectional shape, of which no cross-sectional dimension exceeds 6 mm. (b) Wrought bars, rods, angles, shapes and sections (heading No. 79.02): Rolled, extruded, drawn or forged products of solid section, of which the maximum cross-sectional dimension exceeds 6 mm and which, if they are flat, have a thickness exceeding one tenth of the width. Also cast or sintered products, of the same forms and dimensions, which have been subsequently machined (otherwise than by simple trimming or de-scaling). (c) Wrought plates, sheets and strip (heading No. 79.03): Flat-surfaced, wrought products (coiled or not), of which the maximum cross-sectional dimension exceeds 6 mm, and of which the thickness does not exceed one tenth of the width. Heading No. 79.03 is to be taken to apply, INTER ALIA, to such products, whether or not cut to shape, perforated, corrugated, ribbed, channelled, polished or coated, provided that they do not thereby assume the character of articles or of products falling within other headings. 2. Heading No. 79.04 is to be taken to apply, INTER ALIA, to tubes, pipes, hollow bars and tube and pipe fittings which have been polished or coated, or which have been shaped or worked, such as bent, coiled, threaded, drilled, waisted, cone-shaped or finned. 79.01 Unwrought zinc; zinc waste and scrap ad val. 10% 79.02 Wrought bars, rods, angles, shapes and sections, of zinc; zinc wire ad val. 20% 79.03 Wrought plates, sheets and strip, of zinc; zinc foil; ad val. 20% zinc powders and flakes 79.04 Tubes and pipes and blanks therefor, of zinc; ad val. 20% hollow bars, and tube and pipe fittings (for example, joints, elbows, sockets and flanges), of zinc 79.05 Gutters, roof capping, skylight frames, and ad val. 20% other fabricated building components, of zinc 79.06 Other articles of zinc ad val. 50% CHAPTER 80 Tin and Articles Thereof Notes: 1. In this Chapter the following expressions have the meanings hereby assigned to them: (a) Wire (heading No. 80.02): Rolled, extruded or drawn products of solid section of any cross-sectional shape, of which no cross-sectional dimension exceeds 6 mm. (b) Wrought bars, rods, angles, shapes and sections (heading No. 80.02): Rolled, extruded, drawn or forged products of solid section, of which the maximum cross-sectional dimension exceeds 6 mm and which, if they are flat, have a thickness exceeding one tenth of the width. Also cast or sintered products, of the same forms and dimensions, which have been subsequently machined (otherwise than by simple trimming or de-scaling). (c) Wrought plates, sheets and strip (heading No. 80.03): Flat-surfaced, wrought products (coiled or not), of which the maximum cross-sectional dimension exceeds 6 mm, of which the thickness does not exceed one tenth of the width, and which are of a weight exceeding 1 kg/m 2 . Heading No. 80.03 is to be taken to apply, INTER ALIA, to such products, whether or not cut to shape, perforated, corrugated, ribbed, channelled, polished or coated, provided that they do not thereby assume the character of articles or of products falling within other headings. 2. Heading No. 80.05 is to be taken to apply, INTER ALIA, to tubes, pipes, hollow bars and tube and pipe fittings, which have been polished or coated, or which have been shaped or worked, such as bent, coiled, threaded, drilled, waisted, cone-shaped or finned. DaHISE 80.01 Unwrought tin; tin waste and scrap ad val. 10% 80.02 Wrought bars, rods, angles, shapes and sections, of tin; tin wire ad val. 20% 80.03 Wrought plates, sheets and strip, of tin ad val. 20% 80.04 Tin foil (whether or not embossed, cut to shape, ad val. 20% perforated, coated, printed, or backed with paper or other reinforcing material), of a weight (excluding any backing) not exceeding 1 kg/m2; tin powders and flakes 80.05 Tubes and pipes and blanks therefor, of tin; hollow ad val. 20% bars, and tube and pipe fittings (for example, joints, elbows, sockets and flanges), of tin 80.06 Other articles of tin ad val. 20% CHAPTER 81 Other Base Metals Employed in Metallurgy and Articles Thereof Note: Heading No. 81.04 is to be taken to apply only to the following base metals: bismuth, cadmium, cobalt, chromium, gallium, germanium, hafnium, indium, manganese, niobium (columbium), rhenium, antimony, titanium, thorium, thallium, uranium depleted in U 235, vanadium, zirconium. The heading also covers cobalt mattes, cobalt speiss and other intermediate products of cobalt metallurgy, and cermets. 81.01 Tungsten (wolfram), unwrought or wrought, ad val. 10% and articles thereof 81.02 Molybdenum, unwrought or wrought, and ad val. 10% articles thereof 81.03 Tantalum, unwrought or wrought, and articles ad val. 10% thereof 81.04 Other base metals, unwrought or wrought, and ad val. 10% articles thereof; cermets, unwrought or wrought, and articles thereof CHAPTER 82 Tools, Implements, Cutlery, Spoons and Forks, of Base Metal; Parts Thereof Notes: 1. Apart from blow lamps, portable forges, grinding wheels with frameworks, manicure and chiropody sets, and goods classified in heading Nos. 82.07 and 82.15, the present Chapter covers only articles with a blade, working edge, working surface or other working part of: (a) Base metal; (b) Metal carbides; (c) Precious or semi-precious stones (natural, synthetic or reconstructed) on a support of base metal; or ATcaEH (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 falling in the headings of this Chapter are to be classified with the articles of which they are parts, except parts separately specified as such and toolholders for hand tools (heading No. 84.48). However, parts of general use as defined in Note 2 to Section XV are in all cases excluded from this Chapter. Cutting plates for electric hair clippers are to be classified in heading No. 82.13 and blades and heads for electric shavers are to be classified in heading No. 82.11. 3. Sets (other than manicure or chiropody sets (heading No. 82.13), comprising an assortment of tools, cutlery, spoons, forks or other articles of a kind falling within the different headings of this Chapter, fitted in cabinets, boxes, cases or the like, are to be classified as that one of the constituent articles which is chargeable with the highest rate of duty. 4. Cases, boxes and similar containers imported with articles of this Chapter are to be classified with such articles if they are of a kind normally sold therewith. Cases, boxes and similar containers imported separately are to be classified under their appropriate headings. 82.01 Hand tools, the following: spades, shovels, ad val. 30% picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; scythes, sickles, hay knives, grass shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry 82.02 Saws (non-mechanical) and blades for hand ad val. 10% or machine saws (including toothless saw blades) 82.03 Hand tools, the following: pliers (including ad val. 30% cutting pliers), pincers, tweezers, tinmen's snips, bolt croppers and the like; perforating punches; pipe cutters; spanners and wrenches (but not including tap wrenches); files and rasps 82.04 Hand tools, including glaziers' diamonds, not falling within any other heading of this Chapter; blow lamps, anvils; vices and clamps, other than accessories for, and parts of, machine tools; portable forges; grinding wheels with frameworks (hand or pedal operated): A. Articles not included in subheading B hereof ad val. 30% B. Flat iron; hand operated kitchen tools and ad val. 50% appliances and parts thereof 82.05 Interchangeable tools for hand tools, for ad val. 20% machine tools or for power-operated hand tools (for example, for pressing, stamping, drilling, tapping, threading, boring, broaching, milling, cutting, turning, dressing, morticing or screw driving), including dies for wire drawing, extrusion dies for metal and rock drilling bits 82.06 Knives and cutting blades, for machines or ad val. 10% for mechanical appliances 82.07 Tool-tips and plates, sticks and the like for ad val. 10% tool-tips, unmounted, of sintered metal carbides (for example, carbides of tungsten, molybdenum or vanadium) 82.08 Coffee-mills, mincers, juice-extractors and ad val. 50% other mechanical appliances, of a weight not exceeding 10 kg and of a kind used for domestic purposes in the preparation, serving or conditioning of food or drink 82.09 Knives with cutting blades, serrated or not ad val. 50% (including pruning knives), other than knives falling within heading No. 82.06 82.10 Knife blades ad val. 30% 82.11 Razors and razor blades (including razor ad val. 50% blade blanks, whether or not in strips) 82.12 Scissors (including tailors' shears), and ad val. 30% blades therefor 82.13 Other articles of cutlery (for example, ad val. 50% secateurs, hair clippers, butchers' cleavers, paper knives), manicure and chiropody sets and appliances (including nail files) 82.14 Spoons, forks, fish-eaters, butter-knives, ladles, and similar kitchen or tableware: A. Articles of tableware, except table-knives, ad val. 30% imported by and for the exclusive use of a hotel or restaurant authorized by the Philippine Tourist Commission, and indelibly or permanently marked, etched, or engraved with the name and/or logogram of the hotel or restaurant B. Other ad val. 100% 82.15 Handles of base metal for articles falling within ad val. 30% heading No. 82.09, 82.13 or 82.14 CHAPTER 83 Miscellaneous Articles of Base Metal Note: In this Chapter a reference to parts of articles is in no case to be taken as applying to cables, chains, nails, bolts, nuts, screws, springs or other articles of iron or steel of a kind described in heading No. 73.25, 73.29, 73.31, 73.32 or 73.35, nor to similar articles of other base metals (Chapters 74 to 81 inclusive). 83.01 Lock and padlocks (key, combination or ad val. 30% electrically operated), and parts thereof, of base metal; frames incorporating locks, for handbags, trunks or the like, and parts of such frames, of base metal; keys for any of the foregoing articles, of base metal 83.02 Base metal fittings and mountings of a kind ad val. 30% suitable for furniture, doors, stair-cases, windows, blinds, coachwork, saddlery, trunks, caskets and the like (including automatic door closers); base metal hat-racks, hat-pegs; brackets and the like 83.03 Safes, strong-boxes, armoured or reinforced ad val. 30% strong-rooms, strong-room linings and strong-room doors, and cash and deed boxes and the like, of base metal 83.04 Filing cabinets, racks, sorting boxes, paper ad val. 70% trays, paper rests and similar office equipment of base metal, other than office furniture falling within heading No. 94.03 83.05 Fittings for loose-leaf binders, for files or for ad val. 50% stationery books, of base metal; letter clips, paper clips, staples, indexing tags, and similar stationery goods, of base metal 83.06 Statuettes and other ornaments of a kind used ad val. 100% indoors, of base metal 83.07 Lamps and lighting fittings, of base metal, and parts thereof, of base metal (excluding switches, electric lamp holders, electric lamps for vehicles, electric battery or magneto lamps, and other articles falling within Chapter 85 except heading No. 85.22): A. Miners' lamp and parts thereof ad val. 30% B. Kerosene air pressure lamps and parts ad val. 50% thereof; fluorescent lampholders C. Other ad val. 100% 83.08 Flexible tubing and piping, of base metal ad val. 30% 83.09 Clasps, frames with clasps for handbags and ad val. 30% the like, buckles, buckle-clasps, hooks, eyes, eyelets, and the like, of base metal, of a kind commonly used for clothing, travel goods, handbags, or other textile or leather goods; tubular rivets and bifurcated rivets, of base metal 83.10 Beads and spangles, of base metal ad val. 70% 83.11 Bells and gongs, non-electric, of base metals, ad val. 100% and parts thereof of base metal 83.12 Photograph, picture and similar frames, of ad val. 100% base metal; mirrors of base metal 83.13 Stoppers, crown corks, bottle caps, capsules, ad val. 30% bung covers, seals and plombs, case corner protectors and other packing accessories, of base metal 83.14 Sign-plates, name-plates, numbers, letters and ad val. 100% other signs, of base metal 83.15 Wire, rods, tubes, plates, electrodes and similar ad val. 50% 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 SCHEDULE XVI Machinery and Mechanical Appliances: Electrical Equipment; Parts Thereof Schedule Notes: 1. This schedule does not cover: (a) Transmission, conveyor or elevator belts or belting, of artificial plastic material of Chapter 39, or of vulcanised rubber (heading No. 40.10); or other articles of a kind used on machinery, mechanical or electrical appliances, of unhardened vulcanised rubber (for example, washers) (heading No. 40.14); (b) Articles of leather or of composition leather (heading No. 42.04) or of furskin (heading No. 43.03), of a kind used in machinery or mechanical appliances or for industrial purposes; (c) Bobbins, spools, cops, cones, cores, reels and similar supports, of any material (for example, Chapter 39, 40, 44 or 48 or Schedule XV); (d) Perforated cards of paper or paperboard for Jacquard or similar machines, falling within heading No. 48.21; (e) Transmission, conveyor or elevator belts of textile material (heading No. 59.16) or other articles of textile material of a kind commonly used in machinery or plant (heading No. 59.17); (f) Precious or semi-precious stones (natural, synthetic or reconstructed) of heading No. 71.02 or 71.03, or articles wholly of such stones of heading No. 71.15; cIHDaE (g) Parts of general use, as defined in Note 2 to Schedule XV, of base metal (Schedule XV), or similar goods of artificial plastic materials (which are generally classified in heading No. 39.07); (h) Endless belts of metal wire or strip (Schedule XV); (ij) Articles falling within Chapter 82 or 83; (k) Vehicles, aircraft, ships or boats, of Schedule XVII; (l) Articles falling within Chapter 90; (m) Clocks, watches and other articles falling within Chapter 91; (n) Interchangeable tools of heading No. 82.05 and brushes of a kind used as parts of machines of heading No. 96.02; similar interchangeable tools are to be classified according to the constituent material of their working part (for example, in Chapter 40, 42, 43, 45 or 59, or heading No. 68.04 or 69.09); or (o) Articles falling within Chapter 97. 2. Subject to Note 1 to this Schedule, Note 1 to Chapter 84 and to Note 1 to Chapter 85, parts of machines (not being parts of the articles described in headings Nos. 84.64, 85.23, 85.24, 85.25 and 85.27) are to be classified according to the following rules: (a) Goods of a kind described in any of the headings of Chapters 84 and 85 (other than headings Nos. 84.65 and 85.28) 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 falling within the same heading (including a machine falling within heading No. 84.59 or 85.22) are to be classified with the machines of that kind. However, goods which are equally suitable for use principally with the goods of headings Nos. 85.13 and 85.15 are to be classified in heading No. 85.13. (c) All other parts are to be classified in heading No. 84.65 or 85.28. 3. Unless the headings otherwise require, 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. Motors and transmission, conveyor or elevator belts, for machinery or appliances to which they are fitted, or if packed separately for convenience of transport, which are clearly intended to be fitted to or mounted on a common base with the machine or appliance with which they are imported, are to be classified under the same heading as such machinery or appliances. 5. For the purposes of these notes, the expression "machine" means any machine, apparatus or appliance of a kind falling within Schedule XVI. CHAPTER 84 Boilers, Machinery and Mechanical Appliances, Parts Thereof Notes: DTCAES 1. This Chapter does not cover: (a) Millstones, grindstones and other articles falling within Chapter 68; (b) Appliances and machinery (for example, pumps) and parts thereof, of ceramic material (Chapter 69); (c) Laboratory glassware of heading No. 70.17; machinery and appliances and parts thereof, of glass (heading No. 70.20 or 70.21); (d) Articles falling within heading No. 73.36 or 73.37 and similar articles of other base metals (Chapters 74 to 81); or (e) Tools for working in the hand of heading No. 85.05 or electro-mechanical domestic appliances of heading No. 85.06. 2. Subject to the operation of Notes 3 and 4 to Schedule XVI, a machine or appliance which answers to a description in one or more of the headings Nos. 84.01 to 84.21 and at the same time to a description in one or other of the headings Nos. 84.22 to 84.60, is to be classified under the appropriate heading of the former group and not the latter. Heading No. 84.17 is, however, to be taken not to apply to: (a) Germination plant, incubators and brooders (heading No. 84.28); (b) Grain dampening machines (heading No. 84.29); (c) Diffusing apparatus for sugar juice extraction (heading No. 84.30); (d) Machinery for the heat-treatment of textile yarns, fabrics or made up textile articles (heading No. 84.40); or (e) Machinery or plant, designed for a mechanical operation, in which a change of temperature, even if necessary, is subsidiary. Heading No. 84.19 is to be taken not to apply to: (a) Sewing machines for closing bags or similar containers (heading No. 84.41); or (b) Office machinery of heading No. 84.54. 3. (A) For the purpose of heading No. 84.53, the expression "automatic data processing machines" means: (a) Digital machines having storages capable of storing not only the processing program or programs and the data to be processed but also a program for translating the formal programming language in which the programs are written into machine language. These machines must have a main storage which is directly accessible for the execution of a program and which has a capacity at least sufficient to store those parts of the processing and translating programs and the data immediately necessary for the current processing run. They must also be able themselves, on the basis of the instructions contained in the initial program, to modify, by logical decision, its execution during the processing run; SIDEaA (b) Analogue machines capable of simulating mathematical models and comprising at least: analogue elements, control elements and programming elements; (c) Hybrid machines consisting of either a digital machine with analogue elements or an analogue machine with digital elements. B. Automatic data processing machines may be in the form of systems consisting of a variable number of separately-housed units. A unit is to be regarded as being a part of the complete system if it meets all the following conditions: (a) it is connectable to the central processing unit either directly or through one or more other units; (b) it is specifically designed as part of such a system, (it must, in particular, unless it is a power supply unit, be able to accept or deliver data in a form (code or signals) which can be used by the system). Such units imported separately are also to be classified in heading No. 84.53. 4. Heading No. 84.62 is to be taken to apply, INTER ALIA, to polished steel balls the maximum and minimum diameters of which do not differ from the nominal diameter by more than 1% or by more than 0.05 mm, whichever is less. Other steel balls are to be classified under heading No. 73.40. 5. 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 Schedule XVI, a machine whose principal purpose is not described in any heading or for which no one purpose is the principal purpose is, unless the context otherwise requires, to be classified in heading No. 84.59. Heading No. 84.59 is also to be taken to cover 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. 84.01 Steam and other vapour generating boilers ad val. 10% (excluding central heating hot water boilers capable also of producing low pressure steam); superheated water boilers 84.02 Auxiliary plant for use with boilers (for ad val. 10% example, economisers, superheaters, soot removers, gas recoverers and the like); condensers for vapour engines and power units 84.03 Producer gas and water gas generators, with ad val. 10% or without purifiers; acetylene gas generators (water process) and similar gas generators, with or without purifiers 84.04 Steam engines (including mobile engines, but ad val. 10% not steam tractors falling within heading No. 87.01 or mechanically propelled road rollers) with self-contained boilers 84.05 Steam and other vapour power units, not ad val. 10% incorporating boilers 84.06 Internal combustion piston engines: A. Parts of internal combustion piston engines: 1. Articles not included sub-heading ad val. 10% A-2 hereof 2. Cylinder liners or sleeves ad val. 50% B. Internal combustion engines other than ad val. 10% for motor vehicles C. Engines for motor vehicles: 1. Engines other than for sports cars ad val. 10% and racing cars 2. Engines for sports cars and racing cars ad val. 100% 84.07 Hydraulic engines and motors (including water ad val. 10% wheels and water turbines) 84.08 Other engines and motors ad val. 10% 84.09 Mechanically propelled road rollers ad val. 10% 84.10 Pumps (including motor pumps and turbo pumps) for liquids, whether or not fitted with measuring devices; liquid elevators of bucket, chain, screw, band and similar kinds: A. Articles not included in subheading B hereof ad val. 10% B. Centrifugal water pumps, single stage, ad val. 30% single suction, horizontal shaft type suitable for belt drive or direct coupling (except pumps with shafts common with prime mover), with casings and impellers of cast iron or bronze; piston or plunger type hand pumps 84.11 Air pumps, vacuum pumps and air or gas compressors (including motor and turbo pumps and compressors, and free-piston generators for gas turbines); fans, blowers and the like: A. Portable or stationary air compressors and ad val. 30% vacuum pumps with free air delivery of over 33 cfm; mine ventilation fans and blowers with minimum capacity of 5,000 cfm; sand pumps; open type compressors rated over 400,000 BTU/hr; hermetically sealed compressors with ratings over 400,000 BTU/hr; air pumps B. Parts and accessories (excluding electric ad val. 30% motors and parts thereof falling in heading 85.01) C. Other ad val. 50% 84.12 Air conditioning machines, self-contained, comprising a motor-driven fan and elements for changing the temperature and humidity of air: A. Parts and accessories: 1. Articles not included in subheading ad val. 20% A-2 hereof 2. Shell, tube and oil water cooled ad val. 50% condenser, liquid receiver, evaporator and condenser coils, condenser shroud, bulkhead assembly or plenum chamber, chassis, inner shells and cabinets B. Air conditioning machines ad val. 100% 84.13 Furnace burners for liquid fuel (atomisers), ad val. 10% for pulverised solid fuel or for gas; mechanical stokers, mechanical grates, mechanical ash dischargers and similar appliances 84.14 Industrial and laboratory furnaces and ovens, ad val. 10% non-electric 84.15 Refrigerators and refrigerating equipment (electrical and other): A. Articles not included in subheadings B and ad val. 30% C hereof B. Parts and accessories: 1. Articles not included in subheading ad val. 30% B-2 hereof 2. Bodies or shells, doors, food ad val. 100% compartments, liners, back and bottom plate assemblies C. Household refrigerators, freezers, beverage ad val. 100% coolers 84.16 Calendering and similar rolling machines ad val. 10% (other than metal-working and metal-rolling machines and glass-working machines) and cylinders therefor 84.17 Machinery, plant and similar laboratory ad val. 20% equipment, whether or not electrically heated, 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, vapourising, condensing or cooling, not being machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electrical 84.18 Centrifuges, filtering and purifying machinery ad val. 10% and apparatus (other than filter funnels, milk strainers and the like), for liquids or gases 84.19 Machinery for cleaning or drying bottles or ad val. 10% other containers; machinery for filling, closing, sealing, capsuling or labelling bottles, cans, boxes, bags or other containers; other packing or wrapping machinery; machinery for aerating beverages; dish washing machines: A. Articles not included in subheading B hereof ad val. 10% B. Household machines for washing and drying ad val. 100% dishes 84.20 Weighing machinery (excluding balances ad val. 20% of a sensitivity of 5 cg or better), including weight-operated counting and checking machines; weighing machine weights of all kinds 84.21 Mechanical appliances (whether or not hand operated) for projecting, dispersing, or spraying liquids or powders; fire extinguishers (charged or not); spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines: A. Articles not included in subheading B ad val. 10% and C hereof B. Liquid sprayers using hand pumped ad val. 50% compressed air (except non-cylindrical knapsack type with a capacity of 14 liters and above) C. Fire extinguishers (soda-acid type and ad val. 70% foam type), and hand operated household sprayers with a capacity not exceeding 3 liters 84.22 Lifting, handling, loading or unloading ad val. 10% machinery, telphers and conveyors (for example, lifts, hoists, winches, cranes, transporter cranes, jacks, pulley tackle, belt conveyors and teleferics), not being machinery falling within heading No. 84.23 84.23 Excavating, levelling, tamping, boring and ad val. 10% extracting machinery, stationary or mobile, for earth, minerals or ores (for example, mechanical shovels, coal-cutters, excavators, scrapers, levellers and bulldozers); pile-drivers; snow-ploughs, not self-propelled (including snow-plough attachments) 84.24 Agricultural and horticultural machinery for soil preparation or cultivation (for example, ploughs, harrows, cultivators, seed and fertilizer distributors), lawn and sports ground rollers: A. Articles not included in subheading B hereof ad val. 10% B. Animal drawn; walking tractor implements ad val. 30% 84.25 Harvesting and threshing machinery; straw and fodder presses; hay or grass mowers; winnowing and similar cleaning machines for seed, grain or leguminous vegetables and egg-grading and other grading machine for agricultural produce (other than those of a kind used in the bread grain milling industry falling within heading No. 84.29): A. Articles not included in subheading B ad val. 10% and C hereof B. Lawn mowers (not agricultural) ad val. 50% C. Golf course equipment: Green mowers reel or rotary type, self-propelled, with or without rider, with a minimum of 20 inches width or diameter; Gangmovers for cutting fairways or rough areas, either tractor pulled or with mowing units ahead of tractor wheels; Sod cutters for cutting strips of fairways grass or greens; Top dressers for top dressing and fertilizing of greens and fairways, whether pulled or tractor mounted; Aerifying machines for vertical mowing detaching, aerifying, spiking, renovating whether self-propelled or tractor pulled; Other equipment specifically for maintaining golf courses, greens and fairway and rough areas such as power scythes, self-propelled edgers; Sharpening equipment for the cutting blades of above equipment; Accessories for above equipment (such as rollers, spikers, grass catchers, brush attachments, etc.); Spare parts for the operation and maintenance ad val. 20% of above equipment 84.26 Dairy machinery (including milking machines) ad val. 10% 84.27 Presses, crushers and other machinery, of a kind ad val. 10% used in wine-making, cider-making, fruit juice preparation or the like 84.28 Other agricultural, horticultural, poultry-keeping ad val. 10% and bee-keeping machinery; germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders 84.29 Machinery of a kind used in the bread grain milling industry, and other machinery (other than farm type machinery) for the working of cereals or dried leguminous vegetables: A. Articles not included in subheading B hereof ad val. 10% B. Rice hullers and cone type rise mills ad val. 30% and parts thereof 84.30 Machinery, not falling within any other heading ad val. 30% of this Chapter, of a kind used in the following food or drink industries: bakery, confectionery, chocolate manufacture, macaroni, ravioli, or similar cereal food manufacture, the preparation of meat, fish, fruit or vegetables (including mincing or slicing machines), sugar manufacture or brewing 84.31 Machinery for making or finishing cellulosic ad val. 10% pulp, paper or paperboard 84.32 Book-binding machinery, including book-sewing ad val. 10% machines 84.33 Paper or paperboard cutting machines of all ad val. 10% kinds; other machinery for making up paper pulp, paper or paperboard 84.34 Machinery, apparatus and accessories for ad val. 10% type-founding or type-setting; machinery, other than the machine-tools of heading No. 84.45, 84.46 or 84.47, for preparing or working printing blocks, plates or cylinders; printing type, impressed flongs and matrices, printing blocks, plates and cylinders; blocks, plates, cylinders and lithographic stones, prepared for printing purposes (for example, planed, grained or polished) 84.35 Other printing machinery; machines for uses ad val. 30% ancillary to printing 84.36 Machines for extruding man-made textiles; ad val. 10% machines of a kind used for processing natural or man-made textile fibres; textile spinning and twisting machines; textile doubling, throwing and reeling (including weft-winding) machines 84.37 Weaving machines, knitting machines and ad val. 10% machines for making gimped yarn, tulle, lace, embroidery, trimmings, braid or net; machines for preparing yarns for use on such machines, including warping and warp sizing machines 84.38 Auxiliary machinery for use with machines of heading No. 84.37 (for example, dobbies, jacquards, automatic stop motions and shuttle changing mechanisms); parts and accessories suitable for use solely or principally with the machines of the present heading or with machines falling within heading No. 84.36 or 84.37 (for example, spindles and spindle flyers, card clothing, combs, extruding nipples, shuttles, healds and heald-lifters and hosiery needles): A. Articles not included in subheading B hereof ad val. 10% B. Wooden shuttles for weaving machines ad val. 30% 84.39 Machinery for the manufacture or finishing of ad val. 10% felt in the piece or in shapes, including felt-hat making machines and hat-making blocks 84.40 Machinery for washing, cleaning, drying, ad val. 10% bleaching, dyeing, dressing, finishing or coating textile yarns, fabrics or made-up textile articles (including laundry and dry-cleaning machinery); fabric folding, reeling or cutting machines; machines of a kind used in the manufacture of linoleum or other floor coverings for applying the paste to the base fabric or other support; machines of a type used for printing a repetitive design, repetitive words or overall colour on textiles, leather, wallpaper, wrapping paper, linoleum or other materials and engraved or etched plates, blocks or rollers thereof 84.41 Sewing machines; furniture specially designed for sewing machines; sewing machines needles: A. Head parts and head accessories; sewing ad val. 20% machine needles; pitman complete and parts thereof; head assembly of industrial sewing machines B. Other ad val. 70% 84.42 Machinery (other than sewing machines) for ad val. 10% preparing, tanning or working hides, skins or leather (including boot and shoe machinery) 84.43 Converters, ladles, ingot moulds and casting ad val. 10% machines, of a kind used in metallurgy and in metal foundries 84.44 Rolling mills and rolls therefor ad val. 10% 84.45 Machine-tools for working metal or metal ad val. 10% carbides, not being machines falling within heading No. 84.49 or 84.50 84.46 Machine-tools for working stone, ceramics, ad val. 10% concrete, asbestos-cement and like mineral materials or for working glass in the cold, other than machines falling within heading No. 84.49 84.47 Machine-tools for working wood, cork, bone, ad val. 10% ebonite (vulcanite), hard artificial plastic materials or other hard carving materials, other than machines falling within heading No. 84.49 84.48 Accessories and parts suitable for use ad val. 10% solely or principally with the machines falling within headings Nos. 84.45 to 84.47, including work and tool holders, self-opening dieheads, dividing heads and other appliances for machine-tools; tool holders for any type of tool or machine-tool for working in the hand 84.49 Tools for working in the hand, pneumatic ad val. 10% or with self-contained non-electric motor 84.50 Gas-operated welding, brazing, cutting and surface tempering appliances: A. Component parts of manually operated ad val. 10% gas welding, brazing, cutting and surface tempering appliances imported under prior authorization of the Board of Investment under a progressive manufacturing program B. Other ad val. 30% 84.51 Typewriters, other than typewriters ad val. 20% incorporating calculating mechanisms; cheque-writing machines 84.52 Calculating machines; accounting machines, cash ad val. 20% registers, postage-franking machines, ticket-issuing machines and similar machines, incorporating a calculating device 84.53 Automatic data processing machines and ad val. 20% units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included 84.54 Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, coin-sorting machines, coin-counting and wrapping machines, pencil-sharpening machines, perforating and stapling machine): A. Hectograph or stencil duplicating machines, ad val. 20% electrostatic and office copying machines, addressing machines, coin-sorting and counting machines, folding and inserting machines B. Other ad val. 50% 84.55 Parts and accessories (other than covers, ad val. 10% carrying cases and the like) suitable for use solely or principally with machines of a kind falling within heading No. 84.51, 84.52, 84.53 or 84.54 84.56 Machinery for sorting, screening, separating, ad val. 30% washing, crushing, grinding or mixing earth, stone, ores or other mineral substances, in solid (including powder and paste) form; machinery for agglomerating, moulding or shaping 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 84.57 Glass-working machines (other than machines ad val. 10% for working glass in the cold); machines for assembling electric filament and discharge lamps and electronic and similar tubes and valves 84.58 Automatic vending machines (for example, ad val. 70% stamp, cigarette, chocolate and food machines), not being games of skill or chance 84.59 Machines and mechanical appliances, having ad val. 30% individual functions, not falling within any other heading of this Chapter 84.60 Moulding boxes for metal foundry; moulds ad val. 10% of a type used for metal (other than ingot moulds), for metal carbides, for glass, for mineral materials (for example, ceramic pastes, concrete or cement) or for rubber or artificial plastic materials 84.61 Taps, cocks, valves and similar appliances, ad val. 10% for pipes, boiler shells, tanks, vats and the like, including pressure reducing valves and thermostatically controlled valves 84.62 Ball, roller or needle roller bearings ad val. 10% 84.63 Transmission shafts, cranks, bearing housings, ad val. 10% plain shaft bearings, gears and gearing (including friction gears and gear-boxes and other variable speed gears), flywheels, pulleys and pulley blocks, clutches and shaft couplings 84.64 Gaskets and similar joints of metal sheeting ad val. 10% combined with other material (for example, asbestos, felt and paperboard) or of laminated metal foil; sets or assortments of gaskets and similar joints, dissimilar in composition, for engines, pipes, tubes and the like, put up in pouches, envelopes or similar packings 84.65 Machinery parts, not containing electrical ad val. 50% connectors, insulators, coils, contacts or other electrical features and not falling within any other heading in this chapter CHAPTER 85 Electrical Machinery and Equipment; Parts Thereof Notes: 1. This Chapter does not cover: (a) Electrically warmed blankets, bed pads, foot-muffs and the like; electrically warmed clothing, footwear and ear pads and other electrically warmed articles worn on or about the person; (b) Articles of glass of heading No. 70.11; (c) Electrically heated furniture of Chapter 94. 2. Heading No. 85.01 is to be taken not to apply to goods described in heading No. 85.08, 85.09 or 85.21, other than metal tank mercury arc rectifiers which remain classified in heading No. 85.01. prcd 3. Heading No. 85.06 is to be taken to apply only to the following electro-mechanical machines of types commonly used for domestic purposes: (a) Vacuum cleaners, floor polishers, food grinders and mixers, fruit juice extractors and fans, of any weight; (b) Other machines provided the weight of such other machines does not exceed 20 kg. The heading does not, however, apply to dish washing machines (heading No. 84.19), centrifugal and other clothes washing machines (heading 84.18 or 84.40), roller and other ironing machines (heading No. 84.16 or 84.40), sewing machines (heading No. 84.41) or to electro-thermic appliances (heading No. 85.12). 4. For the purposes of heading No. 85.19 "printed circuits" are to be taken to be circuits obtained by forming on an insulating base, by any printing process (for example, embossing, plating-up, etching), or by the "film circuit" technique, conductor elements, contacts or other printed components (for example, inductances, resistors, capacitors) alone or interconnected according to a pre-established pattern, other than elements which can produce, rectify, modulate or amplify an electrical signal (for example, semi-conductor elements). The term "printed circuits" does not cover circuits combined with elements other than those obtained during the printing process. Printed circuits may, however, be fitted with non-printed connecting elements. Thin- or thick-film circuits comprising passive and active elements obtained during the same technological process are to be classified in heading 85.21. 5. For the purposes of heading No. 85.21: (a) "Diodes, transistors and similar semi-conductor devices" are to be taken to be those devices the operation of which depends on variations in resistivity on the application of an electric field; (b) "Electronic microcircuits" are to be taken to be: (a) Microassemblies of the "fagot" module, moulded module, micro-module and similar types, consisting of discrete, active or both active and passive miniaturised components which are combined and interconnected; (b) Monolithic integrated circuits in which the circuit elements (diodes, transistors, resistors, capacitors, interconnections, etc.) are created in the mass (essentially) and on the surface of a semi-conductor material (doped silicon, for example) and are inseparably associated; (c) Hybrid integrated circuits in which passive and active elements, some obtained by thin- or thick-film technology (resistors, capacitors, interconnections, etc.), other by semi-conductor technology (diodes, transistors, monolithic integrated circuits, etc.), are combined to all intents and purposes indivisibly, on a single insulating substrate (glass, ceramic, etc.). These circuits may also include miniaturised discrete components. DaTICc For the classification of the articles defined in this Note, heading No. 85.21 shall take precedence over any other heading in the Nomenclature which might cover them by reference to, in particular, their function. 85.01 Electrical goods of the following descriptions: generators, motors, converters (rotary or static), transformers, rectifiers and rectifying apparatus, inductors: A. Parts and accessories of electric motors and generators: 1. Articles not included in subheading ad val. 30% A-2 hereof 2. Stator with windings, machined die ad val. 50% casted rotor and completely machined end bells B. Motors over 30 H.P., electric generators, ad val. 30% high tension transformers (including main and substations transformers), loading coils, inductors, converters, rectifiers and battery chargers; television yokes and flyback transformers and parts thereof C. Other ad val. 50% 85.02 Electro-magnets; permanent magnets and ad val. 30% articles of special materials for permanent magnets, being blanks of such magnets; electro-magnetic and permanent magnet chucks, clamps, vices and similar work holders; electro-magnetic clutches and couplings; electro-magnetic brakes, electro-magnetic lifting heads 85.03 Primary cells and primary batteries ad val. 50% 85.04 Electric accumulators ad val. 100% 85.05 Tools for working in the hand, with ad val. 20% self-contained electric motor 85.06 Electro-mechanical domestic appliances, ad val. 70% with self-contained electric motor 85.07 Shavers and hair clippers, with self-contained ad val. 50% electric motor 85.08 Electrical starting and ignition equipment ad val. 30% for internal combustion engines (including ignition magnetos, magneto-dynamos, ignition coils, starter motors, sparking plugs and glow plugs); generators (dynamos and alternators) and cut-outs for use in conjunction with such engines 85.09 Electrical lighting and signalling equipment ad val. 30% and electrical windscreen wipers, defrosters and demisters, for cycles or motor vehicles 85.10 Portable electric battery and magneto lamps, ad val. 50% other than lamps falling within heading No. 85.09 85.11 Industrial laboratory electric furnaces, ovens and induction and dielectric heating equipment; electric welding, brazing and soldering machines and apparatus and similar electric machines and apparatus for cutting: A. Articles not included in subheading B hereof ad val. 10% B. AC arc welders, transformer type, sizes ad val. 30% up to 450 ampere rating and AC single spot welders, rockerarm type, with nominal capacity ratings up to 7.5 KVA 85.12 Electric instantaneous or storage water ad val. 50% heaters and immersion heaters; electric soil heating apparatus and electric space heating apparatus; electric hair dressing appliances (for example, hair dryers, hair curlers, curling tong heaters) and electric smoothing irons; electrothermic domestic appliances; electric heating resistors, other than those of carbon 85.13 Electrical line telephonic and telegraphic ad val. 30% apparatus (including such apparatus for carrier-current line systems) 85.14 Microphones and stands therefor; ad val. 70% loud-speakers; audio-frequency electric amplifiers 85.15 Radiotelegraphic and radiotelephonic transmission and reception apparatus; radiobroadcasting and television transmission and reception apparatus (including receivers incorporating sound recorders or reproducers) and television cameras; radio navigational aid apparatus, radar apparatus, and radio remote control apparatus: A. Parts and accessories of radio and television receiving and transmitting apparatus: 1. Articles not included in subheading ad val. 30% A-2 hereof 2. Cabinets, chassis, dials and dial ad val. 100% assemblies, knobs and printed circuit boards, channel selectors or tuners, plastic masks B. Television cameras, radio navigational ad val. 30% aid apparatus, radar apparatus and remote control apparatus C. Other ad val. 100% 85.16 Electric traffic control equipment for railways, ad val. 10% roads or inland water-ways and equipment used for similar purposes in port installations or upon airfields 85.17 Electric sound or visual signalling apparatus ad val. 10% (such as bells, sirens, indicator panels, burglar and fire alarms), other than those of heading No. 85.09 or 85.16 85.18 Electrical capacitors, fixed or variable ad val. 10% 85.19 Electrical apparatus for making and breaking electrical circuits, for the protection of electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, lightning arresters, surge suppressors, plugs, lampholders and junction boxes); resistors, fixed or variable (including potentiometers), other than heating resistors; printed circuits; switchboards (other than telephone switchboards) and control panels: A. Component parts of magnetic starters ad val. 10% and circuit breakers imported with prior authorization of the Board of Investments under a progressive manufacturing program B. Other ad val. 50% 85.20 Electric filament lamps and electric discharge lamps (including infra-red and ultra-violet lamps); arc-lamps; electrically ignited photographic flashbulbs: A. Infra-red and ultra-violet lamp bulbs ad val. 10% including reflector and mercury lamp bulbs; lamp bulbs for motor vehicles B. Other ad val. 50% 85.21 Thermionic, cold cathode and photocathode valves and tubes (including vapour or gas filled valves and tubes, cathode-ray tubes, television camera tubes and mercury arc rectifying valves and tubes); photocells, mounted piezo-electric crystals; diodes, transistors and similar semi-conductor devices; electronic microcircuits: A. Articles not included in subheading B hereof ad val. 30% B. Television picture tubes ad val. 50% 85.22 Electrical appliances and apparatus, having ad val. 50% individual functions, not falling within any other heading of this Chapter 85.23 Insulated (including enamelled or anodised) electric wire, cable, bars, strip and the like (including co-axial cable), whether or not fitted with connectors: A. Litz wire (fine copper wire covered with ad val. 30% cotton or nylon thread used in radio or TV coils); submarine communication cables; lead-covered terminating cables and stalpeth cables B. Other ad val. 50% 85.24 Carbon brushes, arc-lamp carbons, battery ad val. 30% carbons, carbon electrodes and other carbon articles of a kind used for electrical purposes 85.25 Insulators of any material ad val. 30% 85.26 Insulating fittings for electrical machines, ad val. 30% appliances or equipment, being fittings wholly of insulating material apart from any minor components of metal incorporated during moulding solely for purposes of assembly, but not including insulators falling within heading No. 85.25 85.27 Electrical conduit tubing and joints therefor, ad val. 30% of base metal lined with insulating material 85.28 Electrical parts of machinery and apparatus, ad val. 50% not being goods falling within any of the preceding headings of this Chapter SCHEDULE XVII Vehicles, Aircraft, and Parts Thereof; Vessels and Certain Associated Transport Equipment Schedule Notes: 1. This Schedule does not cover articles falling within heading No. 97.01, 97.03 or 97.08, or bobsleighs, toboggans and the like falling within heading No. 97.06. 2. Throughout this Schedule the expressions "parts" and "parts and accessories" are to be taken not to apply to the following articles, whether or not they are identifiable as for the goods of this Schedule: (a) Joints, washers and the like (classified according to their constituent material or in heading No. 84.64); (b) Parts of general use, as defined in Note 2 to Schedule XV, of base metal (Schedule XV), or similar goods of artificial plastic materials (which are generally classified in heading No. 39.07); (c) Articles falling within Chapter 82 (tools); (d) Articles falling within heading No. 83.11; (e) Machines and mechanical appliances and other articles falling within headings Nos. 84.01 to 84.59, 84.61 or 84.62 and parts of engines and motors falling within heading No. 84.63; (f) Electrical machinery and equipment (Chapter 85); (g) Articles falling within Chapter 90; HSaEAD (h) Clocks (Chapter 91); (ij) Arms (Chapter 93); (k) Brushes of a kind used as parts of vehicles (heading No. 96.02). 3. References in Chapters 86 to 88 to parts or accessories are to be taken not to apply to parts or accessories which are not suitable for use solely or principally with the articles of those Chapters. A part or accessory which answers to a description in two or more of the headings of those Chapters is to be classified under that heading which corresponds to the principal use of that part or accessory. 4. Flying machines specially constructed so that they can also be used as road vehicles are classified as flying machines. Amphibious motor vehicles are classified as motor vehicles. 5. Air-cushion vehicles are to be classified within this Schedule with the vehicles to which they are most akin as follows: (a) In Chapter 86 if designed to travel on a guide-track (hovertrains); (b) In Chapter 87 if designed to travel over land or over both land and water; (c) In Chapter 89 if designed to travel over water, whether or not able to land on beaches or landing-stages or also able to travel over ice. Parts and accessories of air-cushion vehicles are to be classified in the same way as those of vehicles falling within 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 traffic control equipment for hovertrain transport systems as traffic control equipment for railways. CHAPTER 86 Railway and Tramway Locomotives, Rolling-Stock and Parts Thereof, Railway and Tramway Track Fixtures and Fittings; Traffic Signalling Equipment of All Kinds (Not Electrically Powered) Notes: 1. This Chapter does not cover: (a) Railway or tramway sleepers of wood or of concrete, or concrete guide-track sections for hovertrains (heading No. 44.07 or No. 68.11); (b) Railway or tramway track construction material of iron or steel falling within heading No. 73.16; or (c) Electrically powered signalling apparatus falling within heading No. 85.16. HDATCc 2. Heading No. 86.09 is to be taken to apply INTER ALIA, to: (a) Axles, wheels, metal tyres, hoops and hubs and other parts of wheel; (b) Frames, underframes and bogies; (c) Axle boxes, brake gear; (d) Buffers for rolling-stock; coupling gear and corridor connections; (e) Coach work. 3. Subject to the provisions of Note 1 above, heading No. 86.10 is to be taken to apply, INTER ALIA to: (a) Assembled track, turntables, platform buffers, loading gauges; (b) Semaphores, mechanical signal discs, level crossing control gear, signal and point controls, whether or not they are fitted for electric lighting. 86.01 Steam rail locomotives and tenders ad val. 10% 86.02 Electric rail locomotives, battery operated ad val. 10% or powered from an external source of electricity 86.03 Other rail locomotives ad val. 10% 86.04 Mechanically propelled railway and ad val. 10% tramway coaches, vans and trucks, and mechanically propelled track inspection trolleys 86.05 Railway and tramway passenger coaches ad val. 10% and luggage vans; hospital coaches, prison coaches, testing coaches, travelling post office coaches and other special purpose railway coaches 86.06 Railway and tramway rolling-stock, the ad val. 10% following: workshops, cranes and other service vehicles 86.07 Railway and tramway goods vans, goods ad val. 10% wagons and trucks 86.08 Containers specially designed and ad val. 10% equipped for carriage by one or more modes of transport 86.09 Parts of railway and tramway locomotives ad val. 10% and rolling-stock 86.10 Railway and tramway track fixtures and ad val. 10% fittings; mechanical equipment, not electrically powered, for signalling to or controlling road, rail or other vehicles, ships or aircraft; parts of the foregoing fixtures, fittings or equipment CHAPTER 87 Vehicles, Other Than Railway or Tramway Rolling-Stock, and Parts Thereof Notes: The headings of this Chapter are to be taken not to apply to railway or tramway rolling-stock designed solely for running on rails. 1. For the purposes of this Chapter, tractors are deemed to be vehicles constructed essentially for hauling or pushing another vehicle, appliances or load, whether or not they contain subsidiary provision for the transport, in connection with the main use of the tractor, of tools, seeds, fertilizers or other goods. 2. Motor chassis fitted with cabs are to be treated as falling within heading No. 87.02 and not within heading No. 87.04. DAaIHT 3. Headings Nos. 87.10 and 87.14 are to be taken not to apply to children's cycles which are not fitted with ball bearings nor to children's cycles which, though fitted with ball bearings, are not constructed in the normal form of adults' cycles. Such children's cycles are to be treated as falling within heading No. 97.01. 87.01 Tractors (other than those falling within heading No. 87.07), whether or not fitted with power take-offs, winches or pulleys: A. Articles not included in subheading B hereof ad val. 10% B. Power tillers or walking tractors or hand ad val. 30% tractors 87.02 Motor vehicles for the transport of persons, goods or materials (including sports motor vehicles, other than those of Heading No. 87.09: A. Trucks and buses ad val. 30% B. Motor cars, jeep and vans unassembled: 1. With not more than four cylinders ad val. 30% 2. With six cylinders ad val. 70% 3. With eight cylinders and above ad val. 100% C. Motor cars, jeeps and vans, assembled ad val. 100% D. Components, parts and/or accessories ad val. 30% imported from one or more countries for assembly of passenger cars by participants in the progressive car manufacturing program upon prior authorization and certification of the Board of Investments 87.03 Special purpose motor lorries and vans ad val. 10% (such as breakdown lorries, fire-engines, fire-escapes, road sweeper lorries, snow-ploughs, spraying lorries, crane lorries, search-light lorries, mobile workshops and mobile radiological units), but not including the motor vehicles of heading No. 87.02 87.04 Chassis fitted with engines, for the motor vehicles falling within heading No. 87.01, 87.02 or 87.03: A. Completely knocked-down (CKD) ad val. 20% components when imported from one or more countries for assembly of trucks upon prior authorization and certification of the Board of Investments B. Other ad val. 20% 87.05 Bodies (including cabs), for the motor ad val. 30% vehicles falling within heading No. 87.01, 87.02 or 87.03 87.06 Parts and accessories of the motor vehicles ad val. 30% falling within heading No. 87.01, 87.02 or 87.03 87.07 Works trucks, mechanically propelled, of ad val. 10% the types used in factories, warehouses, dock areas or airports for short distance transport or handling of goods (for example, platform trucks, fork-lift trucks and straddle carriers); tractors of the type used on railway station platforms; parts of the foregoing vehicles 87.08 Tanks and other armoured fighting vehicles, ad val. 10% motorised, whether or not fitted with weapons, and parts of such vehicles 87.09 Motor-cycles, auto-cycles and cycles fitted with an auxilliary motor, with or without side-cars; side-cars of all kinds: A. Unassembled ad val. 30% B. Assembled ad val. 70% 87.10 Cycles (including delivery tricycles), not ad val. 100% motorised 87.11 Invalid carriages, fitted with means of ad val. 10% mechanical propulsion (motorised or not) 87.12 Parts and accessories of articles falling ad val. 30% within heading Nos. 87.09, 87.10 or 87.11 87.13 Baby carriages and invalid carriages (other than motorised or otherwise mechanically propelled) and parts thereof: A. Invalid carriages ad val. 10% B. Other ad val. 50% 87.14 Other vehicles (including trailers), not mechanically propelled, and parts thereof: A. Trailers and parts and accessories thereof ad val. 30% B. Other ad val. 70% CHAPTER 88 Aircraft and Parts Thereof; Parachutes; Catapults and Similar Aircraft Launching Gear; Ground Flying Trainers 88.01 Balloons and airships ad val. 10% 88.02 Flying machines, gliders and kites; rotochutes ad val. 10% 88.03 Parts of goods falling in heading No. 88.01 ad val. 10% or 88.02 88.04 Parachutes and parts thereof and accessories ad val. 10% thereto 88.05 Catapults and similar aircraft launching ad val. 10% gear; ground flying trainers; parts of any of the foregoing articles CHAPTER 89 Ships, Boats and Floating Structures Notes: A hull, unfinished or incomplete vessel, assembled, unassembled, or disassembled, is to be classified within heading No. 89.01 if it does not have the essential character of a vessel of a particular kind. 89.01 Ships, boats and other vessels not falling within any of the following headings of this Chapter: A. Articles not included in subheading B hereof ad val. 10% B. Barges; fishing vessels and yacht ad val. 30% 89.02 Vessels specially designed for towing ad val. 10% (tugs) or pushing other vessels 89.03 Light-vessels, fire-floats, dredgers of all ad val. 10% kinds, floating cranes, and other vessels the navigability of which is subsidiary to their main function; floating docks 89.04 Ships, boat and other vessels for breaking up ad val. 10% 89.05 Floating structures other than vessels ad val. 20% (for example, coffer-dams, landing stages, buoys and beacons) SCHEDULE XVIII Optical, Photographic, Cinematographic, Measuring, Checking, Precision, Medical and Surgical Instruments and Apparatus; Clocks and Watches, Musical Instruments; Sound Recorders and Reproducers; Television Image and Sound Recorders and Reproducers, Magnetic Parts Thereof CHAPTER 90 Optical, Photographic, Cinematographic, Measuring, Checking, Precision, Medical and Surgical Instruments and Apparatus; Parts Thereof Notes: 1. This Chapter does not cover: (a) Articles of a kind used in machines, appliances, instruments or apparatus, of unhardened vulcanised rubber, falling within heading No. 40.14, of leather or of composition leather, falling within heading No. 42.04, or of textile material (heading No. 59.17); (b) Refractory goods of heading No. 69.03; laboratory, chemical or industrial wares of heading No. 69.09; (c) Glass mirrors, not optically worked; falling within heading No. 70.09, and mirrors of base metal or of precious metal, not being optical elements, falling within heading No. 83.12 or Chapter 71; (d) Goods falling within heading No. 70.07, 70.11, 70.14, 70.15, 70.17 or 70.18; CSTHca (e) Parts of general use, as defined in Note 2 to Schedule XV, of base metal Schedule XV or similar goods of artificial plastic materials (which are generally classified in heading No. 39.07); (f) Pumps incorporating measuring devices, of heading No. 84.10; weight-operated counting and checking machinery, and separately imported weight for balances (heading No. 84.20); lifting and handling machinery of heading No. 84.22; fittings for adjusting work or tools on machine-tools, of heading No. 84.48, 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); valves and other appliances of heading No. 84.61; (g) Searchlights and spotlights, of a kind used on motor vehicles, of heading No. 85.09, and radio navigational aid or radar apparatus of heading No. 85.15; (h) Cinematographic sound recorders, reproducers and re-recorders, operating solely by a magnetic process (heading No. 92.11), magnetic sound-heads (heading No. 92.13); (ij) Articles of Chapter 97; (k) Capacity measures, which are to be classified according to the material of which they are made; or (l) Spools, reels or similar supports (which are to be classified according to their constituent material, for example, in heading No. 39.07 or Schedule XV). 2. Subject to Note 1 above, parts or accessories which are suitable for use solely or principally with machines, appliances, instruments or apparatus falling within any heading of this Chapter are to be classified as follows: acCTIS (a) Parts or accessories constituting in themselves machines, appliances, instruments or apparatus (including optical elements of heading No. 90.01 or 90.02) of any particular heading of the present Chapter or of Chapter 84, 85 or 91 (other than headings No. 84.65 and 85.28) are to be classified in that heading; (b) Other parts or accessories are to be classified in heading No. 90.29 if they answer to the terms of that heading; otherwise they are to be classified in the heading, appropriate to the machine, appliance, instrument or apparatus itself. 3. Heading No. 90.05 is to be taken not to apply to astronomical telescopes of a kind unsuitable for terrestial observation (heading No. 90.06), or to telescopic sights for fitting to firearms, periscopic telescopes for fitting to submarines or tanks, or to telescopes for machines, appliances, instruments or apparatus of this Chapter; such telescopic sights and telescopes are to be classified in heading No. 90.13. 4. Measuring or checking optical instruments, appliances or machines which, but for this Note, could be classified both in heading No. 90.13 and in heading No. 90.16, are to be classified in heading No. 90.16. 5. Heading No. 90.28 is to be taken to apply, and apply only, to: (a) Instruments or apparatus for measuring or checking electrical quantities; (b) Machines, appliances, instruments or apparatus of a kind described in heading No. 90.14, 90.15, 90.16, 90.22, 90.23, 90.24, 90.25 or 90.27 (other than stroboscopes), the operation of which depends on an electrical phenomenon which varies according to the factor to be ascertained or automatically controlled; HSCATc (c) Instruments or apparatus for measuring or detecting alpha, beta, gamma, X-ray, cosmic or similar radiations; and (d) Automatic regulators of electrical quantities, and instruments or apparatus for automatically controlling non-electrical quantities the operation of which depends on an electrical phenomenon varying according to the factor to be controlled. 6. Cases, boxes and similar containers imported with articles of this Chapter are to be classified with such articles if they are of a kind normally sold therewith. Cases, boxes and similar containers imported separately are to be classified under their appropriate headings. 90.01 Lenses, prisms, mirrors and other optical ad val. 20% elements, of any material, unmounted, other than such elements of glass not optically worked; sheets or plates, of polarising material 90.02 Lenses, prisms, mirrors and other optical ad val. 20% elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked 90.03 Frames and mountings, and parts thereof, ad val. 50% for spectacles, pince-nez, lorgnettes, goggles and the like 90.04 Spectacles, pince-nez, lorgnettes, goggles ad val. 70% and the like, corrective, protective or other 90.05 Refracting telescopes (monocular and ad val. 30% binocular), prismatic or not 90.06 Astronomical instruments (for example, ad val. 10% reflecting telescopes, transit instruments and equatorial telescopes), and mountings therefor, but not including instruments for radio-astronomy 90.07 Photographic cameras, photographic ad val. 30% flashlight apparatus 90.08 Cinematographic cameras, projectors, ad val. 20% sound recorders and sound reproducers; any combination of these articles 90.09 Image projectors (other than cinematographic ad val. 20% projectors); photographic (except cinematographic) enlargers and reducers 90.10 Apparatus and equipment of a kind used ad val. 20% in photographic or cinematographic laboratories, not falling within any other heading in this Chapter, photo-copying apparatus (whether incorporating an optical system or of the contact-type and thermo-copying apparatus; screens for projectors 90.11 Microscopes and diffraction apparatus, ad val. 10% electron and proton 90.12 Compound optical microscopes, whether ad val. 10% or not provided with means for photographing or projecting the image 90.13 Optical appliances and instruments (but ad val. 20% not including lighting appliances other than searchlights), not falling within any other heading of this Chapter 90.14 Surveying (including photogrammetrical ad val. 10% surveying), hydrographic, navigational, meteorological, hydrological and geophysical instruments, compasses, rangefinders 90.15 Balances of a sensitivity of 5 cg. or better, ad val. 10% with or without their weights 90.16 Drawing, marking-out and mathematical calculating instruments, drafting machines, pantographs, slide rules, disc calculators and the like, measuring or checking instruments, appliances and machines, not falling within any other heading of this Chapter (for example, micrometers, callipers, gauges, measuring rods, balancing machines); profile projectors: A. Articles not included in subheading ad val. 10% B hereof B. Rulers of any material and wooden ad val. 50% zigzag rules 90.17 Medical, dental, surgical and veterinary ad val. 10% instruments and appliances (including electro-medical apparatus and opthalmic instruments) 90.18 Mechano-therapy appliances, massage ad val. 20% apparatus, psychological aptitude-testing apparatus, artificial respiration, ozone therapy, oxygen therapy, aerosol therapy or similar apparatus; breathing appliances (including gas masks and similar respirators) 90.19 Orthopaedic appliances, surgical belts, ad val. 10% trusses and the like; splints and other fracture appliances; artificial limbs, eyes, teeth and other artificial parts of the body, deaf-aids and other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability 90.20 Apparatus based on the use of X-rays ad val. 10% or of the radiations from radio-active substances (including radiography and radiotherapy apparatus), X-ray generators; X-ray tubes, X-ray screens, X-ray high tension generators; X-ray control panels and desks; X-ray examination or treatment tables, chairs and the like 90.21 Instruments, apparatus or models, designed ad val. 10% solely for demonstrational purposes (for example, in education or exhibition) unsuitable for other uses 90.22 Machines and appliances for testing ad val. 10% mechanically the hardness, strength, compressibility, elasticity and the like properties of industrial materials (for example, metals, wood, textiles, paper or plastics) 90.23 Hydrometers and similar instruments; ad val. 10% thermometers, pyrometers, barometers, hygrometers, psychrometers, recording or not; any combination of these instruments 90.24 Instruments and apparatus for measuring, ad val. 10% checking or automatically controlling the flow, depth, pressure or other variables of liquids or gases, or for the automatically controlling temperature, (for example, pressure gauges, thermostats, level gauges, flow meters, heat meters, automatic oven-draught regulators), not being articles falling within heading No. 90.14 90.25 Instruments and apparatus for physical ad val. 10% or chemical analysis (such as polarimeters, refractometers, spectrometers, gas analysis apparatus), instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like (such as viscometers, porosimeters, expansion meters); instruments and apparatus for measuring and checking quantities of heat, light or sound (such as photometers (including exposure meters), calorimeters); microtomes 90.26 Gas, liquid and electricity supply or production meters; calibrating meters therefor: A. Articles not included in subheading ad val. 20% B hereof B. Totalizing water meters ad val. 50% 90.27 Revolution counters, production counters, ad val. 10% taximeters, mileometers, pedometers and the like, speed indicators (including magnetic speed indicators) and tachometers (other than articles falling within heading No. 90.14); stroboscopes 90.28 Electrical measuring, checking, analysing ad val. 20% or automatically controlling instruments and apparatus 90.29 Parts or accessories suitable for use solely or principally with one or more of the articles falling within heading No. 90.23, 90.24, 90.26, 90.27 or 90.28; A. Articles not included in subheading ad val. 20% B hereof B. Parts of water meters except dial ad val. 30% plate, disc chamber and disc plate for displacement type water meters and spindle bushing, magnet, register gear, pointer, counter wheel, annealed dial glass and pinion for magnetic drive water meters CHAPTER 91 Clocks and Watches and Parts Thereof Notes: 1. For the purposes of headings Nos. 91.02 and 91.07, the expression "watch movements" means movements regulated by a balance-wheel and hairspring or by any other system capable of determining intervals of time, not exceeding 12 mm in thickness when measured with the plate, the bridges and any additional outer plates. 2. Headings Nos. 91.07 and 91.08 are to be taken not to apply to spring-operated or weight-operated motors not fitted, nor adapted to be fitted, with escapements (heading No. 84.08) IEHDAT 3. This Chapter does not cover parts of general use as defined in Note 2 to Schedule XV, of base metal (Schedule XV), nor similar goods of artificial plastic materials (which are generally classified in heading No. 39.07). The Chapter also excludes weights, clock or watch glasses, watch chains or straps, parts of electrical equipment, ball bearings, or bearing balls. Clock and watch springs are to be classified as clock or watch parts (heading No. 91.11). 4. Except as provided in Notes 2 and 3, movements and other parts suitable for use both in clocks or watches and in other articles (for example, precision instruments) are to be taken as falling within this Chapter and not within any other Chapter. 5. Cases, boxes and similar containers imported with articles of this Chapter are to be classified with such articles if they are of a kind normally sold therewith. Cases, boxes and similar containers imported separately are to be classified under their appropriate headings. 91.01 Pocket-watches, wrist-watches and other ad val. 30% watches, including stop-watches 91.02 Clocks with watch movements (excluding ad val. 30% clocks of heading No. 91.03) 91.03 Instrument panel clocks and clocks of a ad val. 30% similar type, for vehicles, aircraft or vessels 91.04 Other clocks ad val. 30% 91.05 Time of day recording apparatus; ad val. 30% apparatus with clock or watch movement (including secondary movement) or with synchronous motor, for measuring, recording or otherwise indicating intervals of time 91.06 Time switches with clock or watch movement ad val. 30% (including secondary movement) or with synchronous motor 91.07 Watch movements (including stop-watch ad val. 30% movements), assembled 91.08 Clock movements, assembled ad val. 30% 91.09 Watch cases and parts of watch cases ad val. 30% 91.10 Clock cases and cases of a similar type ad val. 30% for other goods of this Chapter, and parts thereof 91.11 Other clock and watch parts ad val. 30% CHAPTER 92 Musical Instruments; Sound Recorders and Reproducers; Television Image and Sound Recorders and Reproducers, Magnetic; Parts and Accessories of Such Articles Notes: 1. This Chapter does not cover: (a) Film wholly or partly sensitised for photographic or photo-electric recording or such film exposed, whether or not developed (Chapter 37); (b) Parts of general use, as defined in Note 2 to Schedule XV, of base metal (Schedule XV), or similar goods of artificial plastic materials (which are generally classified in heading No. 37.07); (c) Microphones, amplifiers, loudspeakers, head-phones, switches, stroboscopes and other accessory instruments, apparatus or equipment falling within Chapter 85 or 90, for use with but not incorporated in or housed in the same cabinet as instruments of the present Chapter; sound recorders or reproducers combined with a radio or television receiver (heading No. 85.15); (d) Brushes (for cleaning musical instruments) falling within heading No. 96.02; (e) Toy instruments (heading No. 97.03); (f) Collectors' pieces or antiques (heading No. 99.05 or 99.06); or (g) Spools, reels or similar supports (which are to be classified according to their constituent material, for example, in heading No. 39.07 or Schedule XV). cSATEH 2. Bows and sticks and similar devices used in playing the musical instruments of heading Nos. 92.02 and 92.06 imported with such instruments in numbers normal thereto and clearly intended for use therewith, are to be classified in the same heading as the relative instruments. Perforated music rolls (heading No. 92.10) and gramophone records and the like (heading No. 92.12) imported with an instrument are to be treated as separate articles and not as forming a part of such instrument. 3. Cases, boxes and similar containers imported with articles of this Chapter are to be classified with such articles if they are of a kind normally sold therewith. Cases, boxes and similar containers imported separately are to be classified under their appropriate headings. 92.01 Pianos (including automatic pianos, whether or not with keyboards), harpsichords and other keyboard stringed instruments; harps but not including Aeolian harps: A. Grand pianos ad val. 20% B. Other ad val. 70% 92.02 Other string musical instruments: A. Articles not included in subheading ad val. 20% B hereof B. Guitars, bandurias, ukeleles and ad val. 50% mandolins 92.03 Pipe and reed organs including ad val. 20% harmoniums and the like 92.04 Accordions, concertinas and similar musical instruments, mouth organs: A. Mouth organs (harmonicas) ad val. 10% B. Other ad val. 30% 92.05 Other wind musical instruments ad val. 10% 92.06 Percussion musical instruments (for ad val. 10% example, drums, xylophones, cymbals, castanets) 92.07 Electro-magnetic, electro-static, electronic ad val. 10% and similar musical instruments (for example, pianos, organs, accordions) 92.08 Musical instruments not falling within ad val. 50% any other heading of this Chapter (for example, fairground organs, mechanical street organs, musical boxes, musical saws); mechanical singing birds; decoy calls and effects of all kinds; mouth-blown sound signalling instruments (for example, whistles and boat-swains' pipes) 92.09 Musical instruments string ad val. 20% 92.10 Parts and accessories of musical instruments (other than strings), including perforated music rolls and mechanisms for musical boxes, metronomes, tuning forks and pitch pipe of all kinds: A. Articles not included in subheading ad val. 10% B hereof B. Strung back (with or without iron ad val. 30% frames or metal plates), keyboard and metal frames for upright pianos 92.11 Gramophones, dictating machines and other sound recorders and reproducers, including record-players and tape decks, with or without sound-heads; television image and sound recorders and reproducers, magnetic: A. Articles not included in subheading ad val. 70% B thereof B. Jukeboxes ad val. 100% 92.12 Gramophone records and other sound or ad val. 50% similar recordings, matrices for the production of records, prepared record blanks, film for mechanical sound recording, prepared tapes, wires, strips and like articles of a kind commonly used for sound or similar recording 92.13 Other parts and accessories of apparatus ad val. 50% falling within heading No. 92.11 SCHEDULE XIX Arms and Ammunition; Parts Thereof CHAPTER 93 Arms and Ammunition; Parts Thereof Notes: 1. This Chapter does not cover: (a) Goods falling within Chapter 36 (for example, percussion caps, detonators, signalling flares); (b) Parts of general use, as defined in Note 2 to Schedule XV, of base metal (Schedule XV), or similar goods of artificial plastic materials (which are generally classified in heading No. 39.07); (c) Armoured fighting vehicles (heading No. 87.08); (d) Telescopic sights and other optical devices suitable for use with arms, unless mounted on a firearm or imported with the firearm on which they are designed to be mounted (Chapter 90); (e) Bows, arrows, fencing foils or toys falling within Chapter 97; or (f) Collectors' pieces or antiques (heading No. 99.05 or 99.06). 2. In heading No. 93.07, the reference to "parts thereof" is to be taken not to include radio or radar apparatus of heading No. 85.15. 3. Cases, boxes and similar containers imported with articles of this Chapter are to be classified with such articles if they are of a kind normally sold therewith. Cases, boxes and similar containers imported separately are to be classified under their appropriate headings. HDTCSI 93.01 Side-arms (for example, swords, cutlasses ad val. 70% and bayonets) and parts thereof and scabbards and sheaths therefor 93.02 Revolvers and pistols, being firearms ad val. 70% 93.03 Artillery weapons, machine-guns, ad val. 100% submachine-guns and other military firearms and projectors (other than revolvers and pistols) 93.04 Other firearms, including Very light ad val. 100% pistols, pistols and revolvers for firing blank ammunition only, line-throwing guns and the like 93.05 Arms of other descriptions, including air, ad val. 100% spring and similar pistols, rifles and guns 93.06 Parts of arms, including gun barrel ad val. 70% blanks, but not including parts of side arms 93.07 Bombs, grenades, torpedoes, mines, ad val. 70% guided weapons and missiles and similar munitions of war, and parts thereof; ammunition and parts thereof, including cartridge wads, lead shot prepared for ammunition SCHEDULE XX Miscellaneous Manufactured Articles CHAPTER 94 Furnitures and Parts Thereof, Bedding, Mattresses, Mattress Supports, Cushions and Similar Stuffed Furnishings Notes: 1. This Chapter does not cover: (a) Pneumatic or water mattresses, pillows or cushions, falling within Chapter 39, 40 or 62; (b) Standard lamps, table lamps, wall lamp brackets and other lighting fittings; these are classified according to the constituent material (for example, in heading No. 44.27, 70.14 or 83.07); (c) Articles of stone, ceramic or any other material referred to in Chapter 68 or 69, used as seats, tables or columns, of the kind used in parks, gardens or vestibules (Chapter 68 or 69); IDESTH (d) Mirrors designed for placing on the floor or ground (for example, cheval-glasses (swing mirrors)) falling within heading No. 70.09; (e) Parts of general use as defined in Note 2 to Schedule XV, of base metal (Schedule XV), or similar goods of artificial plastic materials (which are generally classified in heading No. 39.07); and safes falling within heading No. 83.03; (f) Furniture specially designed as parts of refrigerators of heading No. 84.15; furniture specially designed for sewing machines (heading No. 84.41); (g) Furniture especially designed as parts of radio-gramophones, wireless sets or television sets (heading No. 85.15); (h) Dentists' spittoons falling within heading No. 90.17; (ij) Goods falling within Chapter 91 (for example, clocks and clock cases); (k) Furniture specially designed as parts of gramophones, of dictating machines or of other sound reproducers or recorders, falling within heading No. 92.13; or (l) Toy furniture (heading No. 97.03), billiard tables and other furniture specially constructed for games (heading No. 97.04) or for conjuring tricks (heading No. 97.05). 2. The articles (other than parts) referred to in headings Nos. 94.01, 94.02 and 94.03 are to be classified in those headings only if they are designed for placing on the floor or ground. This provision is, however, to be taken not to apply to the following which are still 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: CcHDSA (a) Kitchen cabinets and similar cupboards; (b) Seats and beds; (c) Unit bookcases and similar unit furniture. 3. (a) In this Chapter references to parts of goods do not include references to sheets (whether or not cut to shape but not combined with other parts) of glass (including mirrors) or of marble or other stone. (b) Goods described in heading No. 94.04, imported separately, are not to be classified in heading No. 94.01, 94.02 or 94.03 as parts of goods. 94.01 Chairs and other seats (other than those ad val. 100% falling within heading No. 94.02), whether or not convertible into beds, and parts thereof 94.02 Medical, dental, surgical or veterinary furniture (for example, operating tables, hospital beds with mechanical fittings); dentists' and similar chairs with mechanical elevating, rotating or reclining movements; parts of the foregoing articles: A. Medical, dental, surgical, mortuary or ad val. 10% veterinary furniture and parts thereof B. Other ad val. 100% 94.03 Other furniture and parts thereof ad val. 100% 94.04 Mattress supports; articles of bedding or ad val. 100% similar furnishing fitted with springs or stuffed or internally fitted with any material or of expanded, foam or sponge rubber or expanded, foam or sponge artificial plastic material, whether or not covered (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) CHAPTER 95 Articles and Manufactures of Carving or Moulding Material Notes: This Chapter does not cover: (a) Articles falling within Chapter 66 (for example, parts of umbrellas, walking-sticks); (b) Fan or hand screens, non-mechanical (heading No. 67.05); (c) Articles falling within Chapter 71 (for example, imitation jewellery); (d) Cutlery or other articles falling within Chapter 82 with handles or other parts of carving or moulding materials; the headings of the present Chapter apply, however, to separately imported handles or other parts of such articles; (e) Articles falling within Chapter 90 (for example, spectacle frames); (f) Articles falling within Chapter 91 (for example, clock or watch cases); (g) Articles falling within Chapter 92 (for example, musical instruments and parts thereof); (h) Articles falling within Chapter 93 (arms and parts thereof); (ij) Articles falling within Chapter 94 (furniture and parts thereof); (k) Brushes, powder puffs or other articles falling within Chapter 96; (l) Articles falling within Chapter 97 (toys, games and sports requisites); EIDATc (m) Articles falling within Chapter 98 (for example, buttons, cuff-links, smoking pipes, combs); or (n) Collectors' pieces or antiques (Chapter 99). 95.01 Worked tortoise-shell and articles of ad val. 100% tortoise-shell 95.02 Worked mother of pearl and articles ad val. 100% of mother of pearl 95.03 Worked ivory and articles of ivory ad val. 100% 95.04 Worked bone (excluding whalebone) and ad val. 100% articles of bone (excluding whalebone) 95.05 Worked horn, coral (natural or agglomerated) ad val. 100% and other animal carving material, and articles of horn, coral (natural or agglomerated) or of other animal carving material 95.06 Worked vegetable carving material (for ad val. 100% example, corozo) and articles of vegetable carving material 95.07 Worked jet and mineral substitutes for ad val. 100% jet), amber, meerschaum, agglomerated amber and agglomerated meerschaum, and articles of those substances 95.08 Moulded or carved articles of wax, of stearin, of natural gums or natural resins (for example, copal or rosin) or of modelling pastes, and other moulded or carved articles not elsewhere specified or included; worked, unhardened gelatin except gelatin falling within heading No. 35.03) and articles of unhardened gelatin: A. Empty gelatin capsules for ad val. 20% pharmaceutical products B. Other ad val. 100% CHAPTER 96 Brooms, Brushes, Feather Dusters, Powder-Puffs and Sieves Notes: 1. This Chapter does not cover: (a) Articles falling within Chapter 71; (b) Brushes of a kind specialized for use in dentistry or for medical, surgical or veterinary purposes, falling within heading No. 90.17; or HcSCED (c) Toys (Chapter 97). 2. In heading No. 96.03, the expression "prepared knots and tufts for broom or brush making" is to be taken to apply 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 glueing or coating the butts, or trimming to shape at the top, to render them ready for such incorporation. 96.01 Brooms and brushes, consisting of twigs ad val. 100% or other vegetable materials merely bound together and not mounted in a head (for example, besoms and whisks), with or without handles 96.02 Other brooms and brushes (including brushes of a kind used as parts of machines); paint rollers; squeegees (other than roller squeegees) and mops: A. Brushes for use as parts of machines ad val. 10% B. Other ad val. 70% 96.03 Prepared knots and tufts for broom or ad val. 30% brush making 96.04 Feather dusters ad val. 100% 96.05 Powder-puffs and pads for applying ad val. 100% cosmetics or toilet preparations, of any material 96.06 Hand sieves and hand riddles, of any material ad val. 100% CHAPTER 97 Toys, Games and Sports Requisites: Parts Thereof Notes: 1. This Chapter does not cover: (a) Christmas tree candles (heading No. 34.06); (b) Fireworks or other pyrotechnic articles falling within heading No. 36.05; (c) Yarns, monofils, cords or gut and the like for fishing, cut to length but not made up into fishing lines, falling within Chapter 39, heading No. 42.06 or Schedule XI; (d) Sports bags or other containers of heading No. 42.02 or 43.03; (e) Sports clothing or fancy dress, of textiles, falling within Chapter 60 or 61; cHSIAC (f) Textiles flags or bunting, or sails for boats or land craft, falling within Chapter 62; (g) Sports footwear (other than skating boots with skates attached), cricket pads, shinguards or the like, falling within Chapter 64, or sports headgear falling within Chapter 65; (h) Climbing sticks, whips, riding crops or the like (heading No. 66.02), or parts thereof (heading No. 66.03); (ij) Unmounted glass eyes for dolls or other toys, falling within heading No. 70.19; (k) Parts of general use, as defined in Note 2 to Schedule XV, of base metal (Schedule XV), or similar goods of artificial plastic materials (which are generally classified in heading No. 39.07); (l) Articles falling within heading No. 83.11; (m) Sports vehicles (other than bobsleighs, toboggans and the like) falling within Schedule XVII; (n) Children's cycles fitted with ball bearings and in the normal form of adults' cycles (heading No. 87.10); (o) Sports craft such as canoes and skiffs (Chapter 89), or their means of propulsion (Chapter 44 for such articles made of wood); (p) Spectacles, goggles and the like, for sports and outdoor games (heading No. 90.04); (q) Decoy calls and whistles (heading No. 92.08); DIAcTE (r) Arms or other articles of Chapter 93; or (s) Racket, strings, tents or other camping goods, or gloves (classified, in general, according to the material of which they are made). 2. The headings of this Chapter are to be taken to include articles in which pearls, precious or semi-precious stones natural, synthetic or reconstructed) precious metals or rolled precious metals constitute only minor constituents. 3. In heading No. 97.02 the term, "dolls" is to be taken to apply only to such articles as are representations of human beings. 4. Subject to Note 1 above, parts and accessories which are suitable for use solely or principally with articles falling within any heading of this Chapter are to be classified with those articles. 97.01 Wheeled toys designed to be ridden by ad val. 100% children (for example, toy bicycles and tricycles and pedal motor cars); dolls' prams and dolls' push chairs 97.02 Dolls ad val. 100% 97.03 Other toys; working models of a kind ad val. 100% used for recreational purposes 97.04 Equipment for parlour, table and funfair games for adults or children (including billiard tables and pintables and table- tennis requisites): A. Table tennis ball and rackets; parts ad val. 20% thereof B. Other ad val. 50% 97.05 Carnival articles; entertainment articles ad val. 100% (for example, conjuring tricks and novelty jokes); christmas tree decorations and similar articles for Christmas festivities (for example, artificial Christmas trees, christmas stockings, imitation yule logs, nativity scenes and figures therefor) 97.06 Appliances, apparatus, accessories and ad val. 20% requisites for gymnastics or athletics, or for sports and outdoor games (other than articles falling within heading No. 97.04) 97.07 Fish-hooks, line fishing rods and tackle; fish landing nets and butterfly nets; decoy "birds", lark mirrors and similar hunting or shooting requisites: A. Fishhooks ad val. 20% B. Other ad val. 100% 97.08 Roundabouts, swings, shooting galleries ad val. 100% and other fairground amusements; travelling circuses, travelling menageries and travelling theatres CHAPTER 98 Miscellaneous Manufactured Articles Notes: 1. This Chapter does not cover: DaIAcC (a) Eyebrow and other cosmetic pencils (heading No. 33.06); (b) Buttons, studs, cuff-links or other articles of a kind described in heading No. 98.01 or 98.12, if made wholly or partly of precious metal or rolled precious metal (subject to the provisions of Note 2 (a) to Chapter 71) or if containing pearls or precious or semi-precious stones (natural, synthetic or reconstructed) (Chapter 71); (c) Parts of general use, as defined in Note 2 to Schedule XV, of base metal (Schedule XV), or similar goods of artificial plastic materials (which are generally classified in heading No. 39.07); (d) Mathematical drawing pens (heading No. 90.16); or (e) Toys falling within Chapter 97. 2. Subject to Note 1 above, the headings in this Chapter are to be taken to apply to goods of the kind described whether or not composed wholly or partly of precious metal or rolled precious metal or of pearls or precious or semi-precious stones (natural, synthetic or reconstructed). 3. Cases, boxes and similar containers imported with articles of this Chapter are to be classified with such articles if they are of a kind normally sold therewith. Cases, boxes and similar containers imported separately are to be classified under their appropriate headings. 98.01 Buttons and button moulds, studs, cuff-links, ad val. 100% and press-fasteners, including snap-fasteners and press-studs; blanks and parts of such articles 98.02 Slide fasteners and parts thereof ad val. 50% 98.03 Fountain pens, stylograph pens and pencils (including ball point pens and pencils) and other pens, penholders, pencil-holders and similar holders, propelling pencils and sliding pencils; parts and fitting thereof, other than those falling within heading No. 98.04 or 98.05: A. Ball point tips ad val. 30% B. Other ad val. 50% 98.04 Pen nibs and nib points ad val. 30% 98.05 Pencils (other than pencils of heading No. 98.03), pencil leads, slate pencils, crayons and pastels, drawing charcoals and writing and drawing chalks; tailors' and billiards chalks: A. Pencil leads, rubber erasers and metal ad val. 30% ferrules for pencil manufacture; tailors' chalks B. Other ad val. 50% 98.06 Slates and boards, with writing or drawing ad val. 70% surfaces, whether framed or not 98.07 Date, sealing or numbering stamps, and ad val. 50% the like (including devices for printing or embossing labels), designed for operating in the hands; hand-operated composing sticks and hand printing sets incorporating such composing sticks 98.08 Typewriter and similar ribbons, whether ad val. 70% or not on spools; inkpads, with or without boxes 98.09 Sealing wax (including bottle-sealing wax) ad val. 30% in sticks, cakes or similar forms; copying pastes with a basis of gelatin, whether or not on a paper or textile backing 98.10 Mechanical lighters and similar lighters, ad val. 100% including chemical and electrical lighters, and parts thereof, excluding flints and wicks 98.11 Smoking pipes; pipe bowls, stems and ad val. 100% other parts of smoking pipes (including roughly shaped blocks of wood or root); cigar and cigarette holders and parts thereof 98.12 Combs, hair-slides and the like ad val. 100% 98.13 Corset busks and similar supports for ad val. 50% articles of apparel or clothing accessories 98.14 Scent and similar sprays of a kind used ad val. 100% for toilet purposes, and mounts and heads therefor 98.15 Vacuum flasks and other vacuum vessels, ad val. 30% complete with cases; parts thereof, other than glass inners 98.16 Tailors' dummies and other lay figures, ad val. 50% automata and other animated displays of a kind used for shop window dressing SCHEDULE XXI Works of Art, Collectors' Pieces, and Antiques CHAPTER 99 Works of Art, Collectors' Pieces, and Antiques Notes: 1. This Chapter does not cover: (a) Unused postage, revenue or similar stamps of current or new issue in the country to which they are destined (heading No. 49.07); (b) Theatrical scenery, studio backcloths or the like, of painted canvas (heading No. 59.12); or (c) Pearls or precious or semi-precious stones (heading No. 71.01 or 71.02). 2. For the purposes of heading No. 99.02, 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 No. 99.03, is to be taken not to apply to mass-produced reproductions or works of conventional craftsmanship of a commercial character. 4. (a) Subject to Notes 1 to 3 above articles falling within headings of this Chapter are to be classified in whichever of those headings is appropriate and not in any other heading of the Nomenclature. ESIcaC (b) Heading No. 99.06 is to be taken not to apply to articles falling within any of the preceding headings of this Chapter. 5. Frames around paintings, drawings, pastels, engravings, prints or lithographs are to be treated as forming part of those articles, provided they are of a kind and of a value normal to those articles. 99.01 Paintings, drawing and pastels, executed ad val. 10% entirely by hand, (other than industrial drawings falling within heading No. 49.06 and other hand-painted or hand-decorated manufactured articles) 99.02 Original engravings, prints and lithographs ad val. 10% 99.03 Original sculptures and statutory, in any ad val. 10% material 99.04 Postage, revenue and similar stamps ad val. 10% (including stamp-postmarks and franked envelopes, letter-cards and the like), used, or if unused not of current or new issue in the country to which they are destined 99.05 Collections and collectors' pieces of ad val. 10% zoological, botanical, mineralogical, anatomical, historical, archaeological, paleontological, ethnographic or numismatic interest 99.06 Antiques of an age exceeding one hundred ad val. 10% years ANNEX Headings and Subheadings Covered by Special Provisions PART I Modifying the Rates of Import Duty on Certain Imported Articles as Provided Under Republic Act No.1937, Otherwise Known as the Tariffand CustomsCode of thePhilippines, as Amended, in Order to Implement the Margins of Tariff Preference in Accordance with the ASEAN Agreement on Preferential Trading Arrangements with Respect to Certain Articles Negotiated During the Fourth Meeting of the ASEAN Committee on Trade and Tourism. Pursuant to the powers vested in me by Section 402 of Republic Act No. 1937, as amended, I, FERDINAND E. MARCOS, President of the Philippines, do hereby direct and order: SECTION 1. The articles specifically listed in Annex "A" hereof as classified under Section 104 of Republic Act No. 1937, as amended, shall be accorded the margin of tariff preference as specified in column 4 of said Annex "A" hereof. In effect, such articles shall be subject to the Preferential Tariff for Asean indicated in Column 5 of said Annex A. SECTION 2. In the event that any subsequent changes are made in the basic Philippine rate of duty on any of the above-mentioned articles such articles shall automatically be accorded the corresponding margins of preference indicated in column 4 of Annex A. SECTION 3. After the effective date of this Order, all the above-described articles entered or withdrawn from warehouse in the Philippines for consumption shall be subject to the rates of import duty herein prescribed subject to qualification under the Rules of Origin as prescribed in the Agreement on Asean Preferential Trading Arrangements ratified on August 1, 1977. HTCESI SECTION 4. This Order shall take effect as of 1 January 1978. Present Margin Preferential Product Rate of of Tariff for BTN Description Duty Preference ASEAN ex 02.01 Meat or Offal from 10% 30% 7% bovine cattle ex 07.05 B Mongo beans (green 70% 20% 56% and yellow) 10.05 Maize 70% 20% 56% ex 15.07 Palm oil (crude and 20% 20% 16% refined) ex 15.07 Palm kernel oil 20% 20% 16% ex 25.20 Crude gypsum 20% 20% 16% 27.01 Anthracite coal 10% 20% 8% ex 27.13 Paraffin wax 20% 10% 18% ex 40.11 A Tractor tires 20% 10% 18% 70.06 B Cast, rolled, drawn or 70% 30% 49% blown glass (including flashed or wired glass) in rectangles, surface ground or polished but not further worked 70.10 B Glass jars for baby 50% 20% 40% foods ex 84.51 Portable electric 20% 20% 16% typewriters ex 84.62 Ball bearings 10% 10% 9% ex 85.24 Graphite and carbon 30% 10% 27% electrodes PART II Reducing Under Certain Conditions and for a Limited Period Customs Duties Due on Importations of Certain Hospital/Medical Equipment, Machinery, Implements and Supplies WHEREAS, the promotion, protection and preservation of the health of the citizenry is the concern of government as ordained in the Constitution; WHEREAS, hospitals, medical centers and other similar entities play a vital role in maintaining a healthy citizenry so much so that their continued operation should not be hampered by reason of the rise in costs of acquisition of necessary equipment and implements; WHEREAS, there is a need to provide government assistance to these entities to ensure that their services to the masses, especially to the poorer segment of the citizenry, shall be accorded at least cost and optimum efficacy. NOW, THEREFORE, I, FERDINAND E. MARCOS, President of the Philippines, by virtue of the powers vested in me by the Constitution do hereby decree and order: SECTION 1. The provisions of Republic Act No. 1937, as amended, to the contrary notwithstanding, importations by hospitals which are now engaged or shall engage in the treatment and care of the sick of hospital/medical equipment, machinery, implements and supplies as hereinafter enumerated and described shall be subject to customs duties of ten per centum (10%) ad valorem to wit: Under Tariff Article Heading No. Rate of Duty 1. X-RAY FILMS 37.01 ad valorem 10% 8" x 10" 10" x 12" 11" x 14" 14" x 17" 2. DEVELOPER, FIXER, 37.08 ad valorem 10% STARTER AND HARDENER USED IN THE PRODUCTION OF X-RAY IMAGES 3. POLYETHYLENE TUBING, 39.02 ad valorem 10% FLEXIBLE, FOR HEMODIALYSIS MACHINE; TETRAFLUOROETHYLENE (TEFLON TAPE) 4. CATHETERS 40.12 ad valorem 10% 5. SURGICAL GLOVES 40.13 ad valorem 10% 6. ELECTROCARDIOGRAPH 48.21 ad valorem 10% PAPER AND DISPOSABLE FACE MASK FOR USE IN HOSPITALS 7. WASHER FOR STERILIZER 73.32 ad valorem 10% 8. ADJUSTING SPRING, SPRING 73.35 ad valorem 10% GUIDE AND MAIN SPRING FOR STERILIZER; SPRING VALVE CUP, TRIAC RETAINING RING FOR WATER VALVE FOR STERILIZER 9. DISC, DISC HOLDERS, VALVE 84.17 ad valorem 10% BALL SEAT AND GASKET, POWER DIAPHRAGM AND BLACK HOUSING AND VACUUM BREAKER FOR STERILIZER; REPLACEMENT DISC FOR STERILIZER 10. SKYLUX GLASS BULBS FOR 85.20 ad valorem 10% OPERATING LAMPS 11. RESUSCITATORS OR 90.18 ad valorem 10% OXYGEN APPARATUS SECTION 2. The following articles shall likewise be subject to the reduced rate of duty of 10% ad valorem as soon as their appropriate tariff classification are determined by the Tariff Commission and submitted to the Ministry of Finance: 1. Phosphate Buffer aTADcH 2. Carbonate/Bicarb Buffer 3. Potassium Ferricyanide 4. Caffeine Diluent 5. Sodium Potassium Tartrate 6. Sulphanilic Acid 7. Working BUN Color 8. Working BUN Acid 9. 4-Aminoantipyrine 10. Sodium Nitrate 11. HCL 0.25N 12. Azoene Fast Red 13. SGPT and Diluent Set 14. Markers for X-ray Equipment 15. Volt complete door, valve triac unit for hemodialysis machine 16. High temperate control, thermistor assembly for sterilizer 17. Indicatory control and recording control for gas sterilizer 18. Door switch, selector switch, pressure switch 19. Resuscitators or oxygen apparatus DHacTC 20. Vaporizers 21. Mistogen transducer reservoir SECTION 3. The reduction herein allowed shall only cover importation of hospital/medical equipment, machinery, implements and supplies included in the list above which are directly and actually needed and will be used exclusively in the treatment and care of the sick by the hospital-importer as certified to by the Ministry of Health. Shipping documents covering the importation shall be in the name of the hospital importer to whom the goods shall be directly delivered by customs authorities. SECTION 4. In addition to the condition in the preceding sections, reduction in duties shall be allowed only to the importation of hospital/medical equipment, machinery, implements and supplies that are not available locally in sufficient quantities and of comparable quality and cost as certified to by the Board of Investments. Further, only hospitals licensed by the Ministry of Health and accredited by the Philippine Medical Care Commission, having at least twenty-five beds and maintaining a ward dispensing free medical services to indigents may qualify for the incentives granted under this Decree. SECTION 5. Any grantee of the incentives under this Decree who shall make use of the privilege hereunder for purposes other than those for which of this Decree shall be penalized with imprisonment of not less than five (5) years but not exceeding ten (10) years and a fine of not less than P200,000.00 and in addition, such violation shall ipso facto cause forfeiture of the imported articles aside from the payment of all taxes and duties due in accordance with the existing laws. Any person or any officer or employee of the government who shall connive with the grantee of the reduction in duties in the violation of the provisions of this Decree shall suffer the same penalties prescribed in the first paragraph of this section. In case the grantee is a juridical person, the official or officials who consented to the commission of the offense or tolerated the violation of the provisions of this Decree shall be the person or persons liable. SECTION 6. Any hospital, medical center, medical clinic or institution who or which may qualify for similar exemption privilege under existing law or other laws hereinafter decreed or enacted and is qualified under this Decree, may choose which privilege the grantee desires to avail of, but in no case shall such grantee be entitled to both privilege simultaneously. HDTSIE SECTION 7. Rules and regulations to implement the provisions of this Decree shall be prepared by the Ministry of Health within fifteen (15) days from the issuance of this Decree and approved by the Ministry of Finance within another fifteen (15) days. SECTION 8. All laws, decrees, orders, rules and regulations or parts thereof inconsistent with any of the provisions of this Decree are hereby repealed or modified accordingly. SECTION 9. This Decree shall take effect upon approval and shall continue to be effective until 31 December 1980. SECTION 105. Conditionally-Free Importations . The following articles shall be exempt from the payment of import duties upon compliance with the formalities prescribed in, or with, the regulations which shall be promulgated by the Commissioner of Customs with the approval of the Minister of Finance; Provided, That any article sold, bartered, hired or used for purposes other than that they were intended for without prior payment of the duty, tax or other charges which would have been due and payable at the time of entry if the article had been entered without the benefit of this section, shall be subject to forfeiture and the importation shall constitute a fraudulent practice against customs revenue punishable under Section Thirty-six hundred and two, as amended of this Code: Provided, further, That a sale pursuant to a judicial order or in liquidation of the estate of a deceased person shall not be subject to the preceding proviso, without prejudice to the payment of duties, taxes and other charges: Provided, finally, That the President may, upon recommendation of the Minister of Finance, suspend, disallow or completely withdraw, in whole or in part, any of the conditionally-free importation under this section: a. Aquatic products ( e.g. , fish, crustaceans, mollusks, marine animals, seaweeds, fish oil, roe), caught or gathered by fishing vessels of Philippine registry: Provided, That they are imported in such vessels or in crafts attached thereto: And provided, further, That they have not been landed in any foreign territory or, if so landed, they have been landed solely for transhipment without having been advanced in condition; b. Equipment for use in the salvage of vessels or aircraft, not available locally, upon identification and the giving of a bond in an amount equal to one and one-half times the ascertained duties, taxes and other charges thereon, conditioned for the exportation thereof or payment of the corresponding duties, taxes and other charges within six (6) months from the date of acceptance of the import entry: Provided, That the Collector of Customs may extend the time for exportation or payment of duties, taxes and other charges for a term not exceeding six (6) months from the expiration of the original period; AHSaTI c. Cost of repairs, excluding the value of the article used, made in foreign countries upon vessels or aircraft documented, registered or licensed in the Philippines, upon proof satisfactory to the Collector of Customs (1) that adequate facilities for such repairs are not afforded in the Philippines, or (2) that such vessels or aircraft, while in the regular course of her voyage or flight was compelled by stress of weather or other casualty to put into a foreign port to make such repairs in order to secure the safety, seaworthiness or airworthiness of the vessel or aircraft to enable her to reach her port of destination; d. Articles brought into the Philippines for repair, processing or reconditioning to be re-exported upon completion of the repair, processing or reconditioning: Provided, That the Collector of Customs shall require the giving of a bond in an amount equal to one and one-half times the ascertained duties, taxes and other charges thereon, conditioned for the exportation thereof or payment of the corresponding duties, taxes and other charges within six (6) months from the date of acceptance of the import entry; e. Medals, badges, cups and other small articles bestowed as trophies or prizes, or those received or accepted as honorary distinction; f. Personal and household effects belonging to residents of the Philippines returning from abroad including jewelry, precious stones and other articles of luxury which were formally declared and listed before departure and identified under oath before the Collector of Customs when exported from the Philippines by such returning residents upon their departure therefrom or during their stay abroad; personal and household effects including wearing apparel, articles of personal adornment (except luxury items), toilet articles, portable appliances and instruments and similar personal effects, excluding vehicles, watercraft, aircraft, and animals, purchased in foreign countries by residents of the Philippines which were necessary, appropriate and normally used for the comfort and convenience in their journey and during their stay abroad upon proof satisfactory to the Collector of Customs that same have been in their use abroad for more than six (6) months and accompanying them on their return, or arriving within a reasonable time which, barring unforeseen circumstances, in no case shall exceed ninety (90) days before or after the owners' return: Provided, That the personal and household effects shall neither be in commercial quantities nor intended for barter, sale, or hire and that the total dutiable value of which shall not exceed two thousand pesos (P2,000): Provided, further, That the returning resident has not previously received the benefit under this section within one year from and after the last exemption granted: Provided, furthermore , That a fifty (50%) per cent ad valorem duty across the board shall be levied and collected on the personal and household effects (except luxury items) in excess of two thousand pesos (P2,000): And provided, finally, That the personal and household effects (except luxury items) of a returning resident who has not stayed abroad for six (6) months shall be subject to fifty (50%) per cent ad valorem duty across the board, the total dutiable value of which does not exceed two thousand pesos (P2,000); any excess shall be subject to the corresponding duty provided in this Code; ISDCHA g. Personal and household effects and vehicles accompanying travelers, tourists, foreign consultants and experts hired by, and/or rendering service to, the government and their staff or personnel and families, accompanying or arriving within a reasonable time before or after their arrival in the Philippines, which are necessary and appropriate for the wear or use of such persons according to the nature of the journey, their comfort and convenience: Provided, That this exemption shall not apply to articles intended for other persons or for barter, sale or hire: Provided, further, That the Collector of Customs may, in his discretion, require either a written commitment or a bond in an amount equal to one and one-half times the ascertained duties, taxes and other charges upon articles classified under this sub-section, conditioned for the exportation thereof or payment of the corresponding duties, taxes and other charges within six (6) months from the date of acceptance of the import entry in the case of travelers and tourists; and in the case of foreign consultants and experts and their staff or personnel or families, within six (6) months after the expiration of their term or contract: And Provided, finally, That the Collector of Customs may extend the time for exportation or payment of duties, taxes and other charges for a term not exceeding six (6) months from the expiration of the original period; h. Professional instruments and implements, tools of trade, occupation or employment, wearing apparel, domestic animals, and personal and household effects belonging to persons coming to settle in the Philippines or Filipinos and/or their families and descendants who are now residents or citizens of other countries, such parties hereinafter referred to as Overseas Filipinos, in quantities and of the class suitable to the profession, rank or position of the persons importing them, for their own use and not for barter or sale, accompanying such persons, or arriving within a reasonable time, in the discretion of the Collector of Customs, before or after the arrival of their owners, which shall not be later than February 28, 1979 upon the production of evidence satisfactory to the Collector of Customs that such persons are actually coming to settle in the Philippines, that change of residence was bona fide and that the privilege of free entry was never granted to them before or that such person qualifies under the provisions of Letters of Instructions 105, 163 and 210, and that the articles are brought from their former place of abode, shall be exempt from the payment of customs duties and taxes: Provided, That vehicles, vessels, aircraft, machineries and other similar articles for use in manufacture, shall not be classified hereunder. AICEDc i. Articles used exclusively for public entertainment, and for display in public expositions, or for exhibition or competition for prizes, and devices for projecting pictures and parts and appurtenances thereof, upon identification, examination and appraisal and the giving of a bond in an amount equal to one and one-half times the ascertained duties, taxes and other charges thereon, conditioned for exportation thereof or payment of the corresponding duties, taxes and other charges within six (6) months from the date of acceptance of the import entry; Provided, That the Collector of Customs may extend the time for exportation or payment of duties, taxes and other charges for a term not exceeding six (6) months from the expiration of the original period; and technical and scientific films when imported by technical, cultural and scientific institutions, and not to be exhibited for profit: Provided, further, That if any of the said films is exhibited for profit, the proceeds therefrom shall be subject to confiscation, in addition to the penalty provided under Section Thirty-six hundred and ten as amended, of this Code; j. Articles brought by foreign film producers directly and exclusively used for making or recording motion picture films on location in the Philippines, upon their identification, examination and appraisal and the giving of a bond in an amount equal to one and one-half times the ascertained duties, taxes and other charges thereon, conditioned for exportation thereof or payment of the corresponding duties, taxes and other charges within six (6) months from the date of acceptance of the import entry, unless extended by the Collector of Customs for another six (6) months; Photographic and cinematographic films, undeveloped, exposed outside the Philippines by resident Filipino citizens or by producing companies of Philippine registry where the principal actors and artists employed for the production are Filipinos, upon affidavit by the importer and identification that such exposed films are the same films previously exported from the Philippines. As used in this paragraph, the terms "actors" and "artists" include the persons operating the photographic camera or other photographic and sound recording apparatus by which the film is made; cCSEaA k. Importations for the official use of foreign embassies, legations, and other agencies of foreign governments: Provided, That those foreign countries accord like privileges to corresponding agencies of the Philippines. Articles imported for the personal or family use of the members and attachs of foreign embassies, legations, consular officers and other representatives of foreign governments: Provided, That such privilege shall be accorded under special agreements between the Philippines and the countries which they represent: And Provided, further, That the privilege may be granted only upon specific instructions of the Minister of Finance in each instance which will be issued only upon request of the Ministry of Foreign Affairs; l. Imported articles donated to, or for the account of, any duly registered relief organization, not operated for profit, for free distribution among the needy, upon certification by the Ministry of Social Services and Development or the Ministry of Education and Culture, as the case may be; m. Containers, holders and other similar receptacles of any material including kraft paper bags for locally manufactured cement for export, including corrugated boxes for bananas, mangoes, pineapples and other fresh fruits for export, except other containers made of paper, paperboard and textile fabrics, which are of such character as to be readily identifiable and/or reusable for shipment or transportation of goods shall be delivered to the importer thereof upon identification, examination and appraisal and the giving of a bond in an amount equal to one and one-half times the ascertained duties, taxes and other charges within six (6) months from the date of acceptance of the import entry. n. Supplies which are necessary for the reasonable requirements of the vessel or aircraft in her voyage or flight outside the Philippines, including articles transferred from a bonded warehouse in any collection district to any vessel or aircraft engaged in foreign trade, for use or consumption of the passengers or its crew on board such vessel or aircraft as sea or air stores; or articles purchased abroad for sale on board a vessel or aircraft as saloon stores or air store supplies: Provided, That any surplus or excess of such vessel or aircraft supplies arriving from foreign ports or airports shall be dutiable; ESIcaC o. Articles and salvage from vessels recovered after a period of two (2) years from the date of filing the marine protest or the time when the vessel was wrecked or abandoned, or parts of a foreign vessel or her equipment, wrecked or abandoned in Philippine waters or elsewhere: Provided, That articles and salvage recovered within the said period of two (2) years shall be dutiable; p. Coffins or urns containing human remains, bones or ashes, used personal and household effects (not merchandise) of the deceased person, except vehicles, the value of which does not exceed ten thousand pesos (P10,000) upon identification as such; q. Samples of the kind, in such quantity and of such dimension or construction as to render them unsalable or of no appreciable commercial value; models not adapted for practical use; and samples of medicines, properly marked "sample-sale punishable by law", for the purpose of introducing a new article in the Philippine market and imported only once in a quantity sufficient for such purpose by a person duly registered and identified to be engaged in that trade: Provided, That importations under this subsection shall be previously authorized by the Minister of Finance: Provided, however, That importation of sample medicine shall be previously authorized by the Minister of Health that such samples are new medicines not available in the Philippines: Provided, finally, That samples not previously authorized and or properly marked in accordance with this section shall be levied the corresponding tariff duty. Commercial samples, except those that are not readily and easily identifiable ( e.g. , precious and semi-precious stones, cut or uncut, and jewelry set with precious or semi-precious stones), the value of any single importation of which does not exceed ten thousand pesos (P10,000) upon the giving of a bond in an amount equal to twice the ascertained duties, taxes and other charges thereon, conditioned for the exportation of said samples within six (6) months from the date of the acceptance of the import entry or in default thereof, the payment of the corresponding duties, taxes and other charges. If the value of any single consignment of such commercial samples exceeds ten thousand pesos (P10,000), the importer thereof may select any portion of same not exceeding in value ten thousand pesos (P10,000) for entry under the provisions of this subsection, and the excess of the consignment may be entered in bond, or for consumption, as the importer may elect; DHEaTS r. Animals (except race horses), and plants for scientific, experimental, propagation, botanical, breeding, zoological and national defense purposes: Provided, That no live trees, shoots, plants, moss, and bulbs, tubers and seeds for propagation purposes may be imported under this section, except by order of the Government or other duly authorized institutions: Provided, further, That the free entry of animals for breeding purposes shall be restricted to animals of recognized breed, duly registered in the book of record established for that breed, certified as such by the Bureau of Animal Industry: Provided, furthermore, That certificate of such record, and pedigree of such animal duly authenticated by the proper custodian of such book of record, shall be produced and submitted to the Collector of Customs, together with affidavit of the owner or importer, that such animal is the animal described in said certificate of record and pedigree: And Provided, finally, That the animals and plants are certified by the National Economic and Development Authority as necessary for economic development; s. Economic, technical, vocational, scientific, philosophical, historical, and cultural books and/or publications: Provided, That those which may have already been imported but pending release by the Bureau of Customs at the effectivity of this Decree may still enjoy the privilege herein provided upon certification by the Ministry of Education and Culture that such imported books and/or publications are for economic, technical, vocational, scientific, philosophical, historical or cultural purposes or that the same are educational, scientific or cultural materials covered by the International Agreement on Importation of Educational, Scientific and Cultural Materials signed by the President of the Philippines on August 2, 1952, or other agreements binding upon the Philippines. Educational, scientific and cultural materials covered by international agreements or commitments binding upon the Philippine Government so certified by the Ministry of Education and Culture. DaECST Bibles, missals, prayer books, Koran, Ahadith and other religious books of similar nature and extracts therefrom, hymnal and hymns for religious uses. t. Philippine articles previously exported from the Philippines and returned without having been advanced in value or improved in condition by any process of manufacture or other means, and upon which no drawback or bounty has been allowed, including instruments and implements, tools of trade, machinery and equipment, used abroad by Filipino citizens in the pursuit of their business, occupation or profession; and foreign articles previously imported when returned after having been exported and loaned for use temporarily abroad solely for exhibition, testing or experimentation, for scientific or educational purposes; and foreign containers previously imported which have been used in packing exported Philippine articles and returned empty if imported by or for the account of the person or institution who exported them from the Philippines and not for sale, barter or hire subject to identification: Provided, That any Philippine article falling under this subsection upon which drawback or bounty has been allowed shall, upon re-importation thereof, be subject to a duty under this subsection equal to the amount of such drawback or bounty; u. Aircraft, equipment and machinery, spare parts commissary and catering supplies, aviation gas, fuel and oil, whether crude or refined, and such other articles or supplies imported by and for the use of scheduled airlines operating under Congressional franchise: Provided, That such articles or supplies are not locally available in reasonable quantity, quality and price and are necessary or incidental for the proper operation of the schedule airline importing the same; v. Machineries, equipment, tools for production, plants to convert mineral ores into saleable form, spare parts, supplies, materials, accessories, explosives, chemicals, and transportation and communication facilities imported by and for the use of new mines and old mines which resume operations, when certified to as such by the Minister of Agriculture and Natural Resources upon the recommendation of the Director of Mines, for a period ending five (5) years from the first date of actual commercial production of saleable mineral products: Provided, That such articles are not locally available in reasonable quantity, quality and price and are necessary or incidental in the proper operation of the mine; and aircrafts imported by agro-industrial companies to be used by them in their agriculture and industrial operations or activities, spare parts and accessories thereof; CaHcET w. Spare parts of vessels or aircraft of foreign registry engaged in foreign trade when brought into the Philippines exclusively as replacements or for the emergency repair thereof, upon proof satisfactory to the Collector of Customs that such spare parts shall be utilized to secure the safety, sea-worthiness or air-worthiness of the vessel or aircraft, to enable it to continue its voyage or flight; x. Articles of easy identification exported from the Philippines for repair and subsequently re-imported upon proof satisfactory to the Collector of Customs that such article is not capable of being repaired locally: Provided, That the cost of the repairs made to any such article shall pay a rate of duty of thirty per cent ad valorem ; y. Trailer chassis when imported by shipping companies for their exclusive use in handling containerized cargo, upon posting a bond in an amount equal to one and one-half times the ascertained duties, taxes and other charges due thereon to cover a period of one year from the date of acceptance of the entry, which period for meritorious reasons may be extended by the Commissioner of Customs for another year, subject to the following conditions: 1. That they shall be properly identified and registered with the Land Transportation Commission; 2. That they shall be subject to customs supervision fee to be fixed by the Collector of Customs and subject to the approval of the Commissioner of Customs; 3. That they shall be deposited in the Customs zone when not in use; and 4. That upon the expiration of the period prescribed above, duties and taxes shall be paid, unless otherwise re-exported. The provisions of Sec. 105 of Presidential Decree No. 34, dated October 27, 1972, to the contrary nothwithstanding, any officer or employee of the Ministry of Foreign Affairs, including any attache, civil or military, or member of his staff assigned to a Philippine diplomatic mission abroad by his Ministry or any similar officer or employee assigned to a Philippine consular office abroad, or any personnel of the Reparations Mission in Tokyo, or AFP military personnel detailed with SEATO or any AFP military personnel accorded assimilated diplomatic rank on duty abroad who is returning from a regular assignment abroad, for reassignment to his Home office, or who dies, resigns, or is retired from the service, after the approval of this Decree, shall be exempt from the payment of all duties and taxes on his personal and household effects, including one motor car which must have been ordered or purchased prior to the receipt by the mission or consulate of his order of recall, and which must be registered in his name: Provided, however, That this exemption shall apply only to the value of the motor car and to the aggregate assessed value of said personal and household effects the latter not to exceed thirty per centum (30%) of the total amount received by such officer or employee in salary and allowances during his latest assignment abroad but not to exceed four years: Provided, further, That this exemption shall not be availed of oftener than once every four years: And, Provided, finally, That the officer or employee concerned must have served abroad for not less than two years. DIEAHc The provisions of general and special laws, including those granting franchises, to the contrary notwithstanding, there shall be no exemptions whatsoever from the payment of customs duties except those provided for in this Code; those granted to government agencies, instrumentalities or government-owned or controlled corporations with existing contracts, commitments, agreements, or obligations (requiring such exemption) with foreign countries; international institutions, associations or organizations entitled to exemption pursuant to agreements or special laws; and those that may be granted by the President upon prior recommendation of the National Economic and Development Authority in the interest of national economic development. SECTION 106. Drawbacks . (a) On Fuel Used for Propulsion of Vessels . On all fuel imported into the Philippines used for propulsion of vessels engaged in trade with foreign countries, or in the coastwise trade, a refund or tax credit shall be allowed not exceeding ninety-nine (99) per cent of the duty imposed by law upon such fuel, which shall be paid or credited under such rules and regulations as may be prescribed by the Commissioner of Customs with the approval of the Minister of Finance. (b) On Petroleum Oils and Oils Obtained from Bituminous Minerals, Crude Eventually Used for Generation of Electric Power and for the Manufacture of City Gas . On petroleum oils and oils obtained from bituminous materials, crude oils imported by non-electric utilities, sold directly or indirectly, in the same form or after processing, to electric utilities for the generation of electric power and for the manufacture of city gas, a refund or tax credit shall be allowed not exceeding fifty per cent (50%) of the duty imposed by law upon such oils, which shall be paid or credited under such rules and regulations as may be prescribed by the Commissioner of Customs with the approval of the Minister of Finance. (c) On Articles Made from Imported Materials . Upon exportation of articles manufactured or produced in the Philippines, including the packing, covering, putting up, marking or labeling thereof either in whole or in part of imported materials for which duties have been paid, refund or tax credit shall be allowed for the duties paid on the imported materials so used including the packing, covering, putting up, marking or labeling thereof, subject to the following conditions: CaTcSA 1. The actual use of the imported materials in the production or manufacture of the article exported with their quantity, value, and amount of duties paid thereon, having been established; 2. The duties refunded or credited shall not exceed ninety-nine (99) per cent of duties paid on the imported materials used; 3. There are no available locally produced or manufactured competitive substitutes for the imported materials used at the time of importation as certified by the National Economic and Development Authority; 4. The exportation shall be made within one (1) year after the importation of materials used and the claim for refund or the credit shall be filed within one (1) year from date of exportation; 5. When two or more products result from the use of the same imported materials, an apportionment shall be made on its equitable basis. (d) Payment of Partial Drawbacks . The Minister of Finance may, upon recommendation of the Commissioner of Customs, promulgate rules and regulations allowing partial payments of drawbacks under this section. (e) Payment of the Drawbacks . Claims for refund or tax credit eligible for such benefits shall be paid or granted by the Bureau of Customs to claimants within sixty (60) days after receipt of properly accomplished claims: Provided, That a registered enterprise under Republic Act Numbered Fifty-one hundred and eighty-six or Republic Act Numbered Sixty-one hundred and thirty-five which has previously enjoyed tax credit based on customs duties paid on imported raw materials and supplies, shall not be entitled to drawback under this section, with respect to the same importation subsequently processed and re-exported: Provided, further, That if as a result of the refund or tax credit by way of drawback of customs duties, there would necessarily result a corresponding refund or credit of internal revenue taxes on the same importation, the Collector of Customs shall likewise certify the same to the Commissioner of Customs who shall cause the said refund or tax credit of internal revenue taxes to be paid, refunded or credited in favor of the importer, with advice to the Commissioner of Internal Revenue. DIECTc TITLE II Administrative Provisions PART 1 Bases of Assessment of Duty SECTION 201. Basis of Dutiable Value . The dutiable value of an imported article subject to an ad valorem rate of duty shall be based on the home consumption value or price (excluding internal excise taxes) of same, like or similar articles, as bought and sold or offered for sale freely in the usual wholesale quantities in the ordinary course of trade, in the principal markets of the country from where exported on the date of exportation to the Philippines, or where there is none on such date, then on the home consumption value or price nearest to the date of exportation including the value of all containers, coverings and/or packings of any kind and all other costs, charges and expenses incident to placing the article in a condition ready for shipment to the Philippines, plus ten (10) per cent of such home consumption value or price. The home consumption value or price under this section shall be the value or price declared in the consular, commercial, trade or sales invoice. Where there exists a reasonable doubt as to the value or price of the imported article declared in the entry, the correct dutiable value of the article shall be ascertained from the reports of the Revenue Attach or Commercial Attach (Foreign Trade Promotion Attach), pursuant to Republic Act Numbered Fifty-four hundred and sixty-six or other Philippine diplomatic officers and from such other information that may be available to the Bureau of Customs. From the data thus gathered, the Commissioner of Customs shall ascertain and establish the home consumption values of articles exported to the Philippines and shall publish such lists of values from time to time. When the dutiable value provided for in the preceding paragraphs cannot be ascertained for failure of the importer to produce the documents mentioned in the second paragraph, or where there exists a reasonable doubt as to dutiable value of the imported article declared in the entry, it shall be the domestic wholesale selling price of such or similar article in Manila or other principal markets in the Philippines on the date the duty becomes payable on the article under appraisement, on the usual wholesale quantities and in the ordinary course of trade, minus HAICcD (a) Twenty (20) per cent thereof for expenses and profits; and (b) Duties and taxes paid thereon. SECTION 202. Bases of Dutiable Weight. On articles that are subject to specific rate of duty, based on weight, the duty shall be ascertained as follows: a. When articles are dutiable by the gross weight, the dutiable weight thereof shall be the weight of same, together with the weight of all containers, packages, holders and packing, of any kind, in which said articles are contained, held or packed at the time of importation. b. When articles are dutiable by the legal weight, the dutiable weight thereof shall be the weight of same, together with the weight of the immediate containers, holders and/or packing in which such articles are usually contained, held or packed at the time of importation and/or, when imported in retail packages, at the time of their sale to the public in usual retail quantities: Provided, That when articles are packed in single container, the weight of the latter shall be included in the legal weight. c. When articles are dutiable by the net weight, the dutiable weight thereof shall be only the actual weight of the articles at the time of importation, excluding the weight of the immediate and all other containers, holders or packing in which such articles are contained, held or packed. d. Articles affixed to cardboard, cards, paper, wood or similar common material shall be dutiable together with the weight of such holders. e. When a single package contains imported articles dutiable according to different weights, or to weight and value, the common exterior receptacles shall be prorated and the different proportions thereof treated in accordance with the provisions of this Code as to the dutiability or non-dutiability of such packing. IcTEaC SECTION 203. General Rules of Classification . The interpretation and application of the provisions of this Code relating to the classification of articles imported into the Philippines shall be governed by the following principles: RULE 1. The titles of schedules, chapters, and subschapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings or subheadings and any relative schedule or chapter notes and, provided, such headings, or sub-headings or notes do not otherwise require, according to the succeeding rules. RULE 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 imported, the incomplete or unfinished, articles 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), imported unassembled or disassembled. b Any reference in a heading or subheading to a material or substance shall include a reference to mixtures or combinations of that material or substance with other materials or substances. Any reference to articles of a given material or substance shall include a reference to articles consisting wholly or partly of such material or substance. The classification of articles consisting of more than one material or substance shall be according to the principles of Rule 3. RULE 3. When articles are prima facie , classifiable under two or more headings or subheadings, or imported in sets consisting of several articles, classification shall be effected as follows: a. The heading or subheading which provides the most specific description shall be preferred to any other heading or subheading providing a more general description. b. Mixtures and composite articles which consist of different materials or are made up of different components and which cannot be classified by reference to "3a" shall be classified as if they consisted of the material or component which gives the articles their essential character, insofar as this criterion is applicable. SACEca c. When articles cannot be classified by reference to "3a" or "3b" they shall be classified under the heading or subheading which provides the highest rate of duty. RULE 4. Articles not falling within any heading or subheading of this Code shall be classified under the heading or subheading appropriate to articles to which they are most akin. SECTION 204. Rate of Exchange . For the assessment and collection of import duty upon imported articles and for other purposes, the value and prices thereof quoted in foreign currency shall be converted into the currency of the Philippines at the current rate of exchange or value specified or published, from time to time, by the Central Bank of the Philippines. SECTION 205. Effective Date of Rates Import Duty. Imported articles shall be subject to the rate or rates of import duty existing at the time of entry, or withdrawal from warehouse, in the Philippines, for consumption. On and after the day when this Code shall go into effect, all articles previously imported, for which no entry has been made, and all articles previously entered without payment of duty and under bond for warehousing, transportation, or any other purpose, for which no permit of delivery to the importer or his agent has been issued, shall be subject to the rates of duty imposed by this Code and to no other duty, upon the entry, or withdrawal thereof from warehouse, for consumption. On articles abandoned or forefeited to, or seized by, the government, and then sold at public auction, the rates of duty and the tariff in force on the date of the auction shall apply: Provided, That duty based on the weight, volume and quantity of articles shall be levied and collected on the weight, volume and quantity at the time of their entry into the warehouse or the date of abandonment, forfeiture and/or seizure. SECTION 206. Entry, or Withdrawal from Warehouse, for Consumption . Imported articles shall be deemed "entered" in the Philippines for consumption when the specified entry form is properly filed and accepted, together with any related documents required by the provisions of this Code and/or regulations to be filed with such form at the time of entry, at the port or station by the customs official designated to receive such entry papers and any duties, taxes, fees and/or other lawful charges required to be paid at the time of making such entry have been paid or secured to be paid with the customs official designated to receive such monies, provided that the article has previously arrived within the limits of the port of entry. AaDSEC Imported articles shall be deemed "withdrawn" from warehouse in the Philippines for consumption when the specified form is properly filed and accepted, together with any related documents required by any provisions of this Code and/or regulations to be filed with such form at the time of withdrawal, by the customs official designated to receive the withdrawal entry and any duties, taxes, fees and/or other lawful charges required to be paid at the time of withdrawal have been deposited with the customs official designated to receive such payment. PART 2 Special Duties SECTION 301. Dumping Duty. a. Whenever the Minister of Finance (hereinafter called the "Minister") has reason to believe, from invoices or other documents or newspapers, magazines or information made available by any government agency or interested party, that a specific kind or class of foreign article, is being imported into, or sold or is likely to be sold in the Philippines, at a price less than its fair value, the importation or sale of which might injure, or retard the establishment of, or is likely to injure, an industry producing like goods in the Philippines, he shall so advise the Tariff Commission (hereinafter called the "Commission"), and shall instruct the Collector of Customs to require an anti-dumping bond of twice the dutiable value of the imported article coming from the specific country. b. The Commission, upon receipt of such advice from the Minister shall conduct an investigation to: 1. Verify if the kind or class of article in question is being imported into, or sold or is likely to be sold in, the Philippines at a price less than its fair value; 2. Determine if, as a result thereof, an industry producing like goods in the Philippines is being injured or is likely to be injured or is retarded from being established by reason of the importation or sale of that kind or class of article into the Philippines. Provided, That a finding that an article is being imported into the Philippines at a price less than its fair value shall be deemed prima facie proof of injury, or retarding the establishment of an industry producing like goods in the Philippines: And provided, further , That in determining whether the domestic industry has suffered or is being threatened with injury, the Commission shall determine whether the wholesale prices at which the domestic products are sold are reasonable, taking into account the cost of raw materials, labor, overhead, a fair return on investment and the overall efficiency of the industry; and aCTHDA 3. Ascertain the difference, if any, between the purchase price and the fair value of the article. The Commission shall submit its findings to the Minister within one month after the termination of the public hearing. c. The Minister shall, after receipt of the report of Commission, decide whether the article in question is being imported in violation of this section and shall give due notice of such decision and shall direct the Commissioner of Customs to cause the dumping duty, to be levied, collected and paid, as prescribed in this section, in addition to any other duties, taxes and charges imposed by law on such article, and on the articles of the same specific kind or class subsequently imported under similar circumstances coming from the specific country. d. The "Dumping duty" as provided for in subsection "c" hereof shall be equal to the difference between the actual purchase price and the fair value of the article as determined in the dumping decision. However, in cases of subsequent importations of same kind or class of article from the specific country named in the protest, the dumping duty shall be equal to the difference between the actual purchase price and the fair value actually existing at the time of importation as determined by the Tariff Commission from the supporting documents submitted or from other reliable sources. e. Pending investigation and final decision of the case, the article in question, and articles of the same specific kind or class subsequently imported under similar circumstances, shall be released to the owner, importer, consignee or agent upon the giving of a bond in an amount equal to twice the estimated dutiable value thereof. f. Any aggrieved party may appeal only the amount of the dumping duty to the Court of Tax Appeals in the same manner and within the same period provided for by law in the case of appeal from decision of the Commissioner of Customs. g. (1) The article, if it has not been previously released under bond as provided for in subsection "e" hereof, shall be released after payment by the party concerned of the corresponding dumping duty in addition to any ordinary duties, taxes, and charges, if any, or re-exported by the owner, importer, consignee or agent, at his option and expense, upon the filing of a bond in an amount equal to twice the estimated dutiable value of the article, conditioned upon presentation of landing certificate issued by a consular officer of the Philippines at the country of destination; or DICSaH (2) If the article has been previously released under bond, as provided in subsection "e" hereof, the party concerned shall be required to pay the corresponding dumping duty in addition to any ordinary duties, taxes and charges, if any. h. Any investigation to be conducted by the Commission under this section shall include a public hearing or hearings where the owner, importer, consignee or agent of the imported article, the local producers of a like article, other parties directly affected, and such other parties as in the judgment of the Commission are entitled to appear, shall be given an opportunity to be heard and to present evidence bearing on the subject matter. i. The established dumping duty shall be subject to adjustment based on the prevailing home consumption price or in the absence thereof, the cost of production. The Commission shall conduct quarterly examination and/or verification of the fair value to determine the necessity of adjustment. Should the Minister, upon receipt of the report of the Commission, find that there is a need for an adjustment he shall direct the Commissioner of Customs to effect the necessary adjustment in dumping duty. The Philippine Finance Attach or, in the absence thereof, the Commercial Attach or, in the absence thereof, the diplomatic officer and/or consular officer abroad shall be advised by the Minister of any article covered by dumping decision. The concerned Attach or the Officer shall submit quarterly report on home consumption prices, or in the absence thereof, the cost of production, of said articles to the Minister and the Commission, thru the department head. j. Whenever the Commission, on its own motion or upon application of any interested party, finds that any of the conditions which necessitated the imposition of the dumping duty has ceased to exist, it shall submit the necessary recommendation to the Minister for the discontinuance or modification of such dumping duty. Any decision or order made under this section by the Minister shall be published in the Official Gazette and/or in a newspaper of general circulation. aITECA k. Any dumping decision promulgated by the Minister shall be effective for a period of five years from the time of its promulgation except upon the representation of the interested party of the necessity to continue the implementation of said decision, in which case the Minister shall advise the Commission to conduct an investigation to determine whether the conditions in paragraph b- 1 and b- 2 still exist. The action for extension shall be brought before the Minister at least six (6) months before the expiration of the period. The findings of the Commission shall be submitted to the Minister at least three (3) months before the expiration of the period. All industries protected by any dumping decision for five years or more from the time of its promulgation may apply for extension to the Minister within six (6) months from effectivity of this decree. The decision shall be deemed terminated upon failure to file the application within the period so provided. ECcaDT l. The Minister and the Commission shall promulgate all rules and regulations necessary to carry out their respective functions under this section. SECTION 302. Countervailing Duty. a. Whenever any article is directly or indirectly granted any bounty, subsidy or subvention upon its production, manufacture or exportation in the country of origin and/or exportation, and, the importation of which has been determined by the Minister, after investigation and report of the Commission, there shall be levied a countervailing duty equal to the ascertained or estimated amount of such bounty, subsidy or subvention: Provided, That the exemption of any exported article from duty or tax imposed on like articles when destined for consumption in the country of origin and/or exportation, or the refunding of such duty or tax, shall not be deemed to constitute a grant of a bounty, subsidy or subvention within the meaning of this section: Provided, further, That should an article be allowed drawback by the country of origin and/or exportation, only the ascertained or estimated excess of the amount of the drawback over the total amount of the duties and/or internal taxes, if any, shall constitute a bounty, subsidy or subvention: Provided, finally, That petitions for imposition of countervailing duty shall be filed with the Minister of Finance. Upon finding of a prima facie case of bounty, subsidy or subvention enjoyed by the imported article, the Minister shall refer the case to the Tariff Commission for investigation and shall instruct the Commissioner of Customs to require the filing of countervailing bonds for importations entered during the pendency of countervailing proceedings. b. The Minister shall, after receipt of the reports of the Commission, decide whether the article in question is granted any bounty, subsidy or subvention and if so, fix the countervailing duty equal to the ascertained or estimated bounty, subsidy or subvention. He shall give due notice of his decision and shall direct the Commissioner of Customs to cause the countervailing duty to be levied, collected and paid in addition to any ordinary duties, taxes and charges imposed by law on such article and on articles of the same specific kind or class subsequently imported under similar circumstances; c. Pending investigation and final decision of the case, the article in question shall not be released from customs custody to the owner except upon the filing of a bond twice the amount of the dutiable value thereof; d. The article, if not previously released under bond as provided for in this section, shall be released after payment by the party concerned of the corresponding countervailing duty in addition to any ordinary duties, taxes and charges, if any, or re-exported upon the filing of a bond in an amount twice the estimated dutiable value of the article, conditioned upon the presentation of a landing certificate issued by a consular officer of the Philippines at the country of destination. If the article has been previously released under bond, the party concerned shall be required to pay the corresponding countervailing duty in addition to ordinary duties, taxes and other charges, if any; DTcASE e. Whenever the Commission, on its own motion or upon application of any interested party finds that the condition which necessitated the imposition of the countervailing duty has ceased to exist, it shall submit the necessary recommendations to the Minister for the discontinuance of the imposition of that duty. Any order made under this section by the Minister shall be published in the Official Gazette and/or in a newspaper of general circulation; f. Any countervailing decision rendered 5 years or more from the time of the promulgation of this decree shall be deemed terminated unless it can be shown by the parties concerned that there still exists a bounty, subsidy or subvention upon the production, manufacture or exportation of like goods in the Philippines; and g. The Minister and the Commission shall promulgate all rules and regulations necessary to carry out their respective functions under this section. SECTION 303. Marking of Imported Articles and Containers . a. Marking of Articles . Except as hereinafter provided, every article of foreign origin (or its container, as provided in subsection "b" hereof) imported into the Philippines shall be marked in any official language of the Philippines and in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or container) will permit in such manner as to indicate to an ultimate purchaser in the Philippines the name of the country of origin of the article. The Commissioner of Customs shall, with the approval of the department head, issue rules and regulations to (1) Determine the character of words and phrases or abbreviation thereof which shall be acceptable as indicating the country of origin and prescribe any reasonable method of marking, whether by printing, stenciling, stamping, branding, labeling or by any other reasonable method, and a conspicuous place on the article or container where the marking shall appear. TEAaDC (2) Require the addition of any other words or symbols which may be appropriate to prevent deception or mistake as to the origin of the article or as to the origin of any other article with which such imported article is usually combined subsequent to importation but before delivery to an ultimate purchaser; and (3) Authorize the exception of any article from the requirements of marking if (a) Such article is incapable of being marked; (b) Such article cannot be marked prior to shipment to the Philippines without injury; (c) Such article cannot be marked prior to shipment to the Philippines, except at an expense economically prohibitive of its importation; (d) The marking of a container of such article will reasonably indicate the origin of such article; (e) Such article is a crude substance; (f) Such article is imported for use by the importer and not intended for sale in its imported or any other form; (g) Such article is to be processed in the Philippines by the importer or for his account otherwise than for the purpose of concealing the origin of such article and in such manner that any mark contemplated by this section would necessarily be obliterated, destroyed or permanently concealed; (h) An ultimate purchaser, by reason of the character of such article or by reason of the circumstances of its importation must necessarily know the country of origin of such article even though it is not marked to indicate its origin; TEAaDC (i) Such article was produced more than twenty years prior to its importation into the Philippines; or (j) Such article cannot be marked after importation except at an expense which is economically prohibitive, and the failure to mark the article before importation was not due to any purpose of the importer, producer, seller or shipper to avoid compliance with this section. b. Marking of Containers . Whenever an article is excepted under subdivision (3) of subsection "a" of this section from the requirements of marking, the immediate container, if any, of such article, or such other container or containers of such article as may be prescribed by the Commissioner of Customs with the approval of the department head, shall be marked in such manner as to indicate to an ultimate purchaser in the Philippines the name of the country of origin of such article in any official language of the Philippines, subject to all provisions of this section, including the same exceptions as are applicable to articles under subdivision (3) of subsection "a". c. Marking Duty for Failure to Mark . If at the time of importation any article (or its container, as provided in subsection "b" hereof), is not marked in accordance with the requirements of this section, there shall be levied, collected and paid upon such article a marking duty of 5 per cent ad valorem , which shall be deemed to have accrued at the time of importation, except when such article is exported or destroyed under customs supervision and prior to the final liquidation of the corresponding entry. d. Delivery Withheld until Marked. No imported article held in customs custody for inspection, examination or appraisement shall be delivered until such article and/or its containers, whether released or not from customs custody, shall have been marked in accordance with the requirements of this section and until the amount of duty estimated to be payable under subsection "c" of this section shall have been deposited. Nothing in this section shall be construed as excepting any article or its container from the particular requirements of marking provided for in any provision of law. ESTaHC e. The failure or refusal of the owner or importer to mark the articles as herein required within a period of thirty days after due notice shall constitute as an act of abandonment of said articles and their disposition shall be governed by the provisions of this Code relative to abandonment of imported articles. SECTION 304. Discrimination by Foreign Countries . a. The President, when he finds that the public interest will be served thereby, shall by proclamation specify and declare new or additional duties in an amount not exceeding one hundred (100%) per cent ad valorem upon articles wholly or in part the growth or product of, or imported in a vessel of, any foreign country whenever he shall find as a fact that such country (1) Imposes, directly or indirectly, upon the disposition or transportation in transit through or re-exportation from such country of any article wholly or in part the growth or product of the Philippines, any unreasonable charge, exaction regulation or limitation which is not equally enforced upon the like articles of every foreign country; or (2) Discriminates in fact against the commerce of the Philippines, directly or indirectly, by law or administrative regulation or practice, by or in respect to any customs, tonnage, or port duty, fee, charge, exaction, classification, regulation, condition, restriction or prohibition, in such manner as to place the commerce of the Philippines at a disadvantage compared with the commerce of any foreign country. b. If at any time the President shall find it to be a fact that any foreign country has not only discriminated against the commerce of the Philippines, as aforesaid, but has, after the issuance of a proclamation as authorized in subsection "a" of this section, maintained or increased its said discrimination against the commerce of the Philippines, the President is hereby authorized, if he deems it consistent with the interests of the Philippines, to issue a further proclamation directing that such product of said country or such articles imported in its vessels as he shall deem consistent with the public interests, shall be excluded from importation into the Philippines. AaITCS c. Any proclamation issued by the President under this section shall, if he deems it consistent with the interests of the Philippines, extend to the whole of any foreign country or may be confined to any subdivision or subdivisions thereof; and the President shall, whenever he deems the public interests require, suspend, revoke, supplement or amend any such proclamation. d. All articles imported contrary to the provisions of this section shall be forfeited to the Government of the Philippines and shall be liable to be seized, prosecuted and condemned in like manner and under the same regulations, restrictions and provisions as may from time to time be established for the recovery, collection, distribution and remission of forfeiture to the government by the tariff and customs laws. Whenever the provision of this section shall be applicable to importation into the Philippines of articles wholly or in part the growth or product of any foreign country, they shall be applicable thereto, whether such articles are imported directly or indirectly. e. It shall be the duty of the Commission to ascertain and at all times to be informed whether any of the discriminations against the commerce of the Philippines enumerated in subsections "a" and "b" of this section are practiced by any country; and if and when such discriminatory acts are disclosed, it shall be the duty of the Commission to bring the matter to the attention of the President, together with recommendations. f. The Minister of Finance shall make such rules and regulations as are necessary for the execution of such proclamation as the President may issue in accordance with the provisions of this section. PART 3 Flexible Tariff SECTION 401. Flexible Clause . a. In the interest of national economy, general welfare and/or national security, and subject to the limitations herein prescribed, the President, upon recommendation of the National Economic and Development Authority (hereinafter referred to as NEDA), is hereby empowered: (1) to increase, reduce or remove existing protective rates of import duty (including any necessary change in classification). The existing rates may be increased or decreased but in no case shall the reduced rate of import duty be lower than the basic rate of ten (10) per cent ad valorem , nor shall the increased rate of import duty be higher than a maximum of one hundred (100) per cent ad valorem ; (2) to establish import quota or to ban imports of any commodity, as may be necessary; and (3) to impose an additional duty on all imports not exceeding ten (10) per cent ad valorem whenever necessary: Provided, That upon periodic investigations by the Tariff Commission and recommendation of the NEDA, the President may cause a gradual reduction of protection levels granted in Section One hundred and four of this Code, including those subsequently granted pursuant to this section. SEDIaH b. Before any recommendation is submitted to the President by the NEDA pursuant to the provisions of this section, except in the imposition of an additional duty not exceeding ten (10) per cent ad valorem , the Commission shall conduct an investigation in the course of which they shall hold public hearings wherein interested parties shall be afforded reasonable opportunity to be present, produce evidence and to be heard. The Commission shall also hear the views and recommendations of any government office, agency or instrumentality concerned. The Commission shall submit their findings and recommendations to the NEDA within thirty (30) days after the termination of the public hearings. c. The power of the President to increase or decrease rates of import duty within the limits fixed in subsection "a" shall include the authority to modify the form of duty. In modifying the form of duty, the corresponding ad valorem or specific equivalents of the duty with respect to imports from the principal competing foreign country for the most recent representative period shall be used as bases. d. The Commissioner of Customs shall regularly furnish the Commission a copy of all customs import entries as filed in the Bureau of Customs. The Commission or its duly authorized representatives shall have access to, and the right to copy all liquidated customs import entries and other documents appended thereto as finally filed in the Commission on Audit. e. The NEDA shall promulgate rules and regulations necessary to carry out the provisions of this section. f. Any Order issued by the President pursuant to the provisions of this section shall take effect thirty (30) days after promulgation, except in the imposition of additional duty not exceeding ten (10) per cent ad valorem which shall take effect at the discretion of the President. SECTION 402. Promotion of Foreign Trade . a. For the purpose of expanding foreign markets for Philippine products as a means of assistance in the economic development of the country, in overcoming domestic unemployment, in increasing the purchasing power of the Philippine peso, and in establishing and maintaining better relations between the Philippines and other countries, the President, is authorized from time to time: (1) To enter into trade agreements with foreign governments or instrumentalities thereof; and (2) To modify import duties (including any necessary change in classification) and other import restrictions, as are required or appropriate to carry out and promote foreign trade with other countries: Provided, however, That in modifying import duties or fixing import quota the requirements prescribed in subsection "a" of Section 401 shall be observed: Provided, further, That any modification of import duties and any fixing of import quotas made pursuant to the agreement on ASEAN Preferential Trading Arrangements ratified on August 1, 1977 shall not be subject to the limitations of the aforesaid subsection "a" of Section 401. aIcDCA b. The duties and other import restrictions as modified in subsection "a" above, shall apply to articles which are the growth, produce or manufacture of the specific country, whether imported directly or indirectly, with which the Philippines has entered into a trade agreement: Provided, That the President may suspend the application of any concession to articles which are the growth, produce or manufacture of such country because of acts (including the operations of international cartels) or policies which in his opinion tend to defeat the purposes set in this section; and the duties and other import restrictions as negotiated shall be in force and effect from and after such time as specified in the Order. c. Nothing in this section shall be construed to give any authority to cancel or reduce in any manner any of the indebtedness of any foreign country to the Philippines or any claim of the Philippines against any foreign country. d. Before any trade agreement is concluded with any foreign government or instrumentality thereof, reasonable public notice of the intention to negotiate an agreement with such government or instrumentality shall be given in order that any interested person may have an opportunity to present his views to the Commission which shall seek information and advice from the Ministry of Agriculture, Ministry of Natural Resources, the Ministry of Trade, Ministry of Tourism, the Central Bank of the Philippines, the Ministry of Foreign Affairs, the Board of Investments and from such other sources as it may deem appropriate. e. (1) In advising the President, as a result of the trade agreement entered into, the Commission shall determine whether the domestic industry has suffered or is being threatened with injury and whether the wholesale prices at which the domestic products are sold are reasonable, taking into account the cost of raw materials, labor, overhead, a fair return on investment, and the overall efficiency of the industry. (2) The NEDA shall evaluate the report of the Commission and submit recommendations to the President. (3) Upon receipt of the report of the findings and recommendations of the NEDA, the President may prescribe such adjustments in the rates of import duties, withdraw, modify or suspend, in whole or in part, any concession under any trade agreement, establish import quota, or institute such other import restrictions as the NEDA recommends to be necessary in order to fully protect domestic industry and the consumers, subject to the condition that the wholesale prices of the domestic products concerned shall be reduced to, or maintained at, the level recommended by the NEDA unless for good cause shown, an increase thereof, as recommended by the NEDA, is authorized by the President. Should increases be made without such authority, the NEDA shall immediately notify the President, who shall allow the importation of competing products in such quantities as to protect the public from the unauthorized increase in wholesale prices. CTAIDE f. This section shall not prevent the effectivity of any executive agreement or any future preferential trade agreement with any foreign country. g. The NEDA and the Commission are authorized to promulgate such reasonable procedure, rules and regulations as they may deem necessary to execute their respective functions under this section. PART 4 Tariff Commission SECTION 501. Chief Officials of the Tariff Commission . The Officials of the Tariff Commission shall be the Chairman and two (2) Member Commissioners to be appointed by the President of the Philippines. SECTION 502. Qualifications . No person shall be eligible for appointment as Chairman and Tariff Commissioners unless they are natural-born citizens of the Philippines, of good moral character and proven integrity, and who by experience and academic training are possessed of qualifications requisite for developing expert knowledge of tariff problems. They shall not, during their tenure in office, engage in the practice of any profession, or intervene directly or indirectly in the management or control of any private enterprise which may, in any way, be affected by the functions of their office nor shall be, directly or indirectly, financially interested in any contract with Government, or any subdivision or instrumentality thereof. SECTION 503. Appointment and Compensation of Officials and Employees . All employees of the Commission shall be appointed by the Chairman in accordance with the Civil Service Law except the Private Secretaries to the Chairman, Commissioners and Executive Director. The Tariff Commission shall be reorganized in accordance with the requirements of its reorganized functions and responsibilities. The Chairman of the Commission, subject to the approval of the Director General of the National Economic and Development Authority, shall determine the new positions-designations and salary scales of the officials and employees of the Commission by taking into account the degree of responsibility of each position: Provided, That the Office of Compensation and Position Classification shall be furnished a copy of the new plantilla of positions incorporating the new designations to be automatically included in its manual of positions: Provided, further, That the reorganization shall not in any way affect whatever benefits the officials and employees of the Commission are allowed under existing law and/or authority. EAcCHI SECTION 504. Official Seal. The Commission is authorized to adopt an official seal. SECTION 505. Functions of the Commission . The Commission shall investigate (a) the administration of, and the fiscal and industrial effects of, the tariff and customs laws of this country now in force or which may hereafter be enacted; (b) the relations between the rates of duty on raw materials and the finished or partly finished products; (c) the effects of ad valorem and specific duties and of compound specific and ad valorem duties; (d) all questions relative to the arrangement of schedules and classification of articles in the several schedules of the tariff law; (e) the tariff relations between the Philippines and foreign countries, commercial treaties, preferential provisions, economic alliances, the effect of export bounties and preferential transportation rates; (f) the volume of importation compared with domestic production and consumption; (g) conditions, causes, and effects relating to competition of foreign industries with those of the Philippines, including dumping and cost of production; (h) in general, to investigate the operation of customs and tariff laws, including their relation to the national revenues, their effect upon the industries and labor of the country, and to submit reports of its investigations as hereinafter provided; and cDTACE (i) the nature and composition of, and the classification of, articles according to tariff commodity classification and heading number for customs revenue and other related purposes which shall be furnished to NEDA, Board of Investments, Central Bank of the Philippines, and Minister of Finance. SECTION 506. Assistance to the President and Batasang Pambansa . In order that the President and the Batasan may secure information and assistance, it shall be the duty of the Commission to (a) Ascertain conversion costs and costs of production in the principal growing, producing or manufacturing centers of the Philippines, whenever practicable; (b) Ascertain conversion costs and costs of production in the principal growing, producing or manufacturing centers of foreign countries of articles imported into the Philippines whenever such conversion costs or costs of production are necessary for comparison with those in the Philippines; (c) Select and describe representative articles imported into the Philippines similar to, or comparable with, those locally produced; select and describe articles of the Philippines similar to, or comparable with, such imported article; and obtain and file samples of articles so selected whenever advisable; (d) Ascertain import costs of such representative articles so selected; (e) Ascertain the grower's, producer's or manufacturer's selling prices in the principal growing, producing or manufacturing centers of the Philippines of the articles of the Philippines so selected; (f) Ascertain all other facts which will show the differences in, or which affect competition between, articles of the Philippines and those imported in the principal markets of the Philippines. CcAESI (g) Ascertain conversion costs and costs of production including effects of tariff modifications or import restrictions on prices in the principal growing, producing or manufacturing centers of the Philippines, whenever practicable; and (h) Submit annual reports of these to the President of the Philippines, copy of which shall be furnished to the NEDA, Central Bank of the Philippines, Ministry of Finance and the Board of Investments. SECTION 507. Reports of the Commission . The Commission shall place at the disposal of the President and any member of the Batasang Pambansa or each member thereof all information at its command; shall make such investigation and report as may be required by the President and the Batasang Pambansa and shall report to the President and Batasan on the first Monday of December of each year hereafter a statement of methods adopted and a summary of all reports made during the year. SECTION 508. Access to Documents and Assistance to the Commission . The Commission or its duly authorized representative shall have access to any document, paper or record, pertinent to the subject matter under investigation, in the possession of any person, firm, co-partnership, corporation or association engaged in the production, importation or distribution of any article under investigation, and shall have power to summon witnesses, take testimony, administer oaths, and to issue subpoena duces tecum requiring the production of books, papers or documents relating to the matter under investigation. The Commission may also request the views, recommendations and/or assistance of any government office, agency or instrumentality, and such office, agency or instrumentality shall cooperate fully with the Commission. SECTION 509. Sworn Statements . The Commission may order the taking of sworn statements at any stage of any proceeding or investigation before it. Such sworn statements may be taken before any person having power to administer oaths. cEAHSC SECTION 510. Verified Statements . The Commission is authorized to require any importer, grower, producer, manufacturer or seller to file with the Commission a statement, under oath, giving his selling prices in the Philippines of any article imported, grown, produced, fabricated or manufactured by him. SECTION 511. Rules and Regulations of the Commission . The Commission shall adopt and promulgate such rules and regulations as may be necessary to carry out the provisions of this Code. SECTION 512. Appropriation . In addition to its current appropriation the amount of Six Hundred Thousand Pesos is hereby appropriated to carry out the purpose of sections five hundred one and five hundred three of this Code. TITLE III Export Tariff and Premium Duty SECTION 514. Export Products Subject to Duty and Rates . There shall be levied, assessed and collected an export duty on the gross F.O.B. value at the time of shipment based on the prevailing rate of exchange, of the following products in accordance with the schedule specified in the column Export Duty. In addition to the export duties, herein referred to as basic rate, there shall be levied, assessed and collected a premium duty on the difference between the current price as established by the Bureau of Customs and the base price of the products in accordance with schedule specified under the column Premium Duty: Provided That, should the current price of any export product be below the established base price, then only the basic rate shall be applied: Provided, further, That, initially, the base price upon which the premium duty shall be levied shall be eighty per centum (80%) of the F.O.B. value of the exports established by the Bureau of Customs for February 1974. The National Economic and Development Authority shall, from time to time, review and establish such base prices taking into account, among others, the cost conditions in various industries. Export Products Export Premium Duty Duty Mineral Products (1) Metallic ores and concentrates Iron 4% 20% Chromite 4% 20% (2) Mineral Fuel (a) Bunker Fuel Oil 4% (b) Petroleum Pitch 4% Plant and Vegetable Products: (1) Abaca Stripped hemp, unmanufactured 4% (2) Bananas 4% (3) Coconut (a) Copra 6% 30% (b) Coconut Oil 4% 20% (c) Copra meal or cake 4% 20% (d) Dessicated coconut 4% 20% (4) Pineapple (a) Pineapple sliced or crushed 4% (b) Pineapple juice or juice concentrate 4% (5) Sugar and Sugar Products (a) Centrifugal Sugar 6% 20% (b) Molasses 4% 20% (6) Tobacco (a) Tobacco leaf 4% (b) Scrap tobacco 4% Animal Products: (1) Shrimps and prawns 4% For purposes of computing the duty, the cost of packaging and crating materials shall be deductible from the export value, provided such materials are domestically manufactured using a substantial portion of local raw materials, as determined by the Board of Investments. DSEaHT SECTION 515. Flexible Clause . The President, upon recommendation of the National Economic and Development Authority, may subject any of the above products to higher or lower rates of duty provided in this Title, include additional products, exclude or exempt any product from this Title, or additionally subject any product to an export quota. In the exercise of this authority the President shall take into account: (1) the policy of encouraging domestic processing; (2) the prevailing prices of export products in the world market; (3) the advantages obtained by export products from international agreements to which the Philippines is a signatory; (4) the preferential treatment granted to our export products by foreign governments; and (5) the need to meet domestic consumption requirements. SECTION 516. Assessment and Collection of the Duty. The duty shall be assessed by the Bureau of Customs and collected by the Bureau thru authorized agent banks of the Central Bank not later than 30 days from date of shipment. SECTION 517. Deficiency and Surcharges . In case the duty is not fully paid at the time specified hereof, the deficiency shall be increased by an amount equivalent to twenty-five per centum thereof, the total to be collected in the same manner as the duty. Where the deficiency is the result of false or fraudulent statements or representations attributable to the exporter, the surcharge shall be fifty per centum . SECTION 518. Allotment and Disposition of the Proceeds . The proceeds of this duty shall accrue to the General Fund and shall be allotted for development projects; except that one per centum (1%) annually shall be set aside for the Export Assistance Fund to be administered by the Board of Investments and expended in accordance with the General Appropriation Act to finance export promotion projects; however, thirty per cent of this 1% shall accrue to the Bureau of Customs which shall constitute as its intelligence fund to be disbursed by the Commissioner of Customs in the implementation of this Title, such as but not limited to the purchase of equipment, hiring of personnel if necessary and for such other operational expenses in the promotion of the export industry. AcHSEa SECTION 519. Rules and Regulations . The Commissioner of Customs shall promulgate the rules and regulations necessary for the implementation of this Title, subject to the approval of the Minister of Finance. BOOK II Customs Law TITLE I The Bureau of Customs PART I Organization, Function and Jurisdiction of the Bureau SECTION 601. Chief Officials of the Bureau of Customs. The Bureau of Customs shall have one chief and two assistant chiefs, to be known respectively as the Commissioner of Customs (hereinafter known as the Commissioner) and Deputy Commissioners of Customs, who shall each receive an annual compensation in accordance with the rates prescribed by existing law. The Commissioner and the Deputy Commissioners of Customs shall be appointed by the President of the Philippines. aHICDc In case of temporary or permanent vacancy, one of the Deputy Commissioners shall be designated by the Minister of Finance to act as Commissioner of Customs, until the incumbent Commissioner reassumes his duties or the position is filled by permanent appointment. SECTION 602. Functions of the Bureau. The general duties, powers and jurisdiction of the bureau shall include: a. The assessment and collection of the lawful revenues from imported articles and all other dues, fees, charges, fines and penalties accruing under the tariff and customs laws; b. The prevention and suppression of smuggling and other frauds upon the customs; c. The supervision and control over the entrance and clearance of vessels and aircraft engaged in foreign commerce; d. The enforcement of the tariff and customs laws and all other laws, rules and regulations relating to the tariff and customs administration; e. The supervision and control over the handling of foreign mails arriving in the Philippines, for the purpose of the collection of the lawful duty on dutiable articles thus imported and the prevention of smuggling through the medium of such mails; f. Supervise and control all import and export cargoes, landed or stored in piers, airports, terminal facilities, including container yards and freight stations, for the protection of government revenue; g. Exercise, exclusive original jurisdiction over seizure and forfeiture cases under the tariff and customs laws. STcEIC SECTION 603. Territorial Jurisdiction. For the due and effective exercise of the powers conferred by law and to the extent requisite therefor, said Bureau shall have the right of supervision and police authority over all seas within the jurisdiction of the Philippines and over all coasts, ports, airports, harbors, bays, rivers and inland waters whether navigable or not from the sea. When a vessel becomes subject to seizure by reason of an act done in Philippine waters in violation of the tariff and customs laws, a pursuit of such vessel began within the jurisdictional waters may continue beyond the maritime zone, and the vessel may be seized on the high seas. Imported articles which may be subject to seizure for violation of the tariff and customs laws may be pursued in their transportation in the Philippines by land, water or air and such jurisdiction exerted over them at any place therein as may be necessary for the due enforcement of the law. SECTION 604. Jurisdiction over Premises Used for Customs Purposes. The Bureau of Customs shall, for customs purposes, have exclusive control, direction and management of custom-houses, warehouses, offices, wharves, and other premises in the respective ports of entry, in all cases without prejudice to the general police powers of the city or municipality and the Philippine Coast Guard in the exercise of its functions wherein such premises are situated. SECTION 605. Enforcement of Port Regulation of Bureau of Quarantine. Customs officials and employees shall cooperate with the quarantine authorities in the enforcement of the port quarantine regulations promulgated by the Bureau of Quarantine and shall give effect to the same in so far as they are connected with matters of shipping and navigation. SECTION 606. Power of the President to Subject Premises to Jurisdiction of Bureau of Customs. When any public wharf, landing place, street or land, not previously under the jurisdiction of the Bureau of Customs, in any port of entry, is necessary or desirable for any proper customs purpose, the President of the Philippines may, by executive order, declare such premises to be under the jurisdiction of the Bureau of Customs, and thereafter the authority of such Bureau in respect thereto shall be fully effective. cDCaTS SECTION 607. Annual Report of Commissioner. The annual report of the Commissioner to the President shall, among other things, contain a compilation of the (a) quantity and value of the articles imported into the Philippines and the corresponding amount of customs duties, taxes and other charges assessed and collected on imported articles itemized in accordance with the tariff headings and subheadings as appearing in the liquidated customs entries provided for in this Code, (b) percentage collection of the peso value of imports, (c) quantity and value of conditionally-free importations, (d) customs valuation over and above letters of credit opened, (e) quantity and value of tax-free imports, and (f) the quantity and value of articles exported from the Philippines as well as the taxes and other charges assessed and collected on them for the preceding year. Copies of such annual report shall be furnished regularly to the Ministry of Finance, Tariff Commission, NEDA, Central Bank of the Philippines, Board of Investments, Ministry of the Budget, and other economic agencies of the government, on or before December 30, of each year. For a more scientific preparation of the annual report, the Commissioner shall cause the computerization of the data contained in the liquidated entries filed with the Bureau of Customs. SECTION 608. Commissioner to Make Rules and Regulations. The Commissioner shall, subject to the approval of the Minister of Finance, promulgate all rules and regulations necessary to enforce the provisions of this Code. He shall also cause the preparation and publication of a customs manual covering up-to-date rules and regulations and decisions of the Bureau of Customs. The manual shall be published and made available to the public at least once every quarter within the first month after the end of every quarter. The Minister of Finance and/or the Commissioner of Customs shall furnish the Central Bank of the Philippines, Board of Investments, the NEDA and the Tariff Commission with at least three copies each of every department order, administrative order, memorandum circulars and such rules and regulations which are promulgated from time to time for the purpose of implementing the provisions of the Code. HAaECD SECTION 609. Commissioner to Furnish Copies of Collector's Liquidated Duplicates. The Commissioner shall regularly furnish the NEDA, the Central Bank of the Philippines, the Tariff Commission a copy each of all customs import entries as filed with the Bureau of Customs. The Tariff Commission or its duly authorized agents shall have access to and the right to copy all the customs liquidated import entries and other documents appended thereto as finally filed in the Commission on Audit. PART 2 Collection Districts and Port of Entry SECTION 701. Collection Districts and Ports of Entry Thereof. For administrative purposes, the Philippines shall be divided into as many collection districts as necessary, the respective limits of which may be changed from time to time by the Commissioner of Customs upon approval of the Minister of Finance. The principal ports of entry for the respective collection districts shall be Manila, Manila International Airport, Cebu, Iloilo, Davao, Tacloban, Zamboanga, Cagayan de Oro, Surigao, Legaspi, Batangas and San Fernando. SECTION 702. Power of the President to Open and Close any Port. The President may open or close any port of entry upon recommendation of the Commissioner and the Minister of Finance. When a port of entry is closed, its existing personnel shall be reassigned to other duties by the Commissioner subject to the approval of the Minister of Finance. SECTION 703. Assignment of Customs Officers and Employees to Other Duties . The Commissioner of Customs may, with the approval of the Minister of Finance, assign any employee of the Bureau of Customs to any port, service, division or office within the Bureau or assign him duties as the best interest of the service may require, in accordance with the staffing pattern or organizational set-up as may be prescribed by the Commissioner of Customs with the approval of the Minister of Finance: Provided, That such assignment shall not affect the tenure of office of the employee nor result in the change of status, demotion in rank and/or deduction in salary. aEAIDH SECTION 704. Seal of Collector of Customs. In the office of the Collector of a collection district there shall be kept a seal of such design as the Commissioner shall prescribe, with the approval of the Minister of Finance with which shall be sealed all documents and records requiring authentication in such office. SECTION 705. Authority of Deputy Collectors of Customs . The deputy collector at a principal port of entry may, in the name of the District Collector and subject to his supervision and control, perform any particular act which might be done by the District Collector himself; at subports, a deputy collector may, in his own name, exercise the general powers of a collector, subject to the supervision and control of the Collector of the subport. SECTION 706. Appointment of Special Deputies with Limited Powers. Collectors may, with the approval of the Commissioner, appoint from their force such number of special deputies as may be necessary for the proper conduct of the public business, with authority to sign such documents and perform such service as may be specified in writing. SECTION 707. Succession of Deputy Collector to Position of Acting Collector . In the absence or disability of a Collector at any port or in case of a vacancy in his office, the temporary discharge of his duties shall devolve upon the deputy collector of the port. Where no deputy collector is available, an official to serve in such contingency may be designated in writing by the Collector from his own force. The Collector making such designation shall report the same without delay to the Commissioner and the Chairman, Commission on Audit, forwarding to them the signature of the person so designated. SECTION 708. Designation of Official as Customs Inspector . At a coastwise port where no customs official or employee is regularly stationed, the Commissioner may designate any national, provincial or municipal official of the port to act as an inspector of customs for the purpose of enforcing the laws and regulations of the Bureau of Customs in the particular port; but all such designations shall be made with the consent of the proper Ministry head of the official so designated. EDSAac SECTION 709. Authority of Collector to Remit Duties. A Collector shall have discretionary authority to remit the assessment and collection of customs duties, taxes and other charges when the aggregate amount of such duties, taxes and other charges is less than ten pesos, and he may dispense with the seizure of articles of less than ten pesos in value except in cases of prohibited importations or the habitual or intentional violation of the tariff and customs laws. SECTION 710. Records to be kept by Customs Officials. District Collectors, deputy collectors, and other customs officials acting in such capacities are required to keep true, correct and permanent records of their official transactions, to submit the same to the inspection of authorized officials at all times, and to turn over all records and official papers to their successors or other authorized officials. SECTION 711. Port Regulations . A Collector may prescribe local administrative regulation, not inconsistent with law or the general bureau regulations, for the government of his port or district, the same to be effective upon approval by the Commissioner. SECTION 712. Reports of Collector to Commissioner. A Collector shall immediately make report to the Commissioner concerning prospective or newly begun litigation in his district touching matters relating to the customs service; and he shall, in such form and detail as shall be required by the Commissioner make regular monthly reports of all transactions in his port and district. TITLE II Coastwise Trade SECTION 906. Requirement of Manifest in Coastwise Trade. Manifests shall be required for cargo and passengers transported from one place or port in the Philippines to another only when one or both of such places is a port of entry. SECTION 907. Manifest Required Upon Departure from Port of Entry. Prior to departure from a port of entry, the master of a vessel licensed for the coastwise trade shall make out and subscribe duplicate manifests of the whole of the cargo and all of the passengers taken on board such vessels, specifying in the cargo manifests the marks and numbers of packages, the port of destination and names of the consignees, together with such further information as may be required and in the passenger manifests the name, sex, age, residence, port of embarkation, and destination of all passengers, together with such further information as may be required. He shall deliver such manifests to the Collector of Customs or other customs officials duly authorized, before whom he shall swear to the best of his knowledge and belief, in respect to the cargo manifests, that the goods therein described, if foreign, were imported legally and that the duties, taxes and other charges thereon have been paid or secured to be paid, and with respect to the passenger manifests, that the information therein contained is true and correct as to all passengers taken on board. Thereupon, the said Collector of Customs or customs official, shall certify the same on the manifest, the original of which he shall return to the master with a permit specifying thereon, generally, the landing on board such vessel and authorizing him to proceed to his port of destination retaining the duplicates. DIEAHc SECTION 908. Manifests Required Prior to Unlading at Port of Entry. Upon arrival at a port of entry of a vessel engaged in the coastwise trade and prior to the unlading of any part of the cargo, the master shall deliver to the Collector or other proper customs official complete manifests of all the cargo and passengers brought into said port, together with the clearance manifests of cargo and passengers for said port granted at any port or ports of entry from which said vessel may have cleared during the voyage. SECTION 909. Departure of Vessel Upon Detailed Manifest. The owner, agents or consignees of vessels are required to present the proper detailed manifest before departure of the vessel: Provided, however, That the Commissioner of Customs may by regulation permit a vessel to depart coastwise from a port of entry upon the filing of a general manifest by the master thereof. TITLE III Vessels and Aircrafts in Foreign Trade PART 1 Entrance and Clearance of Vessels SECTION 1001. Ports Open to Vessels Engaged in Foreign Trade Duty of Vessel to Make Entry. Vessels engaged in the foreign trade shall touch at ports of entry only, except as otherwise specially allowed; and every such vessel arriving within a customs collection district of the Philippines from a foreign port shall make entry at the port of entry for such district and shall be subject to the authority of the Collector of the port while within his jurisdiction. The master of any war vessel employed by any foreign government shall not be required to report and enter on arrival in the Philippines, unless engaged in the transportation of articles in the way of trade. SECTION 1002. Control of Customs Official over Boarding or Leaving of Incoming Vessel and over Other Vessels Approaching the Former. Upon the arrival in port of any vessel engaged in foreign trade, it shall be unlawful for any person (except the pilot, consul, quarantine officials, customs officials or other duly authorized persons) to board or leave the vessel without the permission of the customs official in charge; and it shall likewise be unlawful for any tugboat, rowboat or other craft to go along side and take any person aboard such vessel or take any person therefrom, except as aforesaid, or loiter near or along side such vessel. Unauthorized tugboats, and other vessels shall keep away from such vessel engaged in foreign trade at a distance of not less than fifty meters. ASTcEa SECTION 1003. Quarantine Certificate for Incoming Vessel . Entry of a vessel from a foreign port or place outside of the Philippines shall not be permitted until it has obtained a quarantine certificate issued by the Bureau of Quarantine. SECTION 1004. Documents to be Produced by Master Upon Entry of Vessel. For the purpose of making entry of a vessel engaged in foreign trade, the master thereof shall present the following documents, duly certified by him, to the customs boarding officials: a. The original manifest of all cargo destined for the port, to be returned with the indorsement of the boarding officials; b. Three copies of the same manifest, one of which, upon certification by the boarding official as to the correctness of the copy, shall be returned to the master; c. A copy of the cargo storage plan; d. Two copies of store list; e. One copy of passenger list; f. One copy of the crew list; g. The original of all through cargo manifests, for deposit, while in port, with customs official in charge of the vessel; h. A passenger manifest of all aliens, in conformity with the requirements of the immigration laws in force in the Philippines; i. One copy of original duplicate of bills of lading fully accomplished; j. The shipping articles and register of the vessel of Philippine registry. DcTaEH SECTION 1005. Manifest Required of Vessel from Foreign Port. Every vessel from a foreign port must have on board a complete manifest of all her cargo. All of the cargo intended to be landed at a port in the Philippines must be described in separate manifests for each port of call therein. Each manifest shall include the port of departure and the port of delivery with the marks, numbers, quantity and description of the packages and the names of the consignees thereof. Every vessel from a foreign port must have a board complete manifests of passengers and their baggage, in the prescribed form, setting forth their destination and all particulars required by the immigration laws, and every such vessel shall have prepared for presentation to the proper customs official upon arrival in ports of the Philippines a complete list of all sea stores then on board. If the vessel does not carry cargo or passengers the manifests must show that no cargo or passenger, as the case may be, is carried from the port of departure to the port of destination in the Philippines. A cargo manifest shall in no case be changed or altered after entry of the vessel, except by means of an amendment by the master, consignee or agent thereof, under oath, and attached to the original manifest: Provided, however, That after the invoice and/or entry covering an importation have been received and recorded in the office of the appraiser, no amendment of the manifest shall be allowed, except when it is obvious that a clerical error or any other discrepancy has been committed in the preparation of the manifest, without any fraudulent intent, discovery of which would not have been made until after examination of the importation has been completed. SECTION 1006. Translation of Manifest. The cargo manifest and each copy thereof shall be accompanied by a translation into the official language of the Philippines, if originally written in another language. SECTION 1007. Manifests for Commission on Audit and Collector . Papers to be Deposited with Consul. Immediately after the arrival of a vessel from a foreign port, the master shall deliver or mail to the Chairman, Commission on Audit, Manila, a copy of the cargo manifest properly indorsed by the boarding officer, and the master shall immediately present to the Collector the original copy of the cargo manifest properly indorsed by the boarding officer, and, for inspection, the ship's register or other documents in lieu thereof, together with the clearance and other papers granted to the vessel at the port of departure for the Philippines. TaDSCA SECTION 1008. Transit Cargo. When transit cargo from a foreign port or other local ports is forwarded from the port of importation, separate manifest, in triplicate, shall be presented by each carrier. SECTION 1009. Clearance of Foreign Vessels to and From Coastwise Ports . Passengers or articles arriving from abroad upon a foreign vessel may be carried by the same vessel through any port of entry to the port of destination in the Philippines or articles intended for export may be carried in a foreign vessel through a Philippine port. Upon such reasonable condition as he may impose, the Commissioner may clear foreign vessels for any port and authorized the conveyance therein of either articles or passengers brought from abroad upon such vessels; and he may likewise, upon such conditions as he may impose, allow a foreign vessel to take cargo and passengers at any port and convey the same upon such vessel to a foreign port. SECTION 1010. Requirement as to Delivery of Mail. A vessel arriving within a collection district in the Philippines shall not be permitted to make entry or break bulk until it is made to appear, to the satisfaction of the Collector, that the master, consignee or agent of the vessel is ready to deliver to the postmaster of the nearest post office all mail matter on board of such vessel and destined for that port. Collectors are authorized to examine and search vessels for mail carried contrary to law. SECTION 1011. Production of Philippine Crew . The master of a Philippine vessel returning from abroad shall produce the entire crew listed in the vessel's shipping articles; and if any member be missing, the master shall produce proof satisfactory to the Collector that such member has died, absconded, has been forcibly impressed into other service, or has been discharged; and in case of discharge in a foreign country, he shall produce a certificate from the consul, vice-consul or consular agent of the Philippines there residing, showing that such discharge was effected with the consent of the representative of the Philippines aforesaid. cCEAHT SECTION 1012. Record of Arrival and Entry of Vessels . A record shall be made and kept open to public inspection in every customhouse of the dates of arrival and entry of all vessels. SECTION 1013. Arrest of Vessel Departing Before Entry Made . When a vessel arriving within the limits of a collection district from a foreign port departs or attempts to depart before entry shall have been made, not being thereunto compelled by stress of weather, duress of enemies, or other necessity, the Collector of the port or the commander of any revenue cutter may arrest and bring back such vessel to the most convenient port. SECTION 1014. Discharge of Ballast. When not brought to port as article, ballast of no commercial value may be discharged upon permit granted by the Collector for such purpose. SECTION 1015. Time for Unlading of Cargo. Articles brought in a vessel from a foreign port shall be unladen only during regular working hours on regular work days. Unlading at any other time or day may only be done upon authority of the Collector conditioned on the payment of losses and overtime pay by the interested parties. SECTION 1016. Entrance of Vessel through Necessity. When a vessel from a foreign port is compelled by stress of weather or other necessity to put into any other port than that of her destination, the master within twenty-four hours after her arrival, shall make protest under oath setting forth the causes or circumstances of such necessity. This protest, if not made before the Collector, must be produced to him, and a copy thereof lodged with him. Within the same time, the master shall make report to the Collector if any part of the cargo was unladen from necessity or lost by casualty before arrival, and such fact should be made to appear by sufficient proof to the Collector who shall give his approval thereto and the unlading shall be deemed to have been lawfully effected. SECTION 1017. Unlading of Vessel in Port from Necessity. If the situation is such as to require the unlading of the vessel pending sojourn in port, the Collector shall, upon sufficient proof of the necessity, grant a permit therefor, and the articles shall be unladen and stored under the supervision of the customs authorities. cDSaEH At the request of the master of the vessel or of the owner thereof, the Collector may grant permission to enter and pay the duties, taxes and other charges on, and dispose of, such part of the cargo as may be of perishable nature or as may be necessary to defray the expenses attending the vessel. Upon departure, the cargo, or a residue thereof, may be reladen on board the vessel, and the vessel may proceed with the same to her destination, subject only to the charge for storing and safe-keeping of the articles and the fees for entrance and clearance. No port charges shall be collected on vessels entering through stress of weather or other causes above described. SECTION 1018. Entry and Clearance of Vessels of a Foreign Government. The entry and clearance of transport or supply ship of a foreign government shall be in accordance with the agreement by and between the Philippines and the foreign government. SECTION 1019. Clearance of Vessel for Foreign Port. Before a clearance shall be granted to any vessel bound to a foreign port, the master, or the agent thereof, shall present to the Collector the following properly authenticated documents: a. A bill of health from the quarantine official or official of the public health service in the port. b. Three copies of the manifest of export cargo, one of which, upon certification by the customs official as to the correctness of the copy, shall be returned to the master. c. Two copies of the passenger list, showing alien and other passengers. d. The register and shipping articles, if the vessel is of Philippine registry. HIAEcT e. The consular certificate of entry, if the vessel is of foreign registry, when required. f. A certificate of the Bureau of Posts to the effect that it received timely notice of the sailing of the vessel: Provided, That the Collector shall not permit any vessel to sail for a foreign port if the master or agent thereof refuses to receive bags of mail delivered to the same by the Bureau of Posts for transportation for a reasonable compensation. In case the Director of Posts and said master or agent do not come to an agreement concerning the amount of the compensation to be paid for the carriage of the mail, the matter shall be submitted for decision to a Board of Referees composed of three members appointed, respectively, by the Bureau of Posts, the agency of the company to which the vessel concerned belongs, and the Bureau of Customs, which board shall fix a reasonable rate of compensation. SECTION 1020. Detention of Warlike Vessel Containing Arms and Munitions . Collectors shall detain any vessel of commercial registry manifestly built for warlike purposes and about to depart from the Philippines with a cargo consisting principally of arms and munitions of war, when the number of men shipped on board or other circumstances render it probable that such vessel is intended to be employed by the owner or owners to cruise or commit hostilities upon the subjects, citizens, or property of any foreign prince or state, or of any colony, district, or people with whom the Philippines is at peace, until the decision of the President of the Philippines be had thereon, or until the owner or owners shall give bond or security, in double the value of the vessel and cargo, that she will not be so employed, if in the discretion of the Collector such bond will prevent the violation of the provisions of this section. EaCSHI SECTION 1021. Manifest of Export Cargo to be Delivered to Chairman, Commission on Audit. The master shall, prior to departure, deliver or mail to the Chairman, Commission on Audit, Manila, the returned copy of the manifest of export cargo. SECTION 1022. Oath of Master of Departing Vessel . The master of such departing vessel shall state under oath to the effect: a. That all cargo conveyed on said vessel, with destination to the Philippines, has been duly discharged or accounted for. b. That he has mailed or delivered to the Chairman, Commission on Audit a true copy of the outgoing cargo manifest. c. That he has not received and will not convey any letters or packets not enclosed in properly stamped envelope sufficient to cover postage, except those relating to the vessel, and that he has delivered at the proper foreign port all mails placed on board his vessel before her last clearance from the Philippines. d. That if clearing without passenger, the vessel will not carry upon the instant voyage, from the Philippine port, any passenger of any class, or other person not entered upon the ship's declaration. SECTION 1023. Extension of Time for Clearance . At the time of clearance, the master of a departing vessel shall be required to indicate the time of intended departure, and if the vessel should remain in port forty-eight hours after the time indicated the master shall report to the Collector for an extension of time for departure, and without such extension the original clearance shall be of no effect. SECTION 1025. Export Product to Conform to Standard Grades . A collector shall not permit products for which standard grades have been established by the government to be laden aboard a vessel clearing for a foreign port, unless the shipment conforms to the requirements of law relative to the shipment of such products. SCHATc PART 2 Entrance and Clearance of Aircraft in Foreign Trade SECTION 1101. Designation of Airports of Entry . The Minister of Finance, upon recommendation of the Commissioner and the Director of the Civil Aeronautics Administration, is authorized to designate airports of entry for civil aircraft arriving in the Philippines from any place outside thereof and for articles carried on such aircraft. Such airport of entry shall be considered as a port of entry for aliens arriving on such aircraft and as a place of quarantine inspection. SECTION 1102. Advance Notice of Arrival . (a) Non-scheduled Arrivals. Before an aircraft comes into any area in the Philippines from any place outside thereof, a timely notice of the intended flight shall be furnished to the Collector or other customs officer in charge at or nearest the intended place of first landing in such area, and to the quarantine and immigration officers in charge at or nearest such place of landing. If dependable facilities for giving notice are not available before departure, any radio equipment of the place shall be used if this will result in the giving of adequate and timely notice during its approach, otherwise a landing shall be made at a place where the necessary facilities do exist before coming into any area in the Philippines. If, upon landing in any area, the government officers have not arrived, the pilot-in-command shall hold the aircraft and any baggage and article thereon intact and keep the passengers and crew members in a segregated place until the inspecting officers arrive. HAICTD (b) Scheduled Arrivals. Such advance notice will not be required in the case of aircraft of a scheduled airline arriving in accordance with the regular schedule filed with the Collector for the Customs district in which the place of first landing in the area is situated, and also with the Quarantine and immigration officials in charge of such place. SECTION 1103. Landing at International Airport of Entry . Except in the case of emergency or forced landings, aircraft arriving in the Philippines from any foreign port or place shall make the first landing at an international airport of entry, unless permission to land elsewhere than at an international airport of entry is first obtained from the Commissioner. In such cases, the owner, operator, or person in charge of the aircraft shall pay the expenses incurred in inspecting the aircraft, articles, passengers and baggage carried thereon, and such aircraft shall be subject to the authority of the Collector at the airport while within his jurisdiction. Should an emergency or forced landing be made by an aircraft coming into the Philippines from any place outside thereof, the pilot-in-command shall not allow any article, baggage, passenger or crew member to be removed or to depart from the landing place without permission of a customs officer, unless such removal or departure is necessary for purposes of safety, communication with customs authorities, or the preservation of life, health, or property. As soon as practicable, the pilot-in-command, or a member of the crew in charge, or the owner of the aircraft, shall communicate with the customs officer at the intended place of first landing or at the nearest international airport or other customs port of entry in the area and make a full report of the circumstances of the flight and of the emergency or forced landing. SECTION 1104. Report of Arrival and Entry. The pilot-in-command of any aircraft arriving from a foreign port or place shall immediately report his arrival to the Collector at the airport of entry or to the customs officer detailed to meet the aircraft at the place of first landing. Such aircraft upon arrival shall be boarded by the quarantine officer and after pratique is granted shall be boarded by customs officer, and no person shall be permitted to board or leave the aircraft without the permission of the customs officer in charge. aTEScI The pilot-in-command or any other authorized agent of the owner or operator of the aircraft shall make the necessary entry. No such aircraft shall, without previous permission therefor from the Collector, depart from the place of first landing or discharge articles, passengers or baggage. SECTION 1105. Documents Required in Making Entry . a. For the purpose of making entry, there shall be presented to the customs boarding officer four copies of a general declaration which shall contain the following data, unless any of such data is otherwise presented on a separate official form: 1. Name of owner or operator of aircraft, registration marks and nationality of aircraft, and flight number of identification; 2. Points of clearance and entry, and date of arrival; 3. Health and customs clearance at the last airport of departure; 4. Itinerary of aircraft, including information as to airport of origin and departure dates; 5. Names and nationality of crew members; 6. Passenger manifest showing places of embarkation and destination; CaDSHE 7. Cargo manifest showing information as to airwaybill number, the number of packages related to each airwaybill number, nature of goods, destination, and gross weight, together with a copy of each airwaybill securely attached thereto; and 8. Store list. b. The general declaration shall be written in English and duly signed by the pilot-in-command or operator of the aircraft, or the authorized agent. The Health Section thereon, however, shall be signed only by the pilot-in-command or when necessary, by a crew member when the general declaration itself has been signed by a non-crew member. If the aircraft does not carry cargo or passengers such facts must be shown in the manifests. c. Cargo manifest shall in no case be changed or altered after entry of the aircraft, except by means of an amendment by the pilot-in-command or authorized agent thereof, under oath, and attached to the original manifest: Provided, however, That after the invoice and/or entry covering an importation have been received and recorded in the office of the appraiser, no amendment shall be allowed except when it is obvious that a clerical error or any other discrepancy has been committed without any fraudulent intent in the preparation of the manifest, discovery of which could not have been made until after examination of the importation has been completed. SECTION 1106. Manifest for Commission on Audit. The pilot-in-command or authorized agent of an aircraft, upon arrival from a foreign port, shall deliver or mail to the Chairman, Commission on Audit, a copy of the general declaration properly indorsed by the customs Boarding Officer. SECTION 1107. Delivery of Mail. Aircraft arriving within a customs collection district in the Philippines shall not be permitted to make entry until it is shown to the satisfaction of the Collector that the pilot-in-command or authorized agent of the aircraft is ready to deliver to the postmaster of the nearest post office all mail matters on board such aircraft and destined for that port. DCcSHE SECTION 1110. Manifest for Transit Cargo . When transit cargo from a foreign port for other local ports is forwarded from the port of importation, separate manifest, in triplicate, shall be presented by each carrier. SECTION 1111. Clearance of Aircraft for Foreign Port. a. Any aircraft bound to a foreign port shall, before departure, clear at an airport of entry or at the same place where such aircraft has been authorized to make its landing by the Commissioner. b. Before clearance shall be granted to an aircraft bound to a foreign port, there shall be presented to the Collector or to the customs officer detailed at the place of departure four copies of a general declaration signed by the pilot-in-command or authorized agent of an aircraft which shall contain the following data: 1. Name of owner or operator of aircraft, registration marks and nationality of aircraft, and flight number of identification; 2. Point of clearance, data thereof and destination; 3. Health and customs clearance; 4. Itinerary of aircraft, including information as to airport of destination and departure date; 5. Names and nationality of crew members; 6. Passenger manifest showing place of destination; 7. Export cargo manifest showing information as to airwaybill number, the number of packages related to each airwaybill number, nature of goods, destination, and gross weight, together with a copy of each airwaybill securely attached thereto; and IEAHca 8. Store list showing stores laden. SECTION 1112. Oath of Person in Charge of Departing Aircraft. The pilot-in-command or authorized agent of such departing aircraft shall also state under oath to the effect that: a. All cargo conveyed on said aircraft destined to the Philippines has been duly discharged or accounted for. b. He has mailed or delivered to the Commission on Audit a true copy of the outward general declaration. c. He has not received nor will convey any letter or packet not enclosed in properly stamped envelope sufficient to cover postage, except those relating to the cargo of the aircraft, and that he has delivered to the proper foreign port all mails placed on board said aircraft before its last clearance from the Philippines. d. If clearing without passengers, the aircraft will not carry upon departure any passenger. A record shall be made and kept open to public inspection in every customhouse at an airport of entry of the dates of arrival and entry of all aircrafts. TITLE IV Ascertainment, Collection and Recovery of Import Duty PART 1 Importation in General SECTION 1201. Articles to be Imported Only Through Customhouse. All articles imported into the Philippines whether subject to duty or not shall be entered through a customhouse at a port of entry. DHaEAS SECTION 1202. When Importation Begins and Deemed Terminated. Importation begins when the carrying vessel or aircraft enters the jurisdiction of the Philippines with intention to unlade therein. Importation is deemed terminated upon payment of the duties, taxes and other charges due upon the articles, or secured to be paid, at a port of entry and the legal permit for withdrawal shall have been granted, or in case said articles are free of duties, taxes and other charges, until they have legally left the jurisdiction of the customs. SECTION 1203. Owner of Imported Articles . All articles imported into the Philippines shall be held to be the property of the person to whom the same are consigned: and the holder of a bill of lading duly indorsed by the consignee therein named, or, if consigned to order, by the consignor, shall be deemed the consignee thereof. The underwriters of abandoned articles and the salvors of articles saved from a wreck at sea, along a coast or in any area of the Philippines may be regarded as the consignees. SECTION 1204. Liability of Importer for Duties. Unless relieved by laws or regulations, the liability for duties, taxes, fees and other charges attaching on importation constitutes a personal debt due from the importer to the government which can be discharged only by payment in full of all duties, taxes, fees and other charges legally accruing. It also constitutes a lien upon the articles imported which may be enforced while such articles are in custody or subject to the control of the government. SECTION 1205. Importation by the Government. Except those provided for in Section One hundred and five of this Code, all importations by the government for its own use or that of its subordinate branches or instrumentalities, or corporations, agencies or instrumentalities owned or controlled by the government, shall be subject to the duties, taxes, fees and other charges provided for in this Code. SECTION 1206. Jurisdiction of Collector Over Importation of Articles. The Collector shall cause all articles entering the jurisdiction of his district and destined for importation through his port to be entered at the customhouse, shall cause all such articles to be appraised and classified, and shall assess and collect the duties, taxes and other charges thereon, and shall hold possession of all imported articles upon which duties, taxes, and other charges have not been paid or secured to be paid, disposing of the same according to law. HAIDcE SECTION 1207. Jurisdiction of Collector Over Articles of Prohibited Importation. Where articles are of prohibited importation or subject to importation only upon conditions prescribed by law, it shall be the duty of the Collector to exercise such jurisdiction in respect thereto as will prevent importation or otherwise secure compliance with all legal requirements. SECTION 1210. Disposition of Imported Articles Remaining on Vessel After Time for Unlading. Imported articles remaining on board any vessel after the expiration of the said period for discharge, and not reported for transshipment to another port, may be unladen by the customs authorities and stored at the vessel's expense. Articles so stored may be claimed and entered at any time within fifteen days after discharge or such longer period not beyond thirty days as the Collector shall approve. If not entered it shall be sold at public auction at the next ensuing regular sale, though at any time prior to sale it may be entered for consumption or warehouse, and be withdrawn upon payment of duties, taxes and other charges, and expenses. SECTION 1211. Handling of Articles on Which Duty Has Not Been Paid. Except when done under customs supervision, all unlading or transshipment of the cargo of vessels from foreign ports, which do not discharge at a wharf, must be by bonded lighters; and likewise, on land imported goods on which duty has not been paid shall be carried about and handled by bonded draymen or cartmen only. PART 2 Entry at Customhouse SECTION 1301. Persons Authorized to Make Import Entry. Imported articles must be entered in the customhouse at the port of entry within five (5) days from the date of discharge of the last package from the vessel either (a) by the importer, being holder of the bill of lading, (b) by a duly licensed customs broker acting under authority from a holder of the bill or (c) by a person duly empowered to act as agent or attorney-in-fact for each holder; Provided, That the Collector may grant an extension of not more than five (5) days: Provided, further, That where the entry is filed by a party other than the importer, said importer shall himself be required to declare under oath and under the penalties of falsification or perjury that the declarations and statements contained in the entry are true and correct: Provided, finally, that such statements under oath shall constitute prima facie evidence of knowledge and consent of the importer of violation against applicable provisions of this Code should the importation turn out to be unlawful or irregular. TCIDSa SECTION 1302. Import Entries. All imported articles, except importations admitted free of duty under sub-section "k", section one hundred and five of this Code, shall be subject to a formal or informal entry. Articles of a commercial nature intended for sale, barter or hire, the dutiable value of which is two thousand pesos (P2,000.00) or less, and personal and household effects or articles, not in commercial quantity, imported in passenger's baggage, mail or otherwise, for personal use, shall be cleared on an informal entry whenever duty, tax or other charges are collectible. The Commissioner may, upon instruction of the Minister of Finance for the protection of domestic industry or of the revenue, require a formal entry, regardless of value, whatever be the purpose and nature of the importation. A formal entry may be for immediate consumption, or under irrevocable domestic letter of credit, bank guarantee or bond for: a. Placing the article in customs bonded warehouse; b. Constructive warehousing and immediate transportation to other ports of the Philippines upon proper examination and appraisal; or c. Constructive warehousing and immediate exportation. Import entries under irrevocable domestic letter of credit, bank guarantee or bond shall be subject to the provisions of Title V, Book II of this Code. SECTION 1303. Entry of Articles in Part for Consumption and in Part for Warehousing. Import entries of articles covered by one bill of lading may be made simultaneously for both consumption and warehousing. Where an intent to export the articles is shown by the bill of lading and invoice, the whole or a part of a bill of lading (not less than one package) may be entered for warehousing and immediate exportation. Articles received at any port from another port in the Philippines on any entry for immediate transportation may be entered at the port of delivery either for consumption or warehousing. ITaCEc SECTION 1304. Declaration of the Import Entry. Except in case of informal entry, no entry of imported article shall be effected until there shall have been submitted to the Collector a written declaration under penalties of falsification or perjury, in such form as shall be prescribed by the Commissioner, containing statements in substance as follows: a. That the entry delivered to the Collector contains a full account of the value or price of said articles, including subject of the entry; b. That the invoice and entry contain a just and faithful account of the value or price of said articles, including and specifying the value of all containers or coverings, and that nothing has been omitted therefrom or concealed whereby the Government of the Republic of the Philippines might be defrauded of any part of the duties lawfully due on the articles; c. That, to the best of the declarant's information and belief, all the invoices and bills of lading relating to the articles are the only ones in existence relating to the importation in question and that they are in the state in which they were actually received by him; d. That, to the best of the declarant's information and belief, the entries, invoices and bills of lading, and the declaration thereon under penalties of falsification or perjury are in all respects genuine and true, and were made by the person by whom the same purports to have been made. SECTION 1305. By Whom to be Signed. The declaration shall be signed, under penalties of falsification or perjury, by the importer, consignee or holder of the bill, by or for whom the entry is effected if such person is an individual, or in case of a corporation, firm or association, by its manager, or by a licensed customs broker duly authorized to act for either of them. SDHacT SECTION 1306. Forms and Contents of Import Entry. Import entries shall be in the required number of copies in such form as prescribed by regulations. They shall be signed by the person making the entry of the articles, and shall contain the names of the importing vessel or aircraft, port of departure and date of arrival, the number and marks of packages, or the quantity, if in bulk, the nature and correct commodity description of the articles contained therein, and its value as set forth in a proper invoice to be presented in duplicate with the entry. SECTION 1307. Description of Articles . The description of the articles in the import entry must be in sufficient detail to enable the articles to be identified both for tariff classification and statistical purposes, and if specifically classified in this Code, in the tariff description of terms of the headings or subheadings of this Code and in the currency of the invoice; and the quantity and values of each of the several classes of articles shall be separately declared according to their respective headings or subheadings and the totals of each heading or subheading shall be duly shown. SECTION 1308. Commercial Invoice Contents of. Commercial Invoice of articles imported into the Philippines shall in all cases set forth all the following: a. The place where, the date when, and the person by whom and the person to whom the articles are sold or agreed to be sold, or if to be imported otherwise than in pursuance of a purchase, the place from which shipped, the date when the person to whom and the person by whom they are shipped; b. The port of entry to which the articles are destined; c. A detailed description of the articles according to the terms of the heading or subheadings, if specifically mentioned in this Code, otherwise the description must be in sufficient detail to enable the articles to be identified both for tariff classification and statistical purposes, indicating their correct commodity description, in customary terms or commercial designation, including the grade or quality, numbers, marks or symbols under which they are sold by the seller or manufacturer, together with the marks and numbers of the packages in which the articles are packed; TaDAIS d. The quantities in the weights and measures of the country or place from which the articles are shipped, and in the weights and measures used in the Code; e. The purchase price of each article in the currency of the purchase and in the unit of the quantity in which the articles were bought and sold in the place of country of exportation, if the articles are shipped in pursuance of a purchase or an agreement to purchase; f. If the articles are shipped otherwise than in pursuance of the purchase or an agreement to purchase, the value of each article in the unit of quantity in which the articles are usually bought and sold, and in the currency in which the transactions are usually made, or, in the absence of such value, the price in such currency which the manufacturer, seller, shipper or owner would have received, or was willing to receive, for such articles if sold in the ordinary course of trade and in the usual wholesale quantities in the country of exportation; g. All charges upon the articles itemized by name and amount and amount when known to the seller or shipper; or all charges by name ( e.g. , commission, insurance, freight cases, containers, coverings and cost of packing) included in invoice prices when the amount for such charges are unknown to the seller or shipper; h. All discounts, rebates, drawbacks and bounties separately itemized allowed upon the exportation of the articles, all internal and excise taxes applicable to the home market; i. The current home consumption value or price at which same, like or similar article is offered for sale for exportation to the Philippines, on the date the invoice is prepared or the date of exportation; and, j. Any other facts deemed necessary to a proper examination, appraisement and classification of the articles which the Commissioner may require. HCSEcI SECTION 1309. Certification of Invoice. The commercial invoice required by the preceding section shall, in all cases falling under Section 1310, be presented at the time of or before or immediately after the shipment of the articles to a consular officer of the Philippines for certification. Certification shall be made in such form and manner as shall be prescribed by the Minister of Foreign Affairs. The form shall henceforth be referred to in this Act as consular invoice. The consular invoice shall be certified in the consular district in which the articles were manufactured or purchased or from which they are shipped, as the case may be; Provided, That in the absence of a Philippine consul in the country of exportation, manufacture or purchase, the invoice may be certified by the consular officer in the district nearest the place of exportation or by another person specifically designated by the Minister of Foreign Affairs. SECTION 1310. Consular Invoice Required for Every Importation Over Ten Thousand Pesos in Dutiable Value . All importations of articles ten thousand pesos (P10,000.00) in dutiable value shall be entered only upon the presentation of a consular invoice certified under penalties of falsification or perjury of the kind hereinabove described, or the filing of an affidavit by the owner, importer or consignee before the Collector showing why it is not possible to produce such invoice together with a bond, conditioned upon the production of such invoice within a reasonable time, in an amount prescribed by law, rules, or regulations. The following importations shall, however, be exempt from the consular invoice requirement mentioned in the preceding paragraph: a. Conditionally-free importations provided for under Sec. 105 of this Code; b. Tax-exempt importation; c. Importations of government agencies and instrumentalities; and d. Importations on consignment basis under R.A. 3137 and R.A. 6135 for re-export. SECTION 1311. Fraudulent Invoice Report. Officers of the Philippine foreign service having knowledge or information of any case or practice by which a person obtaining certification of an invoice defrauds or may defraud the revenue of the Philippines shall report the facts to the Commissioner, through the Minister of Foreign Affairs. TcEDHa SECTION 1312. Bond for Subsequent Production of Consular Invoice. When it is impossible to produce the consular invoice at the same time entry is made, the Collector may accept a commercial invoice certified to by the manufacturer, seller, owner or agent and shall require an irrevocable domestic letter of credit, bank guarantee or bond to be given for the subsequent production of the consular invoice. In the case of articles dutiable ad valorem the irrevocable domestic letter of credit, bank guarantee or bond shall be in an amount equal to the estimated duties, taxes and other charges upon the importation; Provided, That in no case shall be the irrevocable domestic letter of credit, bank guarantee or bond be less than five hundred pesos (P500.00). SECTION 1313. Information Furnished on Classification and Value. a. As to classification. When an article imported or intended to be imported is not specifically classified in this Code, the interested party, importer or foreign exporter may submit to the Tariff Commission a sample together with a full description of its component materials and uses, and request it in writing to indicate the heading under which the article is or shall be dutiable, and the Tariff Commission shall comply with such requests within thirty days from receipt thereof if it is satisfied that the application is made in good faith, in which case classification of the article in question upon the particular importation involved shall be made according to the heading indicated by the Tariff Commission: Provided, however, That such rulings of the Tariff Commission on commodity classification, shall be binding upon the Bureau of Customs, unless the Minister shall rule otherwise. b. As to Value . Upon written application of owner or his agent, the Collector shall furnish any importer within thirty days from receipt thereof the latest information in his possession as to the dutiable value of the articles to be entered at his port, after arrival or upon satisfactory evidence that they have been exported and are enroute to the Philippines: Provided, That the information shall be given only if the Collector is satisfied, after questioning the importer and examining all pertinent papers presented to him, such as invoices, contracts of sale or purchase, orders and other commercial documents, that the importer is acting in good faith and is unable to obtain proper information as to the dutiable value of the articles on the date of exportation due to unusual conditions: And, Provided, further, That the information so given is in no sense an appraisal or binding upon the Collector's action on appraisal. DCIAST SECTION 1314. Forwarding of Cargo and Remains of Wrecked Vessel or Aircraft. When vessels or aircrafts are wrecked within the Philippines, application must be made to the Commissioner by the original owners or consignees of the cargo, or by the underwriters, in case of abandonment to them, for permission to forward the articles saved from the wreck to the ports of destination, in other conveyance, without entry at the customhouse in the district in which the article was cast ashore or unladen. On receipt of such permission, the articles may be so forwarded with particular manifests thereof, duly certified by the customs official in charge of the articles. If the owner of the vessel or aircraft wishes to export the remains of the wreck, he may be permitted to do so upon proper examination and inspection. The remains of a wrecked vessel shall be considered to be not only the hull and rigging of the same but also all sea stores and articles of equipment, such as sails, ropes, chains, anchors and so forth. SECTION 1315. Derelicts and Articles from Abandoned Wrecks. Derelicts and all articles picked at sea or recovered from abandoned wrecks, shall be taken possession of in the port or district where they shall first arrive, and be retained in the custody of the Collector, and if not claimed and entered, as the case may be, by the owner, underwriter or salvor, shall be dealt with as unclaimed property. When such articles are brought into port by lighters or other craft, each of such vessel shall make entry by manifest of her cargo. If, in case of wreck, there be no customhouse at the point where the vessel or aircraft is wrecked, the coastguard or customs official nearest the scene of the wreck shall render all possible aid in saving the crew and cargo of the vessel or aircraft, taking charge of the articles saved and giving immediate notice to the Collector of the nearest customhouse. DIECTc In order to prevent any attempt to defraud the revenue the Collector shall be represented at the salvage of the cargo by customs officials detailed for that purpose, who shall examine and countersign the inventory made of such cargo and receive a copy of the same. Derelicts and articles salvaged from foreign vessels or aircrafts picked up at sea, or taken from wreck is prima facie dutiable and may be entered for consumption or warehousing. If claimed to be of Philippine production, and consequently free, proof must be adduced as in ordinary cases of reimportation of articles. Foreign articles landed from a vessel or aircraft in distress is dutiable if sold or disposed of in the Philippines. Before any article which has been taken from a recent wreck shall be admitted to entry, the same shall be appraised, and the owner or importer shall have the same right to appeal as in ordinary importation. No part of a Philippine vessel or aircraft or her equipment, wrecked either in Philippine or foreign waters, shall be subject to duty. PART 3 Examination, Classification and Appraisal of Imported Articles SECTION 1401. Designation of all Packages to be Examined. Unless the Collector is of the opinion that the examination of a less or greater proportion of packages will amply protect the government revenue and public interest, there shall be designated for examination, and appraisal, at least one package of every invoice, and at least one package of every ten packages of articles imported: Provided, That nothing in this section shall preclude the examiner from examining additional or all the packages when he deems it necessary to protect the government revenue and public interest. SECTION 1402. Ascertainment of Weight and Quantity. Where articles dutiable by weight, and not otherwise specially provided for, are customarily contained in packing, packages, or receptacles of uniform or similar character, it shall be the duty of the Commissioner, from time to time, to ascertain by tests the weight as quantity of such articles, and the weight of the packing, packages or receptacles thereof, respectively, in which the same are customarily imported, and upon such ascertainment, to prescribe rules for estimating the dutiable weight or quantity thereof, and thereafter such articles, imported in such customary packing, packages or receptacles shall be entered, and the duties thereon levied and collected, upon the bases of such estimated dutiable weight or quantity: Provided, That if the importer, consignee or agent shall be dissatisfied, with such estimated dutiable weight or quantity, and shall file with the Collector prior to the delivery of the packages designated for examination a written specification of his objections thereto, or if the Collector shall have reasons to doubt the exactness of the prescribed weight or quantity in any instance, it shall be his duty to cause such weights or quantities to be ascertained. IaESCH SECTION 1403. Duties of Examiners. The examining official shall determine whether the packages designated for examination and their contents are in accordance with the entry, invoice and other pertinent documents and shall make return of the detailed description of the articles covered thereby in such a manner as to indicate whether the articles have been truly and correctly declared in the entry as regards their quantity, measurement, weight and tariff classification and not imported contrary to law. Examining officials shall submit samples to the laboratory for analysis when feasible to do so and when such analysis is necessary to the proper classification, appraisal and/or admission into the Philippines of imported articles. SECTION 1404. Duties of Appraisers. Appraisers shall, under the supervision of the Collector, determine the accurate tariff classification, the unit of quantity in which they are usually bought and sold, and appraise the articles in accordance with section two hundred one of the Code whatever their description, whether dutiable or conditionally-free, which may be presented to them in proper form. Appraisers shall be responsible for the correct appraisal of dutiable value and accurate tariff classification as returned by them pursuant to the provisions of this Code, and the rules and instructions of the Commissioner. Failure on the part of the examiners and/or the appraisers to comply with their respective duties shall subject them to the penalties prescribed under section three thousand six hundred four of this Code. SECTION 1405. Proceedings and Report of Appraisers . Appraisers shall, by all reasonable ways and means, ascertain, estimate and determine the value or price of the articles as required by law, any invoice or affidavit thereto or statement of cost, or of cost of production to the country notwithstanding, and after revising and correcting the reports of the examiners as they may judge proper, shall report in writing on the face of the entry the value so determined, irrespective of whether such value is equal, higher or lower than the invoice and/or entered value of the articles. TDcAIH Appraisers shall describe all articles on the face of the entry in tariff and such terms as will enable the Collector to pass upon the appraisal and classification of the same, which appraisal and classification shall be subject to his approval or modification, and shall note thereon the measurements and quantities, and any disagreement with the declaration. SECTION 1406. Appraisers' Samples . Appraisers shall see that representative and sufficient samples of all kinds of articles which may be readily sampled are taken under proper receipt and retained for official purposes; but samples of articles identical in quality, material and values shall not be retained, if their return is desired, longer than may be required for use in contested cases. The quantity and value of the samples taken shall be noted on the face of the entry. Such samples shall be duly labelled as will definitely identify them with the importation for which they are taken. SECTION 1407. Readjustment of Appraisal, Classification or Return. Such appraisal, classification or return as finally passed upon and approved or modified by the Collector shall not be altered or modified in any manner, except: a. Within one year after payment of the duties, upon statement of error in conformity with section seventeen hundred and seven hereof, approved by the Collector. b Within fifteen days after such payment, upon request for reappraisal and/or reclassification addressed to the Commissioner by the Collector, if the appraisal and/or classification is deemed to be low. c. Upon request for reappraisal and/or reclassification, in the form of a timely protest addressed to the Collector by the interested party if the latter should be dissatisfied with the appraisal or return. HSATIC SECTION 1408. Assessment of Duty on Less Than Entered Value . Duty shall not be assessed in any case upon an amount less than the entered value, unless by direction of the Commissioner in cases which the importer certifies at the time of entry that the entered value is higher than the dutiable value and that the articles are so entered in order to meet increases made by the appraiser in similar cases then pending reappraisement; and the lower assessment shall be allowed only when the importer's contention is sustained, by final decision, and shall appear that such action of the importer was taken in good faith after due diligence and inquiry on his part. SECTION 1409. Employment and Compensation of Persons to Assist in Appraisal or Classification of Articles. When necessary, the Collector may request two disinterested persons versed in the matter to assist the appraiser in appraising or ascertaining the dutiable value of any article. Persons so employed shall be paid compensation in an amount to be determined by the Commissioner, not exceeding fifty (P50.00) pesos for each day of such service. IDSETA PART 4 Delivery of Articles SECTION 1501. Delivery of Articles to Holder of Bill of Lading. A Collector who makes a delivery of a shipment, upon the surrender of the bill of lading, to a person who by the terms thereof appears to be the consignee or lawful holder of the bill shall not be liable on account of any defect in the bill or irregularity in its negotiation, unless he has notice of the same. SECTION 1502. Delivery of Articles Without Production of Bill of Lading. No Collector shall deliver imported articles to any person without the surrender by such person of the bill of lading covering said article, except on written order of the carrier or agent of the importing vessel or aircraft, in which case neither the Government nor the Collector shall be held liable for any damages arising from wrongful delivery of the articles: Provided, however, That where delivery of articles is made against such written order of the carrier or agent of the importing vessel of aircraft, the Collector may, for customs purposes, require the production of an exact copy of the bill of lading therefor. SECTION 1503. Cash Deposit Upon Delivery of Unexamined Packages. To effect immediate delivery of packages not ordered for examination, the Collector shall require a cash deposit, an irrevocable domestic letter of credit, bank guarantee or a bond, in an amount equivalent to one hundred (100%) per cent of the duties, taxes, fees or other charges sufficient to safeguard the revenue. If such cash deposit, irrevocable domestic letter of credit, bank guarantee or bond is not supplied, all the packages shall be held until the return is made and duties, taxes and other charges paid. SECTION 1504. Delivery Upon Order of Importer . An importer of record may authorize delivery to another person by writing upon the face of the warehouse withdrawal entry his order to that effect. Such authority to deliver the article entered for warehousing in accordance with section nineteen hundred and four shall not relieve the importer and his cash deposit, irrevocable domestic letter of credit, bank guarantee or bond from liability for the payment of the duties, taxes and other charges due on the said article unless the person to whom delivery was authorized to be made assumes such liability by complying with the requirements of abovementioned section. SATDHE SECTION 1505. Withholding Delivery Pending Satisfaction of Lien . When the Collector is duly notified in writing of a lien for freight, lighterage or general average upon any imported articles in his custody, he shall withhold the delivery of the same until he is satisfied that the claim has been paid or secured. In case of a disagreement as to the amount due between the party filing the lien and the importer regarding the amount of the freight and lighterage based upon the quantity or weights of the articles imported, the Collector may deliver the articles upon payment of the freight and lighterage due on the quantity or weight actually landed as shown by the return of the proper official or by other means to his satisfaction. SECTION 1506. Customs Expenses Constituting Charge on Articles . All expenses incurred by the customs service for the handling or storage of articles and other necessary operations in connection therewith, or incident to its seizure, shall be charged against such articles, and shall constitute a lien upon it. SECTION 1507. Fine or Surcharge on Articles . No article which is liable for any fine or surcharge imposed under the tariff and customs laws shall be delivered until the same shall have been paid or secured by cash deposit, irrevocable domestic letter of credit, bank guarantee or bond. SECTION 1508. Authority of the Collector of Customs to Hold the Delivery or Release of Imported Articles . Whenever any importer, except the government, has an outstanding and demandable account with the Bureau of Customs, the Collector shall hold the delivery of any article imported or consigned to such importer unless subsequently authorized by the Commissioner of Customs, and upon notice as in seizure cases, he may sell such importation or any portion thereof to cover the outstanding account of such importer; Provided, however, That at any time prior to the sale, the delinquent importer may settle his obligations with the Bureau of Customs, in which case the aforesaid articles may be delivered upon payment of the corresponding duties and taxes and compliance with all other legal requirements. SHacCD PART 5 Liquidation of Duties SECTION 1601. Liquidation and Record of Entries . If the Collector shall approve the returns of the appraiser and the report of the weights, gauge or quantity, the liquidation shall be made on the face of the entry showing the particulars thereof, initialed by the customs assessor, approved by the chief customs assessor, and recorded in the record of liquidations. A daily record of all entries liquidated shall be posted in the public corridor of the customhouse, stating the name of the vessel or aircraft, the port from which she arrived, the date of her arrival, the name of the importer, and the serial number and date of the entry. A daily record must also be kept by the Collector of all additional duties, taxes and other charges found upon liquidation, and notice shall promptly be sent to the interested parties. SECTION 1602. Tentative Liquidation. If to determine the exact amount due under the law in whole or in part some future action is required, the liquidation shall be deemed to be tentative as to the item or items affected and shall to that extent be subject to future and final readjustment and settlement within a period of six (6) months from date of tentative liquidation. The entry in such case shall be stamped "Tentative liquidation". SECTION 1603. Finality of Liquidation. When articles have been entered and passed free of duty or final adjustment of duties made, with subsequent delivery, such entry and passage free of duty or settlement of duties will, after the expiration of one year, from the date of the final payment of duties, in the absence of fraud or protest, be final and conclusive upon all parties, unless the liquidation of the import entry was merely tentative. SECTION 1604. Treatment of Fractions in the Liquidation. In determining the total amount of duties, taxes, surcharges, and/or other charges to be paid on entries, a fraction of a peso less than fifty centavos shall be disregarded, and a fraction of a peso amounting to fifty centavos or more shall be considered as one peso. In case of overpayment or underpayment of duties, taxes, surcharges and/or other charges paid on entries, where the amount involved is less than ten pesos, no refund or collection shall be made. PART 6 Abatements and Refunds SECTION 1701. Abatement for Damage Incurred During Voyage . Except as herein specially provided, no abatement of duties shall be made on account of damage incurred or deterioration suffered during the voyage of importation; and duties will be assessed on the actual quantity imported, as shown by the return of weighers, gaugers, measurers, examiners or appraisers, as the case may be. SECTION 1702. Abatement or Refund of Duty on Missing Package. When any package or packages appearing on the manifest or bill of lading are missing, an abatement or refund of the duty thereon shall be made if it is certified, under penalties of falsification or perjury, by the importer or consignee, and upon production of proof satisfactory to the Collector that the package or packages in question have not been imported into the Philippines contrary to law. THAICD SECTION 1703. Abatement of Refund for Deficiency in Contents of Packages. If, upon opening any package, a deficiency or absence of any article or of part of the contents thereof as called for by the invoice shall be found to exist, such deficiency shall be certified, under penalties of falsification or perjury, to the Collector by the examiner and appraiser; and upon the production of proof satisfactory to the Collector showing that the shortage occurred before the arrival of the article in the Philippines, the proper abatement or refund of the duty shall be made. SECTION 1704. Abatement or Refund of Duties on Articles Lost or Destroyed after Arrival . A Collector may abate or refund the amount of duties accruing or paid, and may likewise make a corresponding allowance on the irrevocable domestic letter of credit, bank guarantee, or the entry bond or other document, upon satisfactory proof of injury, destruction, or loss by theft, fire or other causes of any article as follows: a. While within the limits of any port of entry prior to unlading under customs supervisions; b. While remaining in customs custody after unlading; c. While in transit under irrevocable domestic letter of credit, bank guarantee or bond with formal entry in accordance with section one thousand three hundred two from the port of entry to any port in the Philippines; d. While released under irrevocable domestic letter of credit, bank guarantee or bond for export except in case of loss by theft. SECTION 1705. Abatement of Duty on Dead or Injured Animals. Where it is certified, under penalties of falsification or perjury, and upon production of proof satisfactory to the Collector that an animal which is the subject of importation dies or suffers injury before arrival, or while in customs custody, the duty shall be correspondingly abated by him, provided the carcass of any dead animal remaining on board or in customs custody be removed in the manner required by the Collector and at the expense of the importer. SECTION 1706. Investigation Required in Case of Abatements and Refunds. The Collector shall, in all cases of allowances, abatements, or refunds of duties, cause an examination and report in writing to be made as to any fact discovered during such examination which tends to account for the discrepancy or difference and cause the corresponding adjustment to be made on the import entry: Provided, That no abatement or refund of duties, taxes and other charges shall be allowed on articles lost or destroyed in bonded public or private warehouses outside customs zone. ECSHAD SECTION 1707. Correction of Errors. Refund of Excess Payments. Manifest clerical errors made in an invoice or entry, errors in return of weight, measure and gauge, when duly certified to, under penalties of falsification or perjury, by the surveyor or examining official (when there are such officials at the port), and errors in the distribution of charges on invoices not involving any question of law and certified to, under penalties of falsification or perjury, by the examining official, may be corrected in the computation of duties, if such errors be discovered before the payment of duties, or if discovered within one year after the final liquidation, upon written request and notice of error from the importer, or upon statement of error certified by the Collector. For the purpose of correcting errors specified in the next preceding paragraph the Collector is authorized to reliquidate entries and collect additional charges, or to make refunds on statements of error within the statutory time limit. SECTION 1708. Claim for Refund of Duties and Taxes and Mode of Payment. All claims for refund of duties shall be made in writing, and forwarded to the Collector to whom such duties are paid, who upon receipt of such claim, shall verify the same by the records of his Office, and if found to be correct and in accordance with law, shall certify the same to the Commissioner with his recommendation together with all necessary papers and documents. Upon receipt by the Commissioner of such certified claim he shall cause the same to be paid if found correct. If as a result of the refund of customs duties there would necessarily result a corresponding refund of internal revenue taxes on the same importation, the Collector shall likewise certify the same to the Commissioner who shall cause the said excess taxes to be paid, refunded, or tax credited in favor of the importer, with advice to the Commissioner of Internal Revenue. PART 7 Abandonment of Imported Articles SECTION 1801. Abandonment, Kinds and Effects of. Abandonment is expressed when it is made direct to the Collector by the interested party in writing, and is implied when, from the action or omission of the interested party, an intention to abandon can be inferred. The failure of the interested party to file the import entry within five (5) days or an extension thereof from the discharge of the vessel or aircraft, or having filed such entry, the interested party fails to claim his importation within five (5) days thereafter or within an extension of not more than five (5) days shall be deemed an implied abandonment. An implied abandonment shall not be effective until the article shall be declared by the Collector to have been abandoned after notice thereof is given to the interested party as in seizure cases. cAHIST Any person who abandons an article or who fails to claim his importation as provided for in the preceding paragraph shall be deemed to have renounced all his interests and property rights therein. SECTION 1802. Abandonment of Imported Articles . The owner or importer of any articles may, within ten days after filing of the import entry, abandon to the Government all or a part of the articles included in an invoice, and, thereupon, he shall be relieved from the payment of duties, taxes and all other charges and expenses due thereon: Provided, That the portion so abandoned is not less than ten per cent of the total invoice and is not less than one package, except in cases of articles imported for personal or family use. The article so abandoned shall be delivered by the owner or importer at such place within the port of arrival as the Collector shall designate, and upon his failure to so comply, the owner or importer shall be liable for all expenses that may be incurred in connection with the disposition of the articles. Nothing in this section shall be construed as relieving such owner or importer from any criminal liability which may arise from any violation of law committed in connection with the importation of the abandoned article. SECTION 1803. Right to Reclaim Articles . The owner or importer of an article impliedly abandoned may, at any time within one (1) month after the article had been declared abandoned by the Collector, reclaim that article provided all legal requirements regarding its importation are complied with and the corresponding duties, taxes and other charges as well as all expenses incurred as a consequence of the abandonment, are paid. TITLE V Warehousing of Imported Articles PART 1 Warehousing in General SECTION 1901. Establishment and Supervision of Warehouses. When the business of the port requires such facilities, the Collector subject to the approval of the Commissioner shall designate and establish warehouses for use as public and private bonded warehouses, sheds or yards, or for other special purposes. All such warehouses and premises shall be subject to the supervision of the Collector, who shall impose such conditions as may be deemed necessary for the protection of the revenue and of the articles stored therein. DAcaIE SECTION 1902. Responsibility of Operators. The operators of bonded warehouse in case of loss of the imported articles stored shall be liable for the payment of duties and taxes due thereon. The government assumes no legal responsibility in respect to the safekeeping of articles stored in any customs warehouses, sheds, yards or premises. SECTION 1903. Bonded Warehouses. Application for the establishment of bonded warehouse must be made in writing and filed with the Collector, describing the premises, the location, and capacity of the same, and the purpose for which the building is to be used. Upon receipt of such application, the Collector shall cause an examination of the premises, with reference particularly to its location, construction and means provided for the safekeeping of articles and if found satisfactory, he may authorize its establishment, and accept a bond for its operation and maintenance. The operator of such bonded warehouse shall pay an annual supervision fee in an amount to be fixed by the Commissioner. The bonded warehouse officers and other employees thereof shall be regular customs employees who shall be appointed in accordance with the Civil Service law,rules and regulations. SECTION 1904. Irrevocable Domestic Letter of Credit or Bank Guarantee or Warehousing Bond. After articles declared in the entry for warehousing shall have been examined and the duties, taxes and other charges shall have been determined, the Collector shall require from the importer, an irrevocable domestic letter of credit, bank guarantee or bond equivalent to the amount of such duties, taxes and other charges conditioned upon the withdrawal of the articles within the period prescribed by section nineteen hundred and eight of this Code and for payment of any duties, taxes and other charges to which the articles shall be then subject and upon compliance with all legal requirements regarding their importation. SECTION 1905. Discontinuance of Warehouses. The use of any warehouse may be discontinued by the Collector at any time when conditions so warrant, or, in case of a private warehouse, upon receipt of written request to that effect from the operator thereof of the premises, provided all the requirements of the law and regulations have been complied with by said operator. Where dutiable article is stored in such premises, the same must be removed at the risk and expense of the operator and the premises shall not be relinquished, nor discontinuance of its use authorized, until after a careful examination of the account of the warehouse shall have been made. Discontinuance of any warehouse shall be effective upon official notice and approval thereof by the Collector. HADTEC SECTION 1906. Entry of Articles for Warehousing. The entry of articles for warehousing shall be in the required number of copies in the prescribed form, and shall be verified as in the entry of articles for consumption. No warehousing entry shall be accepted for any article if from the entry, supporting documents and/or information such article is imported contrary to any law. SECTION 1907. Withdrawal of Articles from Bonded Warehouse. Articles entered under irrevocable domestic letter of credit, bank guarantee or bond may be withdrawn at any time for consumption for transportation to another port, for exportation or for delivery on board a vessel or aircraft engaged in foreign trade for use on board such vessel or aircraft as sea stores or aircraft stores after liquidation of the entry. The withdrawal must be made by a person or firm duly authorized by the former, whose authority must appear in writing upon the face of the withdrawal entry. SECTION 1908. Limit to Period of Storage in Bonded Warehouse. Articles duly entered for warehousing may remain in bonded warehouses for a maximum period of one year from the time of arrival at the port of entry. Articles not withdrawn at the expiration of the prescribed period shall be sold at public auction by the Collector. SECTION 1909. Charges of Storage in Bonded Warehouses. The rates of storage in public or private bonded warehouses shall be subject to arrangement between the importer and the warehouse operator, but such rates shall not be in excess of the customary charges fixed by the Collector of the port for such warehouses. PART 2 Bonded Manufacturing and Smelting Warehouse SECTION 2001. Establishment of Bonded Manufacturing Warehouses. All articles manufactured in whole or in part of imported materials, and intended for exportation without being charged with duty, shall, in order to be so manufactured and exported, be made and manufactured in bonded manufacturing warehouses under such rules and regulations as the Commissioner of Customs with the approval of the Minister of Finance, shall prescribe: Provided, That the manufacturer of such articles shall first file a satisfactory bond for the faithful observance of all laws, rules and regulations applicable thereto. DEHaTC SECTION 2002. Exemption from Duty. a. Whenever articles manufactured in any bonded manufacturing warehouse established under the provisions of the preceding section shall be exported directly therefrom or shall be duly laden for immediate exportation under the supervision of the proper official, such articles shall be exempt from duty. b. Any imported material used in the manufacture of such articles, and any package, covering, brand and label used in putting up the same may, under the regulation prescribed by the Commissioner, with the approval of the Minister of Finance, be conveyed without the payment of duty into any bonded manufacturing warehouse, and imported articles may, under the aforesaid regulations, be transferred without the payment of duty from any bonded warehouse into any bonded manufacturing warehouse, or to duly accredited sub-contractors or manufacturers who shall process the same into finished products for exports and deliver such finished products back to the bonded manufacturing warehouse, therefrom to be exported; but this privilege shall not be held to apply to implements, machinery or apparatus to be used in the construction or repair of any bonded manufacturing warehouse: Provided, however, That the materials transferred or conveyed into any bonded manufacturing warehouse shall be used in the manufacture of articles for exportation within a period of nine (9) months from date of such transfer or conveyance into the bonded manufacturing warehouse, which period may for sufficient reasons be further extended for not more than three (3) months by the Commissioner. Materials not used in the manufacture of articles for exportation within the prescribed period shall pay the corresponding duties: Provided, further, That the operation of embroidery and apparel firms shall continue to be governed by Republic Act Numbered Thirty-one hundred and thirty-seven. caEIDA SECTION 2003. Procedure for Withdrawal. Articles received into such bonded manufacturing warehouse or articles manufactured therein may be withdrawn or removed therefrom for direct shipment and for immediate exportation in bond under the supervision of the proper customs officer, who shall certify to such shipment and exportation, or lading for immediate exportation as the case may be, describing the articles by their mark or otherwise, the quantity, the date of exportation, in the name of the vessel or aircraft: Provided, That the waste and by-products incident to the process of manufacture in said bonded warehouse may be withdrawn for domestic consumption upon payment of duty equal to the duty which would be assessed and collected pursuant to law as if such waste or by-products were imported from a foreign country: Provided, further, That all waste materials may be disposed under government supervision. All labor performed and services rendered under these provisions shall be under the supervision of a proper customs officer and at the expense of the manufacturer. SECTION 2004. Verification by the Commissioner. A careful account shall be kept by the Collector of all articles delivered by him to any bonded manufacturing warehouse, and a sworn monthly return, verified by the customs officer in charge, shall be made by the manufacturer containing a detailed statement of all imported articles used by him in the manufacture of the exported articles. Before commencing business the operator of any bonded manufacturing warehouse shall file with the Commissioner a list of all the articles intended to be manufactured in such warehouse, and state the formula of manufacture and the names and quantities of the ingredients to be used therein. SECTION 2005. Bonded Smelting Warehouses. The plants of manufacturers engaged in smelting or refining, or both, of ores and crude metals, may, upon the filing of satisfactory bonds, be designated as bonded smelting warehouses. Ores or crude metals may be removed from the vessel or aircraft in which imported, or from the bonded warehouse, into a bonded smelting warehouse without the payment of duties thereon, and there smelted or refined, or both, together with ores or crude metals of home or foreign productions: Provided, That the bonds shall be charged with a sum equal in amount to the regular duties which would have been payable on such ores and crude metals if entered for consumption at the time of their importation, and the several charges against such bond shall be cancelled upon the exportation or delivery to a bonded manufacturing warehouse established under section twenty hundred and one hereof of a quantity of the same kind of metal equal to the quantity of metal producible from the smelting or refining, or both, of the dutiable metal contained in such ores or crude metals, due allowance being made of the smelter wastage as ascertained from time to time by the Commissioner: Provided, further, That the said metals so producible or any portion thereof, may be withdrawn for domestic consumption or transferred to a bonded warehouse and withdrawn therefrom and the several charges against the bond cancelled upon the payment of the duties chargeable against an equivalent amount of ores or crude metals from which said metal would be producible in their condition as imported: Provided, further, That on the arrival of the ores or crude metals at such establishments they shall be sampled and assayed according to commercial methods under the supervision of proper government officials: Provided, further, That all labor performed and services rendered pursuant to this section shall be under the supervision of the proper customs official and at the expense of the manufacturer: Provided, further, That all regulations for carrying out the provisions of this section shall be prescribed by the Commissioner with the approval of the ministry head: And Provided, finally, That the several charges against the bond of any smelting warehouse established under the provisions of this section may be cancelled upon the exportation or transfer to a bonded manufacturing warehouse from any other bonded smelting warehouse established under this section of a quantity of the same kind of metal, in excess of that covered by open bonds, equal to the amount of metal producible from the smelting or refining, or both, of the dutiable metal contained in the imported ores or crude metals, due allowance being made of the smelter wastage as ascertained from time to time by the Commissioner with the approval of the ministry head. HAEDCT PART 3 Transportation in Bond SECTION 2101. Entry for Immediate Transportation. Articles entered for constructive warehousing and immediate transportation under transit manifest to other ports of the Philippines without appraisement may be transported under irrevocable domestic letter of credit, bank guarantee or bond, upon proper examination and consigned to the Collector at the port of destination, who will allow entry to be made at his port by the consignee. Articles received at any port from another port of the Philippines on an entry for immediate transportation may be entered at the port of delivery either for consumption or warehousing. SECTION 2102. Bonding of Carrier Transporting Articles Under the Preceding Section. A carrier engaged in conveying imported articles under the preceding section from a port of importation to other ports shall give security in the nature of a general transportation bond, in a sum not less than ten thousand pesos (P10,000) conditioned that the carrier shall transport and deliver without delay, and in accordance with law and regulations, to the Collector at the port of destination all articles delivered to such carrier and that all proper charges and expenses incurred by the customs authorities or at their instance by reason of such transshipments shall be duly paid. SECTION 2103. Articles Entered for Immediate Exportation. Where an intent to export the articles is shown by the bill of lading, invoice, manifest, or other satisfactory evidence, the whole or a part of a bill (not less than one package) may be entered for immediate exportation under bond. The Collector shall designate the vessel or aircraft in which the articles are laden constructively as a warehouse to facilitate the direct transfer of the articles to the exporting vessel or aircraft. Unless it shall appear by the bill of lading, invoice, manifest, or other satisfactory evidence, that articles arriving in the Philippines are destined for transshipment, no exportation thereof will be permitted except under entry for immediate exportation under irrevocable domestic letter of credit, bank guaranty or bond in an amount equal to the ascertained duties, taxes and other charges. Upon the exportation of the articles, and the production of proof of landing of same beyond the limits of the Philippines, the irrevocable domestic letter of credit, bank guaranty or bond shall be released. aTIAES TITLE VI Administrative and Judicial Proceedings PART 1 Search, Seizure and Arrest SECTION 2201. Trespass or Obstruction of Customs Premises. No person other than those with legitimate business with, or employees of, the port or the Bureau of Customs shall be allowed to enter the customs premises without a written permission of the Collector. No person shall obstruct a customhouse, warehouse, office, wharf, street or other premises under the control of the Bureau of Customs, or in any of the approaches to that house or premises. SECTION 2202. Special Surveillance for Protection of Customs Revenue and Prevention of Smuggling. In order to prevent smuggling and to secure the collection of the legal duties, taxes and other charges, the customs service shall exercise surveillance over the coast, beginning when a vessel or aircraft enters Philippine territory and concluding when the article imported therein has been legally passed through the customhouse: Provided, that the function of the Philippine Coast Guard to prevent and suppress illegal entry, smuggling and other customs frauds and violations of the maritime law and its proper surveillance of vessels entering and/or leaving the Philippine territory as provided in section 3 (a) of Republic Act Numbered Fifty-one hundred and seventy-three shall continue to be in force and effect. SECTION 2203. Persons having Police Authority. For the enforcement of the tariff and customs laws, the following persons are authorized to effect searches, seizures and arrests conformably with the provision of said laws. a. Officials of the Bureau of Customs, district collectors, deputy collectors, police officers, agents, inspectors and guards of the Bureau of Customs; b. Officers of the Philippine Navy and other members of the Armed Forces of the Philippines and national law enforcement agencies when authorized by the Commissioner; c. Officials of the Bureau of Internal Revenue on all cases falling within the regular performance of their duties, when the payment of internal revenue taxes are involved; aDIHCT d. Officers generally empowered by law to effect arrests and execute processes of courts, when acting under the direction of the Collector. In order to avoid conflicts, and insure coordination among these persons having authority to effect searches, seizures and arrests for the effective enforcement of, and conformably with tariff and customs laws, the Minister of Finance, shall, subject to the approval of the President of the Philippines, define the scope, areas covered, procedures and conditions governing the exercise of such police authority including custody and responsibility for the goods seized. The rules and regulations to this effect shall be furnished to all the government agencies and personnel concerned for their guidance and compliance, and shall be published in a newspaper of general circulation. SECTION 2204. Place Where Authority May be Exercised. All persons conferred with the powers in the preceding section may exercise the same at any place within the jurisdiction of the Bureau of Customs. SECTION 2205. Exercise of Power of Seizure and Arrest. It shall be within the power of a customs official or person authorized as aforesaid, and it shall be his duty, to make seizure of any vessel, aircraft, cargo, article, animal or other movable property, when the same is subject to forfeiture or liable for any fine imposed under tariff and customs laws, rules and regulations, such power to be exercised in conformity with the law and the provisions of this Code: Provided, That the powers of the Fisheries Commission to make arrests, searches and seizures as provided in section four paragraphs "g" and "l" of Republic Act Numbered Thirty-five hundred and twelve, and the Philippine Coast Guard under Republic Act Numbered Fifty-one hundred and seventy-three shall continue to be in force and effect. SECTION 2206. Duty of Officer or Official to Disclose Official Character. It shall be the duty of any person exercising authority as aforesaid, upon being questioned at the time of the exercise thereof, to make known his official character as an officer or official of the Government, and if his authority is derived from special authorization in writing to exhibit the same for inspection, if demanded. aEcTDI SECTION 2207. Authority to Require Assistance. Any person exercising police authority under the customs and tariff laws may demand assistance of any police officer when such assistance shall be necessary to effect any search, seizure or arrest which may be lawfully made or attempted by him. It shall be the duty of any police officer upon whom such requisition is made to give such lawful assistance in the matter as may be required. SECTION 2208. Right of Police Officer to Enter Inclosure. For the more effective discharge of his official duties, any person exercising the powers herein conferred, may at anytime enter, pass through, or search any land or inclosure or any warehouse, store or other building, not being a dwelling house. A warehouse, store or other building or inclosure used for the keeping or storage of articles does not become a dwelling house within the meaning hereof merely by reason of the fact that a person employed as watchman lives in the place, nor will the fact that his family stays there with him alter the case. SECTION 2209. Search of Dwelling House. A dwelling house may be entered and searched only upon warrant issued by a Judge of the Court or such other responsible officers as may be authorized by law, upon sworn application showing probable cause and particularly describing the place to be searched and person or thing to be seized. ESTCHa SECTION 2210. Right to Search Vessels or Aircrafts and Persons or Articles Conveyed Therein. It shall be lawful for any official or person exercising police authority under the provisions of this Code to go aboard any vessel or aircraft within the limits of any collection district, and to inspect, search and examine said vessel or aircraft and any trunk, package, box or envelope on board, and to search any person on board the said vessel or aircraft if under way, to use all necessary force to compel compliance; and if it shall appear that any breach or violation of the customs and tariff laws of the Philippines has been committed, whereby or in consequence of which such vessels or aircrafts, or the article, or any part thereof, on board of or imported by such vessel or aircraft, is liable to forfeiture to make seizure of the same or any part thereof. The power of search hereinabove given shall extend to the removal of any false bottom, partition, bulkhead or other obstruction, so far as may be necessary to enable the officer to discover whether any dutiable or forfeitable articles may be concealed therein. No proceeding herein shall give rise to any claim for the damage thereby caused to article or vessel or aircraft. SECTION 2211. Right to Search Vehicles, Beasts and Persons . It shall also be lawful for a person exercising authority as aforesaid to open and examine any box, trunk, envelope or other container, wherever found when he has reasonable cause to suspect the presence therein of dutiable or prohibited article or articles introduced into the Philippines contrary to law, and likewise to stop, search and examine any vehicle, beast or person reasonably suspected of holding or conveying such article as aforesaid. SECTION 2212. Search of Persons Arriving from Foreign Countries. All persons coming into the Philippines from foreign countries shall be liable to detention and search by the customs authorities under such regulations as may be prescribed relative thereto. Female inspectors may be employed for the examination and search of persons of their own sex. cHaDIA PART 2 Administrative Proceedings SECTION 2301. Warrant for Detention of Property Bond. Upon making any seizure, the Collector shall issue a warrant for the detention of the property; and if the owner or importer desires to secure the release of the property for legitimate use, the Collector may surrender it upon the filing of a sufficient bond, in an amount to be fixed by him, conditioned for the payment of the appraised value of the article and/or any fine, expenses and costs which may be adjudged in the case: Provided, That articles the importation of which is prohibited by law shall not be released under bond. SECTION 2302. Report of Seizure to Commissioner and Chairman, Commission on Audit. When a seizure is made for any cause, the Collector of the district wherein the seizure is effected shall immediately make report thereof to the Commissioner and Chairman of the Commission on Audit. SECTION 2303. Notification to Owner or Importer. The Collector shall give the owner or importer of the property or his agent a written notice of the seizure and shall give him an opportunity to be heard in reference to the delinquency which was the occasion of such seizure. For the purpose of giving such notice and of all other proceedings in the matter of such seizure, the importer, consignee or person holding the bill of lading shall be deemed to be the "owner" of the article included in the bill. For the same purpose, "agent" shall be deemed to include not only any agent in fact of the owner of the seized property but also any person having responsible possession of the property at the time of the seizure, if the owner or his agent in fact is unknown or cannot be reached. SECTION 2304. Notification to Unknown Owner. Notice to an unknown owner shall be effected by posting for fifteen days in the public corridor of the customhouse of the district in which the seizure was made, and, in the discretion of the Commissioner, by publication in a newspaper or by such other means as he shall consider desirable. ECaSIT SECTION 2305. Description, Appraisal and Classification of Seized Property. The Collector shall also cause a list and particular description and/or classification of the property seized to be prepared and an appraisement of the same, like, or similar article at its wholesale value in the local market in the usual wholesale quantities in the ordinary course of trade to be made by at least two appraising officials, if there are such officials at or near the place of seizure. In the absence of those officials, then by two competent and disinterested citizens of the Philippines, to be selected by him for that purpose, residing at or near the place of seizure, which list and appraisement shall be properly attested to by the Collector and the persons making the appraisal. SECTION 2306. Proceedings in Case of Property Belonging to Unknown Parties. If, within fifteen days after the notification prescribed in section twenty-three hundred and four of this Code, no owner or agent can be found or appears before the Collector, the latter shall declare the property forfeited to the government to be sold at auction in accordance with law. SECTION 2307. Settlement of Case by Payment of Fine or Redemption of Forfeited Property. Subject to the approval of the Commissioner, the district collector may while the case is still pending, accept the settlement of any seizure case provided that the owner, importer, or consignee or his agent shall offer to pay the fine that may be imposed upon the property, or in case of forfeiture, the owner, importer, or consignee or his agent shall offer to pay for the domestic market value of the property. The Commissioner may accept the settlement of any seizure case on appeal in the same manner. Upon payment of the fine imposed or the domestic market value, the property shall be forthwith surrendered and all liabilities which may or might attach to the property by virtue of the offense which was the occasion of the seizure and all liability which might have been incurred under any cash deposit or bond given by the owner or agent in respect to such property shall thereupon be deemed to be discharged. TSacID Redemption of forfeited property shall not be allowed in any case where the importation is absolutely prohibited or where the surrender of the property to the person offering to redeem the same would be contrary to law. SECTION 2308. Protest and Payment upon Protest in Civil Matters. When a ruling or decision of the Collector is made whereby liability for duties, taxes, fees or other charges are determined, except the fixing of fines in seizure cases, the party adversely affected may protest such ruling or decision by presenting to the Collector at the time when payment of the amount claimed to be due the government is made, or within fifteen (15) days thereafter, a written protest setting forth his objection to the ruling or decision in question, together with the reasons therefor. No protest shall be considered unless payment of the amount due after final liquidation has first been made and the corresponding docket fee, as provided for in Section 3301. SECTION 2309. Protest Exclusive Remedy in Protestable Case . In all cases subject to protest, the interested party who desires to have the action of the Collector reviewed, shall make a protest, otherwise, the action of the Collector shall be final and conclusive against him, except as to matters collectible for manifest error in the manner prescribed in section one thousand seven hundred and seven hereof. SECTION 2310. Form and Scope of Protest. Every protest shall be filed in accordance with the prescribed rules and regulations promulgated under this section and shall point out the particular decision or ruling of the Collector to which exception is taken or objection made, and shall indicate with reasonable precision the particular ground or grounds upon which the protesting party bases his claim for relief. The scope of a protest shall be limited to the subject matter of a single adjustment or other independent transaction; but any number of issue may be raised in a protest with reference to the particular item or items constituting the subject matter of the protest. "Single adjustment", as hereinabove used, refers to the entire content of one liquidation, including all duties, fees, surcharges or fines incident thereto. SECTION 2311. Samples to be Furnished by Protesting Parties. If the nature of the articles permit, importers filing protests involving questions of fact must, upon demand, supply the Collector with samples of the articles which are the subject matter of the protest. Such samples shall be verified by the customs official who made the classification against which the protests are filed. ISTDAH SECTION 2312. Decision or Action by Collector in Protest and Seizure Cases. When a protest in proper form is presented in a case where protest is required, the Collector shall issue an order for hearing within fifteen (15) days from receipt of the protest and hear the matter thus presented. Upon the termination of the hearing, the Collector shall render a decision within thirty (30) days, and if the protest is sustained, in whole or in part, he shall make the appropriate order, the entry reliquidated if necessary. In seizure cases, the Collector, after a hearing shall in writing make a declaration of forfeiture or fix the amount of the fine or take such other action as may be proper. SECTION 2313. Review by Commissioner. The person aggrieved by the decision or action of the Collector in any matter presented upon protest or by his action in any case of seizure may, within fifteen (15) days after notification in writing by the Collector of his action or decision, give written notice to the Collector and one copy furnished to the Commissioner of his desire to have the matter reviewed by the Commissioner. Thereupon the Collector shall forthwith transmit all the records of the proceedings to the Commissioner, who shall approve, modify or reverse the action or decision of the Collector and take such steps and make such orders as may be necessary to give effect to his decision. SECTION 2314. Notice of Decision of Commissioner. Notice of the decision of the Commissioner shall be given to the party by whom the case was brought before him for review, and in seizure cases such notice shall be effected by personal service if practicable. SECTION 2315. Supervisory Authority of Commissioner and of Minister of Finance in Certain Cases. If in any case involving the assessment of duties, the Collector renders a decision adverse to the government, such decision shall automatically be elevated to, and reviewed by, the Commissioner; and if the Collector's decision would be affirmed by the Commissioner, such decision shall be automatically elevated to, and be finally reviewed by, the Minister of Finance: Provided, however, That if within thirty (30) days from receipt of the record of the case by the Commissioner or by the Minister of Finance, as the case may be, no decision is rendered by either of them, the decision under review shall become final and executory: Provided, further, That any party aggrieved by either the decision of the Commissioner or of the Minister of Finance may appeal to the Court of Tax Appeals within thirty (30) days from receipt of a copy of such decision. For this purpose Republic Act Numbered Eleven hundred and twenty-five is hereby amended accordingly. CDAHaE Except as provided in the preceding paragraph, the supervisory authority of the Minister of Finance over the Bureau of Customs shall not extend to the administrative review of the ruling or decision of the Commissioner in matters appealed to the Court of Tax Appeals. SECTION 2316. Authority of Commissioner to Make Compromise. Subject to the approval of the Minister of Finance, the Commissioner of Customs may compromise any case arising under this Code or other laws or part of laws enforced by the Bureau of Customs involving the imposition of fines, surcharges and forfeitures unless otherwise specified by law. PART 3 Judicial Proceedings SECTION 2401. Supervision and Control over Judicial Proceedings. In the absence of special provision, judicial action and proceedings instituted on behalf of the Government pursuant to the provisions of this Code shall be subject to the supervision and control of the Commissioner. SECTION 2402 Review by Court of Tax Appeals. The party aggrieved by a ruling of the Commissioner in any matter brought before him upon protest or by his action or ruling in any case of seizure may appeal to the Court of Tax Appeals, in the manner and within the period prescribed by law and regulations. Unless an appeal is made to the Court of Tax Appeals in the manner and within the period prescribed by laws and regulations, the action or ruling of the Commissioner shall be final and conclusive. PART 4 Surcharges, Fines and Forfeitures SECTION 2501. Failure to Pay Liquidated Charges . For failure to pay the amount of liquidated duties, taxes and other charges of a liquidation within ten (10) working days after the notice of liquidation shall have been publicly posted in the customhouse, a surcharge of ten (10) per cent of the total amount or balance found upon liquidation shall be added thereto and collected therewith, which surcharge shall be increased to twenty-five (25) per cent if the delinquency lasts for more than one year. SECTION 2501-A. Unauthorized Withdrawal of Imported Articles from Bonded Warehouse. Upon any unauthorized withdrawal of imported articles stored in a customs bonded warehouse, a surcharge of fifty (50) per cent of the duties, taxes, customs fees and charges, found to be due and unpaid, shall be added thereto and collected. The surcharge shall be increased by twenty-five (25) per cent annually of the unpaid taxes if the delinquency lasts for more than one year. SECTION 2502. Failure to Supply Consular Invoice. When an entry of articles the dutiable value of which is more than ten thousand pesos (P10,000) is permitted by the Collector to be effected upon commercial invoice certified by the manufacturer, seller or shipper, the Collector, instead of requiring a cash deposit, irrevocable domestic letter of credit, bank guarantee or bond for the subsequent production of the consular invoice, may if the importer who is not bonded so prefers, impose a surcharge of not less than ten per cent (10%) nor more than fifty per cent (50%) of the duties, fees and other charges due upon the importation but in no case less than one thousand pesos (P1,000). SIEHcA SECTION 2503. Undervaluation, Misclassification and Misdeclaration in Entry. When the dutiable value of the imported articles shall be so declared and entered that the duties, based on the declaration of the importer on the face of the entry, would be less by ten per cent (10%) than should be legally collected, or when the imported articles shall be so described and entered that the duties based on the importer's description on the face of the entry would be less by ten per cent (10%) than should be legally collected based on the correct tariff classification, or when the dutiable weight, measurement or quantity of imported articles is found upon examination to exceed by ten per cent (10%) or more than the entered weight, measurement or quantity, a surcharge shall be collected from the importer in an amount of not less than the difference between the full duty and the estimated duty based upon the declaration of the importer, nor more than twice of such difference: Provided, That, an undervaluation, misdeclaration in weight, measurement or quantity of more than 50% between the value, weight, measurement or quantity declared in the entry, and the correct value, weight, quantity or measurement, shall constitute a prima facie evidence of fraud penalized under Section 2530 of this Code. When the undervaluation, misdescription, misclassification or misdeclaration in the import entry is intentional the importer shall be subject to the penal provision under Section 3602 of this Code. SECTION 2504. Failure or Refusal of Party to Give Evidence or Submit Documents for Examination. When the owner, importer or consignee of any imported articles, or the agent of either, fails or refuses, upon lawful demand in writing by any customs official to appear, make oath or submit himself to examination, or to answer any material question or refuses to produce records, accounts or invoices in his possession pertaining to the value, classification or disposition of the article in question and deemed material in appraising the same, the Collector shall assess a surcharge of twenty per centum ad valorem on the article which is the subject of the importation. SECTION 2505. Failure to Declare Baggage. Whenever any dutiable article is found in the baggage of any person arriving within the Philippines which is not included in the baggage declaration, such article shall be seized and the person in whose baggage it is found may obtain release of such article, if not imported contrary to any law upon payment of treble the appraised value of such article plus all duties, taxes and other charges due thereon unless it shall be established to the satisfaction of the Collector that the failure to mention or declare said dutiable article was without fraud. Nothing in this section shall preclude the bringing of criminal action against the offender. SECTION 2506. Breach of Bond. Upon breach of a bond required to be filed under the tariff and customs laws, the Collector subject to the approval of the Commissioner may accept in satisfaction thereof a smaller sum than that mentioned in the penalty clause of the bond, but in no case less than the amount necessary to indemnify the Government for the damage occasioned by such breach. SECTION 2513. Vessel or Aircraft Departing Before Entry Made. Any vessel or aircraft arriving within the limits of a collection district from a foreign port which departs before entry is made, without being compelled to do so by stress of weather, pursuit or duress of enemies, or other necessity, shall be fined in a sum not exceeding five thousand pesos. SECTION 2514. Obstruction to Boarding Official. If the master or pilot in command or any member of the complement of any vessel or aircraft arriving at a Philippine port obstructs or hinders any official from lawfully going on board such vessel or aircraft for the purpose of enforcing the customs and tariff laws, or intentionally causes any such official to be so obstructed or hindered, the vessel or aircraft shall be fined in a sum not exceeding five thousand pesos. SECTION 2515. Unlawful Boarding or Leaving of Vessel or Aircraft. If upon arrival at a Philippine port, any master of a vessel or pilot in command of an aircraft engaged in a foreign trade permits any person to board or leave the vessel or aircraft without the permission of the customs official in charge, such vessel or aircraft shall be fined in a sum not exceeding one thousand pesos. SECTION 2516. Failure to Deliver or Receive Mail. If the master of a vessel or pilot in command of an aircraft arriving at a Philippine port fails or refuses to deliver to the postmaster of the nearest post office, as required by law or contract, all mail matter on board such vessel or aircraft and destined for the particular port, the vessel or aircraft shall be fined in a sum not exceeding one thousand pesos. When any vessel or aircraft which is required by law or contract to carry mail matter departs from a port or place where mail should be received, without giving the postmaster or other postal official a reasonable opportunity to deliver to the vessel or aircraft or its proper officer or agent, any mail matter addressed to or destined for the port or place to which the vessel or aircraft is bound, such vessel or aircraft shall be fined in a sum not exceeding one thousand pesos. SECTION 2517. Unlading of Cargo Before Arrival at Port of Destination. If, upon the arrival within the limits of any collection district of the Philippines of any vessel or aircraft engaged in foreign trade, the master or pilot in command thereof permits any part of the cargo to be unladen before her arrival at her port of destination, and without authority from a proper customs official, such vessel or aircraft shall be fined a sum not less than thirty thousand pesos (P30,000) but not exceeding one hundred thousand (P100,000), provided that no fine shall accrue upon satisfactory proof to the proper collector that the unlading was rendered necessary by stress of weather, accident or other necessity. SECTION 2518. Unlading of Cargo at Improper Time or Place After Arrival. Any vessel or aircraft, which after arrival at her port of destination in the Philippines, discharges cargo at anytime or place other than that designated by the Collector shall be fined in a sum not less than thirty thousand pesos (P30,000) and not exceeding one hundred thousand (P100,000) pesos, provided that no fine shall accrue upon satisfactory proof to the proper collector that the unlading was rendered necessary by stress of weather, accident or other necessity. SECTION 2519. Failure to Exhibit or Deposit Documents . When the master of a vessel or pilot in command of an aircraft engaged in foreign trade fails to exhibit to the Collector at the time of entry of his vessel or aircraft the register or other paper in lieu thereof, together with the clearance and other papers granted by the customs officials to his vessel or aircraft at the last foreign port of departure, or fails to exhibit any certificate or other documents required to be then exhibited, such vessel or aircraft shall be fined in a sum not exceeding five thousand pesos. Such vessel shall be liable for the payment of the aforesaid fine if the master, within forty-eight hours after arrival, shall fail to deliver to the proper consular officer of his nation such documents as are required by law to be deposited with him, or, if after having made such deposit, the master shall fail to produce to the Collector the required evidence that the same has been effected. SECTION 2520. Bringing of Unmanifested Arms, Explosives or War Equipment. Any vessel or aircraft arriving at a port in the Philippines having firearms, gunpowder, cartridges, dynamite or any other explosives, munitions or equipment of war concealed on board the vessel or not contained in the manifest of the vessel or aircraft, shall be fined a sum not less than thirty thousand pesos (P30,000) but not exceeding one hundred thousand (P100,000) pesos. SECTION 2521. Failure to Supply Requisite Manifests. If any vessel or aircraft enters or departs from a port of entry without submitting the proper manifests to the customs authorities, or shall enter or depart conveying unmanifested cargo other than as stated in the next preceding section hereof, such vessel or aircraft shall be fined in a sum not less than ten thousand pesos (P10,000) but not exceeding thirty thousand (P30,000) pesos. The same fine shall be imposed upon any arriving or departing vessel or aircraft if the master or pilot in command shall fail to deliver or mail to the Commission on Audit a true copy of the manifest of the incoming or outgoing cargo, as required by law. CIAHDT SECTION 2522. Disappearance of Manifested Article. When any package or article mentioned in the manifest shall not be duly forthcoming upon the arrival of the vessel or aircraft, the vessel or aircraft shall be fined in a sum not exceeding two thousand (P2,000) pesos, unless the disappearance of the package or article in question was not due to the negligence of the master of the vessel or pilot in command of an aircraft and explained to the satisfaction of the Collector. The vessel or aircraft shall be liable for the payment of the same fine when a package or article listed in the manifest does not tally materially in character or otherwise with the description thereof in the manifest. SECTION 2523. Discrepancy Between Actual and Declared Weight of Manifested Article. If the gross weight of any article or package described in the manifest exceeds by more than twenty (20) per centum the gross weight as declared in the manifest or bill of lading thereof, and the Collector shall be of the opinion that such discrepancy was due to the carelessness or incompetency of the master or pilot in command, owner or employee of the vessel or aircraft, a fine of not more than fifteen (15) per centum of the value of the package or article in respect to which the deficiency exists, may be imposed upon the importing vessel or aircraft. SECTION 2524. Delivery of Cargo not Agreeing with Master's or Pilot's in Command Report. When a vessel or aircraft arriving from a foreign port is compelled by necessity to put into another port than the port of her destination and permission is granted by the Collector for the unlading of the vessel or aircraft or the delivery of any part of her cargo and it shall be found that the delivery of the cargo does not agree with the master's or pilot's in command report, and the discrepancy is not satisfactorily explained, the vessel or aircraft shall be fined in a sum not exceeding five thousand (P5,000) pesos. SECTION 2525. Breaking of Seal Placed by Customs Officials. If any seal placed by a customs official upon any vessel or aircraft or compartment thereof, or upon any box, trunk or other package of article on board any vessel or aircraft is broken or destroyed, the vessel or aircraft shall be fined in a sum not exceeding ten thousand (P10,000) pesos for each seal so broken or destroyed. SECTION 2526. Breaking of Lock or Fastening Placed by Customs Officials. If any lock or other fastening device placed by a customs official upon any hatch door, or other means of communication with the hold of a vessel or aircraft, or other part thereof, for the security of the same during the night time, shall be unlawfully opened, broken or removed, or if any of the articles contained in the hold or in other compartments so secured shall be clandestinely abstracted and landed, the vessel or aircraft shall be fined in a sum not exceeding ten thousand (P10,000) pesos. SECTION 2527. Disappearance of Trunk or Package Specially Noted by Customs Official. When any box, trunk or other package of article is found by a customs official on any incoming vessel or aircraft separate from the rest of the cargo or in any unusual or improper place on such vessel or aircraft and the same shall be noted by him, with proper description, and the attention of the master or pilot in command or other responsible officer of the vessel or aircraft is called thereto, the vessel or aircraft shall be fined in a sum not exceeding ten thousand (P10,000) pesos for every such package which may subsequently be missing and unaccounted for upon the arrival of the vessel or aircraft at the port of entry. SECTION 2528. False Statement of Vessel's or Aircraft's Destination . When the master or pilot in command of a vessel or aircraft laden with articles shall make a false statement as to the next destination of such vessel or aircraft, when information concerning the same is required of him by a customs official, such vessel or aircraft shall be fined in a sum not exceeding ten thousand (P10,000) pesos; and the circumstances that a vessel or aircraft after clearing for a certain port of destination goes to some other port, not being impelled to do so by necessity, shall be prima facie proof that the original statement of the vessel's or aircraft's actual destination was false. SECTION 2529. Other Offenses. A vessel shall be fined in an amount hereafter fixed for: (1) Anchoring at any deck, pier, wharf, quay or bulkhead without rat guards, two hundred (P200) pesos for coastwise vessels, and one thousand (P1,000) pesos for overseas vessels; AaSTIH (2) Dumping garbage or slops over the side within three miles from the nearest coastline, one thousand (P1,000) pesos; (3) Dumping or causing to spread crude oil, kerosene or gasoline in the bay or at the piers within three miles from the nearest coastline, one thousand (P1,000) pesos for each offense; (4) Loading gasoline at a place other than that designated by the regulations, one thousand (P1,000) pesos for each offense; (5) Causing the emission and spread of harmful gas, fumes and chemicals, five thousand (P5,000) pesos for each offense. SECTION 2530. Property Subject to Forfeiture Under Tariff and Customs Law. Any vehicle, vessel or aircraft, cargo, article and other objects shall, under the following conditions be subject to forfeiture: a. Any vehicle, vessel or aircraft, including cargo, which shall be used unlawfully in the importation or exportation of articles or in conveying and/or transporting contraband or smuggled articles in commercial quantities into or from any Philippine port or place. The mere carrying or holding on board of contraband or smuggled articles in commercial quantities shall subject such vessel, vehicle, aircraft or any other craft to forfeiture; Provided, That the vessel, aircraft or any other craft is not used as duly authorized common carrier and as such a carrier it is not chartered or leased; b. Any vessel engaging in the coastwise trade which shall have on board any article of foreign growth, produce or manufacture in excess of the amount necessary for sea stores, without such article having been properly entered or legally imported; EHaDIC c. Any vessel or aircraft into which shall be transferred cargo unladen contrary to law prior to the arrival of the importing vessel or aircraft at her port of destination; d. Any part of the cargo, stores or supplies of a vessel or aircraft arriving from a foreign port which is unladen before arrival at the vessel's or aircraft's port of destination and without authority from the customs officials; but such cargo, ship or aircraft stores and supplies shall not be forfeited if such unlading was due to accident, stress of weather or other necessity and is subsequently approved by the Collector; e. Any article which is fraudulently concealed in or removed contrary to law from any public or private warehouse, container yard or container freight station under customs supervision; f. Any article the importation or exportation of which is effected or attempted contrary to law, or any article of prohibited importation or exportation, and all other articles which, in the opinion of the Collector, have been used, are or were entered to be used as instruments in the importation or exportation of the former; g. Unmanifested article found on any vessel or aircraft if manifest therefor is required; h. Sea stores or aircraft stores adjudged by the Collector to be excessive, when the duties assessed by the Collector thereon are not paid or secured forthwith upon assessment of the same; i. Any package of imported article which is found by the examining official to contain any article not specified in the invoice or entry, including all other packages purportedly containing imported articles similar to those declared in the invoice or entry to be the contents of the misdeclared package; Provided, That the Collector is of the opinion that the misdeclaration was contrary to law; DCIAST j. Boxes, cases, trunks, envelopes and other containers of whatever character used as receptacles or as devices to conceal article which is itself subject to forfeiture under the tariff and customs laws or which is so designed as to conceal the character of such articles; k. Any conveyance actually being used for the transport of articles subject to forfeiture under the tariff and customs laws, with its equipage or trappings, and any vehicle similarly used, together with its equipage and appurtenances including the beast, steam or other motive power drawing or propelling the same. The mere conveyance of contraband or smuggled articles by such beast or vehicle shall be sufficient cause for the outright seizure and confiscation of such beast or vehicle, but the forfeiture shall not be effected if it is established that the owner of the means of conveyance used as aforesaid, is engaged as common carrier and not chartered or leased, or his agent in charge thereof at the time, has no knowledge of the unlawful act; l. Any article sought to be imported or exported: (1) Without going through a customhouse, whether the act was consummated, frustrated or attempted; (2) By failure to mention to a customs official, articles found in the baggage of a person arriving from abroad; (3) On the strength of a false declaration or affidavit executed by the owner, importer, exporter or consignee concerning the importation of such article; (4) On the strength of a false invoice or other document executed by the owner, importer, exporter or consignee concerning the importation or exportation of such article; and (5) Through any other practice or device contrary to law by means of which such articles was entered through a customhouse to the prejudice of the government. HCEcAa SECTION 2531. Properties Not Subject to Forfeiture in the Absence of Prima Facie Evidence. The forfeiture of the vehicle, vessel, or aircraft shall not be effected if it is established that the owner thereof or his agent in charge of the means of conveyance used as aforesaid has no knowledge of or participation in the unlawful act: Provided, however, That a prima facie presumption shall exist against the vessel, vehicle or aircraft under any of the following circumstances: 1. If the conveyance has been used for smuggling at least twice before; 2. If the owner is not in the business for which the conveyance is generally used; and 3. If the owner is not financially in a position to own such conveyance. SECTION 2532. Conditions Affecting Forfeiture of Article. As regards imported or exported article or articles whereof the importation or exportation is merely attempted, the forfeiture shall be effected only when and while the article is in the custody or within the jurisdiction of the customs authorities or in the hands or subject to the control of the importer, exporter, original owner, consignee, agent or other person effecting the importation, entry or exportation in question, or in the hands or subject to the control of some persons who shall receive, conceal, buy, sell or transport the same or aid in any such acts, with knowledge that the article was imported, or was the subject of an attempt at importation or exportation, contrary to law. SECTION 2533. Enforcement of Lien, Administrative Fines and Forfeitures. Administrative fines and forfeitures shall be enforced by the seizure of the vehicle, vessel or aircraft or other property subject to the fine or forfeiture and by subsequent proceedings in conformity with the provisions of Parts 2 and 3, Title VI, Book II, of this Code. For the purpose of enforcing the lien for customs duties, fees and other charges on any seized or confiscated article in the custody of the Bureau of Internal Revenue, the Bureau of Internal Revenue is hereby authorized to impose and enforce the said lien. ITScAE SECTION 2534. Seizure of Vessel or Aircraft for Delinquency of Owner or Officer. When the owner, agent, master, pilot in command or other responsible officer of any vessel or aircraft becomes liable to be fined under the tariff and customs laws on account of a delinquency in the discharge of a duty imposed upon him with reference to the said vessel or aircraft, the vessel or aircraft itself may be seized and subjected in an administrative proceeding for the satisfaction of the fine for which such person would have been liable. SECTION 2535. Burden of Proof in Seizure and/or Forfeiture. In all proceedings taken for the seizure and/or forfeiture of any vessel, vehicle, aircraft, beast or articles under the provisions of the tariff and customs laws, the burden of proof shall lie upon the claimant: Provided, That probable cause shall be first shown for the institution of such proceedings and that seizure and/or forfeiture was made under the circumstances and in the manner described in the preceding sections of this Code. SECTION 2536. Seizures of Other Articles. The Commissioner of Customs and Collector of Customs and/or any other customs officer, with the prior authorization in writing by the Commissioner, may demand evidence of payment of duties and taxes on foreign articles openly offered for sale or kept in storage, and if no such evidence can be produced, such articles may be seized and subjected to forfeiture proceedings: Provided, however, That during such proceedings the person or entity from whom such articles have been seized shall be given the opportunity to prove or show the source of such articles and the payment of duties and taxes thereon. PART 5 Disposition of Property in Customs Custody SECTION 2601. Property Subject to Sale. Property in customs custody shall be subject to sale under the conditions hereinafter provided: a. Abandoned article; SETaHC b. Articles entered under warehousing entry not withdrawn nor the duties and taxes paid thereon within the period prescribed by law; c. Articles for which import entry has been filed but have not been claimed within five (5) days hereafter: Provided, That in justifiable cases, or when public interest so requires, the Collector may, in his discretion, grant an extension of not more than five (5) days; d. Seized property, other than contraband, after liability to sale shall have been established by proper administrative or judicial proceedings in conformity with the provisions of this Code; and e. Any article subject to a valid lien for customs duties, taxes or other charges collectible by the Bureau of Customs, after the expiration of the period allowed for the satisfaction of the same. SECTION 2602. Place of Sale or Other Disposition of Property. Property within the purview of this Part of this Code shall be sold, or otherwise disposed of, upon the order of the Collector of the port where the property in question is found, unless the Commissioner shall direct its conveyance for such purpose to some other port. SECTION 2603. Mode of Sale. In the absence of any special provision, subject to the provisions of Section 2601 above provided, property subject to sale by the customs authorities shall be sold at public auction within thirty (30) days after ten (10) days notice of such sale shall have been conspicuously posted at the port and such other advertisement as may appear to the Collector to be advisable in the particular case. SECTION 2604. Disqualification to Participate in Auction Sale. No customs official or employee shall be allowed to bid directly or indirectly, in any customs auction. SECTION 2605. Disposition of Proceeds. The following charges shall be paid from the proceeds of the sale in the order named: a. Expenses of appraisal, advertisement and sale. b. Duties except in the case of abandoned and forfeited articles. c. Taxes and other charges due the Government. d. Government storage charges. e. Arrastre and private storage charges. f. Freight, lighterage or general average, on the voyage of importation, of which due notice shall have been given to the Collector. SECTION 2606. Disposition of Surplus from the Proceeds of Sale of Abandoned or Forfeited Articles. Except in the case of the sale of abandoned or forfeited articles, and all articles which are not claimed by payment of duties, taxes and other charges and compliance with all legal requirements within the prescribed period, any surplus remaining after the satisfaction of all lawful charges as aforesaid shall be retained by the Collector for ten (10) days subject to the call of the owner. Upon the failure of the owner to claim such surplus within this period, the Collector shall deposit such amount with the Treasurer of the Philippines as a special deposit, to be paid to the proper claimant demanding the same within one year thereafter, upon such evidence and in such manner as the Commission on Audit shall prescribe. AHaDSI In all such cases the Collector shall report fully his action in the matter, together with all the particulars, to the Commissioner and to the Chairman, Commission on Audit. After one year all unclaimed special deposits shall be considered by the Bureau of Treasury as customs receipts. SECTION 2607. Disposition of Articles Liable to Deterioration. Perishable articles shall be deposited in any appropriate bonded warehouse; and, if not immediately entered for export or for transportation from the vessel or aircraft in which imported or entered for consumption and the duties and taxes paid thereon, such articles may be sold at auction, after such public notice, not exceeding three days, as the necessities of the case permit. When seizure shall be made of property which, in the opinion of the Collector, is liable to perish or be wasted or to depreciate greatly in value by keeping, or which cannot be kept without great disproportionate expense, whether such property consists of live animals or of any article, the appraiser shall so certify in his appraisal, then the Collector may proceed to advertise and sell the same at auction, upon notice as he shall deem to be reasonable. The same disposition may be made of any warehoused articles when in the opinion of the Collector it is likely that the cost of depreciation, damage, leakage or other causes, may so reduce its value as to be insufficient to pay the duties, taxes and other charges due thereon, if it should be permitted to be so kept and be subjected to sale in the usual course. SECTION 2608. Disposition of Articles Unfit for Use or Sale or Injurious to Public Health. When any article, which in the opinion of the Collector, is a menace to public health, is seized or otherwise comes into the custody of the Bureau of Customs, the Collector of the port shall, if the matter is not disposable under the provisions relating to food and drugs, appoint a board of three members to examine the article. Whenever possible, one member shall be a representative of the Ministry of Health or the local health officer, and the two others shall be responsible officials of the Bureau of Customs, at least one of whom shall be an appraiser. Such board shall examine said article, and if the same is found to be unfit or a menace to the public health, the board shall so report in writing to the Collector, who shall forthwith order its destruction in such manner as the case may require. Health authorities at port of entry shall collaborate with the collectors in such matters with reasonable dispatch. SECTION 2609. Disposition of Contraband. Article of prohibited importation or exportation, known as contraband, shall, in the absence of special provision, be dealt with as follows: CHATcE a. Dynamite, gunpowder, ammunition and other explosives, firearms and weapons of war and parts thereof, shall be turned over to the Armed Forces of the Philippines; b. If the article in question is highly dangerous to be kept or handled, it shall forthwith be destroyed; c. Contraband coin or bullion, foreign currencies and negotiable instruments shall accrue to the Stabilization Fund of the Central Bank subject to the payment of the expenses incident to seizure, including the reward to the informer, if any; d. Other contraband of commercial value and capable of legitimate use may be sold under such restrictions as will insure its use for legitimate purposes only; but if the thing is unfit for use or the Collector is of the opinion that, if sold, it would be used for unlawful purposes, it shall be destroyed in such manner as the Collector shall direct. SECTION 2610. Disposition of Unsold Articles for Want of Bidders. Articles subject to sale at public auction by Customs authorities shall be sold at a price not less than the wholesale value or price in the domestic market of these or similar articles in the usual wholesale quantities and in the ordinary course of trade as determined in accordance with section twenty-three hundred and five of this Code. When any article remains unsold in at least two public biddings for want of bidders or for lack of an acceptable bid, and the article is perishable and/or suitable for official use then the Collector shall report the matter immediately to the Commissioner of Customs who may subject to the approval of the Minister of Finance, authorize the official use of that article by the Bureau of Customs to promote the intensive collection of taxes and/or to help prevent or suppress smuggling and other frauds upon the Customs, and if the article is not suitable for such use, then it may be channeled to the official use of other offices of the National Government. If the article is suitable for shelter or consists of foodstuffs, clothing materials or medicines then that article shall be given to government charitable institutions through, the Ministry of Social Services and Development. EcSaHA If the article offered for sale is not suitable either for official use or charity, then the same may be re-exported as government property through the Ministry of Trade or any other government entity through barter or sale. If the article cannot be disposed of as provided above, the Collector shall report the matter immediately to the Commissioner who may, subject to the approval of the Minister of Finance, dispose of the article to the best advantage of the government in a negotiated private sale which shall be consummated in the presence of a representative of the Commission on Audit, in the manner provided for by this Code. SECTION 2611. Treatment of Dangerous Explosives. Gunpowder or other dangerous or explosive substances, including firecrackers, shall not be deposited in a bonded warehouse, and when not entered for immediate use, transportation or export, shall be subject to such disposition, in the discretion of the Commissioner of Customs, consistent with public safety. Expenses incurred in such disposition shall constitute a lien on the articles and a charge against the owner. SECTION 2612. Disposition of Smuggled Articles. Smuggled articles, after liability to seizure or forfeiture shall have been established by proper administrative or judicial proceedings in conformity with the provisions of this Code, shall be disposed of as provided for in section twenty-six hundred and ten: Provided, That articles whose importation is prohibited under Section One hundred two sub-paragraphs b, c, d, e and j shall, upon order to the Collector in writing, be burned or destroyed, in such manner as the case may require as to render them absolutely worthless, in the presence of a representative each from the Commission on Audit, Ministry of Justice, Bureau of Customs, and if possible, any representative of the private sector. PART 7 Fees and Charges SECTION 3301. Customs Fees and Charges. For services rendered and documents issued by the Bureau of Customs the following fees shall be charged and collected, by affixing documentary customs stamps in the correct amount upon the document or any other paper which is the subject of the charge and by the cancellation of such stamps in the manner prescribed by the Commissioner, and no such document or any other paper shall be issued or granted by any customs official until the correct amount of stamps shall have been affixed and cancelled: Provided, however, That fees of twenty pesos or over may be paid in cash: For each amendment allowed to a foreign P10.00 inward manifest For each permit to others than passengers to take 10.00 cigars aboard ship, per thousand cigars For each permit (to others than passengers) to 10.00 take cigarettes aboard ship, per thousand cigarettes For each original import or export entry exceeding 10.00 fifty pesos in value For each entry for immediate transportation in 10.00 bond For each original internal revenue entry 2.00 For each original withdrawal entry from any bonded 5.00 warehouse For each bond accepted or renewed 10.00 For each approval of application in respect to 10.00 transaction covered by general bond For every formal protest filed before the Collector 10.00 of Customs For each appeal in protest and seizure cases 10.00 For each certificate not hereinabove specified, 10.00 exclusive of such as are made in the course of routine administration in the bureau which do not subserve any special pecuniary interest of the party concerned therein SECTION 3302. Other Charges. When any article is sold or any service rendered by the Bureau of Customs in any matter for which a charge may be collected legally, no fee therefor having been fixed by law, such charge shall be on such amount as may from time to time be fixed by regulations or order of the Commissioner and approved by the Ministry of Finance, and the payment of such charge may be made by affixing and cancelling the documentary customs stamps. EDIHSC SECTION 3303. Effect of Failure to Affix Stamp upon Document. No document or any other paper upon which no documentary customs stamps have been affixed and cancelled shall be received or recognized by any customs official. SECTION 3304. General Provision on the Authority to Increase or Decrease Fees and Charges . The rates of the fees and charges in all ports in the Philippines shall be those now provided for under section thirty-three hundred one of this Code: Provided, however, That the Minister of Finance may, upon recommendation of the Commissioner of Customs, increase or decrease the said fees, dues and charges collectible by the Bureau of Customs to protect the interest of the Government. TITLE VIII General Provisions PART I Customs Brokers SECTION 3401. Qualifications of Applicants for Customs Broker's Certificate. All applicants for customs broker's certificate shall pass a written examination for the purpose. Applicants for admission to the said examination shall have the following qualifications: (a) At least 21 years of age; (b) A citizen of the Philippines; (c) Of good moral character; and (d) Has completed at least a four-year collegiate course, where he has creditably taken at least eighteen (18) academic units in tariff and customs and/or taxation; and applicant may be allowed to take the examination provided that for every deficiency of three (3) academic units in tariff and customs and/or taxation shall be substituted by at least three (3) months of actual experience in customs brokerage and/or customs and tariff matters: Provided, That said experience shall be duly certified by the employer or employers of the applicant. No corporation, association or partnership shall engage in the customs brokerage business unless at least two (2) of the officers of such corporation or association, or at least two (2) of the members of such partnership have such certificate. No certificate as customs broker shall be granted to any person who has been convicted of a crime involving moral turpitude. SICaDA SECTION 3402. Examination by the Board of Examiners for Customs Brokers. Examinations for customs broker shall be given by the Board of Examiners for customs broker under the supervision of the Civil Service Commission. Application for admission to such examination shall be filed with the Civil Service Commission. Examination for customs brokers shall be given once every two (2) years or oftener as the need therefor arises which fact shall be certified by the Commissioner of Customs and shall be confined to subjects with which such brokers are required to be conversant, including knowledge of customs and tariff laws and regulations, and of other laws and regulations the enforcement of which is the concern of the Bureau of Customs. The Board shall submit within one hundred twenty (120) days after the date of examination the ratings obtained by each candidate to the Commissioner of Civil Service who shall submit such ratings to the President of the Philippines for release. A general average of seventy-five per cent (75%) shall be the passing grade for this examination: Provided, That the examine shall not have obtained a grade of less than sixty per cent (60%) in any of the examination subjects. This customs brokers' examination shall be considered as equivalent to the first grade regular examination given by the Civil Service Commission for purposes of appointment to positions in the classified service the duties of which involve knowledge of customs and tariff matters. The examination and registration fees shall be subject to Republic Act Numbered four hundred and sixty-five. SECTION 3403. The Board of Examiners. The Board of Examiners for Customs Brokers shall be composed of the Commissioner of Customs, as ex-officio chairman, the Tariff Commissioner and three (3) other members who shall be appointed by the President upon the recommendation of the Commissioner of Civil Service. The three (3) members of the Board shall be holder of customs brokers' certificate and shall hold office for a term of two (2) years: Provided, That the term of any incumbent shall not be affected thereby. Vacancies in the Board shall be filled for the unexpired term. TESDcA SECTION 3404. Compensation of Members of the Board. The chairman and members of the board shall receive a compensation of ten pesos (P10.00) for each candidate examined. SECTION 3405. Fees. (a) Each applicant for examination shall pay a fee as provided for in Republic Act Numbered four hundred and sixty-five, as amended, which shall be paid to the Civil Service Commission. (b) Each successful candidate shall be issued a certificate as customs broker upon payment of a fee of fifty pesos (P50.00) to the Civil Service Commission. SECTION 3406. Annual License Fee. Any person who is a holder of a customs broker's certificate, desiring to establish a customs brokerage business at any port in the Philippines shall apply for an annual license from the Collector of the port concerned. No such license shall be issued unless the applicant pays the required annual license fee of one hundred pesos (P100) and files the required bonds for customs brokers. Whenever it shall appear that a bond given by a customs broker is inadequate, the Collector shall require additional or substitute bond to be filed. The additional or substitute bond shall be furnished by the broker within ten (10) days after demand, otherwise his permit shall be suspended or revoked as circumstances may warrant. The bonds posted by the customs broker may be personal bonds guaranteed by at least two (2) sureties satisfactory to the Collector of the port or a surety bond posted by a duly licensed surety company. SECTION 3407. Issuance, Revocation and Suspension of Certificate. A candidate who has passed the customs brokers' examination shall be entitled to the issuance of a certificate as a customs broker: Provided, That (1) persons who qualified as customs broker in accordance with customs regulations existing before the adoption of this Code; (2) Commissioner of Customs who has acted as ex-officio Chairman of the Board of Examiners for Customs Brokers and the Tariff Commissioner who has acted as member of the said board; and (3) Collectors of Customs who have served as such in any of the collection districts for a period of at least five years, who desire to have a certificate issued to them may apply for the issuance of such certificate, upon payment of the fees required under paragraph (b) of Section Thirty-four hundred and five of this Code. A customs broker's certificate shall show, among other things, the full name of the registrant, shall have a serial number and shall be signed by all the members of the Board and the Commissioner of Civil Service, and shall bear the official seal of the Board. HCTAEc A complaint for the suspension or revocation of the certificate of a customs broker shall be filed with the Board of Examiners for Customs Brokers which shall investigate the case and shall submit its findings and recommendations to the Commissioner of Civil Service and shall immediately furnish the respondent customs broker with a copy of his decision. SECTION 3408. Roster of Customs Brokers. A roster showing the names and addresses of the customs brokers shall be prepared by the Commissioner of Civil Service during the month of July of every year. Copies of this roster shall be mailed to each person so registered and placed on file with the Office of the President of the Philippines, and copies thereof, shall be furnished to the Office of the Minister of Finance, to the Commissioner and Collectors of Customs and to such other bureaus, government agencies and provincial and municipal authorities as may be deemed necessary, and to the public upon request. SECTION 3409. Rules and Regulations by the Commissioner of Civil Service. The Commissioner of Civil Service, upon recommendation of the Board of Examiners for Customs Brokers, shall promulgate such rules and regulations as may be necessary to carry out the provisions of Part 1 of this title. PART 2 Miscellaneous Provisions SECTION 3501. Duty of Collector to Report Rulings to Commissioner. When any new or unsettled question shall be determined by a collector he shall, if the matter is not otherwise appealed for review in the ordinary course, notify the Commissioner of his decision and submit an adequate statement of the facts involved. SECTION 3502. Application of Established Ruling or Decision. A ruling or decision of the Commissioner of Customs which determines the construction or application of any provision of law imposing customs duties and which changes any existing established classification, interpretation or practice shall not take effect until after thirty days public notice shall be given in the form of a published customs tariff decision. When such ruling or decision favor the taxpayers it shall become effective immediately. SECTION 3503. Authority of Official to Administer Oaths and Take Testimony. The Commissioner, Collectors and their deputies, and other customs employee especially deputized by the Collector shall have authority to administer oaths and take testimony in connection with any matter within the jurisdiction of the Bureau of Customs and in connection therewith may require the production of relevant papers, documents, books and records in accordance with law. SECTION 3504. General Bonds. In cases where bonds are required to be given under the provisions of the customs and tariff laws, the Collector, instead of requiring separate special bonds where the transactions of a particular party are numerous, may accept general bonds extending over such periods of time and covering such transactions of the party in question as shall be satisfactory to said Collector. IEHScT SECTION 3505. Supervision over Attorneys-in-fact. No person acting as agent or attorney-in-fact of other persons shall be allowed to deal in matters pertaining to customs and/or tariff unless his duly notarized power of attorney has been approved by the Collector of the port. No more than one such continuing power may be accepted or recognized from any one person or acting as agent in the importation of articles unless he be a licensed customs broker: Provided, That in ports of entry where there are two or more licensed customs brokers doing business as such customs brokers, no person shall act as agent or attorney-in-fact for any regular importer unless he is a full-time employee or official of such importer or principal receiving fixed compensation or salary as such. SECTION 3506. Assignment of Customs Employees to Overtime Work. Customs employees may be assigned by a Collector to do overtime work at rates fixed by the Commissioner of Customs when the service rendered is to be paid for by importers, shippers or other persons served. The rates to be fixed shall not be less than that prescribed by law to be paid to employees of private enterprise. SECTION 3510. Reduction of Testimony to Writing. When testimony is taken in any proceeding or matter under the authority of the Bureau of Customs, either party may require that the same be reduced to writing, and when so taken it shall be filed in the Office of the Collector and preserved for use or reference until final decision. SECTION 3511. Collector not Liable in Respect to Ruling in Customs Cases. No Collector or other official of customs shall be in any way personally liable for or on account of any official ruling or decision as to which the person claiming to be aggrieved has the right to obtain either an administrative or judicial review, and except for misdelivery of articles a Collector shall not, in the absence of abuse of authority, be liable to any person for a loss occasioned either by his own official act or the act of his subordinates. SECTION 3512. Interest Prohibited to be Held by Customs Employees. No person employed under the authority of the government in the collection of duties, taxes, fees and other charges in connection with imports and/or exports, shall own, either in whole or in part, any vessel or aircraft or act as attorney, agent or consignee for the owner of any vessel or aircraft or of any cargo laden on board the same; nor shall any such person import or be concerned, directly or indirectly, in the importation of any article for sale into the Philippines. SECTION 3513. Reward to Persons Instrumental in the Discovery and Seizure of Smuggled Goods. The provisions of general and special laws to the contrary notwithstanding, a cash reward equivalent to twenty (20%) per centum of the fair market value of the smuggled and confiscated goods shall be given to the officers and men and informers who are instrumental in the discovery and seizure of such goods in accordance with the rules and regulations to be issued by the Minister of Finance. AHcDEI The provisions of this section, and not those of Republic Act Numbered Twenty-three Hundred and Thirty-eight, shall govern the giving of reward in cases covered by the former. SECTION 3514. Words and Phrases Defined. As used in this Code: "Foreign Port" means a port or place outside the jurisdiction of the Philippines. "Port of Entry" is a domestic port open to both foreign and coastwise trade. The term includes principal ports of entry and subports of entry. A "principal port of entry" is the chief port of entry of the collection district wherein it is situated and is the permanent station of the Collector of such port. Subports of entry are under the administrative jurisdiction of the Collector of the principal port of entry of the district. Whenever the term "Port of Entry" is used herein, it shall include "airport of entry". "Coastwise ports" are such domestic ports as are open to the coastwise trade only. These include all ports, harbors and places not ports of entry. "Vessels" includes every sort of boat, craft or other artificial contrivance used, or capable of being used, as a means of transportation on water. "Aircraft" includes any weight-carrying devise or structure for the navigation of the air. "Bill of Lading" includes airway bill of lading. "Articles", when used with reference to importation or exportation, includes goods, wares and merchandise and in general anything that may be made the subject of importation or exportation. "Transit cargo" is article arriving at any port from another port or place noted in the carrier's manifest and destined for transshipment to another local port or to a foreign port. "Seized property" means any property seized or held for the satisfaction of any administrative fine or for the enforcement of any forfeiture under the Tariff and Customs Code. "Tariff and customs laws" includes not only the provisions of this Code and regulations pursuant thereto but all other laws and regulations which are subject to enforcement by the Bureau of Customs or otherwise within its jurisdiction. cIETHa "Taxes" includes all taxes, fees and charges imposed by the Bureau of Customs and the Bureau of Internal Revenue. "Minister" or "Ministry head" refers, unless otherwise specified, to the Minister of Finance. "Commission" refers to the Tariff Commission. "Person" whether singular or plural refers to an individual, corporation, partnership, association, company or any other kind of organization. "Dutiable value" refers to the value defined in section two hundred one. "Bulk cargo" refers to products in a mass of one commodity not packaged, bundled, bottled or otherwise packed. "Smuggling" is an act of any person who shall fraudulently import or bring into the Philippines, or assist in so doing, any article, contrary to law or shall receive, conceal, buy, sell or in any manner facilitate the transportation, concealment, or sale of such article after importation, knowing the same to have been imported contrary to law. It includes the exportation of articles in a manner contrary to law. Articles subject to this paragraph shall be known as smuggled articles. "Contrabands" are articles of prohibited importation or exportation. "Duly Registered" as used in this Act, refers to a person, natural or juridical, which is registered with the proper government agencies, such as the Bureau of Commerce, Securities and Exchange Commission, NACIDA, Board of Investments, Export Incentives Board or Oil Commission as now or may hereafter be required by law. PART 3 Penal Provisions SECTION 3601. Unlawful Importation. Any person who shall fraudulently import or bring into the Philippines, or assist in so doing, any article, contrary to law, or shall receive, conceal, buy, sell, or in any manner facilitate the transportation, concealment, or sale of such article after importation, knowing the same to have been imported contrary to law, shall be guilty of smuggling and shall be punished with: 1. A fine of not less than fifty pesos nor more than two hundred pesos and imprisonment of not less than five days nor more than twenty days, if the appraised value, to be determined in the manner prescribed under this Code, including duties and taxes, of the article unlawfully imported does not exceed twenty-five pesos; 2. A fine of not less than eight hundred pesos nor more than five thousand pesos and imprisonment of not less than six months and one day nor more than four years, if the appraised value, to be determined in the manner prescribed under this Code, including duties and taxes, of the article unlawfully imported exceeds twenty-five pesos but does not exceed fifty thousand pesos; EAcTDH 3. A fine of not less than six thousand pesos nor more than eight thousand pesos and imprisonment of not less than five years and one day nor more than eight years, if the appraised value, to be determined in the manner prescribed under this Code, including duties and taxes, of the article unlawfully imported is more than fifty thousand pesos but does not exceed one hundred fifty thousand pesos. 4. A fine of not less than eight thousand pesos nor more than ten thousand pesos and imprisonment of not less than eight years and one day nor more than twelve years, if the appraised value, to be determined in the manner prescribed under this Code, including duties and taxes, of the article unlawfully imported exceeds one hundred fifty thousand pesos. 5. The penalty of prision mayor shall be imposed when the crime of serious physical injuries shall have been committed and the penalty of reclusion perpetua to death shall be imposed when the crime of homicide shall have been committed by reason or on the occasion of the unlawful importation. In applying the above scale of penalties, if the offender is an alien and the prescribed penalty is not death, he shall be deported after serving the sentence without further proceedings for deportation. If the offender is a government official or employee, the penalty shall be the maximum as hereinabove prescribed and the offender shall suffer an additional penalty of perpetual disqualification from public office, to vote and to participate in any public election. When, upon trial for violation of this section, the defendant is shown to have had possession of the article in question, possession shall be deemed sufficient evidence to authorize conviction unless the defendant shall explain the possession to the satisfaction of the court: Provided, however, That payment of the tax due after apprehension shall not constitute a valid defense in any prosecution under this section. SECTION 3602. Various Fraudulent Practices Against Customs Revenue. Any person who makes or attempts to make any entry of imported or exported article by means of any false or fraudulent invoice, declaration, affidavit, letter, paper or by any means of any false statement, written or verbal, or by any means of any false or fraudulent practice whatsoever, or knowingly effects any entry of goods, wares or merchandise, at less than true weight or measures thereof or upon a false classification as to quality or value, or by the payment of less than the amount legally due, or knowingly and willfully files any false or fraudulent entry or claim for the payment of drawback or refund of duties upon the exportation of merchandise, or makes or files any affidavit abstract, record, certificate or other document, with a view to securing the payment to himself or others of any drawback, allowance, or refund of duties on the exportation of merchandise, greater than that legally due thereon, or who shall be guilty of any willful act or omission, shall, for each offense, be punished in accordance with the penalties prescribed in the preceding section. aSIATD SECTION 3603. Failure to Report Fraud. Any master, pilot in command or other officer, owner or agent of any vessel or aircraft trading with or within the Philippines and any employee of the Bureau of Customs who, having cognizance of any fraud on the customs revenue, shall fail to report all information relative thereto to the Collector as by law required, shall be punished by a fine of not more than five thousand pesos and imprisonment for not more than one year. If the offender is an alien, he shall be deported after serving the sentence. If the offender is a public official or employee, he shall suffer additional penalty of perpetual disqualification to hold public office, to vote and to participate in any election. SECTION 3604. Statutory Offenses of Officials and Employees. Every official, agent or employee of the Bureau of Customs or of any other agency of the government charged with the enforcement of the provisions of this Code, who is guilty of any delinquency hereinbelow indicated shall be punished with a fine of not less than five thousand pesos nor more than fifty thousand pesos and imprisonment for not less than one year nor more than ten years and perpetual disqualification to hold public office, to vote, and to participate in any public election: a. Those guilty of extortion or willful oppression under color of law. b. Those who knowingly demand other or greater sums than are authorized by law or receive any fee, compensation, or reward except as by law prescribed, for the performance of any duty. c. Those who willfully neglect to give receipts, as required by law for any sum collected in the performance of duty, or who willfully neglect to perform any of the duties enjoined by law. d. Those who conspire or collude with another or others to defraud the customs revenue or otherwise violate the law. e. Those who willfully make opportunity for any person to defraud the customs revenue or who do or fail to do any act with intent to enable any person to defraud said revenue. f. Those who negligently or designedly permit the violation of the law by any other person. g. Those who make or sign any false entry or entries in any book, or make or sign any false certificate or return in any case where the law requires the making by them of such entry, certificate or return. h. Those who, having knowledge or information of a violation of the tariff and customs law or any fraud committed on the revenue collectible by the Bureau of Customs, fail to report such knowledge or information to their superior official or to report as otherwise required by law. i. Those who, without the authority of law, demand or accept or attempt to collect directly or indirectly as payment or otherwise, any sum of money or other thing of value for the compromise, adjustment, or settlement of any charge or complaint for any violation or alleged violation of law. SECTION 3605. Concealment or Destruction of Evidence of Fraud. Any person who willfully conceals or destroys, any invoice, book or paper relating to any article liable to duty after an inspection thereof has been demanded by the Collector of any collection district, or at any time conceals or destroys any such invoice, book or paper for the purpose of suppressing any evidence of fraud therein contained, shall be punished with a fine of not more than five thousand pesos and imprisonment for not more than two years. SECTION 3606. Affixing Seals. Any person who, without authority affixes or attaches a customs seal, fastening, or mark or any seal, fastening, or mark purporting to be a customs seal, fastening or mark to any vessel, vehicle on land, sea or air, warehouse, or package, shall be punished with a fine of not more than twenty thousand pesos or imprisonment of not more than five years, or both. If the offender is an alien, he shall be deported after serving the sentence; and if he is a public official or employee, he shall suffer an additional penalty of perpetual disqualification to hold public office, to vote and to participate in any election. TDAHCS SECTION 3607. Removal, Breakage, Alteration of Marks. Any person who without authority, willfully removes, breaks, injures, or defaces or alters any customs seal or other fastening or mark placed upon any vessel, vehicles on land, sea or air, warehouse or package containing merchandise or baggage in bond or in customs custody, shall be punished with the penalty prescribed in Section 3606 hereof. SECTION 3608. Removing or Repacking Goods in Warehouse. Any person who fraudulently conceals, removes, or repacks merchandise in any warehouse or fraudulently alters, defaces or obliterates any marks or numbers placed upon packages deposited in such warehouse, or shall aid or abet in any such acts or omission, shall be punished with the penalties prescribed in Section 3606 hereof. Merchandise so concealed, removed, or repacked, or packages upon which marks or numbers have been so altered, defaced or obliterated, or the value thereof, shall be forfeited to the government. SECTION 3609. Removing Goods from Customs Custody. Any person who maliciously enters any warehouse, or any vehicle laden with or containing merchandise with intent unlawfully to remove therefrom any merchandise or baggage in such vessels, vehicle or warehouse or otherwise in customs custody or control, or any person who receives or transports any merchandise or baggage unlawfully removed from any such vessel, vehicle or warehouse, or shall aid or abet such removal, shall suffer the penalties provided in Section 3606 hereof. SECTION 3610. Violations of Tariff and Customs Laws and Regulations in General. Any person who violates a provision of this Code or regulations pursuant thereto, for which delinquency no specific penalty is provided, shall be punished by a fine of not more than one thousand pesos or by imprisonment for not more than one year, or both. If the offender is an alien, he shall be deported after serving the sentence; and if the offender is a public official or employee, he shall suffer disqualification to hold public office, to vote and participate in any public election for ten years. Final Provisions SECTION 3701. Repealing Clause. Sections 207, 301 (Subsections e, f, & k), 302 (Subsection -b), 513, 1024, 1108, 1109, 1208, 2530 (Subsection l) and 3705 of Republic Act Numbered Nineteen Hundred and Thirty Seven, as amended by Presidential Decree Numbered Thirty Four are hereby repealed. DTSIEc All Acts, Presidential Decrees, Executive Orders, Rules and Regulations or parts thereof, in conflict with the provisions of this Code, are hereby likewise repealed. SECTION 3702. Transitory Provisions. All suits, proceedings or prosecutions whether civil or criminal, for causes arising or acts done or committed prior to the effectivity of this Code, shall be commenced and/or prosecuted within the same time in the same manner and with the same effect as if this Code had not been enacted and all rights acquired, offenses committed and penalties, forfeitures or liabilities waived prior to the said effectivity shall not be affected thereby. Sections 602 (subsections d, e, f), 801 to 831, 901 to 905, 910 to 913, 2507 to 2512, 2529 (except subsection h) and 3301 (except subsection i to s) of Republic Act Numbered Nineteen Hundred and Thirty Seven as amended by Presidential Decree Numbered Thirty Four are hereby deleted and the same, are incorporated in Republic Act Numbered Fifty One Hundred and Seventy Three, as amended, for enforcement by the Philippine Coast Guard. Sections 602 (subsection i), 1209, 1212, 1213, 2701 to 2703, 2801, 2802, 2901 to 2908, 3001 to 3005, 3101 to 3109, 3201 to 3203, and 3507 to 3509, of Republic Act Numbered Nineteen Hundred and Thirty Seven as amended by Presidential Decree Numbered Thirty Four are hereby deleted and the same are incorporated in Presidential Decree Numbered Eight Hundred Fifty Seven, for enforcement by the Philippine Ports Authority. SECTION 3703. Separability Clause. If any part or parts of this Code should for any reason be held to be invalid or unconstitutional, the remaining parts thereof shall remain in full force and effect. SECTION 3704. Effectivity Date. This Code shall take effect immediately. HTcADC