Harmonized Commodity Description and Coding System

June 2002

TARIFF AND CUSTOMS CODE OF THE PHILIPPINES

HARMONIZED COMMODITY DESCRIPTION AND CODING SYSTEM

TITLE I

Import Tariff

SECTION 100. 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 101. 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, or 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 film, 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 the distribution of money, cigars, cigarettes or other articles when such distribution is dependent on 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 or 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".

(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 authorised 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 102. 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 litre.
g.w.	For gross weight
l.w.	For legal weight
n.w.	For net weight

 

SECTION 103. General Rules for the Interpretation of the Harmonized System.

Classification of goods in the Nomenclature shall be governed by the following principles:

1. The titles of Sections, Chapters and Sub-Chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes and, provided such headings or Notes do not otherwise require, according to the following provisions.

2. (a) Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this Rule), presented unassembled or disassembled.

(b) Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than one material or substance shall be according to the principles of Rule 3. aCcADT

3. When by application of Rule 2 (b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows:

(a) The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods.

(b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.

(c) When goods cannot be classified by reference to 3 (a) or 3 (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.

4. Goods which cannot be classified in accordance with the above Rules shall be classified under the heading appropriate to the goods to which they are most akin.

5. In addition to the foregoing provisions, the following Rules shall apply in respect of the goods referred to therein:

(a) Camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and presented with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. The Rule does not, however, apply to containers which give the whole its essential character;

(b) Subject to the provisions of Rule 5 (a) above, packing materials and packing containers presented with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods. However, this provision does not apply when such packing materials or packing containers are clearly suitable for repetitive use.

6. For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related Subheading Notes and, mutatis mutandis, to the above Rules, on the understanding that only subheadings at the same level are comparable. For the purposes of the Rule the relative Section and Chapter Notes also apply, unless the context otherwise requires.

SECTION 104. Rates of Import Duty.

All Tariff Sections, Chapters, headings and subheadings and the rates of import duty under Section 104 of Presidential Decree No. 34 and all subsequent amendment issues under Executive Orders and Presidential Decrees are hereby adopted and form part of this Code.

There shall be levied, collected, and paid upon all imported articles the rates of duty indicated in the Section under this Section except as otherwise specifically provided for in this Code: Provided, that, the maximum rate shall not exceed one hundred per cent ad valorem.

The rates of duty 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 Sections, Chapters, headings and subheadings and the rate of import duty under Section One Hundred Four of this Code shall be as follows:

SECTION I

Live Animals; Animal Products

Notes.

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

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

CHAPTER 1

Live Animals

Notes.

1. This Chapter covers all live animals except:

(a) Fish and crustaceans, molluscs and other aquatic invertebrates, of heading No. 03.01, 03.06 or 03.07;

(b) Cultures of micro-organisms and other products of heading No. 30.02; and

(c) Animals of heading No. 95.08.

HDG.	H.S.	DESCRIPTION	RATE OF DUTY (%)
NO.	CODE		2002	2003	2004
01.01		Live horses, asses, mules and hinnies.
		- Horses:
	0101.11 00	- - Pure-bred breeding animals	3	3	3
	0101.19 00	- - Other	7	5	5
	0101.20 00	- Asses, mules and hinnies	5	5	5
01.02		Live bovine animals.
	0102.10 00	- Pure-bred breeding animals 1	3	3	3
	0102.90 00	- Other	3	3	3
01.03		Live swine.
	0103.10 00	- Pure-bred breeding animals 1	3	3	3
		- Other:
	0103.91	- - Weighing less than 50 kg:
	0103.91 10	- - - In-Quota	30	30	30
	0103.91 20	- - - Out-Quota	40	35	30
	0103.92	- - Weighing 50 kg or more:
	0103.92 10	- - - In-Quota	30	30	30
	0103.92 20	- - - Out-Quota	30	30	30
01.04		Live sheep and goats.
	0104.10 00	- Sheep 1	3	3	3
	0104.20	- Goats:
	0104.20 10	- - - Pure-bred breeding animals 1	3	3	3
	0104.20 90	- - - Other:
	0104.20 91	- - - - In-Quota	30	30	30
	0104.20 92	- - - - Out-Quota	40	35	30
01.05		Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls.
		- Weighing not more than 185 g:
	0105.11	- -Fowls of the species Gallus domesticus:
	0105.11 10	- - - Chicks, for breeding 1	3	3	3
	0105.11 90	- - - Other:
	0105.11 91	- - - - In-Quota	35	30	30
	0105.11 92	- - - - Out-Quota	45	30	30
	0105.12	- - Turkeys:
	0105.12 10	- - - For breeding 1	3	3	3
	0105.12 90	- - - Other:
	0105.12 91	- - - - In-Quota	35	30	30
	0105.12 92	- - - - Out-Quota	45	40	30
	0105.19	-- Other:
	0105.19 10	- - - Ducks and geese for breeding 1	3	3	3
	0105.19 90	- - - Other:
	0105.19 91	- - - - In-Quota	35	30	30
	0105.19 92	- - - - Out-Quota	45	40	30
		- Other:
	0105.92	- - Fowls of the species Gallus domesticus, weighing not more than 2,000 g:
	0105.92 10	- - - Chicken, for breeding 1	3	3	3
	0105.92 20	- - - Game cock or any male chicken for cock fighting	7	5	5
	0105.92 90	- - - Other:
	0105.92 91	- - - - In-Quota	35	30	30
	0105.92 92	- - - - Out-Quota	45	40	30
	0105.93	- - Fowls of the species Gallus domesticus, weighing more than 2,000 g:
	0105.93 10	- - - Chicken, for breeding 1	3	3	3
	0105.93 20	- - - Game cock or any male chicken for cock fighting	7	5	5
	0105.93 90	- - - Other:
	0105.93 91	- - - - In-Quota	35	30	30
	0105.93 92	- - - - Out-Quota	45	40	30
	0105.99	- - Other:
	0105.99 10	- - - Ducks, geese and turkeys:
	0105.99 11	- - - - In-Quota	35	30	30
	0105.99 12	- - - - Out-Quota	45	40	30
	0105.99 90	- - - Other:
	0105.99 91	- - - - In-Quota	35	30	30
	0105.99 92	- - - - Out-Quota	45	40	30
01.06	0106.00 00	Other live animals 1	5	5	5

 

CHAPTER 2

Meat and Edible Meat Offal

Note.

1. This Chapter does not cover:

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

(b) Guts, bladders or stomachs of animals (heading No. 05.04) or animal blood (heading No. 05.11 or 30.02); or

(c) Animal fat, other than products of heading No. 02.09 (Chapter 15).

HDG.	H.S.	DESCRIPTION	RATE OF DUTY (%)
NO.	CODE		2002	2003	2004
02.01		Meat of bovine animals, fresh or chilled
	0201.10 00	- Carcasses and half-carcasses	10	10	10
	0201.20 00	-Other cuts with bone in	10	10	10
	0201.30 00	-Boneless	10	10	10
02.02		Meat of bovine animals, frozen.
	0202.10 00	-Carcasses and half-carcasses	10	10	10
	0202.20 00	- Other cuts with bone in	10	10	10
	0202.30 00	- Boneless	10	10	10
02.03		Meat of swine, fresh, chilled or frozen.
		- Fresh or chilled:
	0203.11	- - Carcasses and half-carcasses:
	0203.11 10	- - - In-Quota	30	30	30
	0203.11 20	- - - Out-Quota	60 *	40	40
	0203.12	- - Hams, shoulders and cuts thereof with bone in:
	0203.12 10	- - - In-Quota	30	30	30
	0203.12 20	- - - Out-Quota	60 *	40	40
	0203.19	- -Other:
	0203.19 10	- - - Pork bellies:
	0203.19 11	- - - - In-Quota	30	30	30
	0203.19 12	- - - -Out-Quota	60 *	40	40
	0203.19 20	- - - Fore-ends and cuts thereof:
	0203.19 21	- - - - In-Quota	30	30	30
	0203.19 22	- - - - Out-Quota	60 *	40	40
	0203.19 90	- - - Other:
	0203.19 91	- - - - In-Quota	30	30	30
	0203.19 92	- - - - Out-Quota	60 *	40	40
		- Frozen:
	0203.21	- - Carcasses and half-carcasses:
	0203.21 10	- - - In-Quota	30	30	30
	0203.21 20	- - - Out-Quota	60 *	40	40
	0203.22	- - Hams, shoulders and cuts thereof with bone in:
	0203.22 10	- - -In-Quota	30	30	30
	0203.22 20	- - - Out-Quota	60 *	40	40
	0203.29	- -Other:
	0203.29 10	- - - Pork bellies:
	0203.29 11	- - - - In-Quota	30	30	30
	0203.29 12	- - - Out-Quota	60 *	40	40
	0203.29 20	- - - Fore-ends and cuts thereof:
	0203.29 21	- - - - In-Quota	30	30	30
	0203.29 22	- - - Out-Quota	60 *	40	40
	0203.29 90	- - - Other:
	0203.29 91	- - - - In-Quota	30	30	30
	0203.29 92	- - - Out-Quota	60 *	40	40
02.04		Meat of sheep or goats, fresh, chilled or frozen.
	0204.10 00	- Carcasses and half-carcasses of lamb, fresh or chilled	5	5	5
		- Other meat of sheep, fresh or chilled:
	0204.21 00	- - Carcasses and half-carcasses	5	5	5
	0204.22 00	- - Other cuts with bone in	5	5	5
	0204.23 00	- - Boneless	5	5	5
	0204.30 00	- Carcasses and half-carcasses of lamb, frozen	5	5	5
		- Other meat of sheep, frozen:
	0204.41 00	- - Carcasses and half-carcasses	5	5	5
	0204.42 00	- - Other cuts with bone in	5	5	5
	0204.43 00	- - Boneless	5	5	5
	0204.50	- Meat of goats:
	0204.50 10	- - - In-Quota	30	30	30
	0204.50 20	- - - Out-Quota	40 *	35	35
02.05	0205.00 00	Meat of horses, asses, mules or hinnies, fresh, chilled or frozen.	5	5	5
02.06		Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen.
	0206.10 00	- Of bovine animals, fresh or chilled	7 *	7	5
		- Of bovine animals, frozen:
	0206.21 00	- -Tongues	7 *	7	5
	0206.22 00	- - Livers	5 *	5	5
	0206.29 00	- - Other	7 *	7	5
	0206.30 00	- Of swine, fresh or chilled	7 *	7	5
		- Of swine, frozen:
	0206.41 00	- - Livers	5 *	5	5
	0206.49 00	- - Other	10	10	10
	0206.80 00	- Other, fresh or chilled	3 *	3	3
	0206.90 00	Other, frozen	3 *	3	3
02.07		Meat and edible offal, of the poultry of heading No. 01.05, fresh, chilled or frozen.
		- Of fowls of the species Gallus domesticus:
	0207.11	- - Not cut in pieces, fresh or chilled:
	0207.11 10	- - - In-Quota	40 *	40	40
	0207.11 20	- - - Out-Quota	60 *	40	40
	0207.12	- - Not cut in pieces, frozen:
	0207.12 10	- - - In-Quota	40 *	40	40
	0207.12 20	- - - Out-Quota	60 *	40	40
	0207.13	- - Cuts and offal, fresh or chilled:
	020713 10	- - - In-Quota	40 *	40	40
	0207.13 20	- - - Out-Quota	60 *	40	40
	0207.14	- - Cuts and offal, frozen:
	0207.14 10	- - - Liver:
	0207.14 11	- - - - In-Quota	40 *	40	40
	0207.14 12	- - - - Out-Quota	60 *	40	40
	0207.14 90	- - - Other:
	0207.14 91	- - - - In-Quota	40 *	40	40
	0207.14 92	- - - - Out-Quota	50 *	40	40
		- Of turkeys:
	0207.24	- - Not cut in pieces, fresh or chilled:
	0207.24 10	- - - In-Quota	40 *	40	40
	0207.24 20	- - - Out-Quota	60 *	40	40
	0207.25	- - Not cut in pieces, frozen:
	0207.25 10	- - - In-Quota	30	30	30
	0207.25 20	- - - Out-Quota	40 *	35	35
	0207.26	- - Cuts and offal, fresh or chilled:
	0207.26 10	- - - In-Quota	40 *	40	40
	0207.26 20	- - - Out-Quota	60 *	40	40
	0207.27	- -Cuts and offal, frozen:
	0207.27 10	- - - Liver:
	0207.27 11	- - - - In-Quota	40 *	40	40
	0207.27 12	- - - - Out-Quota	60 *	40	40
	0207.27 90	- - - Other:
	0207.27 91	- - - - In-Quota	30	30	30
	0207.27 92	- - - - Out-Quota	40 *	40	40
		- Of ducks, geese or guinea fowls:
	0207.32	- - Not cut in pieces, fresh or chilled:
	0207.32 10	- - - Of ducks:
	0207.32 11	- - - - In-Quota	40 *	40	40
	0207.32 12	- - - - Out-Quota	60 *	40	40
	0207.32 20	- - - Of geese or guinea fowls:
	0207.32 21	- - - - In-Quota	30	30	30
	0207.32 22	- - - - Out-Quota	45 *	40	40
	0207.33	- - Not cut in pieces, frozen:
	0207.33 10	- - - In-Quota	40 *	40	40
	0207.33 20	- - - Out-Quota	50 *	40	40
	0207.34	- - Fatty livers, fresh or chilled:
	0207.34 10	- - - In-Quota	40 *	40	40
	0207.34 20	- - - Out-Quota	60 *	40	40
	0207.35	- -Other, fresh or chilled:
	0207.35 10	- - - In-Quota	40 *	40	40
	0207.35 20	- - - Out-Quota	60 *	40	40
	0207.36	- - Other, frozen:
	0207.36 10	- - - Fatty livers:
	0207.36 11	- - - - In-Quota	40 *	40	40
	0207.36 12	- - - - Out-Quota	60 *	40	40
	0207.36 90	- - - Other:
	0207.36 91	- - - - In-Quota	40 *	40	40
	0207.36 92	- - - - Out-Quota	50	40	40
02.08		Other meat and edible meat offal, fresh, chilled or frozen.
	0208.10 00	- Of rabbits or hares	5	5	5
	0208.20 00	- Frogs' legs	7	7	7
	0208.90 00	- Other	7	7	7
02.09	0209.00 00	Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smoked.	5	5	5
02.10		Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal.
		- Meat of swine:
	0210.11 00	- - Hams, shoulders and cuts thereof, with bone in	60 *	40	40
	0210.12 00	- - Bellies (streaky) and cuts thereof	60 *	40	40
	0210.1900	- -Other	60 *	40	40
	0210.20 00	- Meat of bovine animals	7	7	7
	0210.90	- Other, including edible flours and meals of meat or meat
	offal:
	0210.90 10	- - - Freeze-dried chicken dice	3	3	3
	0210.90 20	- - - Dried pork skin	7	7	5
	0210.90 90	- - -Other	60 *	40	40

 

CHAPTER 3

Fish and Crustaceans, Molluscs and Other Aquatic Invertebrates

Notes.

1. This Chapter does not cover.

(a) Marine mammals (heading No. 01.06) or meat thereof (heading No. 02.08 or 02.10);

(b) Fish (including livers and roes thereof) or crustaceans, molluscs or other aquatic invertebrates, dead and unfit or unsuitable for human consumption by reason of either their species or their condition (Chapter 5); flours, meals or pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption (heading No. 23.01); or

(c) Caviar or caviar substitutes prepared from fish eggs (heading No. 16.04).

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

HDG.	H.S.	DESCRIPTION	RATE OF DUTY (%)
NO.	CODE		2002	2003	2004
03.01		Live fish.
	0301.10 00	- Ornamental fish	3	3	3
		- Other live fish:
	0301.91 00	- - Trout (Salmo trutta, Oncorhynchus mykiss,
		Oncorhynchus clarki, Oncorhynchus aguabonita,
		Oncorhynchus gilae, Oncorhynchus apache and
		Onchorhynchus chrysogaster)	3	3	3
	0301.92 00	- - Eels (Anguilla spp.)	3	3	3
	0301.93 00	- - Carp	3	3	3
	0301.99	- - Other:
	0301.99 10	- - - Milkfish or lapu-lapu fry 1	3	3	3
	0301.99 20	- - - Milkfish breeder 1	3	3	3
	0301.99 90	- - - Other	7	5	5
03.02		Fish, fresh or chilled, excluding fish fillets and other
		fish meat of heading No. 03.04.
		- Salmonidae, excluding livers and roes:
	0302.11 00	- - Trout (Salmo trutta, Oncorhynchus mykiss,
		Oncorhynchus clarki, Oncorhynchus aguabonita,
		Oncorhynchus gilae, Oncorhynchus apache
		and Oncorhynchus chrysogaster)	5	5	5
	0302.12 00	- - Pacific salmon (Oncorhynchus nerka, Oncorhynchus
		gorbuscha, Oncorhynchus keta, Oncorhynchus
		tschawytscha, Oncorhynchus kisutch,
		Oncorhynchus masou and Oncorhynchus rhodurus),
		Atlantic salmon (Salmo salar) and Danube
		salmon (Hucho hucho)	7	5	5
	0302.19 00	- - Other	7	5	5
		- Flat fish (Pleuronectidae, Bothidae, Cynoglossidae,
		Soleidae, Scophthalmidae and Citharidae),
		excluding livers and roes:
	0302.21 00	- - Halibut (Reinhardtius hippoglossoides, Hippoglossus
		hippoglossus, Hippoglossus stenolepis)	7	5	5
	0302.22 00	- - Plaice (Pleuronectes platessa)	7	5	5
	0302.23 00	- - Sole (Solea spp.)	7	5	5
	0302.29 00	- - Other	7	5	5
		- Tunas (of the genus Thunnus), skipjack or
		stripe-bellied bonito (Euthynnus (Katsuwonus)
		pelamis), excluding livers and roes:
	0302.31 00	- - Albacore or longfinned tunas (Thunnus alalunga)	5	5	5
	0302.32 00	- - Yellowfin tunas (Thunnus albacares)	5	5	5
	0302.33 00	- - Skipjack or stripe-bellied bonito	5	5	5
	0302.39 00	- - Other	5	5	5
	0302.40 00	- Herrings (Clupea harengus, Clupea pallasii),
		excluding livers and roes	7	5	5
	0302.50 00	- Cod (Gadus morhua, Gadus ogac, Gadus
		macrocephalus), excluding livers and roes	7	5	5
		- Other fish, excluding livers and roes:
	0302.61 00	- - Sardines (Sardina pilchardus, Sardinops spp.),
		sardinella (Sardinella spp.), brisling or sprats
		(Sprattus sprattus)	5	5	5
	0302.62 00	- - Haddock (Melanogrammus aeglefinus)	5	5	5
	0302.63 00	- - Coalfish (Pollachius virens)	5	5	5
	0302.64 00	- - Mackerel (Scomber scombrus, Scomber
		australasicus Scomber japonicus)	5	5	5
	0302.65 00	- - Dogfish and other sharks	7	5	5
	0302.66 00	- - Eels (Anguilla spp.)	7	5	5
	0302.69 00	- - Other	7	5	5
	0302.70 00	- Livers and roes	7	5	5
03.03		Fish, frozen, excluding fish fillets and other fish meat
		of heading No. 03.04.
	0303.10 00	- Pacific salmon (Oncorhynchus nerka, Oncorhynchus
		gorbuscha, Oncorhynchus keta, Oncorhynchus
		tschawytscha, Oncorhynchus kisutch, Oncorhynchus
		masou and Oncorhynchus rhodurus), excluding
		livers and roes	7	5	5
		- Other salmonidae, excluding livers and roes:
	0303.21 00	- - Trout (Salmo trutta, Oncorhynchus mykiss,
		Oncorhynchus clarki, Oncorhynchus aguabonita,
		Oncorhynchus gilae, Oncorhynchus apache
		and Oncorhynchus chrysogaster)	7	5	5
	0303.22 00	- - Atlantic salmon (Salmo salar) and
		Danube salmon (Hucho hucho)	7	5	5
	0303.29 00	- - Other	7	5	5
		- Flat fish (Pleuronectidae, Bothidae, Cynoglossidae,
		Soleidae, Scophtalmidae and Citharidae),
		excluding livers and roes:
	0303.31 00	- - Halibut (Reinhardtius hippoglossoides,
		Hippoglossus hippoglossus, Hippoglossus stenolepis)	7	5	5
	0303.32 00	- - Plaice (Pleuronectes platessa)	7	5	5
	0303.33 00	- - Sole (Solea spp.)	7	5	5
	0303.39 00	- - Other	7	5	5
		- Tunas (of the genus Thunnus), skipjack or
		stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis),
		excluding livers and roes:
	0303.41 00	- -Albacore or longfinned tunas (Thunnus alalunga)	5	5	5
	0303.42 00	- - Yellowfin tunas (Thunnus albacares)	5	5	5
	0303.43 00	- - Skipjack or stripe-bellied bonito	5	5	5
	0303.49 00	- - Other	5	5	5
	0303.50 00	- Herrings (Clupea harengus, Clupea pallasii),
		excluding livers and roes	7	5	5
	0303.60 00	- Cod (Gadus morhua, Gadus ogac, Gadus
		macrocephalus), excluding livers and roes	7	5	5
		- Other fish, excluding livers and roes:
	0303.71 00	- - Sardines (Sardina pilchardus, Sardinops spp.),
		sardinella (Sardinella spp.), brisling or sprats
		(Sprattus spratus)	5	5	5
	0303.72 00	- - Haddock (Melanogrammus aeglefinus)	7	5	5
	0303.73 00	- - Coalfish (Pollachius virens)	7	5	5
	0303.74 00	- - Mackerel (Scomber scombrus, Scomber
		australasicus, Scomber japonicus)	5	5	5
	0303.75 00	- - Dogfish and other sharks	7	5	5
	0303.76 00	- - Eels (Anguilla spp.)	7	5	5
	0303.77 00	- - Sea bass (Dicentrarchus labrax, Dicentrarchus punctatus)	7	5	5
	0303.78 00	- - Hake (Merluccius spp., Urophysis spp.)	7	5	5
	0303.79 00	- -Other	7	5	5
	0303.80 00	- Livers and roes	7	5	5
03.04		Fish fillets and other fish meat (whether or not minced),
		fresh, chilled or frozen.
	0304.10 00	- Fresh or chilled	7	5	5
	0304.20 00	- Frozen fillets	7	5	5
	0304.90 00	- Other	7	5	5
03.05		Fish, dried, salted or in brine; smoked fish, whether
		or not cooked before or during the smoking process;
		flours, meals and pellets of fish, fit for human consumption.
	0305.10 00	- Flours, meals and pellets of fish, fit for human
		consumption	10	7	5
	0305.20 00	- Livers and roes, dried, smoked, salted or in brine	10	7	5
	0305.30 00	- Fish fillets, dried, salted or in brine, but not smoked	10	7	5
		- Smoked fish, including fillets:
	0305.41 00	- - Pacific salmon (Oncorhynchus nerka, Oncorhynchus
		gorbuscha, Oncorhynchus keta, Oncorhynchus
		tschawytscha, Oncorhynchus kisutch, Oncorhynchus
		masou and Onchorhynchus rhodurus), Atlantic salmon
		(Salmo salar) and Danube salmon (Hucho hucho)	10	7	5
	0305.42 00	- - Herrings (Clupea harengus, Clupea pallasii)	10	7	5
	0305.49 00	- - Other	10	7	5
		- Dried fish, whether or not salted but not smoked:
	0305.51 00	- - Cod (Gadus morhua, Gadus ogac, Gadus
		macrocephalus)	10	7	5
	0305.59 00	- - Other	10	7	5
		- Fish, salted but not dried or smoked and fish in brine:
	0305.61 00	- - Herrings (Clupea harengus, Clupea pallasii)	10	7	5
	0305.62 00	- - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)	10	7	5
	0305.63 00	- - Anchovies (Engraulis spp.)	10	7	5
	0305.69 00	- - Other	10	7	5
03.06		Crustaceans, whether in shell or not, live, fresh,
		chilled, frozen, dried, salted or in brine; crustaceans,
		in shell, cooked by steaming or by boiling in water,
		whether or not chilled, frozen, dried, salted or in brine;
		flours, meals and pellets of crustaceans, fit for human
		consumption.
		- Frozen:
	0306.11 00	- - Rock lobster and other sea crawfish (Palinurus
		spp., Panulirus spp., Jasus spp.)	7	5
	0306.12 00	- - Lobsters (Homarus spp.)	7	5	5
	0306.13 00	- - Shrimps and prawns	10	7	5
	0306.1400	- - Crabs	10	7	5
	0306.19 00	- - Other, including flours, meals and pellets of
		crustaceans, fit for human consumption	10	7	5
		- Not frozen:
	0306.21 00	- - Rock lobsters and other sea crawfish (Palinurus
		spp., Panulirus spp., Jasus spp.)	5	5	5
	0306.22 00	- - Lobsters (Homarus spp.)	7	5	5
	0306.23 00	- - Shrimps and prawns	10	7	5
	0306.24 00	- - Crabs	10	7	5
	0306.29 00	- - Other, including flours, meals and pellets of
		crustaceans, fit for human consumption	5	5	5
03.07		Molluscs, whether in shell or not, live, fresh, chilled,
		frozen, dried, salted or in brine; aquatic invertebrates
		other than crustaceans and molluscs, live, fresh, chilled,
		frozen, dried, salted or in brine; flours, meals and pellets
		of aquatic invertebrates other than crustaceans, fit for
		human consumption.
	0307.10 00	- Oysters	10	7	5
		- Scallops, including queen scallops, of the genera Pecten,
	Chlamys or Placopecten:
	0307.21 00	- - Live, fresh or chilled	10	7	5
	0307.29 00	- - Other	10	7	5
		- Mussels (Mytilus spp., Perna spp.):
	0307.31 00	- - Live, fresh or chilled	10	7	5
	0307.39 00	- - Other	10	7	5
		- Cuttle fish (Sepia officinalis, Rossia macrosoma,
		Sepiola spp.) and squid (Ommastrephes spp., Loligo
		spp., Nototodarus spp., Sepioteuthis spp.):
	0307.41 00	- - Live, fresh or chilled	3	3	3
	0307.49 00	- -Other	3	3	3
		- Octopus (Octopus spp.):
	0307.51 00	- - Live, fresh or chilled	3	3	3
	0307.59 00	- - Other	3	3	3
	0307.60 00	- Snails, other than sea snails	10	7	5
		- Other, including flours, meals and pellets of aquatic
		invertebrates other than crustaceans, fit for human
		consumption:
	0307.91 00	- - Live, fresh or chilled	10	7	5
	0307.99 00	- - Other	10	7	5

 

CHAPTER 4

Dairy Produce; Birds' Eggs; Natural Honey; Edible Products of Animal Origin, Not Elsewhere Specified or Included

Notes.

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

2. For the purposes of heading No. 04.05:

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

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

3. Products obtained by the concentration of whey and with the addition of milk or milkfat are to be classified as cheese in heading No. 04.06 provided that they have the three following characteristics:

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

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

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

4. This Chapter does not cover:

(a) Products obtained from whey, containing by weight more than 95% lactose, expressed as anhydrous lactose calculated on the dry matter (heading No. 17.02); or

(b) Albumins (including concentrates of two or more whey proteins, containing by weight more than 80% whey proteins, calculated on the dry matter) (heading No. 35.02) or globulins (heading No. 35.04).

Subheading Notes.

1. For the purpose of subheading No. 0404.10, the expression "modified whey" means products consisting of whey constituents, i.e., whey from which all or part of the lactose, proteins or minerals have been removed, whey to which natural whey constituents have been added, and products obtained by mixing natural whey constituents.

2. For the purposes of subheading No. 0405.10 the term "butter" does not include dehydrated butter or ghee (subheading No. 0405.90).

HDG.	H.S.	DESCRIPTION	RATE OF DUTY (%)
NO.	CODE		2002	2003	2004
04.01		Milk and cream, not concentrated nor containing
		added sugar or other sweetening matter.
	0401.10 00	-Of a fat content, by weight, not exceeding 1%	3	3	3
	0401.20 00	- Of a fat content, by weight, exceeding 1 %
		but not exceeding 6%	3	3	3
	0401.30 00	- Of a fat content, by weight, exceeding 6%	3	3	3
04.02		Milk and cream, concentrated or containing
		added sugar or other sweetening matter.
	0402.10 00	- In powder, granules or other solid forms, of a
		fat content, by weight, not exceeding 1.5%	3	3	3
		- In powder, granules or other solid forms,
		of a fat content, by weight exceeding 1.5%:
	0402.21 00	- - Not containing added sugar or other sweetening matter	3	3	3
	0402.29 00	- - Other	3	3	3
		- Other.
	0402.91 00	- - Not containing added sugar or other sweetening matter	5	5	5
	0402.99 00	- - Other	5	5	5
04.03		Buttermilk, curdled milk and cream, yogurt, kephir
		and other fermented or acidified milk and cream,
		whether or not concentrated or containing added sugar
		or other sweetening matter or flavoured or containing
		added fruit, nuts or cocoa.
	0403.10	- Yogurt:
	0403.10 10	- - - Containing fruits, nuts, cocoa or flavouring matter,
		liquid yogurt	7	7	5
	0403.10 90	- - - Other	7	5	5
	0403.90	- Other.
	0403.90 10	- - - Buttermilk	3	3	3
	0403.90 90	- - - Other	7	5	5
04.04		Whey, whether or not concentrated or containing
		added sugar or other sweetening matter; products
		consisting of natural milk constituents, whether or
		not containing added sugar or other sweetening matter,
		not elsewhere specified or included.
	0404.10 00	- Whey and modified whey, whether or not concentrated
		or containing added sugar or other sweetening matter	3	3	3
	0404.90 00	- Other	3	3	3
04.05		Butter and other fats and oils derived from milk;
		dairy spreads.
	0405.10 00	- Butter	7	7	5
	0405.20 00	- Dairy spreads	7	7	5
	0405.90 00	- Other	1 **	1	1
04.06		Cheese and curd.
	0406.10 00	- Fresh (unripened or uncured) cheese, including
		whey cheese, and curd	3	3	3
	0406.20	- Grated or powdered cheese, of all kinds:
	0406.20 10	- - - In containers of grass weight exceeding 20 kgs.	3	3	3
	0406.20 90	- - - Other	7	5	5
	0406.30 00	- Processed cheese, not grated or powdered	7	7	5
	0406.40 00	- Blue-veined cheese	3	3	3
	0406.90 00	- Other cheese	7	5	5
04.07	0407.00 00	Birds' eggs, in shell, fresh, preserved or cooked.  1	10	7	5
04.08		Birds' eggs, not in shell and egg yolks, fresh, dried,
		cooked by steaming or by boiling in water, moulded,
		frozen or otherwise preserved, whether or not containing
		added sugar or other sweetening matter.
		- Egg yolks:
	0408.11 00	- - Dried	3	3	3
	0408.19 00	- - Other	3	3	3
		- Other.
	0408.9 100	- - Dried	3	3	3
	0408.9900	- - Other	3	3	3
04.09	0409.00 00	Natural honey.	7	7	5
04.10	0410.00 00	Edible products of animal origin, not elsewhere
		specified or included.	3	3	3

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 of heading No. 05.05 and parings and similar waste of raw hides or skins of heading No. 05.11 (Chapter 41 or 43);

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

(d) Prepared knots or tufts for broom or brush making (heading No. 96.03). ETHaDC

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 the Nomenclature, elephant, walrus, narwhal and wild boar tusks, rhinoceros horns and the teeth of all animals are regarded as "ivory".

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

HDG.	H.S.	DESCRIPTION	RATE OF DUTY (%)
NO.	CODE		2002	2003	2004
05.01	0501.00 100	Human hair, unworked, whether or not washed
		or scoured; waste of human hair.	3	3	3
05.02		Pigs', hogs' or boars' bristles and hair;
		badger hair and other brush making hair;
		waste of such bristles or hair.
	0502.10 00	- Pigs', hogs' or boars' bristles and hair and waste thereof	3	3	3
	0502.90 00	- Other	3	3	3
05.03	0503.00 00	Horsehair and horsehair waste, whether or not
		put up as a layer with or without supporting material.	3	3	3
05.04	0504.00 00	Guts, bladders and stomachs of animals
		(other than fish), whole and pieces thereof, fresh,
		chilled, frozen, salted, in brine, dried or smoked.	3	3	3
05.05		Skins and other parts of birds with their feathers
		or down, feathers and parts of feathers (whether
		or not with trimmed edges) and down, not further
		worked than cleaned, disinfected or treated for
		preservation; powder and waste of feathers or
		parts of feathers.
	0505.10 00	- Feathers of a kind used for stuffing; down	3	3	3
	0505.90 00	- Other	3	3	3
05.06		Bones and horn-cores, unworked, defatted, simply
		prepared (but not cut to shape), treated with acid
		or degelatinised; powder and waste of these products.
	0506.10 00	- Ossein and bones treated with acid	3	3	3
	0506.90 00	- Other	3	3	3
05.07		Ivory, tortoise-shell, whalebone and whalebone
		hair, horns, antlers, hooves, nails, claws and
		beaks, unworked or simply prepared but not cut to
		shape; powder and waste of these products.
	0507.10 00	- Ivory; ivory powder and waste	3	3	3
	0507.90 00	- Other	3	3	3
05.08	0508.00 00	Coral and similar materials, unworked or simply
		prepared but not otherwise worked; shells of molluscs,
		crustaceans or echinoderms and cuttle-bone, unworked
		or simply prepared but not cut to shape, powder and
		waste thereof. 3	3	3	3
05.09	0509.00 00	Natural sponges of animal origin.	3	3	3
05.10	0510.00 00	Ambergris, castoreum, civet and musk; cantharides;
		bile, whether or not dried; glands and other animal
		products used in the preparation of pharmaceutical
		products, fresh, chilled, frozen or otherwise
		provisionally preserved.	3	3	3
05.11		Animal products not elsewhere specified or included;
		dead animals of Chapter 1 or 3, unfit for human
		consumption
	0511.10 00	-Bovine semen 1	3	3	3
		- Other:
	0511.91 00	- - Products of fish or crustaceans, molluscs or other
		aquatic invertebrates; dead animals of Chapter 3 1	3	3	3
	0511.99 00	- - Other 1	3	3	3

 

SECTION II

Vegetable Products

Note.

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

CHAPTER 6

Live Trees and Other Plants; Bulbs, Roots and the like; Cut Flowers and Ornamental Foliage

Notes.

1. Subject to the second part of heading No. 06.01, this Chapter covers only live trees and goods (including seedling vegetables) of a kind commonly supplied by nursery gardeners or florists for planting or for ornamental use; nevertheless it does not include potatoes, onions, shallots, garlic or other products of Chapter 7. ECDAcS

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. However, these headings do not include collages or similar decorative plaques of heading No. 97.01.

HDG.	H.S.	DESCRIPTION	RATE OF DUTY (%)
NO.	CODE		2002	2003	2004
06.01		Bulbs, tubers, tuberous roots, corms, crowns
		and rhizomes, dormant, in growth or in flower;
		chicory plants and roots other than roots of
		heading No. 12.12.
	0601.10 00	- Bulbs, tubers, tuberous roots, corms, crowns and
		rhizomes, dormant 1	3	3	3
	0601.20 00	- Bulbs, tubers, tuberous roots, corms, crowns
		and rhizomes, in growth or in flower, chicory
		plants and roots 1	3	3	3
06.02		Other live plants (including their roots), cuttings
		and slips; mushroom spawn.
	0602.10 00	- Unrooted cuttings and slips 1	3	3	3
	0602.20 00	- Trees, shrubs and bushes, grafted or not, of kinds
		which bear edible fruit or nuts 1	3	3	3
	0602.30 00	- Rhododendrons and azaleas, grafted or not 1	3	3	3
	0602.40 00	- Roses, grafted or not 1	3	3	3
	0602.90 00	- Other 1	3	3	3
06.03		Cut flowers and flower buds of a kind suitable for
		bouquets or for ornamental purposes, fresh, dried,
		dyed, bleached, impregnated or otherwise prepared.
	0603.10 00	-Fresh	10	7	5
	0603.90 00	- Other	10	7	5
06.04		Foliage, branches and other parts of plants, without
		flowers or flower buds, and grasses, mosses and lichens,
		being goods of a kind suitable for bouquets or for
		ornamental purposes, fresh, dried, dyed, bleached,
		impregnated or otherwise prepared.
	0604.10 00	- Mosses and lichens	3	3	3
		- Other:
	0604.91 00	- - Fresh	10	7	5
	0604.99 00	- - Other	10	7	5

 

CHAPTER 7

Edible Vegetables and Certain Roots and Tubers

Notes.

1. This Chapter does not cover forage products of heading No. 12.14.

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

3. Heading No. 07.12 covers all dried vegetables of the kinds falling in headings Nos. 07.01 to 07.11, other than:

(a) dried leguminous vegetables, shelled (heading No. 07.13);

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

(c) flour, meal, powder, flakes, granules and pellets of potatoes (heading No. 11.05);

(d) flour, meal and powder of the dried leguminous vegetables of heading No. 07.13 (heading No. 11.06). CSHEAI

4. However, dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta are excluded from this Chapter (heading No. 09.04).

HDG.	H.S.	DESCRIPTION	RATE OF DUTY (%)
NO.	CODE		2002	2003	2004
07.01		Potatoes, fresh or chilled.
	0701.10 00	- Seed 1	3	3	3
	0701.90	- Other:
	0701.90 10	- - - In-Quota	40	35	30
	0701.90 20	- - - Out-Quota	50	40	30
07.02	0702.00 00	Tomatoes, fresh or chilled.	7	7	5
07.03		Onions, shallots, garlic, leeks and other alliaceous
		vegetables, fresh or chilled.
	0703.10 00	- Onions and shallots	50	40	30
	0703.20 00	- Garlic	50	40	30
	0703.90 00	- Leeks and other alliaceous vegetables	7	7	5
07.04		Cabbages, cauliflowers, kohlrabi, kale and similar
		edible brassicas, fresh or chilled.
	0704.10 00	- Cauliflowers and headed broccoli	7	7	5
	0704.20 00	- Brussels sprouts	3	3	3
	0704.90	- Other:
	0704.90 10	- - - Cabbages	50	40	30
	0704.90 90	- - - Other	5	5	5
07.05		Lettuce (Lactuca sativa) and chicory (Cichorium spp.),
		fresh or chilled.
		- Lettuce:
	0705.11 00	- - Cabbage lettuce (head lettuce)	7	7	5
	0705.19 00	- - Other	7	7	5
		- Chicory:
	0705.21 00	- - Witloof chicory (Cichorium intybus var. foliosum)	3	3	3
	0705.29 00	- - Other	7	5	5
07.06		Carrots, turnips, salad beetroot, salsify, celeriac,
		radishes and similar edible roots, fresh or chilled.
	0706.10 00	- Carrots and turnips	7	7	5
	0706.90 00	- Other	7	7	5
07.07	0707.00 00	Cucumbers and gherkins, fresh or chilled.	7	7	5
07.08		Leguminous vegetables, shelled or unshelled, fresh or chilled.
	0708.10 00	- Peas (Pisum sativum)	7	7	5
	0708.20 00	- Beans (Vigna spp., Phaseolus spp.)	7	7	5
	0708.90 00	- Other leguminous vegetables	7	7	5
07.09		Other vegetables, fresh or chilled.
	0709.10 00	- Globe artichokes	3	3	3
	0709.20 00	- Asparagus	7	7	5
	0709.30 00	- Aubergines (egg-plants)	10	7	5
	0709.40 00	- Celery other than celeriac	7	7	5
		- Mushrooms and truffles:
	0709.51 00	- - Mushrooms	7	7	5
	0709.52 00	- - Truffles	3	3	3
	0709.60 00	- Fruits of the genus Capsicum or of the genus Pimenta	7	7	5
	0709.70 00	- Spinach, New Zealand spinach and orache spinach
		(garden spinach)	7	7	5
	0709.90	- Other
	0709.90 10	- - Maize (sweet corn)	10	7	5
	0709.90 90	- - - Other	10	7	5
07.10		Vegetables (uncooked or cooked by steaming or
		boiling in water), frozen.
	0710.10 00	- Potatoes	7	7	5
		- Leguminous vegetables, shelled or unshelled:
	0710.21 00	- - Peas (Pisum sativum)	7	7	5
	0710.22 00	- - Beans (Vigna spp., Phaseolus spp.)	7	7	5
	0710.29 00	- - Other	7	7	5
	0710.30 00	- Spinach, New Zealand spinach and orache
		spinach (garden spinach)	7	7	5
	0710.40 00	- Sweet corn	7	7	5
	0710.80 00	- Other vegetables	7	7	5
	0710.90 00	- Mixtures of vegetables	7	7	5
07.11		Vegetables provisionally preserved (for example,
		by sulphur dioxide gas, in brine, in sulphur water
		or in other preservative solutions), but unsuitable
		in that state for immediate consumption.
	0711.10 00	- Onions	7	5	5
	0711.20 00	- Olives	3	3	3
	0711.30 00	- Capers	3	3	3
	0711.40 00	- Cucumbers and gherkins	7	7	5
	0711.90 00	- Other vegetables; mixtures of vegetables	7	5	5
07.12		Dried vegetables, whole, cut, sliced, broken or
		in powder, but not further prepared.
	0712.20 00	- Onions	3	3	3
	0712.30 00	- Mushrooms and truffles	3	3	3
	0712.90 00	- Other vegetables; mixtures of vegetables	3	3	3
07.13		Dried leguminous vegetables, shelled, whether or
		not skinned or split.
	0713.10 00	- Peas (Pisum sativum) 2	3	3	3
	0713.20 00	- Chickpeas (garbanzos) 2	3	3	3
		- Beans (Vigna spp., Phaseolus spp.):
	0713.31 00	- - Beans of the species Vigna mungo (L) Hepper
		or Vigna radiata (L.) Wilczek 2	7	7	5
	0713.32 00	- - Small red (Adzuki) beans (Phaseolus or Vigna
		angularis) 2	7	7	5
	0713.33 00	- - Kidney beans, including white pea beans
		(Phaseolus vulgaris) 2	1**	1
	0713.39 00	- - Other	3	3	3
	0713.40 00	- Lentils 1	3	3	3
	0713.50 00	- Broad beans (Vicia faba var. major) and horse
		beans (Vicia faba var. equina, Vicia faba var. minor)	3	3	3
	0713.90 00	- Other	5	5	5
07.14		Manioc, arrowroot, salep, Jerusalem artichokes,
		sweet potatoes and similar roots and tubers with
		high starch or inulin content, fresh, chilled, frozen
		or dried, whether or not sliced or in the form of
		pellets; sago pith.
	0714.10 00	- Manioc (cassava)	40	35	30
	0714.20 00	- Sweet potatoes	40	35	30
	0714.90 00	- Other	7	7	5

 

CHAPTER 8

Edible Fruit and Nuts; Peel of Citrus Fruit or Melons

Notes.

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

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

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

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

(b) To improve or maintain their appearance (e.g., by the addition of vegetable oil or small quantities of glucose syrup),

(provided that they retain the character of dried fruit or dried nuts). TDcEaH

HDG.	H.S.	DESCRIPTION	RATE OF DUTY (%)
NO.	CODE		2002	2003	2004
08.01		Coconuts, Brazil nuts and cashew nuts, fresh
		or dried, whether or not shelled or peeled.
		- Coconuts:
	0801.11 00	- - Desiccated	10	7	5
	0801.19 00	- - Other	10	7	5
		- Brazil nuts:
	0801.21 00	- - In shell	3	3	3
	0801.22 00	- - Shelled	3	3	3
		- Cashew nuts:
	0801.31 00	- - In shell 1	7	7	5
	0801.32 00	- - Shelled	7	7	5
08.02		Other nuts, fresh or dried, whether or not shelled or peeled.
		- Almonds:
	0802.11 00	- - In shell	3	3	3
	0802.12 00	- - Shelled	3	3	3
		- Hazelnuts or filberts (Corylus spp.):
	0802.21 00	- - In shell	3	3	3
	0802.22 00	- - Shelled	3	3	3
		- Walnuts:
	0802.31 00	- - In shell	3	3	3
	0802.32 00	- - Shelled	3	3	3
	0802.40 00	- Chestnuts (Castanea spp.)	3	3	3
	0802.50 00	- Pistachios	3	3	3
	0802.90 00	- Other	3	3	3
08.03	0803.00 00	Bananas, including plantains, fresh or dried.	10	7	5
08.04		Dates, figs, pineapples, avocados, guavas, mangoes
		and mangosteens, fresh or dried.
	0804.10 00	- Dates	3	3	3
	0804.20 00	- Figs	3	3	3
	0804.30 00	- Pineapples	10	7	5
	0804.40 00	- Avocados	10	7	5
	0804.50 00	- Guavas, mangoes and mangosteens	10	7	5
08.05		Citrus fruit, fresh or dried.
	0805.10 00	- Oranges	7	7	5
	0805.20 00	- Mandarins (including tangerines and satsumas);
		clementines, wilkings and similar citrus hybrids	7	7	5
	0805.30 00	- Lemons (Citrus limon, Citrus limonum) and limes
		(Citrus aurantifolia)	7	7	5
	0805.40 00	- Grapefruit	7	7	5
	0805.90 00	- Other	7	7	5
08.06		Grapes, fresh or dried.
	0806.10 00	- Fresh	7	7	5
	0806.20 00	- Dried	3	3	3
08.07		Melons (including watermelons) and papaws
		(papayas), fresh.
		- Melons (including watermelons):
	0807.11 00	- - Watermelons	10	7	5
	0807.19 00	- - Other	10	7	5
	0807.20 00	- Papaws (papayas)	10	7	5
08.08		Apples, pears and quinces, fresh.
	0808.10 00	- Apples	7	7	5
	0808.20 00	- Pears and quinces	7	7	5
08.09		Apricots, cherries, peaches (including nectarines),
		plums and sloes, fresh.
	0809.10 00	- Apricots	7	7	5
	0809.20 00	- Cherries	7	7	5
	0809.30 00	- Peaches, including nectarines	7	7	5
	0809.40 00	- Plums and sloes	7	7	5
08.10		Other fruit, fresh.
	0810.10 00	- Strawberries	10	7	5
	0810.20 00	- Raspberries, blackberries, mulberries and loganberries	7	7	5
	0810.30 00	- Black, white or red currants and gooseberries	7	7	5
	0810.40 00	- Cranberries, bilberries and other fruits of the
		genus Vaccinium	7	7	5
	0810.50 00	- Kiwifruit	7	7	5
	0810.90 00	- Other	10	7	5
08.11		Fruit and nuts, uncooked or cooked by steaming or
		boiling in water, frozen, whether or not containing
		added sugar or other sweetening matter.
	0811.10 00	- Strawberries	7	7	5
	0811.20 00	- Raspberries, blackberries, mulberries, loganberries,
		black, white or red currants and gooseberries	7	7	5
	0811.90 00	- Other	7	7	5
08.12		Fruit and nuts provisionally preserved (for example,
		by sulphur dioxide gas, in brine, in sulphur water or
		in other preservative solutions), but unsuitable in that
		state for immediate consumption.
	0812.10 00	- Cherries	3	3	3
	0812.20 00	- Strawberries	7	7	5
	0812.90 00	- Other	7	7	5
08.13		Fruit, dried, other than that of headings Nos. 08.01 to
		08.06; mixtures of nuts or dried fruits of this Chapter.
	0813.10 00	- Apricots	7	7	5
	0813.20 00	- Prunes	7	7	5
	0813.30 00	- Apples	7	7	5
	0813.40 00	- Other fruit	7	7	5
	0813.50 00	- Mixtures of nuts or dried fruits of this Chapter	7	7	5
08.14	0814.00 00	Peel of citrus fruit or melons (including watermelons),
		fresh, frozen, dried or provisionally preserved in brine,
		in sulphur water or in other preservative solutions.	7	7	5

 

CHAPTER 9

Coffee, Tea, Mate 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 of the same heading are to be classified in that heading;

(b) Mixtures of two or more of the products of different headings are to be classified in heading 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 the resulting mixtures retain the essential character of the goods of those headings. Otherwise such mixtures are not classified in this Chapter, those constituting mixed condiments or mixed seasonings are classified in heading No. 21.03. aDHScI

2. This Chapter does not cover Cubeb pepper (Piper cubeba) or other products of heading No. 12.11.

HDG.	H.S.	DESCRIPTION	RATE OF DUTY (%)
NO.	CODE		2002	2003	2004
09.01		Coffee, whether or not roasted or decaffeinated;
		coffee husks and skins; coffee substitutes containing
		coffee in any proportion.
		- Coffee, not roasted:
	0901.11	- - Not decaffeinated:
	0901.11 10	- - - In-Quota	30	30	30
	0901.11 20	- - - Out-Quota	50	40	30
	0901.12	- - Decaffeinated:
	0901.12 10	- - - In-Quota	40	35	30
	0901.12 20	- - - Out-Quota	50	40	30
		- Coffee, roasted:
	0901.21	- - Not decaffeinated:
	0901.21 10	- - - In-Quota	40	35	30
	0901.21 20	- - - Out-Quota	59	40	30
	0901.22	- - Decaffeinated:
	0901.22 10	- - - In-Quota	40	35	30
	0901.22 20	- - - Out-Quota	50	40	30
	0901.90	- Other
	0901.90 10	- - - In-Quota	40	35	30
	0901.90 20	- - - Out-Quota	50	40	30
09.02		Tea, whether or not flavoured.
	0902.10 00	- Green tea (not fermented) in immediate packings of
		a content not exceeding 3 kg	3	3	3
	0902.20 00	- Other green tea (not fermented)	3	3	3
	0902.30 00	- Black tea (fermented) and partly fermented tea,
		in immediate packings of a content not exceeding 3 kg	3	3	3
	0902.40 00	- Other black tea (fermented) and other partly fermented tea	3	3	3
09.03	0903.00 00	Mate.	3	3	3
09.04		Pepper of the genus Piper, dried or crushed or ground
		fruits of the genus Capsicum or of the genus Pimento.
		- Pepper.
	904.11	- - Neither crushed nor ground:
	904.11 10	- - - White pepper	5	5	5
	904.11 90	- - - Other	10	7	5
	904.12	-- Crushed or ground:
	904.12 10	- - - White pepper	5	5	5
	904.12 90	--- Other	10	7	5
	0904.20 00	- Fruits of the genus Capsicum or of the genus Pimenta,
		dried or crushed or ground	7	5	5
09.05	0905.00 00	Vanilla.	3	3	3
09.06		Cinnamon and cinnamon-tree flowers.
	0906.10 00	- Neither crushed nor ground	3	3	3
	0906.20 00	- Crushed or ground	3	3	3
09.07	0907.00 00	Cloves (whole fruit, cloves and stems).	3	3	3
09.08		Nutmeg, mace and cardamoms.
	0908.10 00	- Nutmeg	3	3	3
	0908.20 00	- Mace	3	3	3
	0908.30 00	- Cardamoms	3	3	3
09.09		Seeds of anise, badian, fennel, coriander, cumin or
		caraway; juniper berries.
	0909.10 00	- Seeds of anise or badian	3	3	3
	0909.20 00	- Seeds of coriander	3	3	3
	0909.30 00	- Seeds of cumin	3	3	3
	0909.40 00	- Seeds of caraway	3	3	3
	0909.50 00	- Seeds of fennel; juniper berries	3	3	3
09.10		Ginger, saffron, turmeric (curcuma), thyme, bay leaves,
		curry and other spices.
	0910.10 00	- Ginger	7	5	5
	0910.20 00	- Saffron	3	3	3
	0910.30 00	- Turmeric (curcuma)	3	3	3
	0910.40 00	- Thyme; bay leaves	3	3	3
	0910.50 00	- Curry	7	5	5
		- Other spices:
	0910.91 00	- - Mixtures referred to in Note 1 (b) to this Chapter	3	3	3
	0910.99 00	- - Other	7	5	5

 

CHAPTER 10

Cereals

Notes.

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

(b) The Chapter does not cover grains which have been hulled or otherwise worked. However, rice, husked, milled, polished, glazed, parboiled or broken remains classified in heading No. 10.06.

2. Heading No. 10.05 does not cover sweet corn (Chapter 7).

Subheading Note.

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

HDG.	H.S.	DESCRIPTION	RATE OF DUTY (%)
NO.	CODE		2002	2003	2004
10.01		Wheat and meslin.
	1001.10 00	- Durum wheat	3	3	3
	1001.90	- Other:
	1001.90 10	- - - Wheat used as feed	7	7	5
	1001.90 90	- - - Other	3	3	3
10.02	1002.00 00	Rye.	7	7	5
10.03	1003.00 00	Barley.	7	7	5
10.04	1004.00 00	Oats.	7	7	5
10.05		Maize (corn).
	1005.10 00	- Seed 1	3	3	3
	1005.90	- Other:
	1005.90 10	- - - Popcorn	7	7	5
	1005.90 90	- - - Other:
	1005.90 91	- - - - In-Quota	35	35	35
	1005.90 92	- - - - Out-Quota	65 *	50	50
10.06		Rice.
	1006.10	- Rice in the husk (paddy or rough):
	1006.10 10	- - - Suitable for sowing	Free ***	Free	Free
	1006.10 90	- - - Other	50 ***	50	50
	1006.20 00	- Husked (brown) rice	50	50	50
	1006.30 00	- Semi-milled or wholly milled rice, whether or
		not polished or glazed	50	50	50
	1006.40 00	- Broken rice	50	50	50
10.07	1007.00 00	Grain sorghum.	7	7	5
10.08		Buckwheat, millet and canary seed; other cereals.
	1008.10 00	- Buckwheat 1	7	5	5
	1008.20 00	- Millet 1	7	5	5
	1008.30 00	- Canary seed 1	7	5	5
	1008.90 00	- Other cereals	7	7	5

 

CHAPTER 11

Products of the Milling Industry; Malt; Starches; Inulin; Wheat Gluten

Notes.

1. This Chapter does not cover:

(a) Roasted malt put up as coffee substitutes (heading No. 09.01 or 21.01);

(b) Prepared flours, meals or starches of heading No. 19.01;

(c) Corn flakes or other products of heading No. 19.04;

(d) Vegetables, prepared or preserved, of heading No. 20.01, 20.04 or 20.05;

(e) Pharmaceutical products (Chapter 30); or

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

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

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

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

Otherwise, they fall in heading No. 23.02. However, germ of cereals, whole, flattened, in flakes or ground is always classified in heading No. 11.04. aEHASI

(B) Products falling in this Chapter under the above provisions shall be classified in heading No. 11.01 or 11.02 if the percentage passing through a woven metal wire cloth sieve with the aperture indicated in Column (4) or (5) is not less, by weight, than that shown against the cereal concerned.

Otherwise, they fall in heading No. 11.03 or 11.04.

			Rate of passage through a sieve
			with an aperture of
Cereal	Starch	Ash content	315	500
	content		Micrometers	Micrometers
			(microns)	(microns)
1	2	3	4	5
Wheat and rye	45%	2.5%	80%	–
Barley	45%	3%	80%	–
Oats	45%	5%	80%	–
Maize (corn)
and grain
sorghum	45%	2%	–	90%
Rice	45%	1.6%	80%	–
Buckwheat	45%	4%	80%	–

 

3. For the purposes of heading No. 11.03, the terms "groats" and "meal" mean products obtained by the fragmentation of cereal grains, of which:

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

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

HDG.	H.S.	DESCRIPTION	RATE OF DUTY (%)
NO.	CODE		2002	2003	2004
11.01	1101.00 00	Wheat or meslin flour.	7	5	5
11.02		Cereal flours other than of wheat or meslin.
	1102.10 00	- Rye flour	7	5	5
	1102.20 00	- Maize (corn) flour	7	7	5
	1102.30 00	- Rice flour	7	7	5
	1102.90 00	- Other	7	7	5
11.03		Cereal groats, meal and pellets.
		- Groats and meal:
	1103.11 00	- - Of wheat	7	5	5
	1103.12 00	- - Of oats	7	7	5
	1103.13 00	- - Of maize (corn)	40	35	30
	1103.14 00	- - Of rice	40	35	30
	1103.19 00	- - Of other cereals	7	7	5
		- Pellets:
	1103.21 00	- - Of wheat	7	7	5
	1103.29 00	- - Of other cereals	7	7	5
11.04		Cereal grains otherwise worked (for example,
		hulled, rolled, flaked, pearled, sliced or kibbled),
		except rice of heading No. 10.06; germ of cereals,
		whole, rolled, flaked or ground.
		- Rolled or flaked grains:
	1104.11 00	- - Of barley	3	3	3
	1104.12 00	- - Of oats	3	3	3
	1104.19 00	- - Of other cereals	3	3	3
		- Other worked grains (for example, hulled, pearled,
		sliced or kibbled):
	1104.21 00	- - Of barley	7	7	5
	1104.22 00	- - Of oats	7	7	5
	1104.23 00	- - Of maize (corn)	50	40	30
	1104.29 00	- - Of other cereals	7	7	5
	1104.30 00	- Germ of cereals, whole, rolled, flaked or ground	7	7	5
11.05		Flour, meal, powder, flakes, granules and pellets of
		potatoes.
	1105.10 00	- Flour, meal and powder	1 **	1	1
	1105.20 00	- Flakes, granules and pellets	7	5	5
11.06		Flour, meal and powder of the dried leguminous
		vegetables of heading No. 07.13, of sago or of roots
		or tubers of heading No. 07.14 or of the products of
		Chapter 8.
	1106.10 00	- Of the dried leguminous vegetables of heading No. 07.13	7	7	5
	1106.20 00	- Of sago or of roots or tubers of heading No. 07.14	7	7	5
	1106.30 00	- Of the products of Chapter 8	7	7	5
11.07		Malt, whether or not roasted.
	1107.10 00	- Not roasted	1 **	1	1
	1107.20 00	- Roasted	1 **	1	1
11.08		Starches; inulin.
		- Starches:
	1108.11 00	- - Wheat starch	3	3	3
	1108.12 00	- - Maize (corn) starch	7	7	5
	1108.13 00	- - Potato starch	3	3	3
	1108.14 00	- - Manioc (cassava) starch	7	7	5
	1108.19 00	- - Other starches	3	3	3
	1108.20 00	- Inulin	3	3	3
11.09	1109.00 00	Wheat gluten, whether or not dried.	3	3	3

 

CHAPTER 12

Oil Seeds and Oleaginous Fruits; Miscellaneous Grains, Seeds and Fruit; Industrial or Medicinal Plants; Straw and Fodder

Notes.

1. Heading No. 12.07 applies, inter alia, to palm nuts and kernels, cotton seeds, castor oil seeds, sesamum seeds, mustard seeds, safflower seeds, poppy seeds and shea nuts (karite nuts). It does not apply to products of heading No. 08.01 or 08.02 or to olives (Chapter 7 or Chapter 20).

2. Heading No. 12.08 applies not only to non-defatted flours and meals but also to flours and meals which have been partially defatted or defatted and wholly or partially refatted with their original oils. It does not, however, apply to residues of headings Nos. 23.04 to 23.06.

3. For the purposes of heading No. 12.09, beet seeds, grass and other herbage seeds, seeds of ornamental flowers, vegetable seeds, seeds of forest trees, seeds of fruit trees, seeds of vetches (other than those of the species Vicia faba) or of lupines are to be regarded as "seeds of a kind used for sowing".

Heading No. 12.09 does not, however, apply to the following even if for sowing:

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

(b) Spices or other products of Chapter 9;

(c) Cereals (Chapter 10); or

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

4. Heading No. 12.11 applies, inter alia, to the following plants or parts thereof: basil, borage, ginseng, hyssop, liquorice, all species of mint, rosemary, rue, sage and wormwood.

Heading No. 12.11 does not, however, apply to:

(a) Medicaments of Chapter 30;

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

(c) Insecticides, fungicides, herbicides, disinfectants or similar products of heading No. 38.08. HTCESI

5. For the purposes of heading No. 12.12, the term "seaweeds and other algae" does not include:

(a) Dead single-cell micro-organisms of heading No. 21.02;

(b) Cultures of micro-organisms of heading No. 30.02; or

(c) Fertilisers of heading No. 31.01 or 31.05.

HDG.	H.S.	DESCRIPTION	RATE OF DUTY (%)
NO.	CODE		2002	2003	2004
12.01	1201.00 00	Soya beans, whether or not broken. 2	1 ***	1	1
12.02		Ground-nuts, not roasted or otherwise cooked,
		whether or not shelled or broken.
	1202.10 00	- In shell	10	7	5
	1202.20 00	- Shelled, whether or not broken	10	7	5
12.03	1203.00 00	Copra.	10	7	5
12.04	1204.00 00	Linseed, whether or not broken.	3	3	3
12.05	1205.00 00	Rape or colza seeds, whether or not broken.	3	3	3
12.06	1206.00 00	Sunflower seeds, whether or not broken. 1	3	3	3
12.07		Other oil seeds and oleaginous fruits, whether or
		not broken.
	1207.10 00	- Palm nuts and kernels	10	7	5
	1207.20 00	- Cotton seeds 1	3	3	3
	1207.30 00	- Castor oil seeds 1	3	3	3
	1207.40 00	- Sesamum seeds	7	7	5
	1207.50 00	- Mustard seeds	3	3	3
	1207.60 00	- Safflower seeds	3	3	3
		- Other:
	1207.91 00	- - Poppy seeds	3	3	3
	1207.92 00	- - Shea nuts (karite nuts)	3	3	3
	1207.99 00	- - Other	3	3	3
12.08		Flours and meals of oil seeds or oleaginous fruits,
		other than those of mustard.
	1208.10 00	- Of soya beans	3	3	3
	1208.90 00	- Other	3	3	3
12.09		Seeds, fruits and spores, of a kind used for sowing.
		- Beet seed:
	1209.11 00	- - Sugar beet seed	3	3	3
	1209.19 00	- - Other	3	3	3
		- Seeds of forage plants, other than beet seed:
	1209.2100	- -Lucerne (alfalfa) seed 1	3	3	3
	1209.22 00	- - Clover (Trifolium spp.) seed 1	3	3	3
	1209.23 00	- - Fescue seed 1	3	3	3
	1209.24 00	- - Kentucky blue grass (Poa pratensis L.) seed 1	3	3	3
	1209.25 00	- - Rye grass (Lolium multiflorum Lam., Lolium
		perenne L.) seed 1	3	3	3
	1209.26 00	- -Timothy grass seed 1	3	3	3
	1209.29 00	- - Other	3	3	3
	1209.30 00	- Seeds of herbaceous plants cultivated principally
		for their flowers 1	3	3	3
		- Other:
	1209.91 00	- - Vegetable seeds 1	3	3	3
	1209.99 00	- - Other 1	3	3	3
12.10		Hop cones, fresh or dried, whether or not ground,
		powdered or in the form of pellets; lupulin.
	1210.10 00	- Hop cones, neither ground nor powdered nor
		in the form of pellets	1 **	1	1
	1210.20 00	- Hop cones, ground, powdered or in the form of
		pellets; lupulin	1 **	1	1
12.11		Plants and parts of plants (including seeds and fruits),
		of a kind used primarily in perfumery, in pharmacy or
		for insecticidal, fungicidal or similar purposes, fresh
		or dried, whether or not cut, crushed or powdered.
	1211.10 00	- Liquorice roots	3	3	3
	1211.20 00	- Ginseng roots	3	3	3
	1211.90 00	- Other	3	3	3
12.12		Locust beans, seaweeds and other algae, sugar beet
		and sugar cane, fresh, chilled, frozen or dried,
		whether or not ground; fruit stones and kernels
		and other vegetable products (including unroasted
		chicory roots of the variety Cichorium intybus sativum)
		of a kind used primarily for human consumption,
		not elsewhere specified or included.
	1212.10 00	- Locust beans, including locust bean seeds	3	3	3
	1212.20 00	- Seaweeds and other algae 3	7	5	5
	1212.30 00	- Apricots, peach or plum stones and kernels	3	3	3
		- Other:
	1212.91 00	- - Sugar beet	3	3	3
	1212.92 00	- - Sugarcane	7	7	5
	1212.99 00	- - Other	3	3	3
12.13	1213.00 00	Cereal straw and husks, unprepared, whether or
		not chopped, ground, pressed or in the form of pellets.	3	3	3
12.14		Swedes, mangolds, fodder roots, hay, lucerne (alfalfa),
		clover, sainfoin, forage kale, lupines, vetches and
		similar forage products, whether or not in the form of pellets.
	1214.10 00	- Lucerne (alfalfa) meal and pellets	3	3	3
	1214.90 00	- Other	3	3	3

 

CHAPTER 13

Lac; Gums, Resins and Other Vegetable Saps and Extracts

Notes.

1. Heading No. 13.02 applies, inter alia, to liquorice extract and extract of pyrethrum, extract of hops, extract of aloes and opium.

The heading does not apply to:

(a) Liquorice extract containing more than 10% by weight of sucrose or put up as confectionery (heading No. 17.04);

(b) Malt extract (heading No. 19.01);

(c) Extracts of coffee, tea or mate (heading No. 21.01);

(d) Vegetable saps or extracts constituting alcoholic beverages;

(e) Camphor, glycyrrhizin or other products of heading No. 29.14 or 29.38;

(f) Medicaments of heading No. 30.03 or 30.04 or blood-grouping reagents (heading No. 30.06);

(g) Tanning or dyeing extracts (heading No. 32.01 or 32.03);

(h) Essential oils, concretes, absolutes, resinoids, extracted oleoresins, aqueous distillates or aqueous solutions of essential oils or preparations based on odoriferous substances of a kind used for the manufacture of beverages (Chapter 33); or

(ij) Natural rubber, balata, gutta-percha, guayule, chicle or similar natural gums (heading No. 40.01). ATEHDc

HDG.	H.S.	DESCRIPTION	RATE OF DUTY (%)
NO.	CODE		2002	2003	2004
13.01		Lac; natural gums, resins, gum-resins and
		oleoresins (for example, balsams).
	1301.10 00	- Lac	1 ***	1	1
	1301.20 00	- Gum arabic	1 ***	1	1
	1301.90 00	- Other	1 ***	1	1
13.02		Vegetable saps and extracts; pectic substances,
		pectinates and pectates; agar-agar and other
		mucilages and thickeners, whether or not modified,
		derived from vegetable products.
		- Vegetable saps and extracts:
	1302.11 00	- - Opium	3	3	3
	1302.12 00	- - Of liquorice	3	3	3
	1302.13 00	- - Of hops	1 **	1	1
	1302.14 00	- - Of pyrethrum or of the roots of plants containing
		rotenone	3	3	3
	1302.19 00	- - Other	3	3	3
	1302.20 00	- Pectic substances, pectinates and pectates	3	3	3
		- Mucilages and thickeners, whether or not
		modified, derived from vegetable products:
	1302.31 00	- - Agar-agar	3	3	3
	1302.32 00	- - Mucilages and thickeners, whether or not modified,
		derived from locust beans, locust bean seeds or
		guar seeds	3	3	3
	1302.39	- - Other:
	1302.39 10	- - - Carageenan	5	5	5
	1302.39 90	- - - Other	3	3	3

 

CHAPTER 14

Vegetable Plaiting Materials; Vegetable Products Not Elsewhere Specified or Included

Notes.

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

2. Heading No. 14.01 applies, inter alia, to bamboos (whether or not split, sawn lengthwise, cut to length, rounded at the ends, bleached, rendered non-inflammable, polished or dyed), split osier, reeds and the like, to rattan cores and to drawn or split rattans. The heading does not apply to chipwood (heading No. 44.04).

3. Heading No. 14.02 does not apply to wood wool (heading No. 44.05).

4. Heading No. 14.03 does not apply to prepared knots or tufts for broom or brush making (heading No. 96.03).

HDG.	H.S.	DESCRIPTION	RATE OF DUTY (%)
NO.	CODE		2002	2003	2004
14.01		Vegetable materials of a kind used primarily
		for plaiting (for example, bamboos, rattans,
		reeds, rushes, osier, raffia, cleaned, bleached
		or dyed cereal straw, and lime bark).
	1401.10 00	- Bamboos	3	3	3
	1401.20 00	- Rattans	3	3	3
	1401.90 00	- Other	3	3	3
14.02		Vegetable materials of a kind used primarily
		as stuffing or as padding (for example, kapok,
		vegetable hair and eel grass), whether or not
		put up as a layer with or without supporting material.
	1402.10 00	- Kapok	7	5	5
	1402.90 00	- Other	3	3	3
14.03		Vegetable materials of a kind used primarily in
		brooms or in brushes (for example, broomcorn,
		piassava, couchgrass and istle), whether or not
		in hanks or bundles.
	1403.10 00	- Broomcorn (Sorghum vulgare var. technicum)	3	3	3
	1403.90 00	- Other	3	3	3
14.04		Vegetable products not elsewhere specified or included.
	1404.10 00	- Raw vegetable materials of a kind used primarily
		in dyeing or tanning	3	3	3
	1404-20 00	- Cotton linters	3	3	3
	1404.90 00	- Other	3	3	3

 

SECTION III

Animal or Vegetable Fats and Oils and Their Cleavage Products; Prepared Edible Fats; Animal or Vegetable Waxes

CHAPTER 15

Animal or Vegetable Fats and Oils and Their Cleavage Products; Prepared Edible Fats; Animal or Vegetable Waxes

Notes.

1. This Chapter does not cover:

(a) Pig fat or poultry fat of heading No. 02.09;

(b) Cocoa butter, fat or oil (heading No. 18.04);

(c) Edible preparations containing by weight more than 15% of the products of heading No. 04.05 (generally Chapter 21);

(d) Greaves (heading No. 23.01) or residues of headings Nos. 23.04 to 23.06;

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

(f) Factice derived from oils (heading No. 40.02).

2. Heading No. 15.09 does not apply to oils obtained from olives by solvent extraction (heading No. 15.10).

3. Heading No. 15.18 does not cover fats or oils or their fractions, merely denatured, which are to be classified in the heading appropriate to the corresponding undenatured fats and oils and their fractions.

4. Soap-stocks, oil foots and dregs, stearin pitch, glycerol pitch and wool grease residues fall in heading No. 15.22.

HDG.	H.S.	DESCRIPTION	RATE OF DUTY (%)
NO.	CODE		2002	2003	2004
15.01	1501.00 00	Pig fat (including lard) and poultry fat,
		other than that of heading No. 02.09 or 15.03.	3	3	3
15.02	1502.00 00	Fats of bovine animals, sheep or goats, other
		than those of heading No. 15.03.	3	3	3
15.03	1503.00 00	Lard stearin, lard oil, oleostearin, oleo-oil and
		tallow oil, not emulsified or mixed or otherwise
		prepared.	3	3	3
15.04		Fats and oils and their fractions, of fish or marine
		mammals, whether or not refined, but not chemically modified.
	1504.10 00	- Fish-liver oils and their fractions	3	3	3
	1504.20 00	- Fats and oils and their fractions, of fish, other than
		liver oils	3	3	3
	1504.30 00	- Fats and oils and their fractions of marine mammals	3	3	3
15.05		Wool grease and fatty substances derived therefrom
		(including lanolin).
	1505.10 00	- Wool grease, crude	3	3	3
	1505.90 00	- Other	3	3	3
15.06	1506.00 00	Other animal fats and oils and their fractions,
		whether or not refined, but not chemically modified.	3	3	3
15.07		Soya-bean oil and its fractions, whether or not refined,
		but not chemically modified.
	1507.10 00	- Crude oil, whether or not degummed	7	5	5
	1507.90 00	- Other	7	5	5
15.08		Ground-nut oil and its fractions, whether or not refined,
		but not chemically modified.
	1508.10 00	- Crude oil	3	3	3
	1508.90 00	- Other	3	3	3
15.09		Olive oil and its fractions, whether or not refined,
		but not chemically modified.
	1509.10 00	- Virgin	3	3	3
	1509.90 00	- Other	3	3	3
15.10	1510.00 00	Other oils and their fractions, obtained solely from
		olives, whether or not refined, but not chemically
		modified, including blends of these oils or fractions
		with oils or fractions of heading No. 15.09.	3	3	3
15.11		Palm oil and its fractions, whether or not refined,
		but not chemically modified.
	1511.10 00	- Crude oil	15 **	15	15
	1511.90 00	- Other	15 **	15	15
15.12		Sunflower-seed, safflower or cottonseed oil and
		fractions thereof, whether or not refined, but not
		chemically modified.
		- Sunflower-seed or safflower oil and fractions thereof:
	1512.11 00	- - Crude oil	3	3	3
	1512.19 00	- - Other	7	7	5
		- Cotton-seed oil and its fractions:
	1512.21 00	- - Crude oil, whether or not gossypol has been removed	3	3	3
	1512.29 00	- - Other	7	7	5
15.13		Coconut (copra), palm kernel or babassu oil and fractions
		thereof, whether or not refined, but not chemically modified.
		- Coconut (copra) oil and its fractions:
	1513.11 00	- - Crude oil	10	7	5
	1513.19 00	- - Other	10	7	5
		- Palm kernel or babassu oil and fractions thereof:
	1513.21 00	- - Crude oil	10	7	5
	1513.29 00	- - Other	10	7	5
15.14		Rape, colza or mustard oil and fractions thereof,
		whether or not refined, but not chemically modified.
	1514.10 00	- Crude oil	3	3	3
	1514.90 00	- Other	3	3	3
15.15		Other fixed vegetable fats and oils (including jojoba
		oil) and their fractions, whether or not refined, but
		not chemically modified.
		- Linseed oil and its fractions:
	1515.11 00	- - Crude oil	1 ***	1	1
	1515.19 00	- - Other	1 ***	1	1
		- Maize (corn) oil and its fractions:
	1515.21 00	- - Crude oil	10	7	5
	1515.29 00	- - Other	10	7	5
	1515.30 00	- Castor oil and its fractions	3	3	3
	1515.40 00	- Tung oil and its fractions	3	3	3
	1515.50 00	- Sesame oil and its fractions	3	3	3
	1515.60 00	- Jojoba oil and its fractions	3	3	3
	1515.90 00	- Other	3	3	3
15.16		Animal or vegetable fats and oils and their fractions,
		partly or wholly hydrogenated, inter-esterified,
		re-esterified or elaidinised, whether or not refined,
		but not further prepared.
	1516.10 00	- Animal fats and oils and their fractions	1 ***	1	1
	1516.20	- Vegetable fats and oils and their fractions:
	1516.20 10	- - - Hydrogenated vegetable fats in flakes	3	3	3
	1516.20 90	- - - Other	15	10	5
15.17		Margarine; edible mixtures or preparations of animal
		or vegetable fats or oils or of fractions of different
		fats or oils of this Chapter, other than edible fats or
		oils or their fractions of heading No. 15.16.
	1517.10 00	- Margarine, excluding liquid margarine	10	7	5
	1517.90 00	- Other	15	10	5
15.18	1518.00 00	Animal or vegetable fats and oils and their fractions,
		boiled, oxidized, dehydrated, sulphurised, blown,
		polymerised by heat in vacuum or in inert gas or
		otherwise chemically modified, excluding those of
		heading No. 15.16; inedible mixtures or preparations
		of animal or vegetable fats or oils or of fractions of
		different fats or oils of this Chapter, not elsewhere
		specified or included.	3	3	3
15.19		Not Used.
15.20	1520.00 00	Glycerol, crude; glycerol waters and glycerol lyes.	7	7	5
15.21		Vegetable waxes (other than triglycerides), bees wax,
		other insect waxes and spermaceti, whether or not
		refined or coloured.
	1521.10 00	- Vegetable waxes	3	3	3
	1521.90 00	- Other	3	3	3
15.22	1522.00 00	Degras; residues resulting from the treatment of fatty
		substances or animal or vegetable waxes.	3	3	3

 

SECTION IV

Prepared Foodstuffs; Beverages, Spirits and Vinegar, Tobacco

Notes.

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

CHAPTER 16

Preparations of Meat, of Fish or of Crustaceans, Molluscs or Other Aquatic Invertebrates

Notes.

1. This Chapter does not cover meat, meat offal, fish, crustaceans, molluscs or other aquatic invertebrates, prepared or preserved by the processes specified in Chapter 2 or 3 or heading No. 05.04.

2. Food preparations fall in this Chapter provided that they contain more than 20% by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof. In cases where the preparation contains two or more of the products mentioned above, it is classified in the heading of Chapter 16 corresponding to the component or components which predominate by weight. These provisions do not apply to the stuffed products of heading No. 19.02 or to the preparations of heading No. 21.03 or 21.04.

Subheading Notes.

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

2. The fish and crustaceans specified in the subheadings of heading No. 16.04 or 16.05 under their common names only, are of the same species as those mentioned in Chapter 3 under the same name.

HDG.	H.S.	DESCRIPTION	RATE OF DUTY (%)
NO.	CODE		2002	2003	2004
16.01	1601.00 00	Sausages and similar products, of meat,
		meat offal or blood; food preparations
		based on these products.	35	30	30
16.02		Other prepared or preserved meat, meat offal or blood.
	1602.10 00	- Homogenised preparations	55	45	30
	1602.20 00	- Of liver of any animal	50	40	30
		- Of poultry of heading No. 01.05:
	1602.31	- - Of turkeys:
	1602.31 10	- - - In airtight containers	50	40	30
	1602.31 90	- - - Other	50	40	30
	1602.32	- - Of fowls of the species Gallus domesticus:
	1602.32 10	- - - In airtight containers	50	40	30
	1602.32 90	- - - Other	50	40	30
	1602.39	- - Other:
	1602.39 10	- - - In airtight containers	50	40	30
	1602.39 90	- - - Other	50	40	30
		- Of swine:
	1602.41	- - Hams and cuts thereof:
	1602.41 10	- - - In airtight containers	50	40	30
	1602.41 90	- - - Other	50	40	30
	1602.42 00	- - Shoulders and cuts thereof	50	40	30
	1602.49 00	- - Other, including mixtures	50	40	30
	1602.50 00	- Of bovine animals	35	30	30
	1602.90	- Other, including preparations of blood of any animal:
	1602.90 10	- - - In airtight containers	40	35	30
	1602.90 90	- - - Other	40	35	30
16.03	1603.00 00	Extracts and juices of meat, fish or crustaceans,
		molluscs or other aquatic invertebrates.	5	5	5
16.04		Prepared or preserved fish; caviar and caviar
		substitutes prepared from fish eggs.
		- Fish, whole or pieces, but not minced:
	1604.11 00	- - Salmon	10	7	5
	1604.12 00	- - Herrings	10	7	5
	1604.13 00	- - Sardines, sardinella and brisling or sprats	10	7	5
	1604.14 00	- - Tunas, skipjack and bonito (Sarda spp.)	10	7	5
	1604.15 00	- - Mackerel	10	7	5
	1604.16 00	- - Anchovies	10	7	5
	1604.19 00	- - Other	10	7	5
	1604.20 00	- Other prepared or preserved fish	10	7	5
	1604.30 00	- Caviar and caviar substitutes	10	7	5
16.05		Crustaceans, molluscs and other aquatic invertebrates,
		prepared or preserved.
	1605.10 00	- Crab	10	7	5
	1605.20 00	- Shrimps and prawns	10	7	5
	1605.30 00	- Lobster	10	7	5
	1605.40 00	- Other crustaceans	10	7	5
	1605.90 00	- Other	10	7	5

 

CHAPTER 17

Sugars and Sugar Confectionery

Note.

1. This Chapter does not cover.

(a) Sugar confectionery containing cocoa (heading No. 18.06);

(b) Chemically pure sugars (other than sucrose, lactose, maltose, glucose and fructose) or other products of heading No. 29.40; or

(c) Medicaments or other products of Chapter 30.

Subheading Note.

1. For the purposes of subheadings Nos. 1701.11 and 1701.12, "raw sugar" means sugar whose content of sucrose by weight, in the dry state, corresponds to a polarimeter reading of less than 99.5°.

HDG.	H.S.	DESCRIPTION	RATE OF DUTY (%)
NO.	CODE		2002	2003	2004
17.01		Cane or beet sugar and chemically pure sucrose,
		in solid form.
		- Raw sugar not containing added flavouring or
		colouring matter.
	1701.11	- - Cane sugar.
	1701.11 10	- - - In-Quota	50	50	50
	1701.11 20	- - - Out-Quota	65 *	50	50
	1701.12	- - Beet sugar:
	1701.12 10	- - - In-Quota	50	50	50
	1701.12 20	- - - Out-Quota	65 *	50	50
		- Other:
	1701.91	- - Containing added flavouring or colouring matter:
	1701.91 10	- - - In-Quota	50	50	50
	1701.91 20	- - - Out-Quota	55 *	50	50
	1701.99	- - Other:
	1701.99 10	- - - In-Quota	50	50	50
	1701.99 20	- - - Out-Quota	65 *	50	50
17.02		Other sugars, including chemically pure lactose,
		maltose, glucose and fructose, in solid form;
		sugar syrups not containing added flavouring or
		colouring matter, artificial honey, whether or
		not mixed with natural honey; caramel.
		- Lactose and lactose syrup:
	1702.11 00	- - Containing by weight 99% or more lactose,
		expressed as anhydrous lactose, calculated on
		the dry matter	1 ***	1	1
	1702.19 00	- - Other	3	3	3
	1702.20 00	- Maple sugar and maple syrup	7	7	5
	1702.30 00	- Glucose and glucose syrup, not containing fructose
		or containing in the dry state less than 20% by
		weight of fructose	3	3	3
	1702.40 00	- Glucose and glucose syrup, containing
		in the dry state at least 20% but less than
		50% by weight of fructose	3	3	3
	1702.50 00	- Chemically pure fructose	3	3	3
	1702.60 00	- Other fructose and fructose syrup, containing
		in the dry state more than 50% by weight of fructose	7	7	5
	1702.90 00	- Other, including invert sugar	3	3	3
17.03		Molasses resulting from the extraction or refining of sugar.
	1703.10 00	- Cane molasses	7	5	5
	1703.90 00	- Other	7	5	5
17.04		Sugar confectionery (including white chocolate),
		not containing cocoa.
	1704.10 00	- Chewing gum, whether or not sugar-coated	10	7	5
	1704.90	- Other:
	1704.90 10	- - - White chocolate	7	5	5
	1704.90 90	- - - Other	10	7	5

 

CHAPTER 18

Cocoa and Cocoa Preparations

Notes.

1. This Chapter does not cover the preparations of heading No. 04.03, 19.01, 19.04, 19.05, 21.05, 22.02, 22.08, 30.03 or 30.04.

2. Heading No. 18.06 includes sugar confectionery containing cocoa and, subject to Note 1 to this Chapter, other food preparations containing cocoa.

HDG.	H.S.	DESCRIPTION	RATE OF DUTY (%)
NO.	CODE		2002	2003	2004
18.01	1801.00 00	Cocoa beans, whole or broken, raw or roasted.	3	3	3
18.02	1802-00 00	Cocoa shells, husks, skins and other cocoa waste.	3	3	3
18.03		Cocoa paste, whether or not defatted.
	1803.10 00	- Not defatted	3	3	3
	1803.20 00	- Wholly or partly defatted	3	3	3
18.04	1804.00 00	Cocoa butter, fat and oil.	3	3	3
18.05	1805.00 00	Cocoa powder, not containing added sugar or
		other sweetening matter.	7	5	5
18.06		Chocolate and other food preparations containing cocoa.
	1806.10 00	- Cocoa powder, containing added sugar or other
		sweetening matter	7	7	5
	1806.20 00	- Other preparations in blocks, slabs or bars
		weighing more than 2 kg or in liquid, paste,
		powder, granular or other bulk form in containers
		or immediate packings, of a content exceeding 2 kg	7	7	5
		- Other, in blocks, slabs or bars:
	1806.31 00	- - Filled	7	5	5
	1806.32 00	- - Not filled	7	5	5
	1806.90	- Other:
	1806.90 10	- - - Food preparations of flour, meal, starch or
		malt extract, containing 40% or more but less
		than 50% by weight of cocoa and food preparations
		of goods of headings Nos. 04.01 to 04.04,
		containing 5% or more but less than 10% by weight
		of cocoa, for infant use, not put up for retail sale	3	3	3
	1806.90 20	- - - Other food preparations of flour, meal, starch or
		malt extract containing 40% or more but less than
		50% by weight of cocoa and other food preparations
		of goods of headings Nos. 04.01 to 04.04, containing
		5% or more but less than 10% by weight of cocoa;
		preparations of cereals containing 6% but not more
		than 8% by weight of cocoa	10	7	5
	1806.90 90	- - - Other	7	5	5

 

CHAPTER 19

Preparations of Cereals, Flour, Starch or Milk; Pastrycooks' Products

Notes.

1. This Chapter does not cover:

(a) Except in the case of stuffed products of heading No. 19.02, food preparations containing more than 20% by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);

(b) Biscuits or other articles made from flour or from starch, specially prepared for use in animal feeding (heading No. 23.09); or

(c) Medicaments or other products of Chapter 30.

2. For the purposes of heading No. 19.01, the terms "flour" and "meal" mean:

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

(b) Flour, meal and powder of vegetable origin of any Chapter, other than flour, meal or powder of dried vegetables (heading No. 07.12), of potatoes (heading No. 11.05) or of dried leguminous vegetables (heading No. 11.06).

3. Heading No. 19.04 does not cover preparations containing more than 6% by weight of cocoa calculated on a totally defatted basis or coated with chocolate or other food preparations containing cocoa of heading No. 18.06 (heading No. 18.06). DACTSH

4. For the purposes of heading No. 19.04, the expression "otherwise prepared" means prepared or processed to an extent beyond that provided for in the headings of or Notes to Chapter 10 or 11.

HDG.	H.S.	DESCRIPTION	RATE OF DUTY (%)
NO.	CODE		2002	2003	2004
19.01		Malt extract; food preparations of flour, meal,
		starch or malt extract, not containing cocoa or
		containing less than 40% by weight of cocoa
		calculated on a totally defatted basis, not elsewhere
		specified or included; food preparations of goods
		of headings Nos. 04.01 to 04.04, not containing
		cocoa or containing less than 5% by weight of
		cocoa calculated on a totally defatted basis,
		not elsewhere specified or included.
	1901.10 00	- Preparations for infant use, put up for retail sale	7	5	5
	1901.20 00	- Mixes and doughs for the preparation of bakers'
		wares of heading No. 19.05	7	7	5
	1901.90	- Other:
	1901.90 10	- - - Soya-based preparations, whether or not in
		powder form	3	3	3
	1901.90 20	- - - Malt extract	1 **	1	1
	1901.90 30	- - - Filled milk	7	7	5
	1901.90 40	- - - Preparations for infant use, not put up far retail sale	1 **	1	1
	1901.90 90	- - - Other	7	7	5
19.02		Pasta, whether or not cooked or stuffed (with meat
		or other substances) or otherwise prepared, such as
		spaghetti, macaroni, noodles, lasagne, gnocchi,
		ravioli, cannelloni; couscous, whether or not prepared.
		- Uncooked pasta, not stuffed or otherwise prepared:
	1902.11 00	- - Containing eggs	10	7	5
	1902.19 00	- - Other	10	7	5
	1902.20 00	- Stuffed pasta, whether or not cooked or otherwise
		prepared	10	7	5
	1902.30 00	- Other pasta	10	7	5
	1902.40 00	- Couscous	10	7	5
19.03	1903.00 00	Tapioca and substitutes therefor prepared from starch,
		in the form of flakes, grains, pearls, siftings or in
		similar forms.	10	7	5
19.04		Prepared foods obtained by the swelling or roasting
		of cereals or cereal products (for example, corn flakes);
		cereals (other than maize (corn)) in grain form or in
		the form of flakes or other worked grains (except flour
		and meal, pre-cooked or otherwise prepared, not
		elsewhere specified or included.
	1904.10 00	- Prepared foods obtained by the swelling or roasting
		of cereals or cereal products	10	7	5
	1904.20 00	- Prepared foods obtained from unroasted cereal
		flakes or from mixtures of unroasted cereal
		flakes and roasted cereal flakes or swelled cereals	7	7	5
	1904.90 00	- Other	7	7	5
19.05		Bread, pastry, cakes, biscuits and other bakers'
		wares, whether or not containing cocoa; communion
		wafers, empty cachets of a kind suitable for
		pharmaceutical use, sealing wafers, rice paper and
		similar products.
	1905.10 00	- Crispbread	10	7	5
	1905.20 00	- Gingerbread and the like	10	7	5
	1905.30 00	- Sweet biscuits; waffles and wafers	10	7	5
	1905.40 00	- Rusks, toasted bread and similar toasted products	10	7	5
	1905.90 00	- Other	10	7	5

 

CHAPTER 20

Preparations of Vegetables, Fruit, Nuts or Other Parts of Plants

Notes.

1. This Chapter does not cover:

(a) Vegetables, fruit or nuts, prepared or preserved by the processes specified in Chapter 7, 8 or 11;

(b) Food preparations containing more than 20% by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16); or

(c) Homogenised composite food preparations of heading No. 21.04.

2. Headings Nos. 20.07 and 20.08 do not apply to fruit jellies, fruit pastes, sugar-coated almonds or the like in the form of sugar confectionery (heading No. 17.04) or chocolate confectionery (heading No. 18.06).

3. Headings Nos. 20.01, 20.04 and 20.05 cover, as the case may be, only those products of Chapter 7 or of heading No. 11.05 or 11.06 (other than flour, meal and powder of the products of Chapter 8) which have been prepared or preserved by processes other than those referred to in Note 1(a).

4. Tomato juice the dry weight content of which is 7% or more is to be classified in heading No. 20.02.

5. For the purposes of heading No. 20.09, the expression "juices, unfermented and not containing added spirit" means juices of an alcoholic strength by volume (see Note 2 to Chapter 22) not exceeding 0.5% vol.

Subheading Notes.

1. For the purposes of subheading No. 2005.10, the expression "homogenised vegetables" means preparations of vegetables, finely homogenised, put up for retail sale as infant food or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of vegetables. Subheading No. 2005.10 takes precedence over all other subheadings of heading No. 20.05. EAHDac

2. For the purposes of subheading No. 2007.10, the expression "homogenised preparations" means preparations of fruit, finely homogenised, put up for retail sale as infant food or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of fruit. Subheading No. 2007.10 takes precedence over all other subheadings of heading No. 20.07.

HDG.	H.S.	DESCRIPTION	RATE OF DUTY (%)
NO.	CODE		2002	2003	2004
20.01		Vegetables, fruit, nuts and other edible parts
		of plants, prepared or preserved by vinegar or
		acetic acid.
	2001.10 00	- Cucumbers and gherkins	10	7	5
	2001.20 00	- Onions	7	7	5
	2001.90 00	- Other	10	7	5
20.02		Tomatoes prepared or preserved otherwise than by
		vinegar or acetic acid.
	2002.10 00	-Tomatoes, whole or in pieces	7	7	5
	2002.90	- Other:
	2002.90 10	- - - Tomato paste	7	7	5
	2002.90 20	- - - Tomato powder	3 **	3	3
	2002.90 90	- - - Other	10	7	5
20.03		Mushrooms and truffles, prepared or preserved
		otherwise than by vinegar or acetic acid.
	2003.10 00	- Mushrooms	7	7	5
	2003.20 00	- Truffles	7	5	5
20.04		Other vegetables prepared or preserved otherwise
		than by vinegar or acetic acid, frozen, other than
		products of heading No. 20.06.
	2004.10 00	- Potatoes	7	5	5
	2004.90	- Other vegetables and mixtures of vegetables:
	2004.90 10	- - - Preparations of a kind used for infant food	3	3	3
	2004.90 90	- - - Other	7	5	5
20.05		Other vegetables prepared or preserved otherwise
		than by vinegar or acetic acid, not frozen, other
		than products of heading No. 20.06.
	2005.10 00	- Homogenized vegetables	7	5	5
	2005.20 00	- Potatoes	7	7	5
	2005.40 00	- Peas (Pisum sativum)	10	7	5
		- Beans (Vigna spp., Phaseolus spp.):
	2005.51 00	- - Beans, shelled	10	7	5
	2005.59 00	- - Other	7	7	5
	2005.60 00	- Asparagus	10	7	5
	2005.70 00	- Olives	7	5	5
	2005.80 00	- Sweet corn (Zea mays var. saccharata)	10	7	5
	2005.90 00	- Other vegetables and mixtures of vegetables	7	7	5
20.06	2006.00 00	Vegetables, fruit, nuts, fruit-peel and other parts
		of plants, preserved by sugar (drained, glace or
		crystallised).	10	7	5
20.07		Jams, fruit jellies, marmalades, fruit or nut puree
		and fruit or nut pastes, being cooked preparations,
		whether or not containing added sugar or other
		sweetening matter.
	2007.10 00	- Homogenised preparations	7	5	5
		- Other.
	2007.91 00	- - Citrus fruit	10	7	5
	2007.99	- - Other:
	2007.99 10	- - - Fruit grains and pastes other than of mango,
		pineapple or strawberries	3	3	3
	2007.99 90	- - - Other	10	7	5
20.08		Fruit, nuts and other edible parts of plants, otherwise
		prepared or preserved, whether or not containing
		added sugar or other sweetening matter or spirit,
		not elsewhere specified or included.
		- Nuts, ground-nuts and other seeds, whether or not
		mixed together:
	2008.11 00	- - Ground-nuts	10	7	5
	2008.19 00	- - Other, including mixtures	7	7	5
	2008.20 00	- Pineapples	10	7	5
	2008.30 00	- Citrus fruit	7	7	5
	2008.40 00	- Pears	7	5	5
	2008.50 00	- Apricots	7	5	5
	2008.60 00	- Cherries	7	5	5
	2008.70 00	- Peaches	7	5	5
	2008.80 00	- Strawberries	10	7	5
		- Other, including mixtures other than those of
		subheading No. 2008.19:
	2008.91 00	- - Palm hearts	7	5	5
	2008.92 00	- - Mixtures	7	7	5
	2008.99 00	- - Other	7	7	5
20.09		Fruit juices (including grape must) and vegetable
		juices, unfermented and not containing added spirit,
		whether or not containing added sugar or other
		sweetening matter.
		- Orange juice:
	2009.11 00	- - Frozen	7	5	5
	2009.19 00	- - Other	1 ***	1	1
	2009.20 00	- Grapefruit juice	7	5	5
	2009.30 00	- Juice of any other single citrus fruit	10	7	5
	2009.40 00	- Pineapple juice	10	7	5
	2009.50 00	- Tomato juice	10	7	5
	2009.60 00	- Grape juice (including grape must)	3	3	3
	2009.70 00	- Apple juice	7	5	5
	2009.80 00	- Juice of any other single fruit or vegetable	10	7	5
	2009.90 00	- Mixtures of juices	10	7	5

 

CHAPTER 21

Miscellaneous Edible Preparations

Notes.

1. This Chapter does not cover:

(a) Mixed vegetables of heading No. 07.12;

(b) Roasted coffee substitutes containing coffee in any proportion (heading No. 09.01);

(c) Flavoured tea (heading No. 09.02);

(d) Spices or other products of headings Nos. 09.04 to 09.10;

(e) Food preparations, other than the products described in heading No. 21.03 or 21.04, containing more than 20% by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);

(f) Yeast put up as a medicament or other products of heading No. 30.03 or 30.04; or

(g) Prepared enzymes of heading No. 35.07.

2. Extracts of the substitutes referred to in Note 1 (b) above are to be classified in heading No. 21.01. IHaSED

3. For the purposes of heading No. 21.04, the expression "homogenised composite food preparations" means preparations consisting of a finely homogenised mixture of two or more basic ingredients such as meat, fish, vegetables or fruit, put up for retail sale as infant food or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition, no account is to be taken of small quantities of any ingredients which may be added to the mixture for seasoning, preservation or other purposes. Such preparations may contain a small quantity of visible pieces of ingredients.

HDG.	H.S.	DESCRIPTION	RATE OF DUTY (%)
NO.	CODE		2002	2003	2004
21.01		Extracts, essences and concentrates, of coffee,
		tea or mate and preparations with a basis of
		these products or with a basis of coffee, tea or
		mate; roasted chicory and other roasted coffee
		substitutes, and extracts, essences and concentrates
		thereof.
		- Extracts, essences and concentrates of coffee,
		and preparations with a basis of these extracts,
		essences or concentrates or with a basis of coffee:
	2101.11	- - Extracts, essences and concentrates:
	2101.11 10	- - - In-Quota	30	30	30
	2101.11 20	- - - Out-Quota	55	45	30
	2101.12	- - Preparations with a basis of extracts, essences
		or concentrates or with a basis of coffee:
	2101.12 10	- - - In-Quota	30	30	30
	2101.12 20	- - - Out-Quota	55	45	30
	2101.20 00	- Extracts, essences and concentrates, of tea or
		mate, and preparations with a basis of these
		extracts, essences or concentrates or with a
		basis of tea or mate	7	7	5
	2101.30 00	- Roasted chicory and other roasted coffee
		substitutes, and extracts, essences and
		concentrates thereof	10	7	5
21.02		Yeast (active or inactive); other single-cell
		micro-organisms, dead (but not including
		vaccines of heading No. 30.02); prepared
		baking powders.
	2102.10 00	- Active yeasts	3	3	3
	2102.20 00	- Inactive yeasts; other single-cell micro-organisms, dead	3	3	3
	2102.30 00	- Prepared baking powders	7	5	5
21.03		Sauces and preparations therefor, mixed condiments
		and mixed seasonings; mustard flour and meal and
		prepared mustard.
	2103.10 00	- Soya sauce	10	7	5
	2103.20 00	- Tomato ketchup and other tomato sauces	10	7	5
	2103.30 00	- Mustard four and meal and prepared mustard	7	5	5
	2103.90 00	- Other	7	7	5
21.04		Soups and broths and preparations therefor;
		homogenised composite food preparations.
	2104.10 00	- Soups and broths and preparations therefor	10	7	5
	2104.20 00	- Homogenised composite food preparations	7	5	5
21.05	2105.00 00	Ice cream and other edible ice, whether or not
		containing cocoa.	7	7	5
21.06		Food preparations not elsewhere specified or included.
	2106.10 00	- Protein concentrates and textured protein substances	3	3	3
	2106.90	-Other:
	2106.90 10	- - - Flavouring materials, n.e.s., of the kind used in
		the food and drink industries; other food
		preparations to be used as raw materials in preparing
		composite concentrates for making beverages	1 **	1	1
	2106.90 20	- - - Cheese flavoring powder	1 **	1	1
	2106.90 30	- - - Non-dairy creamer	7	7	5
	2106.90 40	- - - Artificial sweeteners	7	5	5
	2106.90 50	- - - Composite concentrates for simple dilution with
		water to make beverages	7	5	5
	2106.90 60	- - - Food supplements	7	7	5
	2106.90 70	- - - Fortificant premixes (vitamins and minerals)	1 **	1	1
	2106.90 80	- - - Yeast extract powder	3 **	3	3
	2106.90 90	- - - Other	7	7	5

 

CHAPTER 22

Beverages, Spirits and Vinegar

Notes.

1. This Chapter does not cover:

(a) Products of this Chapter (other than those of heading No. 22.09) prepared for culinary purposes and thereby rendered unsuitable for consumption as beverages (generally heading No. 21.03);

(b) Sea water (heading No. 25.01);

(c) Distilled or conductivity water or water of similar purity (heading No. 28.51);

(d) Acetic acid of a concentration exceeding 10% by weight of acetic acid (heading No. 29.15);

(e) Medicaments of heading No. 30.03 or 30.04; or

(f) Perfumery or toilet preparations (Chapter 33).

2. For the purposes of this Chapter and of Chapters 20 and 21, the "alcoholic strength by volume" shall be determined at a temperature of 20°C.

3. For the purposes of heading No. 22.02, the term "non-alcoholic beverages" means beverages of an alcoholic strength by volume not exceeding 0.5% vol. Alcoholic beverages are classified in headings Nos. 22.03 to 22.06 or heading No. 22.08 as appropriate.

Subheading Note.

For the purposes of subheading No. 2204.10, the expression "sparkling wine" means wine which, when kept at a temperature of 20°C in closed containers, has an excess pressure of not less than 3 bars.

HDG.	H.S.	DESCRIPTION	RATE OF DUTY (%)
NO.	CODE		2002	2003	2004
22.01		Waters, including natural or artificial mineral
		waters and aerated waters, not containing added
		sugar or other sweetening matter nor flavoured;
		ice and snow.
	2201.10 00	- Mineral waters and aerated waters	7	7	5
	2201.90 00	- Other	7	7	5
22.02		Waters, including mineral waters and aerated waters,
		containing added sugar or other sweetening matter
		or flavoured, and other non-alcoholic beverages,
		not including fruit or vegetable juices of heading
		No. 20.09.
	2202.10 00	- Waters, including mineral waters and aerated
		waters, containing added sugar or other
		sweetening matter or flavoured	7	7	5
	2202.90	- Other:
	2202.90 10	- - - Flavoured UHT milk drink	7	7	5
	2202.90 20	- - - Soya milk	3	3	3
	2202.90 90	- - - Other	10	7	5
22.03	2203.00 00	Beer made from malt.	10	7	5
22.04		Wine of fresh grapes, including fortified wines;
		grape must other than that of heading No. 20.09.
	2204.10 00	- Sparkling wine	5	5	5
		- Other wine; grape must with fermentation prevented
		or arrested by the addition of alcohol:
	2204.21 00	- - In containers holding 2 l or less	5	5	5
	2204.29 00	- - Other	5	5	5
	2204.30 00	- Other grape must	5	5	5
22.05		Vermouth and other wine of fresh grapes flavoured
		with plants or aromatic substances.
	2205.10 00	-In containers holding 2 l or less	5	5	5
	2205.90 00	- Other	5	5	5
22.06	2206.00 00	Other fermented beverages (for example, cider,
		perry, mead); mixtures of fermented beverages
		and mixtures of fermented beverages and
		non-alcoholic beverages, not elsewhere specified
		or included.	5	5	5
22.07		Undenatured ethyl alcohol of an alcoholic strength
		by volume of 80% vol or higher; ethyl alcohol and
		other spirits, denatured, of any strength.
	2207.10 00	- Undenatured ethyl alcohol of an alcoholic strength
		by volume of 80% vol or higher	10	7	5
	2207.20 00	- Ethyl alcohol and other spirits, denatured, of any strength	10	7	5
22.08		Undenatured ethyl alcohol of an alcoholic strength
		by volume of less than 80% vol; spirits, liqueurs and
		other spirituous beverages.
	2208.20 00	- Spirits obtained by distilling grape wine or grape marc	10	7	5
	2208.30 00	- Whiskies	10	7	5
	2208.40 00	- Rum and tafia	10	7	5
	2208.50 00	- Gin and Geneva	10	7	5
	2208.60 00	- Vodka	10	7	5
	2208.70 00	- Liqueurs and cordials	10	7	5
	2208.90 00	- Other	10	7	5
22.09	2209.00 00	Vinegar and substitutes for vinegar obtained from
		acetic acid.	10	7	5

 

CHAPTER 23

Residues and Waste from the Food Industries; Prepared Animal Fodder

Note.

1. Heading No. 23.09 includes products of a kind used in animal feeding, not elsewhere specified or included, obtained by processing vegetable or animal materials to such an extent that they have lost the essential characteristics of the original material, other than vegetable waste, vegetable residues and by-products of such processing. cCTAIE

HDG.	H.S.	DESCRIPTION	RATE OF DUTY (%)
NO.	CODE		2002	2003	2004
23.01		Flours, meals and pellets, of meat or meat
		offal, of fish or of crustaceans, molluscs or
		other aquatic invertebrates, unfit for human
		consumption; greaves.
	2301.10 00	- Flours, meals and pellets, of meat or meat offal; greaves 1	3	3	3
	2301.20 00	- Flours, meals and pellets, of fish or of crustaceans,
		molluscs or other aquatic invertebrates 1	3	3	3
23.02		Bran, sharps and other residues, whether or not in the
		form of pellets, derived from the sifting, milling or other
		working of cereals or of leguminous plants.
	2302.10 00	- Of maize (corn)	7	7	5
	2302.20 00	- Of rice	3	3	3
	2302.30 00	- Of wheat	3	3	3
	2302.40 00	- Of other cereals	3	3	3
	2302.50 00	- Of leguminous plants	3	3	3
23.03		Residues of starch manufacture and similar residues,
		beet-pulp, bagasse and other waste of sugar manufacture,
		brewing or distilling dregs and waste, whether or not in the
		form of pellets.
	2303.10 00	- Residues of starch manufacture and similar residues 1	3	3	3
	2303.20 00	- Beet-pulp, bagasse and other waste of sugar manufacture	3	3	3
	2303.30 00	- Brewing or distilling dregs and waste	3	3	3
23.04	2304.00 00	Oil-cake and other solid residues, whether or not
		ground or in the form of pellets, resulting from the
		extraction of soyabean oil. 1	3	3	3
23.05	2305.00 00	Oil-cake and other solid residues, whether or not
		ground or in the form of pellets, resulting from the
		extraction of ground-nut oil.	3	3	3
23.06		Oil-cake and other solid residues, whether or not
		ground or in the form of pellets, resulting from the
		extraction of vegetable fats or oils, other than those
		of heading No. 23.04 or 23.05.
	2306.10 00	- Of cotton seeds	3	3	3
	2306.20 00	- Of linseed	3	3	3
	2306.30 00	- Of sunflower seeds	3	3	3
	2306.40 00	- Of rape or copra seeds	3	3	3
	2306.50 00	- Of coconut or copra	10	7	5
	2306.60 00	- Of palm nuts or kernels	10	7	5
	2306.70 00	- Of maize (corn) germ	7	7	5
	2306.90 00	- Other	3	3	3
23.07	2307.00 00	Wine lees; argol.	3	3	3
23.08		Vegetable materials and vegetable waste, vegetable
		residues and by-products, whether or not in the form
		of pellets, of a kind used in animal feeding, not elsewhere
		specified or included.
	2308.10 00	- Acorns and horse-chestnuts	3	3	3
	2308.90 00	- Other	3	3	3
23.09		Preparations of a kind used in animal feeding.
	2309.10 00	- Dog or cat food, put up for retail sale	5	5	5
	2309.90	- Other:
	2309.90 10	- - - Feed additives; premixes; feed supplements 1	3	3	3
	2309.90 20	- - - Prawn feeds 1	3	3	3
	2309.90 30	- - - Primate diet	3 **	3	3
	2309.90 90	- - - Other	40	35	30

 

CHAPTER 24

Tobacco and Manufactured Tobacco Substitutes

Note.

1. This Chapter does not cover medicinal cigarettes (Chapter 30).

HDG.	H.S.	DESCRIPTION	RATE OF DUTY (%)
NO.	CODE		2002	2003	2004
24.01		Unmanufactured tobacco; tobacco refuse.
	2401.10 00	- Tobacco, not stemmed/stripped	7	7	5
	2401.20 00	- Tobacco, party or wholly stemmed/stripped	7	7	5
	2401.30 00	- Tobacco refuse	7	7	5
24.02		Cigars, cheroots, cigarillos and cigarettes, of
		tobacco or of tobacco substitutes.
	2402.10 00	- Cigars, cheroots and cigarillos, containing tobacco	7	7	5
	2402.20 00	- Cigarettes containing tobacco	7	7	5
	2402.90 00	- Other	7	7	5
24.03		Other manufactured tobacco and manufactured
		tobacco substitutes; "homogenised" or "reconstituted"
		tobacco; tobacco extracts and essences.
	2403.10 00	- Smoking tobacco, whether or not containing tobacco
		substitutes in any proportion	7	7	5
		- Other:
	2403.91 00	- "Homogenised" or "reconstituted" tobacco	3	3	3
	2403.99 00	- - Other	3	3	3

 

SECTION V

Mineral Products

CHAPTER 25

Salt; Sulphur; Earths and Stone; Plastering Materials, Lime and Cement

Notes.

1. Except where their context or Note 4 to this Chapter otherwise requires, the headings of this Chapter cover only products which are in the crude state or which have been washed (even with chemical substances eliminating the impurities without changing the structure of the product), crushed, ground, powdered, levigated, sifted, screened, concentrated by flotation, magnetic separation or other mechanical or physical processes (except crystallisation), but not products which have been roasted, calcined, obtained by mixing or subjected to processing beyond that mentioned in each heading.

The products of this Chapter may contain an added anti-dusting agent, provided that such addition does not render the product particularly suitable for specific use rather than for general use.

2. This Chapter does not cover:

(a) Sublimed sulphur, precipitated sulphur or colloidal sulphur (heading No. 28.02);

(b) Earth colours containing 70% or more by weight of combined iron evaluated as Fe₂O₃ (heading No. 28.21);

(c) Medicaments or other products of Chapter 30;

(d) Perfumery, cosmetic or toilet preparations (Chapter 33);

(e) Setts, curbstones or flagstones (heading No. 68.01); mosaic cubes or the like (heading No. 68.02); roofing, facing or damp course slates (heading No. 68.03);

(f) Precious or semi-precious stones (heading No. 71.02 or 71.03);

(g) Cultured crystals (other than optical elements) weighing not less than 2.5 g each, of sodium chloride or of magnesium oxide, of heading No. 38.24; optical elements of sodium chloride or of magnesium oxide (heading No. 90.01);

(h) Billiard chalks (heading No. 95.04); or

(ij) Writing or drawing chalks or tailors' chalks (heading No. 96.09).

3. Any products classifiable in heading No. 25.17 and any other heading of the Chapter are to be classified in heading No. 25.17.

4. Heading No. 25.30 applies, inter alia, to: vermiculite, and perlite and chlorites, unexpanded; earth colours, whether or not calcined or mixed together, natural micaceous iron oxides; meerschaum (whether or not in polished pieces); amber, agglomerated meerschaum and agglomerated amber, in plates, rods, sticks or similar forms, not worked after moulding; jet; strontianite (whether or not calcined), other than strontium oxide; broken pottery.

HDG.	H.S.	DESCRIPTION	RATE OF DUTY (%)
NO.	CODE		2002	2003	2004
25.01	2501.00 00	Salt (including table salt and denatured salt)
		and pure sodium chloride, whether or not in
		aqueous solution or containing added anti-caking
		or free-flowing agents; sea water.	1 ***	1	1
25.02	2502.00 00	Unroasted iron pyrites.	3	3	3
25.03	2503.00 00	Sulphur of all kinds, other than sublimed sulphur,
		precipitated sulphur and colloidal sulphur.	3	3	3
25.04		Natural graphite.
	2504.10 00	- In powder or in flakes	1 **	1	1
	2504.90 00	- Other	3	3	3
25.05		Natural sands of all kinds, whether or not coloured,
		other than metal-bearing sands of Chapter 26.
	2505.10 00	- Silica sands and quartz sands	3	3	3
	2505.90 00	- Other	3	3	3
25.06		Quartz (other than natural sands); quartzite,
		whether or not roughly trimmed or merely cut,
		by sawing or otherwise, into blocks or slabs of
		a rectangular (including square) shape.
	2506.10 00	- Quartz	3	3	3
		- Quartzite:
	2506.21 00	- - Crude or roughly trimmed	3	3	3
	2506.29 00	- - Other	3	3	3
25.07	2507.00 00	Kaolin and other kaolinic clays, whether or not calcined.	3	3	3
25.08		Other clays (not including expanded clays of heading
		No. 68.06), andalusite, kyanite and sillimanite,
		whether or not calcined; mullite; chamotte or dinas earths.
	2508.10 00	- Bentonite	3	3	3
	2508.20 00	- Decolourising earths and fuller's earth	3	3	3
	2508.30 00	- Fire-clay	3	3	3
	2508.40 00	- Other clays	3	3	3
	2508.50 00	- Andalusite, kyanite and sillimanite	3	3	3
	2508.60 00	- Mullite	3	3	3
	2508.70 00	- Chamotte or dinas earths	3	3	3
25.09	2509.00 00	Chalk.
25.10		Natural calcium phosphates, natural aluminium
		calcium phosphates and phosphatic chalk.
	2510.10 00	- Unground	1 ***	1	1
	2510.20 00	- Ground	1 ***	1	1
25.11		Natural barium sulphate (barytes); natural barium
		carbonate (witherite), whether or not calcined, other
		than barium oxide of heading No. 28.16.
	2511.10 00	- Natural barium sulphate (barytes)	1 ***	1	1
	2511.20 00	- Natural barium carbonate (witherite)	1 ***	1	1
25.12	2512.00 00	Siliceous fossil meals (for example, kieselguhr,
		tripolite and diatomite) and similar siliceous earths,
		whether or not calcined, of an apparent specific
		gravity of 1 or less.	3	3	3
25.13		Pumice stone; emery; natural corundum, natural
		garnet and other natural abrasives, whether or not
		heat-treated.
		- Pumice stone:
	2513.11 00	- - Crude or in irregular pieces, including crushed
		pumice ("bimskies")	3	3	3
	2513.19 00	- - Other	3	3	3
	2513.20 00	- Emery, natural corundum, natural garnet and other
		natural abrasives 3	3	3	3
25.14	2514.00 00	Slate, whether or not roughly trimmed or merely cut,
		by sawing or otherwise, into blocks or slabs of a
		rectangular (including square) shape.	3	3	3
25.15		Marble, travertine, ecaussine and other calcareous
		monumental or building stone of an apparent specific
		gravity of 2.5 or more, and alabaster, whether or not
		roughly trimmed or merely cut, by sawing or otherwise,
		into blocks or slabs of a rectangular (including square)
		shape.
		- Marble and travertine:
	2515.11 00	- - Crude or roughly trimmed	5	5	5
	2515.12	- - Merely cut, by sawing or otherwise, into blocks
		or slabs of a rectangular (including square) shape:
	2515.12 10	- - - Blocks	5	5	5
	2515.12 20	- - - Slabs	5	5	5
	2515.20 00	- Ecaussine and other calcareous monumental or
		building stone; alabaster	3	3	3
25.16		Granite, porphyry, basalt, sandstone and other
		monumental or building stone, whether or not
		roughly trimmed or merely cut, by sawing or
		otherwise, into blocks or slabs of a rectangular
		(including square) shape.
		- Granite:
	2516.11 00	- - Crude or roughly trimmed	3	3	3
	2516.12	- - Merely cut, by sawing or otherwise, into blocks
		or slabs of a rectangular (including square) shape:
	2516.12 10	- - - Blocks	3	3	3
	2516.12 20	- - - Slabs	5	5	5
		- Sandstone:
	2516.21 00	- - Crude or roughly trimmed	3	3	3
	2516.22 00	- - Merely cut, by sawing or otherwise, into blocks or
		slabs of a rectangular (including square) shape	3	3	3
	2516.90 00	- Other monumental or building stone	3	3	3
25.17		Pebbles, gravel, broken or crushed stone, of a kind
		commonly used for concrete aggregates, for road
		metalling or for railway or other ballast, shingle
		and flint, whether or not heat-treated; macadam of
		slag, dross or similar industrial waste, whether or not
		incorporating the materials cited in the first part of the
		heading; tarred macadam; granules, chippings and
		powder, of stones of heading No. 25.15 or 25.16,
		whether or not heat-treated.
	2517.10 00	- Pebbles, gravel, broken or crushed stone, of a kind
		commonly used for concrete aggregates, for road
		metalling or for railway or other ballast, shingle
		and flint, whether or not heat-treated	3	3	3
	2517.20 00	- Macadam of slag, dross or similar industrial waste,
		whether or not incorporating the materials cited in
		subheading No. 2517.10 00	3	3	3
	2517.30 00	- Tarred macadam	3	3	3
		- Granules, chippings and powder, of stones of
		heading No. 25.15 or 25.16, whether or not heat-treated:
	2517.41 00	- - Of marble	3	3	3
	2517.49 00	- - Other	3	3	3
25.18		Dolomite, whether or not calcined; dolomite roughly
		trimmed or merely cut, by sawing or otherwise, into
		blocks or slabs of a rectangular (including square)
		shape; agglomerated dolomite (including tarred dolomite).
	2518.10 00	- Dolomite not calcined	3	3	3
	2518.20 00	- Calcined dolomite	3	3	3
	2518.30 00	- Agglomerated dolomite (including tarred dolomite)	3	3	3
25.19		Natural magnesium carbonate (magnesite); fused
		magnesia; dead-burned (sintered) magnesia, whether
		or not containing small quantities of other oxides
		added before sintering; other magnesium oxide,
		whether or not pure.
	2519.10 00	- Natural magnesium carbonate (magnesite)	3	3	3
	2519.90	- Other:
	2519.90 10	- - - Fused magnesia	1 **	1	1
	2519.90 20	- - - Dead-burned (sintered) magnesia	1 **	1	1
	2519.90 90	- - - Other	3 **	3	3
25.20		Gypsum; anhydrite; plasters (consisting of calcined
		gypsum or calcium sulphate) whether or not coloured,
		with or without small quantities of accelerators or retarders.
	2520.10 00	- Gypsum; anhydrite 3	3	3	3
	2520.20 00	- Plasters	3	3	3
25.21	2521.00 00	Limestone flux; limestone and other calcareous stone,
		of a kind used for the manufacture of lime or cement.	3	3	3
25.22		Quicklime, slaked lime and hydraulic lime, other than
		calcium oxide and hydroxide of heading No. 28.25.
	2522.10 00	- Quicklime	5	5	5
	2522.20 00	- Slaked lime 2	5	5	5
	2522.30 00	- Hydraulic lime	5	5	5
25.23		Portland cement, alumious cement, slag cement,
		supersulphate cement and similar hydraulic cements,
		whether or not coloured or in the form of clinkers.
	2523.10	- Cement clinkers:
	2523.10 10	- - - For white cement	3	3	3
	2523.10 90	- - - Other	5	5	5
		- Portland cement
	2523.21 00	- - White cement, whether or not artificially coloured	3	3	3
	2523.29 00	- - Other	5	5	5
	2523.30 00	- Aluminous cement	3	3	3
	2523.90 00	- Other hydraulic cements	5	5	5
25.24	2524.00 00	Asbestos.	3	3	3
25.25		Mica, including splittings; mica waste.
	2525.10 00	- Crude mica and mica rifted into sheets or splittings	3	3	3
	2525.20 00	- Mica powder	1 ***	1	1
	2525.30 00	- Mica waste	3	3	3
25.26		Natural steatite, whether or not roughly trimmed or
		merely cut, by sawing or otherwise, into blocks or
		slabs of a rectangular (including square) shape; talc.
	2526.10 00	- Not crushed, not powdered	1 ***	1	1
	2526.20 00	- Crushed or powdered	1 ***	1	1
25.27	2527.00 00	Natural cryolite; natural chiolite.	3	3	3
25.28		Natural borates and concentrates thereof (whether
		or not calcined), but not including borates separated
		from natural brine; natural boric acid containing not
		more than 85% of H3BO3 calculated on the dry weight.
	2528.10 00	- Natural sodium borates and concentrates thereof
		(whether or  not calcined)	3	3	3
	2528.90 00	- Other	3	3	3
25.29		Felspar; leucite; nepheline and nepheline syenite; flourspar.
	2529.10 00	- Felspar	3	3	3
		- Fluorspar:
	2529.21 00	- - Containing by weight 97% or less of calcium fluoride	1 ***	1	1
	2529.22 00	-- Containing by weight more than 97% of calcium fluoride	1 ***	1	1
	2529.30 00	- Leucite; nepheline and nepheline syenite	1 ***	1
25.30		Mineral substances not elsewhere specified or included.
	2530.10 00	- Vermiculite, perlite and chlorites, unexpanded	3	3	3
	2530.20 00	- Kieserite, epsomite (natural magnesium sulphates)	3	3	3
	2530.40 00	- Natural micaceous iron oxides	3	3	3
	2530.90 00	- Other	3	3	3

 

CHAPTER 26

Ores, Slag and Ash

Notes.

1. This Chapter does not cover:

(a) Slag or 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. 68.06);

(e) Waste or scrap of precious metal or of metal clad with precious metal; other waste or scrap containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal (Heading No. 71.12); or

(f) Copper, nickel or cobalt mattes produced by any process of smelting (Section XV).

2. For the purposes of headings Nos. 26.01 to 26.17, the term "ores" means minerals of mineralogical species actually used in the metallurgical industry for the extraction of mercury, of the metals of heading No. 28.44 or of the metals of Section XIV or XV, even if they are intended for non-metallurgical purposes. Headings Nos. 26.01 to 26.17 do not, however, include minerals which have been submitted to processes not normal to the metallurgical industry.

3. Heading No. 26.20 applies 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.

HDG.	H.S.	DESCRIPTION	RATE OF DUTY (%)
NO.	CODE		2002	2003	2004
26.01		Iron ores and concentrates, including roasted iron pyrites.
		- Iron ores and concentrates, other than roasted iron pyrites:
	2601.11 00	- - Non-agglomerated	3	3	3
	2601.12 00	- - Agglomerated	3	3	3
	2601.20 00	- Roasted iron pyrites	3	3	3
26.02	2602.00 00	Manganese ores and concentrates, including ferruginous
		manganese ores and concentrates with a manganese
		content of 20% or more, calculated on the dry weight.	3	3	3
26.03	2603.00 00	Copper ores and concentrates.	3	3	3
26.04	2604.00 00	Nickel ores and concentrates.	3	3	3
26.05	2605.00 00	Cobalt ores and concentrates.	3	3	3
26.06	2606.00 00	Aluminium ores and concentrates.	1 **	1	1
26.07	2607.00 00	Lead ores and concentrates.	3	3	3
26.08	2608.00 00	Zinc ores and concentrates.	3	3	3
26.09	2609.00 00	Tin ores and concentrates.	3	3	3
26.10	2610.00 00	Chromium ores and concentrates.
26.11	2611.00 00	Tungsten ores and concentrates.
26.12		Uranium or thorium ores and concentrates.
	2612.10 00	- Uranium ores and concentrates	3	3	3
	2612.20 00	- Thorium ores and concentrates	3	3	3
26.13		Molybdenum ores and concentrates.
	2613.10 00	- Roasted	3	3	3
	2613.90 00	- Other	3	3	3
26.14	2614.00 00	Titanium ores and concentrates.	1 ***	1	1
26.15		Niobium, tantalum, vanadium or zirconium
		ores and concentrates.
	2615.10 00	- Zirconium ores and concentrates	1 ***	1	1
	2615.90 00	- Other	1 ***	1	1
26.16		Precious metal ores and concentrates.
	2616.10 00	- Silver ores and concentrates 3	3	3	3
	2616.90 00	- Other 3	3	3	3
26.17		Other ones and concentrates.
	2617.10 00	- Antimony ores and concentrates	3	3	3
	2617.90 00	- Other 3	3	3	3
26.18	2618.00 00	Granulated slag (slag sand) from the
		manufacture of iron or steel.	1 ***	1	1
26.19	2619.00 00	Slag, dross (other than granulated slag),
		scalings and other waste from the manufacture
		of iron and steel.	3	3	3
26.20		Ash and residues (other than from the manufacture
		of iron or steel), containing metals or metal compounds.
		- Containing mainly zinc:
	2620.11 00	- - Hard zinc spelter	3	3	3
	2620.19 00	- - Other	3	3	3
	2620.20 00	- Containing mainly lead	3	3	3
	2620.30 00	- Containing mainly copper	3	3	3
	2620.40 00	- Containing mainly aluminium	3	3	3
	2620.50 00	- Containing mainly vanadium	3	3	3
	2620.90 00	- Other	3	3	3
26.21	2621.00 00	Other slag and ash, including seaweed ash (kelp).	3	3	3

 

CHAPTER 27

Mineral Fuels, Mineral Oils and Products of Their Distillation;

Notes.

1. This Chapter does not cover:

(a) Separate chemically defined organic compounds, other than pure methane and propane which are to be classified in heading No. 27.11;

(b) Medicaments of heading No. 30.03 or 30.04; or

(c) Mixed unsaturated hydrocarbons of heading No. 33.01, 33.02 or 38.05.

2. References in heading No. 27.10 to "petroleum oils and oils obtained from bituminous minerals" include not only petroleum oils and oils obtained from bituminous minerals but also similar oils, as well as those consisting mainly of mixed unsaturated hydrocarbons, obtained by any process, provided that the weight of the non-aromatic constituents exceeds that of the aromatic constituents.

However, the references do not include liquid synthetic polyolefins of which less than 60% by volume distils at 300°C, after conversion to 1,013 millibars when a reduced-pressure distillation method is used (Chapter 39).

Subheading Notes.

1. For the purposes of subheading No. 2701.11, "anthracite" means coal having a volatile matter limit (on a dry, mineral-matter-free basis) not exceeding 14%.

2. For the purposes of subheading No. 2701.12, "bituminous coal" means coal having a volatile matter limit (on a dry, mineral-matter-free basis) exceeding 14% and a calorific value limit (on a moist, mineral-matter-free basis) equal to or greater than 5,833 kcal/kg. ESCcaT

3. For the purposes of subheadings Nos. 2707.10, 2707.20, 2707.30, 2707.40 and 2707.60, the terms "benzole", "toluole", "xylole", "naphthalene" and "phenols" apply to products which contain more than 50% by weight of benzene, toluene, xylene, naphthalene or phenols, respectively.

HDG.	H.S.	DESCRIPTION	RATE OF DUTY (%)
NO.	CODE		2002	2003	2004
27.01		Coal; briquettes, ovoids and similar solid fuels
		manufactured from coal.
		- Coal, whether or not pulverised, but not agglomerated:
	2701.11 00	- - Anthracite	1 ***	1	1
	2701.12 00	- - Bituminous coal	7 ***	5	5
	2701.19 00	- - Other coal	7 ***	5	5
	2701.20 00	- Briquettes, ovoids and similar solid fuels manufactured
		from coal	3	3	3
27.02		Lignite, whether or not agglomerated, excluding jet.
	2702.10 00	- Lignite, whether or not pulverised, but not agglomerated	3	3	3
	2702.20 00	- Agglomerated lignite	3	3	3
27.03	2703.00 00	Peat (including peat litter), whether or not agglomerated.	3	3	3
27.04	2704.00 00	Coke and semi-coke of coal, of lignite or of peat,
		whether or not agglomerated; retort carbon.	1 ***	1	1
27.05	2705.00 00	Coal gas, water gas, producer gas and similar gases,
		other than petroleum gases and other gaseous hydrocarbons.	3	3	3
27.06	2706.00 00	Tar distilled from coal, from lignite or from peat, and
		other mineral tars, whether or not dehydrated or partially
		distilled, including reconstituted tars.	3	3	3
27.07		Oils and other products of the distillation of high
		temperature coal tar; similar products in which the
		weight of the aromatic constituents exceeds that of
		the non-aromatic constituents.
	2707.10 00	- Benzole	1 ***	1	1
	2707.20 00	- Toluole	3	3	3
	2707.30 00	- Xylole	3	3	3
	2707.40 00	- Naphthalene	3	3	3
	2707.50 00	- Other aromatic hydrocarbon mixtures of which 65%
		or more by volume (including losses) distils at 250°C
		by the ASTM D 86 method	3	3	3
	2707.60 00	- Phenols	3	3	3
		- Other:
	2707.91 00	- - Creosote oils	3	3	3
	2707.99 00	- - Other	3	3	3
27.08		Pitch and pitch coke, obtained from coal tar or from
		other mineral tars.
	2708.10 00	- Pitch	3	3	3
	2708.20 00	- Pitch coke	3	3	3
27.09	2709.00 00	Petroleum oils and oils obtained from bituminous
		minerals, crude.	3	3	3
27.10	2710.00	Petroleum oils and oils obtained from bituminous
		minerals, other than crude; preparations not elsewhere
		specified or included, containing by weight 70% or
		more of petroleum oils or of oils obtained from bituminous
		minerals, these oils being the basic constituents of the
		preparations.
	2710.00 10	- - - Propylene tetramer	1 ***	1	1
	2710.00 20	- - - Carbon black feedstock oil	1 ***	1	1
	2710.00 30	- - - Fuel oils	3	3	3
	2710.00 40	- - - Lubricating oils, including lubricating oil basestock	3	3	3
	2710.00 50	- - - Naphtha	3	3	3
	2710.00 60	- - - Low aromatic solvents with less than 1% by
		weight aromatic content	3	3	3
	2710.00 70	- - - Other solvents	3	3	3
	2710.00 80	- - - Gas oils (including diesel oil), kerosene (including
		kerosene type jet fuel) and motor gasoline; other
		heavy oils	3	3	3
	2710.00 90	- - - Other oils and preparations	3	3	3
27.11		Petroleum gases and other gaseous hydrocarbons.
		- Liquefied:
	2711.11 00	- - Natural gas	7	5	5
	2711.12 00	- - Propane	3	3	3
	2711.13 00	- - Butanes	3	3	3
	2711.14 00	- - Ethylene, propylene, butylene and butadiene	3	3	3
	2711.19 00	- - Other	3	3	3
		- In gaseous state:
	2711.21 00	- - Natural gas	7	5	5
	2711.29 00	- - Other	3	3	3
27.12		Petroleum jelly; paraffin wax, microcrystalline petroleum
		wax, slack wax, ozokerite, lignite wax, peat wax, other
		mineral waxes, and similar products obtained by
		synthesis or by other processes, whether or not coloured.
	2712.10 00	- Petroleum jelly	3	3	3
	2712.20 00	- Paraffin wax containing by weight less than 0.75% of oil	3	3	3
	2712.90 00	- Other 3	3	3	3
27.13		Petroleum coke, petroleum bitumen and other residues of
		petroleum oils or of oils obtained from bituminous minerals.
		- Petroleum coke:
	2713.11 00	- - Not calcined	3	3	3
	2713.12 00	- - Calcined	3	3	3
	2713.20 00	- Petroleum bitumen	3	3	3
	2713.90 00	- Other residues of petroleum oils or of oils obtained from
		bituminous minerals	3	3	3
27.14		Bitumen and asphalt, natural; bituminous or oil shale
		and tar sands; asphaltites and asphaltic rocks.
	2714.10 00	- Bituminous or oil shale and tar sands	3	3	3
	2714.90 00	- Other	3	3	3
27.15	2715.00 00	Bituminous mixtures based on natural asphalt, on natural
		bitumen, on petroleum bitumen, on mineral tar or on
		mineral tar pitch (for example, bituminous mastics, cutbacks).	3	3	3

 

SECTION VI

Products of the Chemical or Allied Industries

Notes.

1. (a) Goods (other than radioactive ores) answering to a description in heading No. 28.44 or 28.45 are to be classified in those headings and in no other heading of the Nomenclature.

(b) Subject to paragraph (a) above, goods answering to a description in heading No. 28.43 or 28.46 are to be classified in those headings and in no other heading of this Section.

2. Subject to Note 1 above, goods classifiable in heading No. 30.04, 30.05, 30.06, 32.12, 33.03, 33.04, 33.05, 33.06, 33.07, 35.06, 37.07 or 38.08 by reason of being put up in measured doses or for retail sale are to be classified in those headings and in no other heading of the Nomenclature.

3. Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this Section and are intended to be mixed together to obtain a product of Section VI or VII, are to be classified in the heading appropriate to that product, provided that the constituents are:

(a) having regard to the manner in which they are put up, clearly identifiable as being intended to be used together without first being repacked;

(b) presented together; and

(c) identifiable, whether by their nature or by the relative proportions in which they are present, as being complementary one to another.

CHAPTER 28

Inorganic Chemicals; Organic or Inorganic Compounds of Precious Metals,

Notes.

1. Except where the context otherwise requires, the headings of this Chapter apply only to:

(a) Separate chemical elements and separate chemically defined compounds, whether or not containing impurities;

(b) The products mentioned in (a) above dissolved in water;

(c) The products mentioned in (a) above dissolved in other solvents provided that the solution constitutes a normal and necessary method of putting up these products adopted solely for reasons of safety or for transport and that the solvent does not render the product particularly suitable for specific use rather than for general use;

(d) The products mentioned in (a), (b) or (c) above with an added stabiliser (including an anti-caking agent) necessary for their preservation or transport;

(e) The products mentioned in (a), (b), (c) or (d) above with an added anti-dusting agent or a colouring substance added to facilitate their identification or for safety reasons, provided that the additions do not render the product particularly suitable for specific use rather than for general use. TSEcAD

2. In addition to dithionites and sulphoxylates, stabilised with organic substances (heading No. 28.31), carbonates and peroxocarbonates of inorganic bases (heading No. 28.36), cyanides, cyanide oxides and complex cyanides of inorganic bases (heading No. 28.37), fulminates, cyanates and thiocyanates, of inorganic bases (heading No. 28.38), organic products included in headings Nos. 28.43 to 28.46 and carbides (heading No. 28.49), only the following compounds of carbon are to be classified in this Chapter:

(a) Oxides of carbon, hydrogen cyanide and fulminic, isocyanic, thiocyanic and other simple or complex cyanogen acids (heading No. 28.11);

(b) Halide oxides of carbon (heading No. 28.12);

(c) Carbon disulphide (heading No. 28.13);

(d) Thiocarbonates, selenocarbonates, tellurocarbonates, selenocyanates, tellurocyanates, tetrathiocyanatodiamminochromates (reineckates) and other complex cyanates, of inorganic bases (heading No. 28.42);

(e) Hydrogen peroxide, solidified with urea (heading No. 28.47), carbon oxysulphide, thiocarbonyl halides, cyanogen, cyanogen halides and cyanamide and its metal derivatives (heading No. 28.51) other than calcium cyanamide, whether or not pure (Chapter 31).

3. Subject to the provisions of Note 1 to Section VI, this Chapter does not cover.

(a) Sodium chloride or magnesium oxide, whether or not pure, or other products of Section V;

(b) Organo-inorganic compounds other than those mentioned in Note 2 above;

(c) Products mentioned in Note 2, 3, 4 or 5 to Chapter 31;

(d) Inorganic products of a kind used as luminophores, of heading No. 32.06;

(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. 38.13; ink removers put up in packings for retail sale, of heading No. 38.24; cultured crystals (other than optical elements) weighing not less than 2.5 g each, of the halides of the alkali or alkaline-earth metals, of heading No. 38.24;

(f) Precious or semi-precious stones (natural, synthetic or reconstructed) or dust or powder of such stones (headings Nos. 71.02 to 71.05), or precious meals or precious metal alloys of Chapter 71;

(g) The metals, whether or not pure, metal alloys or cermets, including sintered metal carbides (metal carbides sintered with a metal), of Section XV; or

(h) Optical elements, for example, of the halides of the alkali or alkaline-earth metals (heading No. 90.01).

4. Chemically defined complex acids consisting of a non-metal acid of sub-Chapter II and a metal acid of sub-Chapter IV are to be classified in heading No. 28.11.

5. Headings Nos. 28.26 to 28.42 apply only to metal or ammonium salts or peroxysalts.

Except where the context otherwise requires, double or complex salts are to be classified in heading No. 28.42. SACEca

6. Heading No. 28.44 applies only to:

(a) Technetium (atomic No. 43), promethium (atomic No. 61), polonium (atomic No. 84) and all elements with an atomic number greater than 84;

(b) Natural or artificial radioactive isotopes (including those of the precious metals or of the base metals of Sections XIV and XV), whether or not mixed together;

(c) Compounds, inorganic or organic, of these elements or isotopes, whether or not chemically defined, whether or not mixed together;

(d) Alloys, dispersions (including cermets), ceramic products and mixtures containing these elements or isotopes or inorganic or organic compounds thereof and having a specific radioactivity exceeding 74 Bq/g (0.002 uCi/g);

(e) Spent (irradiated) fuel elements (cartridges) of nuclear reactors;

(f) Radioactive residues whether or not usable.

The term "isotopes", for the purposes of this Note and of the wording of headings Nos. 28.44 and 28.45, refers to:

- individual nuclides, excluding, however, those existing in nature in the monoisotopic state;

- mixtures of isotopes of one and the same element, enriched in one or several of the said isotopes, that is, elements of which the natural isotopic composition has been artificially modified.

7. Heading No. 28.48 includes copper phosphide (phosphor copper) containing more than 15% by weight of phosphorus.

8. Chemical elements (for example, silicon and selenium) doped for use in electronics are to be classified in this Chapter, provided that they are in forms unworked as drawn, or in the form of cylinders or rods. When cut in the form of discs, wafers or similar forms, they fall in heading No. 38.18. CDAcIT

HDG.	H.S.	DESCRIPTION	RATE OF DUTY (%)
NO.	CODE		2002	2003	2004
I. — CHEMICAL ELEMENTS
28.01		Fluorine, chlorine, bromine and iodine.
	2801.10 00	- Chlorine	5	5	5
	2801.20 00	- Iodine	3	3	3
	2801.30 00	- Fluorine; bromine	3	3	3
28.02	2802.00 00	Sulphur, sublimed or precipitated; colloidal sulphur.	3	3	3
28.03	2803.00	Carbon (carbon blacks and other forms of carbon
		not elsewhere specified or included).
	2803.00 10	- - - Acetylene black	3 ***	3	3
	2803.00 90	- - - Other	1 ***	1	1
28.04		Hydrogen, rare gases and other non-metals.
	2804.10 00	- Hydrogen	3	3	3
		- Rare gases:
	2804.21 00	- - Argon	3	3	3
	2804.29 00	- - Other	3	3	3
	2804.30 00	- Nitrogen	3	3	3
	2804.40 00	- Oxygen	3	3	3
	2804.50 00	- Boron; tellurium	3	3	3
		- Silicon:
	2804.61 00	- - Containing by weight not less than 99.99% of silicon	3	3	3
	2804.69 00	- - Other	1 ***	1	1
	2804.70 00	- Phosphorus	1 ***	1	1
	2804.80 00	- Arsenic	1 ***	1	1
	2804.90 00	- Selenium	3	3	3
28.05		Alkali or alkaline-earth metals; rare-earth metals,
		scandium and yttrium, whether or not intermixed or
		interalloyed; mercury.
		- Alkali metals:
	2805.11 00	- - Sodium	3	3	3
	2805.19 00	- - Other	3	3	3
		- Alkaline-earth metals:
	2805.21 00	- - Calcium	3	3	3
	2805.22 00	- - Strontium and barium	3	3	3
	2805.30 00	- Rare-earth metals, scandium and yttrium, whether
		or not intermixed or interalloyed	3	3	3
	2805.40 00	- Mercury	3	3	3
II. — INORGANIC ACIDS AND INORGANIC
OXYGEN COMPOUNDS OF NON-METALS
28.06		Hydrogen chloride (hydrochloric acid); chlorosulfuric acid.
	2806.10 00	- Hydrogen chloride (hydrochloric acid)	5	5	5
	2806.20 00	- Chlorosulfuric acid	3	3	3
28.07	2807.00 00	Sulphuric acid; oleum.	5	5	5
28.08	2808.00 00	Nitric acid; sulphonitric acids.	1 ***	1	1
28.09		Diphosphorus pentaoxide; phosporic acid and
		polyphosphoric acids.
	2809.10 00	- Diphosphorus pentaoxide	3	3	3
	2809.20	- Phosphoric acid and polyphosphoric acid:
	2809.20 10	- - - Phosphoric acid	1 ***	1	1
	2809.20 90	- - - Other	3 ***	3	3
28.10	2810.00 00	Oxides of boron; boric acids.	3	3	3
28.11		Other inorganic acids and other inorganic oxygen
		compounds of non-metals.
		- Other inorganic acids:
	2811.11 00	- - Hydrogen fluoride (hydrofluoric acid)	1 ***	1	1
	2811.19 00	- - Other	3	3	3
		- Other inorganic oxygen compounds of non-metals:
	2811.21 00	- - Carbon dioxide	3	3	3
	2811.22 00	- - Silicon dioxide	1 ***	1	1
	2811.23 00	- - Sulfur dioxide	1 ***	1	1
	2811.29 00	- - Other	3	3	3
III. — HALOGEN OR SULPHUR
COMPOUNDS OF NON-METALS
28.12		Halides and halide oxides of non-metals.
	2812.10 00	- Chlorides and chloride oxides	3	3	3
	2812.90 00	- Other	3	3	3
28.13		Sulphides of non-metals; commercial phosphorus
		trisulphide.
	2813.10 00	Carbon disulphide	3	3	3
	2813.90 00	Other	3	3	3
IV. — INORGANIC BASES AND OXIDES,
HYDROXIDES AND PEROXIDES OF METAL
28.14		Ammonia, anhydrous or in aqueous solution.
	2814.10 00	- Anhydrous ammonia	1 ***	1	1
	2814.20 00	- Ammonia in aqueous solution	1 ***	1	1
28.15		Sodium hydroxide (caustic soda); potassium
		hydroxide (caustic potash); peroxides of sodium
		or potassium.
		- Sodium hydroxide (caustic soda):
	2815.11 00	- - Solid	3	3	3
	2815.12 00	- - In aqueous solution (soda lye or liquid soda)	5	5	5
	2815.20	- Potassium hydroxide (caustic potash):
	2815.2010	- - - Solid	1 ***	1	1
	2815.2090	- - - Other	1 ***	1	1
	2815.30 00	- Peroxides of sodium or potassium	3	3	3
28.16		Hydroxide and peroxide of magnesium; oxides,
		hydroxides and peroxides, of strontium or barium.
	2816.10 00	- Hydroxide and peroxide of magnesium	3	3	3
	2816.20 00	- Oxide, hydroxide and peroxide of strontium	3	3	3
	2816-30 00	- Oxide, hydroxide and peroxide of barium	3	3	3
28.17	2817.00 00	Zinc oxide; zinc peroxide.	5	5	5
28.18		Artificial corundum, whether or not chemically defined;
		aluminium oxide; aluminium hydroxide.
	2818.10 00	- Artificial corundum, whether or not chemically defined	3	3	3
	2818.20 00	- Aluminium oxide, other than artificial corundum	1 **	1	1
	2818.30 00	- Aluminium hydroxide	1 ***	1	1
28.19		Chromium oxides and hydroxides.
	2819.10 00	- Chromium trioxide	3	3	3
	2819.90 00	- Other	3	3	3
28.20		Manganese oxides.
	2820.10 00	- Manganese dioxide	1 ***	1	1
	2820.90 00	- Other	3	3	3
28.21		Iron oxides and hydroxides; earth colours containing
		70% or more by weight of combined iron evaluated
		as Fe2O3.
	2821.10 00	- Iron oxides and hydroxides	1 ***	1	1
	2821.20 00	- Earth colours	3	3	3
28.22	2822.00 00	Cobalt oxides and hydroxides; commercial cobalt oxides.	1 ***	1	1
28.23	2823.00 00	Titanium oxides.	1 ***	1	1
28.24		Lead oxides; red lead and orange lead.
	2824.10 00	- Lead monoxide (litharge, massicot)	5	5	5
	2824.20 00	- Red lead and orange lead	5	5	5
	2824.90 00	- Other	5	5	5
28.25		Hydrazine and hydroxylamine and their inorganic salts;
		other inorganic bases; other metal oxides, hydroxides
		and peroxides.
	2825.10 00	- Hydrazine and hydroxylamine and their inorganic salts	1 ***	1	1
	2825.20 00	- Lithium oxide and hydroxide	3	3	3
	2825.30 00	- Vanadium oxides and hydroxides	3	3	3
	2825.40 00	- Nickel oxides and hydroxides	3	3	3
	2825.50 00	- Copper oxides and hydroxides	1 ***	1	1
	2825.60 00	-Germanium oxides and zirconium dioxide	3	3	3
	2825.70 00	- Molybdenum oxides and hydroxides	3	3	3
	2825.80 00	- Antimony oxides	1 ***	1	1
	2825.90 00	- Other	1 ***	1	1
V. — SALTS AND PEROXYSALTS, OF
INORGANIC ACIDS AND METALS
28.26		Fluorides; fluorosilicates, fluoroaluminates and other
		complex fluorine salts.
		- Fluorides:
	2826.11 00	- - Of ammonium or of sodium	3	3	3
	2826.12 00	- - Of aluminium	3	3	3
	2826.19 00	- - Other	3	3	3
	2826.20 00	- Fluorosilicates of sodium or of potassium	3	3	3
	2826.30 00	- Sodium hexafluoroaluminate (synthetic cryolite)	3	3	3
	2826.90 00	- Other	3	3	3
28.27		Chlorides, chloride oxides and chloride hydroxides;
		bromides and bromide oxides; iodides and iodide oxides.
	2827.10 00	- Ammonium chloride	1 ***	1	1
	2827.20	- Calcium chloride:
	2827.20 10	- - - Commercial	5	5	5
	2827.20 90	- - - Other	3	3	3
		- Other chlorides:
	2827.31 00	- - Of magnesium	3	3	3
	2827.32 00	- - Of aluminium	3	3	3
	2827.33 00	- - Of iron	3	3	3
	2827.34 00	- - Of cobalt	3	3	3
	2827.35 00	- - Of nickel	3	3	3
	2827.36 00	- - Of zinc	1 ***	1	1
	2827.38 00	- - Of barium	3	3	3
	2827.39 00	- - Other	1 ***	1	1
		- Chloride oxides and chloride hydroxides:
	2827.41 00	- - Of copper	3	3	3
	2827.49 00	- - Other	3	3	3
		- Bromides and bromide oxides:
	2827.51 00	- - Bromides of sodium or of potassium	3	3	3
	2827.59 00	- - Other	3	3	3
	2827.60 00	- Iodides and iodide oxides	1 ***	1	1
28.28		Hypochlorites; commercial calcium hypochlorite;
		chlorites; hypobromites.
	2828.10 00	- Commercial calcium hypochlorite and other
		calcium hypochlorites	3	3	3
	2828.90 00	- Other	3	3	3
28.29		Chlorates and perchlorates; bromates and perbromates;
		iodates and periodates.
		- Chlorates:
	2829.11 00	- - Of sodium	3	3	3
	2829.19 00	- - Other	1 ***	1	1
	2829.90	- Other:
	2829.90 10	- - - Sodium perchlorate	1 ***	1	1
	2829.90 90	- - - Other	3 ***	3	3
28.30		Sulphides; polysulphides.
	2830.10 00	- Sodium sulphides	3	3	3
	2830.20 00	- Zinc sulphide	3	3	3
	2830.30 00	- Cadmium sulphide	3	3	3
	2830.90 00	- Other	1 ***	1	1
28.31		Dithionites and sulphoxylates.
	2831.10 00	- Of sodium	3	3	3
	2831.90 00	- Other	3	3	3
28.32		Sulphites; thiosulphates.
	2832.10 00	- Sodium sulphites	1 ***	1	1
	2832.20 00	- Other sulphites	3	3	3
	2832.30 00	- Thiosulphates	3	3	3
28.33		Sulphates; alums; peroxosulphates (persulphates).
		- Sodium sulphates:
	2833.11 00	- - Disodium sulphate	1 ***	1	1
	2833.19 00	- - Other	1 ***	1	1
		- Other sulphates:
	2833.21 00	- -Of magnesium	3	3	3
	2833.22	- - Of aluminium:
	2833.22 10	- - Commercial	5	5	5
	2833.22 90	- - - Other	3	3	3
	2833.23 00	- - Of chromium	3	3	3
	2833.24 00	- - Of nickel	1 ***	1	1
	2833.25 00	- - Of copper	1 ***	1	1
	2833.26 00	- - Of zinc	1 ***	1	1
	2833.27 00	- - Of barium	1 ***	1	1
	2833.29 00	- - Other	1 ***	1	1
	2833.3000	- Alums	3	3	3
	2833.40 00	- Peroxosulphates (persulphates)	3	3	3
28.34		Nitrites; nitrates.
	2834.10 00	- Nitrites	1 ***	1	1
		- Nitrates:
	2834.21 00	- - Of potassium	1 ***	1	1
	2834.22 00	- - Of bismuth	3	3	3
	2834.29 00	- - Other	1 ***	1	1
28.35		Phosphinates (hypophosphites), phosphonates (phosphites),
		phosphates and polyphosphates.
	2835.10 00	- Phosphinates (hypophosphites) and phosphonates
		(phosphites)	3	3	3
		- Phosphates:
	2835.22 00	- - Of mono- or disodium	1 ***	1	1
	2835.23 00	- - Of trisodium	3	3	3
	2835.24 00	- - Of potassium	1 **	1	1
	2835.25	- - Calcium hydrogenorthophosphate
		("dicalcium phosphate"): 2
	2835.25 10	- - - Feed grade	7 ***	5	3
	2835.25 90	- - - Other	3 ***	3	3
	2835.26 00	- - Other phosphates of calcium	1 ***	1	1
	2835.29 00	- - Other	1 ***	1	1
		- Polyphosphates:
	2835.31 00	- - Sodium triphosphate (sodium tripolyphosphate) 7	5	5	5
	2835.39	- - Other:
	2835.39 10	- - - Tetrasodium pyrophosphate	5	5	5
	2835.39 90	- - - Other	1 ***	1	1
28.36		Carbonates; peroxocarbonates (percarbonates);
		commercial ammonium carbonate containing ammonium
		carbamate.
	2836.10 00	- Commercial ammonium carbonate and other
		ammonium carbonates	3	3	3
	2836.20 00	- Disodium carbonate	1 ***	1	1
	2836.30 00	- Sodium hydrogencarbonate (sodium bicarbonate)	1 ***	1	1
	2836.40 00	- Potassium carbonates	1 ***	1	1
	2836.50 00	- Calcium carbonate	3	3	3
	2836.6000	- Barium carbonate	3	3	3
	2836.70 00	- Lead carbonate	3	3	3
		- Other:
	2836.91 00	- - Lithium carbonates	3	3	3
	2836.92 00	- - Strontium carbonate	3	3	3
	2836.99 00	- - Other	1 ***	1	1
28.37		Cyanides, cyanide oxides and complex cyanides.
		- Cyanides and cyanide oxides:
	2837.11 00	- - Of sodium	3	3	3
	2837.19 00	- - Other	3	3	3
	2837.20 00	- Complex cyanides 3	3	3	3
28.38	2838.00 00	Fulminates, cyanates and thiocyanates.	3	3	3
28.39		Silicates; commercial alkali metal silicates.
		- Of sodium:
	2839.11 00	- - Sodium metasilicates	1 ***	1	1
	2839.19 00	- - Other	5	5	5
	2839.20 00	- Of potassium	1 **	1	1
	2839.90 00	- Other	1 ***	1	1
28.40		Borates; peroxoborates (perborates).
		- Disodium tetraborate (refined borax):
	2840.11 00	- - Anhydrous	3	3	3
	2840.19 00	- - Other	3	3	3
	2840.20 00	- Other borates	3	3	3
	2840.30 00	- Peroxoborates (perborates)	1 ***	1	1
28.41		Salts of oxometallic or peroxometallic acids.
	2841.10 00	- Aluminates	3	3	3
	2841.20 00	- Chromates of zinc or of lead	3	3	3
	2841.30 00	- Sodium dichromate	1 ***	1	1
	2841.40 00	- Potassium dichromate	3	3	3
	2841.50 00	- Other chromates and dichromates; peroxochromates	3	3	3
		- Manganites, manganates and permanganates:
	2841.61 00	- - Potassium permanganate	3	3	3
	2841.69 00	- - Other	3	3	3
	2841.70 00	- Molybdates	3	3	3
	2841.80 00	- Tungstates (wolframates)	3	3	3
	2841.90 00	- Other	3	3	3
28.42		Other salts of inorganic acids or peroxoacids,
		excluding azides.
	2842.10 00	- Double or complex silicates	3	3	3
	2842.90 00	- Other	1 ***	1	1
VI. — MISCELLANEOUS
28.43		Colloidal precious metals; inorganic or organic
		compounds of precious metals, whether or not
		chemically defined; amalgams of precious metals.
	2843.10 00	- Colloidal precious metals 3	3	3	3
		- Silver compounds:
	2843.21 00	- - Silver nitrate 3	3	3	3
	2843.29 00	- - Other 3	3	3	3
	2843.30 00	- Gold compounds 3	3	3	3
	2843.90 00	- Other compounds; amalgams 3	3	3	3
28.44		Radioactive chemical elements and radioactive isotopes
		(including the fissile or fertile chemical elements
		and isotopes) and their compounds; mixtures and
		residues containing these products.
	2844.10 00	- Natural uranium and its compounds; alloys, dispersions
		(including cermets), ceramic products and mixtures
		containing natural uranium or natural uranium compounds	3	3	3
	2844.20 00	- Uranium enriched in U 235 and its compounds; plutonium
		and its compounds; alloys, dispersions (including
		cermets), ceramic products and mixtures containing
		uranium enriched in U 235, plutonium or compounds
		of these products	3	3	3
	2844.30 00	- Uranium depleted in U 235 and its compounds;
		thorium and its compounds; alloys, dispersions
		(including cermets), ceramic products and mixtures
		containing uranium depleted in U 235, thorium or
		compounds of these products	3	3	3
	2844.40 00	- Radioactive elements and isotopes and compounds
		other than those of subheading No. 2844.10, 2844.20
		or 2844.30; alloys, dispersions (including cermets),
		ceramic products and mixtures containing these elements,
		isotopes or compounds; radioactive residues	3	3	3
	2844.50 00	- Spent (irradiated) fuel elements (cartridges) of
		nuclear reactors	3	3	3
28.45		Isotopes other than those of heading No. 28.44;
		compounds, inorganic or organic, of such isotopes,
		whether or not chemically defined.
	2845.10 00	- Heavy water (deuterium oxide)	3	3	3
	2845.90 00	- Other	3	3
28.46		Compounds, inorganic or organic, of rare-earth metals,
		of yttrium or of scandium or of mixtures of these metals.
	2846.10 00	- Cerium compounds	1 ***	1	1
	2846.90 00	- Other	3	3	3
28.47	2847.00 00	Hydrogen peroxide, whether or not solidified with urea.	3	3	3
28.48	2848.00 00	Phosphides, whether or not chemically defined,
		excluding ferrophosphorus.	3	3	3
28.49		Carbides, whether or not chemically defined.
	2849.10 00	- Of calcium	5	5	5
	2849.20 00	- Of silicon	1 ***	1	1
	2849.90 00	- Other	1 ***	1	1
28.50	2850.00 00	Hydrides, nitrides, azides, silicides and borides,
		whether or not chemically defined, other than compounds
		which are also carbides of heading No. 28.49.	3	3	3
28.51	2851.00 00	Other inorganic compounds (including distilled or
		conductivity water and water of similar purity); liquid
		air (whether or not rare gases have been removed);
		compressed air, amalgams, other than amalgams of
		precious metals.	3	3	3

 

CHAPTER 29

Organic Chemicals

Notes.

1. Except where the context otherwise requires, the headings of this Chapter apply only to:

(a) Separate chemically defined organic compounds, whether or not containing impurities;

(b) Mixtures of two or more isomers of the same organic compound (whether or not containing impurities), except mixtures of acyclic hydrocarbon isomers (other than stereoisomers), whether or not saturated (Chapter 27);

(c) The products of headings Nos. 29.36 to 29.39 or the sugar ethers and sugar esters, and their salts, of heading No. 29.40, or the products of heading No. 29.41, whether or not chemically defined;

(d) The products mentioned in (a), (b) or (c) above dissolved in water;

(e) The products mentioned in (a), (b) or (c) above dissolved in other solvents provided that the solution constitutes a normal and necessary method of putting up these products adopted solely for reasons of safety or for transport and that the solvent does not render the product particularly suitable for specific use rather than for general use;

(f) The products mentioned in (a), (b), (c), (d) or (e) above with an added stabiliser (including an anti-caking agent) necessary for their preservation or transport;

(g) The products mentioned in (a), (b), (c), (d), (e) or (f) above with an added anti-dusting agent or a colouring or odoriferous substance added to facilitate their identification or for safety reasons, provided that the additions do not render the product particularly suitable for specific use rather than for general use;

(h) The following products, diluted to standard strengths, for the production of azo dyes: diazonium salts, couplers used for these salts and diazotisable amines and their salts.

2. This Chapter does not cover:

(a) Goods of heading No. 15.04 or crude glycerol of heading No. 15.20;

(b) Ethyl alcohol (heading No. 22.07 or 22.08);

(c) Methane or propane (heading No. 27.11),

(d) The compounds of carbon mentioned in Note 2 to Chapter 28;

(e) Urea (heading No. 31.02 or 31.05);

(f) Colouring matter of vegetable or animal origin (heading No. 32.03), synthetic organic colouring matter, synthetic organic products of a kind used as fluorescent brightening agents or as luminophores (heading No. 32.04) or dyes or other colouring matter put up in forms or packings for retail sale (heading No. 32.12);

(g) Enzymes (heading No. 35.07);

(h) Metaldehyde, hexamethylenetetramine or similar substances, put up in forms (for example, tablets, sticks or similar forms) for use as fuels, or liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of a capacity not exceeding 300 cm³ (heading No. 36.06),

(ij) Products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades, of heading No. 38.13; ink removers put up in packings for retail sale, of heading No. 38.24; or

(k) 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 that one of those headings which occurs last in numerical order.

4. In headings Nos. 29.04 to 29.06, 29.08 to 29.11 and 29.13 to 29.20, any reference to halogenated, sulphonated, nitrated or nitrosated derivatives includes a reference to compound derivatives, such as sulphohalogenated, nitrohalogenated, nitrosulphonated or nitrosulphohalogenated derivatives.

Nitro or nitroso groups are not to be taken as "nitrogen-functions" for the purpose of heading No. 29.29.

For the purposes of headings Nos. 29.11, 29.12, 29.14, 29.18 and 29.22, "oxygen-function" is to be restricted to the functions (the characteristic organic oxygen-containing groups) referred to in headings Nos. 29.05 to 29.20.

5. (a) The esters of acid-function organic compounds of sub-Chapters I to VII with organic compounds of these sub-Chapters are to be classified with that compound which is classified in the heading which occurs last in numerical order in these sub-Chapters.

(b) Esters of ethyl alcohol with acid-function organic compounds of sub-Chapters I to VII are to be classified, in the same heading as the corresponding acid-function compounds.

(c) Subject to Note 1 to Section VI and Note 2 to Chapter 28:

(1) Inorganic salts of organic compounds such as acid-, phenol- or enol- function compounds or organic bases, of sub-Chapters I to X or heading No. 29.42, are to be classified in the heading appropriate to the organic compound; and

(2) Salts formed between organic compounds of sub-Chapters I to X or heading No. 29.42 are to be classified in the heading appropriate to the base or to the acid (including phenol- or enol-function compounds) from which they are formed, whichever occurs last in numerical order in the Chapter.

(d) Metal alcoholates are to be classified in the same heading as the corresponding alcohols except in the case of ethanol (heading No. 29.05).

(e) Halides of carboxylic acids are to be classified in the same heading as the corresponding acids.

6. The compounds of headings Nos. 29.30 and 29.31 are organic compounds the molecules of which contain, in addition to atoms of hydrogen, oxygen or nitrogen, atoms of other non-metals or of metals (such as sulphur, arsenic, mercury or lead) directly linked to carbon atoms.

Heading No. 29.30 (organo-sulphur compounds) and heading No. 29.31 (other organo-inorganic compounds) do not include sulphonated or halogenated derivatives (including compound derivatives) which, apart from hydrogen, oxygen and nitrogen, only have directly linked to carbon the atoms of sulphur or of a halogen which give them their nature of sulphonated or halogenated derivatives (or compound derivatives).

7. Headings Nos. 29.32, 29.33 and 29.34 do not include epoxides with a three-membered ring, ketone peroxides, cyclic polymers of aldehydes or of thioaldehydes, anhydrides of polybasic carboxylic acids, cyclic esters of polyhydric alcohols or phenols with polybasic acids, or imides of polybasic acids. THacES

These provisions apply only when the ring-position hetero-atoms are those resulting solely from the cyclising function or functions here listed.

Subheading Note.

1. Within any one heading of this Chapter, derivatives of a chemical compound (or group of chemical compounds) are to be classified in the same subheading as that compound (or group of compounds) provided that they are not more specifically covered by any other subheading and there is no residual subheading named "Other" in the series of subheadings concerned.

HDG.	H.S.	DESCRIPTION	RATE OF DUTY (%)
NO.	CODE		2002	2003	2004
I. — HYDROCARBONS AND THEIR HALOGENATED, SULPHONATED,
NITRATED OR NITROSATED DERIVATIVES
29.01		Acyclic hydrocarbons.
	2901.10 00	- Saturated	1 ***	1	1
		- Unsaturated:
	2901.21 00	- - Ethylene	Free	Free	Free
	2901.22 00	- - Propene(propylene)	Free	Free	Free
	2901.23 00	- - Butene (butylene) and isomers thereof	1 ***	1	1
	2901.24 00	- - Buta-1, 3-diene and isoprene	3	3	3
	2901.29 00	- - Other	1 ***	1	1
29.02		Cyclic hydrocarbons.
		- Cyclanes, cyclenes and cycloterpenes.
	2902.11 00	- - Cyclohexane	3	3	3
	2902.19 00	- - Other	1 ***	1	1
	2902.20 00	- Benzene	1 ***	1	1
	2902.30 00	- Toluene	1 ***	1	1
		- Xylenes:
	2902.41 00	- - o-Xylene	1 ***	1	1
	2902.42 00	- - m-Xylene	3	3	3
	2902.43 00	- - p-Xylene	3	3	3
	2902 44 00	- - Mixed xylene isomers	3	3	3
	2902.50 00	- Styrene	Free	Free	Free
	2902.60 00	- Ethylbenzene	3	3	3
	2902.70 00	- Cumene	3	3	3
	2902.90	- Other:
	2902.90 10	- - - Alkylbenzene	5 **	5	5
	2902.90 90	- - - Other	3	3	3
29.03		Halogenated derivatives of hydrocarbons.
		Saturated chlorinated derivatives of acyclic hydrocarbons:
	2903.11 00	Chloromethane (methyl chloride) and chloroethane
		(ethyl chloride)	3	3	3
	2903.12 00	- - Dichloromethane (methylene chloride)	3	3	3
	2903.13 00	- - Chloroform (trichloromethane)	3	3	3
	2903.14 00	- - Carbon tetrachloride	3	3	3
	2903.15 00	- - 1,2-Dichloroethane (ethylene dichloride)	3	3	3
	2903.16 00	- - 1,2-Dichloropropane (propylenedichloride) and
		dichlorobutanes	3	3	3
	2903.19 00	- - Other	3	3	3
		- Unsaturated chlorinated derivatives of acyclic hydrocarbons:
	2903.21 00	- - Vinyl chloride (chloroethylene)	Free	Free	Free
	2903.22 00	- - Trichloroethylene	1 ***	1	1
	2903.23 00	- - Tetrachloroethylene (perchloroethylene)	3	3	3
	2903.29 00	- - Other	3	3	3
	2903.30 00	- Fluorinated, brominated or iodinated derivatives of acyclic
		hydrocarbons	3	3	3
		- Halogenated derivatives of acyclic hydrocarbons
		containing two or more different halogens:
	2903.41 00	- - Trichlorofluoromethane	3	3	3
	2903.42 00	- - Dichlorodifluoromethane	3	3	3
	2903.43 00	- - Trichlorotrifluoroethanes	3	3	3
	2903.44 00	- - Dichlorotetrafluoroethanes and chloropentafluoroethane	3	3	3
	2903.45 00	- - Other derivatives perhalogenated only with fluorine
		and chlorine	3	3	3
	2903.46 00	Bromochlorodifluoromethane, bromotrifluoromethane and dibromotetrafluoroethanes	3	3	3
	2903.47 00	- - Other perhalogenated derivatives	3	3	3
	2903.49 00	- - Other	3	3	3
		Halogenated derivatives of cyclanic, cyclenic or
		cycloterpenic hydrocarbons:
	2903.51 00	- - 1,2,3,4,5,6-Hexachlorocyclohexane	3	3	3
	2903.59 00	- - Other	3	3	3
		- Halogenated derivatives of aromatic hydrocarbons:
	2903.61 00	- - Chlorobenzene, o-dichlorobenzene and p-dichlorobenzene	3	3	3
	2903.62 00	- - Hexachlorobenzene and DDT (1,1,1-trichloro-2,2-bis
		(p-chlorophenyl)ethane)	3	3	3
	2903.69 00	- - Other
29.04		Sulphonated, nitrated or nitrosated derivatives of
		hydrocarbons, whether or not halogenated.
	2904.10 00	- Derivatives containing only sulpho groups, their salts
		and ethyl esters	3	3	3
	2904.20	- Derivatives containing only nitro or only nitroso groups:
	2904.20 10	- - - Trinitrotoluene	1 ***	1	1
	2904.20 90	- - - Other	3 ***	3	3
	2904.90 00	- Other	3	3	3
II. — ALCOHOLS AND THEIR HALOGENATED,
SULPHONATED, NITRATED OR NITROSATED DERIVATIVES
29.05		Acyclic alcohols and their halogenated, sulphonated,
		nitrated or nitrosated derivatives.
		- Saturated monohydric alcohols:
	2905.11 00	- - Methanol (methyl alcohol)	1 ***	1	1
	2905.12 00	- - Propan-1-ol (propyl alcohol) and propan-2-ol
		(isopropyl alcohol)	1 ***	1	1
	2905.13 00	- - Butan-1-ol (n-butyl alcohol)	3	3	3
	2905.14 00	- - Other butanols	3	3	3
	2905.15 00	- - Pentanol (amyl alcohol) and isomers thereof	1 ***	1	1
	2905.16 00	- - Octanol (octyl alcohol) and isomers thereof	1 ***	1	1
	2905.17 00	- - Dodecan-1-ol (lauryl alcohol), hexadecan-1-ol
		(cetyl alcohol) and octadecan-1-ol (stearyl alcohol)	7	5	5
	2905.19 00	- - Other	1 ***	1	1
		Unsaturated monohydric alcohols:
	2905.22 00	- - Acyclic terpene alcohols	3	3	3
	2905.29 00	- - Other	3	3	3
		- Diols:
	2905.31 00	- - Ethylene glycol (ethanediol)	3	3	3
	2905.32 00	Propylene glycol (propane-1,2-diol)	1 ***	1	1
	2905.39 00	- - Other	1 ***	1	1
		- Other polyhydnc alcohols:
	2905.41 00	- - 2-Ethyl-2-(hydroxymethyl)propane-1, 3-diol
		(trimethylolpropane)	3	3	3
	2905.42 00	- - Pentaerythritol	1 ***	1	1
	2905.43 00	- - Mannitol	1 ***	1	1
	2905.44 00	- - D-glucitol (sorbitol)	3	3	3
	2905.45 00	- - Glycerol	7	5	5
	2905.49 00	- - Other	1 ***	1	1
	2905.50 00	- Halogenated, sulphonated, nitrated or nitrosated
		derivatives of acyclic alcohols	3	3	3
29.06		Cyclic alcohols and their halogenated, sulphonated,
		nitrated or nitrosated derivatives.
		- Cyclanic, cyclenic or cycloterpenic:
	2906.11 00	- - Menthol	3	3	3
	2906.12 00	- - Cyclohexanol, methylcyclohexanols and
		dimethylcyclohexanols	3	3	3
	2906.13 00	- - Sterols and inositols	3	3	3
	2906.14 00	- - Terpineols	3	3	3
	2906.19 00	- - Other	3	3	3
		- Aromatic:
	2906.21 00	- - Benzyl alcohol	3	3	3
	2906.29 00	- - Other	3	3	3
III. — PHENOLS, PHENOL-ALCOHOLS, AND THEIR
HALOGENATED, SULPHONATED, NITRATED
OR NITROSATED DERIVATIVES
29.07		Phenols; phenol alcohols.
		Monophenols:	3	3	3
	2907.11 00	- - Phenol (hydroxybenzene) and its salts	1 ***	1	1
	2907.12 00	- - Cresols and their salts	3	3	3
	2907.13 00	- - Octylphenol, nonylphenol and their isomers; salts thereof	3	3	3
	2907.14 00	- - Xylenols and their salts	3	3	3
	2907.15 00	- - Naphthols and their salts	3	3	3
	2907.19 00	- - Other	3	3	3
		Polyphenols:
	2907.21 00	- - Resorcinol and its salts	1 ***	1	1
	2907.22 00	- - Hydroquinone (quinol) and its salts	3	3	3
	2907.23 00	- - 4,4'-Isopropylidenediphenol (bisphenol A,
		diphenylolpropane) and its salts	3	3	3
	2907.29 00	- - Other	1 ***	1	1
	2907.30 00	- Phenol-alcohols	3	3	3
029.08		Halogenated, sulphonated, nitrated or nitrosated
		derivatives of phenols or phenol-alcohols.
	2908.10 00	- Derivatives containing only halogen substituents and
		their salts	3	3	3
	2908.20 00	- Derivatives containing only sulpho groups, their salts
		and esters	3	3	3
	2908.90 00	- Other	3	3	3
IV. — ETHERS, ALCOHOL PEROXIDES,
ETHER PEROXIDES, KETONE PEROXIDES,
EPOXIDES WITH A THREE-MEMBERED RING,
ACETALS AND HEMIACETALS, AND THEIR
HALOGENATED, SULPHONATED, NITRATED
OR NITROSATED DERIVATIVES
29.09		Ethers, ether-alcohols, ether-phenols, ether-alcohol
		phenols, alcohol peroxides, ether peroxides, ketone
		peroxides (whether or not chemically defined), and
		their halogenated, sulphonated, nitrated or nitrosated
		derivatives.
		- Acyclic ethers and their halogenated, sulphonated,
		nitrated or nitrosated derivatives:
	2909.11 00	- - Diethyl ether	3	3	3
	2909.19 00	- - Other	3	3	3
	2909.20 00	- Cyclanic, cyclenic or cycloterpenic ethers and their
		halogenated, sulphonated, nitrated or nitrosated derivatives	3	3	3
	2909.30 00	- Aromatic ethers and their halogenated, sulphonated,
		nitrated or nitrosated derivatives	1 ***	1	1
		- Ether-alcohols and their halogenated, sulphonated,
		nitrated or nitrosated derivatives:
	2909.41 00	- - 2,2' -Oxydiethanol (diethylene glycol, digol)	1 ***	1	1
	2909.4200	- - Monomethyl ethers of ethylene glycol or of diethylene
		glycol	3	3	3
	2909.43 00	- - Monobutyl ethers of ethylene glycol or of diethylene glycol	3	3	3
	2909.44 00	- - Other monoalkylethers of ethylene glycol or of diethylene
		glycol	3	3	3
	2909.49 00	- - Other	1 ***	1	1
	2909.50 00	- Ether-phenols, ether-alcohol-phenols and their
		halogenated, sulphonated, nitrated or nitrosated derivatives	3	3	3
	2909.60 00	- Alcohol peroxides, ether peroxides, ketone peroxides and
		their halogenated, sulphonated, nitrated or nitrosated
		derivatives	1 ***	1	1
29.10		Epoxides, epoxyalcohols, epoxyphenols and epoxyethers,
		with a three-membered ring, and their halogenated,
		sulphonated, nitrated or nitrosated derivatives.
	2910.10 00	- Oxirane (ethylene oxide)	3	3	3
	2910.20 00	- Methyloxirane (propylene oxide)	3	3	3
	2910.30 00	- 1-Chloro-2,3-epoxypropane (epichlorohydrin)	3	3	3
	2910.90 00	- Other	3	3	3
29.11	2911.00 00	Acetate and hemiacetals, whether or not with other oxygen
		function, and their halogenated, sulphonated, nitrated or
		nitrosated derivatives.	1 ***	1	1
V. — ALDEHYDE-FUNCTION COMPOUNDS
29.12		Aldehydes, whether or not with other oxygen function;
		cyclic polymers of aldehydes; paraformaldehyde.
		- Acyclic aldehydes without other oxygen function:
	2912.11 00	- - Methanal (formaldehyde)	3	3	3
	2912.12 00	- - Ethanal (acetaldehyde)	3	3	3
	2912.13 00	- - Butanal (butyraldehyde, normal isomer)	3	3	3
	2912.19 00	- - Other	3	3	3
		- Cyclic aldehydes without other oxygen function:
	2912.21 00	- - Benzaldehyde	3	3	3
	2912.29 00	- - Other	3	3	3
	2912.30 00	- Aldehyde-alcohols	3	3	3
		- Aldehyde-ethers, aldehyde-phenols and aldehydes with
		other oxygen function:
	2912.41 00	- - Vanillin (4-hydroxy-3-methoxybenzaldehyde)	1 ***	1	1
	2912.42 00	- - Ethylvanillin (3-ethoxy-4-hydroxybenzaldehyde)	3	3	3
	2912.49 00	- - Other	3	3	3
	2912.50 00	- Cyclic polymers of aldehydes	3	3	3
	2912.60 00	- Paraformaldehyde	3	3	3
29.13	2913.00 00	Halogenated, sulphonated, nitrated or nitrosated
		derivatives of products of heading No. 29.12.	3	3	3
VI. — KETONE-FUNCTION COMPOUNDS
AND QUINONE-FUNCTION COMPOUNDS
29.14		Ketones and quinones; whether or not with other oxygen
		function, and their halogenated, sulphonated, nitrated or
		nitrosated derivatives.
		- Acyclic ketones without other oxygen function:
	2914.11 00	- - Acetone	1 ***	1	1
	2914.12 00	- - Butanone (methyl ethyl ketone)	3	3	3
	2914.13 00	- - 4-Methylpentan-2-one (methyl isobutyl ketone)	1 ***	1	1
	2914.19 00	- - Other	1 ***	1	1
		- Cylanic, cyclenic or cycloterpenic ketones without
		other oxygen function:
	2914.21 00	- - Camphor	3	3	3
	2914.22 00	- - Cyclohexanone and methylclohexanones	3	3	3
	2914.23 00	- - Ionones and methylionones	3	3	3
	2914.29 00	- - Other	3	3	3
		- Aromatic ketones without other oxygen function:
	2914.31 00	- - Phenylacetone(phenylpropan-2-one)	3	3	3
	2914.39 00	- - Other	3	3	3
	2914.40 00	- Ketone-alcohols and ketone-aldehydes	3	3	3
	2914.50 00	- Ketone-phenols and ketones with other oxygen function	3	3	3
		- Quinones:
	2914.61 00	- - Anthraquinone	1 ***	1	1
	2914.69 00	Other	3	3	3
	2914.70 00	- Halogenated, sulphonated, nitrated or nitrosated derivatives	3	3	3
VII. — CARBOXYLIC ACIDS AND THEIR ANHYDRIDES,
HALIDES, PEROXIDES AND PEROXYACIDS AND THEIR
HALOGENATED, SULPHONATED, NITRATED
OR NITROSATED DERIVATIVES
29.15		Saturated acyclic monocarboxylic acids and their
		anhydrides, halides, peroxides and peroxyacids;
		their halogenated, sulphonated, nitrated or nitrosated
		derivatives.
		- Formic acid, its salts and esters:
	2915.11 00	- - Formic acid	3	3	3
	2915.12 00	- - Salts of formic acid	3	3	3
	2915.13 00	- - Esters of formic acid	3	3	3
		- Acetic acid and its salts; acetic anhydride:
	2915.21 00	- - Acetic acid	3	3	3
	2915.22 00	- - Sodium acetate	3	3	3
	2915.23 00	- - Cobalt acetates	3	3	3
	2915.24 00	- - Acetic anhydride	3	3	3
	2915.29 00	- - Other	3	3	3
		- Esters of acetic acid:
	2915.31 00	- - Ethyl acetate	1 ***	1	1
	2915.32 00	- - Vinyl acetate	1 ***	1	1
	2915.33 00	- - n-Butyl acetate	1 ***	1	1
	2915.34 00	- - Isobutyl acetate	3	3	3
	2915.35 00	- - 2-Ethoxyethyl acetate	3	3	3
	2915.39 00	- - Other	1 ***	1	1
	2915.40 00	- Mono-, di-or trichloroacetic acids, their salts and esters	3	3	3
	2915.50 00	- Propionic acid, its salts and esters	3	3	3
	2915.60 00	- Butyric acids, valeric acids, their salts and esters	3	3	3
	2915.70	- Palmitic acid, stearic acid, their salts and esters:
	2915.70 10	- - - Stearic acid, its salts and esters	5	5	5
	2915.70 20	- - - Palmitic acid, its salts and esters	7	5	5
	2915.90	- Other:
	2915.90 10	- - - Lauric acid, myristic acid, their salts and esters	7	5	5
	2915.90 90	- - - Other	1 ***	1	1
29.16		Unsaturated acyclic monocarboxylic acids, cyclic
		monocarboxylic acids, their anhydrides, halides,
		peroxides and peroxyacids; their halogenated,
		sulphonated, nitrated or nitrosated derivatives.
		- Unsaturated acyclic monocarboxylic acids, their
		anhydrides, halides, peroxides, peroxyacids and
		their derivatives:
	2916.11 00	- -Acrylic acid and its salts	3	3	3
	2916.12 00	- - Esters of acrylic acid	3	3	3
	2916.13 00	- - Methacrylic acid and its salts	3	3	3
	2916.14	- - Esters of methacrylic acid:
	2916.14 10	- - - Methyl methacrylate	Free	Free	Free
	2916.14 90	- - - Other	1 ***	1	1
	2916.15 00	- - Oleic, linoleic or linolenic acids, their salts and esters	5	5	5
	2916.19 00	- - Other	1 ***	1	1
	2916.20 00	- Cyclanic, cyclenic or cycloterpenic monocarboxylic
		acids, and their anhydrides, halides, peroxides,
		peroxyacids and their derivatives	1 ***	1	1
		- Aromatic monocarboxylic acids, their anhydrides,
		halides, peroxides, peroxyacids and their derivatives:
	2916.31 00	- - Benzoic acid, its salts and esters	1 ***	1	1
	2916.32 00	- - Benzoyl peroxide and benzoyl chloride	1 ***	1	1
	2916.34 00	- - Phenylacetic acid and its salts	3	3	3
	2916.35 00	- - Esters of phenylacetic acid	3	3	3
	2916.39 00	- - Other	3	3	3
29.17		Polycarboxylic acids, their anhydrides, halides,
		peroxides and peroxyacids; their halogenated,
		sulphonated, nitrated or nitrosated derivatives.
		- Acrylic polycarboxylic acids, their anhydrides,
		halides, peroxides, peroxyacids and their derivatives:
	2917.11 00	- Oxalic acid, its salts and esters	3	3	3
	2917.12 00	- Adipic acid, its salts and esters	1 ***	1	1
	2917.13 00	- Azelaic acid, sebacic acid, their salts and esters	3	3	3
	2917.14 00	- Maleic anhydride	1 ***	1	1
	2917.19 00	- - Other	1 ***	1	1
	2917.20 00	Cyclanic, cyclenic or cycloterpenic polycarboxylic
		acids, their anhydrides, halides, peroxides, peroxyayacids
		and their derivatives	3	3	3
		- Aromatic polycarboxylic acids, their anhydrides,
		halides, peroxides, peroxyacids and their derivatives:
	2917.31 00	- - Dibutyl orthophthalates	1 ***	1	1
	2917.32 00	- - Dioctylorthophthalates	1 ***	1	1
	2917.33 00	- - Dinonyl or didecyl orthophthalates	1 ***	1	1
	2917.34 00	- - Other esters of orthophthalic acid	1 ***	1	1
	2917.35 00	- - Phthalic anhydride	3	3	3
	2917.36 00	- -Terephthalic acid and its salts	3	3	3
	2917.37 00	- - Dimethyl terephthalate	3	3	3
	2917.39	- - Other:
	2917.39 10	- - - Other phthalate plasticizers and esters of phthalic
		anhydride	5	5	5
	2917.39 90	- - - Other	1 ***	1	1
29.18		Carboxylic acids with additional oxygen function
		and their anhydrides, halides, peroxides and peroxyacids;
		their halogenated, sulphonated, nitrated or nitrosated
		derivatives.
		- Carboxylic acids with alcohol function but without other
		oxygen function, their anhydrides, halides, peroxides,
		peroxyacids and their derivatives:
	2918.11 00	- - Lactic acid, its salts and esters	1 ***	1	1
	2918.12 00	- - Tartaric acid	3	3	3
	2918.13 00	- - Salts and esters of tartaric acid	3	3	3
	2918.14 00	- - Citric acid	1 ***	1	1
	2918.15 00	Salts and esters of citric acid	1 ***	1	1
	2918.16 00	- - Gluconic acid its salts and esters	1 ***	1	1
	2918.17 00	- - Phenylglycolic  acid (mandelic acid), its salts and esters	3	3	3
	2918.19 00	- - Other	3	3	3
		- Carboxylic acids with phenol function but without other
		oxygen function, their anhydrides, halides, peroxides,
		peroxyacids and their derivatives:
	2918.21 00	- - Salicylic acid and its salts	3	3	3
	2918.22 00	- - o-Acetylsalicylic acid, its salts and esters	3	3	3
	2918.23 00	- - Other esters of salicylic acid and their salts	3	3	3
	2918.29 00	- - Other	1 ***	1	1
	2918.30 00	- Carboxylic acids with aldehyde or ketone function but
		without other oxygen function, their anhydrides, halides,
		peroxides, peroxyacids and their derivatives	3	3	3
	2918.90 00	- Other	3	3	3
VIII. — ESTERS OF INORGANIC ACIDS AND THEIR SALTS,
AND THEIR HALOGENATED, SULPHONATED, NITRATED
OR NITROSATED DERIVATIVES
29.19	2919.00 00	Phosphoric esters and their salts, including lactophosphates;
		their halogenated, sulphonated, nitrated or nitrosated
		derivatives.	3	3	3
29.20		Esters of other inorganic acids (excluding esters of
		hydrogen halides) and their salts; their halogenated,
		sulphonated, nitrated or nitrosated derivatives.
	2920.10 00	- Thiophosphoric esters (phosphorothioates) and their
		salts; their halogenated, sulphonated, nitrated or
		nitrosated derivatives	3	3	3
	2920.90 00	- Other	1 ***	1	1
IX. — NITROGEN-FUNCTION COMPOUNDS
29.21		Amine-function compounds.
		- Acyclic monoamines and their derivatives; salts thereof:
	2921.11 00	- - Methylamine, di- or trimethylamine and their salts	3	3	3
	2921.12 00	- - Diethylamine and its salts	1 ***	1	1
	2921.19 00	- - Other	1 ***	1	1
		- Acyclic polyamines and their derivatives; salts thereof:
	2921.21 00	- - Ethylenediamine and its salts	1 ***	1	1
	2921.22 00	- - Hexamethylenediamine and its salts	1 ***	1	1
	2921.29 00	- - Other	1 ***	1	1
	2921.30 00	- Cyclanic, cyclenic or cycloterpenic mono- or
		polyamines, and their derivatives; salts thereof	1 ***	1	1
		- Aromatic monoamines and their derivatives; salts thereof:
	2921.41 00	- - Aniline and its salts	3	3	3
	2921.42 00	- - Aniline derivatives and their salts	3	3	3
	2921.43 00	- - Toluidines and their derivatives; salts thereof	3	3	3
	2921.44 00	- - Diphenylamine and its derivatives; salts thereof	3	3	3
	2921.45 00	- - 1-Naphthylamine (alpha-naphthylamine), 2-naphthylamine (beta-naphthylamine) and their derivatives; salts thereof	3	3	3
	2921.49 00	- - Other	1 ***	1	1
		- Aromatic polyamines and their derivatives; salts thereof:
	2921.51 00	- - o-, m-, p-Phenylenediamine, diaminotoluenes, and their
		derivatives; salts thereof	1 ***	1	1
	2921.59 00	- - Other	3	3	3
29.22		Oxygen-function amino-compounds.
		- Amino-alcohols, their ethers and esters, other than those
		containing more than one kind of oxygen function; salts
		thereof:
	2922.11 00	- - Monoethanolamine and its salts	1 ***	1	1
	2922.12 00	- - Diethanolamine and its salts	1 ***	1	1
	2922.13 00	- - Triethanolamine and its salts	1 ***	1	1
	2922.19 00	- - Other	1 ***	1	1
		- Amino-naphthols and other amino-phenols, their
		ethers and esters, other than those containing more
		than one kind of oxygen function; salts thereof:
	2922.21 00	- -Aminohydroxynaphthalenesulphonic acids and their salts	1 ***	1	1
	2922.22 00	- - Anisidines, dianisidines, phenetidines, and their salts	1 ***	1	1
	2922.29 00	- - Other	1 ***	1	1
	2922.30 00	- Amino-aldehydes, amino-ketones and amino-quinones,
		other than those containing more than one kind of
		oxygen function; salts thereof	1 ***	1	1
		- Amino-acids and their esters, other than those containing
		more than one kind of oxygen function; salts thereof:
	2922.41 00	- - Lysine and its esters; salts thereof	1 ***	1	1
	2922.42	- - Glutamic acid and its salts:
	2922.42 00	- - - Glutamic acid and monosodium glutamate	7	5	5
	2922.42 90	- - - Other	3	3	3
	2922.43 00	- - Anthranilic acid and its salts	1 ***	1	1
	2922.49 00	- - Other	1 ***	1	1
	2922.50 00	- Amino-alcohol-phenols, amino-acid-phenols and other
		amino-compounds with oxygen function	1 ***	1	1
29.23		Quaternary ammonium salts and hydroxides; lecithins
		and other phosphoaminolipids.
	2923.10 00	- Choline and its salts	3	3	3
	2923.20 00	- Lecithins and other phosphoaminolipids	3	3	3
	2923.90 00	- Other	3	3	3
29.24		Carboxyamide-function compounds; amide-function
		compounds of carbonic acid.
	2924.10 00	- Acyclic amides (including acyclic carbamates) and
		their derivatives; salts thereof	1 ***	1	1
		- Cyclic amides (including cyclic carbamates) and their
		derivatives; salts thereof:
	2924.21 00	- - Ureines and their derivatives; salts thereof	3	3	3
	2924.22 00	- - 2-Acetamidobenzoic acid	3	3	3
	2924.29 00	- - Other	1 ***	1	1
29.25		Carboxyimide-function compounds (including saccharin
		and its salts) and imine-function compounds.
		- Imides and their derivatives; salts thereof:
	2925.11 00	- - Saccharin and its salts	3	3	3
	2925.19 00	- - Other	3	3	3
	2925.20 00	- Imines and their derivatives; salts thereof	3	3	3
29.26		Nitrile-function compounds.
	2926.10 00	- Acrylonitrile	3	3	3
	2926.20 00	- 1-Cyanoguanidine (dicyandiamide)	3	3	3
	2926.90 00	- Other	3	3	3
29.27	2927.00 00	Diazo-, azo- or azoxy-compounds.	1 ***	1	1
29.28	2928.00 00	Organic derivatives of hydrazine or of hydroxylamine.	1 ***	1	1
29.29		Compounds with other nitrogen function.
	2929.10 00	- Isocyanates	1 ***	1	1
	2929.90 00	- Other	3	3	3
X. — ORGANO-INORGANIC COMPOUNDS, HETEROCYCLIC
COMPOUNDS, NUCLEIC ACIDS AND THEIR SALTS,
AND SULPHONAMIDES
29.30		Organo-sulphur compounds.
	2930.10 00	- Dithiocarbonates (xanthates)	3	3	3
	2930.20 00	- Thiocarbamates and dithiocarbamates	3	3	3
	2930.30 00	- Thiuram mono-, di- or tetrasulphides	1 ***	1	1
	2930.40 00	- Methionine	1 ***	1	1
	2930.90 00	- Other	1 ***	1	1
29.31	2931.00 00	Other organo-inorganic compounds.	1 ***	1	1
29.32		Heterocyclic compounds with oxygen hetero-atom(s) only.
		- Compounds containing an unfused furan ring (whether
		or not hydrogenated) in the structure:
	2932.11 00	- - Tetrahydrofuran	3	3	3
	2932.12 00	- - 2-Furaldehyde(furfuraldehyde)	3	3	3
	2932.13 00	- - Furfuryl alcohol and tetrahydrofurfuryl alcohol	3	3	3
	2932.19 00	- - Other	3	3	3
		- Lactones:
	2932.21 00	- - Coumarin, methylcoumarins and ethylcoumarins	3	3	3
	2932.29 00	- - Other lactones	3	3	3
		- Other:
	2932.91 00	- - Isosafrole	3	3	3
	2932.92 00	- - 1-(1,3-Benzodioxol-5-yl)propan-2-one	3	3	3
	2932.93 00	- -Piperonal	3	3	3
	2932.94 00	- - Safrole	3	3	3
	2932.99 00	- - Other	3	3	3
29.33		Heterocyclic compounds with nitrogen hetero-atom(s) only.
		- Compounds containing an unfused pyrazole ring (whether
		or not hydrogenated) in the structure:
	2933.11 00	- - Phenazone (antipyrin) and its derivatives	3	3	3
	2933.19 00	- - Other	3	3	3
		- Compounds containing an unfused imidazole ring
		(whether or not hydrogenated) in the structure:
	2933.21 00	- - Hydantoin and its derivatives	3	3	3
	2933.29 00	- - Other	3	3	3
		- Compounds containing an unfused pyridine ring
		(whether or not hydrogenated) in the structure:
	2933.31 00	- - Pyridine and its salts	1 ***	1	1
	2933.32 00	- - Piperidine and its salts	3	3	3
	2933.39 00	- - Other	1 ***	1	1
	2933.40 00	- Compounds containing a quinoline or isoquinoline
		ring-system (whether or not hydrogenated), not further
		fused	1 ***	1	1
		- Compounds containing a pyrimidine ring (whether or
		not hydrogenated) or piperazine ring in the structure:
	2933.51 00	- - Malonylurea (barbituric acid) and its derivatives;
		salts thereof	3	3	3
	2933.59 00	- - Other	3	3	3
		- Compound containing an unfused triazine ring
		(whether or not hydrogenated) in the structure:
	2933.61 00	- - Melamine	3	3	3
	2933.69 00	- - Other	1 ***	1	1
		Lactams:
	2933.71 00	- - 6-Hexanelactam (epsilon-caprolactam)	Free	Free	Free
	2933.79 00	- - Other lactams	3	3	3
	2933.90 00	- Other	1 ***	1	1
29.34		Nucleic acids and their salts; other heterocyclic compounds.
	2934.10 00	- Compounds containing an unfused thiazole ring (whether
		or not hydrogenated) in the structure	3	3	3
	2934.20 00	- Compounds containing a benzothiazole ring-system
		(whether or not hydrogenated), not further fused	1 ***	1	1
	2934.30 00	- Compounds containing a phenothiazine ring-system
		(whether or not hydrogenated), not further fused	3	3	3
	2934.90 00	- Other	1 ***	1	1
29.35	2935.00 00	Sulphonamides.	3	3	3
XI. — PROVITAMINS, VITAMINS AND HORMONES
29.36		Provitamins and vitamins, natural or reproduced by
		synthesis (including natural concentrates), derivatives
		thereof used primarily as vitamins, and intermixtures
		of the foregoing, whether or not in any solvent.
	2936.10 00	- Provitamins, unmixed 2	1 ***	1	1
		- Vitamins and their derivatives, unmixed:
	2936.21 00	- - Vitamins A and their derivatives 2	1 ***	1	1
	2936.22 00	- - Vitamin B1 and its derivatives 2	1 ***	1	1
	2936.23 00	- - Vitamin B2 and its derivatives 2	1 ***	1	1
	2936.24 00	- - D- or DL-Pantothenic acid (Vitamin B3 or Vitamin B5)
		and its derivatives 2	1 ***	1	1
	2936.25 00	- - Vitamin B6 and its derivatives 2	1 ***	1	1
	2936.26 00	- - Vitamin B12 and its derivatives 2	1 ***	1	1
	2936.27 00	- - Vitamin C and its derivatives 2	1 ***	1	1
	2936.28 00	- - Vitamin E and its derivatives 2	1 ***	1	1
	2936.29 00	- - Other vitamins and their derivatives 2	1 ***	1	1
	2936.90 00	- Other, including natural concentrates 2	1 ***	1	1
29.37		Hormones, natural or reproduced by synthesis;
		derivatives thereof, used primarily as hormones;
		other steroids used primarily as hormones.
	2937.10 00	- Pituitary (anterior) or similar hormones, and their
		derivatives	3	3	3
		- Adrenal cortical hormones and their derivatives:
	2937.21 00	- - Cortisone, hydrocortisone, prednisone
		(dehydrocortisone) and prednisolone
		(dehydrohydrocortisohe)	3	3	3
	2937.22 00	- - Halogenated derivatives of adrenal cortical hormones	3	3	3
	2937.29 00	- - Other	3	3	3
		- Other hormones and their derivatives; other steroids
		used primarily as hormones:
	2937.91 00	- - Insulin and its salts	3	3	3
	2937.92 00	- - Oestrogens and progestogens 2	3	3	3
	2937.99 00	- - Other 2	3	3	3
XII. — GLYCOSIDES AND VEGETABLE ALKALOIDS,
NATURAL OR REPRODUCED BY SYNTHESIS, AND THEIR SALTS,
ETHERS, ESTERS AND OTHER DERIVATIVES
29.38		Glycosides, natural or reproduced by synthesis, and their
		salts, ethers, esters and other derivatives.
	2938.10 00	- Rutoside (rutin) and its derivatives	3	3	3
	2938.90 00	- Other	3	3	3
29.39		Vegetable alkaloids, natural or reproduced by synthesis,
		and their salts, ethers, esters and other derivatives.
	2939.10 00	- Alkaloids of opium and their derivatives; salts thereof	3	3	3
		- Alkaloids of cinchona and their derivatives; salts thereof:
	2939.21 00	- - Quinine and its salts	3	3	3
	2939.29 00	- - Other	3	3	3
	2939.30 00	- Caffeine and its salts	3	3	3
		- Ephedrines and their salts:
	2939.41 00	- - Ephedrines and its salts	3	3	3
	2939.42 00	- - Pseudoephedrine (INN) and its salts	3	3	3
	2939.49 00	- - Other	3	3	3
	2939.50 00	- Theophylline and aminophylline
		(theophylline-ethylenediamine) and their derivatives;
		salts thereof	3	3	3
		- Alkaloids of rye ergot and their derivatives; salts thereof:
	2939.61 00	- - Ergometrine (INN) and its salts	3	3	3
	2939.62 00	- - Ergotamine (INN) and its salts	3	3	3
	2939.63 00	- - Lysergic acid and its salts	3	3	3
	2939.69 00	- - Other	3	3	3
	2939.70 00	- Nicotine and its salts	3	3	3
	2939.90 00	- Other	3	3	3
XIII. — OTHER ORGANIC COMPOUNDS
29.40	2940.00 00	Sugars, chemically pure, other than sucrose, lactose,
		maltose, glucose and fructose; sugar ethers and sugar
		esters, and their salts, other than products of heading
		No. 29.37, 29.38 or 29.39.	3	3	3
29.41		Antibiotics.
	2941.10 00	- Penicillins and their derivatives with a penicillanic acid
		structure; salts thereof 2	3	3	3
	2941.20 00	- Streptomycins and their derivatives; salts thereof 2	3	3	3
	2941.30 00	- Tetracyclines and their derivatives; salts thereof 2	3	3	3
	2941.40 00	- Chloramphenicol and its derivatives; salts thereof 2	3	3	3
	2941.50 00	- Erythromycin and its derivatives; salts thereof 2	3	3	3
	2941.90 00	- Other 2	3	3	3
29.42	2942.00 00	Other organic compounds	3	3	3

 

 

CHAPTER 30

Pharmaceutical Products

Notes.

1. This Chapter does not cover:

(a) Foods or beverages (such as dietetic, diabetic or fortified foods, food supplements, tonic beverages and mineral waters) (Section IV);

(b) Plasters specially calcined or finely ground for use in dentistry (heading No. 25.20);

(c) Aqueous distillates or aqueous solutions of essential oils, suitable for medicinal uses (heading No. 33.01);

(d) Preparations of headings Nos. 33.03 to 33.07, even if they have therapeutic or prophylactic properties;

(e) Soap or other products of heading No. 34.01 containing added medicaments;

(f) Preparations with a basis of plaster for use in dentistry (heading No. 34.07); or

(g) Blood albumin not prepared for therapeutic or prophylactic uses (heading No. 35.02).

2. For the purposes of heading No. 30.02, the expression "modified immunological products" applies only to monoclonal antibodies (MABs), antibody fragments, antibody conjugates and antibody fragment conjugates.

3. For the purposes of headings Nos. 30.03 and 30.04 and of Note 4 (d) to this Chapter, the following are to be treated:

(a) As unmixed products:

(1) Unmixed products dissolved in water;

(2) All goods of Chapter 28 or 29; and

(3) Simple vegetable extracts of heading No. 13.02, merely standardised or dissolved in any solvent;

(b) As products which have been mixed:

(1) Colloidal solutions and suspensions (other than colloidal sulphur);

(2) Vegetable extracts obtained by the treatment of mixtures of vegetable materials; and

(3) Salts and concentrates obtained by evaporating natural mineral waters.

4. Heading No. 30.06 applies only to the following, which are to be classified in that heading and in no other heading of the Nomenclature:

(a) Sterile surgical catgut, similar sterile suture materials and sterile tissue adhesives for surgical wound closure;

(b) Sterile laminaria and sterile laminaria tents;

(c) Sterile absorbable surgical or dental haemostatics;

(d) Opacifying preparations for X-ray examinations and diagnostic reagents designed to be administered to the patient, being unmixed products put up in measured doses or products consisting of two or more ingredients which have been mixed together for such uses;

(e) Blood-grouping reagents;

(f) Dental cements and other dental fillings; bone reconstruction cements;

(g) First-aid boxes and kits; and

(h) Chemical contraceptive preparations based on hormones or spermicides.

HDG.	H.S.	DESCRIPTION	RATE OF DUTY (%)
NO.	CODE		2002	2003	2004
30.01		Glands and other organs for organo-therapeutic uses,
		dried, whether or not powdered; extracts of glands or
		other organs or of their secretions for organo-therapeutic
		uses; heparin and its salts; other human or animal
		substances prepared for therapeutic or prophylactic
		uses, not elsewhere specified or included.
	3001.10 00	- Glands and other organs, dried, whether or not powdered	3	3	3
	3001.20 00	- Extracts of glands or other organs or of their secretions	3	3	3
	3001-90 00	- Other	3	3	3
30.02		Human blood; animal blood prepared for therapeutic,
		prophylactic or diagnostic uses; antisera and other blood
		fractions and modified immunological products, whether
		or not obtained by means of biotechnological processes;
		vaccines, toxins, cultures of micro-organisms (excluding
		yeasts) and similar products.
	3002.10 00	- Antisera and other blood fractions and modified
		immunological products, whether or not obtained
		by means of biotechnological processes	3	3	3
	3002.20 00	- Vaccines for human medicine	3	3	3
	3002.30 00	- Vaccines for veterinary medicine 1	3	3	3
	3002.90 00	- Other	3	3	3
30.03		Medicaments (excluding goods of heading No. 30.02,
		30.05 or 30.06) consisting of two or more constituents
		which have been mixed together for therapeutic or
		prophylactic uses, not put up in measured doses or
		in forms or packings for retail sale.
	3003.10 00	- Containing penicillins or derivatives thereof, with a
		penicillanic acid structure, or streptomycins or their
		derivatives 2	3	3	3
	3003.20 00	- Containing other antibiotics 2	3	3	3
		- Containing hormones or other products of heading
		No. 29.37 but not containing antibiotics:
	3003.31 00	- - Containing insulin	3	3	3
	3003.39 00	- - Other 2	3	3	3
	3003.40 00	- Containing alkaloids or derivatives thereof but not
		containing hormones or other products of heading
		No. 29.37 or antibiotics	3	3	3
	3003.90 00	- Other	3	3	3
30.04		Medicaments (excluding goods of heading No. 30.02,
		30.05 or 30.06) consisting of mixed or unmixed products
		for therapeutic or prophylactic uses, put up in measured
		doses or in forms or packings for retail sale.
	3004.10 00	- Containing penicillins or derivatives thereof, with a
		penicillanic acid structure, or streptomycins or their
		derivatives 2	5	5	5
	3004.20 00	- Containing other antibiotics 2	5	5	5
		- Containing hormones or other products of heading No.
		29.37 but not containing antibiotics:
	3004.31 00	- - Containing insulin	3	3	3
	3004.32 00	- - Containing adrenal cortical hormones 2	3	3	3
	3004.39 00	- - Other 2	3	3	3
	3004.40 00	- Containing alkaloids or derivatives thereof but not
		containing hormones, other products of heading
		No. 29.37 or antibiotics	3	3	3
	3004.50 00	- Other medicaments containing vitamins or other
		products of heading No. 29.36 2	5	5	5
	3004.90	-Other:
	3004.90 10	- - - Specialized medicines for cancer, AIDS and other
		dread diseases	3	3	3
	3004.90 20	- - - Closed sterile water system for inhalation,
		pharmaceutical grade (USP, NF or BP)	3	3	3
	3004.90 90	- - - Other 2	5	5	5
30.05		Wadding, gauze, bandages and similar articles (for
		example, dressings, adhesive plasters, poultices),
		impregnated or coated with pharmaceutical substances
		or put up in forms or packings for retail sale for medical,
		surgical, dental or veterinary purposes.
	3005.10	- Adhesive dressings and other articles having an
		adhesive layer:
	3005.1010	- - - Specialized transdermal therapeutic system (TTS)
		patches for cancer and heart diseases	3	3	3
	3005.10 90	- - - Other	5	5	5
	3005.90 00	- Other	5	5	5
30.06		Pharmaceutical goods specified in Note 4 to this Chapter.
	3006.10 00	- Sterile surgical catgut, similar sterile suture materials and
		sterile tissue adhesives for surgical wound closure; sterile
		laminaria and sterile laminaria tents; sterile absorbable
		surgical or dental haemostatics	3	3	3
	3006.20 00	- Blood-grouping reagents	3	3	3
	3006.30 00	- Opacifying preparations for X-ray examinations;
		diagnostic reagents designed to be administered to
		the patient	3	3	3
	3006.40 00	- Dental cements and other dental fillings; bone
		reconstruction cements	3	3	3
	3006.50 00	- First-aid boxes and kits	5	5	5
	3006.60 00	- Chemical contraceptive preparations based on hormones
		or spermicides	3	3	3

 

CHAPTER 31

Fertilisers

Notes.

1. This Chapter does not cover:

(a) Animal blood of heading No. 05.11;

(b) Separate chemically defined compounds (other than those answering to the descriptions in Note 2(A), 3(A), 4(A) or 5 below); or

(c) Cultured potassium chloride crystals (other than optical elements) weighing not less than 2.5 g each, of heading No. 38.24; optical elements of potassium chloride (heading No. 90.01).

2. Heading No. 31.02 applies only to the following goods, provided that they are not put up in the forms or packages described in heading No. 31.05:

(A) Goods which answer to one or other of the descriptions given below:

(i) Sodium nitrate, whether or not pure;

(ii) Ammonium nitrate, whether or not pure;

(iii) Double salts, whether or not pure, of ammonium sulphate and ammonium nitrate;

(iv) Ammonium sulphate, whether or not pure;

(v) Double salts (whether or not pure) or mixtures of calcium nitratee and ammonium nitrate;

(vi) Double salts (whether or not pure) or mixtures of calcium nitrate and magnesium nitrate;

(vii) Calcium cyanamide, whether or not pure or treated with oil;

(viii) Urea, whether or not pure.

(B) Fertilisers consisting of any of the goods described in (A) above mixed together.

(C) Fertilisers consisting of ammonium chloride or of any of the goods described in (A) or (B) above mixed with chalk, gypsum or other inorganic non-fertilising substances.

(D) Liquid fertilisers consisting of the goods of subparagraph (A) (ii) or (viii) above, or of mixtures of those goods, in an aqueous or ammoniacal solution.

3. Heading No. 31.03 applies only to the following goods, provided that they are not put up in the forms or packages described in heading No. 31.05:

(A) Goods which answer to one or other of the descriptions given below:

(i) Basic slag;

(ii) Natural phosphates of heading No. 25.10, calcined or further heat-treated than for the removal of impurities;

(iii) Superphosphates (single, double or triple);

(iv) Calcium hydrogenorthophosphate containing not less than 0.2% by weight of fluorine calculated on the dry anhydrous product.

(B) Fertilisers consisting of any of the goods described in (A) above mixed together, but with no account being taken of the fluorine content limit.

(C) Fertilisers consisting of any of the goods described in (A) or (B) above, but with no account being taken of the fluorine content limit, mixed with chalk gypsum or other inorganic non-fertilising substances.

4. Heading No. 31.04 applies only to the following goods, provided that they are not put up in the forms or packages 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, carnallite, kainite and sylvite);

(ii) Potassium chloride, whether or not pure, except as provided in Note 1(c) above;

(iii) Potassium sulphate, whether or not pure;

(iv) Magnesium potassium sulphate, whether or not pure.

(B) Fertilisers consisting of any of the goods described in (A) above mixed together.

5. Ammonium dihydrogenorthophosphate (monoammonium phosphate) and diammonium hydrogenorthophosphate (diammonium phosphate), whether or not pure, and intermixtures thereof, are to be classified in heading No. 31.05.

6. For the purposes of heading No. 31.05, the term "other fertilisers" applies only to products of a kind used as fertilisers and containing, as an essential constituent, at least one of the fertilising elements nitrogen, phosphorous or potassium.

HDG.	H.S.	DESCRIPTION	RATE OF DUTY (%)
NO.	CODE		2002	2003	2004
31.01	3101.00 00	Animal or vegetable fertilisers, whether or not mixed
		together or chemically treated; fertilisers produced
		by the mixing or chemical treatment of animal or
		vegetable products. 1	3	3	3
31.02		Mineral or chemical fertilisers, nitrogenous.
	3102.10 00	- Urea, whether or not in aqueous solution 2	1 ***	1	1
		- Ammonium sulphate; double salts and mixtures
		of ammonium sulphate and ammonium nitrate:
	3102.21 00	- - Ammonium sulphate 2	3	3	3
	3102.29 00	- - Other 2	3	3	3
	3102.30 00	- Ammonium nitrate, whether or not in aqueous solution 2	3	3	3
	3102.40 00	- Mixtures of ammonium nitrate with calcium carbonate
		or other inorganic non-fertilising substances 2	3	3	3
	3102.50 00	- Sodium nitrate 2	1 ***	1	1
	3102.60 00	- Double salts and mixtures of calcium nitrate and
		ammonium nitrate 2	3	3	3
	3102.70 00	- Calcium cyanamide 2	3	3	3
	3102.80 00	- Mixtures of urea and ammonium nitrate in aqueous
		or ammoniacal solution 2	3	3	3
	3102.90 00	- Other, including mixtures not specified in the foregoing
		subheadings 2	3	3	3
31.03		Mineral or chemical fertilisers, phosphatic.
	3103.10	- Superphosphates:1
	3103.10 10	- - - Feed grade	7 ***	5	3
	3103.10 90	- - - Other	3 ***	3	3
	3103.20 00	- Basic slag 1	3	3	3
	3103.90 00	- Other 1	3	3	3
31.04		Mineral or chemical fertilisers, potassic.
	3104.10 00	- Carnallite, sylvite and other crude natural potassium
		salts 1	3	3	3
	3104.20 00	- Potassium chloride 1	3	3	3
	3104.30 00	- Potassium sulphate 1	3	3	3
	3104.90 00	- Other 1	3	3	3
31.05		Mineral or chemical fertilisers containing two or
		three of the fertilising elements nitrogen, phosphorus
		and potassium; other fertilisers; goods of this Chapter
		in tablets or similar forms or in packages of a gross
		weight not exceeding 10 kg.
	3105.10 00	- Goods of this Chapter in tablets or similar forms or in
		packages of a gross weight not exceeding 10 kg 1	3	3	3
	3105.20 00	- Mineral or chemical fertilisers containing the three
		fertilising elements nitrogen, phosphorus and potassium 1	3	3	3
	3105.30 00	- Diammonium hydrogenorthophosphate (diammonium
		phosphate) 1	3	3	3
	3105.40 00	- Ammonium dihydrogenorthophosphate (monoammonium
		phosphate) and mixtures thereof with diammonium
		hydrogenorthophosphate (diammonium phosphate) 1	3	3	3
		- Other mineral or chemical fertilisers containing the two
		fertilising elements nitrogen and phosphorus:
	3105.51 00	- - Containing nitrates and phosphates 1	3	3	3
	3105.59 00	- - Other 1	3	3	3
	3105.60 00	- Mineral or chemical fertilisers containing the two fertilising
		elements phosphorus and potassium 1	3	3	3
	3105.90 00	- Other 1	3	3	3

 

CHAPTER 32

Tanning or Dyeing Extracts; Tannins and their Derivatives; Dyes, Pigments

Notes.

1. This Chapter does not cover:

(a) Separate chemically defined elements or compounds (except those of heading No. 32.03 or 32.04, inorganic products of a kind used as luminophores (heading No. 32.06), glass obtained from fused quartz or other fused silica in the forms provided for in heading No. 32.07, and also dyes and other colouring matter put up in forms or packings for retail sale, of Heading No. 32.12);

(b) Tannates or other tannin derivatives of products of headings Nos. 29.36 to 29.39, 29.41 or 35.01 to 35.04; or

(c) Mastics of asphalt or other bituminous mastics (heading No. 27.15).

2. Heading No. 32.04 includes mixtures of stabilised diazonium salts and couplers for the production of azo dyes.

3. Headings Nos. 32.03, 32.04, 32.05 and 32.06 apply also to preparations based on colouring matter (including, in the case of heading No. 32.06, colouring pigments of heading No. 25.30 or Chapter 28, metal flakes and metal powders), of a kind used for colouring any material or used as ingredients in the manufacture of colouring preparations. The headings do not apply, however, to pigments dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints, including enamels (heading No. 32.12), or to other preparations of heading No. 32.07, 32.08, 32.09, 32.10, 32.12, 32.13 or 32.15.

4. Heading No. 32.08 includes solutions (other than collodions) consisting of any of the products specified in headings Nos. 39.01 to 39.13 in volatile organic solvents when the weight of the solvent exceeds 50% of the weight of the solution.

5. The expression "colouring matter" in this Chapter does not include products of a kind used as extenders in oil paints, whether or not they are also suitable for colouring distempers.

6. The expression "stamping foils" in heading No. 32.12 applies only to thin sheets of a kind used for printing, for example, book covers or hat bands, and consisting of:

(a) Metallic powder (including powder of precious metal) or pigment, agglomerated with glue, gelatin or other binder, or

(b) Metal (including precious metal) or pigment, deposited on a supporting sheet of any material.

HDG.	H.S.	DESCRIPTION	RATE OF DUTY (%)
NO.	CODE		2002	2003	2004
32.01		Tanning extracts of vegetable origin; tannins and
		their salts, ethers, esters and other derivatives.
	3201.10 00	- Quebracho extract	3	3	3
	3201.20 00	- Wattle extract	1 ***	1	1
	3201.90 00	- Other	3	3	3
32.02		Synthetic organic tanning substances; inorganic tanning
		substances; tanning preparations, whether or not containing
		natural tanning substances; enzymatic preparations for
		pre-tanning.
	3202.10 00	- Synthetic organic tanning substances	3	3	3
	3202.90 00	- Other	3	3	3
32.03	3203.00 00	Colouring matter of vegetable or animal origin (including
		dyeing extracts but excluding animal black), whether or
		not chemically defined; preparations as specified in Note 3
		to this Chapter based on colouring matter of vegetable or
		animal origin.	3	3	3
32.04		Synthetic organic colouring matter, whether or not
		chemically defined; preparations as specified in Note 3
		to this Chapter based on synthetic organic colouring matter,
		synthetic organic products of a kind used as fluorescent
		brightening agents or as luminophores, whether or not
		chemically defined.
		- Synthetic organic colouring matter and preparations
		based thereon as specified in Note 3 to this Chapter:
	3204.11 00	- - - Disperse dyes and preparations based thereon	1 ***	1	1
	3204.12 00	- - Acid dyes, whether or not premetallised, and
		preparations based thereon; mordant dyes and
		preparations based thereon	1 ***	1	1
	3204.13 00	- - Basic dyes and preparations based thereon	1 ***	1	1
	3204.14 00	- - Direct dyes and preparations based thereon	1 ***	1	1
	3204.15 00	- - Vat dyes (including those usable in that state as
		pigments) and preparations based thereon	1 ***	1	1
	3204.16 00	- - Reactive dyes and preparations based thereon	1 ***	1	1
	3204.17 00	- - Pigments and preparations based thereon	1 ***	1	1
	3204.19 00	- - Other, including mixtures of colouring matter of two
		or more of the subheadings Nos. 3204.11 to 3204.19	1 ***	1	1
	3204.20 00	- Synthetic organic products of a kind used as flourescent
		brightening agents	1 ***	1	1
	3204.90 00	- Other	1 ***	1	1
32.05	3205.00 00	Colour lakes; preparations as specified in Note 3 to this
		Chapter based on colour lakes.	1 ***	1	1
32.06		Other colouring matter; preparations as specified in Note 3
		to this Chapter, other than those of heading No. 32.03,
		32.04 or 32.05; inorganic products of a kind used as
		luminophores, whether or not chemically defined
		- Pigments and preparations based on titanium dioxide:
	3206.11 00	- - Containing 80% or more by weight of titanium dioxide
		calculated on the dry weight	3	3	3
	3206.19 00	- - Other	3	3	3
	3206.20 00	- - Pigments and preparations based on chromium
		compounds	3	3	3
	3206.30 00	- Pigments and preparations based on cadmium compounds	3	3	3
		- Other colouring matter and other preparations:
	3206.41 00	- - Ultramarine and preparations based thereon	3	3	3
	3206.42 00	- - Lithopone and other pigments and preparations based on
		zinc sulphide	3	3	3
	3206.43 00	- - Pigments and preparations based on hexacyanoferrates
		(ferrocyanides and ferricyanides)	3	3	3
	3206.49 00	- - Other	3	3	3
	3206.50 00	- Inorganic products of a kind used as luminophores	3	3	3
32.07		Prepared pigments, prepared opacifiers and prepared
		colours, vitrifiable enamels and glazes, engobes, (slips),
		liquid lustres and similar preparations, of a kind used in
		the ceramic, enamelling or glass industry; glass frit and
		other glass, in the form of powder, granules or flakes.
	3207.10 00	- Prepared pigments, prepared opacifiers, prepared colours
		and similar preparations	3	3	3
	3207.20 00	- Vitrifiable enamels and glazes, engobes (slips) and
		similar preparations	1 ***	1	1
	3207.30 00	- Liquid lustres and similar preparations	3	3	3
	3207.40 00	-Glass frit and other glass, in the form of powder, granules
		or flakes	1 ***	1	1
32.08		Paints and varnishes (including enamels and lacquers)
		based on synthetic polymers or chemically modified natural
		polymers, dispersed or dissolved in a non-aqueous medium;
		solutions as defined in Note 4 to this Chapter.
	3208.10	- Based on polyesters:
	3208.10 10	- - - Cavity lining and varnish for dental use	3	3	3
	3208.10 90	- - - Other 6	7	5	5
	3208.20	- Based on acrylic or vinyl polymers:
	3208.20 10	- - - Cavity lining and varnish for dental use	3	3	3
	3208.20 90	- - - Other 6	7	5	5
	3208.90 00	- Other6	7	5	5
32.09		Paints and varnishes (including enamels and lacquers)
		based on synthetic polymers or chemically modified
		natural polymers, dispersed or dissolved in an aqueous
		medium.
	3209.10 00	- Based on acrylic or vinyl polymers	7	5	5
	3209.90 00	- Other	7	5	5
32.10	3210.00	Other paints and varnishes (including enamels, lacquers
		and distempers); prepared water pigments of a kind used
		for finishing leather.
	3210.00 10	- - - Prepared water pigments of a kind used for finishing
		leather	3	3	3
	3210.00 90	- - - Other:
	3210.00 91	- - - - Polyurethane-tar coating	3	3	3
	3210.00 99	- - - - Other	7	5	5
32.11	3211.00 00	Prepaid driers.	3	3	3
32.12		Pigments (including metallic powders and flakes) dispersed
		in non-aqueous media, in liquid or paste form, of a kind
		used in the manufacture of paints (including enamels);
		stamping foils; dyes and other colouring matter put up in
		forms or packings for retail sale.
	3212.10 00	- Stamping foils	1 ***	1	1
	3212.90 00	- Other	1 ***	1	1
32.13		Artists', students' or signboard painters' colours, modifying
		tints, amusement colours and the like, in tablets, tubes,
		jars, bottles, pans or in similar forms or packings.
	3213.10 00	- Colours in sets	3	3	3
	3213.90 00	- Other	3	3	3
32.14		Glaziers' putty, grafting putty, resin cements, caulking
		compounds and other mastics; painters' fillings;
		non-refractory surfacing preparations for facades,
		indoor walls, floors, ceilings or the like.
	3214.10 00	- Glaziers' putty, grafting putty, resin cements, caulking
		compounds and other mastics; painter's fillings	5	5	5
	3214.90 00	- Other	5	5	5
32.15		Printing ink, writing or drawing ink and other inks,
		whether or not concentrated or solid.
		- Printing ink:
	3215.11	- - Black:
	3215.11 10	- - - UV curable ink	1 ***	1	1
	3215.11 20	- - - Ink-filled cartridge for computer printers	Free **	Free	Free
	3215.11 90	- - - Other	5	5	5
	3215.19	- - Other:
	3215.19 10	- - - Ink-filled cartridge for computer printers	Free **	Free	Free
	3215.19 90	- - - Other	3 **	3	3
	3215.90 00	- Other	5	5	5

 

CHAPTER 33

Essential Oils and Resinoids; Perfumery, Cosmetic or Toilet Preparations

Notes.

1. This Chapter does not cover:

(a) Natural oleoresins or vegetable extracts of heading No. 13.01 or 13.02;

(b) Soap or other products of heading No. 34.01; or

(c) Gum, wood or sulphate turpentine or other products of heading No. 38.05.

2. The expression "odoriferous substances" in heading No. 33.02 refers only to the substances of heading No. 33.01, to odoriferous constituents isolated from those substances or to synthetic aromatics.

3. Headings Nos. 33.03 to 33.07 apply, inter alia, to products, whether or not mixed (other than aqueous distillates and aqueous solutions of essential oils), suitable for use as goods of these headings and put up in packings of a kind sold by retail for such use. SaCIAE

4. The expression "perfumery, cosmetic or toilet preparations" in heading No. 33.07 applies, inter alia, to the following products: scented sachets, odoriferous preparations which operate by burning; perfumed papers and papers impregnated or coated with cosmetics; contact lens or artificial eye solutions; wadding, felt and nonwovens, impregnated, coated or covered with perfume or cosmetics; animal toilet preparations.

HDG.	H.S.	DESCRIPTION	RATE OF DUTY (%)
NO.	CODE		2002	2003	2004
33.01		Essential oils (terpeneless or not), including concretes
		and absolutes; resinoids; extracted oleoresins;
		concentrates of essential oils in fats, in fixed oils, in
		waxes or the like, obtained by enfleurage or maceration;
		terpenic by-products of the deterpenation of essential oils;
		aqueous distillates and aqueous solutions of essential oils.
		- Essential oils of citrus fruit:
	3301.11 00	- - Of bergamot	3	3	3
	3301.12 00	- - Of orange	1 ***	1	1
	3301.13 00	- - Of lemon	3	3	3
	3301.14 00	- - Of lime	3	3	3
	3301.19 00	- - Other	3	3	3
		- Essential oils other than those of citrus fruit:
	3301.21 00	- - Of geranium	3	3	3
	3301.22 00	- - Of jasmin	3	3	3
	3301.23 00	- - Of lavender or of lavandin	3	3	3
	3301.24 00	- - Of peppermint (Mentha piperita)	1 ***	1	1
	3301.25 00	- - Of other mints	3	3	3
	3301.26 00	- - Of vetiver	3	3	3
	3301.29 00	- - Other	3	3	3
	3301.30 00	- Resinoids	3	3	3
	3301.90 00	- Other	3	3	3
33.02		Mixtures of odoriferous substances and mixtures (including
		alcoholic solutions) with a basis of one or more of these
		substances, of a kind used as raw materials in industry;
		other preparations based on odoriferous substances, of a
		kind used for the manufacture of beverages.
	3302.10 00	- Of a kind used in the food or drink industries	1 ***	1	1
	3302.90 00	- Other	1 ***	1	1
33.03	3303.00 00	Perfumes and toilets waters.	5	5	5
33.04		Beauty or make-up preparations and preparations for the
		care of the skin (other than medicaments), including
		sunscreen or sun tan preparations; manicure or pedicure
		preparations.
	3304.10 00	- Lip make-up preparations	5	5	5
	3304.20 00	- Eye make-up preparations	5	5	5
	3304.30 00	- Manicure or pedicure preparations	5	5	5
		- Other:
	3304.91 00	- - Powders, whether or not compressed	5	5	5
	3304.99 00	- - Other	5	5	5
33.05		Preparations for use on the hair.
	3305.10 00	- Shampoos	10	7	5
	3305.20 00	- Preparations for permanent waving or straightening	7	5	5
	3305.30 00	- Hair lacquers	7	5	5
	3305.90 00	- Other	10	7	5
33.06		Preparations for oral or dental hygiene, including denture
		fixative pastes and powders; yarn used to clean between
		the teeth (dental floss), in individual retail packages.
	3306.10	- Dentifrices:
	3306.10 10	- - - Prophylactic paste and powder for dental use	3	3	3
	3306.10 90	- - - Other	5	5	5
	3306.20 00	- Yarn used to clean between the teeth (dental floss)	3	3	3
	3306.90 00	- Other	5	5	5
33.07		Pre-shave, shaving or after-shave preparations, personal
		deodorants, bath preparations, depilatories and other
		perfumery, cosmetic or toilet preparations, not elsewhere
		specified or included; prepared room deodorisers, whether
		or not perfumed or having disinfectant properties.
	3307.10 00	- Pre-shave, shaving or after-shave preparations	5	5	5
	3307.20 00	- Personal deodorants and antiperspirants	5	5	5
	3307.30 00	- Perfumed bath salts and other bath preparations	5	5	5
		- Preparations for perfuming or deodorising rooms, including
		odoriferous preparations used during religious rites:
	3307.41 00	- - "Agarbatti" and other odoriferous preparations which
		operate by burning	5	5	5
	3307.49 00	- - Other	5	5	5
	3307.90 00	- Other	3	3	3

 

CHAPTER 34

Soap, Organic Surface-Active Agents, Washing Preparations, Lubricating Preparations,

Notes.

1. This Chapter does not cover:

(a) Edible mixtures or preparations of animal or vegetable fats or oils of a kind used as mould release preparations (heading No. 15.17);

(b) Separate chemically defined compounds; or

(c) Shampoos, dentifrices, shaving creams and foams, or bath preparations, containing soap or other organic surface-active agents (heading No. 33.05, 33.06 or 33.07).

2. For the purposes of heading No. 34.01, the expression "soap" applies only to soap soluble in water. Soap and the other products of 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. For the purposes of heading No. 34.02, "organic surface-active agents" are products which when mixed with water at a concentration of 0.5% at 20°C and left to stand for one hour at the same temperature:

(a) give a transparent or translucent liquid or stable emulsion without separation of insoluble matter; and

(b) reduce the surface tension of water to 4.5 x 102 N/m (45 dyne/cm) or less.

4. In heading No. 34.03 the expression "petroleum oils and oils obtained from bituminous minerals" applies to the products defined in Note 2 to Chapter 27.

5. In heading No. 34.04, subject to the exclusions provided below, the expression "artificial waxes and prepared waxes" applies only to:

(A) Chemically produced organic products of a waxy character, whether or not water-soluble;

(B) Products obtained by mixing different waxes;

(C) Products of a waxy character with a basis of one or more waxes and containing fats, resins, mineral substances or other materials.

The heading does not apply to:

(a) Products of heading No. 15.16, 34.02 or 38.23, even if having a waxy character;

(b) Unmixed animal waxes or unmixed vegetable waxes, whether or not refined or coloured, of heading No. 15.21;

(c) Mineral waxes or similar products of heading No. 27.12, whether or not intermixed or merely coloured; or

(d) Waxes mixed with, dispersed in or dissolved in a liquid medium (headings Nos. 34.05, 38.09, etc.).

HDG.	H.S.	DESCRIPTION	RATE OF DUTY (%)
NO.	CODE		2002	2003	2004
34.01		Soap; organic surface-active products and preparations
		for use as soap, in the form of bars, cakes, moulded
		pieces or shapes, whether or not containing soap; paper,
		wadding, felt and nonwovens, impregnated, coated or
		covered with soap or detergent.
		- Soap and organic surface-active products and preparations,
		in the form of bars, cakes, moulded pieces or shapes,
		and paper, wadding, felt and nonwovens, impregnated,
		coated or covered with soap or detergent:
	3401.11 00	- - For toilet use (including medicated products)	10	7	5
	3401.19 00	- - Other	10	7	5
	3401.20	- Soap in other forms:
	3401.20 10	- - - Soap for flotation deinking of recycled paper	3	3	3
	3401.20 90	- - - Other	10	7	5
34.02		Organic surface-active agents (other than soap);
		surface-active preparations, washing preparations
		(including auxiliary washing preparations) and
		cleaning preparations, whether or not containing soap,
		other than those of heading No. 34.01.
		- Organic surface-active agents, whether or not put up
		for retail sale:
	3402.11	- - Anionic:
	3402.11 10	- - - Sulphated fatty alcohols	7	5	5
	3402.11 20	- - - Sulphonated alkylbenzene	5 **	5	5
	3402.11 90	- - - Other	3	3	3
	3402.12 00	- - Cationic	1 ***	1	1
	3402.13 00	- - Non-ionic	3	3	3
	3402.19 00	- - Other	3	3	3
	3402.20 00	- Preparations put up for retail sale	10	7	5
	3402.90 00	- Other	5	5	5
34.03		Lubricating preparations (including cutting-oil
		preparations, bolt or nut release preparations,
		anti-rust or anti-corrosion preparations and mould
		release preparations, based on lubricants) and
		preparations of a kind used for the oil or grease
		treatment of textile materials, leather, furskins or
		other materials, but excluding preparations containing,
		as basic constituents, 70% or more by weight of
		petroleum oils or of oils obtained from bituminous
		minerals.
		- Containing petroleum oils or oils obtained from bituminous
		minerals:
	3403.11 00	- - Preparations for the treatment of textile materials, leather,
		furskins or other materials	3	3	3
	3403.19 00	- - Other	3	3	3
		- Other:
	3403.91 00	- - Preparations for the treatment of textile materials,
		leather, furskins or other materials	3	3	3
	3403.99 00	- - Other	3	3	3
34.04		Artificial waxes and prepared waxes.
	3404.10 00	- Of chemically modified lignite	3	3	3
	3404.20 00	- Of polyethylene glycol	3	3	3
	3404.90 00	- Other 3	1 ***	1	1
34.05		Polishes and creams, for footwear, furniture, floors,
		coachwork, glass or metal, scouring pastes and powders
		and similar preparations (whether or not in the form of
		paper, wadding, felt, nonwovens, cellular plastics or
		cellular rubber, impregnated, coated or covered with
		such preparations), excluding waxes of heading No. 34.04.
	3405.10 00	- Polishes, creams and similar preparations for footwear
		or leather	7	5	5
	3405.20 00	- Polishes, creams and similar preparations for the
		maintenance of wooden furniture, floors or other
		woodwork	10	7	5
	3405.30 00	- Polishes and similar preparations for coachwork, other
		than metal polishes	3	3	3
	3405.40 00	- Scouring pastes and powders and other scouring
		preparations	10	7	5
	3405.90 00	- Other 3	7	5	5
34.06	3406.00 00	Candles, tapers and the like.	10	7	5
34.07	3407.00 00	Modelling pastes, including those put up for children's
		amusement; preparations known as "dental wax" or as
		dental impression compounds, put up in sets, in packings
		for retail sale or in plates, horseshoe shapes, sticks or
		similar forms; other preparations for use in dentistry, with
		a basis of plaster (of calcined gypsum or calcium sulphate).	3	3	3

 

CHAPTER 35

Albuminoidal Substances; Modified Starches; Glues, Enzymes

Notes.

1. This Chapter does not cover:

(a) Yeasts (heading No. 21.02);

(b) Blood fractions (other than blood albumin not prepared for therapeutic or prophylactic uses), medicaments or other products of Chapter 30; ECDaAc

(c) Enzymatic preparations for pre-tanning (heading No. 32.02);

(d) Enzymatic soaking or washing preparations or other products of Chapter 34;

(e) Hardened proteins (heading No. 39.13); or

(f) Gelatin products of the printing industry (Chapter 49).

2. For the purpose of heading No. 35.05, the term "dextrins" means starch degradation products with a reducing sugar content, expressed as dextrose on the dry substance, not exceeding 10%.

Such products with a reducing sugar content exceeding 10% fall in heading No. 17.02.

HDG.	H.S.	DESCRIPTION	RATE OF DUTY (%)
NO.	CODE		2002	2003	2004
35.01		Casein, caseinates and other casein derivatives;
		casein glues.
	3501.10 00	- Casein	1 ***	1	1
	3501.90 00	- Other	3	3	3
35.02		Albumins (including concentrates of two or more whey
		proteins, containing by weight more than 80% whey
		proteins, calculated on the dry matter), albuminates and
		other albumin derivatives.
		- Egg albumin:
	3502.11 00	- - Dried	3	3	3
	3502.19 00	- - Other	3	3	3
	3502.20 00	- Milk albumin, including concentrates of two or more
		whey proteins	3	3	3
	3502.90 00	- Other	3	3	3
35.03	3503.00 00	Gelatin (including gelatin in rectangular (including square)
		sheets, whether or not surface-worked or coloured) and
		gelatin derivatives; isinglass; other glues of animal origin,
		excluding casein glues of heading No. 35.01.	3	3	3
35.04	3504.00 00	Peptones and their derivatives; other protein substances
		and their derivatives, not elsewhere specified or included;
		hide powder, whether or not chromed.	1 ***	1	1
35.05		Dextrins and other modified starches (for  example,
		pregelatinised or esterified starches); glues based on
		starches, or on dextrins or other modified starches.
	3505.10 00	- Dextrins and other modified starches	3	3	3
	3505.20 00	- Glues	5	5	5
35.06		Prepared glues and other prepared adhesives, not elsewhere
		specified or included; products suitable for use as glues or
		adhesives, put up for retail sale as glues or adhesives, not
		exceeding a net weight of 1 kg.
	3506.10 00	- Products suitable for use as glues or adhesives, put up for
		retail sale as glues or adhesives, not exceeding a net weight
		of 1 kg	5	5	5
		- Other:
	3506.91 00	- - Adhesives based on rubber or plastics (including
		artificial resins)	5	5	5
	3506.99 00	- - Other	5	5	5
35.07		Enzymes; prepared enzymes not elsewhere specified or
		included.
	3507.10 00	- Rennet and concentrates thereof	3	3	3
	3507.90 00	- Other	3	3	3

 

CHAPTER 36

Explosives; Pyrotechnic Products; Matches; Pyrophoric Alloys;

Notes.

1. This Chapter does not cover separate chemically defined compounds other than those described in Note 2(a) or (b) below.

2. The expression "articles of combustible materials" in heading No. 36.06 applies only to:

(a) Metaldehyde, hexamethylenetetramine and similar substances, put up in forms (for example, tablets, sticks or similar forms) for use as fuels; fuels with a basis of alcohol, and similar prepared fuels, in solid or semi-solid form;

(b) Liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of a capacity not exceeding 300 cm3; and

(c) Resin torches, firelighters and the like.

HDG.	H.S.	DESCRIPTION	RATE OF DUTY (%)
NO.	CODE		2002	2003	2004
36.01	3601.00 00	Propellent powders.	5	5	5
36.02	3602.00 00	Prepared explosive, other than propellent powders.	7	5	5
36.03	3603.00	Safety fuses; detonating fuses; percussion or detonating
		caps; igniters; electric detonators.
	3603.00 10	- - - Semi-fuse, elemented caps, signal tube	1 ***	1	1
	3603.00 90	- - - Other	5	5	5
36.04		Fireworks, signalling flares, rain rockets, fog signals
		and other pyrotechnic articles.
	3604.10 00	- Fireworks	7	5	5
	3604.90 00	- Other	3	3	3
36.05	3605.00 00	Matches, other than pyrotechnic articles of heading
		No. 36.04.	10	7	5
36.06		Ferro-cerium and other pyrophoric alloys in all forms;
		articles of combustible materials as specified in Note 2
		to this Chapter.
	3606.10 00	- Liquid or liquefied-gas fuels in containers of a kind
		used for filling or refilling cigarette or similar lighters
		and of a capacity not exceeding 300 cm 3	5	5	5
	3606.90 00	- Other	5	5	5

 

CHAPTER 37

Photographic or Cinematographic Goods

Notes.

1. This Chapter does not cover waste or scrap.

2. In this Chapter the word "photographic" relates to the process by which visible images are formed, directly or indirectly, by the action of light or other forms of radiation on photosensitive surfaces.

HDG.	H.S.	DESCRIPTION	RATE OF DUTY (%)
NO.	CODE		2002	2003	2004
37.01		Photographic plates and film in the flat, sensitised,
		unexposed, of any material other than paper,
		paperboard or textiles; instant print film in the flat,
		sensitised, unexposed, whether or not in packs.
	3701.10 00	- For X-ray	3	3	3
	3701.20 00	- Instant print film	3	3	3
	3701.30 00	- Other plates and film, with any side exceeding 255 mm	3	3	3
		- Other:
	3701.91 00	- - For colour photography (polychrome)	3	3	3
	3701.99 00	- - Other	3	3	3
37.02		Photographic film in rolls, sensitised, unexposed, of any
		material other than paper, paperboard or textiles; instant
		print film in rolls, sensitised, unexposed.
	3702.10 00	- For X-ray	3	3	3
	3702.20 00	- Instant print film	3	3	3
		- Other film, without perforations, of a width not exceeding
		105 mm:
	3702.31 00	- - For colour photography (polychrome)	3	3	3
	3702.32 00	- - Other, with silver halide emulsion	3	3	3
	3702.39 00	- - Other	3	3	3
		- Other film, without perforations, of a width exceeding
		105 mm:
	3702.41 00	- - Of a width exceeding 610 mm and of a length exceeding
		200 m, for colour photography (polychrome)	3	3	3
	3702.42 00	- - Of a width exceeding 610 mm and of a length exceeding
		200 m, other than for colour photography	3	3	3
	3702.43 00	- - Of a width exceeding 610 mm and of a length not
		exceeding 200 m	3	3	3
	3702.44 00	- - Of a width exceeding 105 mm but not exceeding 610 mm	3	3	3
		- Other film, for colour photography (polychrome):
	3702.51 00	- - Of a width not exceeding 16 mm and of a length not
		exceeding 14 m	3	3	3
	3702.52 00	- - Of a width not exceeding 16 mm and of a length
		exceeding 14 m
	3702.53 00	- - Of a width exceeding 16 mm but not exceeding 35 mm
		and of a length not exceeding 30 m, for slides	3	3	3
	3702.54 00	- - Of a width exceeding 16 mm but not exceeding 35 mm
		and of a length not exceeding 30 m, other than for slides	3	3	3
	3702.55 00	- - Of a width exceeding 16 mm but not exceeding 35 mm
		and of a length exceeding 30 m	3	3	3
	3702.56 00	- - Of a width exceeding 35 mm	3	3	3
		- Other:
	3702.91 00	- - Of a width not exceeding 16 mm and of a length not
		exceeding 14 m	3	3	3
	3702.92 00	- - Of a width not exceeding 16 mm and of a length
		exceeding 14 m	3	3	3
	3702.93 00	- - Of a width exceeding 16 mm but not exceeding 35 mm
		and of a length not exceeding 30 m	3	3	3
	3702.94 00	- - Of a width exceeding 16 mm but not exceeding 35 mm
		and of a length exceeding 30 m	3	3	3
	3702.95 00	- - Of a width exceeding 35 mm	3	3	3
37.03		Photographic paper, paperboard and textiles, sensitised,
		unexposed.
	3703.10 00	- In rolls of a width exceeding 610 mm	3	3	3
	3703.20 00	- Other, for colour photography (polychrome)	3	3	3
	3703.90 00	- Other	3	3	3
37.04	3704.00 00	Photographic plates, film, paper, paperboard and
		textiles, exposed but not developed.	3	3	3
37.05		Photographic plates and film, exposed and developed,
		other than cinematographic film.
	3705.10 00	- For offset reproduction	3	3	3
	3705.20 00	- Microfilms	3	3	3
	3705.90 00	- Other	3	3	3
37.06		Cinematographic film, exposed and developed, whether
		or not incorporating sound track or consisting only of
		sound track.
	3706.10	- Of a width of 35 mm or more:
	3706.10 10	- - - Cinematographic film, exposed and developed,
		consisting only of sound track, negative or positive	5	5	5
	3706.10 20	- - - Newsreels, travelogues, technical and scientific films	5	5	5
	3706.10 90	- - - Other	15	10	5
	3706.90	- Other:
	3706.90 10	- - - Cinematographic film, exposed and developed,
		consisting only of sound tack, negative or positive	5	5	5
	3706.90 20	- - - Newsreels, travelogues, technical and scientific films	5	5	5
	3706.90 90	- - - Other	15	10	5
37.07		Chemical preparations for photographic uses (other than
		varnishes, glues, adhesives and similar preparations);
		unmixed products for photographic uses, put up in measured
		portions or put up for retail sale in a form ready for use.
	3707.10 00	- Sensitising emulsions	3	3	3
	3707.90 00	- Other	1 ***	1	1

 

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) Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up as described in heading No. 38.08;

(3) Products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades (heading No. 38.13);

(4) Products specified in Note 2(a) or 2(c) below;

(b) Mixtures of chemicals with foodstuffs or other substances with nutritive value, of a kind used in the preparation of human foodstuffs (generally heading No. 21.06);

(c) Medicaments (heading No. 30.03 or 30.04); or

(d) Spent catalysts of a kind used for the extraction of base metals or for the manufacture of chemical compounds of base metals (heading No. 26.20), spent catalysts of a kind used principally for the recovery of precious metal (heading No. 71.12) or catalysts consisting of metals or metal alloys in the form of, for example, finely divided powder or woven gauze (Section XIV or XV).

2. Heading No. 38.24 includes the following goods which are not to be classified in any other heading of the Nomenclature:

(a) Cultured crystals (other than optical elements) weighing not less than 2.5 g each, of magnesium oxide or of the halides of the alkali or alkaline-earth metals;

(b) Fusel oil; Dippel's oil;

(c) Ink removers put up in packings for retail sale;

(d) Stencil correctors and other correcting fluids put up in packings for retail sale; and

(e) Ceramic firing testers, fusible (for example, Seger cones).

HDG.	H.S.	DESCRIPTION	RATE OF DUTY (%)
NO.	CODE		2002	2003	2004
38.01		Artificial graphite; colloidal or semi-colloidal graphite;
		preparations based on graphite or other carbon in the
		form of pastes, blocks, plates or other semi-manufactures.
	3801.10 00	- Artificial graphite	1 ***	1	1
	3801.20 00	- Colloidal or semi-colloidal graphite	3	3	3
	3801.30 00	- Carbonaceous pastes for electrodes and similar pastes
		for furnace linings	1 ***	1	1
	3801.90 00	- Other	1 ***	1	1
38.02		Activated carbon; activated natural mineral products;
		animal black, including spent animal black.
	3802.10 00	- Activated carbon	5	5	5
	3802.90	- Other:
	3802.90 10	- - - Activated bauxite	3	3	3
	3802.90 90	- - - Other	5	5	5
38.03	3803.00 00	Tall oil, whether or not refined.	3	3	3
38.04	3804.00 00	Residual lyes from the manufacture of wood pulp, whether
		or not concentrated, desugared or chemically treated,
		including lignin sulphonates, but excluding tall oil of
		heading No. 38.03.	3	3	3
38.05		Gum, wood or sulphate turpentine and other terpenic oils
		produced by the distillation or other treatment of coniferous
		woods; crude dipentene; sulphite turpentine and other
		crude para-cymene; pine oil containing alpha-terpineol as
		the main constituent.
	3805.10 00	- Gum, wood or sulphate turpentine oils	1 ***	1	1
	3805.20 00	- Pine oil	3	3	3
	3805.90 00	- Other	3	3	3
38.06		Rosin and resin acids, and derivatives thereof; rosin
		spirit and rosin oils; run gums.
	3806.10 00	- Rosin and resin acids	1 ***	1	1
	3806.20 00	- Salts of rosin, of resin acids or of derivatives of rosin
		or resin acids, other than salts of rosin adducts	3	3	3
	3806.30 00	- Ester gums	3	3	3
	3806.90 00	- Other	1 ***	1	1
38.07	3807.00 00	Wood tar; wood tar oils; wood creosote; wood naphtha;
		vegetable pitch; brewers' pitch and similar preparations
		based on rosin, resin acids or on vegetable pitch.	3	3	3
38.08		Insecticides, rodenticides, fungicides, herbicides,
		anti-sprouting products and plant-growth regulators,
		disinfectants and similar products, put up in forms or
		packings for retail sale or as preparations or articles (for
		example, sulphur-treated bands, wicks and candles, and
		fly-papers).
	3808.10	- Insecticides:
	3808.10 10	- - - Mosquito coils (including pre-mixed mosquito coil
		powder)	10	7	5
	3808.10 20	- - - Intermediate preparations for the manufacture of
		agricultural insecticides 1	3	3	3
	3808.10 90	- - - Other 1	3	3	3
	3808.20 00	- Fungicides 1	3	3	3
	3808.30 00	- Herbicides, anti-sprouting products and plant-growth
		regulators 1	3	3	3
	3808.40 00	- Disinfectants 1	3	3	3
	3808.90 00	- Other 1	3	3	3
38.09		Finishing agents, dye carriers to accelerate the dyeing or
		fixing of dyestuffs and other products and preparations
		(for example, dressings and mordants), of a kind used in the
		textile, paper, leather or like industries, not elsewhere
		specified or included.
	3809.10 00	- With a basis of amylaceous substances	3	3	3
		- Other:
	3809.91 00	- - Of a kind used in the textile or like industries	3	3	3
	3809.92 00	- - Of a kind used in the paper or like industries	3	3	3
	3809.93 00	- - Of a kind used in the leather or like industries	3	3	3
38.10		Pickling preparations for metal surfaces; fluxes and other
		auxiliary preparations for soldering, brazing or welding;
		soldering, brazing or welding powders and pastes consisting
		of metal and other materials; preparations of a kind used as
		cores or coatings for welding electrodes or rods.
	3810.10 00	- Pickling preparations for metal surfaces; soldering, brazing
		or welding powders and pastes consisting of metal and other
		materials 3	1 ***	1	1
	3810.90 00	- Other	1 ***	1	1
38.11		Anti-knock preparations, oxidation inhibitors, gum
		inhibitors, viscosity improvers, anti-corrosive preparations
		and other prepared additives, for mineral oils (including
		gasoline) or for other liquids used for the same purposes as
		mineral oils.
		- Anti-knock preparations:
	3811.11 00	- - Based on lead compounds	3	3	3
	3811.19 00	- - Other	3	3	3
		- Additives for lubricating oils:
	3811.21 00	- - Containing petroleum oils or oils obtained from
		bituminous minerals	3	3	3
	3811.29 00	- - Other	3	3	3
	3811.90 00	- Other	3	3	3
38.12		Prepared rubber accelerators; compound plasticisers for
		rubber or plastics, not elsewhere specified or included;
		anti-oxidising preparations and other compound stabilisers
		for rubber or plastics.
	3812.10 00	- Prepared rubber accelerators	1 ***	1	1
	3812.20 00	- Compound plasticisers for rubber or plastics	1 ***	1	1
	3812.30 00	- Anti-oxidising preparations and other compound
		stabilisers for rubber or plastics	3	3	3
38.13	3813.00 00	Preparations and charges for fire-extinguishers; charged
		fire-extinguishing grenades.	5	5	5
38.14	3814.00 00	Organic composite solvents and thinners, not elsewhere
		specified or included; prepared paint or varnish removers.	5	5	5
38.15		Reaction initiators, reaction accelerators and catalytic
		preparations, not elsewhere specified or included.
		- Supported catalysts:
	3815.11 00	- - With nickel or nickel compounds as the active substance	3	3	3
	3815.12 00	- - With precious metal or precious metal compounds as the
		active substance	3	3	3
	3815.19 00	- - Other	1 ***	1	1
	3815.90 00	- Other	1 ***	1	1
38.16	3816.00	Refractory cements, mortars, concretes and similar
		compositions, other than products of heading No. 38.01.
	3816.00 10	- - - Refractory cements	1 **	1	1
	3816.00 90	- - - Other	3 **	3	3
38.17		Mixed alkylbenzenes and mixed alkylnaphthalenes, other
		than those of heading No. 27.07 or 29.02.
	3817.10 00	- Mixed alkylbenzenes	3	3	3
	3817.20 00	- Mixed alkylnaphthalenes	3	3	3
38.18	3818.00 00	Chemical elements doped for use in electronics, in the form
		of discs, wafers, or similar forms; chemical compounds
		doped for use in electronics.	3	3	3
38.19	3819.00 00	Hydraulic brake fluids and other prepared liquids for
		hydraulic transmission, not containing or containing less
		than 70% by weight of petroleum oils or oils obtained from
		bituminous minerals.	3	3	3
38.20	3820.00 00	Anti-freezing preparations and prepared de-icing fluids.	3	3	3
38.21	3821.00 00	Prepared culture media for development of micro-organisms.	3	3	3
38.22	3822.00 00	Diagnostic or laboratory reagents on a backing and prepared
		diagnostic or laboratory reagents whether or not on a
		backing, other than those of heading No. 30.02 or 30.06.	1 ***	1	1
38.23		Industrial monocarboxylic fatty acids; acid oils from
		refining; industrial fatty alcohols.
		- Industrial monocarboxylic fatty acids; acid oils from refining:
	3823.11 00	- - Stearic acid	3	3	3
	3823.12 00	- - Oleic acid	3	3	3
	3823.13 00	- - Tall oil fatty acids	3	3	3
	3823.19 00	- - Other	5	5	5
	3823.70 00	- Industrial fatty alcohols	7	5	5
38.24		Prepared binders for foundry moulds or cores; chemical
		products and preparations of the chemical or allied
		industries (including those consisting of mixtures of natural
		products), not elsewhere specified or included; residual
		products of the chemical or allied industries, not elsewhere
		specified or included.
	3824.10 00	- Prepared binders for foundry moulds or cores	1 ***	1	1
	3824.20 00	- Naphthenic acids, their water-insoluble salts and their
		esters	1 ***	1	1
	3824.30 00	- Non-agglomerated metal carbides mixed together or
		with metallic binders	1 ***	1	1
	3824.40 00	- Prepared additives for cements, mortars or concretes	1 **	1	1
	3824.50 00	- Non-refractory mortars and concretes	3	3	3
	3824.60 00	- Sorbitol other than that of subheading No. 2905.44	3	3	3
		- Mixtures containing perhalogenated derivatives of acyclic
		hydrocarbons containing two or more different halogens:
	3824.71 00	- - Containing acyclic hydrocarbons perhalogenated only
		with fluorine and chlorine	3	3	3
	3824.79 00	- - Other	3	3	3
	3824.90 00	- Other 1 3	3	3	3

 

SECTION VII

Plastics and Articles Thereof; Rubber and Articles Thereof

Notes.

1. Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this Section and are intended to be mixed together to obtain a product of Section VI or VII, are to be classified in the heading appropriate to that product, provided that the constituents are:

(a) having regard to the manner in which they are put up, clearly identifiable as being intended to be used together without first being repacked;

(b) presented together; and

(c) identifiable, whether by their nature or by the relative proportions in which they are present, as being complementary one to another.

2. Except for the goods of heading No. 39.18 or 39.19, plastics, rubber, and articles thereof, printed with motifs, characters or pictorial representations, which are not merely incidental to the primary use of the goods, fall in Chapter 49.

CHAPTER 39

Plastics and Articles Thereof

Notes.

1. Throughout the Nomenclature the expression "plastics" means those materials of headings Nos. 39.01 to 39.14 which are or have been capable, either at the moment of polymerisation or at some subsequent stage, of being formed under external influence (usually heat and pressure, if necessary with a solvent or plasticiser) by moulding, casting, extruding, rolling or other process into shapes which are retained on the removal of the external influence. DISEaC

Throughout the Nomenclature any reference to "plastics" also includes vulcanised fibre. The expression, however, does not apply to materials regarded as textile materials of Section XI.

2. This Chapter does not cover:

(a) Waxes of heading No. 27.12 or 34.04;

(b) Separate chemically defined organic compounds (Chapter 29);

(c) Heparin or its salts (heading No. 30.01);

(d) Solutions (other than collodions) consisting of any of the products specified in headings Nos. 39.01 to 39.13 in volatile organic solvents when the weight of the solvent exceeds 50% of the weight of the solution (heading No. 32.08); stamping foils of heading No. 32.12;

(e) Organic surface-active agents or preparations of heading No. 34.02;

(f) Run gums or ester gums (heading No. 38.06);

(g) Diagnostic or laboratory reagents on a backing of plastics (heading No. 38.22);

(h) Synthetic rubber, as defined for the purposes of Chapter 40, or articles thereof;

(ij) Saddlery or harness (heading No. 42.01) or trunks, suitcases, handbags or other containers of heading No. 42.02;

(k) Plaits, wickerwork or other articles of Chapter 46;

(l) Wall coverings of heading No. 48.14;

(m) Goods of Section XI (textiles and textile articles);

(n) Articles of Section XII (for example, footwear, headgear, umbrellas, sun umbrellas, walking-sticks, whips, riding-crops or parts thereof);

(o) Imitation jewellery of heading No. 71.17;

(p) Articles of Section XVI (machines and mechanical or electrical appliances);

(q) Parts of aircraft or vehicles of Section XVII;

(r) Articles of Chapter 90 (for example, optical elements, spectacle frames, drawing instruments);

(s) Articles of Chapter 91 (for example, clock or watch cases);

(t) Articles of Chapter 92 (for example, musical instruments or parts thereof);

(u) Articles of Chapter 94 (for example, furniture, lamps and lighting fittings, illuminated signs, prefabricated buildings);

(v) Articles of Chapter 95 (for example, toys, games, sports requisites); or

(w) Articles of Chapter 96 (for example, brushes, buttons, slide fasteners, combs, mouthpieces or stems for smoking pipes, cigarette-holders or the like, parts of vacuum flasks or the like, pens, propelling pencils).

3. Headings Nos. 39.01 to 39.11 apply only to goods of a kind produced by chemical synthesis, falling in the following categories:

(a) Liquid synthetic polyolefins of which less than 60% by volume distills at 300ºC, after conversion to 1,013 millibars when a reduced-pressure distillation method is used (headings Nos. 39.01 and 39.02);

(b) Resins, not highly polymerised, of the coumarone-indene type (heading No. 39.11);

(c) Other synthetic polymers with an average of at least 5 monomer units;

(d) Silicones (heading No. 39.10);

(e) Resols (heading No. 39.09) and other prepolymers.

4. The expression "copolymers" covers all polymers in which no single monomer unit contributes 95% or more by weight to the total polymer content.

For the purposes of this Chapter, except where the context otherwise requires, copolymers (including co-polycondensates, co-polyaddition products, block copolymers and graft copolymers) and polymer blends are to be classified in the heading covering polymers of that comonomer unit which predominates by weight over every other single comonomer unit. For the purposes of this Note, constituent comonomer units of polymers falling in the same heading shall be taken together.

If no single comonomer unit predominates, copolymers or polymer blends, as the case may be, are to be classified in the heading which occurs last in numerical order among those which equally merit consideration.

5. Chemically modified polymers, that is those in which only appendages to the main polymer chain have been changed by chemical reaction, are to be classified in the heading appropriate to the unmodified polymer. This provision does not apply to graft copolymers.

6. In headings Nos. 39.01 to 39.14, the expression "primary forms" applies only to the following forms:

(a) Liquids and pastes, including dispersions (emulsions and suspensions) and solutions.

(b) Blocks of irregular shape, lumps, powders (including moulding powders), granules, flakes and similar bulk forms.

7. Heading No. 39.15 does not apply to waste, parings and scrap of a single thermoplastic material, transformed into primary forms (headings Nos. 39.01 to 39.14).

8. For the purposes of heading No. 39.17, the expression "tubes, pipes and hoses" means hollow products, whether semi-manufactures or finished products, of a kind generally used for conveying, conducting or distributing gases or liquids (for example, ribbed garden hose, perforated tubes). This expression also includes sausage casings and other lay-flat tubing. However, except for the last-mentioned, those having an internal cross-section other than round, oval, rectangular (in which the length does not exceed 1.5 times the width) or in the shape of a regular polygon are not to be regarded as tubes, pipes and hoses but as profile shapes.

9. For the purposes of heading No. 39.18, the expression "wall or ceiling coverings of plastics" applies to products in rolls, of a width not less than 45 cm, suitable for wall or ceiling decoration, consisting of plastics fixed permanently on a backing of any material other than paper, the layer of plastics (on the face side) being grained, embossed, coloured, design-printed or otherwise decorated.

10. In headings Nos. 39.20 and 39.21, the expression "plates, sheets, film, foil and strip" applies only to plates, sheets, film, foil and strip (other than those of Chapter 54) and to blocks of regular geometric shape, whether or not printed or otherwise surface-worked, uncut or cut into rectangles (including squares) but not further worked (even if when so cut they become articles ready for use.).

11. Heading No. 39.25 applies only to the following articles, not being products covered by any of the earlier headings of sub-Chapter II:

(a) Reservoirs, tanks (including septic tanks), vats and similar containers, of a capacity exceeding 300 l;

(b) Structural elements used, for example, in floors, walls or partitions, ceilings or roofs;

(c) Gutters and fittings thereof;

(d) Doors, windows and their frames and thresholds for doors;

(e) Balconies, balustrades, fencing, gates and similar barriers;

(f) Shutters, blinds (including Venetian blinds) and similar articles and parts and fittings thereof;

(g) Large-scale shelving for assembly and permanent installation, for example, in shops, workshops, warehouses;

(h) Ornamental architectural features, for example, flutings, cupolas, dovecotes; and

(ij) Fittings and mountings intended for permanent installation in or on doors, windows, staircases, walls or other parts of buildings, for example, knobs, handles, hooks, brackets, towel rails, switch-plates and other protective plates.

Subheading Note.

1. Within any one heading of this Chapter, polymers (including copolymers) and chemically modified polymers are to be classified according to the following provisions:

(a) Where there is a subheading named "Other" in the same series:

(1) The designation in a subheading of a polymer by the prefix "poly" (e.g., polyethylene and polyamide-6,6) means that the constituent monomer unit or monomer units of the named polymer taken together must contribute 95% or more by weight of the total polymer content.

(2) The copolymers named in subheadings Nos. 3901.30, 3903.20, 3903.30 and 3904.30 are to be classified in those subheadings, provided that the comonomer units of the named copolymers contribute 95% or more by weight of the total polymer content.

(3) Chemically modified polymers are to be classified in the subheading named "Other", provided that the chemically modified polymers are not more specifically covered by another subheading.

(4) Polymers not meeting (1), (2) or (3) above, are to be classified in the subheading, among the remaining subheadings in the series, covering polymers of that monomer unit which predominates by weight over every other single comonomer unit. For this purpose, constituent monomer units of polymers falling in the same subheading shall be taken together. Only the constituent comonomer units of the polymers in the series of subheadings under consideration are to be compared.

(b) Where there is no subheading named "Other" in the same series:

(1) Polymers are to be classified in the subheading covering polymers of that monomer unit which predominates by weight over every other single comonomer unit. For this purpose, constituent monomer units or polymers falling in the same subheading shall be taken together. Only the constituent comonomer units of the polymers in the series under consideration are to be compared.

(2) Chemically modified polymers are to be classified in the subheading appropriate to the unmodified polymer.

Polymer blends are to be classified in the same subheading as polymers of the same monomer units in the same proportions.

HDG.	H.S.	DESCRIPTION	RATE OF DUTY (%)
NO.	CODE		2002	2003	2004
I. — PRIMARY FORMS
39.01		Polymers of ethylene, in primary forms.
	3901.10 00	- Polyethylene having a specific gravity of less than 0.94	15	15	5
	3901.20 00	-Polyethylene having a specific gravity of 0.94 or more	15	15	5
	3901.30 00	- Ethylene-vinyl acetate copolymers	3	3	3
	3901.90 00	- Other	3	3	3
39.02		Polymers of propylene or of other olefins, in primary forms.
	3902.10 00	- Polypropylene 7	15	15	5
	3902.20 00	- Polyisobutylene	3	3	3
	3902.30 00	- Propylene copolymers	3	3	3
	3902.90 00	- Other	3	3	3
39.03		Polymers of styrene, in primary forms.
		- Polystyrene:
	3903.11 00	- - Expansible	15	15	5
	3903.19 00	- - Other	15	15	5
	3903.20 00	- Styrene-acrylonitrile (SAN) copolymers	3	3	3
	3903.30 00	- Acrylonitrile-butadiene-styrene (ABS) copolymers	3	3	3
	3903.90 00	- Other	3	3	3
39.04		Polymers of vinyl chloride or of other halogenated olefins,
		in primary forms.
	3904.10 00	- Polyvinyl chloride, not mixed with any other substances	1/ 15	1/ 15	5
		- Other polyvinyl chloride:
	3904.21 00	- - Non-plasticised	15	15	5
	3904.22 00	- - Plasticised	15	15	5
	3904.30 00	- - Vinyl chloride-vinyl acetate copolymers	3	3	3
	3904.40 00	- Other vinyl chloride copolymers	3	3	3
	3904.50 00	- Vinylidene chloride polymers	3	3	3
		- Fluoro-polymers:
	3904.61 00	- - Polytetrafluoroethylene	3	3	3
	3904.69 00	- - Other	3	3	3
	3904.90 00	- Other	3	3	3
39.05		Polymers of vinyl acetate or of other vinyl esters, in primary
		forms; other vinyl polymers in primary forms.
		- Polyvinyl acetate:
	3905.12 00	- - In aqueous dispersion	3	3	3
	3905.19 00	- - Other	3	3	3
		- Vinyl acetate copolymers:
	3905.21 00	- - In aqueous dispersion	3	3	3
	3905.29 00	- - Other	3	3	3
	3905.30 00	- Polyvinyl alcohol, whether or not containing unhydrolysed
		acetate groups	3	3	3
		- Other:
	3905.91 00	- - Copolymers	3	3	3
	3905.99 00	- - Other	3	3	3
39.06		Acrylic polymers in primary forms.
	3906.10 00	- Polymethyl methacrylate	3	3	3
	3906.90 00	- Other	5	5	5
39.07		Polyacetals, other polyethers and epoxide resins, in primary
		forms; polycarbonates, alkyd resins, polyallyl esters and
		other polyesters, in primary forms.
	3907.10 00	- Polyacetals	3	3	3
	3907.20 00	- Other polyethers	3	3	3
	3907.30	- Epoxide resins:
	3907.30 10	- - - Epoxide based powder coating	7	5	5
	3907.30 90	- - - Other	3	3	3
	3907.40 00	- Polycarbonates	3	3	3
	3907.50 00	- Alkyd resins	7	5	5
	3907.60 00	- Polyethylene terephthalate	5	5	5
		- Other polyesters:
	3907.91 00	- - Unsaturated	5	5	5
	3907.99	- - Other:
	3907.99 10	- - - Polyester based powder coating	7	5	5
	3907.99 90	- - - Other	3	3	3
39.08		Polyamides in primary forms.
	3908.10	- Polyamide-6, -11, -12, -6,6, -6,9, -6,10 or -6,12:
	3908.10 10	- - - Polyamide-6	10	7	5
	3908.10 90	- - - Other	3	3	3
	3908.90 00	- Other	5	5	5
39.09		Amino-resins, phenolic resins and polyurethanes, in
		primary forms.
	3909.10	- Urea resins; thiourea resins:
	3909.10 10	- - - Moulding compound	3	3	3
	3909.10 90	- - - Other	5	5	5
	3909.20	- Melamine resins:
	3909.20 10	- - - Moulding compound	3	3	3
	3909.20 90	- - - Other	5	5	5
	3909.30	- Other amino-resins:
	3909.30 10	- - - Moulding compound	3	3	3
	3909.30 90	- - - Other	5	5	5
	3909.40	- Phenolic resins:
	3909.40 10	- - - Moulding compound other than phenol formaldehyde	3	3	3
	3909.40 90	- - - Other	5	5	5
	3909.50 00	- Polyurethanes	3	3	3
39.10	3910.00 00	Silicones in primary forms.	1 ***	1	1
39.11		Petroleum resins, coumarone-indene resins, polyterpenes,
		polysulphides, polysulphones and other products specified
		in Note 3 to this Chapter, not elsewhere specified or
		included, in primary forms.
	3911.10 00	- Petroleum resins, coumarone, indene or coumarone-indene
		resins and polyterpenes	3	3	3
	3911.90 00	- Other	3	3	3
39.12		Cellulose and its chemical derivatives, not elsewhere
		specified or included, in primary forms.
		- Cellulose acetates:
	3912.11 00	- - Non-plasticised	3	3	3
	3912.12 00	- - Plasticised	3	3	3
	3912.20	- Cellulose nitrates (including collodions):
	3912.20 10	- - - Non-plasticised:
	3912.20 11	- - - - Water-based semi-finished nitrocellulose	3 **	3	3
	3912.20 19	- - - - Other	5 **	5	5
	3912.20 20	- - - Plasticised	3	3	3
		- Cellulose ethers:
	3912.31 00	- - Carboxymethylcellulose and its salts	3	3	3
	3912.39 00	- - Other	3	3	3
	3912.90 00	- Other	3	3	3
39.13		Natural polymers (for example, alginic acid) and modified
		natural polymers (for example, hardened proteins, chemical
		derivatives of natural rubber), not elsewhere specified or
		included, in primary forms.
	3913.10 00	- Alginic acid, its salts and esters	3	3	3
	3913.90 00	- Other	3	3	3
39.14	3914.00 00	Ion-exchangers based on polymers of headings Nos. 39.01
		to 39.13, in primary forms.	3	3	3
II. — WASTE, PARINGS AND SCRAP;
SEMI-MANUFACTURES; ARTICLES
39.15		Waste, parings and scrap, of plastics.
	3915.10 00	- Of polymers of ethylene	5	5	5
	3915.20 00	- Of polymers of styrene	5	5	5
	3915.30 00	- Of polymers of vinyl chloride	5	5	5
	3915.90 00	- Of other plastics	5	5	5
39.16		Monofilament of which any cross-sectional dimension
		exceeds 1 mm, rods, sticks and profile shapes, whether
		or not surface-worked but not otherwise worked, of plastics.
	3916.10 00	- Of polymers of ethylene	15	15	5
	3916.20 00	- Of polymers of vinyl chloride	15	15	5
	3916.90 00	- Of other plastics	15	15	5
39.17		Tubes, pipes and hoses, and fittings therefor (for example,
		joints, elbows, flanges), of plastics.
	3917.10 00	- Artificial guts (sausage casings) of hardened protein or of
		cellulosic materials	3	3	3
		- Tubes, pipes and hoses, rigid:
	3917.21 00	- - Of polymers of ethylene 2	15	15	5
	3917.22 00	- - Of polymers of propylene 2	15	15	5
	3917.23 00	- - Of polymers of vinyl chloride 2	15	15	5
	3917.29 00	- - Of other plastics 2	15	15	5
		- Other tubes, pipes and hoses:
	3917.31 00	- - Flexible tubes, pipes and hoses, having a minimum
		burst pressure of 27.6 MPa 2	15	15	5
	3917.32	- - Other, not reinforced or otherwise combined with
		other materials, without fittings:
	3917.32 10	- - - Sausage and ham casings	3	3	3
	3917.32 90	- - - Other 2	15	15	5
	3917.33 00	- - Other, not reinforced or otherwise combined with
		other materials, with fittings 2	15	15	5
	3917.39 00	- - Other 2	15	15	5
	3917.40 00	- Fittings 2	15	15	5
39.18		Floor coverings of plastics, whether or not self-adhesive,
		in rolls or in the forms of tiles; wall or ceiling coverings
		of plastics, as defined in Note 9 to this Chapter.
	3918.10 00	- Of polymers of vinyl chloride	15	15	5
	3918.90 00	- Of other plastics	15	15	5
39.19		Self-adhesive plates, sheets, film, foil, tape, strip and
		other flat shapes, of plastics, whether or not in rolls.
	3919.10 00	- In rolls of a width not exceeding 20 cm	15	15	5
	3919.90 00	- Other	15	15	5
39.20		Other plates, sheets, film, foil and strip, of plastics,
		non-cellular and not reinforced, laminated, supported
		or similarly combined with other materials.
	3920.10 00	- Of polymers of ethylene	15	15	5
	3920.20 00	- Of polymers of propylene	15	15	5
	3920.30 00	- Of polymers of styrene	15	15	5
		- Of polymers of vinyl chloride:
	3920.41 00	- - Rigid	15	15	5
	3920.42 00	- - Flexible	15	15	5
		- Of acrylic polymers:
	3920.51 00	- - Of polymethyl methacrylate	7 **	7	5
	3920.59 00	- - Other	5	5	5
		- Of polycarbonates, alkyd resins, polyallyl esters or other
		polyesters:
	3920.61 00	- - Of polycarbonates	5	5	5
	3920.62 00	- - Of polyethylene terephthalate	5	5	5
	3920.63 00	- - Of unsaturated polyesters	5	5	5
	3920.69 00	- - Of other polyesters	5	5	5
		- Of cellulose or its chemical derivatives:
	3920.71 00	- - Of regenerated cellulose	5	5	5
	3920.72 00	- - Of vulcanised fibre	5	5	5
	3920.73 00	- - Of cellulose acetate	5	5	5
	3920.79 00	- - Of other cellulose derivatives	5	5	5
		- Of other plastics:
	3920.91 00	- - Of polyvinyl butyral	1 ***	1	1
	3920.92	- - Of polyamides:
	3920.92 10	- - - Of polyamide-6	10	7	5
	3920.92 90	- - - Other	3	3	3
	3920.93 00	- - Of amino-resins	5	5	5
	3920.94 00	- - Of phenolic resins	5	5	5
	3920.99 00	- - Of other plastics	5	5	5
39.21		Other plates, sheets, film, foil and strip, of plastics.
		- Cellular:
	3921.11 00	- - Of polymers of styrene	15	15	5
	3921.12 00	- - Of polymers of vinyl chloride	15	15	5
	3921.13 00	- - Of polyurethanes	5	5	5
	3921.14 00	- - Of regenerated cellulose	5	5	5
	3921.19 00	- - Of other plastics	15	15	5
	3921.90 00	- Other	15	15	5
39.22		Baths, shower-baths, wash-basins, bidets, lavatory pans,
		seats and covers, flushing cisterns and similar sanitary
		ware, of plastics.
	3922.10 00	- Baths, shower-baths and wash basins	15	15	5
	3922.20 00	- Lavatory seats and covers	15	15	5
	3922.90 00	- Other	15	15	5
39.23		Articles for the conveyance or packing of goods, of
		plastics; stoppers, lids, caps and other closures, of
		plastics.
	3923.10 00	- Boxes, cases, crates and similar articles 2	15	15	5
		- Sacks and bags (including cones):
	3923.21	- - Of polymers of ethylene:
	3923.21 10	- - - Aseptic bags of synthetic materials with aluminum
		foil reinforcing material (excluding retort pouch)	3	3	3
	3923.21 90	- - - Other 2	15	15	5
	3923.29	- - Of other plastics:
	3923.29 10	- - - Aseptic bags of synthetic materials with aluminum
		foil reinforcing material (excluding retort pouch)	3	3	3
	3923.29 90	- - - Other 2	15	15	5
	3923.30 00	- Carboys, bottles, flasks and similar articles 2	15	15	5
	3923.40	- Spools, cops, bobbins and similar supports:
	3923.40 10	- - - Spools, cops, bobbins, cones, cores, reels and similar
		supports when imported directly by textile mills for their
		exclusive use under prior authorization by the Board of
		Investments	3	3	3
	3923.40 90	- - - Other	3	3	3
	3923.50 00	- Stoppers, lids, caps and other closures 2	15	15	5
	3923.90 00	- Other	15	15	5
39.24		Tableware, kitchenware, other household articles and
		toilet articles, of plastics.
	3924.10 00	- Tableware and kitchenware	15	15	5
	3924.90 00	- Other	15	15	5
39.25		Builders' ware of plastics, not elsewhere specified or included.
	3925.10 00	- Reservoirs, tanks, vats and similar containers, of a capacity
		exceeding 300 l 2	15	15	5
	3925.20 00	- Doors, windows and their frames and thresholds for doors	15	15	5
	3925.30 00	- Shutters, blinds (including Venetian blinds) and similar
		articles and parts thereof	15	15	5
	3925.90 00	- Other 1	15	15	5
39.26		Other articles of plastics and articles of other materials of
		headings Nos. 39.01 to 39.14.
	3926.10 00	- Office or school supplies	15	15	5
	3926.20 00	- Articles of apparel and clothing accessories (including
		gloves)	15	15	5
	3926.30 00	- Fittings for furniture, coachwork or the like	15	15	5
	3926.40 00	- Statuettes and other ornamental articles	15	15	5
	3926.90	- Other:
	3926.90 10	- - - Hygienic, medical and surgical articles	3	3	3
	3926.90 20	- - - Synthetic floats for fishing nets 1 6	3	3	3
	3296.90 30	- - - Poultry feeders 1	5	5	5
	3926.90 40	- - - Plastic cards for jewelry or small objects of personal
		adornment; plastic beads	3	3	3
	3926.90 50	- - - Plastic shoe lasts	3	3	3
	3926.90 60	- - - Plastic J hooks and bunch blocks for detonators	1 ***	1	1
	3926.90 90	- - - Other 1	15	15	5

 

CHAPTER 40

Rubber and Articles Thereof

Notes.

1. Except where the context otherwise requires, throughout the Nomenclature the expression "rubber" means the following products, whether or not vulcanised or hard: natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, synthetic rubber, factice derived from oils, and such substances reclaimed.

2. This Chapter does not cover:

(a) Goods of Section XI (textiles and textile articles);

(b) Footwear or parts thereof of Chapter 64;

(c) Headgear or parts thereof (including bathing caps) of Chapter 65;

(d) Mechanical or electrical appliances or parts thereof of Section XVI (including electrical goods of all kinds), of hard rubber;

(e) Articles of Chapter 90, 92, 94 or 96; or

(f) Articles of Chapter 95 (other than sports gloves and articles of headings Nos. 40.11 to 40.13).

3. In headings Nos. 40.01 to 40.03 and 40.05, the expression "primary forms" applies only to the following forms:

(a) Liquids and pastes (including latex, whether or not pre-vulcanised, and other dispersions and solutions);

(b) Blocks of irregular shape, lumps, bales, powders, granules, crumbs and similar bulk forms.

4. In Note 1 to this Chapter and in heading No. 40.02, the expression "synthetic rubber" applies to:

(a) Unsaturated synthetic substances which can be irreversibly transformed by vulcanisation with sulphur into non-thermoplastic substances which, at a temperature between 18ºC and 29ºC, will not break on being extended to three times their original length, within a period of five minutes, to a length not greater than one and a half times their original length. For the purposes of this test, substances necessary for the cross-linking, such as vulcanising activators or accelerators, may be added, the presence of substances as provided for by Note 5 (b) (ii) and (iii) is also permitted. However, the presence of any substances not necessary for the cross-linking, such as extenders, plasticisers and fillers, is not permitted; cHCaIE

(b) Thioplasts (TM); and

(c) Natural rubber modified by grafting or mixing with plastics, depolymerised natural rubber, mixtures of unsaturated synthetic substances with saturated synthetic high polymers provided that all the above-mentioned products comply with the requirements concerning vulcanisation, elongation and recovery in (a) above.

5. (a) Headings Nos. 40.01 and 40.02 do not apply to any rubber or mixture of rubbers which has been compounded, before or after coagulation, with:

(i) vulcanising agents, accelerators, retarders or activators (other than those added for the preparation of pre-vulcanised rubber latex);

(ii) pigments or other colouring matter, other than those added solely for the purpose of identification;

(iii) plasticisers or extenders (except mineral oil in the case of oil-extended rubber), fillers, reinforcing agents, organic solvents or any other substances, except those permitted under (b);

(b) The presence of the following substances in any rubber or mixture of rubbers shall not affect its classification in heading No. 40.01 or 40.02, as the case may be, provided that such rubber or mixture of rubbers retains its essential character as a raw material:

(i) emulsifiers or anti-tack agents;

(ii) small amounts of breakdown products of emulsifiers;

(iii) very small amounts of the following: heat-sensitive agents (generally for obtaining thermosensitive rubber latexes), cationic surface-active agents (generally for obtaining electropositive rubber latexes), antioxidants coagulants, crumbling agents, freeze-resisting agents, peptisers, preservatives, stabilisers, viscosity-control agents, or similar special-purpose additives.

6. For the purposes of heading No. 40.04, the expression "waste, parings and scrap" means rubber waste, parings and scrap from the manufacture or working of rubber and rubber goods definitely not usable as such because of cutting-up, wear or other reasons.

7. Thread wholly of vulcanised rubber, of which any cross-sectional dimension exceeds 5mm, is to be classified as strip, rods, or profile shapes, of heading No. 40.08.

8. Heading No. 40.10 includes conveyor or transmission belts or belting of textile fabric impregnated, coated, covered or laminated with rubber or made from textile yarn or cord impregnated, coated, covered or sheathed with rubber.

9. In headings Nos. 40.01, 40.02, 40.03, 40.05 and 40.08, the expressions "plates", "sheets" and "strip" apply only to plates, sheets and strip and to blocks of regular geometric shape, uncut or simply cut to rectangular (including square) shape, whether or not having the character of articles and whether or not printed or otherwise surface-worked, but not otherwise cut to shape or further worked.

In heading No. 40.08 the expression "rods" and "profile shapes" apply only to such products, whether or not cut to length or surface-worked but not otherwise worked.

HDG.	H.S.	DESCRIPTION	RATE OF DUTY (%)
NO.	CODE		2002	2003	2004
40.01		Natural rubber, balata, gutta-percha, guayule, chicle
		and similar natural gums, in primary forms or in plates,
		sheets or strip.
	4001.10 00	- Natural rubber latex, whether or not pre-vulcanised	3	3	3
		- Natural rubber in other forms:
	4001.21 00	- - Smoked sheets	3	3	3
	4001.22 00	- - Technically specified natural rubber (TSNR)	3	3	3
	4001.29 00	- - Other	3	3	3
	4001.30 00	- Balata, gutta-percha, guayule, chicle and similar natural
		gums	3	3	3
40.02		Synthetic rubber and factice derived from oils, in primary
		forms or in plates, sheets or strip; mixtures of any product
		of heading No. 40.01 with any product of this heading, in
		primary forms or in plates, sheets or strip.
		- Styrene-butadiene rubber (SBR); carboxylated styrene-
		butadiene rubber (XSBR);
	4002.11 00	- - Latex	3	3	3
	4002.19 00	- - Other	Free	Free	Free
	4002.20 00	- Butadiene rubber (BR)	Free	Free	Free
		- Isobutene-isoprene (butyl) rubber (IIR); halo-isobutene-
		isoprene rubber (CIIR or BIIR):
	4002.31 00	- - Isobutene-isoprene (butyl) rubber (IIR)	3	3	3
	4002.39 00	- - Other	3	3	3
		- Chloroprene (chlorobutadiene) rubber (CR):
	4002.41 00	- - Latex	3	3	3
	4002.49 00	- - Other	1 ***	1	1
		- Acrylonitrile-butadiene rubber (NBR):
	4002.51 00	- - Latex	3	3	3
	4002.59 00	- - Other	1 ***	1	1
	4002.60 00	- Isoprene rubber (IR)	3	3	3
	4002.70 00	- Ethylene-propylene-non-conjugated diene rubber (EPDM)	1 ***	1	1
	4002.80 00	- Mixtures of any product of heading No. 40.01 with any
		product of this heading	3	3	3
		- Other:
	4002.91 00	- - Latex	1 ***	1	1
	4002.99 00	- - Other	3	3	3
40.03	4003.00 00	Reclaimed rubber in primary forms or in plates, sheets,
		or strip.	3	3	3
40.04	4004.00 00	Waste, parings and scrap of rubber (other than hard rubber)
		and powders and granules obtained therefrom.	3	3	3
40.05		Compounded rubber, unvulcanised, in primary forms or in
		plates, sheets or strip.
	4005.10 00	- Compounded with carbon black or silica	3	3	3
	4005.20 00	- Solutions; dispersions other than those of subheading
		No. 4005.10	1 ***		1
		- Other:
	4005.91 00	- - Plates, sheets and strip	3	3	3
	4005.99 00	- - Other	3	3	3
40.06		Other forms (for example, rods, tubes and profile shapes)
		and articles (for example, discs and rings), of unvulcanised
		rubber.
	4006.10 00	- "Camel-back" strips for retreading rubber tyres	5	5	5
	4006.90 00	- Other	3	3	3
40.07	4007.00 00	Vulcanised rubber thread and cord.	5	5	5
40.08		Plates, sheets, strip, rods and profile shapes, of vulcanised
		rubber other than hard rubber.
		- Of cellular rubber:
	4008.11 00	- - Plates, sheets and strip	5	5	5
	4008.19 00	- - Other	5	5	5
		- Of non-cellular rubber:
	4008.21 00	- - Plates, sheets and strip	5	5	5
	4008.29 00	- - Other	5	5	5
40.09		Tubes, pipes and hoses, of vulcanised rubber other than
		hard rubber, with or without their fittings for (example,
		joints, elbows, flanges).
	4009.10 00	- Not reinforced or otherwise combined with other
		materials, without fittings	5	5	5
	4009.20	- Reinforced or otherwise combined only with metal,
		without fittings:
	4009.20 10	- - - Mining slurry suction and discharge hose	3	3	3
	4009.20 90	- - - Other	5	5	5
	4009.30	- Reinforced or otherwise combined only with textile
		materials, without fittings:
	4009.30 10	- - - Mining slurry suction and discharge hose	3	3	3
	4009.30 90	- - - Other	5	5	5
	4009.40 00	- Reinforced or otherwise combined with other materials,
		without fittings	5	5	5
	4009.50	- With fittings:
	4009.50 10	- - - Mining slurry suction and discharge hose	3	3	3
	4009.50 90	- - - Other	5	5	5
40.10		Conveyor or transmission belts or belting, of vulcanised
		rubber.
		- Conveyor belts or belting:
	4010.11 00	- - Reinforced only with metal 2	5	5	5
	4010.12 00	- - Reinforced only with textile materials 2	5	5	5
	4010.13 00	- - Reinforced only with plastics 2	5	5	5
	4010.19 00	- - Other 2	5	5	5
		- Transmission belts or belting:
	4010.21 00	- - Endless transmission belts of trapezoidal cross-section
		(V-belts), whether or not grooved, of a circumference
		exceeding 60 cm but not exceeding 180 cm	5	5	5
	4010.22 00	- - Endless transmission belts of trapezoidal cross-section
		(V-belts), whether or not grooved, of a circumference
		exceeding 180 cm but not exceeding 240 cm	5	5	5
	4010.23 00	- - Endless synchronous belts, of a circumference
		exceeding 60 cm but not exceeding 150 cm	5	5	5
	4010.24 00	- - Endless synchronous belts, of a circumference
		exceeding 150 cm but not exceeding 198 cm	5	5	5
	4010.29 00	- - Other	5	5	5
40.11		New pneumatic tyres, of rubber.
	4011.10 00	- Of a kind used on motor cars (including station wagons
		and racing cars)	10	7	5
	4011.20 00	- Of a kind used on buses or lorries	10	7	5
	4011.30 00	- Of a kind used on aircraft	3	3	3
	4011.40 00	- Of a kind used on motorcycles	10	7	5
	4011.50 00	- Of a kind used on bicycles	10	7	5
		- Other:
	4011.91 00	- - Having a "herring-bone" or similar tread 1	7	5	5
	4011.99 00	- - Other 1	3	3	3
40.12		Retreaded or used pneumatic tyres of rubber; solid or
		cushion tyres, interchangeable tyre treads and tyre flaps,
		of rubber.
	4012.10 00	- Retreaded tyres	10	7	5
	4012.20 00	- Used pneumatic tyres	10	7	5
	4012.90 00	- Other	10	7	5
40.13		Inner tubes, of rubber.
	4013.10 00	- Of a kind used on motor cars (including station wagons
		and racing cars), buses or lorries	3	3	3
	4013.20 00	- Of a kind used on bicycles	5	5	5
	4013.90 00	- Other	5	5	5
40.14		Hygienic or pharmaceutical articles (including teats), of
		vulcanised rubber other than hard rubber, with or without
		fittings of hard rubber.
	4014.10 00	- Sheath contraceptives	3	3	3
	4014.90	- Other:
	4014.90 10	- - - Nipples for feeding bottles	5	5	5
	4014.90 90	- - - Other	3	3	3
40.15		Articles of apparel and clothing accessories (including
		gloves), for all purposes, of vulcanised rubber other
		than hard rubber.
		- Gloves:
	4015.11 00	- - Surgical	5	5	5
	4015.19 00	- - Other	5	5	5
	4015.90 00	- Other	5	5	5
40.16		Other articles of vulcanised rubber other than hard rubber.
	4016.10 00	- Of cellular rubber	5	5	5
		- Other:
	4016.91 00	- - Floor coverings and mats	5	5	5
	4016.92 00	- - Erasers	5	5	5
	4016.93	- - Gaskets, washers and other seals:
	4016.93 10	- - - Rubber stoppers for pharmaceutical vials and rubber
		packing for electrolytic capacitors	3	3	3
	4016.93 90	- - - Other	5	5	5
	4016.94 00	- - Boat or dock fenders, whether or not inflatable 2	5	5	5
	4016.95 00	- - Other inflatable articles	5	5	5
	4016.99	- - Other:
	4016.99 10	- - - Articles of a kind used in machinery or mechanical or
		electrical appliances or for other technical uses	3	3	3
	4016.99 20	- - - Rubber electrical insulator hoods	3	3	3
	4016.99 40	- - - Rubber grommets and rubber covers for automotive
		wiring harness	3	3	3
	4016.99 50	- - - Tire mould bladder	1 ***	1	1
	4016.99 90	- - - Other 2	5	5	5
40.17	4017.00 00	Hard rubber (for example, ebonite) in all forms, including
		waste and scrap; articles of hard rubber. 2	5	5	5

 

SECTION VIII

Raw Hides and Skins, Leather, Furskins and Articles thereof; Saddlery and Harness;

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. 05.11);

(b) Birdskins or parts of birdskins, with their feathers or down, of heading No. 05.05 or 67.01; or

(c) Hides or skins, with the hair or wool on, raw, tanned or dressed (Chapter 43); the following are, however, to be classified in Chapter 41, namely, raw hides and skins with the hair or wool on, of bovine animals (including buffalo), of equine animals, of sheep or lambs (except Astrakhan, Broadtail, Caracul, Persian or similar lambs, Indian, Chinese, Mongolian or Tibetan lambs), of goats or kids (except Yemen, Mongolian or Tibetan goats and kids), of swine (including peccary), of chamois, of gazelle, of reindeer, of elk, of deer, of roebucks or of dogs.

2. Throughout the Nomenclature the expression "composition leather" means only substances of the kind referred to in heading No. 41.11.

HDG.	H.S.	DESCRIPTION	RATE OF DUTY (%)
NO.	CODE		2002	2003	2004
41.01		Raw hides and skins of bovine or equine animals
		(fresh, or salted, dried, limed, pickled or otherwise
		preserved, but not tanned, parchment-dressed or further
		prepared), whether or not dehaired or split.
	4101.10 00	- Whole hides and skins of bovine animals, of a weight
		per skin not exceeding 8 kg when simply dried, 10 kg
		when dry-salted, or 14 kg when fresh, wet-salted or
		otherwise preserved	3	3	3
		- Other hides and skins of bovine animals, fresh or
		wet-salted:
	4101.21 00	- - Whole	3	3	3
	4101.22 00	- - Butts and bends	3	3	3
	4101.29 00	- - Other	3	3	3
	4101.30 00	- Other hides and skins of bovine animals, otherwise
		preserved	3	3	3
	4101.40 00	- Hides and skins of equine animals	3	3	3
41.02		Raw skins of sheep or lambs (fresh, or salted, dried, limed,
		pickled or otherwise preserved, but not tanned, parchment-
		dressed or further pre-pared), whether or not with wool or
		in split, other than those excluded by Note 1(c) to this
		Chapter.
	4102.10 00	- With wool on	3	3	3
		- Without wool on:
	4102.21 00	- - Pickled	3	3	3
	4102.29 00	- - Other	3	3	3
41.03		Other raw hides and skins (fresh, or salted, dried, limed,
		pickled or otherwise preserved, but not tanned, parchment-
		dressed or further prepared), whether or not dehaired or
		split, other than those excluded by Note 1(b) or 1(c) to this
		Chapter.
	4103.10 00	- Of goats or kids	3	3	3
	4103.20 00	- Of reptiles	3	3	3
	4103.90 00	- Other	3	3	3
41.04		Leather of bovine or equine animals, without hair on,
		other than leather of heading No. 41.08 or 41.09.
	4104.10	- Whole bovine skin leather, of a unit surface area not
		exceeding 28 square feet (2.6 m2):
	4104.10 00	- - - Chrome-wet-blue hides and skins and crust vegetable
		(semi-tanned) hides and skins	3	3	3
	4104.10 90	- - - Other	5	5	5
		- Other bovine leather and equine leather, tanned or retanned
		but not further prepared, whether or not split:
	4104.21 00	- - Bovine leather, vegetable pre-tanned	3	3	3
	4104.22	- - Bovine leather, otherwise pre-tanned:
`	4104.22 10	- - - Chrome-wet-blue hides and skins	3	3	3
	4104.22 90	- - - Other	5	5	5
	4104.29	- - Other:
	4104.29 10	- - - Chrome-wet-blue hides and skins and crust vegetable
		(semi-tanned) hides and skins	3	3	3
	4104.29 90	- - - Other	5	5	5
		- Other bovine leather and equine leather, parchment-
		dressed or prepared after tanning:
	4104.31 00	- - Full grains and full grain splits	5	5	5
	4104.39 00	- - Other	5	5	5
41.05		Sheep or lamb skin leather, without wool on, other than
		leather of heading No. 41.08 or 41.09.
		- Tanned or retanned but not further prepared, whether or
		not split:
	4105.11 00	- - Vegetable pre-tanned	3	3	3
	4105.12	- - Otherwise pre-tanned:
	4105.12 10	- - - Chrome-wet-blue skins	3	3	3
	4105.12 90	- - - Other	5	5	5
	4105.19 00	- - Other	5	5	5
	4105.20 00	- Parchment-dressed or prepared after tanning	5	5	5
41.06		Goat or kid skin leather, without hair on, other than leather
		of heading No. 41.08 or 41.09.
		- Tanned or retanned but not further prepared, whether
		or not split:
	4106.11 00	- - Vegetable pre-tanned	3	3	3
	4106.12	- - Otherwise pre-tanned
	4106.12 10	- - - Chrome-wet-blue skins	3	3	3
	4106.12 90	- - - Other	5	5	5
	4106.19 00	- - Other	5	5	5
	4106.20 00	- Parchment-dressed or prepared after tanning	5	5	5
41.07		Leather of other animals, without hair on, other than
		leather of heading No. 41.08 or 41.09.
	4107.10	- Of swine:
	4107.10 10	- - - Chrome-wet-blue hides and skins and crust
		vegetable (semi-tanned) hides and skins	3	3	3
	4107.10 90	- - - Other	5	5	5
		- Of reptiles:
	4107.21 00	- - Vegetable pre-tanned	3	3	3
	4107.29	- - Other:
	4107.29 10	- - - Chrome-wet-blue hides and skins	3	3	3
	4107.29 90	- - - Other	5	5	5
	4107.90	- Of other animals:
	4107.90 10	- - - Chrome-wet-blue hides and skins and crust vegetable
		(semi-tanned) hides and skins	3	3	3
	4107.90 90	- - - Other	5	5	5
41.08	4108.00 00	Chamois (including combination chamois) leather.	5	5	5
41.09	4109.00 00	Patent leather and patent laminated leather; metallised
		leather.	5	5	5
41.10	4110.00 00	Parings and other waste of leather or of composition
		leather, not suitable for the manufacture of leather articles;
		leather dust, powder and flour.	5	5	5
41.11	4111.00 00	Composition leather with a basis of leather or leather fibre,
		in slabs, sheet or strip, whether or not in rolls.	5	5	5

 

CHAPTER 42

Articles of Leather; Saddlery and Harness; Travel Goods, Handbags and Similar Containers;

Notes.

1. This Chapter does not cover:

(a) Sterile surgical catgut or similar sterile suture materials (heading No. 30.06);

(b) Articles of apparel or 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) Made up articles of netting (heading No. 56.08);

(d) Articles of Chapter 64;

(e) Headgear or parts thereof of Chapter 65;

(f) Whips, riding-crops or other articles of heading No. 66.02;

(g) Cuff-links, bracelets or other imitation jewellery (heading No. 71.17);

(h) Fittings or trimmings for harness, such as stirrups, bits, horse brasses and buckles, separately presented (generally Section XV);

(ij) Strings, skins for drums or the like, or other parts of musical instruments (heading No. 92.09);

(k) Articles of Chapter 94 (for example, furniture, lamps and lighting fittings);

(l) Articles of Chapter 95 (for example, toys, games, sports requisites); or

(m) Buttons, press-fasteners, snap-fasteners, press-studs, button moulds or other parts of these articles, button blanks, of heading No. 96.06.

2. (A) In addition to the provisions of Note 1 above, heading No. 42.02 does not cover:

(a) Bags made of sheeting of plastics, whether or not printed, with handles, not designed for prolonged use (heading No. 39.23);

(b) Articles of plaiting materials (heading No. 46.02).

(B) Articles of headings Nos. 42.02 and 42.03 which have parts of precious metal or metal clad with precious metal, of natural or cultured pearls, of precious or semi-precious stones (natural, synthetic or reconstructed) remain classified in those headings even if such parts constitute more than minor fittings or minor ornamentation, provided that these parts do not give the articles their essential character. If, on the other hand, the parts give the articles their essential character, the articles are to be classified in Chapter 71.

3. For the purposes of heading No. 42.03, the expression "articles of apparel and clothing accessories" applies, inter alia, to gloves (including sports gloves), aprons and other protective clothing, braces, belts, bandoliers and wrist straps, but excluding watch straps (heading No. 91.13). HIcTDE

HDG.	H.S.	DESCRIPTION	RATE OF DUTY (%)
NO.	CODE		2002	2003	2004
42.01	4201.00 00	Saddlery and harness for any animal (including traces,
		leads, knee pads, muzzles, saddle cloths, saddle bags,
		dog coats and the like), of any material.	10	7	5
42.02		Trunks, suit-cases, vanity-cases, executive-cases,
		brief-cases, school satchels, spectacle cases, binocular
		cases, camera cases, musical instrument cases, gun cases,
		holsters and similar containers; travelling-bags, toilet
		bags, rucksacks, handbags, shopping-bags, wallets, purses,
		map-cases, cigarette-cases, tobacco-pouches, tool bags,
		sports bags, bottle-cases, jewellery boxes, powder-boxes,
		cutlery cases and similar containers, of leather or of
		composition leather, of plastic sheeting, of textile materials,
		of vulcanized fibre or of paperboard, or wholly or mainly
		covered with such materials or with paper.
		- Trunks, suit-cases, vanity-cases, executive-cases,
		brief-cases, school satchels and similar containers:
	4202.11 00	- - With outer surface of leather, of composition leather
		or of patent leather	10	7	5
	4202.12 00	- - With outer surface of plastics or of textile materials	10	7	5
	4202.19 00	- - Other	10	7	5
		- Handbags, whether or not with shoulder strap, including
		those without handle:
	4202.21 00	- - With outer surface of leather, of composition leather
		or of patent leather	10	7	5
	4202.22 00	- - With outer surface of plastic sheeting or of textile
		materials	10	7	5
	4202.29 00	- - Other	10	7	5
		- Articles of a kind normally carried in the pocket or in
		the handbag:
	4202.31 00	- - With outer surface of leather, of composition leather
		or of patent leather	10	7	5
	4202.32 00	- - With outer surface of plastic sheeting or of textile
		materials	10	7	5
	4202.39 00	- - Other	10	7	5
		- Other:
	4202.91 00	- - With outer surface of leather, of composition leather
		or of patent leather	10	7	5
	4202.92 00	- - With outer surface of plastic sheeting or of textile
		materials	10	7	5
	4202.99 00	- - Other	10	7	5
42.03		Articles of apparel and clothing accessories, of leather
		or of composition leather.
	4203.10 00	- Articles of apparel	10	7	5
		- Gloves, mittens and mitts:
	4203.21 00	- - Specially designed for use in sports	10	7	5
	4203.29 00	- - Other	10	7	5
	4203.30 00	- Belts and bandoliers	10	7	5
	4203.40 00	- Other clothing accessories	10	7	5
42.04	4204.00 00	Articles of leather or of composition leather, of a kind
		used in machinery or mechanical appliances or for other
		technical uses.	3	3	3
42.05	4205.00	Other articles of leather or of composition leather.
	4205.00 10	- - - Leather strings or cords for jewelry or for personal
		adornment	3	3	3
	4205.00 90	- - - Other	10	7	5
42.06		Articles of gut (other than silk-worm gut), of goldbeater's
		skin, of bladders or of tendons.
	4206.10 00	- Catgut	10	7	5
	4206.90 00	- Other	10	7	5

 

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, apply to hides or skins of all animals which have been tanned or dressed with the hair or wool on.

2. This Chapter does not cover:

(a) Birdskins or parts of birdskins, with their feathers or down (heading No. 05.05 or 67.01);

(b) Raw hides or skins, with the hair or wool on, of Chapter 41 (see Note 1(c) to that Chapter);

(c) Gloves consisting of leather and furskin or of leather and artificial fur (heading No. 42.03);

(d) Articles of Chapter 64;

(e) Headgear or parts thereof of Chapter 65; or

(f) Articles of Chapter 95 (for example, toys, games, sports requisites).

3. Heading No. 43.03 includes furskins and parts thereof, assembled with the addition of other materials, and furskins and parts thereof, sewn together in the form of garments or parts or accessories of garments or in the form of other articles.

4. Articles of apparel and clothing accessories (except those excluded by Note 2) lined with furskin or artificial fur or to which furskin or artificial fur is attached on the outside except as mere trimming are to be classified in heading 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 or knitting (generally, heading No. 58.01 or 60.01).

HDG.	H.S.	DESCRIPTION	RATE OF DUTY (%)
NO.	CODE		2002	2003	2004
43.01		Raw furskins (including heads, tails, paws and other
		pieces or cuttings, suitable for furriers' use), other
		than raw hides and skin of heading No. 41.01, 41.02
		or 41.03.
	4301.10 00	- Of mink, whole, with or without head, tail or paws	3	3	3
	4301.20 00	- Of rabbit or hare, whole, with or without head, tail or paws	3	3	3
	4301.30 00	- Of lamb, the following: Astrakhan, Broadtail, Caracul,
		Persian and similar lamb, Indian, Chinese, Mongolian
		or Tibetan lamb, whole, with or without head, tail or paws	3	3	3
	4301.40 00	- Of beaver, whole, with or without head, tail or paws	3	3	3
	4301.50 00	- Of musk-rat, whole, with or without head, tail or paws	3	3	3
	4301.60 00	- Of fox, whole, with or without head, tail or paws	3	3	3
	4301.70 00	- Of seal, whole, with or without head, tail or paws	3	3	3
	4301.80 00	- Other furskins, whole, with or with out head, tail or paws	3	3	3
	4301.90 00	- Heads, tails, paws and other pieces or cuttings, suitable
		for furriers' use	3	3	3
43.02		Tanned or dressed furskins (including heads, tails, paws
		and other pieces or cuttings), unassembled, or assembled
		(without the addition of other materials) other than those
		of heading No. 43.03.
		- Whole skins, with or without head, tail or paws, not
		assembled:
	4302.11 00	- - Of mink	3	3	3
	4302.12 00	- - Of rabbit or hare	3	3	3
	4302.13 00	- - Of lamb, the following: Astrakhan, Broadtail, Caracul,
		Persian and similar lamb, Indian, Chinese, Mongolian
		or Tibetan lamb	3	3	3
	4302.19 00	- - Other	3	3	3
	4302.20 00	- Heads, tails, paws and other pieces or cuttings, not
		assembled	3	3	3
	4302.30 00	- Whole skins and pieces or cuttings thereof, assembled	3	3	3
43.03		Articles of apparel, clothing accessories and other articles
		of furskin.
	4303.10 00	- Articles of apparel and clothing accessories	3	3	3
	4303.90 00	- Other	3	3	3
43.04	4304.00 00	Artificial fur and articles thereof.	3	3	3

 

SECTION IX

Wood and Articles of Wood; Wood Charcoal; Cork and Articles of Cork;

CHAPTER 44

Wood and Articles of Wood; Wood Charcoal

Notes.

1. This Chapter does not cover:

(a) Wood, in chips, in shavings, crushed, ground or powdered, of a kind used primarily in perfumery, in pharmacy, or for insecticidal, fungicidal or similar purposes (heading No. 12.11);

(b) Bamboos or other materials of a woody nature of a kind used primarily for plaiting, in the rough, whether or not split, sawn lengthwise or cut to length (heading No. 14.01);

(c) Wood, in chips, in shavings, ground or powdered, of a kind used primarily in dyeing or in tanning (heading No. 14.04);

(d) Activated charcoal (heading No. 38.02);

(e) Articles of heading No. 42.02;

(f) Goods of Chapter 46;

(g) Footwear or parts thereof of Chapter 64;

(h) Goods of Chapter 66 (for example, umbrellas and walking-sticks and parts thereof);

(ij) Goods of heading No. 68.08;

(k) Imitation jewellery of heading No. 71.17;

(l) Goods of Section XVI or Section XVII (for example, machine parts, cases, covers, cabinets for machines and apparatus and wheelwrights' wares);

(m) Goods of Section XVIII (for example, clock cases and musical instruments and parts thereof);

(n) Parts of firearms (heading No. 93.05);

(o) Articles of Chapter 94 (for example, furniture, lamps and lighting fittings, prefabricated buildings);

(p) Articles of Chapter 95 (for example, toys, games, sports requisites);

(q) Articles of Chapter 96 (for example, smoking pipes and parts thereof, buttons, pencils) excluding bodies and handles, of wood, for articles of heading No. 96.03; or

(r) Articles of Chapter 97 (for example, works of art).

2. In this Chapter, the expression "densified wood" means wood which has been subjected to chemical or physical treatment (being, in the case of layers bonded together, treatment in excess of that needed to ensure a good bond), and which has thereby acquired increased density or hardness together with improved mechanical strength or resistance to chemical or electrical agencies.

3. Headings Nos. 44.14 to 44.21 apply to articles of the respective descriptions of particle board or similar board, fibreboard, laminated wood or densified wood as they apply to such articles of wood.

4. Products of heading No. 44.10, 44.11 or 44.12 may be worked to form the shapes provided for in respect of the goods of heading No. 44.09, curved, corrugated, perforated, cut or formed to shapes other than square or rectangular or submitted to any other operation provided it does not give them the character of articles of other headings.

5. Heading No. 44.17 does not apply to tools in which the blade, working edge, working surface or other working part is formed by any of the materials specified in Note 1 to Chapter 82.

6. Subject to Note 1 above and except where the context otherwise requires, any reference to "wood" in a heading of this Chapter applies also to bamboos and other materials of a woody nature

Subheading Note

1. For the purposes of headings Nos. 4403.41 to 4403.49, 4407.23 to 4407.29, 4408.31 to 4408.39 and 4412.13 to 4412.99, the expression "tropical wood" means one of the following types of wood:

 Abura, Acajou d' Afrique, Afrormosia, Ako, Alan, Andiroba, Aningre, Avodire, Azobe, Balau, Balsa, Bosse clair, Bosse fonce, Cativo, Cedro, Dabema, Dark Red Meranti, Dibetou, Doussie, Framire, Freijo, Fromager, Fuma, Geronggang, Ilomba, Imbuia, Ipe, Iroko, Jaboty, Jelutong, Jequitiba, Jongkong, Kapur, Kempas, Keruing, Kosipo, Kotibe, Koto, Light Red Meranti, Limba, Louro, Macaranduba, Mahogany, Makore, Mensonia, Mengkulang, Meranti Bakau, Merawan, Merbau, Merpauh, Mersawa, Moabi, Niangon, Nyatoh, Obeche, Okoume, Onzabili, Orey, Ovengkol, Ozigo, Padauk, Paldao, Palissandre de Guatemala, Palissandre de Para, Palissandre de Rio, Palissandre de Rose, Pau Marfim, Pulai, Punah, Ramin, Sapelli, Saqui-saqui, Sepetir, Sipo, Sucupira, Suren, Teak, Tiama, Tola, Virola, White Lauan, White Meranti, White Seraya, Yellow Meranti.

HDG.	H.S.	DESCRIPTION	RATE OF DUTY (%)
NO.	CODE		2002	2003	2004
44.01		Fuel wood, in logs, in billets, in twigs, in faggots or
		in similar forms; wood in chips or particles; sawdust
		and wood waste and scrap, whether or not agglomerated
		in logs, briquettes, pellets or similar forms.
	4401.10 00	- Fuel wood, in logs, in billets, in twigs, in faggots or in
		similar forms	3	3	3
		- Wood in chips or particles:
	4401.21 00	- - Coniferous	3	3	3
	4401.22 00	- - Non-coniferous	3	3	3
	4401.30 00	- Sawdust and wood waste and scrap, whether or not
		agglomerated in logs, briquettes, pellets or similar forms	3	3	3
44.02	4402.00 00	Wood charcoal (including shell or nut charcoal), whether
		or not agglomerated.	3	3	3
44.03		Wood in the rough, whether or not stripped of bark or
		sapwood, or roughly squared.
	4403.10 00	- Treated with paint, stains, creosote or other preservatives	Free	Free	Free
	4403.20 00	- Other, coniferous	Free	Free	Free
		- Other, of tropical wood specified in Subheading Note 1
		to this Chapter:
	4403.41 00	- - Dark Red Meranti, Light Red Meranti and Meranti Bakau	Free	Free	Free
	4403.49 00	- - Other	Free	Free	Free
		- Other:
	4403.91 00	- - Of oak (Quercus spp.)	Free	Free	Free
	4403.92 00	- - Of beech (Fagus spp.)	Free	Free	Free
	4403.99 00	- - Other	Free	Free	Free
44.04		Hoopwood; split poles; piles, pickets and stakes of wood,
		pointed but not sawn lengthwise; wooden sticks, roughly
		trimmed but not turned, bent or otherwise worked, suitable
		for the manufacture of walking sticks, umbrellas, tool
		handles or the like; chipwood and the like.
	4404.10 00	- Coniferous	3	3	3
	4404.20 00	- Non-coniferous	3	3	3
44.05	4405.00 00	Wood wool; wood flour.	1 ***	1	1
44.06		Railway or tramway sleepers (cross-ties) of wood.
	4406.10 00	- Not impregnated	3	3	3
	4406.90 00	- Other	3	3	3
44.07		Wood sawn or chipped lengthwise, sliced or peeled,
		whether or not planed, sanded or finger-jointed, of
		a thickness exceeding 6 mm.
	4407.10 00	- Coniferous	3	3	3
		- Of tropical wood specified in Subheading Note 1 to
		this Chapter:
	4407.24 00	- - Virola, Mahogany (Swietenia spp.), Imbuia, and Balsa	7	5	5
	4407.25 00	- - Dark Red Meranti, Light Red Meranti, and Meranti Bakau	7	5	5
	4407.26 00	- - White Lauan, White Meranti, White Seraya, Yellow
		Meranti and Alan	7	5	5
	4407.29 00	- - Other	7	5	5
		- Other:
	4407.91 00	- - Of oak (Quercus spp.)	7	5	5
	4407.92 00	- - Of beech (Fagus spp.)	7	5	5
	4407.99 00	- - Other	7	5	5
44.08		Veneer sheets and sheets for plywood (whether or not
		spliced) and other wood sawn lengthwise, sliced or
		peeled, whether or not planed, sanded or finger-jointed,
		of a thickness not exceeding 6 mm.
	4408.10	- Coniferous:
	4408.10 10	- - - Cedar wood slats for pencil manufacture; radiata
		pinewood for blockboard manufacturing	3	3	3
	4408.10 90	- - - Other	7	5	5
		- Of tropical wood specified in Subheading Note 1 to
	this Chapter:
	4408.31 00	- - Dark Red Meranti, Light Red Meranti, and Meranti Bakau	7	5	5
	4408.39 00	- - Other	7	5	5
	4408.90	- Other:
	4408.90 10	- - - Jelutong wood slats for pencil manufacture	3	3	3
	4408.90 90	- - - Other	7	5	5
44.09		Wood (including strips and friezes for parquet flooring,
		not assembled), continuously shaped (tongued, grooved,
		rebated, chamfered, V-jointed, beaded, moulded, rounded
		or the like) along any of its edges or faces, whether or not
		planed, sanded or finger-jointed.
	4409.10 00	- Coniferous	5	5	5
	4409.20 00	- Non-coniferous	5	5	5
44.10		Particle board and similar board of wood or other ligneous
		materials, whether or not agglomerated with resins or other
		organic binding substances.
		- Of wood:
	4410.11 00	- - Waferboard, including oriented strand board	15	10	5
	4410.19 00	- - Other	15	10	5
	4410.90 00	- Of other ligneous materials	15	10	5
44.11		Fibreboard of wood or other ligneous materials, whether
		or not bonded with resins or other organic substances.
		- Fibreboard of a density exceeding 0.8 g/cm3:
	4411.11 00	- - Not mechanically worked or surface covered	15	10	5
	4411.19 00	- - Other	15	10	5
		- Fibreboard of a density exceeding 0.5 g/cm3 but not
		exceeding 0.8 g/cm3:
	4411.21 00	- - Not mechanically worked or surface covered	15	10	5
	4411.29 00	- - Other	15	10	5
		- Fibreboard of a density exceeding 0.35g/cm3 but not
		exceeding 0.5 g/cm3:
	4411.31 00	- - Not mechanically worked or surface covered	15	10	5
	4411.39 00	- - Other	15	10	5
		- Other:
	4411.91 00	- - Not mechanically worked or surface covered	15	10	5
	4411.99 00	- - Other	15	10	5
44.12		Plywood, veneered panels and similar laminated wood.
		- Plywood consisting solely of sheets of wood, each ply
		not exceeding 6 mm thickness:
	4412.13 00	- - With at least one outer ply of tropical wood specified
		in Subheading Note 1 to this Chapter	15	10	5
	4412.14 00	- - Other, with at least one outer ply of non-coniferous wood	15	10	5
	4412.19 00	- - Other	15	10	5
		- Other, with at least one outer ply of non-coniferous wood:
	4412.22 00	- - With at least one ply of tropical wood specified in
		Subheading Note 1 to this Chapter	15	10	5
	4412.23 00	- - Other, containing at least one layer of particle board	15	10	5
	4412.29 00	- - Other	15	10	5
		- Other:
	4412.92 00	- - With at least one ply of tropical wood specified in
		Subheading Note 1 to this Chapter	15	10	5
	4412.93 00	- - Other, containing at least one layer of particle board	15	10	5
	4412.99 00	- - Other	15	10	5
44.13	4413.00 00	Densified wood, in blocks, plates, strips or profile shapes.	3	3	3
44.14	4414.00 00	Wooden frames for paintings, photographs, mirrors or
		similar objects.	7	5	5
44.15		Packing cases, boxes, crates, drums and similar packings,
		of wood; cable-drums of wood; pallets, box pallets and
		other load boards, of wood; pallet collars of wood.
	4415.10 00	- Cases, boxes, crates, drums and similar packings;
		cable-drums	7	5	5
	4415.20 00	- Pallets, box pallets and other load boards; pallet collars	7	5	5
44.16	4416.00	Casks, barrels, vats, tubs and other coopers' products and
		parts thereof, of wood, including staves.
	4416.00 10	- - - Sawn staves, provided that at least one of the two
		principal faces is concave or convex, such curved
		surfaces being produced by sawing with a
		cylindrical saw.	3	3	3
	4416.00 90	- - - Other	5	5	5
44.17	4417.00	Tools, tool bodies, tool handles, broom or brush bodies
		and handles, of wood; boot or shoe lasts and trees, of wood.
	4417.00 10	- - - Boot or shoe lasts	3	3	3
	4417.00 90	- - - Other	7	5	5
44.18		Builders' joinery and carpentry of wood, including cellular
		wood panels, assembled parquet panels, shingles and shakes.
	4418.10 00	- Windows, French-windows and their frames	5	5	5
	4418.20 00	- Door and their frames and thresholds	5	5	5
	4418.30 00	- Parquet panels	5	5	5
	4418.40 00	- Shuttering for concrete constructional work	5	5	5
	4418.50 00	- Shingles and shakes	5	5	5
	4418.90 00	- Other	5	5	5
44.19	4419.00 00	Tableware and kitchenware, of wood.	5	5	5
44.20		Wood marquetry and inlaid wood; caskets and cases for
		jewellery or cutlery, and similar articles, of wood; statuettes
		and other ornaments, of wood; wooden articles of furniture
		not falling in Chapter 94.
	4420.10 00	- Statuettes and other ornaments, of wood	7	5	5
	4420.90 00	- Other	7	5	5
44.21		Other articles of wood.
	4421.10 00	- Clothes hangers	7	5	5
	4421.90	- Other:
	4421.90 10	- - - Spools, cops, bobbins, sewing thread reels and the like	3	3	3
	4421.90 90	- - - Other	7	5	5

 

CHAPTER 45

Cork and Articles of Cork

Note.

1. This Chapter does not cover:

(a) Footwear or parts of footwear of Chapter 64;

(b) Headgear or parts of headgear of Chapter 65; or

(c) Articles of Chapter 95 (for example, toys, games, sports requisites).

HDG.	H.S.	DESCRIPTION	RATE OF DUTY (%)
NO.	CODE		2002	2003	2004
45.01		Natural cork, raw or simply prepared; waste cork;
		crushed, granulated or ground cork.
	4501.10 00	- Natural cork, raw or simply prepared	3	3	3
	4501.90 00	- Other	3	3	3
45.02	4502.00 00	Natural cork, debacked or roughly squared, or in
		rectangular (including square) blocks, plates, sheets or
		strip (including sharp-edged blanks for corks or stoppers).	1 ***	1	1
45.03		Articles of natural cork.
	4503.10 00	- Corks and stoppers	1 ***	1	1
	4503.90 00	- Other	1 ***	1	1
45.04		Agglomerated cork (with or without a binding substance)
		and articles of agglomerated cork.
	4504.10 00	- Blocks, plates, sheets and strip; tiles of any shape;
		solid cylinders, including discs	1 ***	1	1
	4504.90 00	- Other	1 ***	1	1

 

CHAPTER 46

Manufactures of Straw, of Esparto or of Other Plaiting Materials; Basketware and Wickerwork

Notes.

1. In this Chapter the expression "plaiting materials" means materials in a state or form suitable for plaiting, interlacing or similar processes; it includes straw, osier or willow, bamboos, rushes, reeds, strips of wood, strips of other vegetable material (for example, strips of bark, narrow leaves and raffia or other strips obtained from broad leaves), unspun natural textile fibres; monofilament and strip and the like of plastics and strips of paper, but not strips of leather or composition leather or of felt or nonwovens, human hair, horsehair, textile rovings or yarns, or monofilament and strip and the like or Chapter 54. TIaCHA

2. This Chapter does not cover:

(a) Wall coverings of heading No. 48.14;

(b) Twine, cordage, ropes or cables, plaited or not (heading No. 56.07);

(c) Footwear or headgear or parts thereof of Chapter 64 or 65;

(d) Vehicles or bodies for vehicles of basketware (Chapter 87); or

(e) Articles of Chapter 94 (for example, furniture, lamps and lighting fittings).

3. For the purposes of heading No. 46.01, the expression "plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands" means plaiting materials, plaits and similar products of plaiting materials, placed side by side and bound together, in the form of sheets, whether or not the binding materials are of spun textile materials.

HDG.	H.S.	DESCRIPTION	RATE OF DUTY (%)
NO.	CODE		2002	2003	2004
46.01		Plaits and similar products of plaiting materials,
		whether or not assembled into strips; plaiting materials,
		plaits and similar products of plaiting materials, bound
		together in parallel strands or woven, in sheet form,
		whether or not being finished articles (for example, mats,
		matting, screens).
	4601.10 00	- Plaits and similar products of plaiting materials,
		whether or not assembled into strips	7	5	5
	4601.20 00	- Mats, matting and screens of vegetable materials	15	10	5
		- Other:
	4601.91 00	- - Of vegetable materials	15	10	5
	4601.99 00	- - Other	15	10	5
46.02		Basketwork, wickerwork and other articles, made directly
		to shape from plaiting materials or made up from goods
		of heading No. 46.01; articles of loofah.
	4602.10 00	- Of vegetable materials	10	7	5
	4602.90 00	- Other	10	7	5

 

SECTION X

Pulp of Wood or of Other Fibrous Cellulosic Material; Recovered (Waste and Scrap)

CHAPTER 47

Pulp of Wood or of Other Fibrous Cellulosic Material; Recovered (Waste and Scrap)

Note.

1. For the purposes of heading No. 47.02, the expression "chemical wood pulp, dissolving grades" means chemical wood pulp having by weight an insoluble fraction of 92% or more for soda or sulphate wood pulp or of 88% or more for sulphite wood pulp after one hour in a caustic soda solution containing 18% sodium hydroxide (NaOH) at 20°C, and for sulphite wood pulp an ash content that does not exceed 0.15% by weight.

HDG.	H.S.	DESCRIPTION	RATE OF DUTY (%)
NO.	CODE		2002	2003	2004
47.01	4701.00 00	Mechanical wood pulp.	3	3	3
47.02	4702.00 00	Chemical wood pulp, dissolving grades.	1 ***	1	1
47.03		Chemical wood pulp, soda or sulphate, other than
		dissolving grades.
		- Unbleached:
	4703.11 00	- - Coniferous	3	3	3
	4703.19 00	- - Non-coniferous	3	3	3
		- Semi-bleached or bleached:
	4703.21 00	- - Coniferous	3	3	3
	4703.29 00	- - Non-coniferous	3	3	3
47.04		Chemical wood pulp, sulphite, other than dissolving grades.
		- Unbleached:	3	3	3
	4704.11 00	- - Coniferous	3	3	3
	4704.19 00	- - Non-coniferous	3	3	3
		- Semi-bleached or bleached:
	4704.21 00	- - Coniferous	3	3	3
	4704.29 00	- - Non-coniferous	3	3	3
47.05	4705.00 00	Semi-chemical wood pulp.	3	3	3
47.06		Pulps of fibres derived from recovered (waste and scrap)
		paper or paperboard or of other fibrous cellulosic material.
	4706.10 00	- Cotton linters pulp	1 ***	1	1
	4706.20 00	- Pulps of fibres derived from recovered (waste and
		scrap) paper or paperboard	1 ***	1	1
		- Other:
	4706.91 00	- - Mechanical	1 ***	1	1
	4706.92 00	- - Chemical	1 ***	1	1
	4706.93 00	- - Semi-chemical	1 ***	1	1
47.07		Recovered (waste and scrap) paper or paperboard.
	4707.10 00	- Of unbleached kraft paper or paperboard or of corrugated
		paper or paperboard	3	3	3
	7407.20 00	- Of other paper or paperboard made mainly of bleached
		chemical pulp, not coloured in the mass	3	3	3
	4707.30 00	- Of paper or paperboard made mainly of mechanical pulp
		(for example, newspapers, journals and similar printed
		matter)	3	3	3
	4707.90 00	- Other, including unsorted waste and scrap	3	3	3

 

CHAPTER 48

Paper and Paperboard; Articles of Paper Pulp, of Paper or of Paperboard

Notes.

1. This Chapter does not cover:

(a) Articles of Chapter 30;

(b) Stamping foils of heading No. 32.12;

(c) Perfumed papers or papers impregnated or coated with cosmetics (Chapter 33);

(d) Paper or cellulose wadding impregnated, coated or covered with soap or detergent (heading No. 34.01), or with polishes, creams or similar preparations (heading No. 34.05);

(e) Sensitised paper or paperboard of headings Nos. 37.01 to 37.04;

(f) Paper impregnated with diagnostic or laboratory reagents (heading No. 38.22);

(g) Paper-reinforced stratified sheeting of plastics, or one layer of paper or paperboard coated or covered with a layer of plastics, the latter constituting more than half the total thickness, or articles of such materials, other than wall coverings of heading No. 48.14 (Chapter 39);

(h) Articles of heading No. 42.02 (for example, travel goods);

(ij) Articles of Chapter 46 (manufactures of plaiting material);

(k) Paper yarn or textile articles of paper yarn (Section XI);

(l) Articles of Chapter 64 or Chapter 65;

(m) Abrasive paper or paperboard (heading No. 68.05) or paper- or paperboard-backed mica (heading No. 68.14) (paper and paperboard coated with mica powder are, however, to be classified in this Chapter);

(n) Metal foil backed with paper or paperboard (Section XV);

(o) Articles of heading No. 92.09; or

(p) Articles of Chapter 95 (for example, toys, games, sports requisites) or Chapter 96 (for example, buttons).

2. Subject to the provisions of Note 6, headings Nos. 48.01 to 48.05 include paper and paperboard which have been subjected to calendering, super-calendering, glazing or similar finishing, false water-marking or surface sizing, and also paper, paperboard, cellulose wadding and webs of cellulose fibres, coloured or marbled throughout the mass by any method. Except where heading No. 48.03 otherwise requires, these headings do not apply to paper, paperboard, cellulose wadding or webs of cellulose fibres which have been otherwise processed.

3. In this Chapter the expression "newsprint" means uncoated paper of a kind used for the printing of newspapers, of which not less than 65% by weight of the total fibre content consists of wood fibres obtained by a mechanical or chemi-mechanical process, unsized or very lightly sized, having a surface roughness Parker Print Surf (1MPa) on each side exceeding 2.5 micrometers (microns), weighing not less than 40 g per square metre and not more than 65g per square metre.

4. In addition to hand-made paper and paperboard, heading No. 48.02 covers only paper and paperboard made mainly from bleached pulp or from pulp obtained by a mechanical process and satisfying any of the following criteria:

For paper or paperboard weighing not more than 150 g/m2:

(a) containing 10% or more of fibres obtained by a mechanical process, and

1. weighing not more than 80 g/m2 or

2. coloured throughout the mass; or

(b) containing more than 8% ash, and

1. weighing not more than 80 g/m2, or

2. coloured throughout the mass; or

(c) containing more than 3% ash and having a brightness of 60% or more; or

(d) containing more than 3% but not more than 8% ash, having a brightness less than 60%, and a burst index equal to or less than 2.5 kPa.m2/g; or

(e) containing 3% ash or less, having a brightness of 60% or more and a burst index equal to or less than 2.5 kPa.m2/g.

For paper or paperboard weighing more than 150 g/m2:

(a) coloured throughout the mass; or

(b) having a brightness of 60% or more, and

1. a caliper of 225 micrometres (microns) or less, or

2. a caliper more than 225 micrometres (microns) but not more than 508 micrometres (microns) and an ash content more than 3%; or

(c) having a brightness of less than 60%, a caliper of 254 micrometres (microns) or less and an ash content more than 8%.

 Heading No. 48.02 does not, however, cover filter paper or paperboard (including tea-bag paper) or felt paper or paperboard.

5. In this Chapter "kraft paper and paperboard" means paper and paperboard of which not less than 80% by weight of the total fibre content consists of fibres obtained by the chemical sulphate or soda processes.

6. Except where the terms of the headings otherwise require, paper, paperboard, cellulose wadding and webs of cellulose fibres answering to a description in two or more of the headings Nos. 48.01 to 48.11 are to be classified under that one of such headings which occurs last in numerical order in the Nomenclature.

7. (A) Headings Nos. 48.01, 48.02, 48.04 to 48.08, 48.10 and 48.11 apply only to paper, paperboard, cellulose wadding and webs of cellulose fibres:

(a) in strips or rolls of a width exceeding 15 cm; or

(b) in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state.

Except that hand-made paper and paperboard in any size or shape as made directly and having all its edges deckled remains classified, subject to the provisions of Note 6, in heading No. 48.02.

(B) Headings Nos. 48.03 and 48.09 apply only to paper, cellulose wadding and webs of cellulose fibres:

(a) in strips or rolls of a width exceeding 36 cm; or

(b) in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state.

8. For the purposes of heading No. 48.14, the expression "wallpaper and similar wall coverings" applies only to:

(a) Paper in rolls, of a width of not less than 45 cm and not more than 160 cm, suitable for wall or ceiling decoration:

(i) Grained, embossed, surface-coloured, design-printed or otherwise surface-decorated (e.g., with textile flock), whether or not coated or covered with transparent protective plastics;

(ii) With an uneven surface resulting from the incorporation of particles of wood, straw, etc.;

(iii) Coated or covered on the face side with plastics, the layer of plastics being grained, embossed, coloured, design-printed or otherwise decorated; or

(iv) Covered on the face side with plaiting material, whether or not bound together in parallel strands or woven;

(b) Borders and friezes, of paper, treated as above, whether or not in rolls, suitable for wall or ceiling decoration;

(c) Wall coverings of paper made up of several panels, in rolls or sheets, printed so as to make up a scene, design or motif when applied to a wall.

 Products on a base of paper or paperboard, suitable for use both as floor coverings and as wall coverings, are to be classified in heading No. 48.15.

9. Heading No. 48.20 does not cover loose sheets or cards, cut to size, whether or not printed, embossed or perforated.

10. Heading No. 48.23 applies, inter alia, to perforated paper or paperboard cards for Jacquard or similar machines and paper lace.

11. Except for the goods of heading No. 48.14 or 48.21, paper, paperboard, cellulose wadding and articles thereof, printed with motifs, characters or pictorial representations, which are not merely incidental to the primary use of the goods, fall in Chapter 49.

Subheading Notes.

1. For the purposes of subheadings Nos. 4804.11 and 4804.19, "kraftliner" means machine-finished or machine-glazed paper and paperboard, of which not less than 80% by weight of the total fibre content consists of wood fibres obtained by the chemical sulphate or soda processes, in rolls, weighing more than 115 g/m2 and having a minimum Mullen bursting strength as indicated in the following table or the linearly interpolated or extrapolated equivalent for any other weight. TcEaDS

Weight	Minimum Mullen bursting strength
g/m2	kPa
115	393
125	417
200	637
300	824
400	961

 

2. For the purposes of subheadings Nos. 4804.21 and 4804.29, "sack kraft paper" means machine-finished paper, of which not less than 80% by weight of the total fibre content consists of fibres obtained by the chemical sulphate or soda processes, in rolls, weighing not less than 60 g/m2 but not more than 115 g/m2 and meeting one of the following sets of specifications:

(a) Having a Mullen burst index of not less than 3.7 kPa.m2/g and a stretch factor of more than 4.5% in the cross direction and of more than 2% in the machine direction.

(b) Having minima for tear and tensile as indicated in the following table or the linearly interpolated equivalent for any other weight:

	Minimum tear		Minimum tensile
	mN		kN/m
Weight	Machine	Machine direction	Cross direction	Machine direction plus
g/m2	direction	plus		Cross direction
		cross direction
60	700	1,510	1.9	6.0
70	830	1,790	2.3	7.2
80	965	2,070	2.8	8.3
100	1,230	2,635	3.7	10.6
115	1,425	3,060	4.4	12.3

 

3. For the purposes of subheading No. 4805.10, "semi-chemical fluting paper" means paper, in rolls, of which not less than 65% by weight of the total fibre content consists of unbleached hardwood fibres obtained by a semi-chemical pulping process, and having a CMT 60 (Concora Medium Test with 60 minutes of conditioning) crush resistance exceeding 196 newtons at 50% relative humidity, at 23°C.

4. For the purposes of subheading No. 4805.30, "sulphite wrapping paper" means machine-glazed paper, of which more than 40% by weight of the total fibre content consists of wood fibres obtained by the chemical sulphite process, having an ash content not exceeding 8% and having a Mullen burst index of not less than 1.7 kPa. m2/g.

5. For the purposes of subheading No. 4810.21, "light-weight coated paper" means paper, coated on both sides, of a total weight not exceeding 72 g/m2, with a coating weight not exceeding 15 g/m2 per side, on a base of which not less than 50% by weight of the total fibre content consists of wood fibres obtained by a mechanical process.

HDG.	H.S.	DESCRIPTION	RATE OF DUTY (%)
NO.	CODE		2002	2003	2004
48.01	4801.00 00	Newsprint, in rolls or sheets. 7	7	5	5
48.02		Uncoated paper and paperboard, of a kind used
		for writing, printing or other graphic purposes,
		and punch card stock and punch tape paper, in
		rolls or sheets, other than paper of heading No. 48.01
		or 48.03; hand-made paper and paperboard.
	4802.10 00	- Hand-made paper and paperboard	7	5	5
	4802.20 00	- Paper and paperboard of a kind used as a base for
		photosensitive, heat-sensitive or electro-sensitive paper
		or paperboard	7	5	5
	4802.30	- Carbonising base paper:
	4802.30 10	- - - Weighing less than 20 g/m2	3	3	3
	4802.30 90	- - - Other	7	5	5
	4802.40 00	- Wallpaper base	7	5	5
		- Other paper and paperboard, not containing fibres
		obtained by a mechanical process or of which not
		more than 10% by weight of the total fibre content
		consists of such fibres:
	4802.51 00	- - Weighing less than 40 g/m2	7	5	5
	4802.52	- - Weighing 40 g/m2 or more but not more than 150
		g/m2:
	4802.52 10	- - - Fancy paper and paperboard including with
		watermarks, granatized felt finish, fibers or blend
		of specks and vellum antique finish weighing 40 g/m2
		or more but not more than 150 g/m2	1 **	1	1
	4802.52 90	- - - Other	7	5	5
	4802.53	- Weighing more than 150 g/m2:
	4802.53 10	- - - Fancy paper and paperboard including with
		watermarks, granatized felt finish, fibers or blend
		of specks and vellum antique finish weighing more
		than 150 g/m2	1 **	1	1
	4802.53 90	- - - Other	7	5	5
	4802.60 00	- Other paper and paperboard, of which more than 10%
		by weight of the total fibre content consists of fibres
		obtained by a mechanical process	7	5	5
48.03	4803.00 00	Toilet or facial tissue stock, towel or napkin stock and
		similar paper of a kind used for household or sanitary
		purposes, cellulose wadding and webs of cellulose fibres,
		whether or not creped, crinkled, embossed, perforated,
		surface-coloured, surface-decorated or printed, in rolls
		or sheets.	7	5	5
48.04		Uncoated kraft paper and paperboard, in rolls or sheets,
		other than that of heading No. 48.02 or 48.03.
		- Kraftliner:
	4804.11 00	- - Unbleached	7	5	5
	4804.19 00	- - Other	7	5	5
		- Sack kraft paper:
	4804.21 00	- - Unbleached	3 **	3	3
	4804.29 00	- - Other	7	5	5
		- Other kraft paper and paperboard weighing 150 g/m2
		or less:
	4804.31	- - Unbleached:
	4804.31 10	- - - Electrical grade insulating kraft paper	3	3	3
	4804.31 20	- - - Kraft paper in rolls of 209 mm width for use as
		wrapper for dynamite sticks	3	3	3
	4804.31 90	- - - Other	7	5	5
	4804.39 00	- - Other	7	5	5
		- Other kraft paper and paperboard weighing more than
		150 g/m2 but less than 225 g/m2:
	4804.41	- - Unbleached:
	4804.41 10	- - - Electrical grade insulating kraft paper	1 **	1	1
	4804.41 90	- - - Other	7	5	5
	4804.42 00	- - Bleached uniformly throughout the mass and of which
		more than 95% by weight of the total fibre content
		consists of wood fibres obtained by a chemical process	7	5	5
	4804.49 00	- - Other	7	5	5
		- Other kraft paper and paperboard weighing 225 g/m2
		or more:
	4804.51	- - Unbleached:
	4804.51 10	- - - Electrical grade insulating kraft paper; pressboard
		weighing 600 g/m2 or more	1 **	1	1
	4804.51 90	- - - Other	7	5	5
	4804.52 00	- - Bleached uniformly throughout the mass and of which
		more than 95% by weight of the total fibre content
		consists of wood fibres obtained by a chemical process	7	5	5
	4804.59 00	- - Other	7	5	5
48.05		Other uncoated paper and paperboard, in rolls or sheets,
		not further worked or processed than as specified in Note 2
		to this Chapter.
	4805.10 00	- Semi-chemical fluting paper (corrugating medium)	7	5	5
		- Multi-ply paper and paperboard:
	4805.21 00	- - Each layer bleached	7	5	5
	4805.22 00	- - With only one outer layer bleached	7	5	5
	4805.23 00	- - Having three or more layers, of which only the two
		outer layers are bleached	7	5	5
	4805.29 00	- - Other	7	5	5
	4805.30	- Sulphite wrapping paper:
	4805.30 10	- - - Coloured match wrapping paper	1 **	1	1
	4805.30 90	- - - Other	7	5	5
	4805.40 00	Filter paper and paperboard	1 **	1	1
	4805.50 00	- Felt paper and paperboard	1 ***	1	1
	4805.60	- Other paper and paperboard, weighing 150 g/m2 or less:
	4805.60 10	- - - Paper used as interleaf material for the packing of flat
		glass products, with a resin content of not more than
	0.6%	1 **	1	1
	4805.60 90	- - - Other	7	5	5
	4805.70 00	- Other paper and paperboard, weighing more than
		150 g/m2 but less than 225 g/m2	7	5	5
	4805.80 00	- Other paper and paperboard, weighing 225 g/m2 or more	7	5	5
48.06		Vegetable parchment, greaseproof papers, tracing papers
		and glassine and other glazed transparent or translucent
		papers, in rolls or sheets.
	4806.10 00	- Vegetable parchment	1 **	1	1
	4806.20 00	- Greaseproof papers	1 **	1	1
	4806.30 00	- Tracing papers	1 **	1	1
	4806.40 00	- Glassine and other glazed transparent or translucent papers	1 **	1	1
48.07		Composite paper and paperboard (made by sticking flat
		layers of paper or paperboard together with an adhesive),
		not surface-coated or impregnated, whether or not internally
		reinforced, in rolls or sheets.
	4807.10 00	- Paper and paperboard, laminated internally with bitumen,
		tar or asphalt	1 ***	1	1
	4807.90 00	- Other	1 ***	1	1
48.08		Paper and paperboard, corrugated (with or without glued
		flat surface sheets), creped, crinkled, embossed or
		perforated, in rolls or sheets, other than paper of the
		kind described in heading No. 48.03.
	4808.10 00	- Corrugated paper and paperboard, whether or not perforated	5	5	5
	4808.20 00	- Sack kraft paper, creped or crinkled, whether or not
		embossed or perforated	5	5	5
	4808.30 00	- Other kraft paper, creped or crinkled, whether or not
		embossed or perforated	5	5	5
	4808.90	- Other:
	4808.90 10	- - - Embossed paper including fancy paper used for the
		manufacture of writing, printing, lining and covering
		paper	1 ***	1	1
	4808.90 90	- - - Other	5	5	5
48.09		Carbon paper, self-copy paper and other copying or transfer
		papers (including coated or impregnated paper for duplicator
		stencils or offset plates), whether or not printed, in rolls or
		sheets.
	4809.10 00	- Carbon or similar copying papers	5	5	5
	4809.20 00	- Self-copy paper	1 **	1	1
	4809.90 00	- Other	1 **	1	1
48.10		Paper and paperboard, coated on one or both sides with
		kaolin (China clay) or other inorganic substances, with
		or without a binder, and with no other coating, whether
		or not surface-coloured, surface-decorated or printed,
		in rolls or sheets.
		- Paper and paperboard of a kind used for writing, printing
		or other graphic purposes, not containing fibres obtained
		by a mechanical process or of which not more than 10%
		by weight of the total fibre content consists of such fibres:
	4810.11 00	- - Weighing not more than 150 g/m2	1 **	1	1
	4810.12 00	- - Weighing more than 150 g/m2	1 **	1	1
		- Paper and paperboard of a kind used for writing, printing
		or other graphic purposes, of which more than 10% by
		weight of the total fibre content consists of fibres
		obtained by a mechanical process:
	4810.21 00	- - Light-weight coated paper	1 **	1	1
	4810.29 00	- - Other	1 **	1	1
		- Kraft paper and paperboard, other than that of a kind
		used for writing, printing or other graphic purposes:
	4810.31 00	- - Bleached uniformly throughout the mass and of
		which more than 95% by weight of the total fibre
		content consists of wood fibres obtained by a
		chemical process, and weighing 150 g/m2 or less	1 **	1	1
	4810.32 00	- - Bleached uniformly throughout the mass and of
		which more than 95% by weight of the total fibre
		content consists of wood fibres obtained by a
		chemical process, and weighing more than 150 g/m2	1 **	1	1
	4810.39 00	- - Other	1 **	1	1
		- Other paper and paperboard:
	4810.91	- - Multi-ply
	4810.91 10	- - - Gray back board	7	5	5
	4810.91 90	- - - Other	1 **	1	1
	4810.99 00	- - Other	1 **	1	1
48.11		Paper, paperboard, cellulose wadding and webs of
		cellulose fibres, coated, impregnated, covered,
		surface-coloured, surface-decorated or printed, in rolls
		or sheets, other than goods of the kind described in
		heading No. 48.03, 48.09 or 48.10.
	4811.10 00	- Tarred, bituminised or asphalted paper and paperboard	3	3	3
		- Gummed or adhesive paper and paperboard:
	4811.21 00	- - Self-adhesive	1 **	1	1
	4811.29 00	- - Other	1 **	1	1
		- Paper and paperboard coated, impregnated or covered
		with plastics (excluding adhesives):
	4811.31 00	- - Bleached, weighing more than 150 g/m2	3	3	3
	4811.39 00	- - Other	1 **	1	1
	4811.40 00	- Paper and paperboard, coated, impregnated or covered
		with wax, paraffin wax, stearin, oil or glycerol 2	1 ***	1	1
	4811.90 00	- Other paper, paperboard, cellulose wadding and webs
		of cellulose fibres	1 **	1	1
48.12	4812.00 00	Filter blocks, slabs and plates, of paper pulp.	3	3	3
48.13		Cigarette paper, whether or not cut to size or in the form
		of booklets or tubes.
	4813.10 00	- In the form of booklets or tubes	5	5	5
	4813.20 00	- In rolls of a width not exceeding 5 cm	5	5	5
	4813.90 00	- Other	5	5	5
48.14		Wallpaper and similar wall coverings; window
		transparencies of paper.
	4814.10 00	- "Ingrain" paper	3	3	3
	4814.20 00	- Wallpaper and similar wall coverings, consisting of
		paper coated or covered, on the face side, with a
		grained, embossed, coloured, design-printed or
		otherwise decorated layer of plastics	3	3	3
	4814.30 00	- Wallpapers and similar wall coverings, consisting of
		paper covered, on the face side, with plaiting material,
		whether or not bound together in parallel strands or woven	3	3	3
	4814.90 00	- Other	3	3	3
48.15	4815.00 00	Floor coverings on a base of paper or of paperboard,
		whether or not cut to size.	3	3	3
48.16		Carbon paper, self-copy paper and other copying or
		transfer papers (other than those of heading No. 48.09),
		duplicator stencils and offset plates, of paper, whether
		or not put up in boxes.
	4816.10 00	- Carbon or similar copying papers	5	5	5
	4816.20 00	- Self-copy Paper	1 **	1	1
	4816.30 00	- Duplicator Stencils	1 **	1	1
	4816.90 00	- Other	1 **	1	1
48.17		Envelopes, letter cards, plain post cards and
		correspondence cards, of paper or paperboard; boxes,
		pouches, wallets and writing compendiums, of paper
		or paperboard, containing an assortment of paper stationery.
	4817.10 00	- Envelopes	10	7	5
	4817.20 00	- Letter cards, plain postcards and correspondence cards	10	7	5
	4817.30 00	- Boxes, pouches, wallets and writing compendiums, of
		paper or paperboard, containing an assortment of paper
		stationery	10	7	5
48.18		Toilet paper and similar paper, cellulose wadding or webs
		of cellulose fibres, of a kind used for household or sanitary
		purposes, in rolls of a width not exceeding 36 cm, or cut
		to size or shape; handkerchiefs, cleaning tissues, towels,
		tablecloths, serviettes, napkins for babies, tampons,
		bed sheets and similar household, sanitary or hospital
		articles, articles of apparel and clothing accessories, of
		paper pulp, paper, cellulose wadding or webs of cellulose
		fibres.
	4818.10 00	- Toilet paper	10	7	5
	4818.20 00	- Handkerchiefs, cleansing or facial tissues and towels	10	7	5
	4818.30 00	- Tablecloths and serviettes	10	7	5
	4818.40 00	- Sanitary towels and tampons, napkins and napkin liners
		for babies and similar sanitary articles	7	5	5
	4818.50 00	- Articles of apparel and clothing accessories	10	7	5
	4818.90 00	- Other	10	7	5
48.19		Cartons, boxes, cases, bags and other packing containers,
		of paper, paperboard, cellulose wadding or webs of cellulose
		fibres; box files, letter trays, and similar articles, of paper or
		paperboard of a kind used in offices, shops or the like.
	4819.10 00	- Cartons, boxes and cases, corrugated paper or paperboard 2	7	5	5
	4819.20 00	- Folding cartons, boxes and cases, of non-corrugated paper
		or paperboard 2	7	5	5
	4819.30 00	- Sacks and bags, having a base of a width of 40 cm or
		more 2	7	5	5
	4819.40 00	- Other sacks and bags, including cones 2	7	5	5
	4819.50 00	- Other packing containers, including record sleeves 2	7	5	5
	4819.60 00	- Box files, letter trays, storage boxes and similar articles,
		of a kind used in offices, shops or the like	7	5	5
48.20		Registers, account books, note books, order books, receipt
		books, letter pads, memorandum pads, diaries and similar
		articles, exercise books, blotting-pads, binders (loose-leaf
		or other), folders, file covers, manifold business forms,
		interleaved carbon sets and other articles of stationery;
		of paper or paperboard; albums for samples or for collections
		and book covers, of paper or paperboard.
	4820.10 00	- Registers, account books, note books, order books, receipt
		books, letter pads, memorandum pads, diaries and similar
		articles	10	7	5
	4820.20 00	- Exercise books	10	7	5
	4820.30 00	Binders (other than book covers), folders and file covers	10	7	5
	4820.40 00	- Manifold business forms and interleaved carbon sets	10	7	5
	4820.50 00	- Albums for samples or for collections	10	7	5
	4820.90 00	- Other	10	7	5
48.21		Paper or paperboard labels of all kinds, whether or not printed.
	4821.10	- Printed:
	4821.10 10	- - - Labels that form part of packaging for jewelry or for
		small objects of personal adornment or for articles
		of personal use normally carried in the pocket, in the
		handbag or on the person	3	3	3
	4821.10 90	- - - Other	5	5	5
	4821.90	- Other:
	4821.90 10	- - - Labels that form part of packaging for jewelry or for
		small objects of personal adornment or for articles of
		personal use normally carried in the pocket, in the
		handbag or on the person	3	3	3
	4821.90 90	- - - Other	5	5	5
48.22		Bobbins, spools, cops and similar supports of paper pulp,
		paper or paperboard (whether or not perforated or hardened).
	4822.10 00	- Of a kind used for winding textile yarn	1 ***	1	1
	4822.90 00	- Other	1 ***	1	1
48.23		Other paper, paperboard, cellulose wadding and webs
		of cellulose fibres, cut to size or shape; other articles
		of paper pulp, paper, paperboard, cellulose wadding or
		webs of cellulose fibres.
		- Gummed or adhesive paper, in strips or rolls:
	4823.11	- - Self-adhesive:
	4823.11 10	- - - Gummed sterilization indicators (autoclave tapes)	3	3	3
	4823.11 90	- - - Other	10	7	5
	4823.19 00	- - Other	10	7	5
	4823.20 00	- Filter paper and paperboard	1 **	1	1
	4823.40	- Rolls, sheets and dials, printed for self-recording apparatus:
	4823.40 10	- - - Electrocardiograph, ultrasonography, spirometer,
		electro encephalograph and fetal monitoring papers	3	3	3
	4823.40 90	- - - Other	10	7	5
		- Other paper and paperboard, of a kind used for writing,
		printing or other graphic purposes:
	4823.51 00	- - Printed, embossed or perforated	10	7	5
	4823.59	- - Other:
	4823.59 10	- - - Coated paper and paperboard used for inkjet printing	1 **	1	1
	4823.59 90	- - - Other	10	7	5
	4823.60 00	- Trays, dishes, plates, cups and the like, of paper or
		paperboard	10	7	5
	4823.70 00	- Moulded or pressed articles of paper pulp	10	7	5
	4823.90	- Other:
	4823.90 10	- - - Sterilization indicator (not gummed)	3	3	3
	4823.90 20	- - - Cocooning frame (cocoon nest) for holding matured
		silkworms	3	3	3
	4823.90 30	- - - Cards, not punched, for punch card machines, whether
		or not in strips	5	5	5
	4823.90 40	- - - Display cards for jewelry or for small objects of
		personal adornment or for articles of personal use
		normally carried in the pocket, in the handbag or
		on the person	3	3	3
	4823.90 50	- - - Ensocup board, (i.e., polyethylene (PE) coated
		paperboard used for the manufacture of papercup
		bottoms), in reels of a width of less than 10 cm	1 **	1	1
	4823.90 60	- - - Paper tube set for use in the manufacture of fireworks	3	3	3
	4823.90 70	- - - Paper used as interleaf material for separating
		in-process battery plates	1 **	1	1
	4823.90 80	- - - Die-cut polyethylene (PE) coated paperboard for
		paper cup-making	1 **	1	1
	4823.90 90	- - - Other	10	7	5

 

CHAPTER 49

Printed Books, Newspapers, Pictures and Other Products of the Printing Industry;

Notes.

1. This Chapter does not cover:

(a) Photographic negatives or positives on transparent bases (Chapter 37);

(b) Maps, plans or globes, in relief, whether or not printed (heading No. 90.23);

(c) Playing cards or other goods of Chapter 95; or

(d) Original engravings, prints or lithographs (heading No. 97.02), postages or revenue stamps, stamp-postmarks, first-day covers, postal stationery or the like of heading No. 97.04, antiques of an age exceeding one hundred years or other articles of Chapter 97.

2. For the purposes of Chapter 49, the term "printed" also means reproduced by means of a duplicating machine, produced under the control of a computer, embossed, photographed, photocopied, thermocopied or typewritten.

3. Newspapers, journals and periodicals which are bound otherwise than in paper, and sets of newspapers, journals or periodicals comprising more than one number under a single cover are to be classified in heading No. 49.01, whether or not containing advertising material.

4. Heading No. 49.01 also covers:

(a) A collection of printed reproduction 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.

5. Subject to Note 3 of this Chapter, heading No. 49.01 does not cover publications which are essentially devoted to advertising (for example, brochures, pamphlets, leaflets, trade catalogues, year books published by trade associations, tourist propaganda). Such publications are to be classified in heading No. 49.11.

6. 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.

HDG.	H.S.	DESCRIPTION	RATE OF DUTY (%)
NO.	CODE		2002	2003	2004
49.01		Printed books, brochures, leaflets and similar
		printed matter, whether or not in single sheets.
	4901.10 00	- In single sheets, whether or not folded	5	5	5
		- Other:
	4901.91 00	- - Dictionaries and encyclopaedias, and serial
		installments thereof	5	5	5
	4901.99	- - Other:
	4901.99 10	- - - Educational, technical, scientific, historical and
		cultural books	3	3	3
	4901.99 90	- - - Other	5	5	5
49.02		Newspapers, journals and periodicals, whether or not
		illustrated or containing advertising material.
	4902.10 00	- Appearing at least four times a week	5	5	5
	4902.90 00	- Other	5	5	5
49.03	4903.00 00	Children's picture, drawing or colouring books.	5	5	5
49.04	4904.00 00	Music, printed or in manuscript, whether or not bound
		or illustrated.	5	5	5
49.05		Maps and hydrographic or similar charts of all kinds,
		including atlases, wall maps, topographical plans and
		globes, printed.
	4905.10 00	- Globes	5	5	5
		- Other:
	4905.91 00	- - In book form	5	5	5
	4905.99 00	- - Other	5	5	5
49.06	4906.00 00	Plans and drawings for architectural, engineering,
		industrial, commercial, topographical or similar purposes,
		being originals drawn by hand; handwritten texts;
		photographic reproductions on sensitised paper and
		carbon copies of the foregoing.	5	5	5
49.07	4907.00 00	Unused postage, revenue or similar stamps of current or
		new issue in the country to which they are destined;
		stamp-impressed paper; banknotes; cheque forms; stock,
		share or bond certificates and similar documents of title.	5	5	5
49.08		Transfer (decalcomanias).
	4908.10 00	- Transfer (decalcomanias), vitrifiable	3	3	3
	4908.90 00	- Other	3	3	3
49.09	4909.00 00	Printed or illustrated postcards; printed cards bearing
		personal greetings, messages or announcements, whether
		or not illustrated, with or without envelopes or trimmings.	10	7	5
49.10	4910.00 00	Calendars of any kind, printed, including calendar blocks.	10	7	5
49.11		Other printed matter, including printed pictures and
		photographs.
	4911.10 00	- Trade advertising material, commercial catalogues and
		the like	5	5	5
		- Other:
	4911.91 00	- - Pictures, designs and photographs	10	7	5
	4911.99	- - Other:
	4911.99 10	- - - Printed cards for jewelry or for small objects of
		personal adornment or for articles of personal use
		normally carried in the pocket, handbag or on the person	3	3	3
	4911.99 20	- - - Printed stickers for explosives	3	3	3
	4911.99 90	- - - Other	10	7	5

 

SECTION XI

Textiles and Textile Articles

Notes.

1. This Section 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 or the like (heading No. 59.11);

(c) Cotton linters or other vegetable materials of Chapter 14;

(d) Asbestos of heading No. 25.24 or articles of asbestos or other products of heading No. 68.12 or 68.13;

(e) Articles of heading No. 30.05 or 30.06 (for example, wadding, gauze, bandages and similar articles for medical, surgical, dental or veterinary purposes, sterile surgical suture materials); yarn used to clean between the teeth (dental floss), in individual retail packages, of heading No. 33.06;

(f) Sensitised textiles of headings Nos. 37.01 to 37.04;

(g) Monofilament of which any cross-sectional dimension exceeds 1 mm or strip or the like (for example, artificial straw) of an apparent width exceeding 5 mm, of plastics (Chapter 39), or plaits or fabrics or other basketware or wickerwork of such monofilament or strip (Chapter 46);

(h) Woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with plastics, or articles thereof, of Chapter 39;

(ij) Woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with rubber, or articles thereof, of Chapter 40;

(k) Hides or skins with their hair or wool on (Chapter 41 or 43) or articles of furskin, artificial fur or articles thereof, of heading No. 43.03 or 43.04;

(l) Articles of textile materials of heading No. 42.01 or 42.02;

(m) Products or articles of Chapter 48 (for example, cellulose wadding);

(n) Footwear or parts of footwear, gaiters, or leggings or similar articles of Chapter 64;

(o) Hair-nets or other headgear or parts thereof of Chapter 65;

(p) Goods of Chapter 67;

(q) Abrasive-coated textile material (heading No. 68.05) and also carbon fibres or articles of carbon fibres of heading No. 68.15;

(r) Glass fibres or articles of glass fibres, other than embroidery with glass thread on a visible ground of fabric (Chapter 70);

(s) Articles of Chapter 94 (for example, furniture, bedding, lamps and lighting fittings);

(t) Articles of Chapter 95 (for example, toys, games, sports requisites and nets);

(u) Articles of Chapter 96 (for example, brushes, travel sets for sewing, slide fasteners and typewriter ribbons); or

(v) Articles of Chapter 97.

2. (A) Goods classifiable in Chapters 50 to 55 or in heading No. 58.09 or 59.02 and of a mixture of two or more textile materials are to be classified as if consisting wholly of that one textile material which predominates by weight over any other single textile material.

When no one textile material predominates by weight, the goods are to be classified as if consisting wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration.

(B) For the purposes of the above rule:

(a) Gimped horsehair yarn (heading No. 51.10) and metallised yarn (heading No. 56.05) are to be treated as a single textile material the weight of which is to be taken as the aggregate of the weights of its components; for the classification of woven fabrics, metal thread is to be regarded as a textile material;

(b) The choice of appropriate heading shall be effected by determining first the Chapter and then the applicable heading within that Chapter, disregarding any materials not classified in that Chapter;

(c) When both Chapters 54 and 55 are involved with any other Chapter, Chapters 54 and 55 are to be treated as a single Chapter;

(d) Where a Chapter or a heading refers to goods of different textile materials, such materials are to be treated as a single textile material.

(C) The provisions of paragraphs (A) and (B) above apply also to the yarns referred to in Note 3, 4, 5 or 6 below.

3. (A) For the purposes of this Section, and subject to the exceptions in paragraph (B) below, yarns (single, multiple (folded) or cabled) of the following descriptions are to be treated as "twine, cordage, ropes and cables":

(a) Of silk or waste silk, measuring more than 20,000 decitex;

(b) Of man-made fibres (including yarn of two or more monofilaments of Chapter 54), measuring more than 10,000 decitex;

(c) Of true hemp or flax:

(i) Polished or glazed, measuring 1,429 decitex or more; or

(ii) Not polished or glazed, measuring more than 20,000 decitex;

(d) Of coir, consisting of three or more plies;

(e) Of other vegetable fibres, measuring more than 20,000 decitex; or

(f) Reinforced with metal thread.

(B) Exceptions:

(a) Yarn of wool or other animal hair and paper yarn, other than yarn reinforced with metal thread;

(b) Man-made filament tow of Chapter 55 and multifilament yarn without twist or with a twist of less than 5 turns per metre of Chapter 54;

(c) Silk worm gut of heading No. 50.06, and monofilaments of Chapter 54;

(d) Metallised yarn of heading No. 56.05; yarn reinforced with metal thread is subject to paragraph (A) (f) above; and

(e) Chenille yarn, gimped yarn and loop wale-yarn of heading No. 56.06.

4. (A) For the purposes of Chapters 50, 51, 52, 54 and 55, the expression "put up for retail sale" in relation to yarn means, subject to the exceptions in paragraph (B) below, yarn (single, multiple (folded) or cabled) put up:

(a) On cards, reels, tubes or similar supports, of a weight (including support) not exceeding:

(i) 85 g in the case of silk, waste silk or man-made filaments; or

(ii) 125 g in other cases;

(b) In balls, hanks or skeins of a weight not exceeding:

(i) 85 g in the case of man-made filament yarn of less than 3,000 decitex, silk or silk waste;

(ii) 125 g in the case of all other yarns of less than 2,000 decitex; or

(iii) 500 g in other cases;

(c) In hanks or skeins comprising several smaller hanks or skeins separated by dividing threads which render them independent one of the other, each of uniform weight not exceeding:

(i) 85 g in the case of silk, waste silk or man-made filaments; or

(ii) 125 g in other cases.

(B) Exceptions:

(a) Single yarn of any textile material, except:

(i) Single yarn of wool or fine animal hair, unbleached; and

(ii) Single yarn of wool or fine animal hair, bleached, dyed or printed, measuring more than 5,000 decitex;

(b) Multiple (folded) or cabled yarn, unbleached:

(i) Of silk or waste silk, however put up; or

(ii) Of other textile material except wool or fine animal hair, in hanks or skeins;

(c) Multiple (folded) or cabled yarn of silk or waste silk, bleached, dyed or printed, measuring 133 decitex or less; and

(d) Single, multiple (folded) or cabled yarn of any textile material:

(i) In cross-reeled hanks or skeins; or

(ii) Put up on supports or in some other manner indicating its use in the textile industry (for example, on cops, twisting mill tubes, pirns, conical bobbins or spindles, or reeled in the form of cocoons for embroidery looms).

5. For the purposes of headings Nos. 52.04, 54.01 and 55.08, the expression "sewing thread" means multiple (folded) or cabled yarn:

(a) Put up on supports (for example, reels, tubes) of a weight (including support) not exceeding 1,000 g;

(b) Dressed for use as sewing thread; and

(c) With a final "Z" twist.

6. For the purposes of this Section, the expression "high tenacity yarn" means yarn having a tenacity, expressed in cN/tex (centinewtons per tex), greater than the following:

Single yarn of nylon or other polyamides,
	or of polyesters	60 cN/tex
Multiple (folded) or cabled yarn of nylon or other
	polyamides, or of polyesters	53 cN/tex
Single, multiple (folded) or cabled
	yarn of viscose rayon	27 cN/tex

 

7. For the purpose of this Section, the expression "made up" means:

(a) Cut otherwise than into squares or rectangles;

(b) Produced in the finished state, ready for use (or merely needing separation by cutting dividing threads) without sewing or other working (for example, certain dusters, towels, table cloths, scarf squares, blankets);

(c) Hemmed or with rolled edges, or with a knotted fringe at any of the edges, but excluding fabrics, the cut edges of which have been prevented from unraveling by whipping or by other simple means;

(d) Cut to size and having undergone a process of drawn thread work;

(e) Assembled by sewing, gumming or otherwise (other than piece goods consisting of two or more lengths of identical material joined end to end and piece goods composed of two or more textiles assembled in layers, whether or not padded);

(f) Knitted or crocheted to shape, whether presented as separate items or in the form of a number of items in the length.

8. For the purposes of Chapters 50 to 60:

(a) Chapters 50 to 55 and 60 and, except where the context otherwise requires, Chapters 56 to 59 do not apply to goods made up within the meaning of Note 7 above; and

(b) Chapters 50 to 55 and 60 do not apply to goods of Chapters 56 to 59.

9. The woven fabrics of Chapters 50 to 55 include fabrics consisting of layers of parallel textile yarns superimposed on each other at acute or right angles. These layers are bonded at the intersections of the yarns by an adhesive or by thermal bonding. TAaIDH

10. Elastic products consisting of textile materials combined with rubber threads are classified in this Section.

11. For the purposes of this Section, the expression "impregnated" includes "dipped".

12. For the purposes of this Section, the expression "polyamides" includes "aramids".

13. Unless the context otherwise requires, textile garments of different headings are to be classified in their own headings even if put up in sets for retail sale. For the purposes of this Note, the expression "textile garments" means garments of headings Nos. 61.01 to 61.14 and headings Nos. 62.01 to 62.11.

Subheading Notes.

1. In this Section and, where applicable, throughout the Nomenclature, the following expressions have the meanings hereby assigned to them:

(a) Elastomeric yarn

Filament yarn, including monofilament, of synthetic textile material, other than textured yarn, which does not break on being extended to three times its original length and which returns, after being extended to twice its original length, within a period of five minutes, to a length not greater than one and a half times its original length.

(b) Unbleached yarn

Yarn which:

(i) has the natural colour of its constituent fibres and has not been bleached, dyed (whether or not in the mass) or printed; or

(ii) is of indeterminate colour ("grey yarn"), manufactured from garnetted stock.

Such yarn may have been treated with a colourless dressing or fugitive dye (which disappears after simple washing with soap) and, in the case of man-made fibres, treated in the mass with delustring agents (for example, titanium dioxide).

(c) Bleached yarn

Yarn which:

(i) has undergone a bleaching process, is made of bleached fibres or, unless the context otherwise requires, has been dyed white (whether or not in the mass) or treated with a white dressing;

(ii) consists of a mixture of unbleached and bleached fibres; or

(iii) is multiple (folded) or cabled and consists of ubleached and bleached yarns.

(d) Coloured (dyed or printed) yarn

Yarn which:

(i) is dyed (whether or not in the mass) other than white or in a fugitive colour, or printed, or made from dyed or printed fibres;

(ii) consists of a mixture of dyed fibres of different colours or of a mixture of unbleached or bleached fibres with coloured fibres (marl or mixture yarns), or is printed in one or more colours at intervals to give the impression of dots;

(iii) is obtained from silvers or rovings which have been printed; or

(iv) is multiple (folded) or cabled and consists of unbleached or bleached yarn and coloured yarn.

The above definitions also apply, mutatis mutandis, to monofilament and to strip or the like of Chapter 54.

(e) Unbleached woven fabric

Woven fabric made from unbleached yarn and which has not been bleached, dyed or printed. Such fabric may have been treated with a colourless dressing or a fugitive dye.

(f) Bleached woven fabric

Woven fabric which:

(i) has been bleached, or, unless the context otherwise requires, dyed white or treated with a white dressing, in the piece;

(ii) consists of bleached yearn; or

(iii) consists of unbleached and bleached yarn.

(g) Dyed woven fabric

Woven fabric which:

(i) is dyed a single uniform colour other than white (unless the context otherwise requires) or has been treated with a coloured finish other than white (unless the context otherwise requires), in the piece; or

(ii) consists of coloured yarn of a single uniform colour.

(h) Woven fabric of yarns of different colours

Woven fabric (other than printed woven fabric) which:

(i) consists of yarns of different colours or yarns of different shades of the same colour (other than the natural colour of the constituent fibres);

(ii) consists of unbleached or bleached yarn and coloured yarn; or

(iii) consists of marl or mixture yarns.

(In all cases, the yarn used in selvedges and piece ends is not taken into consideration.)

(ij) Printed woven fabric

Woven fabric which has been printed in the piece, whether or not made from yarns of different colours.

(The following are also regarded as printed woven fabrics: woven fabrics bearing designs made, for example, with a brush or spray gun, by means of transfer paper, by flocking or by the batik process.)

The process of mercerisation does not affect the classification of yarns or fabrics within the above categories.

(k) Plain weave

A fabric construction in which each yarn of the weft passes alternately over and under successive yarns of the warp and each yarn of the warp passes alternately over and under successive yarns of the weft.

2. (A) Products of Chapters 56 to 63 containing two or more textile materials are to be regarded as consisting wholly of that textile material which would be selected under Note 2 to this Section for the classification of a product of Chapters 50 to 55 consisting of the same textile materials.

(B) For the application of this rule:

(a) where appropriate, only the part which determines the classification under Interpretative Rule 3 shall be taken into account;

(b) in the case of textile products consisting of a ground fabric and a pile or looped surface no account shall be taken of the ground fabric;

(c) in the case of embroidery of heading No. 58.10 and goods thereof, only the ground fabric shall be taken into account. However, embroidery without visible ground, and goods thereof, shall be classified with reference to the embroidering threads alone.

CHAPTER 50

Silk

HDG.	H.S.	DESCRIPTION	RATE OF DUTY (%)
NO.	CODE		2002	2003	2004
50.01	5001.00 00	Silk-worm cocoons suitable for reeling.	3	3	3
50.02	5002.00 00	Raw silk (not thrown).	3	3	3
50.03		Silk waste (including cocoons unsuitable for reeling,
		yarn waste and garnetted stock).
	5003.10 00	- Not carded or combed	3	3	3
	5003.90 00	- Other	3	3	3
50.04	5004.00 00	Silk yarn (other than yarn spun from silk waste) not put
		up for retail sale.	1 ***	1	1
50.05	5005.00 00	Yarn spun from silk waste, not put up for retail sale.	3	3	3
50.06	5006.00 00	Silk yarn and yarn spun from silk waste, put up for
		retail sale; silk-worm gut.	3	3	3
50.07		Woven fabrics of silk or of silk waste.
	5007.10 00	- Fabrics of noil silk	3	3	3
	5007.20 00	- Other fabrics, containing 85% or more by weight of silk
		or of silk waste other than noil silk	3	3	3
	5007.90 00	- Other fabrics	3	3	3

 

CHAPTER 51

Wool, Fine or Coarse Animal Hair; Horsehair Yarn and Woven Fabric

Note.

1. Throughout the Nomenclature:

(a) "Wool" means the natural fibre grown by sheep or lambs;

(b) "Fine animal hair" means the hair of alpaca, llama, vicuna, camel, yak, Angora, Tibetan, Kashmir or similar goats (but not common goats), rabbit (including Angora rabbit), hare, beaver, nutria or musk-rat;

(c) "Coarse animal hair" means the hair of animals not mentioned above, excluding brush-making hair and bristles (heading No. 05.02) and horsehair (heading No. 05.03).

HDG.	H.S.	DESCRIPTION	RATE OF DUTY (%)
NO.	CODE		2002	2003	2004
51.01		Wool, not carded or combed.
		- Greasy, including fleece-washed wool:
	5101.11 00	- - Shorn wool	3	3	3
	5101.19 00	- - Other	3	3	3
		- Degreased, not carbonized:
	5101.21 00	- - Shorn wool	3	3	3
	5101.29 00	- - Other	3	3	3
	5101.30 00	- Carbonized	3	3	3
51.02		Fine or coarse animal hair, not carded or combed.
	5102.10 00	- Fine animal hair	3	3	3
	5102.20 00	- Coarse animal hair	3	3	3
51.03		Waste of wool or of fine or coarse animal hair, including
		yarn waste and garnetted stock.
	5103.10 00	- Noils of wool or of fine animal hair	3	3	3
	5103.20 00	- Other waste of wool or of fine animal hair	3	3	3
	5103.30 00	- Waste of coarse animal hair	3	3	3
51.04	5104.00 00	Garnetted stock of wool or of fine animal hair.	3	3	3
51.05		Wool and fine or coarse animal hair, carded or combed
		(including combed wool in fragments).
	5105.10 00	- Carded wool	3	3	3
		- Wool tops and other combed wool:
	5105.21 00	- - Combed wool in fragments	1 ***	1	1
	5105.29 00	- - Other	1 ***	1	1
	5105.30 00	- Fine animal hair, carded or combed	3	3	3
	5105.40 00	- Coarse animal hair, carded or combed	3	3	3
51.06		Yarn of carded wool, not put up for retail sale.
	5106.10 00	- Containing 85% or more by weight of wool	3	3	3
	5106.20 00	- Containing less than 85% by weight of wool	3	3	3
51.07		Yarn of combed wool, not put up for retail sale.
	5107.10 00	- Containing 85% or more by weight of wool	3	3	3
	5107.20 00	- Containing less than 85% by weight of wool	3	3	3
51.08		Yarn of fine animal hair (carded or combed), not put
		up for retail sale.
	5108.10 00	- Carded	3	3	3
	5108.20 00	- Combed	3	3	3
51.09		Yarn of wool or of fine animal hair, put up for retail sale.
	5109.10 00	- Containing 85% or more by weight of wool or of fine
		animal hair	3	3	3
	5109.90 00	- Other	3	3	3
51.10	5110.00 00	Yarn of coarse animal hair or of horse hair (including
		gimped horsehair yarn), whether or not put up for retail sale.	3	3	3
51.11		Woven fabrics of carded wool or of carded fine animal hair.
		- Containing 85% or more by weight of wool or of fine
		animal hair:
	5111.11 00	- - Of a weight not exceeding 300 g/m2	3	3	3
	5111.19 00	- - Other	3	3	3
	5111.20 00	- Other, mixed mainly or solely with man-made filaments	3	3	3
	5111.30 00	- Other, mixed mainly or solely with man-made staple fibres	3	3	3
	5111.90 00	- Other	3	3	3
51.12		Woven fabrics of combed wool or of combed fine animal hair.
		- Containing 85% or more by weight of wool or of fine
		animal hair:
	5112.11 00	- - Of a weight not exceeding 200 g/m2	3	3	3
	5112.19 00	- - Other	3	3	3
	5112.20 00	- Other, mixed mainly or solely with man-made filaments	3	3	3
	5112.30 00	- Other, mixed mainly or solely with man-made staple fibers	3	3	3
	5112.90 00	- Other	3	3	3
51.13	5113.00 00	Woven fabrics of coarse animal hair or of horsehair.	3	3	3

 

CHAPTER 52

Cotton

Subheading Note.

1. For the purposes of subheadings Nos. 5209.42 and 5211.42, the expression "denim" means fabrics of yarns of different colours, of 3-thread or 4-thread twill, including broken twill, warp faced, the warp yarns of which are of one and the same colour and the weft yarns of which are unbleached, bleached, dyed grey or coloured a lighter shade of the colour of the warp yarns. aCSDIc

HDG.	H.S.	DESCRIPTION	RATE OF DUTY (%)
NO.	CODE		2002	2003	2004
52.01	5201.00 00	Cotton, not carded or combed.	1 ***	1	1
52.02		Cotton waste (including yarn waste and garnetted stock).
	5202.10 00	- Yarn waste (including thread waste)	3	3	3
		- Other:
	5202.91 00	- - Garnetted stock	3	3	3
	5202.99 00	- - Other	3	3	3
52.03	5203.00 00	Cotton, carded or combed.	3	3	3
52.04		Cotton sewing thread, whether or not put up for retail sale.
		- Not put up for retail sale:
	5204.11 00	- - Containing 85% or more by weight of cotton	7	5	5
	5204.19 00	- - Other	7	5	5
	5204.20 00	- Put up for retail sale	7	5	5
52.05		Cotton yarn (other than sewing thread), containing 85%
		or more by weight of cotton, not put up for retail sale.
		- Single yarn, of uncombed fibres:
	5205.11 00	- - Measuring 714.29 decitex or more (not exceeding 14
		metric number)	5	5	5
	5205.12 00	- - Measuring less than 714.29 decitex but not less than
		232.56 decitex (exceeding 14 metric number but not
		exceeding 43 metric number)	5	5	5
	5205.13 00	- - Measuring less than 232.56 decitex but not less than
		192.31 decitex (exceeding 43 metric number but not
		exceeding 52 metric number)	5	5	5
	5205.14 00	- - Measuring less than 192.31 decitex but not less than
		125 decitex (exceeding 52 metric number but not
		exceeding 80 metric number)	5	5	5
	5205.15 00	- - Measuring less than 125 decitex (exceeding 80 metric
		number)	5	5	5
		- Single yarn, of combed fibres:
	5205.21 00	- - Measuring 714.29 decitex or more (not exceeding 14
		metric number)	5	5	5
	5205.22 00	- - Measuring less than 714.29 decitex but not less than
		232.56 decitex (exceeding 14 metric number but not
		exceeding 43 metric number)	5	5	5
	5205.23 00	- - Measuring less than 232.56 decitex but not less than
		192.31 decitex (exceeding 43 metric number but not
		exceeding 52 metric number)	5	5	5
	5205.24 00	- - Measuring less than 192.31 decitex but not less than
		125 decitex (exceeding 52 metric number but not
		exceeding 80 metric number)	5	5	5
	5205.26 00	- - Measuring less than 125 decitex but not less than 106.38
		decitex (exceeding 80 metric number but not exceeding
		94 metric number)	5	5	5
	5205.27 00	- - Measuring less than 106.38 decitex but not less than
		83.33 decitex (exceeding 94 metric number but not
		exceeding 120 metric number)	5	5	5
	5205.28 00	- - Measuring less than 83.33 decitex (exceeding 120
		metric number)	5	5	5
		- Multiple (folded) or cabled yarn, of uncombed fibres:
	5205.31 00	- - Measuring per single yarn 714.29 decitex or more
		(not exceeding 14 metric number per single yarn)	5	5	5
	5205.32 00	- - Measuring per single yarn less than 714.29 decitex
		but not less than 232.56 decitex (exceeding 14 metric
		number but not exceeding 43 metric number per
		single yarn	5	5	5
	5205.33 00	- - Measuring per single yarn less than 232.56 decitex
		but not less than 192.31 decitex (exceeding 43
		metric number but not exceeding 52 metric number
		per single yarn)	5	5	5
	5205.34 00	- - Measuring per single yarn less than 192.31 decitex but
		not less than 125 decitex (exceeding 52 metric number
		but not exceeding 80 metric number per single yarn)	5	5	5
	5205.35 00	- - Measuring per single yarn less than 125 decitex
		(exceeding 80 metric number per single yarn)	5	5	5
		- Multiple (folded) or cabled yarn, or combed fibres:
	5205.41 00	- - Measuring per single yarn 714.29 decitex or more (not
		exceeding 14 metric number per single yarn)	5	5	5
	5205.42 00	- - Measuring per single yarn less than 714.29 decitex but
		not less than 232.56 decitex (exceeding 14 metric
		number but not exceeding 43 metric number per single
		yarn)	5	5	5
	5205.43 00	- - Measuring per single yarn less than 232.56 decitex
		but not less than 192.31 decitex (exceeding 43 metric
		number but not exceeding 52 metric number per
		single yarn)	5	5	5
	5205.44 00	- - Measuring per single yarn less than 192.31 decitex but
		not less than 125 decitex (exceeding 52 metric number
		but not exceeding 80 metric number per single yarn)	5	5	5
	5205.46 00	- - Measuring per single yarn less than 125 decitex but not
		less than 106.38 decitex (exceeding 80 metric number
		but not exceeding 94 metric number per single yarn)	5	5	5
	5205.47 00	- - Measuring per single yarn less than 106.38 decitex but
		not less than 83.33 decitex (exceeding 94 metric number
		but not exceeding 120 metric number per single yarn	5	5	5
	5205.48 00	- - Measuring per single yarn less than 83.33 decitex
		(exceeding 120 metric number per single yarn)	5	5	5
52.06		Cotton yarn (other than sewing thread), containing less
		than 85% by weight of cotton, not put up for retail sale.
		- Single yarn, of uncombed fibres:
	5206.11 00	- - Measuring 714.29 decitex or more (not exceeding 14
		metric number)	5	5	5
	5206.12 00	- - Measuring less than 714.29 decitex but not less than
		232.56 decitex (exceeding 14 metric number but not
		exceeding 43 metric number)	5	5	5
	5206.13 00	- - Measuring less than 232.56 decitex but not less than
		192.31 decitex (exceeding 43 metric number but not
		exceeding 52 metric number)	5	5	5
	5206.14 00	- - Measuring less than 192.31 decitex but not less than
		125 decitex (exceeding 52 metric number but not
		exceeding 80 metric number)	5	5	5
	5206.15 00	- - Measuring less than 125 decitex (exceeding 80 metric
		number)	5	5	5
		- Single yarn, of combed fibres:
	5206.21 00	- - Measuring 714.29 decitex or more (not exceeding 14
		metric number)	5	5	5
	5206.22 00	- - Measuring less than 714.29 decitex but not less than
		232.56 decitex (exceeding 14 metric number but not
		exceeding 43 metric number)	5	5	5
	5206.23 00	- - Measuring less than 232.56 decitex but not less than
		192.31 decitex (exceeding 43 metric number but not
		exceeding 52 metric number)	5	5	5
	5206.24 00	- - Measuring less than 192.31 decitex but not less than
		125 decitex (exceeding 52 metric number but not
		exceeding 80 metric number)	5	5	5
	5206.25 00	- - Measuring less than 125 decitex (exceeding 80 metric
		number)	5	5	5
		- Multiple (folded) or cabled yarn, of uncombed fibres:
	5206.31 00	- - Measuring per single yarn 714.29 decitex or more
		(not exceeding 14 metric number per single yarn)	5	5	5
	5206.32 00	- - Measuring per single yarn less than 714.29 decitex
		but not less than 232.56 decitex (exceeding 14
		metric number but not exceeding 43 metric number
		per single yarn)	5	5	5
	5206.33 00	- - Measuring per single yarn less than 232.56 decitex
		but not less 192.31 decitex (exceeding 43 metric
		number but not exceeding 52 metric number per
		single yarn)	5	5	5
	5206.34 00	- - Measuring per single yarn less than 192.31 decitex
		but not less than 125 decitex (exceeding 52 metric
		number but not exceeding 80 metric number per single
		yarn)	5	5	5
	5206.35 00	- - Measuring per single yarn less than 125 decitex
		(exceeding 80 metric number per single yarn)	5	5	5
		- Multiple (folded) or cabled yarn, of combed fibres:
	5206.41 00	- - Measuring per single yarn 714.29 decitex or more
		(not exceeding 14 metric number per single yarn)	5	5	5
	5206.42 00	- - Measuring per single yarn less than 714.29 decitex
		but not less than 232.56 decitex (exceeding 14 metric
		number but not exceeding 43 metric number per
		single yarn)	5	5	5
	5206.43 00	- - Measuring per single yarn less than 232.56 decitex
		but not less than 192.31 decitex (exceeding 43 metric
		number but not exceeding 52 metric number per
		single yarn)	5	5	5
	5206.44 00	- - Measuring per single yarn less than 192.31 decitex but
		not less than 125 decitex (exceeding 52 metric number
		but not exceeding 80 metric number per single yarn)	5	5	5
	5206.45 00	- - Measuring per single yarn less than 125 decitex
		(exceeding 80 metric number per single yarn)	5	5	5
52.07		Cotton yarn (other than sewing thread) put up for retail
		sale.
	5207.10 00	- Containing 85% or more by weight of cotton	5	5	5
	5207.90 00	- Other	5	5	5
52.08		Woven fabrics of cotton, containing 85% or more by weight
		of cotton, weighing not more than 200 g/m2.
		- Unbleached:
	5208.11 00	- - Plain weave, weighing not more than 100 g/m2	7	5	5
	5208.12 00	- - Plain weave, weighing more than 100 g/m2	7	5	5
	5208.13 00	- - 3-thread or 4-thread twill, including cross twill	7	5	5
	5208.19 00	- - Other fabrics	7	5	5
		- Bleached:
	5208.21 00	- - Plain weave, weighing not more than 100 g/m2	7	5	5
	5208.22 00	- - Plain weave, weighing more than 100g/m2	7	5	5
	5208.23 00	- - 3-thread or 4-thread twill, including cross twill	7	5	5
	5208.29 00	- - Other fabrics	7	5	5
		- Dyed:
	5208.31 00	- - Plain weave, weighing not more than 100 g/m2	7	5	5
	5208.32 00	- - Plain weave, weighing more than 100 g/m2	7	5	5
	5208.33 00	- - 3-thread or 4-thread twill, including cross twill	7	5	5
	5208.39 00	- - Other fabrics	7	5	5
		- Of yarns of different colours:
	5208.41 00	- - Plain weave, weighing not more than 100 g/m2	7	5	5
	5208.42 00	- - Plain weave, weighing more than 100 g/m2	7	5	5
	5208.43 00	- - 3-thread or 4-thread twill, including cross twill	7	5	5
	5208.49 00	- - Other fabrics	7	5	5
		- Printed:
	5208.51 00	- - Plain weave, weighing not more than 100 g/m2	7	5	5
	5208.52 00	- - Plain weave, weighing more than 100 g/m2	7	5	5
	5208.53 00	- - 3-thread or 4-thread twill, including cross twill	7	5	5
	5208.59 00	- - Other fabrics	7	5	5
52.09		Woven fabrics of cotton, containing 85% or more by
		weight of cotton, weighing more than 200 g/m2.
		- Unbleached:
	5209.11 00	- - Plain weave	7	5	5
	5209.12 00	- - 3-thread or 4-thread twill, including cross twill	7	5	5
	5209.19 00	- - Other fabrics	7	5	5
		- Bleached:
	5209.21 00	- - Plain weave	7	5	5
	5209.22 00	- - 3-thread or 4-thread twill, including cross twill	7	5	5
	5209.29 00	- - Other fabrics	7	5	5
		- Dyed:
	5209.31 00	- - Plain weave	7	5	5
	5209.32 00	- - 3-thread or 4-thread twill, including cross twill	7	5	5
	5209.39 00	- - Other fabrics	7	5	5
		- Of yarns of different colours:
	5209.41 00	- - Plain weave	7	5	5
	5209.42 00	- - Denim	7	5	5
	5209.43 00	- - Other fabrics of 3-thread or 4-thread twill, including
		cross twill	7	5	5
	5209.49 00	- - Other fabrics	7	5	5
		- Printed:
	5209.51 00	- - Plain weave	7	5	5
	5209.52 00	- - 3-thread or 4-thread twill, including cross twill	7	5	5
	5209.59 00	- - Other fabrics	7	5	5
52.10		Woven fabrics of cotton, containing less than 85% by
		weight of cotton, mixed mainly or solely with man-made
		fibres, weighing not more than 200 g/m2.
		- Unbleached:
	5210.11 00	- - Plain weave	7	5	5
	5210.12 00	- - 3-thread or 4-thread twill, including cross twill	7	5	5
	5210.19 00	- - Other fabrics	7	5	5
		- Bleached:
	5210.21 00	- - Plain weave	7	5	5
	5210.22 00	- - 3-thread or 4-thread twill, including cross twill	7	5	5
	5210.29 00	- - Other fabrics	7	5	5
		- Dyed:
	5210.31 00	- -Plain weave	7	5	5
	5210.32 00	- - 3-thread or 4-thread twill, including cross twill	7	5	5
	5210.39 00	- - Other fabrics	7	5	5
		- Of yarns of different colours:
	5210.41 00	- - Plain weave	7	5	5
	5210.42 00	- - 3-thread or 4-thread twill, including cross twill	7	5	5
	5210.49 00	- - Other fabrics	7	5	5
		- Printed:
	5210.51 00	- - Plain weave	7	5	5
	5210.52 00	- - 3-thread or 4-thread twill, including cross twill	7	5	5
	5210.59 00	- - Other fabrics	7	5	5
52.11		Woven fabrics of cotton, containing less than 85% by
		weight of cotton, mixed mainly or solely with man-made
		fibres, weighing more than 200 g/m2.
		- Unbleached:
	5211.11 00	- - Plain weave	7	5	5
	5211.12 00	- -3-thread or 4-thread twill, including cross twill	7	5	5
	5211.19 00	- - Other fabrics	7	5	5
		- Bleached:
	5211.21 00	- - Plain weave	7	5	5
	5211.22 00	- - 3-thread or 4-thread twill, including cross twill	7	5	5
	5211.29 00	- - Other fabrics	7	5	5
		- Dyed:
	5211.31 00	- - Plain weave	7	5	5
	5211.32 00	- - 3-thread or 4-thread twill, including cross twill	7	5	5
	5211.39 00	- - Other fabrics	7	5	5
		- Of yarns of different colours:
	5211.41 00	- - Plain weave	7	5	5
	5211.42 00	- - Denim	7	5	5
	5211.43 00	- - Other fabrics of 3-thread or 4-thread twill, including
		cross twill	7	5	5
	5211.49 00	- - Other fabrics	7	5	5
		- Printed:
	5211.51 00	- - Plain weave	7	5	5
	5211.52 00	- - 3-thread or 4-thread twill, including cross twill	7	5	5
	5211.59 00	- - Other fabrics	7	5	5
52.12		Other woven fabrics of cotton.
		- Weighing not more than 200 g/m2:
	5212.11 00	- - Unbleached	7	5	5
	5212.12 00	- - Bleached	7	5	5
	5212.13 00	- - Dyed	7	5	5
	5212.14 00	- - Of yarns of different colours	7	5	5
	5212.15 00	- - Printed	7	5	5
		- Weighing more than 200 g/m2:
	5212.21 00	- - Unbleached	7	5	5
	5212.22 00	- - Bleached	7	5	5
	5212.23 00	- - Dyed	7	5	5
	5212.24 00	- - Of yarns of different colours	7	5	5
	5212.25 00	- - Printed	7	5	5

 

CHAPTER 53

Other Vegetable Textile Fibres; Paper Yarn and Woven Fabrics of Paper Yarn

HDG.	H.S.	DESCRIPTION	RATE OF DUTY (%)
NO.	CODE		2002	2003	2004
53.01		Flax, raw or processed but not spun; flax tow and
		waste (including yarn waste and garnetted stock).
	5301.10 00	- Flax, raw or retted	3	3	3
		- Flax, broken, scutched, hackled or otherwise processed,
		but not spun:
	5301.21 00	- - Broken or scutched	3	3	3
	5301.29 00	- - Other	3	3	3
	5301.30 00	- Flax tow and waste	3	3	3
53.02		True hemp (Cannabis sativa L.), raw or processed but not
		spun; tow and waste of true hemp (including yarn waste
		and garnetted stock).
	5302.10 00	- True hemp, raw or retted	3	3	3
	5302.90 00	- Other	3	3	3
53.03		Jute and other textile bast fibres (excluding flax, true
		hemp and ramie), raw or processed but not spun; tow
		and waste of these fibres (including yarn waste and
		garnetted stock).
	5303.10 00	- Jute and other textile bast fibres, raw or retted	3	3	3
	5303.90 00	- Other	3	3	3
53.04		Sisal and other textile fibres of the genus Agave, raw or
		processed but not spun; tow and waste of these fibres
		(including yarn waste and garnetted stock).
	5304.10 00	- Sisal and other textile fibres of the genus Agave, raw	3	3	3
	5304.90 00	- Other	3	3	3
53.05		Coconut, abaca (Manila hemp or Musa textilis Nee),
		ramie and other vegetable textile fibres, not elsewhere
		specified or included, raw or processed but not spun;
		tow, noils and waste of these fibres (including yarn
		waste and garnetted stock).
		- Of coconut (coir):
	5305.11 00	- -Raw	3	3	3
	5305.19 00	- - Other	3	3	3
		- Of abaca:
	5305.21 00	- - Raw	3	3	3
	5305.29 00	- - Other	3	3	3
		- Other:
	5305.91 00	- - Raw	3	3	3
	5305.99 00	- - Other	3	3	3
53.06		Flax yarn.
	5306.10 00	- Single	5	5	5
	5306.20 00	- Multiple (folded) or cabled	5	5	5
53.07		Yarn of jute or of other textile bast fibres of heading
		No. 53.03.
	5307.10 00	- Single	5	5	5
	5307.20 00	- Multiple (folded) or cabled	5	5	5
53.08		Yarn of other vegetable textile fibres; paper yarn.
	5308.10 00	- Coir yarn	5	5	5
	5308.20 00	- True hemp yarn	5	5	5
	5308.30 00	- Paper yarn	5	5	5
	5308.90 00	- Other	5	5	5
53.09		Woven fabrics of flax.
		- Containing 85% or more by weight of flax:
	5309.11 00	- - Unbleached or bleached	7	5	5
	5309.19 00	- - Other	7	5	5
		- Containing less than 85% by weight of flax:
	5309.21 00	- - Unbleached or bleached	7	5	5
	5309.29 00	- - Other	7	5	5
53.10		Woven fabrics of jute or of other textile bast fibers of
		heading No. 53.03.
	5310.10 00	- Unbleached	7	5	5
	5310.90 00	- Other	7	5	5
53.11	5311.00 00	Woven fabrics of other vegetable textile fibres; woven
		fabrics of paper yarn.	7	5	5

 

CHAPTER 54

Man-Made Filaments

Notes.

1. Throughout the Nomenclature, the term "man-made fibres" means staple fibres and filaments of organic polymers produced by manufacturing processes, either:

(a) By polymerisation of organic monomers, such as polyamides, polyesters, polyurethanes or polyvinyl derivatives; or

(b) By chemical transformation of natural organic polymers (for example, cellulose, casein, proteins or algae), such as viscose rayon, cellulose acetate, cupro or alginates.

The terms "synthetic" and "artificial", used in relation to fibres, mean: synthetic: fibres as defined at (a); artificial: fibres as defined at (b).

The terms "man-made", "synthetic" and "artificial" shall have the same meaning when used in relation to "textile materials".

2. Headings Nos. 54.02 and 54.03 do not apply to synthetic or artificial filament tow of Chapter 55.

HDG.	H.S.	DESCRIPTION	RATE OF DUTY (%)
NO.	CODE		2002	2003	2004
54.01		Sewing thread of man-made filaments, whether or
		not put up for retail sale.
	5401.10 00	- Of synthetic filaments	7	5	5
	5401.20 00	- Of artificial filaments	7	5	5
54.02		Synthetic filament yarn (other than sewing thread), not
		put up for retail sale, including synthetic monofilament
		of less than 67 decitex.
	5402.10 00	- High tenacity yarn of nylon or other polyamides	3	3	3
	5402.20 00	- High tenacity yarn of polyesters	5	5	5
		- Textured yarn:
	5402.31 00	- - Of nylon or other polyamides, measuring per single yarn
		not more than 50 tex	5	5	5
	5402.32 00	- - Of nylon or other polyamides measuring per single yarn
		more than 50 tex	5	5	5
	5402.33 00	- - Of polyesters	5	5	5
	5402.39 00	- - Other	5	5	5
		- Other yarn, single, untwisted or with twist not exceeding
		50 turns per metre:
	5402.41 00	- - Of nylon or other polyamides	5	5	5
	5402.42 00	- - Of polyesters, partially oriented	5	5	5
	5402.43 00	- - Of polyesters, other	5	5	5
	5402.49 00	- - Other	5	5	5
		- Other yarn, single, with a twist exceeding 50 turns per
		metre:
	5402.51 00	- - Of nylon or other polyamides	5	5	5
	5402.52 00	- - Of polyesters	5	5	5
	5402.59 00	- - Other	5	5	5
		- Other yarn, multiple (folded) or cabled:
	5402.61 00	- - Of nylon or other polyamides	5	5	5
	5402.62 00	- - Of polyesters	5	5	5
	5402.69 00	- - Other	5	5	5
54.03		Artificial filament yarn (other than sewing thread), not
		put up for retail sale, including artificial monofilament
		of less than 67 decitex.
	5403.10 00	- High tenacity yarn of viscose rayon	5	5	5
	5403.20 00	- Textured yarn	5	5	5
		- Other yarn, single:
	5403.31 00	- - Of viscose rayon, untwisted or with a twist not
		exceeding 120 turns per metre	1 ***	1	1
	5403.32 00	- - Of viscose rayon, with a twist exceeding 120 turns
		per metre	3	3	3
	5403.33 00	- - Of cellulose acetate	3	3	3
	5403.39 00	- - Other	3	3	3
		- Other yarn, multiple (folded) or cabled:
	5403.41 00	- - Of viscose rayon	3	3	3
	5403.42 00	- - Of cellulose acetate	1 ***	1	1
	5403.49 00	- - Other	5	5	5
54.04		Synthetic monofilament of 67 decitex or more and of
		which no cross-sectional dimension exceeds 1 mm;
		strip and the like (for example, artificial straw) of
		synthetic textile materials of an apparent width not
		exceeding 5 mm.
	5404.10 00	- Monofilament	1 ***	1	1
	5404.90 00	- Other	1 ***	1	1
54.05	5405.00 00	Artificial monofilament of 67 decitex or more and of
		which no cross-sectional dimension exceeds 1 mm;
		strip and the like (for example, artificial straw) of
		artificial textile materials of an apparent width not
		exceeding 5 mm.	3	3	3
54.06		Man-made filament yarn (other than sewing thread),
		put up for retail sale.
	5406.10 00	- Synthetic filament yarn	5	5	5
	5406.20 00	- Artificial filament yarn	5	5	5
54.07		Woven fabrics of synthetic filament yarn, including
		woven fabrics obtained from materials of heading
		No. 54.04.
	5407.10	- Woven fabrics obtained from high tenacity yarn of
		nylon or other polyamides or of polyesters:
	5407.10 10	- - - Tire woven fabrics and conveyor duck	1 **	1	1
	5407.10 90	- - - Other	7	5	5
	5407.20 00	- Woven fabrics obtained from strip or the like	7	5	5
	5407.30 00	- Fabrics specified in Note 9 to Section XI	7	5	5
		- Other woven fabrics, containing 85% or more by weight
		of filaments of nylon or other polyamides:
	5407.41	- - Unbleached or bleached:
	5407.41 10	- - - Nylon mesh fabric of untwisted filament yarns for use
		as reinforcing material for tarpaulin sheeting	1 **	1	1
	5407.41 90	- - - Other	7	5	5
	5407.42 00	- - Dyed	7	5	5
	5407.43 00	- - Of yarns of different colours	7	5	5
	5407.44 00	- - Printed	7	5	5
		- Other woven fabrics, containing 85% or more by weight
		of textured polyester filaments:
	5407.51 00	- - Unbleached or bleached	7	5	5
	5407.52 00	- - Dyed	7	5	5
	5407.53 00	- - Of yarns of different colours	7	5	5
	5407.54 00	- - Printed	7	5	5
		- Other woven fabrics, containing 85% or more by weight
		of polyester filaments:
	5407.61 00	- - Containing 85% or more by weight of non-textured
		polyester filaments	7	5	5
	5407.69 00	- - Other	7	5	5
		- Other woven fabrics, containing 85% or more by
		weight of synthetic filaments:
	5407.71 00	- - Unbleached or bleached	7	5	5
	5407.72 00	- - Dyed	7	5	5
	5407.73 00	- - Of yarns of different colours	7	5	5
	5407.74 00	- - Printed	7	5	5
		- Other woven fabrics, containing less than 85% by
		weight of synthetic filaments, mixed or solely with cotton:
	5407.81 00	- - Unbleached or bleached	7	5	5
	5407.82 00	- - Dyed	7	5	5
	5407.83 00	- - Of yarns of different colours	7	5	5
	5407.84 00	- - Printed	7	5	5
		- Other woven fabrics:
	5407.91 00	- - Unbleached or bleached	7	5	5
	5407.92 00	- - Dyed	7	5	5
	5407.93 00	- - Of yarns of different colours	7	5	5
	5407.94 00	- - Printed	7	5	5
54.08		Woven fabrics of artificial filament yarn, including
		woven fabrics obtained from materials of heading
		No. 54.05.
	5408.10 00	- Woven fabrics obtained from high tenacity yarn,
		of viscose rayon	7	5	5
		- Other woven fabrics, containing 85% or more by
		weight of artificial filament or strip or the like:
	5408.21 00	- - Unbleached or bleached	7	5	5
	5408.22 00	- -Dyed	7	5	5
	5408.23 00	- - Of yarns of different colours	7	5	5
	5408.24 00	- - Printed	7	5	5
		- Other woven fabrics:
	5408.31 00	- - Unbleached or bleached	7	5	5
	5408.32 00	- - Dyed	7	5	5
	5408.33 00	- - Of yarns of different colours	7	5	5
	5408.34 00	- - Printed	7	5	5

 

CHAPTER 55

Man-Made Staple Fibres

Note.

1. Headings Nos. 55.01 and 55.02 apply only to man-made filament tow, consisting of parallel filaments of a uniform length equal to the length of the tow, meeting the following specifications:

(a) Length of tow exceeding 2m;

(b) Twist less than 5 turns per metre;

(c) Measuring per filament less than 67 decitex;

(d) Synthetic filament tow only; the tow must be drawn, that is to say, be incapable of being stretched by more than 100% of its length;

(e) Total measurement of tow more than 20,000 decitex.

Tow of a length not exceeding 2m is to be classified in heading No. 55.03 or 55.04.

HDG.	H.S.	DESCRIPTION	RATE OF DUTY (%)
NO.	CODE		2002	2003	2004
55.01		Synthetic filament tow.
	5501.10 00	- Of nylon or other polyamides	3	3	3
	5501.20 00	- Of polyesters	3	3	3
	5501.30 00	- Acrylic or modacrylic	1 ***	1	1
	5501.90 00	- Other	3	3	3
55.02	5502.00 00	Artificial filament tow.	1 **	1	1
55.03		Synthetic staple fibres, not carded, combed or otherwise
		processed for spinning.
	5503.10 00	- Of nylon or other polyamides	3	3	3
	5503.20 00	- Of polyesters	1 **	1	1
	5503.30 00	- Acrylic or modacrylic	1 **	1	1
	5503.40 00	- Of polypropylene	3	3	3
	5503.90 00	- Other	3	3	3
55.04		Artificial staple fibres, not carded, combed or otherwise
		processed for spinning.
	5504.10 00	- Of viscose rayon	1 **	1	1
	5504.90 00	- Other	3	3	3
55.05		Waste (including noils, yarn waste and garnetted stock)
		of man-made fibres.
	5505.10 00	- Of synthetic fibres	3	3	3
	5505.20 00	- Other	3	3	3
55.06		Synthetic staple fibres, carded, combed or otherwise
		processed for spinning.
	5506.10 00	- Of nylon or other polyamides	3	3	3
	5506.20 00	- Of polyesters	3	3	3
	5506.30 00	- Acrylic or modacrylic	1 ***	1	1
	5506.90 00	- Other	3	3	3
55.07	5507.00 00	Artificial staple fibres, carded, combed or otherwise
		processed for spinning.	3	3	3
55.08		Sewing thread of man-made staple fibres, whether
		or not put up for retail sale.
	5508.10 00	- Of synthetic staple fibres	7	5	5
	5508.20 00	- Of artificial staple fibres	7	5	5
55.09		Yarn (other than sewing thread) of synthetic staple
		fibres, not put up for retail sale.
		- Containing 85% or more by weight of staple fibres
		of nylon or other polyamides:
	5509.11 00	- - Single yarn	5	5	5
	5509.12 00	- - Multiple (folded) or cabled yarn	5	5	5
		- Containing 85% or more by weight of polyester staple
		fibres:
	5509.21 00	- - Single yarn	5	5	5
	5509.22 00	- - Multiple (folded) or cabled yarn	5	5	5
		- Containing 85% or more by weight of acrylic or
		modacrylic staple fibres:
	5509.31 00	- - Single yarn	5	5	5
	5509.32 00	- - Multiple (folded) or cabled yarn	5	5	5
		- Other yarn, containing 85% or more by weight of
		synthetic staple fibres:
	5509.41 00	- - Single yarn	5	5	5
	5509.42 00	- - Multiple (folded) or cabled yarn	5	5	5
		- Other yarn, of polyester staple fibres:
	5509.51 00	- - Mixed mainly or solely with artificial staple fibres	5	5	5
	5509.52 00	- - Mixed mainly or solely with wool or fine animal hair	5	5	5
	5509.53 00	- - Mixed mainly or solely with cotton	5	5	5
	5509.59 00	- - Other	5	5	5
		- Other yarn, of acrylic or modacrylic staple fibres:
	5509.61 00	- - Mixed mainly or solely with wool or fine animal hair	5	5	5
	5509.62 00	- - Mixed mainly or solely with cotton	5	5	5
	5509.69 00	- - Other	5	5	5
		- Other yarn:
	5509.91 00	- - Mixed mainly or solely with wool or fine animal hair	5	5	5
	5509.92 00	- - Mixed mainly or solely with cotton	5	5	5
	5509.99 00	- - Other	5	5	5
55.10		Yarn (other than sewing thread) of artificial staple fibres,
		not put up for retail sale.
		- Containing 85% or more by weight of artificial staple fibres:
	5510.11 00	- - Single yarn	5	5	5
	5510.12 00	- - Multiple (folded) or cabled yarn	5	5	5
	5510.20 00	- Other yarn, mixed mainly or solely with wool or fine
		animal hair	5	5	5
	5510.30 00	- Other yarn, mixed mainly or solely with cotton	5	5	5
	5510.90 00	- Other yarn	5	5	5
55.11		Yarn (other than sewing thread) of man-made staple fibres,
		put up for retail sale.
	5511.10 00	- Of synthetic staple fibres, containing 85% or more by
		weight of such fibres	5	5	5
	5511.20 00	- Of synthetic staple fibres, containing less than 85% by
		weight of such fibres	5	5	5
	5511.30 00	- Of artificial staple fibres	5	5	5
55.12		Woven fabrics of synthetic staple fibres, containing
		85% or more by weight of synthetic staple fibres.
		- Containing 85% or more by weight of polyester staple
		fibres:
	5512.11 00	- - Unbleached or bleached	7	5	5
	5512.19 00	- - Other	7	5	5
		- Containing 85% or more by weight of acrylic or
		modacrylic staple fibres:
	5512.21 00	- - Unbleached or bleached	7	5	5
	5512.29 00	- - Other	7	5	5
		- Other
	5512.91 00	- - Unbleached or bleached	7	5	5
	5512.99 00	- -Other	7	5	5
55.13		Woven fabrics of synthetic staple fibres, containing less
		than 85% by weight of such fibres, mixed mainly or solely
		with cotton, of a weight not exceeding 170 g/m2.
		- Unbleached or bleached:
	5513.11 00	- - Of polyester staple fibres, plain weave	7	5	5
	5513.12 00	- - 3-thread or 4-thread twill, including cross twill,
		of polyester staple fibres	7	5	5
	5513.13 00	- - Other woven fabrics of polyester staple fibres	7	5	5
	5513.19 00	- - Other woven fabrics	7	5	5
		- Dyed:
	5513.21 00	- - Of polyester staple fibres, plain weave	7	5	5
	5513.22 00	- - 3-thread or 4-thread twill, including cross twill, of
		polyester staple fibres	7	5	5
	5513.23 00	- - Other woven fabrics of polyester staple fibres	7	5	5
	5513.29 00	- - Other woven fabrics	7	5	5
		- Of yarns of different colours:
	5513.31 00	- - Of polyester staple fibres, plain weave	7	5	5
	5513.32 00	- - 3-thread or 4-thread twill, including cross twill, of
		polyester staple fibres	7	5	5
	5513.33 00	- - Other woven fabrics of polyester staple fibres	7	5	5
	5513.39 00	- - Other woven fabrics	7	5	5
		- Printed:
	5513.41 00	- - Of polyester staple fibres, plain weave	7	5	5
	5513.42 00	- - 3-thread or 4-thread twill, including cross twill, of
		polyester staple fibres	7	5	5
	5513.43 00	- - Other woven fabrics of polyester staple fibres	7	5	5
	5513.49 00	- - Other woven fabrics	7	5	5
55.14		Woven fabrics of synthetic staple fibres, containing less
		than 85% by weight of such fibres, mixed mainly or solely
		with cotton, of a weight exceeding 170 g/m2.
		- Unbleached or bleached:
	5514.11 00	- - Of polyester staple fibres, plain weave	7	5	5
	5514.12 00	- - 3-thread or 4-thread twill, including cross twill of
		polyester staple fibres	7	5	5
	5514.13 00	- - Other woven fabrics of polyester staple fibres	7	5	5
	5514.19 00	- - Other woven fabrics	7	5	5
		- Dyed:
	5514.21 00	- - Of polyester staple fibres, plain weave	7	5	5
	5514.22 00	- - 3-thread or 4-thread twill, including cross twill of
		polyester staple fibres	7	5	5
	5514.23 00	- - Other woven fabrics of polyester staple fibres	7	5	5
	5514.29 00	- - Other woven fabrics	7	5	5
		- Of yarns of different colours:
	5514.31 00	- - Of polyester staple fibres, plain weave	7	5	5
	5514.32 00	- - 3-thread or 4-thread twill, including cross twill of
		polyester staple fibres	7	5	5
	5514.33 00	- - Other woven fabrics of polyester staple fibres	7	5	5
	5514.39 00	- - Other woven fabrics	7	5	5
		- Printed:
	5514.41 00	- - Of polyester staple fibres, plain weave	7	5	5
	5514.42 00	- - 3-thread or 4-thread twill, including cross-twill, of
		polyester staple fibres	7	5	5
	5514.43 00	- - Other woven fabrics of polyester staple fibres	7	5	5
	5514.49 0	- - Other woven fabrics	7	5	5
55.15		Other woven fabrics of synthetic staple fibres.
		- Of polyester staple fibres:
	5515.11 00	- - Mixed mainly or solely with viscose rayon staple fibres	7	5	5
	5515.12 00	- - Mixed mainly or solely with man-made filaments	7	5	5
	5515.13 00	- - Mixed mainly or solely with wool or fine animal hair	7	5	5
	5515.19 00	- - Other	7	5	5
		- Of acrylic or modacrylic staple fibres:
	5515.21 00	- - Mixed mainly or solely with man-made filaments	7	5	5
	5515.22 00	- - Mixed mainly or solely with wool or fine animal hair	7	5	5
	5515.29 00	- - Other	7	5	5
		- Other woven fabrics:
	5515.91 00	- - Mixed mainly or solely with man-made filaments	7	5	5
	5515.92 00	- - Mixed mainly or solely with wool or fine animal hair	7	5	5
	5515.99 00	- - Other	7	5	5
55.16		Woven fabrics of artificial staple fibres.
		- Containing 85% or more by weight of artificial staple
		fibres:
	5516.11 00	- - Unbleached or bleached	7	5	5
	5516.12 00	- - Dyed	7	5	5
	5516.13 00	- - Of yarns of different colours	7	5	5
	5516.14 00	- - Printed	7	5	5
		- Containing less than 85% by weight of artificial staple
		fibres, mixed mainly or solely with man-made filament:
	5516.21 00	- - Unbleached or bleached	7	5	5
	5516.22 00	- - Dyed	7	5	5
	5516.23 00	- - Of yarns of different colours	7	5	5
	5516.24 00	- - Printed	7	5	5
		- Containing less than 85% by weight of artificial staple
		fibres, mixed mainly or solely with wool or fine animal hair:
	5516.31 00	- - Unbleached or bleached	7	5	5
	5516.32 00	- - Dyed	7	5	5
	5516.33 00	- - Of yarns of different colours	7	5	5
	5516.34 00	- - Printed	7	5	5
		- Containing less than 85% by weight of artificial staple
		fibres, mixed mainly or solely with cotton:
	5516.41 00	- - Unbleached or bleached	7	5	5
	5516.42 00	- - Dyed	7	5	5
	5516.43 00	- - Of yarns of different colours	7	5	5
	5516.44 00	- - Printed	7	5	5
		- Other:
	5516.91 00	- - Unbleached or bleached	7	5	5
	5516.92 00	- - Dyed	7	5	5
	5516.93 00	- - Of yarns of different colours	7	5	5
	5516.94 00	- - Printed	7	5	5

 

CHAPTER 56

Wadding, Felt and Nonwovens; Special Yarns; Twine, Cordage,

Notes.

1. This Chapter does not cover:

(a) Wadding, felt or nonwoven, impregnated, coated or covered with substances or preparations (for example, perfumes or cosmetics of Chapter 33, soaps or detergents of heading No. 34.01, polishes, creams or similar preparations of heading No. 34.05, fabric softeners of heading No. 38.09) where the textile material is present merely as a carrying medium;

(b) Textile products of heading No. 58.11;

(c) Natural or artificial abrasive powder or grain, on a backing of felt or nonwovens (heading No. 68.05);

(d) Agglomerated or reconstituted mica, on a backing of felt or nonwovens (heading No. 68.14); or

(e) Metal foil on a backing of felt or nonwovens (Section XV).

2. The term "felt" includes needle loom felt and fabrics consisting of a web of textile fibres the cohesion of which has been enhanced by a stitch-bonding process using fibres from the web itself.

3. Headings Nos. 56.02 and 56.03 cover respectively felt and nonwovens, impregnated, coated, covered or laminated with plastics or rubber whatever the nature of these materials (compact or cellular).

Heading No. 56.03 also includes nonwovens in which plastics or rubber forms the bonding substance.

Headings Nos. 56.02 and 56.03 do not, however, cover:

(a) Felt impregnated, coated, covered or laminated with plastics or rubber, containing 50% or less by weight of textile material or felt completely embedded in plastics or rubber (Chapter 39 or 40);

(b) Nonwovens, either completely embedded in plastics or rubber, or entirely coated or covered on both sides with such materials, provided that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of colour (Chapter 39 or 40); or

(c) Plates, sheets or strips of cellular plastics of cellular rubber combined with felt or nonwovens, where the textile material is present merely for reinforcing purposes (Chapter 39 or 40).

4. Heading No. 56.04 does not cover textile yarn, or strip or the like of heading No. 54.04 or 54.05, in which the impregnation, coating or covering cannot be seen with the naked eye (usually Chapters 50 to 55); for the purpose of this provision, no account should be taken of any resulting change of colour.

HDG.	H.S.	DESCRIPTION	RATE OF DUTY (%)
NO.	CODE		2002	2003	2004
56.01		Wadding of textile materials and articles thereof;
		textile fibres, not exceeding 5mm in length (flock),
		textile dust and mill neps.
	5601.10 00	- Sanitary towels and tampons, napkins and napkin liners
		for babies and similar sanitary articles, of wadding	15	10	5
		- Wadding; other articles of wadding:
	5601.21 00	- - Of cotton	15	10	5
	5601.22 00	- - Of man-made fibres	15	10	5
	5601.29 00	- - Other	15	10	5
	5601.30	- Textile flock and dust and mill neps:
	5601.30 10	- - - Polyamide fiber flock	1 **	1	1
	5601.30 20	- - - Polypropylene fiber flock	1 **	1	1
	5601.30 90	- - - Other	15	10	5
56.02		Felt, whether or not impregnated, coated, covered or
		laminated.
	5602.10 00	- Needleloom felt and stitch-bonded fibre fabrics	7	5	5
		- Other felt, not impregnated, coated or covered or
		laminated:
	5602.21 00	- - Of wool or fine animal hair	7	5	5
	5602.29	- - Of other textile materials:
	5602.29 10	- - - Jute felt	7	5	5
	5602.29 90	- - - Other	7	5	5
	5602.90 00	- Other	7	5	5
56.03		Nonwovens, whether or not impregnated, coated,
		covered or laminated.
		- Of man-made filament:
	5603.11 00	- - Weighing not more than 25 g/m2	15	15	5
	5603.12 00	- - Weighing more than 25 g/m2 but not more than 70 g/m2	15	15	5
	5603.13 00	- - Weighing more than 70 g/m2 but not more than 150 g/m2	15	15	5
	5603.14 00	- - Weighing more than 150 g/m2	15	15	5
		- Other:
	5603.91 00	- - Weighing not more than 25 g/m2	15	15	5
	5603.92 00	- - Weighing more than 25 g/m2 but not more than 70 g/m2	15	15	5
	5603.93 00	- - Weighing more than 70 g/m2 but not more than 150 g/m2	15	15	5
	5603.94 00	- - Weighing more than 150 g/m2	15	15	5
56.04		Rubber thread and cord, textile covered; textile yarn,
		and strip and the like of heading No. 54.04 or 54.05,
		impregnated, coated, covered or sheathed with rubber
		or plastics.
	5604.10 00	- Rubber thread and cord, textile covered	7	5	5
	5604.20 00	- High tenacity yarn of polyesters, of nylon or other
		polyamides or of viscose rayon, impregnated or coated	7	5	5
	5604.90 00	- Other	7	5	5
56.05	5605.00 00	Metallised yarn, whether or not gimped, being textile yarn,
		or strip or the like of heading No. 54.04 or 54.05,
		combined with metal in the form of thread, strip or powder
		or covered with metal.	3	3	3
56.06	5606.00 00	Gimped yarn, and strip and the like of heading No. 54.04
		or 54.05, gimped (other than those of heading No. 56.05
		and gimped horsehair yarn); chenille yarn (including flock
		chenille yarn); loop wale-yarn.	3	3	3
56.07		Twine, cordage, ropes and cables, whether or not plaited
		or braided and whether or not impregnated, coated,
		covered or sheathed with rubber or plastics.
	5607.10 00	- Of jute or other textile bast fibres of heading No. 53.03	7	5	5
		- Of sisal or other textile fibres of the genus Agave:
	5607.21 00	- - Binder or baler twine	7	5	5
	5607.29 00	- - Other	7	5	5
	5607.30 00	- Of abaca (Manila hemp or Musa textilis Nee) or other
		hard (leaf) fibres	7	5	5
		- Of polyethylene or polypropylene:
	5607.41 00	- - Binder or baler twine	15	15	5
	5607.49 00	- - Other	15	15	5
	5607.50	- Of other synthetic fibres:
	5607.50 10	- - - V-belt cord of man-made fibres treated with resorcinol
		formaldehyde	1 **	1	1
	5607.50 20	- - - Kevlar (polyamide) and Polytetrafluoroethylene
		(PTFE) yarns measuring more than 10,000 decitex,
		used in the manufacture of textile packings	1 **	1	1
	5607.50 90	- - - Other	15	15	5
	5607.90 00	- Other	7	5	5
56.08		Knotted netting of twine, cordage or rope; made up fishing
		nets and other made up nets, of textile materials.
		- Of man-made textile materials:
	5608.11 00	- - Made up fishing nets 6	15	10	5
	5608.19 00	- - Other	15	10	5
	5608.90 00	- Other	15	10	5
56.09	5609.00 00	Article of yarn, strip or the like of heading No. 54.04 or
		54.05, twine, cordage, rope or cables, not elsewhere
		specified or included.	15	10	5

 

CHAPTER 57

Carpets and Other Textile Floor Coverings

Notes.

1. For the purposes of this Chapter, the term "carpets and other textile floor coverings" means floor covering in which textile materials serve as the exposed surface of the article when in use and includes articles having the characteristics of textile floor coverings but intended for use for other purposes. DTCAES

2. This Chapter does not cover floor covering underlays.

HDG.	H.S.	DESCRIPTION	RATE OF DUTY (%)
NO.	CODE		2002	2003	2004
57.01		Carpets and other textile floor coverings knotted,
		whether or not made up.
	5701.10 00	- Of wool or fine animal hair	15	10	5
	5701.90 00	- Of other textile materials	15	10	5
57.02		Carpets and other textile floor coverings, woven,
		not tufted or flocked, whether or not made up, including
		Kelem, "Schumacks", "Karamanie" and similar hand-
		woven rugs.
	5702.10 00	- "Kelem", "Schumacks", "Karamanie" and similar hand-
		woven rugs	15	10	5
	5702.20 00	- Floor coverings of coconut fibres (coir)	15	10	5
		- Other, of pile construction, not made up:
	5702.31 00	- - Of wool or fine animal hair	15	10	5
	5702.32 00	- - Of man-made textile materials	15	10	5
	5702.39 00	- - Of other textile materials	15	10	5
		- Other, of pile construction, made up:
	5702.41 00	- - Of wool or fine animal hair	15	10	5
	5702.42 00	- - Of man-made textile materials	15	10	5
	5702.49 00	- - Of other textile materials	15	10	5
		- Other, not of pile construction, not made up:
	5702.51 00	- - Of wool or fine animal hair	15	10	5
	5702.52 00	- - Of man-made textile materials	15	10	5
	5702.59 00	- - Of other textile materials	15	10	5
		- Other, not of pile construction, made up:
	5702.91 00	- - Of wool or fine animal hair	15	10	5
	5702.92 00	- - Of man-made textile materials	15	10	5
	5702.99 00	- - Of other textile materials	15	10	5
57.03		Carpets and other textile floor coverings, tufted, whether
		or not made up.
	5703.10 00	- Of wool or fine animal hair	15	10	5
	5703.20 00	- Of nylon or other polyamides	15	10	5
	5703.30 00	- Of other man-made textile materials	15	10	5
	5703.90 00	- Of other textile materials	15	10	5
57.04		Carpets and other textile floor coverings, of felt, not
		tufted or flocked, whether or not made up.
	5704.10 00	- Tiles, having a maximum surface area of 0.3 m2	15	10	5
	5704.90 00	- Other	15	10	5
57.05	5705.00 00	Other carpets and other textile floor coverings, whether
		or not made up	15	10	5

 

CHAPTER 58

Special Woven Fabrics; Tufted Textile Fabrics; Lace, Tapestries; Trimmings; Embroidery

Notes.

1. This Chapter does not apply to textile fabrics referred to in Note 1 to Chapter 59, impregnated, coated, covered or laminated, or to other goods of Chapter 59.

2. Heading No. 58.01 also includes woven weft pile fabrics which have not yet had the floats cut, at which stage they have no pile standing up.

3. For the purpose of heading No. 58.03, "gauze" means a fabric with a warp composed wholly or in part of standing or ground threads and crossing or doup threads which cross the standing or ground threads making a half turn, a complete turn or more to form loops through which weft threads pass.

4. Heading No. 58.04 does not apply to knotted net fabrics of twine, cordage or rope, of heading No. 56.08. TEcCHD

5. For the purposes of heading No. 58.06, the expression "narrow woven fabrics" means:

(a) Woven fabrics of a width not exceeding 30 cm, whether woven as such or cut from wider pieces, provided with selvedges (woven, gummed or otherwise made) on both edges;

(b) Tubular woven fabrics of a flattened width not exceeding 30 cm; and

(c) Bias binding with folded edges, of a width when unfolded not exceeding 30 cm.

Narrow woven fabrics with woven fringes are to be classified in heading No. 58.08.

6. 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 does not apply to needlework tapestry (heading No. 58.05).

7. In addition to the products of heading No. 58.09, this Chapter also includes articles made of metal thread and of a kind used in apparel, as furnishing fabrics or for similar purposes.

HDG.	H.S.	DESCRIPTION	RATE OF DUTY (%)
NO.	CODE		2002	2003	2004
58.01		Woven pile fabrics and chenille fabrics, other than
		fabrics of heading No. 58.02 or 58.06.
	5801.10 00	- Of wool or fine animal hair	7	5	5
		- Of cotton:
	5801.21 00	- - Uncut weft pile fabrics	7	5	5
	5801.22 00	- - Cut corduroy	7	5	5
	5801.23 00	- - Other weft pile fabrics	7	5	5
	5801.24 00	- - Warp pile fabrics, epingle (uncut)	7	5	5
	5801.25 00	- - Warp pile fabrics, cut	7	5	5
	5801.26 00	- - Chenille fabrics	7	5	5
		- Of man-made fibres.
	5801.31 00	- - Uncut weft pile fabrics	7	5	5
	5801.32 00	- - Cut corduroy	7	5	5
	5801.33 00	- - Other weft pile fabrics	7	5	5
	5801.34 00	- - Warp pile fabrics, epingle (uncut)	7	5	5
	5801.35 00	- - Warp pile fabrics, cut	7	5	5
	5801.36 00	- - Chenille fabrics	7	5	5
	5801.90 00	- Of other textile materials	7	5	5
58.02		Terry towelling and similar woven terry fabrics, other
		than narrow fabrics of heading No. 58.06; tufted textile
		fabrics, other than products of heading No. 57.03.
		- Terry towelling and similar woven terry fabrics, of cotton:
	5802.11 00	- - Unbleached	7	5	5
	5802.19 00	- - Other	7	5	5
	5802.20 00	- Terry towelling and similar woven terry fabrics, of other
		textile materials	7	5	5
	5802.30 00	- Tufted textile fabrics	7	5	5
58.03		Gauze, other than narrow fabrics of heading No. 58.06.
	5803.10 00	- Of cotton	7	5	5
	5803.90 00	- Of other textile materials	7	5	5
58.04		Tulles and other net fabrics, not including woven, knitted
		or crocheted fabrics; lace in the piece, in strips or in motifs,
		other than fabrics of heading No. 60.02.
	5804.10 00	- Tulles and other net fabrics	7	5	5
		- Mechanically made lace:
	5804.21 00	- - Of man-made fibres	7	5	5
	5804.29 00	- - Of other textile materials	7	5	5
	5804.30 00	- Hand-made lace	7	5	5
58.05	5805.00 00	Hand woven tapestries of the type Gobelins, Flanders,
		Aubusson, Beauvais and the like, and needle-worked
		tapestries (for example, petit point, cross stitch),
		whether or not made up.	7	5	5
58.06		Narrow woven fabrics, other than goods of heading
		No. 58.07; narrow fabrics consisting of warp without
		weft assembled by means of an adhesive (bolducs).
	5806.10 00	- Woven pile fabrics (including terry towelling and
		similar terry fabrics) and chenille fabrics	7	5	5
	5806.20 00	- Other woven fabrics, containing by weight 5% or more
		of elastomeric yarn or rubber thread	7	5	5
		- Other woven fabrics:
	5806.31	- - Of cotton:
	5806.31 10	- - - Narrow woven fabrics of the kind being processed
		into inked ribbon for typewriters and similar machines;
		backing for electrical insulating tape, of cotton	3	3	3
	5806.31 20	- - - Textile sequencial markers used in the manufacture
		of electrical wires	3	3	3
	5806.31 90	- - - Other	7	5	5
	5806.32	- - Of man-made fibres:
	5806.32 10	- - - Narrow woven fabrics of a kind being processed into
		inked ribbon for typewriters and similar machines	3	3	3
	5806.32 20	- - - Safety seat belt webbing	3	3	3
	5806.32 90	- - - Other	7	5	5
	5806.39 00	- - Of other textile materials	7	5	5
	5806.40 00	- Fabrics consisting of warp without weft, assembled by
		means of an adhesive (bolducs)	7	5	5
58.07		Labels, badges and similar articles of textile materials,
		in the piece, in strips or cut to shape or size, not embroidered.
	5807.10 00	- Woven	7	5	5
	5807.90 00	- Other	7	5	5
58.08		Braids in the piece; ornamental trimmings in the piece,
		without embroidery, other than knitted or crocheted; tassels,
		pompons and similar articles.
	5808.10 00	- Braids in the piece	7	5	5
	5808.90 00	- Other	7	5	5
58.09	5809.00 00	Woven fabrics of metal thread and woven fabrics of
		metallised yarn of heading No. 56.05, of a kind used in
		apparel, as furnishing fabrics or for similar purposes,
		not elsewhere specified or included.	7	5	5
58.10		Embroidery in the piece, in strips or in motifs.
	5810.10 00	- Embroidery without visible ground	7	5	5
		- Other embroidery:
	5810.91 00	- - Of cotton	7	5	5
	5810.92 00	- - Of man-made fibres	7	5	5
	5810.99 00	- - Of other textile materials	7	5	5
58.11	5811.00 00	Quilted textile products in the piece, composed of one or
		more layers of textile materials assembled with padding
		by stitching or otherwise, other than embroidery of
		heading No. 58.10.	7	5	5

 

CHAPTER 59

Impregnated, Coated, Covered or Laminated Textile Fabrics;

Notes.

1. Except where the context otherwise requires, for the purposes of this Chapter the expression "textile fabrics" applies only to the woven fabrics of Chapters 50 to 55 and headings Nos. 58.03 and 58.06, the braids and ornamental trimmings in the piece of heading No. 58.08 and the knitted or crocheted fabrics of heading No. 60.02.

2. Heading No. 59.03 applies to:

(a) Textile fabrics, impregnated, coated, covered or laminated with plastics, whatever weight per square metre and whatever the nature of the plastic material (compact or cellular), other than:

(1) Fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually Chapters 50 to 55, 58 or 60); for the purpose of this provision, no account should be taken of any resulting change of colour;

(2) Products-which cannot, without fracturing, be bent manually around a cylinder of a diameter of 7 mm, at a temperature between 15°C and 30°C (usually Chapter 39);

(3) Products in which the textile fabric is either completely embedded in plastics or entirely coated or covered on both sides with such material, provided that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of colour (Chapter 39);

(4) Fabrics partially coated or partially covered with plastics and bearing designs, resulting from these treatments (usually Chapters 50 to 55, 58 or 60);

(5) Plates, sheets or strip of cellular plastics, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (Chapter 39); or

(6) Textile products of heading No. 58.11;

(b) Fabrics made from yarn, strip or the like, impregnated, coated, covered or sheathed with plastics, of heading No. 56.04.

3. For the purposes of heading No. 59.05, the expression "textile wall coverings" applies to products in rolls, of a width of not less than 45 cm, suitable for wall or ceiling decoration, consisting of a textile surface which has been fixed on a backing or has been treated on the back (impregnated or coated to permit pasting).

This heading does not, however, apply to wall coverings consisting of textile flock or dust fixed directly on a backing of paper (heading No. 48.14) or on a textile backing (generally heading No. 59.07). SIcCEA

4. For the purposes of heading No 59.06, the expression "rubberised textile fabrics" means:

(a) Textile fabrics impregnated, coated, covered or laminated with rubber,

(i) Weighing not more than 1,500 g/m²; or

(ii) Weighing more than 1,500 g/m² and containing more than 50% by weight of textile material;

(b) Fabrics made from yarn, strip or the like, impregnated, coated, covered or sheathed with rubber, of heading No. 56.04;

(c) Fabrics composed of parallel textile yarns agglomerated with rubber, irrespective of their weight per square metre.

This heading does not, however, apply to plates, sheets or strip of cellular rubber, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (Chapter 40), or textile products of heading No. 58.11.

5. Heading No. 59.07 does not apply to:

(a) Fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually Chapters 50 to 55, 58 or 60); for the purpose of this provision, no account should be taken of any resulting change of colour;

(b) Fabrics painted with designs (other than painted canvas being theatrical scenery, studio back-cloths or the like);

(c) Fabrics partially covered with flock, dust, powdered cork or the like and bearing designs resulting from these treatments; however, imitation pile fabrics remain classified in this heading;

(d) Fabrics finished with normal dressings having a basis of amylaceous or similar substances;

(e) Wood veneered on a backing of textile fabrics (heading No. 44.08);

(f) Natural or artificial abrasive powder or grain, on a backing of textile fabrics (heading No. 68.05);

(g) Agglomerated or reconstituted mica, on a backing of textile fabrics (heading No. 68.14); or

(h) Metal foil on a backing textile fabrics (Section XV).

6. Heading No. 59.10 does not apply to:

(a) Transmission or conveyor belting, of textile material, of a thickness of less than 3 mm; or

(b) Transmission or conveyor belts or belting of textile fabric impregnated, coated, covered or laminated with rubber or made from textile yarn or cord impregnated, coated, covered or sheathed with rubber (heading No. 40.10).

7. Heading No. 59.11 applies to the following goods, which do not fall in any other heading of Section XI:

(a) Textile products in the piece, cut to length or simply cut to rectangular (including square) shape (other than those having the character of the products of headings Nos. 59.08 to 59.10), the following only:

(i) Textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber, leather or other material, of a kind used for card clothing, and similar fabrics of a kind used for other technical purposes, including narrow fabrics made of velvet impregnated with rubber, for covering weaving spindles (weaving beams);

(ii) Bolting cloth;

(iii) Straining cloth of a kind used in oil presses or the like, of textile material or of human hair;

(iv) Flat woven textile fabrics with multiple warp or weft, whether or not felted, impregnated or coated, of a kind used in machinery or for other technical purposes;

(v) Textile fabrics reinforced with metal, of a kind used for technical purposes;

(vi) Cords, braids and the like, whether or not coated, impregnated or reinforced with metal, of a kind used in industry as packing or lubricating materials;

(b) Textile articles (other than those of headings Nos. 59.08 to 59.10) of a kind used for technical purposes (for example, textile fabrics and felts, endless or fitted with linking devices, of a kind used in paper-making or similar machines (for example, for pulp or asbestos-cement), gaskets, washers, polishing discs and other machinery parts).

HDG.	H.S.	DESCRIPTION	RATE OF DUTY (%)
NO.	CODE		2002	2003	2004
59.01		Textile fabrics coated with gum or amylaceous
		substances; of a kind used for the outer covers of books
		or the like; tracing cloth; prepared painting canvas;
		buckram and similar stiffened textile fabrics of a kind
		used for hat foundations.
	5901.10 00	- Textile fabrics coated with gum or amylaceous
		substances, of a kind used for the outer covers
		of books or the like	7	5	5
	5901.90 00	- Other	7	5	5
59.02		Tyre cord fabric of high tenacity yarn of nylon or other
		polyamides, polyesters or viscose rayon.
	5902.10 00	- Of nylon or other polyamides	Free	Free	Free
	5902.20 00	- Of polyesters	1 **	1	1
	5902.90 00	- Other	Free	Free	Free
59.03		Textile fabrics impregnated, coated, covered or laminated
		with plastics, other than those of heading No. 59.02.
	5903.10 00	- With polyvinyl chloride	7	5	5
	5903.20 00	- With polyurethane	7	5	5
	5903.90 00	- Other	7	5	5
59.04		Linoleum, whether or not cut to shape; floor coverings
		consisting of a coating or covering applied on a textile
		backing, whether or not cut to shape.
	5904.10 00	- Linoleum	15	10	5
		- Other:
	5904.91 00	- - With a base consisting of needleloom felt or non-wovens	15	10	5
	5904.92 00	- - With other textile base	15	10	5
59.05	5905.00 00	Textile wall coverings.	15	10	5
59.06		Rubberized textile fabrics, other than those of heading
		No. 59.02.
	5906.10 00	- Adhesive tape of a width not exceeding 20 cm.	7	5	5
		- Other:
	5906.91 00	- - Knitted or crocheted	7	5	5
	5906.99	- - Other:
	5906.99 10	- - - Hospital rubber sheeting	3	3	3
	5906.99 90	- - - Other	7	5	5
59.07	5907.00 00	Textile fabrics otherwise impregnated, coated or covered;
		painted canvas being theatrical scenery, studio back cloths
		or the like.	7	5	5
59.08	5908.00 00	Textile wicks, woven, plaited or knitted, for lamps, stoves,
		lighters, candles or the like; incandescent gas mantles and
		tubular knitted gas mantle fabric therefor, whether or not
		impregnated.	7	5	5
59.09	5909.00 00	Textile hosepiping and similar textile tubing, with or
		without lining, armour or accessories of other materials.	1 ***	1	1
59.10	5910.00 00	Transmission or conveyor belts or belting, of textile
		material, whether or not impregnated, coated, covered
		or laminated with plastics, or reinforced with metal or
		other material.	3	3	3
59.11		Textile products and articles, for technical uses, specified
		in Note 7 to this Chapter.
	5911.10 00	- Textile fabrics, felt and felt-lined woven fabrics, coated,
		covered or laminated with rubber, leather or other material,
		of a kind used for card clothing, and similar fabrics of a
		kind used for other technical purposes, including narrow
		fabrics made of velvet impregnated with rubber, for
		covering weaving spindles (weaving beams)	1 **	1	1
	5911.20 00	- Bolting cloth, whether or not made up	1 **	1	1
'		- Textile fabrics and felts, endless or fitted with linking
		devices, of a kind used in paper-making or similar
		machines (for example, for pulp or asbestos-cement):
	5911.31 00	- -Weighing less than 650 g/m²	1 ***	1	1
	911.32 00	- - Weighing 650 g/m² or more	1 ***	1	1
	5911.40 00	- Straining cloth of a kind used in oil presses or the like,
		including that of human hair	3	3	3
	5911.90	- Other:
	5911.90 10	- - - Textile packings and gaskets	7	5	5
	5911.90 90	- - - Other	3	3	3

 

CHAPTER 60

Knitted or Crocheted Fabrics

Notes.

1. This Chapter does not cover:

(a) Crochet lace of heading No. 58.04;

(b) Labels, badges or similar articles, knitted or crocheted, of heading No. 58.07; or

(c) Knitted or crocheted fabrics, impregnated, coated, covered or laminated, of Chapter 59. However, knitted or crocheted pile fabrics, impregnated, coated, covered or laminated, remain classified in heading No. 60.01.

2. This Chapter also includes fabrics made of metal thread and of a kind used in apparel, as furnishing fabrics or for similar purposes.

3. Throughout the Nomenclature any reference to "knitted" goods includes a reference to stitch-bonded goods in which the chain stitches are formed of textile yarn.

HDG.	H.S.	DESCRIPTION	RATE OF DUTY (%)
NO.	CODE		2002	2003	2004
60.01		Pile fabrics, including "long pile" fabrics and terry
		fabrics, knitted or crocheted.
	6001.10 00	- "Long pile" fabrics	7	5	5
		- Looped pile fabrics:
	6001.21 00	- - Of cotton	7	5	5
	6001.22 00	- - Of man-made fibres	7	5	5
	6001.29 00	- - Of other textile materials	7	5	5
		- Other:
	6001.91 00	-- Of cotton	7	5	5
	6001.92	- - Of man-made fibres:
	6001.92 10	- - - Pile fabrics of 100% polyester staple fibres used in
		the manufacture of paint rollers, measuring 2½ to 3
		inches in width	3	3	3
	6001.92 90	- - - Other	7	5	5
	6001.99 00	- - Of other textile materials	7	5	5
60.02		Other knitted or crocheted fabrics.
	6002.10 00	- Of a width not exceeding 30 cm, containing by weight
		5% or more of elastomeric yarn or rubber thread	7	5	5
	6002.20 00	- Other, of a width not exceeding 30 cm.	7	5	5
	6002.30	- Of a width exceeding 30 cm, containing by weight
		5% or more of elastomeric yarn or rubber thread:
	6002.30 10	- - - Knitted swimwear fabric containing by weight 80%
		synthetic yarn and 20% elastic yarn	3	3	3
	6002.30 90	- - - Other	7	5	5
		- Other fabrics, warp knit (including those made on galloon
		knitting machines):
	6002.41 00	- - Of wool or fine animal hair	7	5	5
	6002.42 00	- - Of cotton	7	5	5
	6002.43 00	- - Of man-made fibres	7	5	5
	6002.49 00	- - Other	7	5	5
		- Other:
	6002.91 00	- - Of wool or fine animal hair	7	5	5
	6002.92 00	- - Of cotton	7	5	5
	6002.93	- - Of man-made fibres:
	6002.93 10	- - - Elastic (combined with rubber threads)	7	5	5
	6002.93 90	- - - Other:
	6002.93 91	- - - - Nylon fiber mesh for use as backing material for mosaic tiles	3	3	3
	6002.93 99	- - - - Other	7	5	5
	6002.99 00	- - Other	7	5	5

 

CHAPTER 61

Articles of Apparel and Clothing Accessories, Knitted or Crocheted

Notes.

1. This Chapter applies only to made up knitted or crocheted articles.

2. This Chapter does not cover.

(a) Goods of heading No. 62.12;

(b) Worn clothing or other worn articles of heading No. 63.09; or

(c) Orthopaedic appliances, surgical belts, trusses or the like (heading No. 90.21).

3. For the purposes of headings Nos. 61.03 and 61.04:

(a) The term "suit" means a set of garments composed of two or three pieces made up, in respect of their outer surface, in the same fabric and comprising:

- one suit coat or jacket the outer shell of which, exclusive of sleeves, consists of four or more panels, designed to cover the upper part of the body, possibly with a tailored waistcoat in addition whose front is made from the same fabric as the outer surface of the other components of the set and whose back is made from the same fabric as the lining of the suit coat or jacket; and

- one garment designed to cover the lower part of the body and consisting of trousers, breeches or shorts (other than swimwear), a skirt or a divided skirt, having neither braces nor bibs.

All of the components of a suit must be of the same fabric construction, colour and composition; they must also be of the same style and of corresponding or compatible size. However, these components may have piping (a strip of fabric sewn into the seam) in a different fabric.

If several separate components to cover the lower part of the body are presented together (for example, two pairs of trousers or trousers and shorts, or a skirt or divided skirt and trousers), the constituent lower part shall be one pair of trousers or, in the case of women's or girls' suits, the skirt or divided skirt, the other garments being considered separately.

The term "suit" includes the following sets of garments, whether or not they fulfill all the above conditions:

- morning dress, comprising a plain jacket (cutaway) with rounded tails hanging well down at the back and striped trousers;

- evening dress (tailcoat), generally made of black fabric, the jacket of which is relatively short at the front, does not close and has narrow skirts cut in at the hips an hanging down behind;

- dinner jacket suits, in which the jacket is similar in style to an ordinary jacket (though perhaps revealing more of the shirt front), but has shiny silk or imitation silk lapels.

(b) The term "ensemble" means a set of garments (other than suits and articles of heading No. 61.07, 61.08 or 61.09), composed of several pieces made up in identical fabric, put up for retail sale, and comprising:

- one garment designed to cover the upper part of the body, with the exception of pullovers which may form a second upper garment in the sole context of twin sets, and of waistcoats which may also form a second upper garment, and

- one or two different garments, designed to cover the lower part of the body and consisting of trousers, bib and brace overalls, breeches, shorts (other than swimwear), a skirt or a divided skirt.

All of the components of an ensemble must be of the same fabric construction, style, colour and composition; they also must be of corresponding or compatible size. The term "ensemble" does not apply to track suits or ski suits, of heading No. 61.12.

4. Headings Nos. 61.05 and 61.06 do not cover garments with pockets below the waist with a ribbed waistband or other means of tightening at the bottom of the garment or garments having an average of less than 10 stitches per linear centimetre in each direction counted on an area measuring at least 10 cm x 10 cm. Heading No. 61.05 does not cover sleeveless garments.

5. Heading No. 61.09 does not cover garments with a drawstring, ribbed waistband or other means of tightening at the bottom of the garment.

6. For the purposes of heading No. 61.11:

(a) The expression "babies' garments and clothing accessories" means articles for young children of a body height not exceeding 86 cm; it also covers babies' napkins;

(b) Articles which are, prima facie, classifiable both in heading No. 61.11 and in other headings of this Chapter are to be classified in heading No. 61.11.

7. For the purposes of heading No. 61.12, "ski suits" means garments or sets of garments which, by their general appearance and texture, are identifiable as intended to be worn principally for skiing (cross-country or alpine). They consist either of:

(a) a "ski overall", that is, a one-piece garment designed to cover the upper and the lower parts of the body; in addition to sleeves and a collar the ski overall may have pockets or footstraps; or

(b) a "ski ensemble", that is, a set of garments composed of two or three pieces, put up for retail sale and comprising:

- one garment such as an anorak, wind-cheater, wind jacket or similar article, closed by a slide fastener (zipper), possibly with a waistcoat in addition, and

- one pair of trousers whether or not extending above waist-level, one pair of breeches or one bib and brace overall.

The "ski ensemble" may also consist of an overall similar to the one mentioned in paragraph (a) above and a type of padded, sleeveless jacket worn over the overall.

All the components of a "ski ensemble" must be made up in a fabric of the same texture, style and composition whether or not of the same colour; they also must be of corresponding or compatible size.

8. Garments which are, prima facie, classifiable both in heading No. 61.13 and in other headings of this Chapter, excluding heading No. 61.11, are to be classified in heading No. 61.13.

9. Garments of this Chapter designed for left over right closure at the front shall be regarded as men's or boys' garments, and those designed for right over left closure at the front as women's or girls' garments. These provisions do not apply where the cut of the garment clearly indicates that it is designed for one or other of the sexes.

Garments which cannot be identified as men's or boys' garments or as women's or girl's garments are to be classified in the headings covering women's or girls' garments.

10. Articles of this Chapter may be made of metal thread.

HDG.	H.S.	DESCRIPTION	RATE OF DUTY (%)
NO.	CODE		2002	2003	2004
61.01		Men's or boys' overcoats, car-coats, capes, cloaks,
		anoraks (including ski-jackets), wind-cheaters, wind-
		jackets and similar articles, knitted or crocheted, other
		than those of heading No. 61.03.
	6101.10 00	- Of wool or fine animal hair	15	10	5
	6101.20 00	- Of cotton	15	10	5
	6101.30 00	- Of man-made fibres	15	10	5
	6101.90 00	- Of other textile materials	15	10	5
61.02		Women's or girls' overcoats, car-coats, capes, cloaks,
		anoraks (including ski-jackets), wind-cheaters, wind-
		jackets and similar articles, knitted or crocheted, other
		than those of heading No. 61.04.
	6102.10 00	- Of wool or fine animal hair	15	10	5
	6102.20 00	- Of cotton	15	10	5
	6102.30 00	- Of man-made fibres	15	10	5
	6102.90 00	- Of other textile materials	15	10	5
61.03		Men's or boys' suits, ensembles, jackets, blazers,
		trousers, bib and brace overalls, breeches and shorts
		(other than swimwear), knitted or crocheted.
		- Suits:
	6103.11 00	- - Of wool or fine animal hair	15	10	5
	6103.12 00	- - Of synthetic fibres	15	10	5
	6103.19 00	- - Of other textile materials	15	10	5
		- Ensembles:
	6103.21 00	- - Of wool or fine animal hair	15	10	5
	6103.22 00	- - Of cotton	15	10	5
	6103.23 00	- - Of synthetic fibres	15	10	5
	6103.29 00	- - Of other textile materials	15	10	5
		- Jackets and blazers:
	6103.31 00	- - Of wool or fine animal hair	15	10	5
	6103.32 00	- - Of cotton	15	10	5
	6103.33 00	- - Of synthetic fibres	15	10	5
	6103.39 00	- - Of other textile materials	15	10	5
		- Trousers, bib and brace overalls, breeches and shorts:
	6103.41 00	- - Of wool or fine animal hair	15	10	5
	6103.42 00	- - Of cotton	15	10	5
	6103.43 00	- - Of synthetic fibres	15	10	5
	6103.49 00	- - Of other textile materials	15	10	5
61.04		Women's or girls' suits, ensembles, jackets, dresses, skirts,
		divided skirts, trousers, bib and brace overalls, breeches
		and shorts (other than swimwear), knitted or crocheted.
		- Suits
	6104.11 00	- - Of wool or fine animal hair	15	10	5
	6104.12 00	- - Of cotton	15	10	5
	6104.13 00	- - Of synthetic fibres	15	10	5
	6104.19 00	- - Of other textile materials	15	10	5
		- Ensembles:
	6104.21 00	- - Of wool or fine animal hair	15	10	5
	6104.22 00	- - Of cotton	15	10	5
	6104.23 00	- - Of synthetic fibres	15	10	5
	6104.29 00	- - Of other textile materials	15	10	5
		- Jackets and blazers
	6104.31 00	- - Of wool or fine animal hair	15	10	5
	6104.32 00	- - Of cotton	15	10	5
	6104.33 00	- - Of synthetic fibres	15	10	5
	6104.39 00	- - Of other textile materials	15	10	5
		- Dresses:
	6104.41 00	- - Of wool or fine animal hair	15	10	5
	6104.42 00	- - Of cotton	15	10	5
	6104.43 00	- - Of synthetic fibres	15	10	5
	6104.44 00	- - Of artificial fibres	15	10	5
	6104.49 00	- - Of other textile materials	15	10	5
		- Skirts and divided skirts:
	6104.51 00	- - Of wool or fine animal hair	15	10	5
	6104.52 00	- - Of cotton	15	10	5
	6104.53 00	- - Of synthetic fibres	15	10	5
	6104.59 00	- - Of other textile materials	15	10	5
		- Trousers, bib and brace overalls, breeches and shorts:
	6104.61 00	- - Of wool or fine animal hair	15	10	5
	6104.62 00	- - Of cotton	15	10	5
	6104.63 00	- - Of synthetic fibres	15	10	5
	6104.69 00	- - Of other textile materials	15	10	5
61.05		Men's or boys' shirts, knitted or crocheted.
	6105.10 00	- Of cotton	15	10	5
	6105.20 00	- Of man-made fibres	15	10	5
	6105.90 00	- Of other textile materials	15	10	5
61.06		Women's or girls' blouses, shirts and shirt-blouses, knitted
		or crocheted.
	6106.10 00	- Of cotton	15	10	5
	6106.20 00	- Of man-made fibres	15	10	5
	6106.90 00	- Of other textile materials	15	10	5
61.07		Men's or boys' underpants, briefs, nightshirts, pyjamas,
		bathrobes, dressing gowns and similar articles, knitted or
		crocheted.
		- Underpants and briefs:
	6107.11 00	- - Of cotton	15	10	5
	6107.12 00	- - Of man-made fibres	15	10	5
	6107.19 00	- - Of other textile materials	15	10	5
		- Nightshirts and pyjamas:
	6107.21 00	- - Of cotton	15	10	5
	6107.22 00	- - Of man-made fibres	15	10	5
	6107.29 00	- -Of other textile materials	15	10	5
		- Other:
	6107.91 00	- - Of cotton	15	10	5
	6107.92 00	- - Of man-made fibres	15	10	5
	6107.99 00	- - Of other textile materials	15	10	5
61.08		Women's or girls' slips, petticoats, briefs, panties,
		nightdresses, pyjamas, negliges, bathrobes, dressing
		gowns and similar articles, knitted or crocheted.
		- Slips and petticoats:
	6108.11 00	- - Of man-made fibres	15	10	5
	6108.19 00	- - Of other textile materials	15	10	5
		- Briefs and panties:
	6108.21 00	- - Of cotton	15	10	5
	6108.22 00	- - Of man-made fibres	15	10	5
	6108.29 00	- - Of other textile materials	15	10	5
		- Nightdresses and pyjamas:
	6108.31 00	- - Of cotton	15	10	5
	6108.32 00	- - Of man-made fibres	15	10	5
	6108.39 00	- - Of other textile materials	15	10	5
		- Other:
	6108.91 00	- - Of cotton	15	10	5
	6108.92 00	- - Of man-made fibres	15	10	5
	6108.99 00	- - Of other textile materials	15	10	5
61.09		T-shirts, singlets and other vests, knitted or crocheted.
	6109.10 00	- Of cotton	15	10	5
	6109.90 00	- Of other textile materials	15	10	5
61.10		Jerseys, pullovers, cardigans, waistcoats and similar
		articles, knitted or crocheted.
	6110.10 00	- Of wool or fine animal hair	15	10	5
	6110.20 00	- Of cotton	15	10	5
	6110.30 00	- Of man-made fibres	15	10	5
	6110.90 00	- Of other textile materials	15	10	5
61.11		Babies' garments and clothing accessories, knitted or
		crocheted.
	6111.10 00	- Of wool or fine animal hair	15	10	5
	6111.20 00	- Of cotton	15	10	5
	6111.30 00	- Of synthetic fibres	15	10	5
	6111.90 00	- Of other textile materials	15	10	5
61.12		Track suits, ski suits and swimwear, knitted or crocheted.
		- Track suits:
	6112.11 00	- - Of cotton	15	10	5
	6112.12 00	- - Of synthetic fibres	15	10	5
	6112.19 00	- - Of other textile materials	15	10	5
	6112.20 00	- Ski suits
		- Men's or boys' swimwear:
	6112.31 00	- - Of synthetic fibres	15	10	5
	6112.39 00	- - Of other textile fibres	15	10	5
		- Women's or girls' swimwear.
	6112.41 00	- - Of synthetic fibres	15	10	5
	6112.49 00	- - Of other textile materials	15	10	5
61.13	6113.00 00	Garments, made up of knitted or crocheted fabrics of
		heading No. 59.03, 59.06 or 59.07.	15	10	5
61.14		Other garments, knitted or crocheted.
	6114.10 00	- Of wool or fine animal hair	15	10	5
	6114.20 00	- Of cotton	15	10	5
	6114.30 00	- Of man-made fibres	15	10	5
	6114.90 00	- Of other textile materials	15	10	5
61.15		Panty hose, tights, stockings, socks and other hosiery,
		including stockings for varicose veins and footwear
		without applied soles, knitted or crocheted.
		- Panty hose and tights:
	6115.11 00	- - Of synthetic fibres, measuring per single yarn less
		than 67 decitex	15	10	5
	6115.12 00	- - Of synthetic fibres, measuring per single yarn 67
		decitex or more	15	10	5
	6115.19 00	- - Of other textile materials	15	10	5
	6115.20 00	- Women's full-length or knee-length hosiery, measuring
		per single yarn less than 67 decitex	15	10	5
		- Other:
	6115.91 00	- - Of wool or fine animal hair	15	10	5
	6115.92 00	- - Of cotton	15	10	5
	6115.93 00	- - Of synthetic fibres	15	10	5
	6115.99 00	- - Of other textile materials	15	10	5
61.16		Gloves, mittens and mitts, knitted or crocheted.
	6116.10 00	- Impregnated, coated or covered with plastics or rubber	15	10	5
		- Other:
	6116.91 00	- - Of wool or fine animal hair	15	10	5
	6116.92 00	- - Of cotton	15	10	5
	6116.93 00	- -Of synthetic fibres	15	10	5
	6116.99 00	- - Of other textile materials	15	10	5
61.17		Other made up clothing accessories, knitted or crocheted;
		knitted or crocheted parts of garments or of clothing
		accessories.
	6117.10 00	- Shawls, scarves, mufflers, mantillas, veils and the like	15	10	5
	6117.20 00	- Ties, bow ties and cravats	15	10	5
	6117.80 00	- Other accessories	15	10	5
	6117.90 00	- Parts	15	10	5

 

CHAPTER 62

Articles of Apparel and Clothing Accessories, Not Knitted or Crocheted

Notes.

1. This Chapter applies only to made up articles of any textile fabric other than wadding, excluding knitted or crocheted articles (other than those of heading No. 62.12).

2. This Chapter does not cover:

(a) Worn clothing or other worn articles of heading No. 63.09; or

(b) Orthopaedic appliances, surgical belts, trusses or the like (heading No. 90.21).

3. For the purposes of headings Nos. 62.03 and 62.04:

(a) The term "suit' means a set of garments composed of two or three pieces made up, in respect of their outer surface, in the same fabric and comprising:

- one suit coat or jacket the outer shell of which, exclusive of sleeves, consists of four or more panels, designed to cover the upper part of the body, possibly with a tailored waistcoat in addition whose front is made from the same fabric as the outer surface of the other components of the set and whose back is made from the same fabric as the lining of the suit coat or jacket; and

- one garment designed to cover the lower part of the body and consisting of trousers, breeches or shorts (other than swimwear), a skirt or a divided skirt having neither braces nor bibs.

All of the components of a suit must be of the same fabric construction, colour and composition; they must also be of the same style and of corresponding or compatible size. However, these components may have piping (a strip of fabric sewn into the seam) in a different fabric.

If several separate components to cover the lower part of the body are presented together (for example, two pairs of trousers or trousers and shorts, or a skirt or divided skirt and trousers), the constituent lower part shall be one pair of trousers or, in the case of women's or girls' suits, the skirt or divided skirt, the other garments being considered separately.

The term "suit" includes the following sets of garments, whether or not they fulfill all the above conditions:

- morning dress, comprising a plain jacket (cutaway) with rounded tails hanging well down at the back and striped trousers;

- evening dress (tailcoat), generally made of black fabric, the jacket of which is relatively short at the front, does not close and has narrow skirts cut in at the hips and hanging down behind;

- dinner jacket suits, in which the jacket is similar in style to an ordinary jacket (though perhaps revealing more of the shirt front), but has shiny silk or imitation silk lapels.

(b) The term "ensemble" means a set of garments (other than suits and articles of heading No. 62.07 or 62.08) composed of several pieces made up in identical fabric, put up for retail sale, and comprising:

- one garment designed to cover the upper part of the body, with the exception of waistcoats which may also form a second upper garment, and

- one or two different garments, designed to cover the lower part of the body and consisting of trousers, bib and brace overalls, breeches, shorts (other than swimwear), a skirt or a divided skirt.

All of the components of an ensemble must be of the same fabric construction, style, colour and composition; they also must be of corresponding or compatible size. The term "ensemble" does not apply to track suits or ski suits, of heading No. 62.11.

4. For the purposes of heading No. 62.09:

(a) The expression "babies' garments and clothing accessories" means articles for young children of a body height not exceeding 86 cm; it also covers babies' napkins;

(b) Articles which are, prima facie, classifiable both in heading No. 62.09 and in other headings of this Chapter are to be classified in heading No. 62.09.

5. Garments which are, prima facie, classifiable both in heading No. 62.10 and in other headings of this Chapter, excluding heading No. 62.09, are to be classified in heading No. 62.10. HSIDTE

6. For the purposes of heading No. 62.11, "ski suits" means garments or sets of garments which, by their general appearance and texture, are identifiable as intended to be worn principally for skiing (cross-country or alpine). They consist either of:

(a) a "ski overall", that is, a one-piece garment designed to cover the upper and the lower parts of the body; in addition to sleeves and a collar the ski overall may have pockets or footstraps; or

(b) a "ski ensemble", that is, a set of garments composed of two or three pieces, put up for retail sale and comprising:

- one garment such as an anorak, wind-cheater, wind-jacket or similar article, closed by a slide fastener (zipper), possibly with a waistcoat in addition, and

- one pair of trousers whether or not extending above waist-level, one pair of breeches or one bib and brace overall.

The "ski ensemble" may also consist of an overall similar to the one mentioned in paragraph (a) above and a type of padded, sleeveless jacket worn over the overall.

All the components of a "ski ensemble" must be made up in a fabric of the same texture, style and composition whether or not of the same colour; they also must be of corresponding or compatible size.

7. Scarves and articles of the scarf type, square or approximately square, of which no side exceeds 60 cm, are to be classified as handkerchiefs (heading No. 62.13). Handkerchiefs of which any side exceeds 60 cm are to be classified in heading No. 62.14.

8. Garments of this Chapter designed for left over right closure at the front shall be regarded as men's or boys' garments, and those designed for right over left closure at the front as women's or girls' garments. These provisions do not apply where the cut of the garment clearly indicates that it is designed for one or other of the sexes.

Garments which cannot be identified as men's or boys' garments or as women's or girls' garments are to be classified in the headings covering women's or girls' garments.

9. Articles of this Chapter may be made of metal thread.

HDG.	H.S.	DESCRIPTION	RATE OF DUTY (%)
NO.	CODE		2002	2003	2004
62.01		Men's or boys' overcoats, car-coats, capes, cloaks,
		anoraks (including ski-jackets), wind-cheaters, wind-
		jackets and similar articles, other than those of heading
		No. 62.03.
		- Overcoats, raincoats, car-coats, capes, cloaks and
		similar articles:
	6201.11 00	- - Of wool or fine animal hair	15	10	5
	6201.12 00	- - Of cotton	15	10	5
	6201.13 00	- - Of man-made fibres	15	10	5
	6201.19 00	- - Of other textile materials	15	10	5
		- Other:
	6201.9100	- - Of wool or fine animal hair	15	10	5
	6201.92 00	- - Of cotton	15	10	5
	6201.93 00	- - Of man-made fibres	15	10	5
	6201.99 00	- -Of other textile materials	15	10	5
62.02		Women's or girls' overcoats, car-coats, capes, cloaks,
		anoraks (including ski jackets), wind-cheaters, wind-
		jackets and similar articles, other than those of heading
		No. 62.04.
		- Overcoats, raincoats, car-coats, capes, cloaks and
		similar articles:
	6202.11 00	- - Of wool or fine animal hair	15	10	5
	6202.12 00	- - Of cotton	15	10	5
	6202.13 00	- - Of man-made fibres	15	10	5
	6202.19 00	- - Of other textile materials	15	10	5
		- Other:
	6202.91 00	- - Of wool or fine animal hair	15	10	5
	6202.92 00	- - Of cotton	15	10	5
	6202.93 00	- - Of man-made fibres	15	10	5
	6202.99 00	- - Of other textile materials	15	10	5
62.03		Men's or boys' suits, ensembles, jackets, blazers, trousers,
		bib and brace overalls, breeches and shorts (other than
		swimwear).
		- Suits:
	6203.11 00	- - Of wool or fine animal hair	15	10	5
	6203.12 00	- - Of synthetic fibres	15	10	5
	6203.19 00	- - Of other textile materials	15	10	5
		- Ensembles:
	6203.21 00	- - Of wool or fine animal hair	15	10	5
	6203.22 00	- - Of cotton	15	10	5
	6203.23 00	- - Of synthetic fibres	15	10	5
	6203.29 00	- - Of other textile materials	15	10	5
		- Jackets and blazers:
	6203.31 00	- - Of wool or fine animal hair	15	10	5
	6203.32 00	- - Of cotton	15	10	5
	6203.33 00	- - Of synthetic fibres	15	10	5
	6203.39 00	- - Of other textile materials	15	10	5
		- Trousers, bib and brace overalls, breeches and shorts:
	6203.41 00	- - Of wool or fine animal hair	15	10	5
	6203.42 00	- - Of cotton	15	10	5
	6203.43 00	- - Of synthetic fibres	15	10	5
	6203.49 00	- - Of other textile materials	15	10	5
62.04		Women's or girls' suits, ensembles, jackets, blazers,
		dresses, skirts, divided skirts, trousers, bib and brace
		overalls, breeches and shorts (other than swimwear).
		- Suits:
	6204.11 00	- - Of wool or fine animal hair	15	10	5
	6204.12 00	- - Of cotton	15	10	5
	6204.13 00	- - Of synthetic fibres	15	10	5
	6204.19 00	- - Of other textile materials	15	10	5
		- Ensembles:
	6204.21 00	- -Of wool or fine animal hair	15	10	5
	6204.22 00	- - Of cotton	15	10	5
	6204.23 00	- - Of synthetic fibres	15	10	5
	6204.29 00	- - Of other textile materials	15	10	5
		- Jackets and blazers:
	6204.31 00	- -Of wool or fine animal hair	15	10	5
	6204.32 00	- - Of cotton	15	10	5
	6204.33 00	- - Of synthetic fibres	15	10	5
	6204.39 00	- - Of other textile materials	15	10	5
		- Dresses:
	6204.41 00	- - Of wool or fine animal hair	15	10	5
	6204.42 00	- - Of cotton	15	10	5
	6204.43 00	- - Of synthetic fibres	15	10	5
	6204.44 00	- - Of artificial fibres	15	10	5
	6204.49 00	- - Of other textile materials	15	10	5
		- Skirts and divided skirts:
	6204.51 00	- - Of wool or fine animal hair	15	10	5
	6204.52 00	- - Of cotton	15	10	5
	6204.53 00	- - Of synthetic fibres	15	10	5
	6204.59 00	- -Of other textile materials	15	10	5
		- Trousers, bib and brace overalls, breeches and shorts:
	6204.61 00	- - Of wool or fine animal hair	15	10	5
	6204.62 00	- - Of cotton	15	10	5
	6204.63 00	- - Of synthetic fibres	15	10	5
	6204.69 00	- - Of other textile materials	15	10	5
62.05		Men's or boys' shirts.
	6205.10 00	- Of wool or fine animal hair	15	10	5
	6205.20 00	- Of cotton	15	10	5
	6205.30 00	- Of man-made fibres	15	10	5
	6205.90 00	- Of other textile materials	15	10	5
62.06		Women's or girls' blouses, shirts and shirt-blouses.
	6206.10 00	- Of silk or silk waste	15	10	5
	6206.20 00	- Of wool or fine animal hair	15	10	5
	6206.30 00	- Of cotton	15	10	5
	6206.40 00	- Of man-made fibres	15	10	5
	6206.90 00	- Of other textile materials	15	10	5
62.07		Men's or boys' singlets and other vests, underpants,
		briefs, nightshirts, pyjamas, bathrobes, dressing gowns
		and similar articles.
		- Underpants and briefs:
	6207.11 00	- -Of cotton	15	10	5
	6207.19 00	- - Of other textile materials	15	10	5
	6207.21 00	- Nightshirts and pyjamas:
		- - Of cotton	15	10	5
	6207.22 00	- - Of man-made fibres	15	10	5
	6207.29 00	- - Of other textile materials	15	10	5
		- Other:
	6207.91 00	- - Of cotton	15	10	5
	6207.92 00	- - Of man-made fibres	15	10	5
	6207.99 00	-- Of other textile materials	15	10	5
62.08		Women's or girls' singlets and other vests, slips, petticoats,
		briefs, panties, nightdresses, pyjamas, negliges, bathrobes,
		dressing gowns and similar articles.
		- Slips and petticoats:
	6208.11 00	- - Of man-made fibres	15	10	5
	6208.19 00	- - Of other textile materials	15	10	5
		- Nightdresses and pyjamas:
	6208.21 00	- - Of cotton	15	10	5
	6208.22 00	- - Of man-made fibres	15	10	5
	6208.29 00	- - Of other textile materials	15	10	5
		- Other:
	6208.91 00	- - Of cotton	15	10	5
	6208.92 00	- - Of man-made fibres	15	10	5
	6208.99 00	- - Of other textile materials	15	10	5
62.09		Babies' garments and clothing accessories.
	6209.10 00	- Of wool or fine animal hair	15	10	5
	6209.20 00	- Of cotton	15	10	5
	6209.30 00	- Of synthetic fibres	15	10	5
	6209.90 00	- Of other textile materials	15	10	5
62.10		Garments, made up of fabrics of heading No. 56.02,
		56.03, 59.03, 59.06 or 59.07.
	6210.10 00	- Of fabrics of heading No. 56.02 or 56.03	15	10	5
	6210.20 00	- Other garments, of the type described in subheadings
			15	10	5
	6210.30 00	- Other garments, of the type described in subheadings
		6202.11 to 6202.19	15	10	5
	6210.40 00	- Other men's or boys' garments	15	10	5
	6210.50 00	- Other women's or girls' garments	15	10	5
62.11		Track suits, ski suits and swimwear; other garments.
		- Swimwear:
	6211.11 00	- - Men's or boys'	15	10	5
	6211.12 00	- - Women's or girls'	15	10	5
	6211.20 00	- Ski suits	15	10	5
		- Other garments, men's or boys':
	6211.31 00	- - Of wool or fine animal hair	15	10	5
	6211.32 00	- - Of cotton	15	10	5
	6211.33 00	- - Of man-made fibres	15	10	5
	6211.39 00	- - Of other textile materials	15	10	5
		- Of other garments, women's or girls':
	6211.41 00	- - Of wool or fine animal hair	15	10	5
	6211.42 00	- - Of cotton	15	10	5
	6211.43 00	- - Of man-made fibres	15	10	5
	6211.49 00	- - Of other textile materials	15	10	5
62.12		Brassieres, girdles, corsets, braces, suspenders, garters
		and similar articles and parts thereof, whether or not
		knitted or crocheted.
	6212.10 00	-Brassieres	15	10	5
	6212.20 00	- Girdles and panty-girdles	15	10	5
	6212.30 00	- Corselettes	15	10	5
	6212.90 00	- Other	15	10	5
62.13		Handkerchiefs.
	6213.10 00	- Of silk or silk waste	15	10	5
	6213.20 00	- Of cotton	15	10	5
	6213.90 00	-Of other textile materials	15	10	5
62.14		Shawls, scarves, mufflers, mantillas, veils and the like.
	6214.10 00	- Of silk or silk waste	15	10	5
	6214.20 00	- Of wool or fine animal hair	15	10	5
	6214.30 00	- Of synthetic fibres	15	10	5
	6214.40 00	- Of artificial fibres	15	10	5
	6214.90 00	- Of other textile materials	15	10	5
62.15		Ties, bow ties and cravats.
	6215.10 00	- Of silk or silk waste	15	10	5
	6215.20 00	- Of man-made fibres	15	10	5
	6215.90 00	- Of other textile materials	15	10	5
62.16	6216.00 00	Gloves, mittens and mitts.	15	10	5
62.17		Other made-up clothing accessories; parts of garments
		or of clothing accessories, other than those of heading
		No. 62.12.
	6217.10 00	-Accessories	15	10	5
	6217.90 00	- Parts	15	10	5

 

CHAPTER 63

Other Made Up Textile Articles; Sets; Worn Clothing and Worn Textile Articles; Rags

Notes.

1. Sub-Chapter I applies only to made up articles, of any textile fabric. IcAaSD

2. Sub-Chapter I does not cover:

(a) Goods of Chapters 56 to 62; or

(b) Worn clothing or other worn articles of heading No. 63.09.

3. Heading No. 63.09 applies only to the following goods:

(a) Articles of textile materials:

(i) Clothing and clothing accessories, and parts thereof;

(ii) Blankets and travelling rugs;

(iii) Bed linen, table linen, toilet linen and kitchen linen;

(iv) Furnishing articles, other than carpets of headings Nos. 57.01 to 57.05 and tapestries of heading No. 58.05;

(b) Footwear and headgear of any material other than asbestos.

In order to be classified in this heading, the articles mentioned above must comply with both of the following requirements:

(i) they must show signs of appreciable wear, and

(ii) they must be presented in bulk or in bales, sacks or similar packings.

HDG.	H.S.	DESCRIPTION	RATE OF DUTY (%)
NO.	CODE		2002	2003	2004
63.01		Blankets and travelling rugs.
	6301.10 00	- Electric blankets	15	10	5
	6301.20 00	- Blankets (other than electric blankets) and travelling
		rugs, of wool or of fine animal hair	15	10	5
	6301.30 00	- Blankets (other than electric blankets) and travelling
		rugs, of cotton	15	10	5
	6301.40 00	- Blankets (other than electric blankets) and travelling
		rugs, of synthetic fibres	15	10	5
	6301.90 00	- Other blankets and travelling rugs	15	10	5
63.02		Bed linen, table linen, toilet linen and kitchen linen.
	6302.10 00	- Bed linen, knitted or crocheted	15	10	5
		- Other bed linen, printed:
	6302.21 00	- - Of cotton	15	10	5
	6302.22 00	- - Of man-made fibres	15	10	5
	6302.29 00	- - Of other textile materials	15	10	5
		- Other bed linen:
	6302.31 00	- - Of cotton	15	10	5
	6302.32 00	- - Of man-made fibres	15	10	5
	6302.39 00	- - Of other textile materials	15	10	5
	6302.40 00	- Table linen, knitted or crocheted	15	10	5
		- Other table linen:
	6302.51 00	- - Of cotton	15	10	5
	6302.52 00	- - Of flax	15	10	5
	6302.53 00	- - Of man-made fibres	15	10	5
	6302.59 00	- - Of other textile materials	15	10	5
	6302.60 00	- Toilet linen and kitchen linen, of terry towelling or
		similar terry fabrics, of cotton 7	15	10	5
		- Other:
	6302.91 00	- - Of cotton 7	15	10	5
	6302.92 00	- - Of flax	15	10	5
	6302.93 00	- - Of man-made fibres	15	10	5
	6302.99 00	- - Of other textile materials	15	10	5
63.03		Curtains (including drapes) and interior blinds; curtain
		or bed valances.
		- Knitted or crocheted:
	6303.11 00	- - Of cotton	15	10	5
	6303.12 00	- - Of synthetic fibres	15	10	5
	6303.19 00	- - Of other textile materials	15	10	5
		- Other:
	6303.91 00	- - Of cotton	15	10	5
	6303.92 00	- - Of synthetic fibres	15	10	5
	6303.99 00	- - Of other textile materials	15	10	5
63.04		Other furnishing articles, excluding those of heading
		No. 94.04.
		- Bedspreads:
	6304.11 00	- - Knitted or crocheted	15	10	5
	6304.19 00	- - Other	15	10	5
		- Other:
	6304.91 00	- - Knitted or crocheted	15	10	5
	6304.92 00	- - Not knitted or crocheted, of cotton	15	10	5
	6304.93 00	- - Not knitted or crocheted, of synthetic fibres	15	10	5
	6304.99 00	- - Not knitted or crocheted, of other textile materials	15	10	5
63.05		Sacks and bags, of a kind used for the packing of goods.
	6305.10 00	- Of jute or of other textile bast fibres of heading No. 53.03	15	10	5
	6305.20 00	- Of cotton	15	10	5
		- Of man-made textile materials:
	6305.32 00	- - Flexible intermediate bulk containers	15	10	5
	6305.33 00	- - Other, of polyethylene or polypropylene strip or the like	15	10	5
	6305.39 00	- - Other	15	10	5
	6305.90 00	- Of other textile materials	15	10	5
63.06		Tarpaulins, awnings and sunblinds; tents; sails for boats,
		sailboards or landcraft; camping goods.
		- Tarpaulins, awnings and sunblinds:
	6306.11 00	- - Of cotton	15	10	5
	6306.12 00	- - Of synthetic fibres	15	10	5
	6306.19 00	- - Of other textile materials	15	10	5
		- Tents:
	6306.21 00	- - Of cotton	15	10	5
	6306.22 00	- - Of synthetic fibres	15	10	5
	6306.29 00	- - Of other textile materials	15	10	5
		- Sails:
	6306.31 00	- - Of synthetic fibres	15	10	5
	6306.39 00	- - Of other textile materials	15	10	5
		- Pneumatic mattresses:
	6306.41 00	- - Of cotton	15	10	5
	6306.49 00	- - Of other textile materials	15	10	5
		- Other:
	6306.91 00	- - Of cotton	15	10	5
	6306.99 00	- - Of other textile materials	15	10	5

 

SECTION XII

Footwear, Headgear, Umbrellas, Sun Umbrellas, Walking-Sticks, Seat-Sticks, Whips,

CHAPTER 64

Footwear, Gaiters and the like; Parts of Such Articles

Notes.

1. This Chapter does not cover:

(a) Disposable foot or shoe coverings of flimsy material (for example, paper, sheeting of plastics) without applied soles. These products are classified according to their constituent material;

(b) Footwear of textile material, without an outer sole glued, sewn or otherwise affixed or applied to the upper (SECTION XI);

(c) Worn footwear of heading No. 63.09;

(d) Articles of asbestos (heading No. 68.12);

(e) Orthopaedic footwear or other orthopaedic appliances, or parts thereof (heading No. 90.21); or

(f) Toy footwear or skating boots with ice or roller skates attached; shin-guards or similar protective sportswear (Chapter 95).

2. For the purposes of heading No. 64.06, the term "parts" does not include pegs, protectors, eyelets, hooks, buckles, ornaments, braid, laces, pompons or other trimmings (which are to be classified in their appropriate headings) or buttons or other goods of heading No. 96.06.

3. For the purposes of this Chapter:

(a) the terms "rubber" and "plastics" include woven fabrics or other textile products with an external layer of rubber or plastics being visible to the naked eye; for the purpose of this provision, no account should be taken of any resulting change of colour; and

(b) the term "leather" refers to the goods of headings Nos. 41.04 to 41.09.

4. Subject to Note 3 to this Chapter:

(a) the material of the upper shall be taken to be the constituent material having the greatest external surface area, no account being taken of accessories or reinforcements such as ankle patches, edging, ornamentation, buckles, tabs, eyelet stays or similar attachments;

(b) the constituent material of the outer sale shall be taken to be the material having the greatest surface area in contact with the ground, no account being taken of accessories or reinforcements such as spikes, bars, nails, protectors or similar attachments. DEICaA

Subheading Note.

1. For the purposes of subheadings Nos. 6402.11, 6402.19, 6403.11, 6403.19 and 6404.11, the expression "sports footwear" applies only to:

(a) footwear which is designed for a sporting activity and has, or has provision for the attachment of, spikes, sprigs, stops, clips, bars or the like;

(b) skating boots, ski-boots and cross-country ski footwear, snowboard boots, wrestling boots, boxing boots and cycling shoes.

HDG.	H.S.	DESCRIPTION	RATE OF DUTY (%)
NO.	CODE		2002	2003	2004
64.01		Waterproof footwear with outer soles and uppers of
		rubber or of plastics, the uppers of which are neither
		fixed to the sole nor assembled by stitching, riveting,
		nailing, screwing, plugging or similar processes.
	6401.10 00	- Footwear incorporating a protective metal toe-cap	10	7	5
		- Other footwear.
	6401.91 00	- - Covering the knee	10	7	5
	6401.92 00	- - Covering the ankle but not covering the knee	10	7	5
	6401.99 00	- - Other	10	7	5
64.02		Other footwear with outer soles and uppers of rubber
		or of plastics.
		- Sports footwear:
	6402.12 00	- - Ski boots, cross-country ski footwear and snowboard
		boots	10	7	5
	6402.19 00	- - Other	10	7	5
	6402.20 00	- Footwear with upper straps or thongs assembled into
		the sole by means of plugs	10	7	5
	6402.30 00	- Other footwear, incorporating a protective metal toe-cap	10	7	5
		- Other footwear.
	6402.91 00	- - Covering the ankle	10	7	5
	6402.99 00	- - Other	10	7	5
64.03		Footwear with outer soles of rubber, plastics, leather or
		composition leather and uppers of leather.
		- Sports footwear:
	6403.12 00	- - Ski boots, cross-country ski footwear and snowboard
		boots	10	7	5
	6403.19 00	- - Other	10	7	5
	6403.20 00	- Footwear with outer soles of leather, and uppers which
		consist of leather straps across the instep and around the
		big toe	10	7	5
	6403.30 00	- Footwear made on a base or platform of wood, not
		having an inner sole or protective metal toe-cap	10	7	5
	6403.40 00	- Other footwear, incorporating a protective metal toe-cap	10	7	5
		- Other footwear with outer soles of leather:
	6403.51 00	- - Covering the ankle	10	7	5
	6403.59 00	- - Other	10	7	5
		- Other footwear:
	6403.91 00	- - Covering the ankle	10	7	5
	6403.99 00	- - Other	10	7	5
64.04		Footwear with outer soles of rubber, plastics, leather or
		composition leather and uppers of textile materials.
		- Footwear with outer soles of rubber or plastics:
	6404.11 00	- - Sports footwear, tennis shoes, basketball shoes, gym
		shoes, training shoes and the like	10	7	5
	6404.19 00	- - Other	10	7	5
	6404.20 00	- Footwear with outer soles of leather or composition leather	10	7	5
64.05		Other footwear.
	6405.10 00	- With uppers of leather or composition leather	10	7	5
	6405.20 00	- With uppers of textile materials	10	7	5
	6405.90 00	- Other	10	7	5
64.06		Parts of footwear (including uppers whether or not attached
		to soles other than outer soles); removable in soles, heel
		cushions and similar articles; gaiters, leggings and similar
		articles, and parts thereof.
	6406.10 00	- Uppers and parts thereof, other than stiffeners	5	5	5
	6406.20 00	- Outer soles and heels, of rubber or plastics	3	3	3
		- Other:
	6406.91 00	- - Of wood	3	3	3
	6406.9 900	- - Of other materials	3	3	3

 

CHAPTER 65

Headgear and Parts Thereof

Notes.

1. This Chapter does not cover.

(a) Worn headgear of heading No. 63.09;

(b) Asbestos headgear (heading No. 68.12); or

(c) Dolls' hats, other toy hats or carnival articles of Chapter 95.

2. Heading No. 65.02 does not cover hat-shapes made by sewing, other than those obtained simply by sewing strips in spirals. HEDSCc

HDG.	H.S.	DESCRIPTION	RATE OF DUTY (%)
NO.	CODE		2002	2003	2004
65.01	6501.00 00	Hat-forms, hat bodies and hoods of felt, neither
		blocked to shape nor with made brims; plateaux and
		manchons (including slit manchons), of felt.	5	5	5
65.02	6502.00 00	Hat-shapes, plaited or made by assembling strips of any
		material, neither blocked to shape, nor with made brims,
		nor lined, nor trimmed.	5	5	5
65.03	6503.00 00	Felt hats and other felt headgear, made from the hat bodies,
		hoods or plateaux of heading No. 65.01, whether or not
		lined or trimmed.	10	7	5
65.04	6504.00 00	Hats and other headgear, plaited or made by assembling
		strips of any material, whether or not lined or trimmed.	10	7	5
65.05		Hats and other headgear, knitted or crocheted, or made up
		from lace, felt or other textile fabric, in the piece (but not
		in strips), whether or not lined or trimmed; hair-nets of any
		material, whether or not lined or trimmed.
	6505.10 00	- Hair-nets	10	7	5
	6505.90 00	- Other	10	7	5
65.06		Other headgear, whether or not lined or trimmed.
	6506.10 00	- Safety headgear	3	3	3
		- Other.
	6506.91 00	- - Of rubber or of plastics	5	5	5
	6506.92 00	- - Of furskin	3	3	3
	6506.99 00	- - Of other materials	5	5	5
65.07	6507.00 00	Head-bands, linings, covers, hat foundations, hat frames,
		peaks and chinstraps, for headgear.	5	5	5

 

CHAPTER 66

Umbrellas, Sun Umbrellas, Walking-Sticks, Seat-Sticks, Whips, Riding-Crops, and Parts Thereof

Notes.

1. This Chapter does not cover:

(a) Measure walking-sticks or the like (heading No. 90.17);

(b) Firearm-sticks, sword-sticks, loaded walking-sticks or the like (Chapter 93); or

(c) Goods of Chapter 95 (for example, toy umbrellas, toy sun umbrellas).

2. Heading No. 66.03 does not cover parts, trimmings or accessories of textile material, or covers, tassels, thongs, umbrella cases or the like, of any material. Such goods presented with, but not fitted to, articles of heading No. 66.01 or 66.02 are to be classified separately and are not to be treated as forming part of those articles. CTIEac

HDG.	H.S.	DESCRIPTION	RATE OF DUTY (%)
NO.	CODE		2002	2003	2004
66.01		Umbrellas and sun umbrellas (including walking-stick
		umbrellas, garden umbrellas and similar umbrellas).
	6601.10 00	-Garden or similar umbrellas	10	7	5
		- Other:
	6601.91 00	- - Having a telescopic shaft	10	7	5
	6601.99 00	- - Other	10	7	5
66.02	6602.00 00	Walking-sticks, seat-sticks, whips, riding-crops and the like.	7	5	5
66.03		Parts, trimmings and accessories of articles of heading
		No. 66.01 or 66.02.
	6603.10 00	- Handles and knobs	3	3	3
	6603.20 00	- Umbrella frames, including frames mounted on shafts
		(sticks)	3	3	3
	6603.90 00	- Other	3	3	3

 

CHAPTER 67

Prepared Feathers and Down and Articles Made of Feathers or of Down;

Notes.

1. This Chapter does not cover:

(a) Straining cloth of human hair (heading No. 59.11);

(b) Floral motifs of lace, of embroidery or other textile fabric (Section XI);

(c) Footwear (Chapter 64);

(d) Headgear or hair-nets (Chapter 65);

(e) Toys, sports requisites or carnival articles (Chapter 95); or

(f) Feather dusters, powder-puffs or hair sieves (Chapter 96).

2. Heading No. 67.01 does not cover.

(a) Articles in which feathers or down constitute only filling or padding (for example, bedding of heading No. 94.04);

(b) Articles of apparel or clothing accessories in which feathers or down constitute no more than mere trimming or padding; or

(c) Artificial flowers or foliage or parts thereof or made up articles of heading No. 67.02. acIHDA

3. Heading No. 67.02 does not cover.

(a) Articles of glass (Chapter 70); or

(b) Artificial flowers, foliage or fruit of pottery, stone, metal, wood or other materials, obtained in one piece by moulding, forging, carving, stamping or other process, or consisting of parts assembled otherwise than by binding, glueing, fitting into one another or similar methods.

HDG.	H.S.	DESCRIPTION	RATE OF DUTY (%)
NO.	CODE		2002	2003	2004
67.01	6701.00 00	Skins and other parts of birds with their feathers or
		down, feathers, parts of feathers, down and articles
		thereof (other than goods of heading No. 05.05 and
		worked quills and scapes).	7	5	5
67.02		Artificial flowers, foliage and fruit and parts thereof;
		articles made of artificial flowers, foliage or fruit.
	6702.10 00	- Of plastics	7	5	5
	6702.90 00	- Of other materials	7	5	5
67.03	6703.00 00	Human hair, dressed, thinned, bleached or otherwise
		worked; wool or other animal hair or other textile
		materials, prepared for use in making wigs or the like.	5	5	5
67.04		Wigs, false beards, eyebrows and eyelashes, switches and
		the like, of human or animal hair or of textile materials;
		articles of human hair not elsewhere specified or included.
		- Of synthetic textile materials:
	6704.11 00	- - Complete wigs	7	5	5
	6704.19 00	- - Other	7	5	5
	6704.20 00	- Of human hair	7	5	5
	6704.90 00	- Of other materials	7	5	5

 

SECTION XIII

Articles of Stone, Plaster, Cement, Asbestos, Mica or Similar Materials;

CHAPTER 68

Articles of Stone, Plaster, Cement, Asbestos, Mica or Similar Materials

Notes.

1. This Chapter does not cover:

(a) Goods of Chapter 25;

(b) Coated, impregnated or covered paper of heading No. 48.10 or 48.11 (for example, paper coated with mica powder or graphite, bituminised or asphalted paper);

(c) Coated, impregnated or covered textile fabric of Chapter 56 or 59 (for example, fabric coated or covered with mica powder, bituminised or asphalted fabric);

(d) Articles of Chapter 71;

(e) Tools or parts of tools, of Chapter 82;

(f) Lithographic stones of heading No. 84.42;

(g) Electrical insulators (heading No. 85.46) or fittings of insulating material of heading No. 85.47;

(h) Dental burrs (heading No. 90.18);

(ij) Articles of Chapter 91 (for example, clocks and clock cases);

(k) Articles of Chapter 94 (for example, furniture, lamps and lighting fittings, prefabricated buildings);

(l) Articles of Chapter 95 (for example, toys, games and sports requisites);

(m) Articles of heading No. 96.02, if made of materials specified in Note 2 (b) to Chapter 96, or of heading No. 96.06 (for example, buttons), No. 96.09 (for example, slate pencils) or No. 96.10 (for example, drawing slates); or

(n) Articles of Chapter 97 (for example, works of art).

2. In heading No. 68.02 the expression "worked monumental or building stone" applies not only to the varieties of stone referred to in heading No. 25.15 or 25.16 but also to all other natural stone (for example, quartzite, flint, dolomite and steatite) similarly worked; it does not, however, apply to slate. SITCEA

HDG.	H.S.	DESCRIPTION	RATE OF DUTY (%)
NO.	CODE		2002	2003	2004
68.01	6801.00 00	Setts, curbstones and flagstones, of natural stone
		(except slate).	7	5	5
68.02		Worked monumental or building stone (except slate) and
		articles thereof, other than goods of heading No. 68.01;
		mosaic cubes and the like, of natural stone (including
		slate), whether or not on a backing; artificially coloured
		granules, chippings and powder, of natural stone
		(including slate).
	6802.10 00	- Tiles, cubes and similar articles, whether or not rectangular
		(including square), the largest surface area of which is
		capable of being enclosed in a square the side of which
		is less than 7 cm; artificially coloured granules, chippings
		and powder	7	5	5
		- Other monumental or building stone and articles thereof,
		simply cut or sawn, with a flat or even surface:
	6802.21 00	- - Marble, travertine and alabaster	7	5	5
	6802.22 00	- - Other calcareous stone	7	5	5
	6802.23 00	- - Granite	7	5	5
	6802.29 00	- - Other stone	7	5	5
		- Other:
	6802.91 00	- -Marble, travertine and alabaster	7	5	5
	6802.92 00	- - Other calcareous stone	7	5	5
	6802.93 00	- - Granite	7	5	5
	6802.99 00	- - Other stone	7	5	5
68.03	6803.00 00	Worked slate and articles of slate or of agglomerated slate.	7	5	5
68.04		Millstones, grindstones, grinding wheels and the like,
		without frameworks, for grinding, sharpening, polishing,
		trueing or cutting, hand sharpening or polishing stones,
		and parts thereof, of natural stone, of agglomerated
		natural or artificial abrasives, or of ceramics, with or
		without parts of other materials.
	6804.10 00	- Millstones and grindstones for milling, grinding or pulping	3	3	3
		- Other millstones, grindstones, grinding wheels and the like:
	6804.21 00	- - Of agglomerated synthetic or natural diamond	1 **	1	1
	6804.22 00	- - Of other agglomerated abrasives or of ceramics	1 **	1	1
	6804.23 00	- - Of natural stone	1 **	1	1
	6804.30 00	- Hand sharpening or polishing stones	3	3	3
68.05		Natural or artificial abrasive powder or grain, on a base
		of textile material, of paper, of paperboard or of other
		materials, whether or not cut to shape or sewn or otherwise
		made up.
	6805.10 00	- On a base of woven textile fabric only	1 ***	1	1
	6805.20 00	- On a base of paper or paperboard only	1 ***	1	1
	6805.30 00	- On a base of other materials	1 ***	1	1
68.06		Slag wool, rock wool and similar mineral woofs;
		exfoliated vermiculite, expanded clays, foamed slag
		and similar expanded mineral materials; mixtures and
		articles of heat-insulating, sound-insulating or sound-
		absorbing mineral materials, other than those of heading
		No. 68.11 or 68.12 or of Chapter 69.
	6806.10 00	- Slag wool, rock wool and similar mineral wools
		(including intermixtures thereof), in bulk, sheets or rolls	1 **	1	1
	6806.20 00	- Exfoliated vermiculite, expanded clays, foamed slag and
		similar expanded mineral materials (including
		intermixtures thereof)	3	3	3
	6806.90 00	- Other	3	3	3
68.07		Articles of asphalt or of similar material (for example,
		petroleum bitumen or coal tar pitch).
	6807.10 00	- In rolls	3	3	3
	6807.90 00	- Other	3	3	3
68.08	6808.000 00	Panels, boards, tiles, blocks and similar articles of
		vegetable fibre, of straw or of shavings, chips, particles,
		sawdust or other waste, of wood, agglomerated with
		cement, plaster or other mineral binders.	10	7	5
68.09		Articles of plaster or of compositions based on plaster.
		- Boards, sheets, panels, files and similar articles, not
		ornamented:
	6809.11 00	- - Faced or reinforced with paper or paperboard only	5	5	5
	6809.19 00	- - Other	5	5	5
	6809.90 00	- Other articles	7	5	5
68.10		Articles of cement, of concrete or of artificial stone,
		whether or not reinforced.
		- Tiles, flagstones, bricks and similar articles:
	6810.11 00	- - Building blocks and bricks	7	5	5
	6810.19 00	- - Other	7	5	5
		- Other articles:
	6810.91 00	- - Prefabricated structural components for building
		or civil engineering	7	5	5
	6810.99 00	- - Other	7	5	5
68.11		Articles of asbestos-cement, of cellulose fibre-cement
		or the like.
	6811.10 00	- Corrugated sheets	7	5	5
	6811.20 00	- Other sheets, panels, tiles and similar articles	7	5	5
	6811.30 00	- Tubes, pipes and tube or pipe fittings	7	5	5
	6811.90 00	- Other articles	7	5	5
68.12		Fabricated asbestos fibres; mixtures with a basis of
		asbestos or with a basis of asbestos and magnesium
		carbonate; articles of such mixtures or of asbestos (for
		example, thread, woven fabric, clothing, headgear,
		footwear, gaskets), whether or not reinforced, other
		than goods of heading No. 68.11 or 68.13.
	6812.10 00	- Fabricated asbestos fibres; mixtures with a basis of
		asbestos or with a basis of asbestos and magnesium
		carbonate	3	3	3
	6812.20 00	- Yarn and thread	1 **	1	1
	6812.30 00	- Cords and string, whether or not plaited	3	3	3
	6812.40 00	- Woven or knitted fabric	3	3	3
	6812.50 00	- Clothing, clothing accessories, footwear and headgear	3	3	3
	6812.60 00	- Paper, millboard and felt	3	3	3
	6812.70 00	- Compressed asbestos fibre jointing, in sheets or rolls	7	5	5
	6812.90 00	- Other	5	5	5
68.13		Friction material and articles thereof (for example, sheets,
		rolls, strips, segments, discs, washers, pads), not mounted,
		for brakes, for clutches or the like, with a basis of asbestos,
		of other mineral substances or of cellulose, whether or not
		combined with textile or other materials.
	6813.10 00	- Brake linings and pads	7	5	5
	6813.90 00	- Other	7	5	5
68.14		Worked mica and articles of mica, including agglomerated
		or reconstituted mica, whether or not on a support of paper,
		paperboard or other materials.
	6814.10 00	- Plates, sheets and strips of agglomerated or reconstituted
		mica, whether or not on a support	3	3	3
	6814.90 00	- Other	3	3	3
68.15		Articles of stone or of other mineral substances (including
		carbon fibres, articles of carbon fibres and articles of peat),
		not elsewhere specified or included.
	6815.10	- Non-electrical articles of graphite or other carbon:
	6815.10 10	- - - Yarn and thread	1 **	1	1
	6815.10 90	- - - Other	5	5	5
	6815.20 00	- Articles of peat	5	5	5
		- Other articles:
	6815.91 00	- - Containing magnesite, dolomite or chromite	7	5	5
	6815.99 00	- - Other	7	5	5

 

CHAPTER 69

Ceramic Products

Notes.

1. This Chapter applies only to ceramic products which have been fired after shaping. Headings Nos. 69.04 to 69.14 apply only to such products other than those classifiable in headings Nos. 69.01 to 69.03.

2. This Chapter does not cover:

(a) Products of heading No. 28.44;

(b) Articles of heading No. 68.04;

(c) Articles of Chapter 71 (for example, imitation jewellery);

(d) Cermets of heading No. 81.13;

(e) Articles of Chapter 82;

(f) Electrical insulators (heading No. 85.46) or fittings of insulating material of heading No. 85.47;

(g) Artificial teeth (heading No. 90.21);

(h) Articles of Chapter 91 (for example, clocks and clock cases);

(ij) Articles of Chapter 94 (for example, furniture, lamps and lighting fittings, prefabricated buildings);

(k) Articles of Chapter 95 (for example, toys, games and sports requisites);

(l) Articles of heading No. 96.06 (for example, buttons) or of heading No. 96.14 (for example, smoking pipes); or

(m) Articles of Chapter 97 (for example, works of art).

HDG.	H.S.	DESCRIPTION	RATE OF DUTY (%)
NO.	CODE		2002	2003	2004
I. — GOODS OF SILICEOUS FOSSIL MEALS
OR OF SIMILAR SILICEOUS EARTHS,
AND REFRACTORY GOODS
69.01	6901.00 00	Bricks, blocks, tiles and other ceramic goods of
		siliceous fossil meals (for example, kieselguhr, tripolite
		or diatomite) or of similar siliceous earths.	3	3	3
69.02		Refractory bricks, blocks, tiles and similar refractory
		ceramic constructional goods, other than those of siliceous
		fossil meals or similar siliceous earths.
	6902.10 00	- Containing by weight, singly or together, more than 50%
		of the elements Mg, Ca or Cr, expressed as MgO,
		CaO or Cr2O3 7	7	5	5
	6902.20 00	- Containing by weight more than 50% of alumina (Al2O3),
		of silica (SiO2) or of a mixture or compound of these
		products	7	5	5
	6902.90 00	- Other	7	5	5
69.03		Other refractory ceramic goods (for example, retorts,
		crucibles, muffles, nozzles, plugs, supports, cupels, tubes,
		pipes, sheaths and rods), other than those of siliceous
		fossil meals or of similar siliceous earths.
	6903.10 00	- Containing by weight more than 50% of graphite or
		other carbon or of a mixture of these products 4	1 ***	1	1
	6903.20 00	- Containing by weight more than 50% of alumina
		(Al2O3) or of a mixture or compound of alumina
		and of silica (SiO2) 4	1 ***	1	1
	6903.90 00	- Other 4	1 ***	1	1
II. — OTHER CERAMIC PRODUCTS
69.04		Ceramic building bricks, flooring blocks, support or filler
		tiles and the like.
	6904.10 00	- Building bricks	7	5	5
	6904.90 00	- Other	7	5	5
69.05		Roofing tiles, chimney-pots, cowls, chimney liners,
		architectural ornaments and other ceramic constructional
		goods.
	6905.10 00	- Roofing tiles	7	5	5
	6905.90	- Other:
	6905.90 10	- - - Bricks for lining ball mills	3	3	3
	6905.90 90	- - - Other	7	5	5
69.06	6906.00 00	Ceramic pipes, conduits, guttering and pipe fittings.	7	5	5
69.07		Unglazed ceramic flags and paving, hearth or wall tiles;
		unglazed ceramic mosaic cubes and the like, whether or
		not on a backing.
	6907.10 00	- Tiles, cubes and similar articles, whether or not rectangular,
		the largest surface area of which is capable of being
		enclosed in a square the side of which is less than 7 cm	10	7	5
	6907.90 00	- Other	7	5	5
69.08		Glazed ceramic flags and paving, hearth or wall tiles;
		glazed ceramic mosaic cubes and the like, whether or
		not on a backing.
	6908.10 00	- Tiles, cubes and similar articles, whether or not rectangular,
		the largest surface area of which is capable of being
		enclosed in a square the side of which is less than 7 cm	10	7	5
	6908.90 00	- Other	10	7	5
69.09		Ceramic wares for laboratory, chemical or other technical
		uses; ceramic troughs, tubs and similar receptacles of a
		kind used in agriculture; ceramic pots, jars and similar
		articles of a kind used for the conveyance or packing
		of goods.
		- Ceramic wares for laboratory, chemical or other
		technical uses:
	6909.11 00	- - Of porcelain or china	3	3	3
	6909.12 00	- - Articles having a hardness equivalent to 9 or more on
		the Mohs scale	3	3	3
	6909.19 00	- - Other	1 ***	1	1
	6909.90 00	- Other	3	3	3
69.10		Ceramic sinks, wash basins, wash basin pedestals, baths,
		bidets, water closet pans, flushing cisterns, urinals and
		similar sanitary fixtures.
	6910.10 00	- Of porcelain or china	10	7	5
	6910.90 00	- Other	10	7	5
69.11		Tableware, kitchenware, other household articles and
		toilet articles, of porcelain or china.
	6911.10 00	- Tableware and kitchenware	10	7	5
	6911.90 00	- Other	10	7	5
69.12	6912.00 00	Ceramic tableware, kitchenware, other household articles
		and toilet articles, other than of porcelain or china.	10	7	5
69.13		Statuettes and other ornamental ceramic articles.
	6913.10 00	- Of porcelain or china	7	5	5
	6913.90 00	- Other	7	5	5
69.14		Other ceramic articles.
	6914.10 00	- Of porcelain or china	7	5	5
	6914.90 00	- Other	7	5	5

 

CHAPTER 70

Glass and Glassware

Notes.

1. This Chapter does not cover:

(a) Goods of heading No. 32.07 (for example, vitrifiable enamels and glazes, glass frit, other glass in the form of powder, granules or flakes);

(b) Articles of Chapter 71 (for example, imitation jewellery);

(c) Optical fibre cables of heading No. 85.44, electrical insulators (heading No. 85.46) or fittings of insulating material of heading No. 85.47;

(d) Optical fibres, optically worked optical elements, hypodermic syringes, artificial eyes, thermometers, barometers, hydrometers or other articles of Chapter 90;

(e) lamps or lighting fittings, illuminated signs, illuminated name-plates or the like, having permanently fixed light source, or parts thereof of heading No. 94.05;

(f) Toys, games, sports requisites, Christmas tree ornaments or other articles of Chapter 95 (excluding glass eyes without mechanisms for dolls or for other articles of Chapter 95); or

(g) Buttons, fitted vacuum flasks, scent or similar sprays or other articles of Chapter 96.

2. For the purposes of headings Nos. 70.03, 70.04 and 70.05:

(a) glass is not regarded as "worked" by reason of any process it has undergone before annealing;

(b) cutting to shape does not affect the classification of glass in sheets;

(c) the expression "absorbent, reflecting or non-reflecting layer" means a microscopically thin coating of metal or of a chemical compound (for example, metal oxide) which absorbs, for example, infra-red light or improves the reflecting qualities of the glass while still allowing it to retain a degree of transparency or translucency; or which prevents light from being reflected on the surface of the glass.

3. The products referred to in heading No. 70.06 remain classified in that heading whether or not they have the character of articles.

4. For the purposes of heading No. 70.19, the expression "glass wool" means:

(a) Mineral wools with a silica (SiO₂) content not less than 60% by weight;

(b) Mineral wools with a silica (SiO₂) content less than 60% but with an alkaline oxide (K₂O or Na₂O) content exceeding 5% by weight or a boric oxide (B₂O₃) content exceeding 2% by weight

 Mineral wools which do not comply with the above specifications fall in heading No. 68.06.

5. Throughout the Nomenclature, the expression "glass" includes fused quartz and other fused silica. CADSHI

Subheading Note.

1. For the purposes of subheadings Nos. 7013.21, 7013.31 and 7013.91, the expression "lead crystal" means only glass having a minimum lead monoxide (PbO) content by weight of 24%.

HDG.	H.S.	DESCRIPTION	RATE OF DUTY (%)
NO.	CODE		2002	2003	2004
70.01	7001.00 00	Cullet and other waste and scrap of glass; glass in the
		mass.	3	3	3
70.02		Glass in balls (other than microspheres of heading No.
		70.18), rods or tubes, unworked.
	7002.10 00	- Balls	3	3	3
	7002.20 00	- Rods	3	3	3
		- Tubes:
	7002.31 00	- - Of fused quartz or other fused silica	1 **	1	1
	7002.32 00	- - Of other glass having a linear coefficient of expansion
		not exceeding 5x10-6 per Kelvin within a temperature
		range of 0° C to 300° C	3	3	3
	7002.39 00	- - Other	1 **	1	1
70.03		Cast glass and rolled glass, in sheets or profiles, whether
		or not having an absorbent, reflecting or non-reflecting
		layer, but not otherwise worked.
		- Non-wired sheets:
	7003.12	- - Coloured throughout the mass (body tinted), opacified,
		flashed or having an absorbent, reflecting or non-
		reflecting layer:
	7003.12 10	- - - Optical glass, not optically worked	3	3	3
	7003.12 90	- - -Other	10	7	5
	7003.19	- - Other:
	7003.19 10	- - - Optical glass, not optically worked	3	3	3
	7003.19 90	- - - Other	10	7	5
	7003.20 00	- Wired sheets	10	7	5
	7003.30 00	- Profiles	10	7	5
70.04		Drawn glass and blown glass, in sheets, whether or
		not having an absorbent, reflecting or non-reflecting
		layer, but not otherwise worked.
	7004.20	- Glass, coloured throughout the mass (body tinted),
		opacified, flashed or having an absorbent, reflecting
		or non-reflecting layer:
	7004.20 10	- - - Optical glass, not optically worked	3	3	3
	7004.20 90	- - -Other	10	7	5
	7004.90	- Other glass:
	7004.90 10	- - - Optical glass, not optically worked	3	3	3
	7004.90 90	- - - Other	10	7	5
70.05		Float glass and surface ground or polished glass, in
		sheets, whether or not having an absorbent, reflecting or
		non-reflecting layer, but not otherwise worked.
	7005.10	- Non-wired glass, having an absorbent, reflecting or non-
		reflecting layer:
	7005.10 10	- - -Optical glass, not optically worked	3	3	3
	7005.10 90	- - - Other	10	7	5
		- Other non-wired glass:
	7005.21	- - Coloured throughout the mass (body tinted), opacified,
		flashed or merely surface ground:
	7005.21 10	- - - Optical glass, not optically worked	3	3	3
	7005.2190	- - - Other	10	7	5
	7005.29	- - Other:
	7005.29 10	- - - Optical glass, not optically worked	3	3	3
	7005.29 90	- - - Other 7	10	7	5
	7005.30 00	- Wired glass	10	7	5
70.06	7006.00	Glass of heading No. 70.03, 70.04 or 70.05, bent, edge-
		worked, engraved, drilled, enamelled or otherwise worked,
		but not framed or fitted with other materials.
	7006.00 10	- - - Optical glass, not optically worked	3	3	3
	7006.00 90	- - - Other	10	7	5
70.07		Safety glass, consisting of toughened (tempered) or
		laminated glass.
		- Toughened (tempered) safety glass:
	7007.11 00	- - Of size and shape suitable for incorporation in vehicles,
		aircraft, spacecraft or vessels	10	7	5
	7007.19 00	- - Other	10	7	5
		- Laminated safety glass:
	7007.21 00	- - Of size and shape suitable for incorporation in vehicles,
		aircraft, spacecraft or vessels	10	7	5
	7007.29 00	- - Other	10	7	5
70.08	7008.00 00	Multiple-walled insulating units of glass.	5	5	5
70.09		Glass mirrors, whether or not framed, including rear-view
		mirrors.
	7009.10 00	- Rear-view mirrors for vehicles	10	10	5
		- Other:
	7009.91 00	- - Unframed	10	7	5
	7009.92 00	- - Framed	10	7	5
70.10		Carboys, bottles, flasks, jars, pots, phials, ampoules and
		other containers, of glass, of a kind used for the
		conveyance or packing of goods; preserving jars of glass;
		stoppers, lids and other closures, of glass.
	7010.10 00	- Ampoules	1 **	1	1
	7010.20 00	- Stoppers, lids and other closures	5	5	5
		- Other, of a capacity:
	7010.91	- - Exceeding 1 l:
	7010.91 10	- - - Carboys, demijohns; bottles for injectables	1 ***	1	1
	7010.91 90	- - - Other	5	5	5
	7010.92	- - Exceeding 0.33 l but not exceeding 1 l:
	7010.92 10	- - - Bottles for antibiotics, serums and other injectables	1 **	1	1
	7010.92 90	- - - Other	5	5	5
	7010.93	- - Exceeding 0.15 l but not exceeding 0.33 l:
	7010.93 10	- - - Bottles and vials for antibiotics, serums and other
		injectables	1 **	1	1
	7010.93 90	- - - Other	5	5	5
	7010.94	- - Not exceeding 0.15 l:
	7010.94 10	- - - Bottles and vials for antibiotics serums and other
		injectables	1 **	1	1
	7010.94 90	- - - Other	5	5	5
70.11		Glass envelopes (including bulbs and tubes), open and
		glass parts thereof, without fittings, for electric lamps,
		cathode-ray tubes or the like.
	7011.10 00	- For electric lighting	1 **	1	1
	7011.20 00	- For cathode-ray tubes	3	3	3
	7011.90 00	- Other	3	3	3
70.12	7012.00 00	Glass inners for vacuum flasks or for other
		vacuum vessels.	3	3	3
70.13		Glassware of a kind used for table, kitchen, toilet, office,
		indoor decoration or similar purposes (other than that of
		heading No. 70.10 or 70.18).
	7013.10 00	- Of glass-ceramics	10	7	5
		- Drinking glasses other than of glass-ceramics:
	7013.21 00	- - Of lead crystal	10	7	5
	7013.29 00	- - Other	10	7	5
		- Glassware of a kind used for table (other than drinking
		glasses) or kitchen purposes other than of glass-ceramics:
	7013.31 00	- - Of lead crystal	10	7	5
	7013.32 00	- - Of glass having a linear coefficient of expansion not
		exceeding 5 x 10-6 per Kelvin within a temperature range
		of 0 °C to 300 °C	10	7	5
	7013.39 00	- - Other	10	7	5
		- Other glassware:
	7013.91 00	- - Of lead crystal	10	7	5
	7013.99 00	- - Other	10	7	5
70.14	7014.00	Signalling glassware and optical elements of glass (other
		than those of heading No. 70.15), not optically worked.
	7014.00 10	- - - Elements of optical glass	3	3	3
	7014.00 90	- - - Other	3	3	3
70.15		Clock or watch glasses and similar glasses, glasses
		for non-corrective or corrective spectacles, curved, bent,
		hollowed or the like, not optically worked; hollow glass
		spheres and their segments, for the manufacture of such
		glasses.
	7015.10 00	- Glasses for corrective spectacles	3	3	3
	7015.90 00	- Other	3	3	3
70.16		Paving blocks, slabs, bricks, squares, tiles and other
		articles of pressed or moulded glass, whether or not
		wired, of a kind used for building or construction purposes;
		glass cubes and other glass smallwares, whether or not on
		a backing, for mosaics or similar decorative purposes;
		leaded lights and the like; multicellular or foam glass in
		blocks, panels, plates, shells or similar forms.
	7016.10 00	- Glass cubes and other glass smallwares, whether or not
		on a backing, for mosaics or similar decorative purposes	10	7	5
	7016.90 00	- Other	5	5	5
70.17		Laboratory, hygienic or pharmaceutical glassware, whether
		or not graduated or calibrated.
	7017.10	- Of fused quartz or other fused silica:
	7017.10 10	- - - Quartz reactor tubes and holders designed for insertion
		into diffusion and oxidation furnaces for production of
		semiconductor wafers	Free	Free	Free
	7017.10 90	- - - Other	3	3	3
	7017.20 00	- Of other glass having a linear coefficient of expansion
		not exceeding 5 x 10-6 per Kelvin within a temperature
		range of 0 °C to 300 °C	3	3	3
	7017.90 00	- Other	3	3	3
70.18		Glass beads, imitation pearls, imitation precious or
		semiprecious stones and similar glass smallwares, and
		articles thereof other than imitation jewellery; glass eyes
		other than prosthetic articles; statuettes and other
		ornaments of lamp-worked glass, other than imitation
		jewellery; glass microspheres not exceeding 1 mm in
		diameter.
	7018.10 00	- Glass beads, imitation pearls, imitation precious or semi-
		precious stones and similar glass smallwares 3	3	3	3
	7018.20 00	- Glass microspheres not exceeding 1 mm in diameter	3	3	3
	7018.90 00	- Other	10	7	5
70.19		Glass fibres (including glass wool) and articles thereof
		(for example, yarn, woven fabrics).
		- Slivers, rovings, yarn and chopped strands:
	7019.11 00	- - Chopped strands, of a length of not more than 50 mm	5	5	5
	7019.12 00	- - Rovings	5	5	5
	7019.19 00	- - Other	5	5	5
		- Thin sheets (voiles), webs, mats, mattresses, boards and
		similar, nonwoven products:
	7019.31 00	- Mats	5	5	5
	7019.32 00	- - Thin sheets (voiles)	5	5	5
	7019.39 00	- - Other	5	5	5
	7019.40 00	- Woven fabrics of rovings	5	5	5
		- Other woven fabrics:
	7019.51 00	- - Of a width not exceeding 30 cm	5	5	5
	7019.52 00	- - Of a width exceeding 30 cm, plain weave, weighing
		less than 250 g/M², of filaments measuring per single
		yarn not more than 136 tex	5	5	5
	7019.59 00	- - Other	5	5	5
	7019.90	- Other:
	7019.90 10	- - - Asphalt or coal-tar impregnated glass-fibre outerwrap
		for pipelines	3	3	3
	7019.90 90	- - - Other	5	5	5
70.20	7020.00	Other articles of glass.
	7020.00 10	- - - Glass moulds for acrylic manufacture	3	3	3
	7020.00 90	- - - Other	5	5	5

 

SECTION XIV

Natural or Cultured Pearls, Precious or Semi-Precious Stones, Precious Metals,

CHAPTER 71

Natural or Cultured Pearls, Precious or Semi-Precious Stones, Precious Metals,

Notes.

1. Subject to Note 1(a) to Section VI and except as provided below, all articles consisting wholly or partly:

(a) Of natural or cultured pearls or of precious or semi-precious stones (natural, synthetic or reconstructed), or

(b) Of precious metal or of metal clad with precious metal, are to be classified in this Chapter.

2. (a) Headings Nos. 71.13, 71.14 and 71.15 do not cover articles in which precious metal or metal clad with precious metal is present as minor constituents only, such as minor fittings or minor ornamentation (for example, monograms, ferrules and rims), and paragraph (b) of the foregoing Note does not apply to such articles^(*).

(b) Heading No. 71.16 does not cover articles containing precious metal or metal clad with precious metal (other than as minor constituents).

3. This Chapter does not cover:

(a) Amalgams of precious metal, or colloidal precious metal (heading No. 28.43);

(b) Sterile surgical suture materials, dental fillings or other goods of Chapter 30;

(c) Goods of Chapter 32 (far example, lustres);

(d) Supported catalysts (heading No. 38.15);

(e) Articles of heading No. 42.02 or 42.03 referred to in Note 2 (B) to Chapter 42;

(f) Articles of heading No. 43.03 or 43.04;

(g) Goods of Section XI (textiles and textile articles);

(h) Footwear, headgear or other articles of Chapter 64 or 65;

(ij) Umbrellas, walking-sticks or other articles of Chapter 66;

(k) Abrasive goods of heading No. 68.04 or 68.05 or Chapter 82, containing dust or powder of precious or semi-precious stones (natural or synthetic); articles of Chapter 82 with a working part of precious or semi-precious stones (natural, synthetic or reconstructed); machinery, mechanical appliances or electrical goods, or parts thereof, of Section XVI. However, articles and parts thereof, wholly of precious or semi-precious stones (natural, synthetic or reconstructed) remain classified in this Chapter, except unmounted worked sapphires and diamonds for styli (heading No. 85.22);

(l) Articles of Chapter 90, 91 or 92 (scientific instruments, clocks and watches, musical instruments);

(m) Arms or parts thereof (Chapter 93);

(n) Articles covered by Note 2 to Chapter 95;

(0) Articles classified in Chapter 96 by virtue of Note 4 to that Chapter; or

(p) Original sculptures or statuary (heading No. 97.03), collectors' pieces (heading No. 97.05) or antiques of an age exceeding one hundred years (heading No. 97.06), other than natural or cultured pearls or precious or semi-precious stones.

4. (a) The expression "precious metal" means silver, gold and platinum.

(b) The expression "platinum" means platinum, iridium, osmium, palladium, rhodium and ruthenium.

(c) The expression "precious or semi-precious stones" does not include any of the substances specified in Note 2 (b) to Chapter 96.

5. For the purposes of this Chapter, any alloy (including a sintered mixture and an inter-metallic compound) containing precious metal is to be treated as an alloy of precious metal if any one precious metal constitutes as much as 2%, by weight, of the alloy. Alloys of precious metal are to be classified according to the following rules:

(a) An alloy containing 2% or more, by weight, of platinum is to be treated as an alloy of platinum;

(b) An alloy containing 2% or more, by weight, of gold but no platinum, or less than 2%, by weight, of platinum, is to be treated as an alloy of gold;

(c) Other alloys containing 2% or more, by weight, of silver are to be treated as alloys of silver.

6. Except where the context otherwise requires, any reference in the Nomenclature to precious metal or to any particular precious metal includes a reference to alloys treated as alloys of precious metal or of the particular metal in accordance with the rules in Note 5 above, but not to metal clad with precious metal or to base metal or non-metals plated with precious metal.

7. Throughout the Nomenclature the expression "metal clad with precious metal" means material made with a base of metal upon one or more surfaces of which there is affixed by soldering, brazing, welling, hot-rolling or similar mechanical means a covering of precious metal. Except where the context otherwise requires, the expression also covers base metal inlaid with precious metal.

8. Subject to Note 1(a) to Section VI, goods answering to a description in heading No. 71.12 are to be classified in that heading and in no other heading of the Nomenclature.

9. For the purposes of heading No. 71.13, 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).

10. For the purposes of heading No. 71.14, the expression "articles of goldsmiths' or silversmiths' wares" includes such articles as ornaments, tableware, toilet-ware, smokers' requisites and other articles of household, office or religious use.

11. For the purposes of heading No. 71.17, the expression "imitation jewellery" means articles of jewellery within the meaning of paragraph (a) of Note 9 above (but not including buttons or other articles of heading No. 96.06, or dress-combs, hair-slides or the like, and hairpins, of heading No. 96.15), not incorporating natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed) nor (except as plating or as minor constituents) precious metal or metal clad with precious metal.

Subheading Notes.

1. For the purposes of subheadings Nos. 7106.10, 7108.11, 7110.11, 7110.21, 7110.31 and 7110.41, the expressions "powder" and "in powder form" mean products of which 90% or more by weight passes through a sieve having a mesh aperture of 0.5 mm.

2. Notwithstanding the provisions of Chapter Note 4(b), for the purposes of subheadings Nos. 7110.11 and 7110.19, the expression "platinum" does not include iridium, osmium, palladium, rhodium or ruthenium.

3. For the classification of alloys in the subheadings of heading No. 71.10, each alloy is to be classified with that metal, platinum, palladium, rhodium, iridium, osmium or ruthenium which predominates by weight over each other of these metals.

HDG.	H.S.	DESCRIPTION	RATE OF DUTY (%)
NO.	CODE		2002	2003	2004
I. — NATURAL OR CULTURED PEARLS
AND PRECIOUS OR SEMI-PRECIOUS STONES
71.01		Pearls, natural or cultured, whether or not worked or
		graded but not strung, mounted or set; pearls, natural
		or cultured, temporarily strung for convenience of
		transport.
	7101.10 00	- Natural pearls 3	7	5	5
		- Cultured pearls:
	7101.21 00	- - Unworked 3	7	5	5
	7101.22 00	- - Worked 3	7	5	5
71.02		Diamonds, whether or not worked, but not mounted or set.
	7102.10 00	- Unsorted 3	3	3	3
		- Industrial:
	7102.21 00	- - Unworked or simply sawn, cleaved or bruted 3	3	3	3
	7102.29 00	- - Other 3	3	3	3
		- Non-industrial:
	7102.31 00	- - Unworked or simply sawn, cleaved or bruted 3	3	3	3
	7102.39 00	- - Other 3	3	3	3
71.03		Precious stones (other than diamonds) and semi-precious
		stones, whether or not worked or graded but not strung,
		mounted or set; ungraded precious stones (other than
		diamonds) and semi-precious stones, temporarily strung
		for convenience of transport.
	7103.10 00	- Unworked or simply sawn or roughly shaped 3	3	3	3
		- Otherwise worked:
	7103.91 00	- - Rubies, sapphires and emeralds 3	3	3	3
	7103.99 00	- - Other 3	3	3	3
71.04		Synthetic or reconstructed precious or semi-precious
		stones, whether or not worked or graded but not strung,
		mounted or set; ungraded synthetic or reconstructed
		precious or semi-precious stones, temporarily strung for
		convenience of transport.
	7104.10 00	- Piezo-electric quartz 3	3	3	3
	7104.20 00	- Other, unworked or simply sawn or roughly shaped 3	3	3	3
	7104.90 00	- Other 3	3	3	3
71.05		Dust and powder of natural or synthetic precious or semi-
		precious stones.
	7105.10 00	- Of diamonds 3	3	3	3
	7105.90 00	- Other 3	3	3	3
II. — PRECIOUS METALS AND METALS CLAD
WITH PRECIOUS METAL
71.06		Silver (including silver plated with gold or platinum),
		unwrought or in semi-manufactured forms, or in powder
		form.
	7106.10 00	- Powder 3	3	3	3
		- Other:
	7106.91 00	- - Unwrought 3	3	3	3
	7106.92 00	- - Semi-manufactured 3	3	3	3
71.07	7107.00 00	Base metals clad with silver, not further worked than
		semi-manufactured. 3	3	3	3
71.08		Gold (including gold plated with platinum) unwrought or
		in semi- manufactured forms, or in powder form.
		- Non-monetary:
	7108.11 00	- -Powder 3	3	3	3
	7108.12 00	- - Other unwrought forms 3	3	3	3
	7108.13 00	- - Other semi-manufactured forms 3	3	3	3
	7108.20 00	- Monetary 3	3	3	3
71.09	7109.00 00	Base metals or silver, clad with gold, not further worked
		than semi-manufactured. 3	3	3	3
71.10		Platinum, unwrought or in semi-manufactured forms, or
		in powder form.
		- Platinum:
	7110.11 00	- - Unwrought or in powder form 3	3	3	3
	7110.19 00	- - Other 3	3	3	3
		- Palladium:
	7110.21 00	- - Unwrought or in powder form 3	3	3	3
	7110.29 00	- - Other 3	3	3	3
		- Rhodium:
	7110.31 00	- - Unwrought or in powder form 3	3	3	3
	7110.39 00	- - Other 3	3	3	3
		- Iridium, osmium and ruthenium:
	7110.41 00	- - Unwrought or in powder form 3	3	3	3
	7110.49 00	- - Other 3	3	3	3
71.11	7111.00 00	Base metals, silver or gold, clad with platinum, not
		further worked than semi-manufactured. 3	3	3	3
71.12		Waste and scrap of precious metal or of metal clad with
		precious metal; other waste and scrap containing precious
		metal or precious metal compounds, of a kind used
		principally for the recovery of precious metal.
	7112.10 00	- Of gold, including metal clad with gold but excluding
		sweepings containing other precious metals 3	3	3	3
	7112.20 00	- Of platinum, including metal clad with platinum but
		excluding sweepings containing other precious metals 3	3	3	3
	7112.90 00	- Other 3	3	3	3
III. — JEWELLERY, GOLDSMITHS' AND SILVERSMITHS'
WARES AND OTHER ARTICLES
71.13		Articles of jewellery and parts thereof, of precious metal
		or of metal clad with precious metal.
		- Of precious metal whether or not plated or clad with
		precious metal:
	7113.11	- - Of silver, whether or not plated or clad with other
		precious metal:
	7113.11 10	- - - Parts 3	3	3	3
	7113.11 90	- - - Other	10	7	5
	7113.19	- - Of other precious metal, whether or not plated or clad
		with precious metal:
	7113.19 10	- - - Parts 3	3	3	3
	7113.19 90	- - - Other	10	7	5
	7113.20	- Of base metal clad with precious metal:
	7113.20 10	- - - Parts 3	3	3	3
	7113.20 90	- - - Other	10	7	5
71.14		Articles of goldsmiths' or silversmiths' wares and parts
		thereof, of precious metal or of metal clad with precious
		metal.
		- Of precious metal whether or not plated or clad with
		precious metal:
	7114.11 00	- - Of silver, whether or not plated or clad with other
		precious metal	10	7	5
	7114.19 00	- - Of other precious metal, whether or not plated or clad
		with precious metal	10	7	5
	7114.20 00	- Of base metal clad with precious metal	10	7	5
71.15		Other articles of precious metal or of metal clad with
		precious metal.
	7115.10 00	- Catalysts in the form of wire cloth or grill, of platinum	5	5	5
	7115.90 00	- Other	5	5	5
71.16		Articles of natural or cultured pearls, precious or semi-
		precious stones (natural, synthetic or reconstructed).
	7116.10 00	- Of natural or cultured pearls	10	7	5
	7116.20 00	- Of precious or semi-precious stones (natural, synthetic
		or reconstructed)	10	7	5
71.17		Imitation jewellery.
		- Of base metal, whether or not plated with precious metal:
	7117.11	- - Cuff-links and studs:
	7117.11 10	- - - Parts 3	3	3	3
	7117.11 90	- - - Other	7	5	5
	7117.19	- - Other:
	7117.19 10	- - - Parts 3	3	3	3
	7117.19 90	- - - Other	7	5	5
	7117.90	- Other:
	7117.90 10	- - - Parts 3	3	3	3
	7117.90 90	- - -Other	7	5	5
71.18		Coin.
	7118.10 00	- Coin (other than gold coin), not being legal tender	7	5	5
	7118.90 00	- Other	7	5	5

 

SECTION XV

Base Metals and Articles of Base Metal

Notes.

1. This Section does not cover:

(a) Prepared paints, inks or other products with a basis of metallic flakes or powder (headings Nos. 32.07 to 32.10, 32.12, 32.13 or 32.15);

(b) Ferro-cerium or other pyrophoric alloys (heading No. 36.06);

(c) Headgear or parts thereof of heading No. 65.06 or 65.07;

(d) Umbrella frames or other articles of heading No. 66.03;

(e) Goods of Chapter 71 (for example, precious metal alloys, base metal clad with precious metal, imitation jewellery);

(f) Articles of Section XVI (machinery, mechanical appliances and electrical goods);

(g) Assembled railway or tramway track (heading No. 86.08) or other articles of Section XVII (vehicles, ships and boats, aircraft);

(h) Instruments or apparatus of Section XVIII, including clock or watch springs;

(ij) Lead shot prepared for ammunition (heading No. 93.06) or other articles of Section XIX (arms and ammunition);

(k) Articles of Chapter 94 (for example, furniture, mattress supports, lamps and lighting fittings, illuminated signs, prefabricated buildings);

(l) Articles of Chapter 95 (for example, toys, games, sports requisites);

(m) Hand sieves, buttons, pens, pencil-holders, pen nibs or other articles of Chapter 96 (miscellaneous manufactured articles); or

(n) Articles of Chapter 97 (for example, works of art). CSTDEH

2. Throughout the Nomenclature, the expression "parts of general use" means:

(a) Articles of heading No. 73.07, 73.12, 73.15, 73.17 or 73.18 and similar articles of other base metals;

(b) Springs and leaves for springs, of base metal, other than clock or watch springs (heading No. 91.14); and

(c) Articles of headings Nos. 83.01, 83.02, 83.08, 83.10 and frames and mirrors, of base metal, of heading No. 83.06.

In Chapters 73 to 76 and 78 to 82 (but not in heading No. 73.15) references to parts of goods do not include references to parts of general use as defined above.

Subject to the preceding paragraph and to Note 1 to Chapter 83, the articles of Chapter 82 or 83 are excluded from Chapters 72 to 76 and 78 to 81.

3. Throughout the Nomenclature, the expression "base metals" means: iron and steel, copper, nickel, aluminium, lead, zinc, tin, tungsten (wolfram), molybdenum, tantalum, magnesium; cobalt, bismuth, cadmium, titanium, zirconium, antimony, manganese, beryllium, chromium; germanium, vanadium, gallium, hafnium, indium, niobium (columbium), rhenium and thallium.

4. Throughout the Nomenclature, the term "cermets" means products containing a microscopic heterogeneous combination of a metallic component and a ceramic component. The term "cermets" includes sintered metal carbides (metal carbides sintered with a metal).

5. Classification of alloys (other than ferro-alloys and master alloys as defined in Chapters 72 and 74):

(a) An alloy of base metals is to be classified as an alloy of the metal which predominates by weight over each of the other metals;

(b) An alloy composed of base metals of this Section and of elements not falling within this Section is to be treated as an alloy of base metals of this Section if the total weight of such metals equals or exceeds the total weight of the other elements present;

(c) In this Section the term "alloys" includes sintered mixtures of metal powders, heterogeneous intimate mixtures obtained by melting (other than cermets) and intermetallic compounds.

6. Unless the context otherwise requires, any reference in the Nomenclature to a base metal includes a reference to alloys which, by virtue of Note 5 above, are to be classified as alloys of that metal.

7. Classification of composite articles:

Except where the headings otherwise require, articles of base metal (including articles of mixed materials treated as articles of base metal under the Interpretative Rules) containing two or more base metals are to be treated as articles of the base metal predominating by weight over each of the other metals.

For this purpose:

(a) Iron and steel, or different kinds of iron or steel, are regarded as one and the same metal;

(b) An alloy is regarded as being entirely composed of that metal as an alloy of which, by virtue of Note 5, it is classified; and

(c) A cermet of heading No. 81.13 is regarded as a single base metal. SECcIH

8. In this Section, the following expressions have the meanings hereby assigned to them:

(a) Waste and scrap

Metal waste and scrap from the manufacture or mechanical working of metals, and metal goods definitely not usable as such because of breakage, cutting-up, wear or other reasons.

(b) Powders

Products of which 90% or more by weight passes through a sieve having a mesh aperture of 1 mm.

CHAPTER 72

Iron and Steel

Notes.

1. In this Chapter and, in the case of Notes (d), (e) and (f) throughout the Nomenclature, the following expressions have the meanings hereby assigned to them:

(a) Pig iron

Iron-carbon alloys not usefully malleable, containing more than 2% by weight of carbon and which may contain by weight one or more other elements within the following limits:

- not more than 10% of chromium

- not more than 6% of manganese

- not more than 3% of phosphorus

- not more than 8% of silicon

- a total of not more than 10% of other elements.

(b) Spiegeleisen

Iron-carbon alloys containing by weight more than 6% but not more than 30% of manganese and otherwise conforming to the specification at (a) above.

(c) Ferro-alloys

Alloys in pigs, blocks, lumps or similar primary forms, in forms obtained by continuous casting and also in granular or powder forms, whether or not agglomerated, commonly used as an additive in the manufacture of other alloys or as de-oxidants, de-sulphurising agents or for similar uses in ferrous metallurgy and generally not usefully malleable, containing by weight 4% or more of the element iron and one or more of the following:

- more than 10% of chromium

- more than 30% of manganese

- more than 3% of phosphorus

- more than 8% of silicon

- a total of more than 10% of other elements, excluding carbon, subject to a maximum content of 10% in the case of copper.

(d) Steel

Ferrous materials other than those of heading No. 72.03 which (with the exception of certain types produced in the form of castings) are usefully malleable and which contain by weight 2% or less of carbon. However, chromium steels may contain higher proportions of carbon. caHIAS

(e) Stainless steel

Alloy steels containing, by weight, 1.2% or less of carbon and 10.5% or more of chromium, with or without other elements.

(f) Other alloy steel

Steels not complying with the definition of stainless steel and containing by weight one or more of the following elements in the proportion shown:

- 0.3% or more of aluminium

- 0.0008% or more of boron

- 0.3% or more of chromium

- 0.3% or more of cobalt

- 0.4% or more of copper

- 0.4% or more of lead

- 1.65% or more of manganese

- 0.08% or more of molybdenum

- 0.3% or more of nickel

- 0.06% or more of niobium

- 0.6% or more of silicon

- 0.05% or more of titanium

- 0.3% or more of tungsten (wolfram)

- 0.1% or more of vanadium

- 0.05% or more of zirconium

- 0.1% or more of other elements (except sulphur, phosphorus, carbon and nitrogen), taken separately.

(g) Remelting scrap ingots of iron or steel

Products roughly cast in the form of ingots without feeder-heads or hot tops, or of pigs, having obvious surface faults and not complying with the chemical composition of pig iron, spiegeleisen or ferro-alloys.

(h) Granules

Products of which less than 90% by weight passes through a sieve with a mesh aperture of 1 mm and of which 90% or more by weight passes through a sieve with a mesh aperture of 5 mm.

(ij) Semi-finished products

Continuous cast products of solid section, whether or not subjected to primary hot-rolling; and

Other products of solid section, which have not been further worked than subjected to primary hat-rolling or roughly shaped by forging, including blanks for angles, shapes or sections.

These products are not presented in coils.

(k) Flat-rolled products

Rolled products of solid rectangular (other than square) cross-section, which do not conform to the definition at (ij) above in the form of:

- coils of successively superimposed layers, or

- straight lengths, which if of a thickness less than 4.75 mm are of a width measuring at least ten times the thickness or if of a thickness of 4.75 mm or more are of a width which exceeds 150 mm and measures at least twice the thickness.

Flat-rolled products include those with patterns in relief derived directly from rolling (for example, grooves, ribs, chequers, tears, buttons, lozenges) and those which have been perforated, corrugated or polished, provided that they do not thereby assume the character of articles or products of other headings.

Flat-rolled products of a shape other than rectangular or square, of any size, are to be classified as products of a width of 600 mm or more, provided that they do not assume the character of articles or products of other headings. IECcAT

(l) Bars and rods, hot-rolled, in irregularly wound coils

Hat-rolled products in irregularly wound coils, which have a solid cross-section in the shape of circles, segments of circles, ovals, rectangles (including squares), triangles or other convex polygons (including "flattened circles" and "modified rectangles", of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). These products may have indentations, ribs, grooves or other deformations produced during the rolling process (reinforcing bars and rods).

(m) Other bars and rods

Products which do not conform to any of the definitions at (ij), (k) or (l) above or to the definition of wire, which have a uniform solid cross-section along their whole length in the shape of circles, segments of circles, ovals, rectangles (including squares), triangles or other convex polygons (including "flattened circles" and "modified rectangles", of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). These products may:

- have indentations, ribs, grooves or other deformations produced during the rolling process (reinforcing bars and rods);

- be twisted after rolling.

(n) Angles, shapes and sections

Products having a uniform solid cross-section along their whole length which do not conform to any of the definitions at (ij), (k), (l) or (m) above or to the definition of wire.

Chapter 72 does not include products of heading No. 73.01 or 73.02.

(o) Wire

Cold-formed products in coils, of any uniform solid cross-section along their whole length, which do not conform to the definition of flat-rolled products.

(p) Hollow drill bars and rods

Hollow bars and rods of any cross-section, suitable for drills, of which the greatest external dimension of the cross-section exceeds 15 mm but does not exceed 52 mm, and of which the greatest internal dimension does not exceed one half of the greatest external dimension. Hollow bars and rods of iron or steel not conforming to this definition are to be classified in heading No. 73.04.

2. Ferrous metals clad with another ferrous metal are to be classified as products of the ferrous metal predominating by weight

3. Iron or steel products obtained by electrolytic deposition, by pressure casting or by sintering are to be classified, according to their form, their composition and their appearance, in the headings of this Chapter appropriate to similar hot-rolled products.

Subheading Notes.

1. In this Chapter the following expressions have the meanings hereby assigned to them:

(a) Alloy pig iron

Pig iron containing, by weight, one or more of the following elements in the specified proportions:

- more than 0.2% of chromium

- more than 0.3% of copper

- more than 0.3% of nickel

- more than 0.1% of any of the following elements: aluminium, molybdenum, titanium, tungsten (wolfram), vanadium.

(b) Non-alloy free-cutting steel

Non-alloy steel containing, by weight, one or more of the following elements in the specified proportions:

- 0.08% or more of sulphur

- 0.1% or more of lead

- more than 0.05% of selenium

- more than 0.01 % of tellurium

- more than 0.05% of bismuth.

(c) Silicon-electrical steel

Alloy steels containing by weight at least 0.6% but not more than 6% of silicon and not more than 0.08% of carbon. They may also contain by weight not more than 1% of aluminium but no other element in a proportion that would give the steel the characteristics of another alloy steel. ADECcI

(d) High speed steel

Alloy steels containing, with or without other elements, at least two of the three elements molybdenum, tungsten and vanadium with a combined content by weight of 7% or more, 0.6% or more of carbon and 3 to 6% of chromium.

(e) Silico-manganese steel

Alloy steels containing by weight:

- not more than 0.7% of carbon,

- 0.5% or more but not more than 1.9% of manganese, and

- 0.6% or more but not more than 2.3% of silicon, but no other element in a proportion that would give the steel the characteristics of another alloy steel.

2. For the classification of ferro-alloys in the subheadings of heading No. 72.02 the following rule should be observed:

A ferro-alloy is considered as binary and classified under the relevant subheading (if it exists) if only one of the alloy elements exceeds the minimum percentage laid down in Chapter Note 1(c); by analogy, it is considered respectively as ternary or quaternary if two or three alloy elements exceed the minimum percentage.

For the application of this rule the unspecified "other elements" referred to in Chapter, Note 1(c) must each exceed 10% by weight.

HDG.	H.S.	DESCRIPTION	RATE OF DUTY (%)
NO.	CODE		2002	2003	2004
I. — PRIMARY MATERIALS; PRODUCTS IN
GRANULAR OR POWDER FORM
72.01		Pig iron and spiegeleisen in pigs, blocks or other primary forms.
	7201.10 00	- Non-alloy pig iron containing by weight 0.5% or less
		of phosphorus	1 **	1	1
	7201.20 00	- Non-alloy pig iron containing by weight more than
		0.5% of phosphorus	1 **	1	1
	7201.50 00	- Alloy pig iron; spiegeleisen	1 **	1	1
72.02		Ferro-alloys.
		- Ferro-manganese:
	7202.11 00	- - Containing by weight more than 2% of carbon	1 **	1	1
	7202.19 00	- - Other	1 **	1	1
		- Ferro-silicon:
	7202.21 00	- - Containing by weight more than 55% of silicon	1 **	1	1
	7202.29 00	- - Other	1 **	1	1
	7202.30 00	- Ferro-silico-manganese	1 **	1	1
		- Ferro-chromium:
	7202.41 00	- - Containing by weight more than 4% of carbon	1 **	1	1
	7202.49 00	- - Other	1 **	1	1
	7202.50 00	- Ferro-silico-chromium	1 **	1	1
	7202.60 00	- Ferro-nickel	1 **	1	1
	7202.70 00	-Ferro-molybdenum	1 **	1	1
	7202.80 00	- Ferro-tungsten and ferro-silico-tungsten	1 **	1	1
		- Other:
	7202.91 00	- - Ferro-titanium and ferro-silico-titanium	1 **	1	1
	7202.92 00	- - Ferro-vanadium	1 **	1	1
	7202.93 00	- - Ferro-niobium	1 **	1	1
	7202.99 00	- - Other	1 **	1	1
72.03		Ferrous products obtained by direct reduction of iron ore
		and other spongy ferrous products, in lumps, pellets or
		similar forms; iron having a minimum purity by weight
		of 99.94%, in lumps, pellets or similar forms.
	7203.10 00	- Ferrous products obtained by direct reduction of iron ore	3	3	3
	7203.90 00	- Other	3	3	3
72.04		Ferrous waste and scrap; remelting scrap ingots of iron
		or steel.
	7204.10 00	- Waste and scrap of cast iron	Free	Free	Free
		- Waste and scrap of alloy steel:
	7204.21 00	- - Of stainless steel	3	3	3
	7204.29 00	- -Other	3	3	3
	7204.30 00	- Waste and scrap of tinned iron or steel	3	3	3
		- Other waste and scrap:
	7204.41 00	- - Turnings, shavings, chips, milling waste, sawdust,
		filings, trimmings and stampings, whether or not in
		bundles	3	3	3
	7204.49 00	- - Other	3	3	3
	7204.50 00	- Remelting scrap ingots	3	3	3
72.05		Granules and powders, of pig iron, spiegeleisen, iron
		or steel.
	7205.10 00	- Granules	1 **	1	1
		- Powders:
	7205.21 00	- - Of alloy steel	3	3	3
	7205.29 00	- - Other	1 ***	1	1
II. — IRON AND NON-ALLOY STEEL
72.06		Iron and non-alloy steel in ingots or other primary forms
		(excluding iron of heading No. 72.03).
	7206.10 00	- Ingots	3	3	3
	7206.90 00	- Other	3	3	3
72.07		Semi-finished products of iron or non-alloy steel.
		- Containing by weight less than 0.25% of carbon:
	7207.11 00	- - Of rectangular (including square) cross-section,
		the width measuring less than twice the thickness	3	3	3
	7207.12	- - Other, of rectangular (other than square) cross-section:
	7207.12 10	- - - Slabs	Free	Free	Free
	7207.12 90	- - - Other	3	3	3
	7207.19 00	- - Other	3	3	3
	7207.20	- Containing by weight 0.25% or more of carbon:
	7207.20 10	- - - Slabs	Free	Free	Free
	7207.20 90	- - - Other 6	3	3	3
72.08		Flat-rolled products of iron or non-alloy steel, of a width
		of 600 mm or more, hot-rolled, not clad, plated or coated.
	7208.10 00	- In coils, not further worked than hot-rolled, with patterns
		in relief	3	3	3
		- Other, in coils, not further worked than hot-rolled, pickled:
	7208.25 00	- - Of a thickness of 4.75 mm or more	3	3	3
	7208.26 00	- - Of a thickness of 3 mm or more but less than 4.75 mm	3	3	3
	7208.27 00	- - Of a thickness of less than 3 mm	3	3	3
		- Other, in coils, not further worked than hot-rolled:
	7208.36 00	- - Of a thickness exceeding 10 mm	3	3	3
	7208.37 00	- - Of a thickness of 4.75 mm or more but not exceeding
		10 mm	3	3	3
	7208.38 00	- - Of a thickness of 3 mm or more but less than 4.75 mm	3	3	3
	7208.39 00	- - Of a thickness of less than 3 mm	3	3	3
	7208.40 00	- Not in coils, not further worked than hot-rolled, with
		patterns in relief	3	3	3
		- Other, not in coils, not further worked than hot-rolled:
	7208.51 00	- - Of a thickness exceeding 10 mm	3	3	3
	7208.52 00	- - Of a thickness of 4.75 mm or more but not exceeding
		10 mm	3	3	3
	7208.53 00	- - Of a thickness of 3 mm or more but less than 4.75 mm	3	3	3
	7208.54 00	- - Of a thickness of less than 3 mm	3	3	3
	7208.90 00	- Other	3	3	3
72.09		Flat-rolled products of iron or non-alloy steel, of a width
		of 600 mm or more, cold-rolled (cold-reduced), not clad,
		plated or coated.
		- In coils, not further worked than cold-rolled (cold-reduced):
	7209.15 00	- - Of a thickness of 3 mm or more	3	3	3
	7209.16 00	- - Of a thickness exceeding 1 mm but less than 3 mm	3	3	3
	7209.17 00	- - Of a thickness of 0.5 mm or more but not exceeding
		1 mm	3	3	3
	7209.18 00	- - Of a thickness of less than 0.5 mm	3	3	3
		- Not in coils, not further worked than cold-rolled
		(cold-reduced):
	7209.25 00	- - Of a thickness of 3 mm or more	3	3	3
	7209.26 00	- - Of a thickness exceeding 1 mm but less than 3 mm	3	3	3
	7209.27 00	- - Of a thickness of 0.5 mm or more but not exceeding
		1 mm	3	3	3
	7209.28 00	- - Of a thickness of less than 0.5 mm	3	3	3
	7209.90 00	- Other	3	3	3
72.10		Flat-rolled products of iron or non-alloy steel, of a width
		of 600 mm or more, clad, plated or coated.
		- Plated or coated with tin:
	7210.11 00	- - Of a thickness of 0.5 mm or more	Free	Free	Free
	7210.12 00	- - Of a thickness of less than 0.5 mm	Free	Free	Free
	7210.20 00	- Plated or coated with lead, including terne-plate	3	3	3
	7210.30 00	- Electrolytically plated or coated with zinc	3	3	3
		- Otherwise plated or coated with zinc:
	7210.41 00	- - Corrugated	7	5	5
	7210.49 00	- - Other	7	5	5
	7210.50 00	- Plated or coated with chromium oxides or with chromium
		and chromium oxides	1 **	1	1
		- Plated or coated with aluminium:
	7210.61 00	- - Plated or coated with aluminium-zinc alloys	7	5	5
	7210.69 00	- - Other	7	5	5
	7210.70 00	- Painted, varnished or coated with plastics	7	5	5
	7210.90 00	- Other	3	3	3
72.11		Flat-rolled products of iron or non-alloy steel, of a width
		of less than 600 mm, not clad, plated or coated.
		- Not further worked than hot-rolled:
	7211.13 00	- - Rolled on four faces or in a closed box pass, of a width
		exceeding 150 mm and a thickness of not less than 4
		mm, not in coils and without patterns in relief	3	3	3
	7211.14 00	- - Other, of a thickness of 4.75 mm or more	3	3	3
	7211.19 00	- - Other	3	3	3
		- Not further worked than cold-rolled (cold-reduced):
	7211.23 00	- - Containing by weight less than 0.25% of carbon	3	3	3
	7211.29 00	- - Other	3	3	3
	7211.90 00	- Other	3	3	3
72.12		Flat-rolled products of iron or non-alloy steel, of a width
		of less than 600 mm, clad, plated or coated.
	7212.10 00	- Plated or coated with tin	Free	Free	Free
	7212.20 00	- Electrolytically plated or coated with zinc	3	3	3
	7212.30 00	- Otherwise plated or coated with zinc	7	5	5
	7212.40 00	- Painted, varnished or coated with plastics	7	5	5
	7212.50	- Otherwise plated or coated:
	7212.50 10	- - - Tin-Free Steel (TFS)	1 **	1	1
	7212.50 90	- - - Other	7	5	5
	7212.60 00	- Clad	3	3	3
72.13		Bars and rods, hot-rolled, in irregularly wound coils, of
		iron or non-alloy steel.
	7213.10 00	- Containing indentations, ribs, grooves or other
		deformations produced during the rolling process	7	5	5
	7213.20 00	- Other, of free-cutting steel	7	5	5
		- Other:
	7213.91 00	- - Of circular cross-section measuring less than 14 mm
		in diameter	3	3	3
	7213.99 00	- - Other	3	3	3
72.14		Other bars and rods of iron or non-alloy steel, not further
		worked than forged, hot-rolled, hot-drawn or hot-extruded,
		but including those twisted after rolling.
	7214.10	- Forged:
	7214.10 10	- - - Containing by weight 0.6% or more of carbon	3	3	3
	7214.10 90	- - - Other	7	5	5
	7214.20 00	- Containing indentations, ribs, grooves or other
		deformations produced during the rolling process or
		twisted after rolling	7	5	5
	7214.30 00	- Other, of free-cutting steel	7	5	5
		- Other:
	7214.91 00	- - Of rectangular (other than square) cross-section	7	5	5
	7214.99 00	- - Other	7	5	5
72.15		Other bars and rods of iron or non-alloy steel.
	7215.10 00	- Of free-cutting steel, not further worked than cold-
		formed or cold-finished	7	5	5
	7215.50 00	- Other, not further worked than cold-formed or cold-
		finished	7	5	5
	7215.90 00	- Other	7	5	5
72.16		Angles, shapes and sections of iron or non-alloy steel.
	7216.10 00	- U, I or H sections, not further worked than hot-rolled,
		hot-drawn or extruded, of a height of less than 80 mm	7	5	5
		- L or T sections, not further worked than hot-rolled, hot-
		drawn or extruded, of a height of less than 80 mm:
	7216.21 00	- - L sections	7	5	5
	7216.22 00	- - T sections	7	5	5
		- U, I or H sections, not further worked than hot-rolled,
		hot-drawn or extruded, of a height of 80 mm or more:
	7216.31 00	- - U sections	5	5	5
	7216.32 00	- - I sections	3	3	3
	7216.33 00	- - H sections	3	3	3
	7216.40 00	- L or T sections, not further worked than hot-rolled, hot-
		drawn or extruded, of a height of 80 mm or more	7	5	5
	7216.50	- Other angles, shapes and sections, not further worked
		than hot-rolled, hot-drawn or extruded:
	7216.50 10	- - - Of a height less than 80 mm	7	5	5
	7216.50 90	- - - Other	3	3	3
		- Angles, shapes and sections, not further worked than
		cold-formed or cold-finished:
	7216.61 00	- - Obtained from flat-rolled products	7	5	5
	7216.69 00	- - Other	3	3	3
		- Other:
	7216.91 00	- - Cold-formed or cold-finished from flat-rolled products	7	5	5
	7216.99 00	- - Other	7	5	5
72.17		Wire of iron or non-alloy steel.
	7217.10 00	- Not plated or coated, whether or not polished	7	5	5
	7217.20	- Plated or coated with zinc:
	7217.20 10	- - - High carbon steel core wire for Aluminum Conductors
		Steel Reinforced (ACSR)	3	3	3
	7217.20 90	- - - Other	7	5	5
	7217.30	- Plated or coated with other base metals:
	7217.30 10	- - - Bead wire (copper coated high carbon steel wire
		for pneumatic rubber tires)	1 **	1	1
	7217.30 90	- - -Other	7	5	5
	7217.90 00	- Other	7	5	5
III. — STAINLESS STEEL
72.18		Stainless steel in ingots or other primary forms;
		semi-finished products of stainless steel.
	7218.10 00	- Ingots and other primary forms	3	3	3
		- Other:
	7218.91 00	- - Of rectangular (other than square) cross-section	3	3	3
	7218.99 00	- - Other	3	3	3
72.19		Flat-rolled products of stainless steel, of a width of 600
		mm or more.
		- Not further worked than hot-rolled, in coils:
	7219.11 00	- - Of a thickness exceeding 10 mm	3	3	3
	7219.12 00	- - Of a thickness of 4.75 mm or more but not exceeding
		10 mm	3	3	3
	7219.13 00	- - Of a thickness of 3 mm or more but less than 4.75 mm	3	3	3
	7219.14 00	- - Of a thickness of less than 3 mm	1 ***	1	1
		- Not further worked than hot-rolled, not in coils:
	7219.21 00	- - Of a thickness exceeding 10 mm	3	3	3
	7219.22 00	- - Of a thickness of 4.75 mm or more but not exceeding
		10 mm	3	3	3
	7219.23 00	- - Of a thickness of 3 mm or more but less than 4.75 mm	3	3	3
	7219.24 00	- - Of a thickness of less than 3 mm	3	3	3
		- Not further worked than cold-rolled (cold-reduced):
	7219.31 00	- - Of a thickness of 4.75 mm or more	3	3	3
	7219.32 00	- - Of a thickness of 3 mm or more but less than 4.75 mm	3	3	3
	7219.33 00	- - Of a thickness exceeding 1 mm but less than 3 mm	3	3	3
	7219.34 00	- - Of a thickness of 0.5 mm or more but not exceeding
		1 mm	3	3	3
	7219.35 00	- - Of a thickness of less than 0.5 mm	1 **	1	1
	7219.90 00	- Other	1 **	1	1
72.20		Flat-rolled products of stainless steel, of a width of less
		than 600 mm.
		- Not further worked than hot-rolled:
	7220.11 00	- - Of a thickness of 4.75 mm or more	3	3	3
	7220.12 00	- - Of a thickness of less than 4.75 mm	1 ***	1	1
	7220.20 00	- Not further worked than cold-rolled (cold-reduced)	1 **	1	1
	7220.90 00	- Other	3	3	3
72.21	7221.00 00	Bars and rods, hot-rolled, in irregularly wound coils,
		of stainless steel.	1 **	1	1
72.22		Other bars and rods of stainless steel; angles, shapes
		and sections of stainless steel.
		- Bars and rods; not further worked than hot-rolled,
		hot-drawn or extruded:
	7222.11 00	- - Of circular cross-section	3	3	3
	7222.19 00	- - Other	3	3	3
	7222.20 00	- Bars and rods, not further worked than cold-formed
		or cold-finished	3	3	3
	7222.30 00	- Other bars and rods	3	3	3
	7222.40 00	- Angles, shapes and sections	3	3	3
72.23	7223.00 00	Wire of stainless steel.	1 **	1	1
IV. — OTHER ALLOY STEEL; HOLLOW DRILL BARS
AND RODS, OF ALLOY OR NON-ALLOY STEEL
72.24		Other alloy steel in ingots or other primary forms; semi-
		finished products of other alloy steel.
	7224.10 00	- Ingots and other primary forms	3	3	3
	7224.90 00	- Other	3	3	3
72.25		Flat-rolled products of other alloy steel, of a width of
		600 mm or more.
		- Of silicon-electrical steel:
	7225.11 00	- - Grain-oriented	3	3	3
	7225.19 00	- - Other	3	3	3
	7225.20 00	- Of high speed steel	3	3	3
	7225.30 00	- Other, not further worked than hot-rolled, in coils	3	3	3
	7225.40 00	- Other, not further worked than hot-rolled, not in coils	3	3	3
	7225.50 00	- Other, not further worked than cold-rolled (cold-reduced)	3	3	3
		- Other:
	7225.91 00	- - Electrolytically plated or coated with zinc	3	3	3
	7225.92 00	- - Otherwise plated or coated with zinc	3	3	3
	7225.99 00	- - Other	3	3	3
72.26		Flat-rolled products of other alloy steel, of a width
		of less than 600 mm.
		- Of silicon-electrical steel:
	7226.11 00	- - Grain-oriented	1 **	1	1
	7226.19 00	- - Other	3	3	3
	7226.20 00	- Of high speed steel	3	3	3
		- Other:
	7226.91 00	- - Not further worked than hot-rolled	3	3	3
	7226.92 00	- - Not further worked than cold-rolled (cold-reduced)	3	3	3
	7226.93 00	- - Electrolytically plated or coated with zinc	3	3	3
	7226.94 00	- -Otherwise plated or coated with zinc	3	3	3
	7226.99 00	- -Other	3	3	3
72.27		Bars and rods, hot-rolled, in irregularly wound coils, of
		other alloy steel.
	7227.10 00	- Of high speed steel	3	3	3
	7227.20 00	- Of silico-manganese steel	1 **	1	1
	7227.90 00	- Other	3	3	3
72.28		Other bars and rods of other alloy steel; angles, shapes
		and sections, of other alloy steel; hollow drill bars and
		rods, of alloy or non-alloy steel.
	7228.10 00	- Bars and rods, of high speed steel	3	3	3
	7228.20 00	- Bars and rods, of silico-manganese steel	3	3	3
	7228.30 00	- Other bars and rods, not further worked than hot-rolled,
		hot-drawn or extruded	1 ***	1	1
	7228.40 00	- Other bars and rods, not further worked than forged	3	3	3
	7228.50 00	- Other bars and rods, not further worked than cold-formed
		or cold-finished	3	3	3
	7228.60 00	- Other bars and rods	1 ***	1	1
	7228.70 00	- Angles, shapes and sections	3	3	3
	7228.80 00	- Hollow drill bars and rods	3	3	3
72.29		Wire of other alloy steel.
	7229.10 00	- Of high speed steel	3	3	3
	7229.20 00	- Of silico-manganese steel	3	3	3
	7229.90 00	- Other	3	3	3

 

CHAPTER 73

Articles of Iron or Steel

Notes.

1. In this Chapter the expression "cast iron" applies to products obtained by casting in which iron predominates by weight over each of the other elements and which do not comply with the chemical composition of steel as defined in Note 1(d) to Chapter 72.

2. In this Chapter the word "wire" means hot or cold-formed products of any cross-sectional shape, of which no cross-sectional dimension exceeds 16 mm.

HDG.	H.S.	DESCRIPTION	RATE OF DUTY (%)
NO.	CODE		2002	2003	2004
73.01		Sheet piling of iron or steel, whether or not drilled,
		punched or made from assembled elements; welded
		angles, shapes and sections, of iron or steel.
	7301.10 00	- Sheet piling	3	3	3
	7301.20 00	- Angles, shapes and sections	3	3	3
73.02		Railway or tramway track construction material of iron or
		steel, the following: rails, check-rails and rack rails,
		switch blades, crossing frogs, point rods and other
		crossing pieces, sleepers (cross-ties), fish-plates, chairs,
		chair wedges; sole plates (base plates), rail clips,
		bedplates, ties and other material specialized for jointing
		or fixing rails.
	7302.10 00	- Rails	3	3	3
	7302.20 00	- Sleepers (cross-ties)	3	3	3
	7302.30 00	- Switch blades, crossing frogs, point rods and other
		crossing pieces	3	3	3
	7302.40 00	- Fish-plates and sole plates	3	3	3
	7302.90 00	- Other	3	3	3
73.03	7303.00 00	Tubes, pipes and hollow profiles, of cast iron.	5	5	5
73.04		Tubes, pipes and hollow profiles, seamless, of iron (other
		than cast iron) or steel.
	7304.10 00	- Line pipe of a kind used for oil or gas pipelines	3	3	3
		- Casing, tubing and drill pipe, of a kind used in drilling for
		oil or gas:
	7304.21 00	- - Drill pipe	3	3	3
	7304.29 00	- - Other 6	3	3	3
		- Other, of circular cross-section, of iron or non-alloy steel:
	7304.31	- - Cold-drawn or cold-rolled (cold-reduced):
	7304.31 10	- - - Drill rod, casing and tubing with pin and box threads	3	3	3
	7304.31 90	- - - Other	5	5	5
	7304.39 00	- - Other
		- Other, of circular cross-section, of stainless steel:
	7304.41 00	- - Cold-drawn or cold-rolled (cold-reduced)	5	5	5
	7304.49 00	- - Other	3	3	3
		- Other, of circular cross-section, of other alloy steel:
	7304.51	- - Cold-drawn or cold-rolled (cold-reduced):
	7304.51 10	- - - Drill rod, casing and tubing with pin and box threads	3	3	3
	7304.51 90	- - - Other	5	5	5
	7304.59 00	- - Other	3	3	3
	7304.90 00	- Other	3	3	3
73.05		Other tubes and pipes (for example, welded, riveted or
		similarly closed), having circular cross-sections, the
		external diameter of which exceeds 406.4 mm, of iron or
		steel.
		- Line pipe of a kind used for oil or gas pipelines:
	7305.11 00	- - Longitudinally submerged arc welded	3	3	3
	7305.12 00	- - Other, longitudinally welded	3	3	3
	7305.19 00	- - Other	3	3	3
	7305.20 00	- Casing of a kind used in drilling for oil or gas	3	3	3
		- Other, welded:
	7305.31	- - Longitudinally welded:
	7305.31 10	- - - Stainless steel pipes and tubes 6	3	3	3
	7305.31 90	- - - Other 6	7	5	5
	7305.39 00	- - Other	7	5	5
	7305.90 00	- Other	7	5	5
73.06		Other tubes, pipes and hollow profiles (for example, open
		seam or welded, riveted or similarly closed), of iron or steel.
	7306.10 00	- Line pipe of a kind used for oil or gas pipelines	7	5	5
	7306.20 00	- Casing and tubing of a kind used in drilling for oil or gas	7	5	5
	7306.30	- Other, welded, of circular cross-section, of iron or non-
		alloy steel:
	7306.30 10	- - - Boiler tubes	3	3	3
	7306.30 20	- - -Single-walled or double-wailed, copper plated or
		fluororesin coated (FRC) or zinc chromated (ZMC3)
		steel tubes, of an external diameter not exceeding
		15 mm	1 ***	1	1
	7306.30 30	- - - Sheath pipe (heater pipe) for heating elements of
		electric flat iron and rice cooker, of an external
		diameter not exceeding 12 mm	3	3	3
	7306.30 90	- - - Other	7	5	5
	7306.40	- Other, welded, of circular cross-section, of stainless steel:
	7306.40 10	- - - Stainless steel pipes and tubes, with external diameter
		exceeding 105 mm	3	3	3
	7306.40 20	- - - Boiler tubes	3	3	3
	7306.40 30	- - - Pipes and tubes, containing by weight at least 30%
		nickel, of an external diameter not exceeding 10 mm	3	3	3
	7306.40 90	- - - Other	7	5	5
	7306.50	- Other, welded, of circular cross-section, of other alloy steel:
	7306.50 10	- - - Boiler tubes	3	3	3
	7306.50 90	- - -Other	7	5	5
	7306.60 00	- Other, welded, of non-circular cross-section	7	5	5
	7306.90	- Other:
	7306.90 10	- - - Bundy-weld pipes and tubes	3	3	3
	7306.90 90	- - -Other	7	5	5
73.07		Tube or pipe fittings (for example, couplings, elbows,
		sleeves), of iron or steel.
		- Cast fittings:
	7307.11 00	- - Of non-malleable cast iron	5	5	5
	7307.19 00	- - Other 7	7	5	5
		- Other, of stainless steel:
	7307.21 00	- - Flanges	3	3	3
	7307.22 00	- - Threaded elbows, bends and sleeves	3	3	3
	7307.23 00	- - Butt welding fittings	7	5	5
	7307.29 00	- - Other	3	3	3
		- Other:
	7307.91 00	- - Flanges	3	3	3
	7307.92 00	- - Threaded elbows, bends and sleeves	7	5	5
	7307.93 00	- - Butt welding fittings	7	5	5
	7307.99 00	- - Other	1 ***	1	1
73.08		Structures (excluding prefabricated buildings of heading
		No. 94.06) and parts of structures (for example, bridges and
		bridge-sections, lock-gates, towers, lattice masts, roofs,
		roofing frame-works, doors and windows and their
		frames and thresholds for doors, shutters, balustrades,
		pillars and columns), of iron or steel; plates, rods,
		angles, shapes, sections, tubes and the like, prepared
		for use in structures, of iron or steel.
	7308.10	- Bridges and bridge-sections:
	7308.10 10	- - - Prefabricated modular type joined by shear connectors	3	3	3
	7308.10 90	- - - Other	10	7	5
	7308.20	- Towers and lattice masts:
	7308.20 10	- - - Prefabricated modular type joined by shear connectors	3	3	3
	7308.20 90	- - - Other	10	7	5
	7308.30 00	- Doors, windows and their frames and thresholds for doors	10	7	5
	7308.40	- Equipment for scaffolding, shuttering, propping or
		pit-propping:
	7308.40 10	- - - Prefabricated modular type joined by shear connectors	3	3	3
	7308.40 90	- - - Other	10	7	5
	7308.90	- Other:
	7308.90 10	- - - Prefabricated modular type joined by shear connectors	3	3	3
	7308.90 20	- - - Corrugated, curved or bent galvanized plate for assembly
		into underground conduits and culverts	3	3	3
	7308.90 90	- - - Other	10	7	5
73.09	7309.00 00	Reservoirs, tanks, vats and similar containers for any
		material (other than compressed or liquefied gas), of
		iron or steel, of a capacity exceeding 300 l, whether or
		not lined or heat-insulated, but not fitted with mechanical
		or thermal equipment.	10	7	5
73.10		Tanks, casks, drums, cans, boxes and similar containers,
		for any material (other than compressed or liquefied gas),
		of iron or steel, of a capacity not exceeding 300 l, whether
		or not lined or heat-insulated, but not fitted with mechanical
		or thermal equipment.
	7310.10 00	- Of a capacity of 50 l or more	7	5	5
		- Of a capacity of less than 50 l:
	7310.21 00	- - Cans which are to be closed by soldering or crimping	7	5	5
	7310.29 00	- - Other	7	5	5
73.11	7311.00	Containers for compressed or liquefied gas, of iron or steel.
	7311.00 10	- - - Seamless steel cylinders, except for LPG	3	3	3
	7311.00 90	- - - Other	10	7	5
73.12		Stranded wire, ropes, cables, plaited bands, slings and
		the like, of iron or steel, not electrically insulated.
	7312.10	- Stranded wire, ropes and cables:
	7312.10 10	- - - Locked coil, flattened strands and non-rotating wire
		ropes	3	3	3
	7312.10 20	- - - Plated or coated with brass, of a nominal diameter
		not exceeding 3 mm	1 **	1	1
	7312.10 90	- - - Other 2 6	10	7	5
	7312.90 00	- Other	10	7	5
73.13	7313.00 00	Barbed wire of iron or steel; twisted hoop or single flat
		wire, barbed or not, and loosely twisted double wire, of a
		kind used for fencing, of iron or steel.	10	7	5
73.14		Cloth (including endless bands), grill, netting and fencing,
		of iron or steel wire; expanded metal of iron or steel.
		- Woven cloth:
	7314.12 00	- - Endless bands for machinery, of stainless steel 2	3	3	3
	7314.13 00	- - Other endless bands for machinery 2	3	3	3
	7314.14 00	- - Other woven cloth, of stainless steel 2	3	3	3
	7314.19 00	- - Other	5	5	5
	7314.20 00	Grill, netting and fencing, welded at the intersection, of
		wire with a maximum cross-sectional dimension of 3 mm
		or more and having a mesh size of 100 cm2 or more	10	7	5
		- Other grill, netting and fencing, welded at the intersection:
	7314.31 00	- - Plated or coated with zinc	10	7	5
	7314.39 00	- - Other	10	7	5
		- Other cloth, grill, netting and fencing:
	7314.41 00	- - Plated or coated with zinc	10	7	5
	7314.42 00	- - Coated with plastics	10	7	5
	7314.49 00	- - Other	10	7	5
	7314.50 00	- Expanded metal	10	7	5
73.15		Chain and parts thereof, of iron or steel.
		- Articulated link chain and parts thereof:
	7315.11 00	- - Roller chain	1 ***	1	1
	7315.12 00	- - Other chain	1 ***	1	1
	7315.19 00	- - Parts	3	3	3
	7315.20 00	- Skid chain	3	3	3
		- Other chain:
	7315.81 00	- - Stud link	3	3	3
	7315.82 00	- - Other, welded link 6	7	5	5
	7315.89 00	- - Other 2	7	5	5
	7315.90 00	- Other parts	7	5	5
73.16	7316.00 00	Anchors, grapnels and parts thereof, of iron or steel. 2	3	3	3
73.17	7317.00 00	Nails, tacks, drawing pins, corrugated nails, staples
		(other than those of heading No. 83.05) and similar
		articles, of iron or steel, whether or not with heads of other
		material, but excluding such articles with heads of copper.	10	7	5
73.18		Screws, bolts, nuts, coach screws, screw hooks, rivets,
		cotters, cotter-pins, washers (including spring washers)
		and similar articles, of iron or steel.
		- Threaded articles:
	7318.11 00	- - Coach screws	10	7	5
	7318.12 00	- - Other wood screws	10	7	5
	7318.13 00	- - Screw hooks and screw rings	19	7	5
	7318.14 00	- - Self-tapping screws	10	7	5
	7318-1500	- - Other screws and bolts, whether or not with their nuts
		or washers	10	7	5
	7318.16 00	- - Nuts	10	7	5
	7318-19 00	- - Other	10	7	5
		- Non-threaded articles:
	7318.21 00	- - Spring washers and other lock washers	10	7	5
	7318.22 00	- - Other washers	10	7	5
	7318.23 00	- - Rivets	10	7	5
	7318.24 00	- -Cotters and cotter-pins	10	7	5
	7318.29 00	- - Other	10	7	5
73.19		Sewing needles, knitting needles, bodkins, crochet hooks,
		embroidery stilettos and similar articles, for use in the
		hand, of iron or steel; safety pins and other pins of iron
		or steel, not elsewhere specified or included.
	7319.10 00	- Sewing, darning or embroidery needles	3	3	3
	7319.20 00	- Safety pins	7	5	5
	7319.30 00	- Other pins	1 ***	1	1
	7319.90 00	- Other	1 ***	7	5
73.20		Springs and leaves for springs, of iron or steel.
	7320.10 00	- Leaf-springs and leaves therefor	10	7	5
	7320.20 00	- Helical springs	15	10	5
	7320.90 00	- Other	10	7	5
73.21		Stoves, ranges, grates, cookers (including those with
		subsidiary boilers for central heating), barbecues,
		braziers, gas-rings, plate warmers and similar non-electric
		domestic appliances, and parts thereof, of iron or steel.
		- Cooking appliances and plate warmers:
	7321.11 00	- - For gas fuel or for both gas and other fuels	15	10	5
	7321.12 00	- - For liquid fuel	15	10	5
	7321.13 00	- - For solid fuel	15	10	5
		- Other appliances:
	7321.81 00	- - For gas fuel or for both gas and other fuels	15	10	5
	7321.82 00	- - For liquid fuel	15	10	5
	7321.83 00	- - For solid fuel	15	10	5
	7321.90 00	- Parts	15	10	5
73.22		Radiators for central heating, not electrically heated,
		and parts thereof, of iron or steel; air heaters and hot
		air distributors (including distributors which can also
		distribute fresh or conditioned air), not electrically
		heated, incorporating a motor-driven fan or blower,
		and parts thereof, of iron or steel.
		- Radiators and parts thereof:
	7322.11 00	- -Of cast iron	3	3	3
	7322.19 00	- - Other	3	3	3
	7322.90 00	- Other	3	3	3
73.23		Table, kitchen or other household articles and parts
		thereof, of iron or steel; iron or steel wool; pot scourers
		and scouring or polishing pads, gloves and the like, of
		iron or steel.
	7323.10 00	- Iron or steel wool; pot scourers and scouring or polishing
		pads, gloves and the like	10	7	5
		- Other:
	7323.91 00	- - Of cast iron, not enamelled	10	7	5
	7323.92 00	- - Of cast iron, enamelled	10	7	5
	7323.93 00	- - Of stainless steel	10	7	5
	7323.94 00	- - Of iron (other than cast iron) or steel, enamelled	10	7	5
	7323.99 00	- - Other	10	7	5
73.24		Sanitary ware and parts thereof, of iron or steel.
	7324.10 00	- Sinks and wash basins, of stainless steel	10	7	5
		- Baths:
	7324.21 00	- - Of cast iron, whether or not enamelled	10	7	5
	7324.29 00	- - Other	10	7	5
	7324.90 00	- Other, including parts	10	7	5
73.25		Other cast articles of iron or steel.
	7325.10 00	- Of non-malleable cast iron	10	7	5
		- Other:
	7325.91 00	- - Grinding balls and similar articles for mills	10	7	5
	7325.99 00	- - Other	10	7	5
73.26		Other articles of iron or steel.
		- Forged or stamped, but not further worked:
	7326.11 00	- - Grinding balls and similar articles for mills	10	7	5
	7326.19 00	- - Other	10	7	5
	7326.20 00	- Articles of iron or steel wire	10	7	5
	7326.90	- Other:
	7326.90 10	- - - Ships' rudders, of steel 2 5	3	3	3
	7326.90 20	- - - Stainless steel shield and clamp assembly with rubber
		sleeve for hubless cast iron pipes and pipe fittings	3	3	3
	7326.90 90	- - - Other	10	7	5

 

CHAPTER 74

Copper and Articles Thereof

Note.

1. In this Chapter the following expressions have the meanings hereby assigned to them:

(a) Refined Copper

Metal containing at least 99.85% by weight of copper, or

Metal containing at least 97.5% by weight of copper, provided that the content by weight of any other element does not exceed the limit specified in the following table:

TABLE — Other elements

Element	Limiting content % by weight
	Ag	Silver	0.25
	As	Arsenic	0.5
	Cd	Cadmium	1.3
	Cr	Chromium	1.4
	Mg	Magnesium	0.8
	Pb	Lead	1.5
	S	Sulphur	0.7
	Sn	Tin	0.8
	Te	Tellurium	0.8
	Zn	Zinc	1
	Zr	Zirconium	0.3
	Other elements* each		0.3
	* Other elements are, for example, Al, Be, Co, Fe, Mn, Ni, Si.

 

(b) Copper alloys

Metallic substances other than unrefined copper in which copper predominates by weight over each of the other elements, provided that:

(i) the content by weight of at least one of the other elements is greater than the limit specified in the foregoing table; or

(ii) the total content by weight of such other elements exceeds 2.5%. cSHATC

(c) Master alloys

Alloys containing with other elements more than 10% by weight of copper, not usefully malleable and commonly used as an additive in the manufacture of other alloys or as de-oxidants, de-sulphurising agents or for similar uses in the metallurgy of non-ferrous metals. However, copper phosphide (phosphor copper) containing more than 15% by weight of phosphorus falls in heading No. 28.48.

(d) Bars and rods

Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including "flattened circles" and "modified rectangles", of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products, with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including "modified rectangular") cross-section exceeds one-tenth of the width. The expression also covers cast or sintered products, of the same forms and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.

Wire-bars and billets with their ends tapered or otherwise worked simply to facilitate their entry into machines for converting them into, for example, drawing stock (wire-rod) or tubes, are however to be taken to be unwrought copper of heading No. 74.03.

(e) Profiles

Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section along their whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or sintered products, of the same forms, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.

(f) Wire

Rolled, extruded or drawn products, in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including "flattened circles" and "modified rectangles", of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including "modified rectangular") cross-section exceeds one-tenth of the width.

In the case of heading No. 74.14, however, the term "wire" applies only to products, whether or not in coils, of any cross-sectional shape, of which no cross-sectional dimension exceeds 6 mm.

(g) Plates, sheets, strip and foil

Flat-surfaced products (other than the unwrought products of heading No. 74.03), coiled or not, of solid rectangular (other than square) cross-section with or without rounded corners (including "modified rectangles" of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel) of a uniform thickness, which are:

- of rectangular (including square) shape with a thickness not exceeding one-tenth of the width.

- of a shape other than rectangular or square, of any size, provided that they do not assume the character of articles or products of other headings.

Headings Nos. 74.09 and 74.10 apply, inter alia, to plates, sheets, strip and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of articles or products of other headings.

(h) Tubes and pipes

Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and which have a uniform wall thickness. Products with a rectangular (including square), equilateral triangular or regular convex polygonal cross-section, which may have corners rounded along their whole length, are also to be taken to be tubes and pipes provided the inner and outer cross-sections are concentric and have the same form and orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings. HSDIaC

Subheading Note.

1. In this Chapter the following expressions have the meanings hereby assigned to them:

(a) Copper-zinc base alloys (brasses)

Alloys of copper and zinc, with or without other elements. When other elements are present:

- zinc predominates by weight over each of such other elements;

- any nickel content by weight is less than 5% (see copper-nickel-zinc alloys (nickel silvers)); and

- any tin content by weight is less than 3% (see copper-tin alloys (bronzes)).

(b) Copper-tin base alloys (bronzes)

Alloys of copper and tin, with or without other elements. When other elements are present, tin predominates by weight over each of such other elements, except that when the tin content is 3% or more the zinc content by weight may exceed that of tin but must be less than 10%.

(c) Copper-nickel-zinc base alloys (nickel silvers)

Alloys of copper, nickel and zinc, with or without other elements. The nickel content is 5% or more by weight (see copper-zinc alloys (brasses)).

(d) Copper-nickel base alloys

Alloys of copper and nickel, with or without other elements but in any case containing by weight not more than 1% of zinc. When other elements are present, nickel predominates by weight over each of such other elements. SCIAaT

HDG.	H.S.	DESCRIPTION	RATE OF DUTY (%)
NO.	CODE		2002	2003	2004
74.01		Copper mattes; cement copper (precipitated copper).
	7401.10 00	- Copper mattes	3	3	3
	7401.20 00	- Cement copper (precipitated copper)	3	3	3
74.02	7402.00 00	Unrefined copper; copper anodes for electrolytic refining.	3	3	3
74.03		Refined copper and copper alloys, unwrought.
		- Refined copper:
	7403.11 00	- - Cathodes and sections of cathodes	1 ***	1	1
	7403.12 00	- - Wire-bars	3	3	3
	7403.13 00	- - Billets	3	3	3
	7403.19 00	- -Other	3	3	3
		- Copper alloys:
	7403.21 00	- - Copper-zinc base alloys (brass)	1 **	1	1
	7403.22 00	- - Copper-tin base alloys (bronze)	1 **	1	1
	7403.23 00	- - Copper-nickel base alloys (cupro-nickel) or copper-
		nickel-zinc base alloys (nickel silver)	1 **	1	1
	7403.29 00	- - Other copper alloys (other than master alloys of
		heading No. 74.05)	1 **	1	1
74.04	7404.00	Copper waste and scrap.	3	3	3
74.05	7405.00 00	Master alloys of copper.	3	3	3
74.06		Copper powder and flakes.
	7406.10 00	- Powders of non-lamellar structure	1 ***	1	1
	7406.20 00	- Powders of lamellar structure; flakes	1 ***	1	1
74.07		Copper bars, rods and profiles.
	7407.10 00	- Of refined cropper	1 **	1	1
		- Of copper alloys:
	7407.21 00	- - Of copper-zinc base alloys (brass)	3	3	3
	7407.22 00	- - Of copper-nickel base alloys (cupro-nickel) or copper-
		nickel-zinc base alloys (nickel silver)	3	3	3
	7407.29 00	- - Other	3	3	3
74.08		Copper wire.
		- Of refined copper:
	7408.11 00	- - Of which the maximum cross-sectional dimension
		exceeds 6 mm	1 **	1	1
	7408.19 00	- - Other	5	5	5
		- Of copper alloys:
	7408.21 00	- - Of copper-zinc base alloys (brass)	3	3	3
	7408.22 00	- - Of copper-nickel base alloys (cupro-nickel) or copper-
		nickel-zinc base alloys (nickel silver)	3	3	3
	7408.29 00	- - Other	3	3	3
74.09		Copper plates, sheets and strip, of a thickness exceeding
		0.15 mm.
		- Of refined copper:
	7409.11 00	- - In coils	1 **	1	1
	7409.19 00	- - Other	3	3	3
		- Of copper-zinc base alloys (brass):
	7409.21 00	- - In coils	1 **	1	1
	7409.29 00	- - Other	3	3	3
		- Of copper-tin base alloys (bronze):
	7409.31 00	- - In coils	1 **	1	1
	7409.39 00	- - Other	3	3	3
	7409.40 00	- Of copper-nickel base alloys (cupro-nickel) or copper-
		nickel-zinc base alloys (nickel silver)	3	3	3
	7409.90 00	- Of other copper alloys	3	3	3
74.10		Copper foil (whether or not printed or backed with paper,
		paperboard, plastics or similar backing materials), of a
		thickness (excluding any backing) not exceeding 0.15 mm.
		- Not backed:
	7410.11 00	- - Of refined copper	1 ***	1	1
	7410.12 00	- - Of copper alloys	3	3	3
		- Backed:
	7410.21 00	- - Of refined copper	1 **	1	1
	7410.22 00	- - Of copper alloys	3	3	3
74.11		Copper tubes and pipes.
	7411.10 00	- Of refined copper	1 **	1	1
		- Of copper alloys:
	7411.21 00	- - Of copper-zinc base alloys (brass)	3	3	3
	7411.22 00	- - Of copper-nickel base alloys (cupro-nickel) or copper-
		nickel-zinc base alloys (nickel silver)	3	3	3
	7411.29 00	- - Other	1 ***	1	1
74.12		Copper tube or pipe fittings (for example, couplings,
		elbows, sleeves).
	7412.10 00	- Of refined copper	1 **	1	1
	7412.20 00	- Of copper alloys	3	3	3
74.13	7413.00 00	Stranded wire, cables, plaited bands and the like, of
		copper, not electrically insulated.	7	5	5
74.14		Cloth (including endless bands), grill and netting, of
		copper wire; expanded metal of copper.
	7414.20 00	- Cloth	3	3	3
	7414.90 00	- Other	3	3	3
74.15		Nails, tacks, drawing pins, staples (other than those of
		heading No. 83.05) and similar articles, of copper or
		of iron or steel with heads of copper; screws, bolts, nuts,
		screw hooks, rivets, cotters, cotter-pins, washers (including
		spring washers) and similar articles, of copper.
	7415.10 00	- Nails and tacks, drawing pins, staples and similar articles	7	5	5
		- Other articles, not threaded:
	7415.21 00	- - Washers (including spring washers)	7	5	5
	7415.29 00	- - Other	7	5	5
		- Other threaded articles:
	7415.31 00	- - Screws for wood	7	5	5
	7415.32 00	- - Other screws; bolts and nuts	7	5	5
	7415.39 00	- - Other	7	5	5
74.16	7416.00 00	Copper springs.	7	5	5
74.17	7417.00 00	Cooking or heating apparatus of a kind used for domestic
		purposes, non-electric, and parts thereof, of copper.	10	7	5
74.18		Table, kitchen or other household articles and parts
		thereof, of copper; pot scourers and scouring or
		polishing pads, gloves and the like, of copper, sanitary
		ware and parts thereof, of copper.
		- Table, kitchen or other household articles and parts
		thereof; pot scourers and scouring or polishing pads,
		gloves and the like:
	7418.11 00	- - Pot scourers and scouring or polishing pads, gloves
		and the like	7	5	5
	7418.19 00	- - Other	7	5	5
	7418.20 00	- Sanitary ware and parts thereof	7	5	5
74.19		Other articles of copper.
	7419.10 00	- Chain and parts thereof	7	5	5
		- Other:
	7419.91 00	- - Cast, moulded, stamped or forged, but not further
		worked	10	7	5
	7419.99 00	- - Other	7	5	5

 

CHAPTER 75

Nickel and Articles Thereof

Note.

1. In this Chapter the following expressions have the meanings hereby assigned to them:

(a) Bars and rods

Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including "flattened circles" and "modified rectangles", of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including "modified rectangular") cross-section exceeds one-tenth of the width. The expression also covers cast or sintered products, of the same forms and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.

(b) Profiles

Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section along their whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or sintered products, of the same forms, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.

(c) Wire

Rolled, extruded or drawn products, in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including "flattened circles" and "modified rectangles", of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including "modified rectangular") cross-section exceeds one-tenth of the width.

(d) Plates, sheets, strip and foil

Flat-surfaced products (other than the unwrought products of heading No. 75.02), coiled or not, of solid rectangular (other than square) cross-section with or without rounded comers (including "modified rectangles" of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel) of a uniform thickness, which are:

- of rectangular (including square) shape with a thickness not exceeding one-tenth of the width,

- of a shape other than rectangular or square, of any size, provided that they do not assume the character of articles or products of other headings.

Heading No. 75.06 applies, inter alia, to plates, sheets, strip and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of articles or products of other headings.

(e) Tubes and pipes

Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and which have a uniform wall thickness. Products with a rectangular (including square), equilateral triangular, or regular convex polygonal cross-section, which may have corners rounded along their whole length, are also to be considered as tubes and pipes provided the inner and outer cross-sections are concentric and have the same form and orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings.

Subheading Notes.

1. In this Chapter the following expressions have the meanings hereby assigned to them:

(a) Nickel, not alloyed

Metal containing by weight at least 99% of nickel plus cobalt, provided that:

(i) the cobalt content by weight does not exceed 1.5%, and

(ii) the content by weight of any other element does not exceed the limit specified in the following table:

TABLE — Other elements

Element	Limiting content % by weight
Fe	Iron	0.5
O	Oxygen	0.4
Other elements, each		0.3

 

(b) Nickel alloys

Metallic substances in which nickel predominates by weight over each of the other elements provided that:

(i) the content by weight of cobalt exceeds 1.5%,

(ii) the content by weight of at least one of the other elements is greater than the limit specified in the foregoing table, or

(iii) the total content by weight of elements other than nickel plus cobalt exceeds 1%. cACTaI

2. Notwithstanding the provisions of Chapter Note 1 (c), for the purposes of subheading No. 7508.10 the term "wire" applies only to products, whether or not in coils, of any cross-sectional shape, of which no cross-sectional dimension exceeds 6 mm.

HDG.	H.S.	DESCRIPTION	RATE OF DUTY (%)
NO.	CODE		2002	2003	2004
75.01		Nickel mattes, nickel oxide sinters and other
		intermediate products of nickel metallurgy.
	7501.10 00	- Nickel mattes	3	3	3
	7501.20 00	- Nickel oxide sinters and other intermediate products
		of nickel metallurgy	3	3	3
75.02		Unwrought nickel.
	7502.10 00	- Nickel, not alloyed	1 **	1	1
	7502.20 00	- Nickel alloys	1 **	1	1
75.03	7503.00 00	Nickel waste and scrap.	3	3	3
75.04	7504.00 00	Nickel powders and flakes.	1 **	1	1
75.05		Nickel bars, rods, profiles and wire.
		- Bars, rods and profiles:
	7505.11 00	- - Of nickel, not alloyed	1 **	1	1
	7505.12 00	- - Of nickel alloys	1 **	1	1
		- Wire:
	7505.21 00	- - Of nickel, not alloyed	1 **	1	1
	7505.22 00	- - Of nickel alloys	1 **	1	t
75.06		Nickel plates, sheets, strip and foil.
	7506.10 00	- Of nickel, not alloyed	3	3	3
	7506.20 00	- Of nickel alloys	3	3	3
75.07		Nickel tubes, pipes and tube or pipe fittings (for example,
		couplings, elbows, sleeves).
		- Tubes and pipes:
	7507.11 00	- - Of nickel, not alloyed	3	3	3
	7507.12 00	- - Of nickel alloys	3	3	3
	7507.20 00	- Tube or pipe fittings	1 ***	1	1
75.08		Other articles of nickel.
	7508.10 00	- Cloth, grill and netting, of nickel wire	3	3	3
	7508.90	- Other:
	7508.90 10	- - - Electro-plating anodes, wrought or unwrought,
		including those produced by electrolysis	3	3	3
	7508.90 90	- - - Other	5	5	5

 

CHAPTER 76

Aluminium and Articles Thereof

Note.

1. In this Chapter the following expressions have the meanings hereby assigned to them:

(a) Bars and rods

Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including "flattened circles" and "modified rectangles", of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including "modified rectangular") cross-section exceeds one-tenth of the width. The expression also covers cast or sintered products, of the same forms and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.

(b) Profiles

Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section along their whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or sintered products, of the same forms, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings. EISCaD

(c) Wire

Rolled, extruded or drawn products, in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including "flattened circles" and "modified rectangles", of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including "modified rectangular") cross-section exceeds one-tenth of the width.

(d) Plates, sheets, strip and foil

Flat-surfaced products (other than the unwrought products of heading No. 76.01), coiled or not, of solid rectangular (other than square) cross-section with or without rounded corners (including "modified rectangles" of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel) of a uniform thickness, which are:

- of rectangular (including square) shape with a thickness not exceeding one-tenth of the width,

- of a shape other than rectangular or square, of any size, provided that they do no assume the character of articles or products of other headings.

Headings Nos. 76.06 and 76.07 apply, inter alia, to plates, sheets, strip and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of articles or products of other headings.

(e) Tubes and pipes

Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and which have a uniform wall thickness. Products with a rectangular (including square), equilateral triangular or regular convex polygonal cross-section, which may have corners rounded along their whole length, are also to be considered as tubes and pipes provided the inner and outer cross-sections are concentric and have the same form and orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings.

Subheading Notes.

1. In this Chapter the following expressions have the meanings hereby assigned to them:

(a) Aluminium, not alloyed

Metal containing by weight at least 99% of aluminium, provided that the content by weight of any other element does not exceed the limit specified in the following table:

TABLE — Other elements

Element	Limiting content % by weight
Fe + Si (iron plus silicon)	1
Other elements (1), each	0.1 (2)

 

(1) Other elements are, for example Cr, Cu, Mg, Mn, Ni, Zn.

(2) Copper is permitted in a proportion greater than 0.1% but not more than 0.2%, provided that neither the chromium nor manganese content exceeds 0.05%.

(b) Aluminium alloys

Metallic substances in which aluminium predominates by weight over each of the other elements, provided that:

(i) the content by weight of at least one of the other elements or of iron plus silicon taken together is greater than the limit specified in the foregoing table; or

(ii) the total content by weight of such other elements exceeds 1%.

2. Notwithstanding the provisions of Chapter Note 1 (c), for the purposes of subheading No. 7616.91 the term "wire" applies only to products, whether or not in coils, of any cross-sectional shape, of which no cross-sectional dimension exceeds 6 mm. acHDTE

HDG.	H.S.	DESCRIPTION	RATE OF DUTY (%)
NO.	CODE		2002	2003	2004
76.01		Unwrought aluminium.
	7601.10 00	- Aluminium, not alloyed	1 **	1	1
	7601.20 00	- Aluminium alloys	1 **	1	1
76.02	7602.00 00	Aluminium waste and scrap.	1 **	1	1
76.03		Aluminium powders and flakes.
	7603.10 00	- Powders of non-lamellar structure	1 **	1	1
	7603.20 00	- Powders of lamellar structure; flakes	3	3	3
76.04		Aluminium bars, rods and profiles.
	7604.10 00	- Of aluminium, not alloyed	5	5	5
		- Of aluminium alloys:
	7604.21	- - Hallow profiles:
	7604.21 10	- - - Perforated tube (tube sheets) profile for evaporator
		coils of motor vehicle air conditioning machines	3	3	3
	7604.21 20	- - - Aluminium spacers (hollow profiles with one side
		having light perforations along its whole length)	3 ***	3	3
	7604.21 90	- - - Other	5	5	5
	7604.29	- - Other:
	7604.29 10	- - - Y-shape profiles for zippers, in coils	3	3	3
	7604.29 90	- - - Other	5	5	5
76.05		Aluminium wire.
		- Of aluminium, not alloyed:
	7605.11 00	- - Of which the maximum cross-sectional dimension
		exceeds 7 mm	5	5	5
	7605.19 00	- - Other	7	5	5
		- Of aluminium alloys:
	7605.21 00	- - Of which the maximum cross-sectional dimension
		exceeds 7 mm	7	5	5
	7605.29	- - Other:
	7605.29 10	- - - Of a diameter not exceeding 0.254 mm	3	3	3
	7605.29 90	- - - Other	7	5	5
76.06		Aluminium plates, sheets and strip, of a thickness
		exceeding 0.2 mm.
		- Rectangular (including square):
	7606.11 00	- - Of aluminium, not alloyed	5	5	5
	7606.12	- - Of aluminium alloys:
	7606.12 10	- - - Can stack (Alloy 3004, 3104 or 5182, of temper
		H19); End stocks (Alloy 5182, 5052 or 5042, of
		temper H19, H39 or H48); Tab stocks (Alloy 5182,
		5082 or 5042, of temper H19, H39, H48 or H391),
		in coils	1 **	1	1
	7606.1290	- - - Other	5	5	5
		- Other:
	7606.91 00	- - Of aluminium, not alloyed	5	5	5
	7606.92 00	- - Of aluminium alloys	5	5	5
76.07		Aluminium foil (whether or not printed or backed with
		paper, paperboard, plastics or similar backing materials)
		of a thickness (excluding any backing) not exceeding
		0.2 mm.
		- Not backed:
	7607.11 00	- - Rolled but not further worked	5	5	5
	7607.19 00	- - Other	5	5	5
	7607.20	- Backed:
	7607.20 10	- - - Aluminum foil backed with printed paper and laminated
		with plastics on both sides and used for packaging
		liquid food products	15	5	5
	7607.20 20	- - - Aluminium foil of alloy A1075 and A3903, coated on
		both sides, with aluminium alloy A4245 and A4247,
		respectively	3	3	3
	7607.20 90	- - - Other	15	15	5
76.08		Aluminium tubes and pipes.
	7608.10 00	- Of aluminium, not alloyed	7	5	5
	7608.20 00	- Of aluminium alloys	7	5	5
76.09	7609.00 00	Aluminium tube or pipe fittings (for example, couplings,
		elbows, sleeves).	7	5	5
76.10		Aluminium structures (excluding prefabricated buildings
		of heading No. 94.06) and parts of structures (for example,
		bridges and bridge-sections, towers, lattice masts, roofs,
		roofing frameworks, doors and windows and their frames
		and thresholds for doors, balustrades, pillars and columns);
		aluminium plates, rods, profiles, tubes and the like, prepared
		for use in structures.
	7610.10 00	- Doors, windows and their frames and thresholds for doors	10	7	5
	7610.90 00	- Other	10	7	5
76.11	7611.00 00	Aluminium reservoirs, tanks, vats and similar containers,
		for any material (other than compressed or liquefied gas),
		of a capacity exceeding 300 l, whether or not lined or heat-
		insulated, but not fitted with mechanical or thermal
		equipment.	10	7	5
76.12		Aluminium casks, drums, cans, boxes and similar containers
		(including rigid or collapsible tubular containers), for any
		material (other than compressed or liquefied gas), of a
		capacity not exceeding 300 l, whether or not lined or heat-
		insulated, but not fitted with mechanical or thermal equipment.
	7612.10 00	- Collapsible tubular containers	7	5	5
	7612.90	- Other:
	7612.90 10	- - - Retort pouch for retail packaging of cooked food
		products	3	3	3
	712.90 90	- - - Other 1	15	15	15
76.13	7613.00 00	Aluminium containers for compressed or liquefied gas.	7	5	5
76.14		Stranded wire, cables, plaited bands and the like, of
		aluminium, not electrically insulated.
	7614.10 00	- With steel core	10	7	5
	7614.90 00	- Other	10	7	5
76.15		Table, kitchen or other household articles and parts
		thereof, of aluminium; pot scourers and scouring or
		polishing pads, gloves and the like, of aluminium;
		sanitary ware and parts thereof, of aluminium.
		- Table, kitchen or other household articles and parts
		thereof; pot scourers and scouring or polishing
		pads, gloves and the like:
	7615.11 00	- - Pot scourers and scouring or polishing pads, gloves
		and the like	10	7	5
	7615.19 00	- - Other	10	7	5
	7615.20 00	- Sanitary ware and parts thereof	10	7	5
76.16		Other articles of aluminium.
	7616.10 00	- Nails, tacks, staples (other than those of heading No.
		83.05), screws, bolts, nuts, screw hooks, rivets,
		cotters, cotter-pins, washers and similar articles	10	7	5
		- Other:
	7616.91 00	- - Cloth, grill, netting and fencing, of aluminium wire	10	7	5
	7616.99	- - Other:
	7616.99 10	- - - Ferrules for pencil manufacture	3	3	3
	7616.99 20	- - - Expanded metal	10	7	5
	7616.99 30	- - - Aluminium slugs, round, of such dimension that the
		thickness exceeds one-tenth of the diameter	3	3	3
	7616.99 40	- - - Bobbins, spools, reels and similar supports for textile
		yarn	3	3	3
	7616.99 90	- - - Other	7	5	5

 

CHAPTER 77

(Reserved for possible future use in the Harmonized System)

CHAPTER 78

Lead and Articles Thereof

Note.

1. In this Chapter the following expressions have the meanings hereby assigned to them:

(a) Bars and rods

Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including "flattened circles" and "modified rectangles", of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including "modified rectangular") cross-section exceeds one-tenth of the width. The expression also covers cast or sintered products, of the same forms and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.

(b) Profiles

Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section along their whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or sintered products, of the same forms, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.

(c) Wire

Rolled, extruded or drawn products, in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including "flattened circles" and "modified rectangles", of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including "modified rectangular") cross-section exceeds one-tenth of the width.

(d) Plates, sheets, strip and foil

Flat-surfaced products (other than the unwrought products of heading No. 78.01), coiled or not, of solid rectangular (other than square) cross-section with or without rounded corners (including "modified rectangles" of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel) of a uniform thickness, which are:

- of rectangular (including square) shape with a thickness not exceeding one-tenth of the width,

- of a shape other than rectangular or square, of any size, provided that they do not assume the character of articles or products of other headings.

Heading No. 78.04 applies, inter alia, to plates, sheets, strip and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of articles or products of other headings.

(e) Tubes and pipes

Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and which have a uniform wall thickness. Products with a rectangular (including square), equilateral triangular or regular convex polygonal cross-section, which may have corners rounded along their whole length, are also to be considered as tubes and pipes provided the inner and outer cross-sections are concentric and have the same form and orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings. DAHEaT

Subheading Note.

1. In this Chapter the expression "refined lead" means:

Metal containing by weight at least 99.9% of lead, provided that the content by weight of any other element does not exceed the limit specified in the following table:

TABLE — Other elements

Element	Limiting content % by weight
Ag	Silver	0.02
As	Arsenic	0.005
Bi	Bismuth	0.05
Ca	Calcium	0.002
Cd	Cadmium	0.002
Cu	Copper	0.08
Fe	Iron	0.002
S	Sulphur	0.002
Sb	Antimony	0.005
Sn	Tin	0.005
Zn	Zinc	0.002
Other for example Te), each	0.001

 

HDG.	H.S.	DESCRIPTION	RATE OF DUTY (%)
NO.	CODE		2002	2003	2004
78.01		Unwrought lead.
	7801.10 00	- Refined lead	3	3	3
		- Other:
	7801.91 00	- - Containing by weight antimony as the principal other
		element	3	3	3
	7801.99 00	- - Other	1 ***	1	1
78.02	7802.00 00	Lead waste and scrap.	3	3	3
78.03	7803.00 00	Lead bars, rods, profiles and wire.	1 **	1	1
78.04		Lead plates, sheets, strip and foil; lead powders and flakes.
		- Plates, sheets, strip and foil:
	7804.11 00	- - Sheets, strip and foil of a thickness (excluding any
		backing) not exceeding 0.2 mm	3	3	3
	7804.19 00	- - Other	3	3	3
	7804.20 00	- Powders and flakes	3	3	3
78.05	7805.00 00	Lead tubes, pipes and tube or pipe fittings (for example,
		couplings, elbows, sleeves).	1 ***	1	1
78.06	7806.00 00	Other articles of lead.	5	5	5

 

CHAPTER 79

Zinc and Articles Thereof

Notes.

1. In this Chapter the following expressions have the meanings hereby assigned to them:

(a) Bars and rods

Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including "flattened circles" and "modified rectangles", of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including "modified rectangular") cross-section exceeds one-tenth of the width. The expression also covers cast or sintered products, of the same forms and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.

(b) Profiles

Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section along their whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or sintered products, of the same forms, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.

(c) Wire

Rolled, extruded or drawn products, in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including "flattened circles" and "modified rectangles", of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including "modified rectangular") cross-section exceeds one-tenth of the width.

(d) Plates, sheets, strip and foil

Flat-surfaced products (other than the unwrought products of heading No. 79.01), coiled or not of solid rectangular (other than square) cross-section with or without rounded corners (including "modified rectangles" of which two opposite sides are convex arcs, the other two sides being straight of equal length and parallel) of a uniform thickness, which are:

- of rectangular (including square) shape with a thickness not exceeding one-tenth of the width,

- of a shape other than rectangular or square, of any size, provided that they do not assume the character of articles or products of other headings.

Heading No. 79.05 applies, inter alia, to plates, sheets, strip and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of articles or products of other headings.

(e) Tubes and pipes

Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and which have a uniform wall thickness. Products with a rectangular (including square), equilateral triangular or regular convex polygonal cross-section, which may have corners rounded along their whole length, are also to be considered as tubes and pipes provided the inner and outer cross-sections are concentric and have the same form and orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings.

Subheading Note.

1. In this Chapter the following expressions have the meanings hereby assigned to them:

(a) Zinc, not alloyed

Metal containing by weight at least 97.5% of zinc.

(b) Zinc alloys

Metallic substances in which zinc predominates by weight over each of the other elements, provided that the total content by weight of such other elements exceeds 2.5%.

(c) Zinc dust

Dust obtained by condensation of zinc vapour, consisting of spherical particles which are finer than zinc powders. At least 80% by weight of the particles pass through a sieve with 63 micrometres (microns) mesh. It must contain at least 85% by weight of metallic zinc.

HDG.	H.S.	DESCRIPTION	RATE OF DUTY (%)
NO.	CODE		2002	2003	2004
79.01		Unwrought zinc.
		- Zinc, not alloyed:
	7901.11 00	- - Containing by weight 99.99% or more of zinc 6	1 **	1	1
	7901.12 00	- - Containing by weight less than 99.99% of zinc 6	1 **	1	1
	7901.20 00	- Zinc alloys	1 **	1	1
79.02	7902.00 00	Zinc waste and scrap.	3	3	3
79.03		Zinc dust, powders and flakes.
	7903.10 00	- Zinc dust	3	3	3
	7903.90 00	- Other	3	3	3
79.04	7904.00 00	Zinc bars, rods, profiles and wire.	3	3	3
79.05	7905.00 00	Zinc plates, sheets, strip and foil.	1 ***	1	1
79.06	7906.00 00	Zinc tubes, pipes and tube or pipe fittings (for example,
		couplings, elbows, sleeves).	3	3	3
79.07	7907.00 00	Other articles of zinc.	5	5	5

 

CHAPTER 80

Tin and Articles Thereof

Note.

1. In this Chapter the following expressions have the meanings hereby assigned to them:

(a) Bars and rods

Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including "flattened circles" and "modified rectangles", of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including "modified rectangular") cross-section exceeds one-tenth of the width. The expression also covers cast or sintered products, of the same forms and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.

(b) Profiles

Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section along their whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or sintered products, of the same forms, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.

(c) Wire

Rolled, extruded or drawn products, in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including "flattened circles" and "modified rectangles", of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including "modified rectangular") cross-section exceeds one-tenth of the width.

(d) Plates, sheets, strip and foil

Flat-surfaced products (other than the unwrought products of heading No. 80.01), coiled or not, of solid rectangular (other than square) cross-section with or without rounded corners (including "modified rectangles" of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel) of a uniform thickness, which are:

- of rectangular (including square) shape with a thickness not exceeding one-tenth of the width,

- of a shape other than rectangular or square, of any size, provided that they do not assume the character of articles or products of other headings.

Headings Nos. 80.04 and 80.05 apply, inter alia, to plates, sheets, strip and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of articles of products of other headings.

(e) Tubes and pipes

Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and which have a uniform wall thickness. Products with a rectangular (including square), equilateral triangular or regular convex polygonal cross-section, which may have corners rounded along their whole length, are also to be considered as tubes and pipes provided the inner and outer cross-sections are concentric and have the same form and orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings. IEaCDH

Subheading Note.

1. In this Chapter the following expressions have the meanings hereby assigned to them:

(a) Tin, not alloyed

Metal containing by weight at least 99% of tin, provided that the content by weight of any bismuth or copper is less than the limit specified in the following table:

TABLE — Other elements

Element	Limiting content % by weight
Bi	Bismuth	0.1
Cu	Copper	0.4

 

(b) Tin alloys

Metallic substances in which tin predominates by weight over each of the other elements, provided that:

(i) the total content by weight of such other elements exceeds 1 %; or

(ii) the content by weight of either bismuth or copper is equal to or greater than the limit specified in the foregoing table.

HDG.	H.S.	DESCRIPTION	RATE OF DUTY (%)
NO.	CODE		2002	2003	2004
80.01		Unwrought tin.
	8001.10 00	- Tin, not alloyed	1 **	1	1
	8001.20 00	- Tin alloys	1 ***	1	1
80.02	8002.00 00	Tin waste and scrap.	3	3	3
80.03	8003.00 00	Tin bars, rods, profiles and wire.	1 **	1	1
80.04	8004.00 00	Tin plates, sheets and strip, of a thickness exceeding 0.2 mm.	3	3	3
80.05	8005.00 00	Tin foil (whether or not printed or backed with paper,
		paperboard, plastics or similar backing materials), of a
		thickness (excluding any backing) not exceeding 0.2 mm;
		tin powders and flakes.	3	3	3
80.06	8006.00 00	Tin tubes, pipes and tube or pipe fittings (for example,
		couplings, elbows, sleeves).	3	3	3
80.07	8007.00 00	Other articles of tin.	3	3	3

 

CHAPTER 81

Other Base Metals; Cermets; Articles Thereof

Subheading Note.

1. Note 1 to Chapter 74, defining "bars and rods", "profiles", "wire", and "plates, sheets, strip and foil" applies, mutatis mutandis, to this Chapt

HDG.	H.S.	DESCRIPTION	RATE OF DUTY (%)
NO.	CODE		2002	2003	2004
81.01		Tungsten (wolfram) and articles thereof, including
		waste and scrap.
	8101.10 00	- Powders	3	3	3
		- Other:
	8101.94 00	- - Unwrought tungsten, including bars and rods obtained
		simply by sintering; waste and scrap	3	3	3
	8101.92 00	- - Bars and rods, other than those obtained simply by
		sintering, profiles, plates, sheets, strip and foil	3	3	3
	8101.93 00	- - Wire	3	3	3
	8101.99 00	- - Other	1 ***	1	1
81.02		Molybdenum and articles thereof, including waste and
		scrap.
	8102.10 00	- Powders	3	3	3
		- Other:
	8102.91 00	- - Unwrought molybdenum, including bars and rods
		obtained simply by sintering; waste and scrap	3	3	3
	8102.92 00	- - Bars and rods, other than those obtained simply by
		sintering, profiles, plates, sheets, strip and foil	3	3	3
	8102.93 00	- - Wire	1 **	1	1
	8102.99 00	- - Other	1 ***	1	1
81.03		Tantalum and articles thereof, including waste and scrap.
	8103.10 00	- Unwrought tantalum, including bars and rods obtained
		simply by sintering; waste and scrap; powders	3	3	3
	8103.90 00	- Other	3	3	3
81.04		Magnesium and articles thereof, including waste and scrap.
		- Unwrought magnesium:
	8104.11 00	- - Containing at least 99.8% by weight of magnesium	3	3	3
	8104.19 00	- - Other	3	3	3
	8104.20 00	- Waste and scrap	3	3	3
	8104.30 00	- Raspings, turnings and granules, graded according to size;
		powders	3	3	3
	8104.90 00	- Other	3	3	3
81.05		Cobalt mattes and other intermediate products of cobalt
		metallurgy; cobalt and articles thereof, including waste and
		scrap.
	8105.10 00	- Cobalt mattes and other intermediate products of cobalt
		metallurgy; unwrought cobalt; waste and scrap; powders	1 **	1	1
	8105.90 00	- Other	1 **	1	1
81.06	8106.00 00	Bismuth and articles thereof, including waste and scrap.	3	3	3
81.07		Cadmium and articles thereof, including waste and scrap.
	8107.10 00	- Unwrought cadmium; waste and scrap; powders	3	3	3
	8107.90 00	- Other	3	3	3
81.08		Titanium and articles thereof, including waste and scrap.
	8108.10 00	- Unwrought titanium; waste and scrap; powders	3	3	3
	8108.90 00	- Other	1 ***	1	1
81.09		Zirconium and articles thereof, including waste and scrap.
	8109.10 00	- Unwrought zirconium; waste and scrap; powders	3	3	3
	8109.90 00	- Other	3	3	3
81.10	8110.00 00	Antimony and articles thereof, including waste and scrap.	1 **	1	1
81.11	8111.00 00	Manganese and articles thereof, including waste and scrap.	3	3	3
81.12		Beryllium, chromium, germanium, vanadium, gallium,
		hafnium, indium, niobium (colombium), rhenium, and
		thallium, and articles of these metals, including waste
		and scrap.
		- Beryllium:
	8112.11 00	- - Unwrought; waste and scrap; powders	3	3	3
	8112.19 00	- - Other	3	3	3
	8112.20 00	- Chromium	3	3	3
	8112.30 00	- Germanium	3	3	3
	8112.40 00	- Vanadium	3	3	3
		- Other:
	8112.91 00	- - Unwrought; waste and scrap; powders	3	3	3
	8112.99 00	- - Other	3	3	3
81.13	8113.00 00	Cermets and articles thereof, including waste and scrap.	3	3	3

 

CHAPTER 82

Tools, Implements, Cutlery, Spoons and Forks, of Base Metal; Parts Thereof of Base Metal

Notes.

1. Apart from blow lamps, portable forges, grinding wheels with frameworks, manicure or pedicure sets, and goods of heading No. 82.09, this Chapter covers only articles with a blade, working edge, working surface or other working part of:

(a) Base metal;

(b) Metal carbides or cermets;

(c) Precious or semi-precious stones (natural, synthetic or reconstructed) on a support of base metal, metal carbide or cermet; or

(d) Abrasive materials on a support of base metal, provided that the articles have cutting teeth, flutes, grooves, or the like, of base metal, which retain their identity and function after the application of the abrasive.

2. Parts of base metal of the articles of this Chapter are to be classified with the articles of which they are parts, except parts separately specified as such and tool-holders for hand tools (heading No. 84.66). However, parts of general use as defined in Note 2 to Section XV are in all cases excluded from this Chapter.

Heads, blades and cutting plates for electric shavers and electric hair clippers are to be classified in heading No. 85.10.

3. Sets consisting of one or more knives of heading No. 82.11 and at least an equal number of articles of heading No. 82.15 are to be classified in heading No. 82.15.

HDG.	H.S.	DESCRIPTION	RATE OF DUTY (%)
NO.	CODE		2002	2003	2004
82.01		Hand tools, the following: spades, shovels, mattocks,
		picks, hoes, forks and rakes; axes, bill hooks and similar
		hewing tools; secateurs and pruners of any kind; scythes,
		sickles, hay knives, hedge shears, timber wedges and other
		tools of a kind used in agriculture, horticulture or forestry.
	8201.10 00	- Spades and shovels 2	10	7	5
	8201.20 00	- Forks 2	10	7	5
	8201.30 00	-Mattocks, picks, hoes and rakes 2	10	7	5
	8201.40 00	- Axes, bill hooks and similar hewing tools 2	10	7	5
	8201.50 00	- Secateurs and similar one-handed pruners and shears
		(including poultry shears) 2	3	3	3
	8201.60 00	- Hedge shears, two-handed pruning shears and similar
		two-handed shears 2	10	7	5
	8201.90 00	- Other hand tools of a kind used in agriculture,
		horticulture or forestry 2	10	7	5
82.02		Hand saws; blades for saws of all kinds (including
		slitting, slotting or toothless saw blades).
	8202.10 00	- Hand saws 4	10	7	5
	8202.20 00	- Band saw blades 4	3	3	3
		- Circular saw blades (including slitting or slotting saw blades):
	8202.31 00	- - With working part of steel	1 **	1	1
	8202.39 00	- - Other, including parts	1 **	1	1
	8202.40 00	- Chain saw blades	3	3	3
		- Other saw blades:
	8202.91 00	- - Straight saw blades, for working metal 4	7	5	5
	8202.99 00	- - Other	3	3	3
82.03		Files, rasps, pliers (including cutting pliers), pincers,
		tweezers, metal cutting shears, pipe-cutters, bolt croppers,
		perforating punches and similar hand tools.
	8203.10 00	- Files, rasps and similar tools 4	1 ***	1	1
	8203.20 00	- Pliers (including cutting pliers), pincers, tweezers
		and similar tools 4	1 ***	1	1
	8203.30 00	- Metal cutting shears and similar tools 4	3	3	3
	8203.40 00	- Pipe-cutters, bolt croppers, perforating punches and
		similar tools	1 ***	1	1
82.04		Hand-operated spanners and wrenches (including torque
		meter wrenches but not including tap wrenches);
		interchangeable spanner sockets, with or without handles.
		- Hand-operated spanners and wrenches:
	8204.11 00	- - Non-adjustable	1 **	1	1
	8204.12 00	- - Adjustable	1 **	1	1
	8204.20 00	- Interchangeable spanner sockets, with or without handles	1 ***	1	1
82.05		Hand tools (including glaziers' diamonds), not elsewhere
		specified or included; blow lamps; vices, clamps and the
		like, other than accessories for and parts of, machine
		tools; anvils; portable forges; hand- or pedal-operated
		grinding wheels with frameworks.
	8205.10 00	- Drilling, threading or tapping tools	1 **	1	1
	8205.20 00	- Hammers and sledge hammers 4	7	5	5
	8205.30 00	- Planes, chisels, gouges and similar cutting tools for
		working wood	3	3	3
	8205.40 00	- Screwdrivers	1 ***	1	1
		- Other hand tools (including glaziers' diamonds):
	8205.51 00	- - Household tools	3	3	3
	8205.59 00	- - Other	1 ***	1	1
	8205.60 00	- Blow lamps	3	3	3
	8205.70 00	- Vices, clamps and the like 4	1 ***	1	1
	8205.80 00	- Anvils; portable forges; hand-or pedal-operated grinding
		wheels with frameworks 4	1 ***	1	1
	8205.90 00	- Sets of articles of two or more of the foregoing
		subheadings	1 ***	1	1
82.06	8206.00 00	Tools of two or more of the headings Nos. 82.02 to 82.05,
		put up in sets for retail sale.	1 ***	1	1
82.07		Interchangeable tools for hand tools, whether or not
		power-operated, or for machine-tools (for example, for
		pressing, stamping, punching, tapping, threading, drilling,
		boring, broaching, milling, turning or screwdriving),
		including dies for drawing or extruding metal, and rock
		drilling or earth boring tools.
		- Rock drilling or earth boring tools:
	8207.13 00	- - With working part of cermets	3	3	3
	8207.19 00	- - Other, including parts	3	3	3
	8207.20 00	- Dies for drawing or extruding metal	1 ***	1	1
	8207.30 00	- Tools for pressing, stamping or punching 4	1 ***	1	1
	8207.40 00	- Tools for tapping or threading 4	1 ***	1	1
	8207.50 00	- Tools for drilling, other than for rock drilling	1 ***	1	1
	8207.60 00	- Tools for boring or broaching	3	3	3
	8207.70 00	- Tools for milling	3	3	3
	8207.80 00	- Tools for turning	1 ***	1	1
	8207.90 00	- Other interchangeable tools 4	1 ***	1	1
82.08		Knives and cutting blades, for machines or for
		mechanical appliances.
	8208.10 00	- For metal working	1 ***	1	1
	8208.20 00	- For wood working	3	3	3
	8208.30 00	- For kitchen appliances or for machines used by the
		food industry	3	3	3
	8208.40 00	- For agricultural, horticultural or forestry machines 1	3	3	3
	8208.90 00	- Other	1 ***	1	1
82.09	8209.00 00	Plates, sticks, tips and the like for tools, unmounted,
		of cermets.	3	3	3
82.10	8210.00 00	Hand-operated mechanical appliances, weighing 10 kg
		or less, used in the preparation, conditioning or serving
		of food or drink.	10	7	5
82.11		Knives with cutting blades, serrated or not (including
		pruning knives), other than knives of heading No. 82.08,
		and blades therefor.
	8211.10 00	- Sets of assorted articles	3	3	3
		- Other:
	8211.91 00	- - Table knives having fixed blades	15	10	5
	8211.92 00	- - Other knives having fixed blades	15	10	5
	8211.93 00	- - Knives having other than fixed blades	15	10	5
	8211.94 00	- - Blades	15	10	5
	8211.95 00	- - Handles of base metal	15	10	5
82.12		Razors and razor blades (including razor blade blanks in
		strips).
	8212.10 00	- Razors	3	3	3
	8212.20	- Safety razor blades, including razor blade blanks in strips:
	8212.20 10	- - - Double-edged razor blades	15	10	5
	8212.20 90	- - - Other	3	3	3
	8212.90 00	- Other parts	3	3	3
82.13	8213.00 00	Scissors, tailors' shears and similar shears, and blades
		therefor.	3	3	3
82.14		Other articles of cutlery (for example, hair clippers,
		butchers' or kitchen cleavers, choppers and mincing
		knives, paper knives); manicure or pedicure sets and
		instruments (including nail files).
	8214.10 00	- Paper knives, letter openers, erasing knives, pencil
		sharpeners and blades therefor	10	7	5
	8214.20 00	- Manicure or pedicure sets and instruments (including
		nail files)	7	5	5
	8214.90 00	- Other	7	5	5
82.15		Spoons, forks, ladles, skimmers, cake-servers, fish-knives,
		butter-knives, sugar tongs and similar kitchen or tableware.
	8215.10 00	- Sets of assorted articles containing at least one article plated
		with precious metal	3	3	3
	8215.20 00	- Other sets of assorted articles	10	7	5
		- Other:
	8215.91 00	- - Plated with precious metal	10	7	5
	8215.99 00	- - Other	15	10	5

 

CHAPTER 83

Miscellaneous Articles of Base Metal

Notes.

1. For the purposes of this Chapter, parts of base metal are to be classified with their parent articles. However, articles of iron or steel of heading No. 73.12, 73.15, 73.17, 73.18 or 73.20, or similar articles of other base metal (Chapters 74 to 76 and 78 to 81) are not to be taken as parts of articles of this Chapter. THIAaD

2. For the purposes of heading No. 83.02, the word "castors" means those having a diameter (including, where appropriate, tyres) not exceeding 75 mm, or those having a diameter (including, where appropriate, tyres) exceeding 75 mm provided that the width of the wheel or tyre fitted thereto is less than 30 mm.

HDG.	H.S.	DESCRIPTION	RATE OF DUTY (%)
NO.	CODE		2002	2003	2004
83.01		Padlocks and locks (key, combination or electrically
		operated), of base metal; clasps and frames with clasps,
		incorporating locks, of base metal; keys for any of the
		foregoing articles, of base metal.
	8301.10 00	- Padlocks	3	3	3
	8301.20 00	- Locks of a kind used for motor vehicles	1 ***	1	1
	8301.30 00	- Locks of a kind used for furniture	3	3	3
	8301.40 00	- Other locks	3	3	3
	8301.50 00	- Clasps and frames with clasps, incorporating locks	3	3	3
	8301.60 00	- Parts	3	3	3
	8301.70 00	- Keys presented separately	1 ***	1	1
83.02		Base metal mountings, fittings and similar articles suitable
		for furniture, doors, staircases, windows, blinds,
		coachwork, saddlery, trunks, chests, caskets or the
		like; base metal hat-racks, hat-pegs, brackets and similar
		fixtures; castors with mountings of base metal; automatic
		door closers of base metal.
	8302.10 00	- Hinges	1 ***	1	1
	8302.20 00	- Castors	5	5	5
	8302.30 00	- Other mountings, fittings and similar articles suitable for
		motor vehicles	5	5	5
		- Other mountings, fittings and similar articles:
	8302.41 00	- - Suitable for buildings	7	5	5
	8302.42 00	- - Other, suitable for furniture	7	5	5
	8302.49 00	- - Other	7	5	5
	8302.50 00	- Hat-racks, hat-pegs, brackets and similar fixtures	7	5	5
	8302.60 00	- Automatic door closers	3	3	3
83.03	8303.00 00	Armoured or reinforced safes, strong-boxes and doors
		and safe deposit lockers for strong-rooms, cash or deed
		boxes and the like, of base metal.	10	7	5
83.04	8304.00 00	Filing cabinets, card-index cabinets, paper trays, paper
		rests, pen trays, office-stamp stands and similar office or
		desk equipment, of base metal, other than office furniture
		of heading No. 94.03.	15	10	5
83.05		Fittings for loose-leaf binders or files, letter clips, letter
		corners, paper clips, indexing tags and similar office
		articles, of base metal; staples in strips (for example,
		for offices, upholstery, packaging), of base metal.
	8305.10 00	- Fittings for loose-leaf binders or files	15	10	5
	8305.20 00	- Staples in strips	10	7	5
	8305.90 00	- Other, including parts	15	10	5
83.06		Bells, gongs and the like, non-electric, of base metal;
		statuettes and other ornaments, of base metal; photograph,
		picture or similar frames, of base metal; mirrors of base
		metal.
	8306.10 00	- Bells, gongs and the like	10	7	5
		- Statuettes and other ornaments:
	8306.21 00	- - Plated with precious metal	10	7	5
	8306.29 00	- - Other	10	7	5
	8306.30 00	- Photograph, picture or similar frames; mirrors	15	10	5
83.07		Flexible tubing of base metal, with or without fittings.
	8307.10 00	- Of iron or steel	3	3	3
	8307.90 00	- Of other base metal	3	3	3
83.08		Clasps, frames with clasps, buckles, buckle-clasps,
		hooks, eyes, eyelets and the like, of base metal, of a
		kind used for clothing, footwear, awnings, handbags,
		travel goods or other made up articles; tubular or
		bifurcated rivets, of base metal; beads and spangles,
		of base metal.
	8308.10 00	- Hooks, eyes and eyelets	5	5	5
	8308.20 00	- Tubular or bifurcated rivets	5	5	5
	8308.90 00	- Other, including parts 3	5	5	5
83.09		Stoppers, caps and lids (including crown corks, screw
		caps and pouring stoppers), capsules for bottles, threaded
		bungs, bung covers, seals and other packing accessories,
		of base metal.
	8309.10 00	- Crown corks	7	5	5
	8309.90 00	- Other	7	5	5
83.10	8310.00 00	Sign-plates, name-plates, address-plates and similar
		plates, numbers, letters and other symbols, of base
		metal, excluding those of heading No. 94.05.	15	10	5
83.11		Wire, rods, tubes, plates, electrodes and similar products,
		of base metal or of metal carbides, coated or cored with
		flux material, of a kind used for soldering, brazing,
		welding or deposition of metal or of metal carbides; wire
		and rods, of agglomerated base metal powder, used for
		metal spraying.
	8311.10 00	- Coated electrodes of base metal, for electric arc-welding	10	7	5
	8311.20 00	- Cored wire of base metal, for electric arc-welding	10	7	5
	8311.30 00	- Coated rods and cored wire, of base metal, for soldering,
		brazing or welding by flame	10	7	5
	8311.90 00	- Other, including parts	10	7	5

 

SECTION XVI

Machinery and Mechanical Appliances; Electrical Equipment; Parts Thereof;

Notes.

1. This Section does not cover:

(a) Transmission or conveyor belts or belting, of plastics of Chapter 39, or of vulcanised rubber (heading No. 40.10); or other articles of a kind used in machinery or mechanical or electrical appliances or for other technical uses, of vulcanised rubber other than hard rubber (heading No. 40.16);

(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 other technical uses;

(c) Bobbins, spools, cops, cones, cores, reels or similar supports, of any material (for example, Chapter 39, 40, 44 or 48 or Section XV);

(d) Perforated cards for Jacquard or similar machines (for example, Chapter 39 or 48 or Section XV);

(e) Transmission or conveyor belts of textile material (heading No. 59.10) or other articles of textile material for technical uses (heading No. 59.11);

(f) Precious or semi-precious stones (natural, synthetic or reconstructed) of headings Nos. 71.02 to 71.04, or articles wholly of such stones of heading No. 71.16, except unmounted worked sapphires and diamonds for styli (heading No. 85.22);

(g) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);

(h) Drill pipe (heading No. 73.04);

(ij) Endless belts of metal wire or strip (Section XV);

(k) Articles of Chapter 82 or 83;

(l) Articles of Section XVII;

(m) Articles of Chapter 90;

(n) Clocks, watches or other articles of Chapter 91;

(o) Interchangeable tools of heading No. 82.07 or brushes of a kind used as parts of machines heading No. 96.03; similar interchangeable tools are to be classified according to the constituent material of their working part (for example, in Chapter 40, 42, 43, 45 or 59 or heading No. 68.04 or 69.09); or

(p) Articles of Chapter 95. ESCacI

2. Subject to Note 1 to this Section, Note 1 to Chapter 84 and to Note 1 to Chapter 85, parts of machines (not being parts of the articles of heading No. 84.84, 85.44, 85.45, 85.46 or 85.47) are to be classified according to the following rules:

(a) Parts which are goods included in any of the headings of Chapters 84 or 85 (other than headings Nos. 84.09, 84.31, 84.48, 84.66, 84.73, 84.85, 85.03, 85.22, 85.29, 85.38 and 85.48) are in all cases to be classified in their respective headings;

(b) Other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading (including a machine of heading No. 84.79 or 85.43) are to be classified with the machines of that kind. However, parts which are equally suitable for use principally with the goods of headings Nos. 85.17 and 85.25 to 85.28 are to be classified in heading No. 85.17;

(c) All other parts are to be classified in heading No. 84.85 or 85.48.

3. Unless the context otherwise requires, composite machines consisting of two or more machines fitted together to form a whole and other machines adapted for the purpose of performing two or more complementary or alternative functions are to be classified as if consisting only of that component or as being that machine which performs the principal function.

4. Where a machine (including a combination of machines) consists of individual components (whether separate or interconnected by piping, by transmission devices, by electric cables or by other devices) intended to contribute together to a clearly defined function covered by one of the headings in Chapter 84 or Chapter 85, then the whole falls to be classified in the heading appropriate to that function.

5. For the purposes of these Notes, the expression "machine" means any machine, machinery, plant, equipment, apparatus or appliance cited in the headings of Chapter 84 or 85.

CHAPTER 84

Nuclear Reactors, Boilers, Machinery and Mechanical Appliances; Parts Thereof

Notes.

1. This Chapter does not cover:

(a) Millstones, grindstones or other articles of Chapter 68;

(b) Machinery or appliances (for example, pumps) of ceramic material and ceramic parts of machinery or appliances of any material (Chapter 69);

(c) Laboratory glassware (heading No. 70.17); machinery; appliances or other articles for technical uses or parts thereof, of glass (heading No. 70.19 or 70.20);

(d) Articles of heading No. 73.21 or 73.22 or similar articles of other base metals (Chapters 74 or 76 or 78 to 81);

(e) Electro-mechanical tools for working in the hand, of heading No. 85.08 or electro-mechanical domestic appliances of heading No. 85.09; or

(f) Hand-operated mechanical floor sweepers, not motorised (heading No. 96.03).

2. Subject to the operation of Note 3 to Section XVI, a machine or appliance which answers to a description in one or more of the headings Nos. 84.01 to 84.24 and at the same time to a description in one or other of the headings Nos. 84.25 to 84.80 is to be classified under the appropriate heading of the former group and not the latter. HCTDIS

Heading No. 84.19 does not, however, cover:

(a) Germination plant, incubators or brooders (heading No. 84.36);

(b) Grain dampening machines (heading No. 84.37);

(c) Diffusing apparatus for sugar juice extraction (heading No. 84.38);

(d) Machinery for the heat-treatment of textile yarns, fabrics or made up textile articles (heading No. 84.51); or

(e) Machinery or plant, designed for mechanical operation, in which a change of temperature, even if necessary, is subsidiary.

Heading No. 84.22 does not cover:

(a) Sewing machines for closing bags or similar containers (heading No. 84.52); or

(b) Office machinery of heading No. 84.72.

Heading No. 84.24 does not cover.

Ink-jet printing machines (heading No. 84.43 or 84.71).

3. A machine-tool for working any material which answers to a description in heading No. 84.56 and at the same time to a description in heading No. 84.57, 84.58, 84.59, 84.60, 84.61, 84.64 or 84.65 is to be classified in heading No. 84.56.

4. Heading No. 84.57 applies only to machine-tools for working metal, other than lathes (including turning centres), which can carry out different types of machining operations either:

(a) by automatic tool change from a magazine or the like in conformity with a machining programme (machining centres),

(b) by the automatic use, simultaneously or sequentially, of different unit heads working on a fixed position workpiece (unit construction machines, single station), or

(c) by the automatic transfer of the workpiece to different unit heads (multi-station transfer machines).

5. (A) For the purposes of heading No. 84.11, the expression "automatic data processing machines" means:

(a) Digital machines, capable of (1) storing the processing program or programs and at least the data immediately necessary for the execution of the program; (2) being freely programmed in accordance with the requirements of the user, (3) performing arithmetical computations specified by the user; and, (4) executing, without human intervention, a processing program which requires them to modify their execution, by logical decision during the processing run;

(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 separate units. Subject to paragraph (E) below, a unit is to be regarded as being a part of a complete system if it meets all of the following conditions:

(a) It is of a kind solely or principally used in an automatic data processing system;

(b) It is connectable to the central processing unit either directly or through one or more other units; and

(c) It is able to accept or deliver data in a form (codes or signals) which can be used by the system.

(C) Separately presented units of an automatic data processing machine are to be classified in heading No. 84.71.

(D) Printers, keyboards, X-Y co-ordinate input devices and disk storage units which satisfy the conditions of paragraphs (B)(b) and (B)(c) above, are in all cases to be classified as units of heading No. 84.71.

(E) Machines performing a specific function other than data processing and incorporating or working in conjunction with an automatic data processing machine are to be classified in the headings appropriate to their respective functions or, failing that, in residual headings.

6. Heading No. 84.82 applies, inter alia, to polished steel balls, the maximum and minimum diameters of which do not differ from the nominal diameter by more than 1% or by more than 0.05 mm, whichever is less. Other steel balls are to be classified in heading No. 73.26.

7. A machine which is used for more than one purpose is, for the purposes of classification, to be heated as if its principal purpose were its sole purpose.

Subject to Note 2 to this Chapter and Note 3 to Section XVI, a machine the principal purpose of which is not described in any heading or for which no one purpose is the principal purpose is, unless the context otherwise requires, to be classified in heading No. 84.79. Heading No. 84.79 also covers machines for making rope or cable (for example, stranding, twisting or cabling machines) from metal wire, textile yarn or any other material from a combination of such materials.

8. For the purposes of heading No. 84.70, the term "pocket-size" applies only to machines the dimensions of which do not exceed 170 mm x 100 mm x 45 mm. ICTaEH

Subheading Notes.

1. For the purposes of subheading No. 8471.49, the term "systems" means automatic data processing machines whose units satisfy the conditions laid down in Note 5 (B) to Chapter 84 and which comprise at least a central processing unit, one input unit (for example, a keyboard or a scanner), and one output unit (for example, a visual display unit or a printer).

2. Subheading No. 8482.40 applies only to bearings with cylindrical rollers of a uniform diameter not exceeding 5 mm and having a length which is at least three times the diameter. The ends of the rollers may be rounded.

HDG.	H.S.	DESCRIPTION	RATE OF DUTY (%)
NO.	CODE		2002	2003	2004
84.01		Nuclear reactors; fuel elements (cartridges), non-
		irradiated, for nuclear reactors; machinery and
		apparatus for isotopic separation.
	8401.10 00	- Nuclear reactors	3	3	3
	8401.20 00	- Machinery and apparatus for isotopic separation,
		and parts thereof	3	3	3
	8401.30 00	- Fuel elements (cartridges), non-irradiated	3	3	3
	8401.40 00	- Parts of nuclear reactors	3	3	3
84.02		Steam or other vapour generating boilers (other than
		central heating hot water boilers capable also of producing
		low pressure steam); super-heated water boilers.
		- Steam or other vapour generating boilers:
	8402.11 00	- - Watertube boilers with a steam production exceeding
		45 t per hour	7	5	5
	8402.12 00	- - Watertube boilers with a steam production not exceeding
		45 t per hour	7	5	5
	8402.19 00	- - Other vapour generating boilers, including hybrid boilers	7	5	5
	8402.20 00	- Super-heated water boilers	7	5	5
	8402.90 00	- Parts	3	3	3
84.03		Central heating boilers other than those of heading No. 84.02.
	8403.10 00	- Boilers	7	5	5
	8403.90 00	- Parts	3	3	3
84.04		Auxiliary plant for use with boilers of heading No. 84.02
		or 84.03 (for example, economisers, super-heaters, soot
		removers, gas recoverers); condensers for steam or other
		vapour power units.
	8404.10 00	- Auxiliary plant for use with boilers of heading No. 84.02
		or 84.03	3	3	3
	8404.20 00	- Condensers for steam or other vapour power units	7	5	5
	8404.90 00	- Parts	3	3	3
84.05		Producer gas or water gas generators, with or without
		their purifiers; acetylene gas generators and similar
		water process gas generators, with or without their purifiers.
	8405.10 00	- Producer gas or water gas generators, with or without
		their purifiers; acetylene gas generators and similar
		water process gas generators, with or without their
		purifiers	1 ***	1	1
	8405.90 00	- Parts	1 ***	1	1
84.06		Steam turbines and other vapour turbines.
	8406.10 00	- Turbines for marine propulsion	1 ***	1	1
		- Other turbines:
	8406.81 00	- - Of an output exceeding 40 MW	3	3	3
	8406.82 00	- - Of an output not exceeding 40 MW	3	3	3
	8406.90 00	- Parts	1 ***	1	1
84.07		Spark-ignition reciprocating or rotary internal combustion
		piston engines.
	8407.10 00	- Aircraft engines	3	3	3
		- Marine propulsion engines:
	8407.21 00	- - Outboard motors	1 ***	1	1
	8407.29 00	- - Other	3	3	3
		- Reciprocating piston engines of a kind used for the
		propulsion of vehicles of Chapter 87:
	8407.31 00	- - Of a cylinder capacity not exceeding 50 cc 1	3	3	3
	8407.32 00	- - Of a cylinder capacity exceeding 50 cc but not
		exceeding 250 cc 1	3	3	3
	8407.33 00	- - Of a cylinder capacity exceeding 250 cc but not
		exceeding 1,000 cc 1	3	3	3
	8407.34	- - Of a cylinder capacity exceeding 1,000 cc:
	8407.34 10	- - - Completely knocked-down (CKD) engines	3	3	3
	8407.34 20	- - For pedestrian controlled tractors of a cylinder
		capacity not exceeding 1,100 cc 1	3	3	3
	8407.34 90	- - - Other	10	10	5
	8407.90	- Other engines:
	8407.90 10	- - - Rated at 25 hp and below	3	3	3
	8407.90 90	- - - Other	10	10	5
84.08		Compression-ignition internal combustion piston engines
		(diesel or semi-diesel engines).
	8408.10 00	- Marine propulsion engines 1 5	3	3	3
	8408.20	- Engines of a kind used for the propulsion of vehicles
	of Chapter 87:
	8408.20 10	- - - Completely knocked-down (CKD) engines	3	3	3
	8408.20 20	- - - For pedestrian controlled tractors 1	3	3	3
	8408.20 90	- - - Other	10	10	5
	8408.90	- Other engines:
	8408.90 10	- - Rated at 25 hp and below 1	3	3	3
	8408.90 90	- - - Other	10	10	5
84.09		Parts suitable for use solely or principally with the engines
		of heading No. 84.07 or 84.08.
	8409.10 00	- For aircraft engines	3	3	3
		- Other:
	8409.91 00	- - Suitable for use solely or principally with spark-ignition
		internal combustion piston engines 2	1 ***	1	1
	8409.99 00	- - Other 2 5	1 ***	1	1
84.10		Hydraulic turbines, water wheels, and regulators therefor.
		- Hydraulic turbines and water wheels:
	8410.11 00	- - Of a power not exceeding 1,000 kW	1 ***	1	1
	8410.12 00	- - Of a power exceeding 1,000 kW but not exceeding
		10,000 kW	1 ***	1	1
	8410.13 00	- - Of a power exceeding 10,000 kW	1 ***	1	1
	8410.90 00	- Parts, including regulators	1 ***	1	1
84.11		Turbo-jets, turbo-propellers and other gas turbines.
		- Turbo-jets:
	8411.11 00	- - Of a thrust not exceeding 25 kN	3	3	3
	8411.12 00	- - Of a thrust exceeding 25 kN	3	3	3
		- Turbo-propellers:
	8411.21 00	- - Of a power not exceeding 1,100 kW	3	3	3
	8411.22 00	- - Of a power exceeding 1,100 kW	3	3	3
		- Other gas turbines:
	8411.81 00	- - Of a power not exceeding 5,000 kW	3	3	3
	8411.82 00	- - Of a power exceeding 5,000 kW	3	3	3
		- Parts:
	8411.91 00	- - Of turbo-jets or turbo-propellers	3	3	3
	8411.99 00	- - Other	3	3	3
84.12		Other engines and motors.
	8412.10 00	- Reaction engines other than turbo-jets	3	3	3
		- Hydraulic power engines and motors:
	8412.21 00	- - Linear acting (cylinders)	3	3	3
	8412.29 00	- - Other	3	3	3
		- Pneumatic power engines and motors:
	8412.31 00	- - Linear acting (cylinders)	1 ***	1	1
	8412.39 00	- - Other 4	3	3	3
	8412.80 00	- Other	3	3	3
	8412.90 00	- Parts	3	3	3
84.13		Pumps for liquids, whether or not fitted with a measuring
		device; liquid elevators.
		- Pumps fitted or designed to be fitted with a measuring
		device:
	8413.11 00	- - Pumps for dispensing fuel or lubricants, of the type
		used in filling-stations or in garages	1 ***	1	1
	8413.19 00	- - Other	1 ***	1	1
	8413.20	- Hand pumps, other than those of subheading No.
	8413.11 00 or 8413.19 00: 2
	8413.20 10	- - - For water	7 ***	5	5
	8413.20 90	- - - Other	1 ***	1	1
	8413.30 00	- Fuel, lubricating or cooling medium pumps for internal
		combustion piston engines	1 ***	1	1
	8413.40 00	- Concrete pumps	1 ***	1	1
	8413.50 00	- Other reciprocating positive displacement pumps 2 5	1 ***	1	1
	8413.60 00	- Other rotary positive displacement pumps 2 5	1 ***	1	1
	8413.70	- Other centrifugal pumps:
	8413.70 10	- - Centrifugal water pumps, single stage, single suction,
		horizontal shaft type suitable for belt drive or direct
		coupling (except pumps with shafts common with
		prime mover) 5	7	5	5
	8413.70 90	- - - Other 2 5	1 ***	1	1
		- Other pumps; liquid elevators:
	6413.81 00	- - Pumps 5	1 ***	1	1
	8413.82 00	- - Liquid elevators 2	1 ***	1	1
		- Parts:
	8413.91	- - Of pumps:
	8413.91 10	- - - Of the goods of subheading 8413.20 10 and
	8413.70 10		7 ***	5	5
	8413.91 90	- - - Other 5	1 ***	1	1
	8413.92 00	- - Of liquid elevators 2	1 ***	1	1
84.14		Air or vacuum pumps, air or other gas compressors and
		fans; ventilating or recycling hoods incorporating a fan,
		whether or not fitted with filters.
	8414.10 00	- Vacuum pumps 4	1 ***	1	1
	8414.20 00	- Hand- or foot-operated air pumps	3	3	3
	8414.30 00	- Compressors of a kind used in refrigerating equipment 2 5	1 ***	1	1
	8414.40 00	- Air compressors mounted on a wheeled chassis for
		towing	1 ***	1	1
		- Fans:
	8414.51 00	- - Table, floor, wall, window, ceiling or roof fans, with
		a self-contained electric motor of an output not
		exceeding 125 W	7	5	5
	8414.59 00	- - Other	5	5	5
	8414.60 00	- Hoods having a maximum horizontal side not
		exceeding 120 cm	5	5	5
	8414.80 00	- Other 5	1 ***	1	1
	8414.90 00	- Parts 5	5	5	5
84.15		Air conditioning machines, comprising a motor-driven
		fan and elements for changing the temperature and
		humidity, including those machines in which the humidity
		cannot be separately regulated.
	8415.10 00	- Window or wall types, self-contained	10	7	5
	8415.20 00	- Of a kind used for persons, in motor vehicles	10	7	5
		- Other:
	8415.81 00	- - Incorporating a refrigerating unit and a valve for
		reversal of the cooling/heat cycle	10	7	5
	8415.82 00	- - Other, incorporating a refrigerating unit	10	7	5
	8415.83 00	- - Not incorporating a refrigerating unit	10	7	5
	8415.9000	- Parts	10	7	5
84.16		Furnace burners for liquid fuel, for pulverised solid fuel
		or for gas; mechanical stokers, including their mechanical
		grates, mechanical ash dischargers and similar appliances.
	8416.10 00	- Furnace burners for liquid fuel	1 ***	1	1
	8416.20 00	- Other furnace burners, including combination burners	1 ***	1	1
	8416.30 00	- Mechanical stokers, including their mechanical grates,
		mechanical ash dischargers and similar appliances	1 ***	1	1
	8416.90 00	- Parts	1 ***	1	1
84.17		Industrial or laboratory furnaces and ovens, including
		incinerators, non-electric.
	8417.10 00	- Furnaces and ovens for the roasting, melting or other heat
		treatment of ores, pyrites or of metals 4	1 ***	1	1
	8417.20 00	- Bakery ovens, including biscuit ovens	5	5	5
	8417.80 00	- Other	5	5	5
	8417.90 00	- Parts	3	3	3
84.18		Refrigerators, freezers and other refrigerating or freezing
		equipment, electric or other; heat pumps other than air
		conditioning machines of heading No. 84.15.
	8418.10	- Combined refrigerator-freezers, fitted with separate
		external doors:
	8418.10 10	- - - Of the household type	10	7	5
	8418.10 90	- - - Other 2	3	3	3
		- Refrigerators, household type:
	8418.21 00	- - Compression-type	10	7	5
	8418.22 00	- - Absorption-type, electrical	10	7	5
	8418.29 00	- - Other	10	7	5
	8418.30 00	- Freezers of the chest type, not exceeding 800 l capacity 2	5	5	5
	8418.40 00	- Freezers of the upright type, not exceeding 900 l capacity	10	7	5
	8418.50 00	- Other refrigerating or freezing chests, cabinets, display
		counters, show-cases and similar refrigerating or freezing
		furniture	5	5	5
		- Other refrigerating or freezing equipment heat pumps:
	8418.61 00	- - Compression type units whose condensers are heat
		exchangers	5	5	5
	8418.69	- - Other:
	8418.69 10	- - Beverage coolers	10	7	5
	6418.69 20	- - - Water chillers having refrigerating capacities of 100
		tons and above	1 ***	1	1
	8418.69 90	- - - Other 2	5	5	5
		- Parts:
	8418.91 00	- - Furniture designed to receive refrigerating or freezing
		equipment	5	5	5
	8418.99	- - Other: 2
	8418.99 10	- - - Aluminum rollbonds for subheading Nos. 8418.10 10,
		8418.21 00, 8418.22 00 and 8418.29 00	1 ***	1	1
	8418.99 90	- - - Other	5	5	5
84.19		Machinery, plant or laboratory 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,
		vaporising, condensing or cooling, other than machinery
		or plant of a kind used for domestic purposes;
		instantaneous or storage water heaters, non-electric.
		- Instantaneous or storage water heaters, non-electric:
	8419.11 00	- - Instantaneous gas water heaters	1 ***	1	1
	8419.19 00	- - Other	1 ***	1	1
	8419.20 00	- Medical, surgical or laboratory sterilisers	3	3	3
		- Dryers:
	8419.31 00	- - For agricultural products 1	3	3	3
	8419.32 00	- - For wood, paper pulp, paper or paperboard	1 ***	1	1
	8419.3900	- - Other	1 ***	1	1
	8419.40 00	- Distilling or rectifying plant	1 ***	1	1
	8419.50	- Heat exchange units:
	8419.50 10	- - - Condensers for air-conditioning machines for motor
		vehicles	5	5	5
	8419.50 90	- - - Other 5	1 ***	1	1
	8419.60 00	- Machinery for liquefying air or other gases	1 ***	1	1
		- Other machinery, plant or equipment:
	8419.81 00	- - For making hot drinks or for cooking or heating food	1 ***	1	1
	8419.89	- - Other:
	8419.89 10	- - - Evaporators for air-conditioning machines for motor
		vehicles	5	5	5
	8419.89 20	- - - Chemical vapor deposition apparatus for semiconductor
		production	Free	Free	Free
	8419.89 90	- - - Other	1 ***	1	1
	8419.90	- Parts:
	8419.90 10	- - - Parts of chemical vapor deposition apparatus for
		semiconductor production	Free	Free	Free
	8419.90 90	- - - Other	1 ***	1	1
84.20		Calendering or other rolling machines, other than for
		metals or glass, and cylinders therefor.
	8420.10 00	- Calendering or other rolling machines	1 ***	1	1
		- Parts:
	8420.91 00	- - Cylinders	1 ***	1	1
	8420.99 00	- - Other	1 ***	1	1
84.21		Centrifuges, including centrifugal dryers; filtering
		or purifying machinery and apparatus, for liquids or gases.
		- Centrifuges, including centrifugal dryers:
	8421.11 00	- - Cream separators	1 ***	1	1
	8421.12 00	- - Clothes-dryers	1 ***	1	1
	6421.19	- - Other:
	8421.19 10	- - - Spin dryers for semiconductor wafer processing	Free	Free	Free
	8421.19 90	- - - Other	1 ***	1	1
		- Filtering or purifying machinery and apparatus for liquids:
	8421.21 00	- - For filtering or purifying water 5	7	5	5
	8421.22 00	- - For filtering or purifying beverages other than water	1 ***	1	1
	8421.23 00	- - Oil or petrol-filters for internal combustion engines	3	3	3
	8421.29 00	- - Other	1 ***	1	1
		- Filtering or purifying machinery and apparatus for gases:
	8421.31 00	- - Intake air filters for internal combustion engines	10	10	5
	8421.39 00	- -Other	1 ***	1	1
		- Parts:
	8421.91	- - Of centrifuges, including centrifugal dryers:
	8421.91 10	- - - Parts of spin dryers for semiconductor wafer
		processing	Free	Free	Free
	8421.91 90	- - - Other	1 ***	1	1
	8421.99 00	- - Other	1 ***	1	1
84.22		Dish washing machines; machinery for cleaning or
		drying bottles or other containers; machinery for filling,
		closing, sealing or labelling bottles, cans, boxes, bags or
		other containers; machinery for capsuling bottles, jars,
		tubes and similar containers; other packing or wrapping
		machinery (including heat-shrink wrapping machinery);
		machinery for aerating beverages.
		- Dish washing machines:
	8422.11 00	- - Of the household type	3	3	3
	8422.19 00	- - Other	1 ***	1	1
	8422.20 00	- Machinery for cleaning or drying bottles or other
		containers	3	3	3
	8422.30 00	- Machinery for filling, closing, sealing, or labelling bottles,
		cans, boxes, bags or other containers; machinery for
		capsuling bottles, jars, tubes and similar containers;
		machinery for aerating beverages 2	1 ***	1	1
	8422.40 00	- Other packing or wrapping machinery (including heat-
		shrink wrapping machinery) 2	1 ***	1	1
	8422.90 00	- Parts 2	1 ***	1	1
84.23		Weighing machinery (excluding balances of a sensitivity
		of 5 cg or better), including weight operated counting or
		checking machines; weighing machine weights of all kinds.
	8423.10 00	- Personal weighing machines, including baby scales;
		household scales	5	5	5
	8423.20 00	- Scales for continuous weighing of goods on conveyors 2	1 ***	1	1
	8423.30 00	- Constant weight scales and scales for discharging a
		predetermined weight of material into a bag or
		container, including hopper scales 2	1 ***	1	1
		- Other weighing machinery:
	8423.81 00	- - Having a maximum weighing capacity not exceeding
		30 kg	5	5	5
	8423.82 00	- - Having a maximum weighing capacity exceeding 30 kg
		but not exceeding 5,000 kg 2	1 ***	1	1
	8423.89 00	- - Other 2	1 ***	1	1
	8423.90 00	- - Weighing machine weights of all kinds; parts of
		weighing machinery 2	1 ***	1	1
84.24		Mechanical appliances (whether or not hand-operated)
		for projecting, dispersing or spraying liquids or powders;
		fire extinguishers, whether or not charged; spray guns
		and similar appliances; steam or sand blasting machines
		and similar jet projecting machines.
	8424.10	- Fire extinguishers, whether or not charged:
	8424.10 10	- - - For aircraft use	3	3	3
	8424.10 90	- - - Other	7	5	5
	8424.20 00	- Spray guns and similar appliances	1 ***	1	1
	8424.30 00	- Steam or sand blasting machines and similar jet
		projecting machines 4	3	3	3
		- Other appliances:
	8424.81	- - Agricultural or horticultural:
	8424.81 10	- - - Drip irrigation system 1	3	3	3
	8424.81 90	- - - Other 1	5	5	5
	8424.89	- - Other:
	8424.89 10	- - - Hand-operated household sprayers with a capacity
		not exceeding 3 litres:
	8424.89 11	- - - - Spray heads with dip tubes	3	3	3
	8424.89 19	- - - - Other	7	5	5
	8424.89 20	- - - Deflash machines for cleaning and removing
		contaminants from the metal leads of semiconductor
		packages prior to the electroplating process; spraying
		appliances for etching, stripping or cleaning
		semiconductor wafers	Free	Free	Free
	8424.89 90	- - - Other	5	5	5
	8424.90	- Parts:
	8424.90 10	- - - Of the goods of subheading nos. 8424.20 00 and
		8424.30 00	1 ***	1	1
	8424.90 20	- - - Parts of deflash machines for cleaning and removing
		contaminants from the metal leads of semiconductor
		packages prior to the electroplating process; parts
		of spraying appliances for etching, stripping or
		cleaning semiconductor wafers	Free	Free	Free
	8424.90 90	- - - Other	5	5	5
84.25		Pulley tackle and hoists other than skip hoists;
		winches and capstans; jacks.
		- Pulley tackle and hoists other than hoists or hoists
		of a kind used for raising vehicles:
	8425.11 00	- - Powered by electric motor	1 ***	1	1
	8425.19 00	- - Other	1 ***	1	1
	8425.20 00	- Pit-head winding gear, winches specially designed
		for use underground	1 ***	1	1
		- Other winches; capstans:
	8425.31 00	- - Powered by electric motor 5	1 ***	1	1
	8425.39 00	- - Other 2 5	1 ***	1	1
		- Jacks; hoists of a kind used for raising vehicles:
	8425.41 00	- - Built-in jacking systems of a type used in garages	1 ***	1	1
	8425.42 00	- - Other jacks and hoists, hydraulic	1 ***	1	1
	8425.49 00	- -Other	1 ***	1	1
84.26		Ships' derricks; cranes, including cable cranes; mobile
		lifting frames, straddle carriers and works trucks fitted
		with a crane.
		- Overhead travelling cranes, transporter cranes,
		gantry cranes, bridge cranes, mobile lifting frames,
		and straddle carriers:
	8426.11 00	- - Overhead travelling cranes on fixed support 2	1 ***	1	1
	8426.12 00	- - Mobile lifting frames on tyres and straddle carriers 2	1 ***	1	1
	8426.19 00	- - Other 2	1 ***	1	1
	8426.20 00	- Tower cranes	1 ***	1	1
	8426.30 00	- Portal or pedestal jib cranes	1 ***	1	1
		- Other machinery, self-propelled:
	8426.4100	- - On tyres	1 ***	1	1
	8426.4900	- - Other	1 ***	1	1
		- Other machinery:
	8426.9100	- - Designed for mounting on road vehicles	1 ***	1	1
	8426.99 00	- - Other	1 ***	1	1
84.27		Fork-lift trucks; other works trucks fitted with lifting
		or handling equipment.
	8427.10 00	- Self-propelled trucks powered by an electric motor 2	1 ***	1	1
	8427.20 00	- Other self-propelled trucks 2	1 ***	1	1
	8427.90 00	- Other trucks 2	1 ***	1	1
84.28		Other lifting, handling, loading or unloading machinery
		(for example, lifts, excalators, conveyors, teleferics).
	8428.10 00	- Lifts and skip hoists	1 ***	1	1
	8428.20 00	- Pneumatic elevators and conveyors 2	1 ***	1	1
		- Other continuous-action elevators and conveyors,
		for goods or materials:
	8428.31 00	- - Specially designed for underground use 2	1 ***	1	1
	8428.32 00	- - Other, bucket type 2	1 ***	1	1
	8428.33	- - Other, belt type:
	8428.33 10	- - - Automated machines for transport, handling and
		storage of semiconductor wafers, wafer cassettes,
		wafer boxes and other materials for semiconductor
		devices	Free	Free	Free
	8428.33 90	- - - Other 2	1 ***	1	1
	8428.39	- - Other:
	8428.39 10	- - - Automated machines for transport, handling and
		storage of semiconductor wafers, wafer cassettes,
		wafer boxes and other materials for semiconductor
		devices	Free	Free	Free
	8428.39 90	- - - Other 2	1 ***	1	1
	8428.40 00	- Escalators and moving walkways	1 ***	1	1
	8428.50 00	- Mine wagon pushers, locomotive or wagon traversers,
		wagon tippers and similar railway wagon handling
		equipment 2	1 ***	1	1
	8428.60 00	- Teleferics, chair-lifts, ski-draglines; traction mechanisms
		for funiculars	1 ***	1	1
	8428.90	- Other machinery:
	8428.90 10	- - - Automated machines for transport, handling and
		storage of semiconductor wafers, wafer cassettes,
		wafer boxes and other materials for semiconductor
		devices	Free	Free	Free
	8428.90 90	- - - Other 2	1 ***	1	1
84.29		Self-propelled bulldozers, angledozers, graders, levellers,
		scrapers, mechanical shovels, excavators, shovel loaders,
		tamping machines and road rollers.
		- Bulldozers and angledozers:
	8429.11 00	- - Track laying	1 ***	1	1
	8429.19 00	- - Other	1 ***	1	1
	8429.20 00	- Graders and levellers	1 ***	1	1
	8429.30 00	- Scrapers	1 ***	1	1
	8429.40 00	- Tamping machines and road rollers	1 ***	1	1
		- Mechanical shovels, excavators and shovel loaders:
	8429.51 00	- - Front-end shovel loaders	1 ***	1	1
	8429.52 00	- - Machinery with a 360° revolving superstructure	1 ***	1	1
	8429.59 00	- - Other	1 ***	1	1
84.30		Other moving, grading, levelling, scraping, excavating,
		tamping, compacting, extracting or boring machinery,
		for earth, minerals or ores; pile-drivers and pile-extractors;
		snow-ploughs and snow-blowers.
	8430.10 00	- Pile-drivers and pile-extractors	1 ***	1	1
	8430.20 00	- Snow-ploughs and snow-blowers	3	3	3
		- Coal or rock cutters and tunelling machinery:
	8430.31 00	- - Self-propelled	1 ***	1	1
	8430.39 00	- - Other	1 ***	1	1
		- Other boring or sinking machinery:
	8430.41 00	- - Self-propelled	1 ***	1	1
	8430.49 00	- - Other	1 ***	1	1
	8430.50 00	- Other machinery, self-propelled	1 ***	1	1
		- Other machinery, not self-propelled:
	8430.61 00	- - Tamping or compacting machinery	1 ***	1	1
	8430.62 00	- - Scrapers	1 ***	1	1
	8430.69 00	- - Other	1 ***	1	1
84.31		Parts suitable for use solely or principally with the
		machinery of headings Nos. 84.25 to 84.30.
	8431.10 00	- Of machinery of heading No. 84.25	1 ***	1	1
	8431.2000	- Of machinery of heading No. 84.27 2	1 ***	1	1
		- Of machinery of heading No. 84.28:
	8431.3100	- - Of lifts, skip hoists or escalators 2	1 ***	1	1
	8431.39	- - Other:
	8431.39 10	- - - Parts for automated machines for transport,
		handling and storage of semiconductor wafers,
		wafer cassettes, wafer boxes and other materials
		for semiconductor devices	Free	Free	Free
	8431.39 90	- - - Other 2	1 ***	1	1
		- Of machinery of heading No. 84.26, 84.29 or 84.30:
	8431.41 00	- - Buckets, shovels, grabs and grips 2	1 ***	1	1
	8431.42	- - Bulldozer or angledozer blades:
	8431.42 10	- - - Cutting edges and end bits for bulldozers or agledozers	5	5	5
	8431.42 90	- - - Other	1 ***	1	1
	8431.43 00	- - Parts of boring or sinking machinery of subheading
		No. 8430.41 00 or 8430.49 00	1 ***	1	1
	8431.49	- - Other:
	8431.49 10	- - - Cutting edges and end bits for scrapers, graders and
		levellers		5	5
	8431.49 90	- - - Other 2	1 ***	1	1
84.32		Agricultural, horticultural or forestry machinery for soil
		preparation or cultivation; lawn or sports-ground rollers.
	8432.10 00	- Ploughs 1	5	5	5
		- Harrows, scarifiers, cultivators, weeders and hoes:
	8432.21 00	- - Disc harrows 1	5	5	5
	8432.29 00	- - Other 1	5	5	5
	8432.30 00	- Seeders, planters and transplanters 1	5	5	5
	8432.40 00	- Manure spreaders and fertiliser distributors 1	5	5	5
	8432.80 00	- Other machinery 1	5	5	5
	8432.90 00	- Parts 1	5	5	5
84.33		Harvesting or threshing machinery, including straw or
		fodder balers; grass or hay mowers; machines for cleaning,
		sorting or grading eggs, fruit or other agricultural produce,
		other than machinery of heading No. 84.37.
		- Mowers for lawns, parks or sports-grounds:
	8433.11 00	- - Powered, with the cutting device rotating in a horizontal
		plane	3	3	3
	8433.19 00	- - Other	5	5	5
	8433.20 00	- Other mowers, including cutter bars for tractor mounting	1 ***	1	1
	8433.30 00	- Other haymaking machinery 1	3	3	3
	8433.40 00	- Straw or fodder balers, including pick-up balers 1	3	3	3
		- Other harvesting machinery; threshing machinery:
	8433.51 00	- - Combined harvester-threshers 1	3	3	3
	8433.52 00	- - Other threshing machinery 1	5	5	5
	8433.53 00	- - Root or tuber harvesting machines	5	5	5
	8433.59 00	- - Other 1	5	5	5
	8433.60 00	- Machines for cleaning, sorting or grading eggs, fruit or
		other agricultural produce 1	3	3	3
	8433.90 00	- Parts 1	3	3	3
84.34		Milking machines and dairy machinery.
	8434.10 00	- Milking machines 1	3	3	3
	8434.20 00	- Dairy machinery 1	3	3	3
	8434.90 00	- Parts 1	3	3	3
84.35		Presses, crushers and similar machinery used in the
		manufacture of wine, cider, fruit juices or similar beverages.
	8435.10 00	- Machinery	1 ***	1	1
	8435.90 00	- Parts	1 ***	1	1
84.36		Other agricultural, horticultural, forestry, poultry-keeping
		or bee-keeping machinery, including germination plant
		fitted with mechanical or thermal equipment; poultry
		incubators and brooders.
	8436.10 00	- Machinery for preparing animal feeding stuffs 1	3	3	3
		- Poultry-keeping machinery; poultry incubators and
		brooders:
	8436.21 00	- - Poultry incubators and brooders 1	3	3	3
	8436.29 00	- - Other 1	3	3	3
	8436.80	- Other machinery:
	8436.80 10	- - - Automated horticultural climate control plant and
		equipment 1	3	3	3
	8436.80 90	- - - Other 1	3	3	3
		- Parts:
	8436.91 00	- - Of poultry-keeping machinery or poultry incubators
		and brooders 1	3	3	3
	8436.99 00	- - Other 1	3	3	3
84.37		Machines for cleaning, sorting or grading seed, grain or
		dried leguminous vegetables; machinery used in the
		milling industry or for the working of cereals or dried
		leguminous vegetables, other than farm-type machinery.
	8437.10	- Machines for cleaning, sorting or grading seed, grain or
		dried leguminous vegetables:
	8437.10 10	- - - For bread grains (e.g., wheat, rye); winnowing and
		similar cleaning machines 1	3	3	3
	8437.10 90	- - - Other 1	5	5	5
	8437.80	- Other machinery:
	8437.80 10	- - - Rice hullers; cone type rice mills; coffee or corn mills,
		industrial type 1	5	5	5
	8437.80 90	- - - Other 1	3	3	3
	8437.90 00	- Parts 1	3	3	3
84.38		Machinery, not specified or included elsewhere in this
		Chapter, for the industrial preparation or manufacture
		of food or drink, other than machinery for the extraction
		or preparation of animal or fixed vegetable fats or oils.
	8438.10 00	- Bakery machinery and machinery for the manufacture
		of macaroni, spaghetti or similar products	1 ***	1	1
	8438.20 00	- Machinery for the manufacture of confectionery, cocoa
		or chocolate	1 ***	1	1
	8438.30 00	- Machinery for sugar manufacture 1	3	3	3
	8438.40 00	- Brewery machinery	1 ***	1	1
	8438.50 00	- Machinery for the preparation of meat or poultry	1 ***	1	1
	8438.60 00	- Machinery for the preparation of fruits, nuts or vegetables	1 ***	1	1
	8438.8000	- Other machinery 1	3	3	3
	8438.90 00	- Parts	1 ***	1	1
84.39		Machinery for making pulp of fibrous cellulosic material
		or for making or finishing paper or paperboard.
	8439.10 00	- Machinery for making pulp of fibrous cellulosic material	1 ***	1	1
	8439.20 00	- Machinery for making paper or paperboard	1 ***	1	1
	8439.30 00	- Machinery for finishing paper or paperboard	1 ***	1	1
		- Parts:
	8439.91 00	- - Of machinery for making pulp of fibrous cellulosic
		material	1 ***	1	1
	8439.99 00	- - Other	1 ***	1	1
84.40		Book-binding machinery, including book-sewing machines.
	8440.10 00	- Machinery	1 ***	1	1
	8440.90 00	- Parts	1 ***	1	1
84.41		Other machinery for making up paper pulp, paper or
		paperboard, including cutting machines of all kinds.
	8441.10 00	- Cutting machines	1 ***	1	1
	8441.20 00	- Machines for making bags sacks or envelopes	1 ***	1	1
	8441.30 00	- Machines for making cartons, boxes, cases, tubes,
		drums or similar containers, other than by moulding	1 ***	1	1
	8441.40 00	- Machines for moulding articles in paper pulp, paper
		or paperboard	1 ***	1	1
	8441.80 00	- Other machinery	1 ***	1	1
	8441.90 00	- Parts	1 ***	1	1
84.42		Machinery, apparatus and equipment (other than the
		machine-tools of headings Nos. 84.56 to 84.65), for
		type-founding or type-setting, for preparing or making
		printing blocks, plates, cylinders or other printing
		components; printing type, blocks, plates, cylinders and
		other printing components; blocks, plates, cylinders and
		lithographic stones, prepared for printing purposes (for
		example, planed, grained or polished).
	8442.10 00	- Phototype-setting and composing machines	1 ***	1	1
	8442.20 00	- Machinery, apparatus and equipment for type-setting
		or composing by other processes, with or without
		founding device	1 ***	1	1
	8442.30 00	- Other machinery, apparatus and equipment	1 ***	1	1
	8442.40 00	- Parts of the foregoing machinery, apparatus or equipment	1 ***	1	1
	8442.50 00	- Printing type, blocks, plates, cylinders and other printing
		components; blocks, plates, cylinders and lithographic
		stones, prepared for printing purposes (for example,
		planed, grained or polished)	1 ***	1	1
84.43		Printing machinery, including ink-jet printing machines,
		other than those of heading No. 84.71; machines for uses
		ancillary to printing.
		- Offset printing machinery:
	8443.11 00	- - Reel fed	1 ***	1	1
	8443.12 00	- - Sheet fed, office type (sheet size not exceeding
		22 x 36 cm)	1 ***	1	1
	8443.19 00	- - Other	1 ***	1	1
		- Letterpress printing machinery, excluding flexographic
		printing:
	8443.21 00	- - Reel fed	1 ***	1	1
	8443.29 00	- - Other	1 ***	1	1
	8443.30 00	- Flexographic printing machinery	1 ***	1	1
	8443.40 00	- Gravure printing machinery	1 ***	1	1
		- Other printing machinery:
	8443.5100	- - Ink-jet printing machines	1 ***	1	1
	8443.59 00	- - Other	1 ***	1	1
	8443.60 00	- Machines for uses ancillary to printing	1 ***	1	1
	8443.90 00	- Parts	1 ***	1	1
84.44	8444.00 00	Machines for extruding, drawing, texturing or cutting
		man-made textile materials.	1 ***	1	1
84.45		Machines for preparing textile fibres; spinning, doubling
		or twisting machines and other machinery for producing
		textile yarns; textile reeling or winding (including weft-
		winding) machines and machines for preparing textile
		yarns for use on the machines of heading No. 84.46
		or 84.47.
		- Machines for preparing textile fibres:
	8445.11 00	- - Carding machines	1 ***	1	1
	8445.12 00	- - Combing machines	1 ***	1	1
	8445.13 00	- - Drawing or roving machines	1 ***	1	1
	8445.19 00	- - Other	1 ***	1	1
	8445.20 00	- Textile spinning machines	1 ***	1	1
	8445.30 00	- Textile doubling or twisting machines	1 ***	1	1
	8445.40 00	- Textile winding (including weft-winding) or
		reeling machines	1 ***	1	1
	8445.90 00	- Other	1 ***	1	1
84.46		Weaving machines (looms).
	8446.10 00	- For weaving fabrics of a width not exceeding 30 cm	1 ***	1	1
		- For weaving fabrics of a width exceeding 30 cm, shuttle
	type:
	8446.21 00	- - Power looms	1 ***	1	1
	8446.29 00	- - Other	1 ***	1	1
	8446.30 00	- For weaving fabrics of a width exceeding 30 cm,
		shuttleless type	1 ***	1	1
84.47		Knitting machines, stitch-bonding machines and machines
		for making gimped yarn, tulle, lace, embroidery,
		trimmings, braid or net and machines for tufting.
		- Circular knitting machines:
	8447.11 00	- - With cylinder diameter not exceeding 165 mm	1 ***	1	1
	8447.12 00	- - With cylinder diameter exceeding 165 mm	1 ***	1	1
	8447.20 00	- Flat knitting machines; stitch-bonding machines	1 ***	1	1
	8447.90 00	- Other	1 ***	1	1
84.48		Auxiliary machinery for use with machines of heading
		No. 84.44, 84.45, 84.46 or 84.47 (for example, dobbies,
		Jacquards, automatic stop motions, shuttle changing
		mechanisms); parts and accessories suitable for use solely
		or principally with the machines of this heading or of
		heading No. 84.44, 84.45, 84.46 or 84.47 (for example,
		spindles and spindle flyers, card clothing, combs,
		extruding nipples, shuttles, healds and heald-frames,
		hosiery needles).
84.71		Automatic data processing machines and units thereof;
		magnetic or optical readers, machines for transcribing
		data onto data media in coded form and machines for
		processing such data, not elsewhere specified or included.
	8471.10 00	- Analogue or hybrid automatic data processing machines	Free	Free	Free
	8471.30 00	- Portable digital automatic data processing machines,
		weighing not more than 10 kg, consisting of at least a
		central processing unit, a keyboard and a display	Free	Free	Free
		- Other digital automatic data processing machines:
	8471.41 00	- - Comprising in the same housing at least a central
		processing unit and an input and output unit, whether
		or not combined	Free	Free	Free
	8471.49 00	- - Other, presented in the form of systems	Free	Free	Free
	8471.50 00	- Digital processing units other than those of subheadings
		8471.41 and 8471.49, whether or not containing in the
		same housing one or two of the following types of unit:
		storage units, input units, output units	Free	Free	Free
	8471.60 00	- Input or output units, whether or not containing storage
		units in the same housing	Free	Free	Free
	8471.70 00	- Storage units	Free	Free	Free
	8471.80 00	-Other units of automatic data processing machines	Free	Free	Free
	8471.90 00	- Other	Free	Free	Free
84.72		Other office machines (for example, hectograph or stencil
		duplicating machines, addressing machines, automatic
		banknote dispensers, coin-sorting machines, coin-counting
		or wrapping machines, pencil-sharpening machines,
		perforating or stapling machines).
	8472.10 00	- Duplicating machines	1 ***	1	1
	8472.20 00	- Addressing machines and address plate embossing
		machines	3	3	3
	8472.30 00	- Machines for sorting or folding mail or for inserting
		mail in envelopes or bands, machines for opening,
		closing or sealing mail and machines for affixing or
		cancelling postage stamps	3	3	3
	8472.90	- Other:
	8472.90 10	- - - Automatic banknote dispensers or automatic teller
		machines	Free	Free	Free
	8472.90 90	- - - Other	3	3	3
84.73		Parts and accessories (other than covers, carrying cases
		and the like) suitable for use solely or principally with
		machines of headings Nos. 84.69 to 84.72.
	8473.10 00	- Parts and accessories of the machines of heading No. 84.69	3	3	3
		- Parts and accessories of the machines of heading No. 84.70:
	8473.21 00	- - Of the electronic calculating machines of subheading
		No. 8470.10, 8470.21 or 8470.29	Free	Free	Free
	8473.29 00	- - Other	Free	Free	Free
	8473.30 00	- Parts and accessories of the machines of heading
		No. 84.71	Free	Free	Free
	8473.40 00	- Parts and accessories of the machines of heading
		No. 84.72	3	3	3
	8473.50 00	- Parts and accessories equally suitable for use with
		machines of two or more of the headings Nos. 84.69
		to 84.72	Free	Free	Free
84.74		Machinery for sorting, screening, separating, washing,
		crushing, grinding, mixing or kneading earth, stone,
		ores or other mineral substances, in solid (including powder
		or paste) form; machinery for agglomerating, shaping or
		moulding solid mineral fuels, ceramic paste, unhardened
		cements, plastering materials or other mineral products in
		powder or paste form; machines for forming foundry
		moulds of sand.
	8474.10 00	- Sorting, screening, separating or washing machines	5	5	5
	8474.20 00	- Crushing or grinding machines	5	5	5
		- Mixing or kneading machines:
	8474.31 00	- - Concrete or mortar mixers	5	5	5
	8474.32 00	- - Machines for mixing mineral substances with bitumen	1 ***	1	1
	8474.39 00	- - Other	1 ***	1	1
	8474.80 00	- Other machinery	1 ***	1	1
	8474.90 00	- Parts	3	3	3
84.75		Machines for assembling electric or electronic lamps,
		tubes or valves or flashbulbs, in glass envelopes; machines
		for manufacturing or hot working glass or glassware.
	8475.10 00	- Machines for assembling electric or electronic lamps,
		tubes or valves or flash-bulbs in glass envelopes	1 ***	1	1
		- Machines for manufacturing or hot working glass
		or glassware:
	8475.21 00	- - Machines for making optical fibres and preforms
		thereof	1 ***	1	1
	8475.29 00	- - Other	1 ***	1	1
	8475.90 00	- Parts	1 ***	1	1
84.76		Automatic goods-vending machines (for example,
		postage stamp, cigarette, food or beverage machines),
		including money-changing machines.
		- Automatic beverage-vending machines:
	8476.21 00	- - Incorporating heating or refrigerating devices	3	3	3
	8476.29 00	- - Other	3	3	3
		- Other machines:
	8476.81 00	- - Incorporating heating or refrigerating devices	3	3	3
	8476.89 00	- - Other	3	3	3
	8476.90 00	- Parts	3	3	3
84.77		Machinery for working rubber or plastics or for the
		manufacture of products from these materials, not
		specified or included elsewhere in this Chapter.
	8477.10	- Injection-moulding machines:
	8477.10 10	- - - Encapsulation equipment for assembly of
		semiconductors	Free	Free	Free
	8477.10 90	- - - Other	1 ***	1	1
	8477.20 00	- Extruders	1 ***	1	1
	8477.30 00	- Blow moulding machines	1 ***	1	1
	8477.40 00	- Vacuum moulding machines and other thermoforming
		machines	1 ***	1	1
		- Other machinery for moulding or otherwise forming:
	8477.51 00	- - For moulding or retreading pneumatic tyres or for
		moulding or otherwise forming inner tubes	1 ***	1	1
	8477.59 00	- - Other	1 ***	1	1
	8477.80 00	- Other machinery 4	1 ***	1	1
	8477.90	- Parts:
	8477.90 10	- - - Parts of encapsulation equipment for assembly of
		semiconductors	Free	Free	Free
	8477.90 90	- - - Other	1 ***	1	1
84.78		Machinery for preparing or making up tobacco, not
		specified or included elsewhere in this Chapter.
	8478.10 00	- Machinery	1 ***	1	1
	8478.90 00	- Parts	1 ***	1	1
84.79		Machines and mechanical appliances having individual
		functions, not specified or included elsewhere in this
		Chapter.
	8479.10 00	- Machinery for public works, building or the like	3	3	3
	8479.20 00	- Machinery for the extraction or preparation of animal or
		fixed vegetable fats or oils 2	3	3	3
	8479.30 00	- Presses for the manufacture of particle board or fibre
		building board of wood or other ligneous materials and
		other machinery for treating wood or cork	1 ***	1	1
	8479.40 00	- Rope or cable-making machines	1 ***	1	1
	8479.50	- Industrial robots, not elsewhere specified or included:
	8479.50 10	- - - Automated machines for transport, handling and
		storage of semiconductor wafers, wafer cassettes,
		wafer boxes and other materials for semiconductor
		devices	Free	Free	Free
	8479.50 90	- - - Other	1 ***	1	1
	8479.60 00	- Evaporative air coolers	3	3	3
		- Other machines and mechanical appliances:
	8479.81 00	- - For treating metal, including electric wire coil-winders	3	3	3
	8479.82 00	- - Mixing, kneading, crushing, grinding, screening, sifting,
		homogenising, emulsifying or stirring machines	1 ***	1	11
	8479.89	- - Other:
	8479.89 10	- - - Apparatus for growing or pulling monocrystal
		semiconductor boules; apparatus for physical
		deposition by sputtering on semiconductor wafers;
		apparatus for wet etching, developing, stripping or
		cleaning semiconductor wafers and flat panel displays;
		die attach apparatus, tape automated bonders, wire
		bonders and encapsulation equipment for assembly of
		semiconductors; epitaxial deposition machines for
		semiconductor wafers; machines for bending, folding
		and straightening semiconductor leads; physical
		deposition apparatus for semiconductor production;
		spinners for coating photographic emulsions on
		semiconductor wafers; automated machines for
		transport, handling and storage of semiconductor
		wafers, wafer cassettes, wafer boxes and other
		materials for semiconductor devices	Free	Free	Free
	8479.89 90	- - - Other 5	1 ***	1	1
	8479.90	- Parts:
	8479.90 10	- - - Part of the apparatus and machines of subheading
		No. 8479.89 10	Free	Free	Free
	8479.90 90	- - - Other 2	1 ***	1	1
84.80		Moulding boxes for metal foundry; mould bases;
		moulding patterns; moulds for metal (other than ingot
		moulds), metal carbides, glass, mineral materials, rubber
		or plastics.
	8480.10 00	- Moulding boxes for metal foundry	1 ***	1	1
	8480.20 00	- Mould bases	1 ***	1	1
	8480.30 00	- Moulding patterns	1 ***	1	1
		- Moulds for metal or metal carbides:
	8480.41 00	- - Injection or compression types	1 ***	1	1
	8480.49 00	- - Other	1 ***	1	1
	8480.50 00	- Moulds for glass	1 ***	1	1
	8480.60 00	- Moulds for mineral materials	1 ***	1	1
		- Moulds for rubber or plastics:
	8480.71	- - Injection or compression types:
	8480.71 10	- - - Injection and compression moulds for the manufacture
		of semiconductor devices	Free	Free	Free
	8480.71 90	- - - Other	1 ***	1	1
	8480.79 00	- - Other	1 ***	1	1
84.81		Taps, cocks, valves and similar appliances for pipes,
		boiler shells, tanks, vats or the like, including pressure-
		reducing valves and thermostatically controlled valves.
	8481.10 00	- Pressure-reducing valves 2	1 ***	1	1
	8481.20 00	- Valves for oleohydraulic or pneumatic transmissions 2	3	3	3
	8481.30 00	- Check valves 2	5	5	5
	8481.40 00	- Safety or relief valves 2	1 ***	1	1
	8481.80	- Other appliances:
	8481.80 10	- - Tire valves	3	3	3
	8481.80 20	- - - Pneumatically controlled valves	3	3	3
	8481.80 30	- - - Hog nipple waterer 1	3	3	3
	8481.80 40	- - - Cock/valve whether or not fitted with piezo-electric
		igniters for gas stoves and ranges	1 ***	1	1
	8481.80 90	- - - Other 2	5	5	5
	8481.90 00	- Parts	1 ***	1	1
84.82		Ball or roller bearings.
	8482.10 00	- Ball bearings	1 ***	1	1
	8482.20 00	- Tapered roller bearings, including cone and tapered
		roller assemblies	1 ***	1	1
	8482.30 00	- Spherical roller bearings	1 ***	1	1
	8482.40 00	- Needle roller bearings	3	3	3
	8482.50 00	- Other cylindrical roller bearings	3	3	3
	8482.80 00	- Other, including combined ball/roller bearings	1 ***	1	1
		- Parts:
	8482.91 00	- - Balls, needles and rollers	1 ***	1	1
	8482.99 00	- - Other	1 ***	1	1
84.83		Transmission shafts (including cam shafts and crank
		shafts) and cranks; bearing housings and plain shaft
		bearings; gears and gearing; ball or roller screws; gear
		boxes and other speed changers, including torque
		converters; flywheels and pulleys, including pulley
		blocks; clutches and shaft couplings (including universal
		joints).
	8483.10 00	- Transmission shafts (including cam shafts and crank
		shafts) and cranks 5	1 ***	1	1
	8483.20 00	- Bearing housings, incorporating ball or roller bearings	1 ***	1	1
	8483.30 00	- Bearing housings, not incorporating ball or roller
		bearings; plain shaft bearings	1 ***	1	1
	8483.40 00	- Gears and gearing, other than toothed wheels, chain
		sprockets and other transmission elements presented
		separately, ball or roller screws; gear boxes and other
		speed changers, including torque converters 2 5	1 ***	1	1
	8483.50 00	- Flywheels and pulleys, including pulley blocks 2	1 ***	1	1
	8483.60 00	- Clutches and shaft couplings (including universal joints)	1 ***	1	1
	8483.90 00	- Parts	1 ***	1	1
84.84		Gaskets and similar joints of metal sheeting combined
		with other material or of two or more layers of metal;
		sets or assortments of gaskets and similar joints, dissimilar
		in composition, put up in pouches, envelopes or similar
		packings; mechanical seals.
	8484.10 00	- Gaskets and similar joints of metal sheeting combined
		with other material or of two or more layers of metal	7	5	5
	8484.20 00	- Mechanical seals	1 ***	1	1
	8484.90 00	- Other	7	5	5
84.85		Machinery parts, not containing electrical connectors,
		insulators, coils, contacts or other electrical features,
		not specified or included elsewhere in this Chapter.
	8485.10 00	- Ships' or boats' propellers and blades therefor 2 5	3	3	3
	8485.90 00	- Other	7	5	5

 

CHAPTER 87

 

Vehicles Other Than Railway or Tramway Rolling-Stock, and Parts and Accessories Thereof

Notes.

1. This Chapter does not cover railway or tramway rolling-stock designed solely for running on rails.

2. For the purposes of this Chapter, "tractors" means vehicles constructed essentially for hauling or pushing another vehicle, appliance or load, whether or not contain subsidiary provision for the transport, in connection with the main use of the tractor, of tools, seeds, fertilisers or other goods.

Machines and working tools designed for fitting to tractors of heading No. 87.01 as interchangeable equipment remain classified in their respective headings even if presented with the tractor, and whether or not mounted on it.

3. Motor chassis fitted with cabs fall in headings Nos. 87.02 to 87.04, and not in heading No. 87.06. DHATcE

4. Heading No. 87.12 includes all children's bicycles. Other children's cycles fall in heading No. 95.01.

HDG.	H.S.	DESCRIPTION	RATE OF DUTY (%)
NO.	CODE		2002	2003	2004
87.01		Tractors (other than tractors of heading No. 87.09).
	8701.10	- Pedestrian controlled tractors:
	8701.10 10	- - - Components, parts and/or accessories 1	3	3	3
	8701.10 90	- - - Other 1	5	5	5
	8701.20 00	- Road tractors for semi-trailers 2	3	3	3
	8701.30 00	- Track-laying tractors 3	3	3	3
	8701.90 00	- Other 2	3	3	3
87.02		Motor vehicles for the transport of ten or more persons,
		including the driver.
	8702.10	- With compression-ignition internal combustion piston
		engine (diesel or semi-diesel):
	8702.10 10	- - - Completely-knocked-down (CKD) buses with g.v.w.
		of 6 tonnes to 18 tonnes	3	3	3
	8702.10 20	- - - Buses with g.v.w. of 6 tonnes to 18 tonnes	15	15	5
	8702.10 90	- - - Other	20	20	5
	8702.90	- Other:
	8702.90 10	- - - Components, parts and/or accessories imported from
		one or more countries for assembly of vehicles by
		participants in the commercial vehicle development
		program.	3	3	3
	8702.90 90	- - - Other	20	20	5
87.03		Motor cars and other motor vehicles principally designed
		for the transport of persons (other than those of heading
		No. 87.02), including station wagons and racing cars.
	8703.10 00	- Vehicles specially designed for travelling on snow; golf
		cars and similar vehicles	30	30	5
		- Other vehicles, with spark-ignition internal combustion
		reciprocating piston engine:
	8703.21 00	- - Of a cylinder capacity not exceeding 1,000 cc	30	30	5
	8703.22 00	- - Of a cylinder capacity exceeding 1,000 cc but not
		exceeding 1,500 cc	30	30	5
	8703.23 00	- - Of a cylinder capacity exceeding 1,500 cc but not
		exceeding 3,000 cc	30	30	5
	8703.24 00	- - Of a cylinder capacity exceeding 3,000 cc	30	30	5
		- Other vehicles, with compression-ignition internal
		combustion piston engine (diesel or semi-diesel):
	8703.31 00	- - Of a cylinder capacity not exceeding 1,500 cc	30	30	5
	8703.32 00	- - Of a cylinder capacity exceeding 1,500 cc but not
		exceeding 2,500 cc	30	30	5
	8703.33 00	- - Of a cylinder capacity exceeding 2,500 cc	30	30	5
	8703.90	- Other:
	8703.90 10	- - - Components, parts and/or accessories imported from
		one or more countries for assembly of motor vehicles
		by participants in the motor vehicle development
		program	10	10	5
	8703.90 90	- - - Other	30	30	5
87.04		Motor vehicles for the transport of goods.
	8704.10 00	- Dumpers designed for off-highway use 2	3	3	3
		- Other, with compression-ignition internal combustion
		piston engine (diesel or semi-diesel):
	8704.21	- - g.v.w. not exceeding 5 tonnes:
	8704.21 10	- - - Refrigerated vans 1	3	3	3
	8704.21 90	- - - Other	30	30	5
	8704.22	- - g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes:
	8704.22 10	- - - Up to 6 tonnes:
	8704.22 11	- - - - Refrigerated vans 1	3	3	3
	8704.22 19	- - - - Other	30	30	5
	8704.22 90	- - - Other:
	8704.22 91	- - - - Refrigerated vans 1	3	3	3
	8704.22 99	- - - - Other	20	20	5
	8704.23	- - g.v.w. exceeding 20 tonnes:
	8704.23 10	- - - Refrigerated vans 1	3	3	3
	8704.23 90	- - - Other	20	20	5
		- Other, with spark-ignition internal combustion piston engine:
	8704.31	- - g.v.w. not exceeding 5 tonnes:
	8704.31 10	- - - Refrigerated vans 1	3	3	3
	8704.31 90	- - - Other	30	30	5
	8704.32	- - g.v.w. exceeding 5 tonnes:
	8704.32 10	- - - Up to 6 tonnes:
	8704.32 11	- - - - Refrigerated vans 1	3	3	3
	8704.32 19	- - - - Other	30	30	5
	8704.32 90	- - - Other:
	8704.32 91	- - - - Refrigerated vans 1	3	3	3
	8704.32 99	- - - - Other	20	20	5
	8704.90	- Other:
	8704.90 10	- - - Components, parts and/or accessories imported from
		one or more countries for assembly of trucks by
		participants in the motor vehicle development program	3	3	3
	8704.90 90	- - - Other	30	30	5
87.05		Special purpose motor vehicles, other than those principally
		designed for the transport of persons or goods (for example,
		breakdown lorries, crane lorries, fire fighting vehicles,
		concrete-mixer lorries, road sweeper lorries, spraying lorries,
		mobile workshops, mobile radiological units).
	8705.10 00	- Crane lorries	3	3	3
	8705.20 00	- Mobile drilling derricks	3	3	3
	8705.30 00	- Fire fighting vehicles	1 ***	1	1
	8705.40 00	- Concrete-mixer lorries	3	3	3
	8705.90 00	- Other	3	3	3
87.06	8706.00 00	Chassis fitted with engines, for the motor vehicles of
		headings Nos. 87.01 to 87.05.	10	10	5
87.07		Bodies (including cabs), for the motor vehicles of headings
		Nos. 87.01 to 87.05.
	8707.10 00	- For the vehicles of heading No. 87.03	10	10	5
	8707.90 00	- Other	10	10	5
87.08		Parts and accessories of the motor vehicles of headings
		Nos. 87.01 to 87.05.
	8708.10 00	- Bumpers and parts thereof	10	10	5
		- Other parts and accessories of bodies (including cabs):
	8708.21	- - Safety seat belts:
	8708.21 10	- - - Parts	3	3	3
	8708.21 90	- - - Other	10	10	5
	8708.29	- - Other:
	8708.29 10	- - - Components and parts of door trim assembly	3	3	3
	8708.29 90	- - - Other	10	10	5
		- Brakes and servo-brakes and parts thereof:
	8708.31 00	- - Mounted brake linings	10	10	5
	8708.39 00	- - Other	10	10	5
	8708.40	- Gear boxes:
	8708.40 10	- - - Unassembled	3	3	3
	8708.40 90	- - - Other	10	10	5
	8708.50	- Drive-axles with differential, whether or not provided with
		other transmission components:
	8708.50 10	- - - Unassembled	3	3	3
	8708.50 90	- - - Other	10	10	5
	8708.60	- Non- driving axles and parts thereof:
	8708.60 10	- - - Unassembled	3	3	3
	8708.60 90	- - - Other	10	10	5
	8708.70	- Road wheels and parts and accessories thereof:
	8708.70 10	- - - Wheel center discs; center caps whether or not
		incorporating logos	3	3	3
	8708.70 90	- - - Other	10	10	5
	8708.80	- Suspension shock-absorbers:
	8708.80 10	- - - Components and parts of shock absorbers	1 ***	1	1
	8708.80 90	- - - Other	10	10	5
		- Other parts and accessories:
	8708.91	- - Radiators:
	8708.91 10	- - - Parts and components	3	3	3
	8708.91 20	- - - Aluminum radiator core, single row	3	3	3
	8708.91 90	- - - Other	10	10	5
	8708.92 00	- - Silencers and exhaust pipes	10	10	5
	8708.93 00	- - Clutches and parts thereof	10	10	5
	8708.94 00	- - Steering wheels, steering columns and steering boxes	10	10	5
	8708.99	- - Other:
	8708.99 10	- - - Unassembled fuel tanks; engine brackets	1 ***	1	1
	8708.99 90	- - - Other	10	10	5
87.09		Works trucks, self-propelled, not fitted with lifting or
		handling equipment, of the type used in factories,
		warehouses, dock areas or airports for short distance
		transport of goods; tractors of the type used on railway
		station platforms; parts of the foregoing vehicles.
		- Vehicles:
	8709.11 00	- - Electrical	3	3	3
	8709.19 00	- - Other	3	3	3
	8709.90 00	- Parts	3	3	3
87.10	8710.00 00	Tanks and other armoured fighting vehicles, motorised,
		whether or not fitted with weapons, and parts of such
		vehicles.	3	3	3
87.11		Motorcycles (including mopeds) and cycles fitted with an
		auxiliary motor, with or without side-cars; side-cars.
	8711.10 00	- With reciprocating internal combustion piston engine
		of a cylinder capacity not exceeding 50 cc	30	30	5
	8711.20 00	- With reciprocating internal combustion piston engine of
		a cylinder capacity exceeding 50 cc but not exceeding
		250 cc	30	30	5
	8711.30 00	- With reciprocating internal combustion piston engine
		of a cylinder capacity exceeding 250 cc but not
		exceeding 500 cc	30	30	5
	8711.40 00	- With reciprocating internal combustion piston engine
		of a cylinder capacity exceeding 500 cc but not
		exceeding 800 cc	30	30	5
	8711.50 00	- With reciprocating internal combustion piston engine
		of a cylinder capacity exceeding 800 cc	30	30	5
	8711.90	- Other:
	8711.90 10	- - - Components, parts and/or accessories imported from
		one or more countries for assembly of motorcycles
		by participants in the motorcycle development program	3	3	3
	8711.90 90	- - - Other	30	30	5
87.12	8712.00 00	Bicycles and other cycles (including delivery tricycles), not
		motorised.	15	10	5
87.13		Invalid carriages, whether or not motorised or otherwise
		mechanically propelled.
	8713.10 00	- Not mechanically propelled	5	5	5
	8713.90 00	- Other	3	3	3
87.14		Parts and accessories of vehicles of headings Nos. 87.11
		to 87.13.
		- Of motorcycles (including mopeds):
	8714.11 00	- - Saddles	10	10	5
	8714.19 00	- - Other	10	10	5
	8714.20 00	- Of invalid carriages	3	3	3
		- Other:
	8714.91 00	- - Frames and forks, and parts thereof	10	10	5
	8714.92 00	- - Wheel rims and spokes	10	10	5
	8714.93 00	- - Hubs, other than coaster braking hubs and hub brakes,
		and free-wheel sprocket-wheels	3	3	3
	8714.94 00	- - Brakes, including coaster braking hubs and hub brakes,
		and parts thereof	3	3	3
	8714.95 00	- - Saddles	3	3	3
	8714.96 00	- - Pedals and crank-gear, and parts thereof	3	3	3
	8714.99 00	- - Other	5	5	5
87.15	8715.00 00	Baby carriages and parts thereof.	5	5	5
87.16		Trailers and semi-trailers; other vehicles, not mechanically
		propelled; parts thereof.
	8716.10 00	- Trailers and semi-trailers of the caravan type, for housing
		or camping	3	3	3
	8716.20 00	- Self- loading or self-unloading trailers and semi-trailers
		for agricultural purposes 1	3	3	3
		- Other trailers and semi-trailers for the transport of goods:
	8716.31 00	- - Tanker trailers and tanker semi-trailers	3	3	3
	8716.39 00	- - Other	3	3	3
	8716.40 00	- Other trailers and semi-trailers	5	5	5
	8716.80 00	- Other vehicles	5	5	5
	8716.90 00	- Parts	5	5	5

 

CHAPTER 88

Aircraft, Spacecraft, and Parts Thereof

Subheading Note.

1. For the purposes of subheadings Nos. 8802.11 to 8802.40, the expression "unladen weight" means the weight of the machine in normal flying order, excluding the weight of the crew and of fuel and equipment other than permanently fitted items of equipment. ETHSAI

HDG.	H.S.	DESCRIPTION	RATE OF DUTY (%)
NO.	CODE		2002	2003	2004
88.01		Balloons and dirigibles; gliders, hang gliders and
		other non-powered aircraft.
	8801.10 00	- Gliders and hang gliders	3	3	3
	8801.90 00	- Other	3	3	3
88.02		Other aircraft (for example, helicopters, aeroplanes);
		spacecraft (including satellites) and suborbital and
		spacecraft launch vehicles.
		- Helicopters:
	8802.11 00	- - Of an unladen weight not exceeding 2,000 kg	1 ***	1	1
	8802.12 00	- - Of an unladen weight exceeding 2,000 kg	1 ***	1	1
	8802.20 00	- Aeroplanes and other aircraft, of an unladen weight not
		exceeding 2,000 kg	1 ***	1	1
	8802.30 00	- Aeroplanes and other aircraft, of an unladen weight
		exceeding 2,000 kg but not exceeding 15,000 kg	1 ***	1	1
	8802.40 00	- Aeroplanes and other aircraft, of an unladen weight
		exceeding 15,000 kg	3	3	3
	8802.60 00	- Spacecraft (including satellites) and suborbital and
		spacecraft launch vehicles	3	3	3
88.03		Parts of goods of heading No. 88.01 or 88.02.
	8803.10 00	- Propellers and rotors and parts thereof	3	3	3
	8803.20 00	- Under-carriages and parts thereof	3	3	3
	8803.30 00	- Other parts of aeroplanes or helicopters	3	3	3
	8803.90 00	- Other	3	3	3
88.04	8804.00 00	Parachutes (including dirigible parachutes and paragliders)
		and rotochutes; parts thereof and accessories thereto.	3	3	3
88.05		Aircraft launching gear, deck-arrestor or similar gear,
		ground flying trainers; parts of the foregoing articles.
	8805.10 00	- Aircraft launching gear and parts thereof; deck-arrestor
		or similar gear and parts thereof	3	3	3
	8805.20 00	- Ground flying trainers and parts thereof	3	3	3

 

CHAPTER 89

Ships, Boats and Floating Structures

Note.

1. A hull, an unfinished or incomplete vessel, assembled; unassembled or disassembled, or a complete vessel unassembled or disassembled, is to be classed in heading No. 89.06 if it does not have the essential character of a vessel of a particular kind. caIETS

HDG.	H.S.	DESCRIPTION	RATE OF DUTY (%)
NO.	CODE		2002	2003	2004
89.01		Cruise ships, excursion boats, ferry-boats, cargo ships,
		barges and similar vessels for the transport of persons or
		goods.
	8901.10	- Cruise ships, excursion boats and similar vessels
		principally designed for the transport of persons;
		ferry- boats of all kinds:
	8901.10 10	- - - Over 500 GT	1 ***	1	1
	8901.10 90	- - - Other	5	5	5
	8901.20 00	- Tankers	3	3	3
	8901.30 00	- Refrigerated vessels, other than those of subheading
		No. 8901.20 00 1	3	3	3
	8901.90	- Other vessels for the transport of goods and other vessels
		for the transport of both persons and goods:
	8901.90 10	- - - Over 500 GT 1	3	3	3
	8901.90 90	- - - Other	5	5	5
89.02	8902.00	Fishing vessels; factory ships and other vessels for
		processing or preserving fishery products.
	8902.00 10	- - - Fishing vessels 40 GT and above 5	3	3	3
	8902.00 90	- - - Other 6	5	5	5
89.03		Yachts and other vessels for pleasure or sports; rowing
		boats and canoes.
	8903.10 00	- Inflatable	7	5	5
		- Other:
	8903.91 00	- - Sailboats, with or without auxiliary motor	7	5	5
	8903.92 00	- - Motorboats, other than outboard motorboats	7	5	5
	8903.99 00	- - Other	5	5	5
89.04	8904.00 00	Tugs and pusher craft.	3	3	3
89.05		Light-vessels, fire-floats, dredgers, floating cranes, and
		other vessels the navigability of which is subsidiary to their
		main function; floating docks; floating or submersible
		drilling or production platforms.
	8905.10 00	- Dredgers	3	3	3
	8905.20 00	- Floating or submersible drilling or production platforms	3	3	3
	8905.90 00	- Other 6	3	3	3
89.06	8906.00 00	Other vessels, including warships and lifeboats other than
		rowing boats. 2	3	3	3
89.07		Other floating structures (for example, rafts, tanks, coffer
		dams, landing-stages, buoys and beacons).
	8907.10 00	- Inflatable rafts	3	3	3
	8907.90 00	- Other	3	3	3
89.08	8908.00 00	Vessels and other floating structures for breaking up.	3	3	3

 

SECTION XVIII

Optical, Photographic, Cinematographic, Measuring, Checking, Precision, Medical

CHAPTER 90

Optical, Photographic, Cinematographic, Measuring, Checking, Precision, Medical or Surgical Instruments and Apparatus; Parts And Accessories Thereof

Notes.

1. This Chapter does not cover:

(a) Articles of a kind used in machines, appliances or for other technical uses, of vulcanised rubber other than hard rubber (heading No. 40.16), of leather or of composition leather (heading No. 42.04) or of textile material (heading No. 59.11);

(b) Supporting belts or other support articles of textile material, whose intended effect on the organ to be supported or held derives solely from their elasticity (for example, maternity belts, thoracic support bandages, abdominal support bandages, supports for joints or muscles) (Section XI);

(c) Refractory goods of heading No. 69.03; ceramic wares for laboratory, chemical or other technical uses, of heading No. 69.09;

(d) Glass mirrors, not optically worked, of heading No. 70.09, or mirrors of base metal or of precious metal, not being optical elements (heading No. 83.06 or Chapter 71);

(e) Goods of heading No. 70.07, 70.08, 70.11, 70.14, 70.15 or 70.17;

(f) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV) or similar goods of plastics (Chapter 39);

(g) Pumps incorporating measuring devices, of heading No. 84.13; weight-operated counting or checking machinery, or separately presented weights for balances (heading No. 84.23); lifting or handling machinery (heading Nos. 84.25 to 84.28); paper or paperboard cutting machines of all kinds (heading No. 84.41); fittings for adjusting work or tools on machine- tools, of heading No. 84.66, including fittings with optical devices for reading the scale (for example, "optical" dividing heads) but not those which are in themselves essentially optical instruments (for example, alignment telescopes); calculating machines (heading No. 84.70); valves or other appliances of heading No. 84.81;

(h) Searchlights or spotlights of a kind used for cycles or motor vehicles (heading No. 85.12); portable electric lamps of heading No. 85.13; cinematographic sound recording, reproducing or re-recording apparatus (heading No. 85.19 or 85.20); sound-heads (heading No. 85.22); still image video cameras and other video camera recorders (heading No. 85.25); radar apparatus, radio navigational aid apparatus or radio remote control apparatus (heading No. 85.26); sealed beam lamp units of heading No. 85.39; optical fibre cables of heading No. 85.44;

(ij) Searchlights or spotlights of heading No. 94.05;

(k) Articles of Chapter 95;

(l) Capacity measures, which are to be classified according to their constituent material; or

(m) Spools, reels or similar supports (which are to be classified according to their constituent material, for example, in heading No. 39.23 or Section XV).

2. Subject to Note 1 above, parts and accessories for machines, apparatus, instruments or articles of this Chapter are to be classified according to the following rules:

(a) Parts and accessories which are goods included in any of the headings of this Chapter or of Chapter 84, 85 or 91 (other than heading No. 84.85, 85.48 or 90.33) are in all cases to be classified in their respective headings;

(b) Other parts and accessories, if suitable for use solely or principally with a particular kind of machine, instrument or apparatus, or with a number of machines, instruments or apparatus of the same heading (including a machine, instrument or apparatus of heading No. 90.10, 90.13 or 90.31) are to be classified with the machines, instruments or apparatus of that kind;

(c) All other parts and accessories are to be classified in heading No. 90.33.

3. The provisions of Note 4 to Section XVI apply also to this Chapter.

4. Heading No. 90.05 does not apply to telescopic sights for fitting to arms, periscopic telescopes for fitting to submarines or tanks, or to telescopes for machines, appliances, instruments or apparatus of this Chapter or Section XVI; such telescopic sights and telescopes are to be classified in heading No. 90.13. cTEICD

5. 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. 90.31 are to be classified in heading No. 90.31.

6. Heading No. 90.32 applies only to:

(a) Instruments and apparatus for automatically controlling the flow, level, pressure or other variables of liquids or gases, or for automatically controlling temperature, whether or not their operation depends on an electrical phenomenon which varies according to the factor to be automatically controlled; and

(b) Automatic regulators of electrical quantities, and instruments or apparatus for automatically controlling non-electrical quantities the operation of which depends on an electrical phenomenon varying according to the factor to be controlled.

HDG.	H.S.	DESCRIPTION	RATE OF DUTY (%)
NO.	CODE		2002	2003	2004
90.01		Optical fibres and optical fibre bundles; optical fibre
		cables other than those of heading No. 85.44; sheets
		and plates of polarising material; lenses (including
		contact lenses), prisms, mirrors and other optical elements,
		of any material, unmounted, other than such elements of
		glass not optically worked.
	9001.10 00	- Optical fibres, optical fibre bundles and cables	3	3	3
	9001.20 00	- Sheets and plates of polarising material	3	3	3
	9001.30 00	- Contact lenses	3	3	3
	9001.40 00	- Spectacle lenses of glass	3	3	3
	9001.50 00	- Spectacle lenses of other materials	3	3	3
	9001.90 00	- Other	3	3	3
90.02		Lenses, prisms, mirrors and other optical elements, of
		any material, mounted, being parts of or fittings for
		instruments or apparatus, other than such elements of
		glass not optically worked.
		- Objective lenses:
	9002.11 00	- - For cameras, projectors or photographic enlargers or
		reducers	1 ***	1	1
	9002.19 00	- - Other	3	3	3
	9002.20 00	- Filters	3	3	3
	9002.90 00	- Other	3	3	3
90.03		Frames and mountings for spectacles, goggles or the like,
		and parts thereof.
		- Frames and mountings:
	9003.11 00	- - Of plastics	5	5	5
	9003.19 00	- - Of other materials	5	5	5
	9003.90 00	- Parts	5	5	5
90.04		Spectacles, goggles and the like, corrective, protective or
		other.
	9004.10 00	- Sunglasses	5	5	5
	9004.90 00	- Other	5	5	5
90.05		Binoculars, monoculars, other optical telescopes, and
		mountings therefor; other astronomical instruments and
		mountings therefor, but not including instruments for
		radio-astronomy.
	9005.10 00	- Binoculars	5	5	5
	9005.80 00	- Other instruments	3	3	3
	9005.90 00	- Parts and accessories (including mountings)	3	3	3
90.06		Photographic (other than cinematographic) cameras;
		photographic flashlight apparatus and flashbulbs other
		than discharge lamps of heading No. 85.39.
	9006.10 00	- Cameras of a kind used for preparing printing plates or
		cylinders	3	3	3
	9006.20 00	- Cameras of a kind used for recording documents on
		microfilm, microfiche or other microforms	3	3	3
	9006.30 00	- Cameras specially designed for underwater use, for aerial
		survey or for medical or surgical examination of internal
		organs; comparison cameras for forensic or criminological
		purposes	3	3	3
	9006.40 00	- Instant print cameras	3	3	3
		- Other cameras:
	9006.51 00	- - With a through-the-lens viewfinder (single lens reflex
		(SLR)), for roll film of a width not exceeding 35 mm	5	5	5
	9006.52 00	- - Other, for roll film of a width less than 35 mm	5	5	5
	9006.53 00	- - Other, for roll film of a width of 35 mm	5	5	5
	9006.59 00	- - Other	5	5	5
		- Photographic flashlight apparatus and flashbulbs:
	9006.61 00	- - Discharge lamp ("electronic") flashlight apparatus	3	3	3
	9006.62 00	- - Flashbulbs, flashcubes and the like	3	3	3
	9006.69 00	- - Other	3	3	3
		- Parts and accessories:
	9006.91 00	- - For cameras	3	3	3
	9006.99 00	- - Other	3	3	3
90.07		Cinematographic cameras and projectors, whether or not
		incorporating sound recording or reproducing apparatus.
		- Cameras:
	9007.11 00	- - For film of less than 16 mm width or for double-8 mm
		film	3	3	3
	9007.19 00	- - Other	3	3	3
	9007.20 00	- Projectors	3	3	3
		- Parts and accessories:
	9007.91 00	- - For cameras	3	3	3
	9007.92 00	- - For projectors	3	3	3
90.08		Image projectors, other than cinematographic;
		photographic (other than cinematographic) enlargers and reducers.
	9008.10 00	- Slide projectors	3	3	3
	9008.20 00	- Microfilm, microfiche or other microform readers,
		whether or not capable of producing copies	3	3	3
	9008.30 00	- Other image projectors	3	3	3
	9008.40 00	- Photographic (other than cinematographic) enlargers and
		reducers	3	3	3
	9008.90 00	- Parts and accessories	1 ***	1	1
90.09		Photo-copying apparatus incorporating an optical system
		or of the contact type and thermo-copying apparatus.
		- Electrostatic photo-copying apparatus:
	9009.11 00	- - Operating by reproducing the original image directly
		onto the copy (direct process)	Free	Free	Free
	9009.12 00	- - Operating by reproducing the original image via an
		intermediate onto the copy (indirect process)	1 ***	1	1
		- Other photo-copying apparatus:
	9009.21 00	- - Incorporating an optical system	Free	Free	Free
	9009.22 00	- - Of the contact type	1 ***	1	1
	9009.30 00	- Thermo-copying apparatus	3	3	3
	9009.90 00	- Parts and accessories	Free	Free	Free
90.10		Apparatus and equipment for photographic (including
		cinematographic) laboratories (including apparatus for
		the projection or drawing of circuit patterns on sensitised
		semi-conductor materials), not specified or included
		elsewhere in this Chapter; negatoscopes; projection screens.
	9010.10 00	- Apparatus and equipment for automatically developing
		photographic graphic (including cinematographic) film
		or paper in rolls or for automatically exposing developed
		film to rolls of photographic paper
		- Apparatus for the projection or drawing of circuit patterns
		on sensitised semiconductor materials:
	9010.41 00	- - Direct write-on-wafer apparatus	Free	Free	Free
	9010.42 00	- - Step and repeat aligners	Free	Free	Free
	9010.49 00	- - Other	Free	Free	Free
	9010.50 00	- Other apparatus and equipment for photographic
		(including cinematographic) laboratories; negatoscopes	3	3	3
	9010.60 00	- Projection screens	3	3	3
	9010.90	- Parts and accessories:
	9010.90 10	- - - Parts and accessories of the apparatus of subheading
		Nos. 9010.41 00, 9010.42 00 and 9010.49 00	Free	Free	Free
	9010.90 90	- - - Other	3	3	3
90.11		Compound optical microscopes, including those for
		microphotography, cinephotomicrography or
		microprojection.
	9011.10	- Stereoscopic microscopes:
	9011.10 10	- - - Optical stereoscopic microscopes fitted with
		equipment specifically designed for the handling and
		transport of semiconductor wafers or reticles	Free	Free	Free
	9011.10 90	- - - Other	3	3	3
	9011.20	- Other microscopes, for microphotography,
		cinephotomicrography or microprojection:
	9011.20 10	- - - Photomicrographic microscopes fitted with equipment
		specifically designed for the handling and transport of
		semiconductor wafers or reticles	Free	Free	Free
	9011.20 90	- - - Other	1 ***	1	1
	9011.80 00	- Other microscopes	1 ***	1	1
	9011.90	- Parts and accessories:
	9011.90 10	- - - Parts and accessories of optical stereoscopic and
		photomicrographic microscopes fitted with equipment
		specifically designed for the handling and transport of
		semiconductor wafers or reticles	Free	Free	Free
	9011.90 90	- - - Other	1 ***	1	1
90.12		Microscopes other than optical microscopes; diffraction
		apparatus.
	9012.10	- Microscopes other than optical microscopes and
		diffraction apparatus:
	9012.10 10	- - - Electron beam microscopes fitted with equipment
		specifically designed for the handling and transport
		of semiconductor wafers or reticles	Free	Free	Free
	9012.10 90	- - - Other	3	3	3
	9012.90	- Parts and accessories:
	9012.90 10	- - - Parts and accessories of electron beam microscopes
		fitted with equipment specifically designed for the
		handling and transport of semiconductor wafers or
		reticles	Free	Free	Free
	9012.90 90	- - - Other	3	3	3
90.13		Liquid crystal devices not constituting articles provided for
		more specifically in other headings; lasers, other than laser
		diodes; other optical appliances and instruments, not
		specified or included elsewhere in this Chapter.
	9013.10 00	- Telescopic sights for fitting to arms; periscopes; telescopes
		designed to form parts of machines, appliances, instruments
		or apparatus of this Chapter or Section XVI	3	3	3
	9013.20 00	- Lasers, other than laser diodes	3	3	3
	9013.80 00	- Other devices, appliances and instruments	3	3	3
	9013.90 00	- Parts and accessories	3	3	3
90.14		Direction finding compasses; other navigational instruments
		and appliances.
	9014.10 00	- Direction finding compasses 5	3	3	3
	9014.20 00	- Instruments and appliances for aeronautical or space
		navigation (other than compasses)	3	3	3
	9014.80 00	- Other instruments and appliances 5	3	3	3
	9014.90 00	- Parts and accessories	3	3	3
90.15		Surveying (including photogrammetrical surveying),
		hydrographic, oceanographic, hydrological, meteorological
		or geophysical instruments and appliances, excluding
		compasses; rangefinders.
	9015.10 00	- Rangefinders	3	3	3
	9015.20 00	- Theodolites and tacheometers	3	3	3
	9015.30 00	- Levels	3	3	3
	9015.40 00	- Photogrammetrical surveying instruments and appliances	3	3	3
	9015.80 00	- Other instruments and appliances	3	3	3
	9015.90 00	- Parts and accessories	3	3	3
90.16	9016.00 00	Balances of a sensitivity of 5 cg. or better, with or without
		weights. 4	1 ***	1	1
90.17		Drawing, marking-out or mathematical calculating
		instruments (for example, drafting machines, pantographs,
		protractors, drawing sets, slide rules, disc calculators);
		instruments for measuring length, for use in the hand (for
		example, measuring rods and tapes, micrometers, callipers),
		not specified or included elsewhere in this Chapter.
	9017.10 00	- Drafting tables and machines, whether or not automatic	3	3	3
	9017.20	- Other drawing, marking-out or mathematical calculating
		instruments:
	9017.20 10	- - - Rulers	7	5	5
	9017.20 20	- - - Pattern generating apparatus of a kind used for
		producing masks or reticles from photoresist coated
		substrates	Free	Free	Free
	9017.20 90	- - - Other	3	3	3
	9017.30 00	- Micrometers, callipers and gauges	1 ***	1	1
	9017.80 00	- Other instruments	3	3	3
	9017.90	- Parts and accessories:
	9017.90 10	- - - Parts and accessories including printed circuit
		assemblies for pattern generating apparatus of a kind
		used for producing masks or reticles from photoresist
		coated substrates	Free	Free	Free
	9017.90 90	- - - Other	1 ***	1	1
90.18		Instruments and appliances used in medical, surgical,
		dental or veterinary sciences, including scintigraphic
		apparatus, other electro-medical apparatus and sight-testing
		instruments.
		- Electro-diagnostic apparatus (including apparatus for
		functional exploratory examination or for checking
		physiological parameters):
	9018.11 00	- - Electro-cardiographs	3	3	3
	9018.12 00	- - Ultrasonic scanning apparatus	3	3	3
	9018.13 00	- - Magnetic resonance imaging apparatus	3	3	3
	9018.14 00	- - Scintigrahic apparatus	3	3	3
	9018.19 00	- - Other	3	3	3
	9018.20 00	- Ultra-violet or infra-red ray apparatus	3	3	3
		- Syringes, needles, catheters, cannulae and the like:
	9018.31 00	- - Syringes, with or without needles 2	3	3	3
	9018.32 00	- - Tubular metal needles and needles for sutures2	3	3	3
	9018.39 00	- - Other	3	3	3
		- Other instruments and appliances, used in dental sciences:
	9018.41 00	- - Dental drill-engines, whether or not combined on a single
		base with other dental equipment	3	3	3
	9018.49 00	- - Other	3	3	3
	9018.50 00	- Other ophthalmic instruments and appliances	3	3	3
	9018.90 00	- Other instruments and appliances 2	3	3	3
90.19		Mechano-therapy appliances; massage apparatus;
		psychological aptitude-testing apparatus; ozone therapy,
		oxygen therapy, aerosol therapy, artificial respiration or
		other therapeutic respiration apparatus.
	9019.10 00	- Mechano-therapy appliances; massage apparatus;
		psychological aptitude-testing apparatus	3	3	3
	9019.20 00	- Ozone therapy, oxygen therapy, aerosol therapy, artificial
		respiration or other therapeutic respiration apparatus	3	3	3
90.20	9020.00	Other breathing appliances and gas masks, excluding
		protective masks having neither mechanical parts nor
		replaceable filters.	3	3	3
90.21		Orthopaedic appliances, including crutches, surgical belts
		and trusses; splints and other fracture appliances; artificial
		parts of the body; hearing aids and other appliances which
		are worn or carried, or implanted in the body, to compensate
		for a defect or disability.
		- Artificial joints and other orthopaedic or fracture appliances:
	9021.11 00	- - Artificial joints	3	3	3
	9021.19 00	- - Other	3	3	3
		- Artificial teeth and dental fittings:
	9021.21 00	- - Artificial teeth	3	3	3
	9021.29 00	- - Other	3	3	3
	9021.30 00	- Other artificial parts of the body	3	3	3
	9021.40 00	- Hearing aids, excluding parts and accessories	3	3	3
	9021.50 00	- Pacemakers for stimulating heart muscles, excluding parts
		and accessories	3	3	3
	9021.90 00	- Other	3	3	3
90.22		Apparatus based on the use of X-rays or of alpha, beta or
		gamma radiations, whether or not for medical, surgical,
		dental or veterinary uses, including radiography or
		radiotheraphy apparatus, X-ray tubes and other X-ray
		generators, high tension generators, control panels and
		desks, screens, examination or treatment tables, chairs and
		the like.
		- Apparatus based on the use of X-rays, whether or not for
		medical, surgical, dental or veterinary uses, including
		radiography or radiotheraphy apparatus:
	9022.12 00	- - Computed tomography apparatus	3	3	3
	9022.13 00	- - Other, for dental uses	3	3	3
	9022.14 00	- - Other, for medical, surgical or veterinary uses	3	3	3
	9022.19 00	- - For other uses	3	3	3
		- Apparatus based on the use of alpha, beta or gamma
		radiations, whether or not for medical, surgical, dental
		or veterinary uses, including radiography or radiotheraphy
		apparatus:
	9022.21 00	- - For medical, surgical, dental or veterinary uses	3	3	3
	9022.29 00	- - For other uses	3	3	3
	9022.30 00	- X-ray tubes	3	3	3
	9022.90 00	- Other, including parts and accessories	3	3	3
90.23	9023.00 00	Instruments, apparatus and models, designed for
		demonstrational purposes (for example, in education or
		exhibitions), unsuitable for other uses.	3	3	3
90.24		Machines and appliances for testing the hardness, strength,
		compressibility, elasticity or other mechanical properties
		of materials (for example, metals, wood, textiles, paper,
		plastics).
	9024.10 00	- Machines and appliances for testing metals	1 ***	1	1
	9024.80 00	- Other machines and appliances	1 ***	1	1
	9024.90 00	- Parts and accessories	1 ***	1	1
90.25		Hydrometers and similar floating instruments,
		thermometers, pyrometers, barometers, hygrometers and
		psychrometers, recording or not, and any combination of
		these instruments.
		- Thermometers and pyrometers, not combined with other
		instruments:
	9025.11 00	- - Liquid-filled, for direct reading	3	3	3
	9025.19 00	- - Other	3	3	3
	9025.80	- Other instruments:
	9025.80 10	- - - Temperature gauges for motor vehicles	10	10	5
	9025.80 90	- - - Other	1 ***	1	1
	9025.90 00	- Parts and accessories	1 ***	1	1
90.26		Instruments and apparatus for measuring or checking the
		flow, level, pressure or other variables of liquids or gases
		(for example, flowmeters, level gauges, manometers, heat
		meters), excluding instruments and apparatus of heading
		No. 90.14, 90.15, 90.28 or 90.32.
	9026.10	- For measuring or checking the flow or level of liquids:
	9026.10 10	- - - Level gauges for motor vehicles	10	10	5
	9026.10 90	- - - Other	1 ***	1	1
	9026.20	- For measuring or checking pressure:
	9026.20 10	- - - Pressure gauges for motor vehicles	10	10	5
	9026.20 90	- - - Other	1 ***	1	1
	9026.80 00	- Other instruments or apparatus	Free	Free	Free
	9026.90 00	- Parts and accessories	Free	Free	Free
90.27		Instruments and apparatus for physical or chemical
		analysis (for example, polarimeters, refractometers,
		spectrometers, gas or smoke analysis apparatus);
		instruments and apparatus for measuring or checking
		viscosity, porosity, expansion, surface tension or the like;
		instruments and apparatus for measuring or checking
		quantities of heat, sound or light (including exposure
		meters); microtomes.
	9027.10 00	- Gas or smoke analysis apparatus	3	3	3
	9027.20 00	- Chromatographs and electrophoresis instruments	Free	Free	Free
	9027.30 00	- Spectrometers, spectrophotometers and spectrographs
		using optical radiations (UV, visible, IR)	Free	Free	Free
	9027.40 00	- Exposure meters	3	3	3
	9027.50 00	- Other instruments and apparatus using optical radiations
		(UV, visible, IR)	Free	Free	Free
	9027.80 00	- Other instruments and apparatus	Free	Free	Free
	9027.90	- Microtomes; parts and accessories:
	9027.90 10	- - - Parts and accessories including printed circuit
		assemblies of products of heading 90.27, other than
		for gas or smoke analysis apparatus and microtomes	Free	Free	Free
	9027.90 90	- - - Other	1 ***	1	1
90.28		Gas, liquid or electricity supply or production meters,
		including calibrating meters therefor.
	9028.10 00	- Gas meters	3	3	3
	9028.20 00	- Liquid meters	3	3	3
	9028.30	- Electricity meters:
	9028.30 10	- - - Kilowatt-hour meters	5	5	5
	9028.30 90	- - - Other	3	3	3
	9028.90 00	- Parts and accessories	3	3	3
90.29		Revolution counters, production counters, taximeters,
		mileometers, pedometers and the like; speed indicators
		and tachometers, other than those of heading No. 90.14 or
		90.15; stroboscopes.
	9029.10 00	- Revolution counters, production counters, taximeters,
		mileometers, pedometers and the like	1 ***	1	1
	9029.20	- Speed indicators and tachometers; stroboscopes:
	9029.20 10	- - - Speedometers for motor vehicles	10	10	5
	9029.20 90	- - - Other	1 ***	1	1
	9029.90 00	- Parts and accessories	1 ***	1	1
90.30		Oscilloscopes, spectrum analysers and other instruments
		and apparatus for measuring or checking electrical
		quantities, excluding meters of heading No. 90.28;
		instruments and apparatus for measuring or detecting
		alpha, beta, gamma, X-ray, cosmic or other ionising
		radiations.
	9030.10 00	- Instruments and apparatus for measuring or detecting
		ionising radiations	3	3	3
	9030.20 00	- Cathode-ray oscilloscopes and cathode-ray oscillographs	1 ***	1	1
		- Other instruments and apparatus, for measuring or
		checking voltage, current, resistance or power, without
		a recording device:
	9030.31 00	- - Multimeters	1 ***	1	1
	9030.39	- - Other:
	9030.39 10	- - - Ammeters and voltmeters for motor vehicles	10	10	5
	9030.39 90	- - - Other	1 ***	1	1
	9030.40 00	- Other instruments and apparatus, specially designed for
		telecommunications (for example, cross-talk meters,
		gain measuring instruments, distortion factor meters,
		psophometers)	Free	Free	Free
		- Other instruments and apparatus:
	9030.82 00	- - For measuring or checking semiconductor wafers
		or devices	Free	Free	Free
	9030.83 00	- - Other, with a recording device	1 ***	1	1
	9030.89 00	- - Other	1 ***	1	1
	9030.90	- Parts and accessories:
	9030.90 10	- - - Parts and accessories including printed circuit
		assemblies of instruments and apparatus of subheading
		Nos. 9030.40 00 and 9030.82 00	Free	Free	Free
	9030.90 90	- - - Other	1 ***	1	1
90.31		Measuring or checking instruments, appliances and
		machines, not specified or included elsewhere in this
		Chapter; profile projectors.
	9031.10 00	- Machines for balancing mechanical parts	3	3	3
	9031.20 00	- Test benches	3	3	3
	9031.30 00	- Profile projectors	1 ***	1	1
		- Other optical instruments and appliances:
	9031.41 00	- - For inspecting semiconductor wafers or devices or
		for inspecting photomasks or reticles used in
		manufacturing semiconductor devices	Free	Free	Free
	9031.49	- - Other:
	9031.49 10	- - - Optical instruments and appliances for measuring
		surface particulate contamination on semiconductor
		wafers	Free	Free	Free
	9031.49 90	- - - Other	1 ***	1	1
	9031.80 00	- Other instruments, appliances and machines	3	3	3
	9031.90	- Parts and accessories:
	9031.90 10	- - - Parts and accessories including printed circuit
		assemblies of optical instruments and appliances of
		subheading Nos. 9031.41 00 and 9031.49 10	Free	Free	Free
	9031.90 90	- - - Other	1 ***	1	1
90.32		Automatic regulating or controlling instruments and
		apparatus.
	9032.10 00	- Thermostats	1 ***	1	1
	9032.20 00	- Manostats	3	3	3
		- Other instruments and apparatus:
	9032.81 00	- - Hydraulic or pneumatic	1 ***	1	1
	9032.89 00	- - Other	1 ***	1	1
	9032.90 00	- Parts and accessories	1 ***	1	1
90.33	9033.00 00	Parts and accessories (not specified or included elsewhere
		in this Chapter) for machines, appliances, instruments or
		apparatus of Chapter 90.	3	3	3

 

CHAPTER 91

Clocks and Watches and Parts Thereof

Notes.

1. This Chapter does not cover:

(a) Clock or watch glasses or weights (classified according to their constituent material);

(b) Watch chains (heading No. 71.13 or 71.17, as the case may be);

(c) Parts of general use defined in Note 2 to Section XV, of base metal (Section XV), a similar goods of plastics (Chapter 39) or of precious metal or metal clad with precious metal (generally heading No. 71.15); clock or watch springs are, however, to be classified as clock or watch parts (heading No. 91.14);

(d) Bearing balls (heading No. 73.26 or 84.82, as the case may be);

(e) Articles of heading No. 84.12 constructed to work without an escapement;

(f) Ball bearings (heading No. 84.82); or

(g) Articles of Chapter 85, not yet assembled together or with other components into watch or clock movements or into articles suitable for use solely or principally as parts of such movements (Chapter 85).

2. Heading No. 91.01 covers only watches with case wholly of precious metal or of metal clad with precious metal, or of the same materials combined with natural or cultured pearls, or precious or semi-precious stones (natural, synthetic or reconstructed) of headings Nos. 71.01 to 71.04. Watches with case of base metal inlaid with precious metal fall in heading No. 91.02.

3. For the purposes of this Chapter, the expression "watch movements" means devices regulated by a balance-wheel and hairspring, quartz crystal or any other system capable of determining intervals of time, with a display or a system to which a mechanical display can be incorporated. Such watch movements shall not exceed 12 mm in thickness and 50 mm in width, length or diameter. ATcaHS

4. Except as provided in Note 1, movements and other parts suitable for use both in clocks or watches and in other articles (for example, precision instruments) are to be classified in this Chapter.

HDG.	H.S.	DESCRIPTION	RATE OF DUTY (%)
NO.	CODE		2002	2003	2004
91.01		Wrist-watches, pocket-watches and other watches,
		including stop-watches, with case of precious metal or
		of metal clad with precious metal.
		- Wrist-watches, electrically operated, whether or not
		incorporating a stop-watch facility:
	9101.11 00	- - With mechanical display only	5	5	5
	9101.12 00	- - With opto-electronic display only	5	5	5
	9101.19 00	- - Other	5	5	5
		- Other wrist-watches, whether or not incorporating a
		stop- watch facility:
	9101.21 00	- - With automatic winding	5	5	5
	9101.29 00	- - Other	5	5	5
		- Other:
	9101.91 00	- - Electrically operated	5	5	5
	9101.99 00	- - Other	5	5	5
91.02		Wrist-watches, pocket-watches and other watches, including
		stop-watches, other than those of heading No. 91.01.
		- Wrist-watches, electrically operated, whether or not
		incorporating a stop-watch facility:
	9102.11 00	- - With mechanical display only	5	5	5
	9102.12 00	- - With opto-electronic display only	5	5	5
	9102.19 00	- - Other	5	5	5
		- Other wrist-watches, whether or not incorporating a
		stop- watch facility:
	9102.21 00	- - With automatic winding	5	5	5
	9102.29 00	- - Other	5	5	5
		- Other.
	9102.91 00	- - Electrically operated	5	5	5
	9102.99 00	- Other	5	5	5
91.03		Clocks with watch movements, excluding clocks of
		heading No. 91.04.
	9103.10 00	- Electrically operated	5	5	5
	9103.90 00	- Other	5	5	5
91.04	9104.00 00	Instrument panel clocks and clocks of a similar type for
		vehicles, aircraft, spacecraft or vessels.	3	3	3
91.05		Other clocks.
		- Alarm clocks:
	9105.11 00	- - Electrically operated	5	5	5
	9105.19 00	- - Other	5	5	5
		- Wall clocks:
	9105.21 00	- - Electrically operated	5	5	5
	9105.29 00	- - Other	5	5	5
		- Other:
	9105.91 00	- - Electrically operated	5	5	5
	9105.99 00	- - Other	5	5	5
91.06		Time of day recording apparatus and apparatus for
		measuring, recording or otherwise indicating intervals of
		time, with clock or watch movement or with synchronous
		motor (for example, time-registers, time-recorders).
	9106.10 00	- Time- registers; time-recorders	3	3	3
	9106.20 00	- Parking meters	3	3	3
	9106.90 00	- Other	3	3	3
91.07	9107.00 00	Time switches with clock or watch movement or with
		synchronous motor.	1 ***	1	1
91.08		Watch movements, complete and assembled:
		- Electrically operated:
	9108.11 00	- - With mechanical display only or with a device to which
		a mechanical display can be incorporated	3	3	3
	9108.12 00	- - With opto-electronic display only	3	3	3
	9108.19 00	- - Other	3	3	3
	9108.20 00	- With automatic winding	3	3	3
		- Other:
	9108.91 00	- - Measuring 33.8 mm or less	3	3	3
	9108.99 00	- - Other	3	3	3
91.09		Clock movements, complete and assembled.
		- Electrically operated:
	9109.11 00	- - Of alarm clocks	3	3	3
	9109.19 00	- - Other	3	3	3
	9109.90 00	- Other	3	3	3
91.10		Complete watch or clock movements, unassembled or partly
		assembled (movement sets); incomplete watch or clock
		movements, assembled; rough watch or clock movements.
		- Of watches:
	9110.11 00	- - Complete movements, unassembled or partly assembled
		(movement sets)	3	3	3
	9110.12 00	- - Incomplete movements, assembled	3	3	3
	9110.19 00	- - Rough movements	3	3	3
	9110.90 00	- Other	3	3	3
91.11		Watch cases and parts thereof.
	9111.10 00	- Cases of precious metal or of metal clad with precious
		metal	3	3	3
	9111.20 00	- Cases of base metal, whether or not gold- or silver-plated	3	3	3
	9111.80 00	- Other cases	3	3	3
	9111.90 00	- Parts	3	3	3
91.12		Clock cases and cases of a similar type for other goods
		of this Chapter, and parts thereof.
	9112.10 00	- Cases of metal	3	3	3
	9112.80 00	- Other cases	3	3	3
	9112.90 00	- Parts	3	3	3
91.13		Watch straps, watch bands and watch bracelets, and
		parts thereof.
	9113.10 00	- Of precious metal or of metal clad with precious metal	3	3	3
	9113.20 00	- Of base metal, whether or not gold- or silver-plated	3	3	3
	9113.90 00	- Other	3	3	3
91.14		Other clock or watch parts.
	9114.10 00	- Springs, including hair-springs	3	3	3
	9114.20 00	- Jewels	3	3	3
	9114.30 00	- Dials	3	3	3
	9114.40 00	- Plates and bridges	3	3	3
	9114.90 00	- Other	3	3	3

 

CHAPTER 92

Musical Instruments; Parts and Accessories of Such Articles

Notes.

1. This Chapter does not cover:

(a) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);

(b) Microphones, amplifiers, loud-speakers, head-phones, switches, stroboscopes or other accessory instruments, apparatus or equipment of Chapter 85 or 90, for use with but not incorporated in or housed in the same cabinet as instruments of this Chapter,

(c) Toy instruments or apparatus (heading No. 95.03);

(d) Brushes for cleaning musical instruments (heading No. 96.03); or

(e) Collectors' pieces or antiques (heading No. 97.05 or 97.06).

2. Bows and sticks and similar devices used in playing the musical instruments of heading No. 92.02 or 92.06 presented with such instruments in numbers normal thereto and clearly intended for use therewith, are to be classified in the same heading as the relative instruments. ISDHEa

Cards, discs and rolls of heading No. 92.09 presented with an instrument are to be treated as separate articles and not as forming a part of such instrument.

HDG.	H.S.	DESCRIPTION	RATE OF DUTY (%)
NO.	CODE		2002	2003	2004
92.01		Pianos, including automatic pianos; harpsichords and
		other keyboard stringed instruments.
	9201.10 00	- Upright pianos	7	5	5
	9201.20 00	- Grand pianos	3	3	3
	9201.90 00	- Other	3	3	3
92.02		Other string musical instruments (for example, guitars,
		violins, harps).
	9202.10 00	- Played with a bow	3	3	3
	9202.90 00	- Other	7	5	5
92.03	9203.00 00	Keyboard pipe organs; harmoniums and similar keyboard
		instruments with free metal reeds.	5	5	5
92.04		Accordions and similar instruments; mouth organs.
	9204.10 00	- Accordions and similar instruments	3	3	3
	9204.20 00	- Mouth organs	3	3	3
92.05		Other wind musical instruments (for example, clarinets,
		trumpets, bagpipes).
	9205.10 00	- Brass-wind instruments	3	3	3
	9205.90 00	- Other	3	3	3
92.06	9206.00 00	Percussion musical instruments (for example, drums,
		xylophones, cymbals, castanets, maracas).	5	5	5
92.07		Musical instruments, the sound of which is produced, or
		must be amplified, electrically (for example, organs,
		guitars, accordions).
	9207.10 00	- Keyboard instruments, other than accordions	5	5	5
	9207.90 00	- Other	3	3	3
92.08		Musical boxes, fairground organs, mechanical street organs,
		mechanical singing birds, musical saws and other musical
		instruments not falling within any other heading of this
		Chapter; decoy calls of all kinds; whistles, call horns and
		other mouth-blown sound signalling instruments.
	9208.10 00	- Musical boxes	5	5	5
	9208.90 00	- Other	3	3	3
92.09		Parts (for example, mechanisms for musical boxes) and
		accessories (for example, cards, discs and rolls for
		mechanical instruments) of musical instruments; metronomes,
		tuning forks and pitch pipes of all kinds.
	9209.10 00	- Metronomes, tuning forks and pitch pipes	3	3	3
	9209.20 00	- Mechanisms for musical boxes	3	3	3
	9209.30 00	- Musical instrument strings	3	3	3
		- Other:
	9209.91	- - Parts and accessories for pianos:
	9209.91 10	- - - Strung back (with or without iron frames or metal
		plates), keyboard and metal frames for upright pianos	5	5	5
	9209.91 90	- - - Other	3	3	3
	9209.92 00	- - Parts and accessories for the musical instruments of
		heading No. 92.02	3	3	3
	9209.93 00	- - Parts and accessories for the musical instruments of
		heading No. 92.03	3	3	3
	9209.94 00	- - Parts and accessories for the musical instruments of
		heading No. 92.07	3	3	3
	9209.99 00	- - Other	3	3	3

 

SECTION XIX

Arms and Ammunition; Parts and Accessories Thereof

CHAPTER 93

Arms and Ammunition; Parts and Accessories Thereof

Notes.

1. This Chapter does not cover:

(a) Goods of Chapter 36 (for example, percussion caps, detonators, signalling flares);

(b) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);

(c) Armoured fighting vehicles (heading No. 87.10);

(d) Telescopic sights other optical devices suitable for use with arms, unless mounted on a firearm or presented with the firearm on which they are designed to be mounted (Chapter 90);

(e) Bows, arrows, fencing foils or toys (Chapter 95); or

(f) Collectors' pieces or antiques (heading No. 97.05 or 97.06).

2. In heading No 93.06, the reference to "parts thereof" does not include radio or radar apparatus of heading No. 85.26. TDcHCa

HDG.	H.S.	DESCRIPTION	RATE OF DUTY (%)
NO.	CODE		2002	2003	2004
93.01	9301.00 00	Military weapons, other than revolvers, pistols and the
		arms of heading No. 93.07.	7	5	5
93.02	9302.00 00	Revolvers and pistols, other than those of heading No.
		93.03 or 93.04.	10	7	5
93.03		Other firearms and similar devices which operate by the
		firing of an explosive charge (for example, sporting
		shotguns and rifles, muzzle-loading firearms, Very pistols
		and other devices designed to project only signal flares,
		pistols and revolvers for firing blank ammunition, captive-
		bolt humane killers, line-throwing guns).
	9303.10 00 -	- Muzzle-loading firearms	7	5	5
	9303.20 00	- Other sporting, hunting or target-shooting shotguns,
		including combination shotgun-rifles	10	7	5
	9303.30 00	- Other sporting, hunting or target-shooting rifles	10	7	5
	9303.90 00	- Other	10	7	5
93.04	9304.00 00	Other arms (for example, spring, air or gas guns and
		pistols, truncheons), excluding those of heading No. 93.07.	10	7	5
93.05		Parts and accessories of articles of headings Nos. 93.01
		to 93.04.
	9305.10 00	- Of revolvers or pistols	10	7	5
		- Of shotguns or rifles of heading No. 93.03:
	9305.21 00	- - Shotgun barrels	10	7	5
	9305.29 00	- - Other	10	7	5
	9305.90 00	- Other	10	7	5
93.06		Bombs, grenades, torpedoes, mines, missiles, and similar
		munitions of war and parts thereof; cartridges and other
		ammunition and projectiles and parts thereof, including
		shot and cartridge wads.
	9306.10 00	- Cartridges for riveting or similar tools or for captive-bolt
		humane killers and parts thereof	3	3	3
		- Shotgun cartridges and parts thereof; air gun pellets:
	9306.21 00	- - Cartridges	10	7	5
	9306.29 00	- - Other	10	7	5
	9306.30 00	- Other cartridges and parts thereof	10	7	5
	9306.90 00	- Other	10	7	5
93.07	9307.00 00	Swords, cutlasses, bayonets, lances and similar arms and
		parts thereof and scabbards and sheaths therefor.	7	5	5

 

SECTION XX

Miscellaneous Manufactured Articles

CHAPTER 94

Furniture; Bedding, Mattresses, Mattress Supports, Cushions and Similar Stuffed Furnishings;

Notes.

1. This Chapter does not cover:

(a) Pneumatic or water mattresses, pillows or cushions, of Chapter 39, 40 or 63;

(b) Mirrors designed for placing on the floor or ground (for example, cheval-glasses (swing-mirrors)) of heading No. 70.09;

(c) Articles of Chapter 71;

(d) Parts of general use as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39), or safes of heading No. 83.03;

(e) Furniture specially designed as parts of refrigerating or freezing equipment of heading No. 84.18; furniture specially designed for sewing machines (heading No. 84.52);

(f) Lamps or lighting fittings of Chapter 85;

(g) Furniture specially designed as parts of apparatus of heading No. 85.18 (heading No. 85.18), of headings Nos. 85.19 to 85.21 (heading No. 85.22) or of headings Nos. 85.25 to 85.28 (heading No. 85.29);

(h) Articles of heading No. 87.14;

(ij) Dentists' chairs incorporating dental appliances of heading No. 90.18 or dentists' spittoons (heading No. 90.18);

(k) Articles of Chapter 91 (for example, clocks and clock cases); or

(l) Toy furniture or toy lamps or lighting fittings (heading No. 95.03), billiard tables or other furniture specially constructed for games (heading No. 95.04), furniture for conjuring tricks or decorations (other than electric garlands) such as Chinese lanterns (heading No. 95.05).

2. The articles (other than parts) referred to in headings Nos. 94.01 to 94.03 are to be classified in those headings only if they are designed for placing on the floor or ground. HDAaIS

The following are, however, to be classified in the above-mentioned headings even if they are designed to be hung, to be fixed to the wall or to stand one on the other:

(a) Cupboards, bookcases, other shelved furniture and unit furniture;

(b) Seats and beds.

3. (a) In headings Nos. 94.01 to 94.03 references to parts of goods do not include references to sheets or slabs (whether or not cut to shape but not combined with other parts) of glass (including mirrors), marble or other stone or of any other material referred to in Chapter 68 or 69.

(b) Goods described in heading No. 94.04, presented separately, are not to be classified in heading No. 94.01, 94.02 or 94.03 as parts of goods.

4. For the purposes of heading No. 94.06, the expression "prefabricated buildings" means buildings which are finished in the factory or put up as elements, presented together, to be assembled on site, such as housing or worksite accommodation, offices, schools, shops, sheds, garages or similar buildings. EDHCSI

HDG.	H.S.	DESCRIPTION	RATE OF DUTY (%)
NO.	CODE		2002	2003	2004
94.01		Seats (other than those of heading No. 94.02), whether
		or not convertible into beds, and parts thereof.
	9401.10 00	- Seats of a kind used for aircraft	3	3	3
	9401.20 00	- Seats of a kind used for motor vehicles	15	10	5
	9401.30 00	- Swivel seats with variable height adjustment	15	10	5
	9401.40 00	- Seats other than garden seats or camping equipment,
		convertible into beds	15	10	5
	9401.50 00	- Seats of cane, osier, bamboo or similar materials	15	10	5
		- Other seats, with wooden frames:
	9401.61 00	- - Upholstered	15	10	5
	9401.69 00	- - Other	15	10	5
		- Other seats, with metal frames:
	9401.71 00	- - Upholstered	15	10	5
	9401.79 00	- - Other	15	10	5
	9401.80 00	- Other seats	15	10	5
	9401.90 00	- Parts	15	10	5
94.02		Medical, surgical, dental or veterinary furniture (for
		example, operating tables, examination tables, hospital
		beds with mechanical fittings, dentists' chairs); barbers'
		chairs and similar chairs, having rotating as well as both
		reclining and elevating movements; parts of the foregoing
		articles.
	9402.10	- Dentists', barbers' or similar chairs and parts thereof:
	9402.10 10	- - - Barbers' and hairdressers' chairs and parts thereof	10	7	5
	9402.10 90	- - - Other	7	5	5
	9402.90 00	- Other	3	3	3
94.03		Other furniture and parts thereof.
	9403.10 00	- Metal furniture of a kind used in offices	15	10	5
	9403.20 00	- Other metal furniture	15	10	5
	9403.30 00	- Wooden furniture of a kind used in offices	15	10	5
	9403.40 00	- Wooden furniture of a kind used in the kitchen	15	10	5
	9403.50 00	- Wooden furniture of a kind used in the bedroom	15	10	5
	9403.60 00	- Other wooden furniture	15	10	5
	9403.70 00	- Furniture of plastics	15	10	5
	9403.80 00	- Furniture of other materials, including cane, osier, bamboo
		or similar materials	15	10	5
	9403.90 00	- Parts	7	5	5
94.04		Mattress supports; articles of bedding and similar
		furnishing (for example, mattresses, quilts, eiderdowns,
		cushions, pouffes and pillows) fitted with springs or stuffed
		or internally fitted with any material or of cellular rubber or
		plastics, whether or not covered.
	9404.10 00	- Mattress supports	7	5	5
		- Mattresses:
	9404.21 00	- - Of cellular rubber or plastics, whether or not covered	15	10	5
	9404.29 00	- - Of other materials	15	10	5
	9404.30 00	- Sleeping bags	15	10	5
	9404.90 00	- Other	15	10	5
94.05		Lamps and lighting fittings including searchlights and
		spotlights and parts thereof, not elsewhere specified or
		included; illuminated signs, illuminated name-plates and
		the like, having a permanently fixed light source, and
		parts thereof not elsewhere specified or included.
	9405.10 00	- Chandeliers and other electric ceiling or wall lighting
		fittings, excluding those of a kind used for lighting
		public open spaces or thoroughfares	7	5	5
	9405.20 00	- Electric table, desk, bedside or floor-standing lamps	7	5	5
	9405.30 00	- Lighting sets of a kind used for Christmas trees	5	5	5
	9405.40	- Other electric lamps and lighting fittings:
	9405.40 10	- - - Specialized operating lights; searchlights; spotlights;
		pilot lamp assemblies for electro-thermic domestic
		appliances of heading 85.16 2	1 ***	1	1
	9405.40 90	- - - Other 5	7	5	5
	9405.50	- Non- electrical lamps and lighting fittings:
	9405.50 10	- - - Miners' lamps	3	3	3
	9405.50 90	- - - Other	7	5	5
	9405.60 00	- Illuminated signs, illuminated name-plates and the like	7	5	5
		- Parts:
	9405.91 00	- - Of glass	3	3	3
	9405.92 00	- - Of plastics	1 ***	1	1
	9405.99 00	- - Other	1 ***	1	1
94.06	9406.00	Prefabricated buildings.
	9406.00 10	- - - Greenhouses equipped with mechanical or thermal
		equipment 1	3	3	3
	9406.00 90	- - - Other	7	5	5

 

CHAPTER 95

Toys, Games and Sports Requisites; Parts and Accessories Thereof

Notes.

1. This Chapter does not cover.

(a) Christmas tree candles (heading No. 34.06);

(b) Fireworks or other pyrotechnic articles of heading No. 36.04;

(c) Yarns, monofilament, cords or gut or the like for fishing, cut to length but not made up into fishing lines, of Chapter 39, heading No. 42.06 or Section XI;

(d) Sports bags or other containers of heading No. 42.02, 43.03 or 43.04;

(e) Sports clothing or fancy dress, of textiles, of Chapter 61 or 62;

(f) Textile flags or bunting, or sails for boats, sailboards or land craft, of Chapter 63;

(g) Sports footwear (other than skating boots with ice or roller skates attached) of Chapter 64, or sports headgear of Chapter 65;

(h) Walking-sticks, whips, riding-crops or the like (heading No. 66.02), or parts thereof (heading No. 66.03);

(ij) Unmounted glass eyes for dolls or other toys, of heading No. 70.18;

(k) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);

(l) Bells, gongs or the like of heading No. 83.06;

(m) Pumps for liquids (heading No. 84.13), filtering or purifying machinery and apparatus for liquids or gases (heading No. 84.21), electric motors (heading No. 85.01), electric transformers (heading No. 85.04) or radio remote control apparatus (heading No. 85.26);

(n) Sports vehicles (other than bobsleighs, toboggans and the like) of Section XVII;

(o) Children's bicycles (heading No. 87.12);

(p) Sports craft such as canoes and skiffs (Chapter 89), or their means of propulsion (Chapter 44 for such articles made of wood);

(q) Spectacles, goggles or the like, for sports or outdoor games (heading No. 90.04);

(r) Decoy calls or whistles (heading No. 92.08);

(s) Arms or other articles of Chapter 93;

(t) Electric garlands of all kinds (heading No. 94.05); or

(u) Racket strings, tents or other camping goods, or gloves (classified, according to their constituent material).

2. This Chapter includes articles in which natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed), precious metal or metal clad with precious metal constitute only minor constituents. SETAcC

3. Subject to Note 1 above, parts and accessories which are suitable for use solely or principally with articles of this Chapter are to be classified with those articles.

HDG.	H.S.	DESCRIPTION	RATE OF DUTY (%)
NO.	CODE		2002	2003	2004
95.01	9501.00 00	Wheeled toys designed to be ridden by children (for
		example, tricycles, scooters, pedal cars); dolls' carriages.	7	5	5
95.02		Dolls representing only human beings.
	9502.10 00	- Dolls, whether or not dressed	7	5	5
		- Parts and accessories:
	9502.91 00	- - Garments and accessories therefor; footwear and
		headgear	7	5	5
	9502.99 00	- - Other	7	5	5
95.03		Other toys; reduced-size ("scale") models and similar
		recreational models, working or not; puzzles of all kinds.
	9503.10 00	- Electric trains, including tracks, signals and other
		accessories therefor	5	5	5
	9503.20 00	- Reduced-size ("scale") model assembly kits, whether or
		not working models, excluding those of subheading
		No. 9503.10 00	3	3	3
	9503.30	- Other construction sets and constructional toys:
	9503.30 10	- - - Of plastic	5	5	5
	9503.30 90	- - - Other	7	5	5
		- Toys representing animals or non-human creatures:
	9503.41 00	- - Stuffed	7	5	5
	9503.49 00	- - Other	7	5	5
	9503.50 00	- Toy musical instruments and apparatus	5	5	5
	9503.60 00	- Puzzles	5	5	5
	9503.70 00	- Other toys, put up in sets or outfits	5	5	5
	9503.80 00	- Other toys and models, incorporating a motor	5	5	5
	9503.90 00	- Other	5	5	5
95.04		Articles for funfair, table or parlour games, including
		pintables, billiards, special tables for casino games and
		automatic bowling alley equipment.
	9504.10 00	- Video games of a kind used with a television receiver	5	5	5
	9504.20 00	- Articles and accessories for billiards	5	5	5
	9504.30 00	- Other games, coin- or disc-operated, other than bowling
		alley equipment	5	5	5
	9504.40 00	- Playing cards	5	5	5
	9504.90	- Other:
	9504.90 10	- - - Bowling requisites of all kinds (e.g., automatic bowling
		alley equipment, balls, pins, pinducks, bowling lanes)	3	3	3
	9504.90 20	- - - Darts and parts and accessories of darts	3	3	3
	9504.90 90	- - - Other	5	5	5
95.05		Festive, carnival or other entertainment articles, including
		conjuring tricks and novelty jokes.
	9505.10 00	- Articles for Christmas festivities	7	5	5
	9505.90 00	- Other	7	5	5
95.06		Articles and equipment for general physical exercise,
		gymnastics, athletics, other sports (including table-tennis)
		or outdoor games, not specified or included elsewhere in this
		Chapter; swimming pools and paddling pools.
		- Snow- skis and other snow-ski equipment:
	9506.11 00	- - Skis	3	3	3
	9506.12 00	- - Ski-fastenings (ski-bindings)	3	3	3
	9506.19 00	- - Other	3	3	3
		- Water-skis, surf-boards, sailboards and other water-
		sport equipment:
	9506.21 00	- - Sailboards	1 ***	1	1
	9506.29 00	- - Other	1 ***	1	1
		- Golf clubs and other golf equipment:
	9506.31 00	- - Clubs, complete	1 ***	1	1
	9506.32 00	- - Balls	1 ***	1	1
	9506.39 00	- - Other	5	5	5
	9506.40 00	- Articles and equipment for table-tennis	5	5	5
		- Tennis, badminton or similar rackets, whether or not strung:
	9506.51 00	- - Lawn-tennis rackets, whether or not strung	5	5	5
	9506.59 00	- - Other	5	5	5
		- Balls, other than golf balls and table-tennis balls:
	9506.61 00	- - Lawn-tennis balls	5	5	5
	9506.62 00	- - Inflatable	5	5	5
	9506.69 00	- - Other	1 ***	1	1
	9506.70 00	- Ice skates and roller skates, including skating boots with
		skates attached	3	3	3
		- Other:
	9506.91 00	- - Articles and equipment for general physical exercise,
		gymnastics or athletics	1 ***	1	1
	9506.99 00	- - Other	1 ***	1	1
95.07		Fishing rods, fish-hooks and other line fishing
		tackle; fish landing nets, butterfly nets and similar nets;
		decoy "birds" (other than those of heading No. 92.08
		or 97.05) and similar hunting or shooting requisites.
	9507.10 00	-Fishing rods 2	3	3	3
	9507.20 00	- Fish- hooks, whether or not snelled 2	5	5	5
	9507.30 00	- Fishing reels 2	3	3	3
	9507.90 00	- Other 1	3	3	3
95.08	9508.00 00	Roundabouts, swings, shooting galleries and other
		fairground amusements; travelling circuses, travelling
		menageries and travelling theatres.	5	5	5

 

CHAPTER 96

Miscellaneous Manufactured Articles

Notes.

1. This Chapter does not cover:

(a) Pencils for cosmetic or toilet uses (Chapter 33);

(b) Articles of Chapter 66 (for example, parts of umbrellas or walking-sticks);

(c) Imitation jewellery (heading No. 71.17);

(d) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);

(e) Cutlery or other articles of Chapter 82 with handles or other parts of carving or moulding materials; heading No. 96.01 or 96.02 applies, however, to separately presented handles or other parts of such articles;

(f) Articles of Chapter 90 (for example, spectacle frames (heading No. 90.03), mathematical drawing pens (heading No. 90.17), brushes of a kind specialised for use in dentistry or for medical, surgical or veterinary purposes (heading No. 90.18));

(g) Articles of Chapter 91(for example, clock or watch cases);

(h) Musical instruments or parts or accessories thereof (Chapter 92);

(ij) Articles of Chapter 93 (arms and parts thereof);

(k) Articles of Chapter 94 (for example, furniture, lamps and lighting fittings);

(l) Articles of Chapter 95 (toys, games, sports requisites); or

(m) Works of art, collectors' pieces or antiques (Chapter 97).

2. In heading No. 96.02 the expression "vegetable or mineral carving material" means:

(a) Hard seeds, pips, hulls and nuts and similar vegetable materials of a kind used for carving (for example, corozo and dom);

(b) Amber, meerschaum, agglomerated amber and agglomerated meerschaum, jet and mineral substitutes for jet.

3. In heading No. 96.03, the expression "prepared knots and tufts for broom or brush making" applies only to unmounted knots and tufts of animal hair, vegetable fibre or other material, which are ready for incorporation without division in brooms or brushes, or which require only such further minor processes as trimming to shape at the top, to render them ready for such incorporation. cSTDIC

4. Articles of this Chapter, other than those of headings Nos. 96.01 to 96.06 or 96.15, remain classified in the Chapter whether or not composed wholly or partly of precious metal or metal clad with precious metal, of natural or cultured pearls, or precious or semi-precious stones (natural, synthetic or reconstructed). However, headings Nos. 96.01 to 96.06 and 96.15 include articles in which natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed), precious metal or metal clad with precious metal constitute only minor constituents.

HDG.	H.S.	DESCRIPTION	RATE OF DUTY (%)
NO.	CODE		2002	2003	2004
96.01		Worked ivory, bone, tortoise-shell, horn, antlers, coral,
		mother-of-pearl and other animal carving material, and
		articles of these materials (including articles obtained by
		moulding).
	9601.10 00	- Worked ivory and articles of ivory	3	3	3
	9601.90 00	- Other 3	5	5	5
96.02	9602.00	Worked vegetable or mineral carving material and articles
		of these materials; moulded or carved articles of wax, of
		stearin, of natural gums or natural resins or of modelling
		pastes, and other moulded or carved articles, not elsewhere
		specified or included; worked, unhardened gelatin (except
		gelatin of heading No. 35.03) and articles of unhardened
		gelatin.
	9602.00 10	- - - Empty gelatin capsules for pharmaceutical products	3	3	3
	9602.00 90	- - - Other	5	5	5
96.03		Brooms, brushes (including brushes constituting parts of
		machines, appliances or vehicles), hand-operated mechanical
		floor sweepers, not motorised, mops and feather dusters;
		prepared knots and tufts for broom or brush making; paint
		pads and rollers; squeegees (other than roller squeegees).
	9603.10 00	- Brooms and brushes, consisting of twigs or other vegetable
		materials bound together, with or without handles	7	5	5
		- Tooth brushes, shaving brushes, hair brushes, nail brushes,
		eyelash brushes and other toilet brushes for use on the
		person, including such brushes constituting parts of
		appliances:
	9603.21 00	- - Tooth brushes, including dental-plate brushes	7	5	5
	9603.29 00	- - Other	5	5	5
	9603.30 00	- Artists' brushes, writing brushes and similar brushes
		for the application of cosmetics	3	3	3
	9603.40 00	- Paint, distemper, varnish or similar brushes (other than
		brushes of subheading No. 9603.30); paint pads and rollers	5	5	5
	9603.50 00	- Other brushes constituting parts of machines, appliances
		or vehicles 3	1 ***	1	1
	9603.90	- Other:
	9603.90 10	- - - Prepared knots and tufts for broom or brush making	3	3	3
	9603.90 90	- - - Other	5	5	5
96.04	9604.00 00	Hand sieves and hand riddles.	3	3	3
96.05	9605.00 00	Travel sets for personal toilet, sewing or shoe or clothes
		cleaning.	5	5	5
96.06		Buttons, press-fasteners, snap-fasteners and press-studs,
		button moulds and other parts of these articles; button
		blanks.
	9606.10 00	- Press-fasteners, snap-fasteners and press-studs and
		parts therefor	7	5	5
		- Buttons:
	9606.21 00	- - Of plastics, not covered with textile material	5	5	5
	9606.22 00	- - Of base metal, not covered with textile material	5	5	5
	9606.29 00	- - Other	5	5	5
	9606.30 00	- Button moulds and other parts of buttons; button blanks	5	5	5
96.07		Slide fasteners and parts thereof.
		- Slide fasteners:
	9607.11 00	- - Fitted with chain scoops of base metal	5	5	5
	9607.19 00	- - Other	5	5	5
	9607.20 00	- Parts	1 ***	1	1
96.08		Ball point pens; felt tipped and other porous-tipped pens
		and markers; fountain pens, stylograph pens and other
		pens; duplicating stylos; propelling or sliding pencils;
		pen-holders, pencil-holders and similar holders; parts
		(including caps and clips) of the foregoing articles, other
		than those of heading No. 96.09.
	9608.10 00	- Ball point pens	7	5	5
	9608.20 00	- Felt tipped and other porous-tipped pens and markers	7	5	5
		- Fountain pens, stylograph pens and other pens:
	9608.31 00	- - Indian ink drawing pens	5	5	5
	9608.39 00	- - Other	5	5	5
	9608.40 00	- Propelling or sliding pencils	3	3	3
	9608.50 00	- Sets of articles from two or more of the foregoing
		subheadings	5	5	5
	9608.60 00	- Refills for ball point pens, comprising the ball point and
		ink- reservoir	5	5	5
		- Other:
	9608.91 00	- - Pen nibs and nib points	1 ***	1	1
	9608.99 00	- - Other	1 ***	1	1
96.09		Pencils (other than pencils of heading No. 96.08),
		crayons, pencil leads, pastels, drawing charcoals,
		writing or drawing chalks and tailors' chalks.
	9609.10 00	- Pencils and crayons, with leads encased in a rigid sheath	7	5	5
	9609.20 00	- Pencil leads, black or coloured	3	3	3
	9609.90 00	- Other	5	5	5
96.10	9610.00 00	Slates and boards, with writing or drawing surfaces,
		whether or not framed.	5	5	5
96.11	9611.00 00	Date, sealing or numbering stamps, and the like
		(including devices for printing or embossing labels),
		designed for operating in the hand; hand-operated
		composing sticks, and hand printing sets incorporating
		such composing sticks.	5	5	5
96.12		Typewriter or similar ribbons, inked or otherwise
		prepared for giving impressions, whether or not on
		spools or in cartridges; ink-pads, whether or not inked,
		with or without boxes.
	9612.10 00	- Ribbons	5	5	5
	9612.20 00	- Ink- pads	7	5	5
96.13		Cigarette lighters and other lighters, whether or not
		mechanical or electrical, and parts thereof other than
		flints and wicks.
	9613.10 00	- Pocket lighters, gas fuelled, non-refillable	7	5	5
	9613.20 00	- Pocket lighters, gas fuelled, refillable	7	5	5
	9613.30 00	- Table lighters	7	5	5
	9613.80	- Other lighters:
	9613.80 10	- - - Piezo-electric lighters for stoves and ranges	3	3	3
	9613.80 90	- - - Other	7	5	5
	9613.90 00	- Parts	5	5	5
96.14		Smoking pipes (including pipe bowls) and cigar or
		cigarette holders, and parts thereof.
	9614.20	- Pipes and pipe bowls:
	9614.20 10	- - - Roughly shape blocks of wood or root, for the
		manufacture of pipes	5	5	5
	9614.20 90	- - - Other	5	5	5
	9614.90 00	- Other	5	5	5
96.15		Combs, hair-slides and the like; hairpins, curling pins,
		curling grips, hair-curlers and the like, other than those
		of heading No. 85.16, and parts thereof.
		- Combs, hair-slides and the like:
	9615.11 00	- - Of hard rubber or plastics	10	7	5
	9615.19 00	- - Other	10	7	5
	9615.90	- Other:
	9615.90 10	- - - Parts 3	3	3	3
	9615.90 90	- - - Other	7	5	5
96.16		Scent sprays and similar toilet sprays, and mounts and
		heads therefor; powder-puffs and pads for the application
		of cosmetics or toilet preparations.
	9616.10	- Scent sprays and similar toilet sprays, and mounts and
		heads therefor:
	9616.10 10	- - - Spray heads and mounts	3	3	3
	9616.10 90	- - - Other	5	5	5
	9616.20 00	- Powder-puffs and pads for the application of cosmetics
		or toilet preparations	7	5	5
96.17	9617.00 00	Vacuum flasks and other vacuum vessels, complete with
		cases; parts thereof other than glass inners.	3	3	3
96.18	9618.00 00	Tailors' dummies and other lay figures; automata and other
		animated displays used for shop window dressing.	7	5	5

 

SECTION XXI

Works of Art, Collectors' Pieces and Antiques

CHAPTER 97

Works of Art, Collectors' Pieces and Antiques

Notes.

1. This Chapter does not cover:

(a) Unused postage or revenue stamps, postal stationery (stamped paper) or the like, of current or new issue in the country to which they are destined (Chapter 49);

(b) Theatrical scenery, studio back-cloths or the like, of painted canvas (heading No. 59.07) except if they may be classified in heading No. 97.06; or

(c) Pearls, natural or cultured, or precious or semi-precious stones (headings Nos. 71.01 to 71.03).

2. For the purposes of heading No. 97.02, the expression "original engravings, prints and lithographs" means impressions produced directly, in black and white or in colour, of one or of several plates wholly executed by hand by the artist, irrespective of the process or of the material employed by him, but not including any mechanical or photomechanical process.

3. Heading No. 97.03 does not apply to mass-produced reproductions or works of conventional craftsmanship of a commercial character, even if these articles are designed or created by artists.

4. (a) Subject to Notes 1 to 3 above, articles of this Chapter are to be classified in this Chapter and not in any other Chapter of the Nomenclature.

(b) Heading No. 97.06 does not apply to articles of the preceding headings of this Chapter.

5. Frames around paintings, drawings, pastels, collages or similar decorative plaques, engravings, prints or lithographs are to be classified with those articles, provided they are of a kind and of a value normal to those articles. Frames which are not of a kind or of a value normal to the articles referred to in this Note are to be classified separately. SEHaTC

HDG.	H.S.	DESCRIPTION	RATE OF DUTY (%)
NO.	CODE		2002	2003	2004
97.01		Paintings, drawings and pastels, executed entirely by
		hand, other than drawings of heading No. 49.06 and
		other than hand-painted or hand-decorated manufactured
		articles; collages and similar decorative plaques.
	9701.10 00	- Paintings, drawings and pastels	5	5	5
	9701.90 00	- Other	5	5	5
97.02	9702.00 00	Original engravings, prints and lithographs.	5	5	5
97.03	9703.00 00	Original sculptures and statuary, in any material.	5	5	5
97.04	9704.00	Postage or revenue stamps, stamp-postmarks, first-day
		covers, postal stationery (stamped paper), and the like,
		used, or if unused not of current or new issue in the
		country to which they are destined.	5	5	5
97.05	9705.00 00	Collections and collectors' pieces of zoological,
		botanical, mineralogical, anatomical, historical,
		archaeological, palaeontological, ethnographic or
		numismatic interest.	7	5	5
97.06	9706.00 00	Antiques of an age exceeding one hundred years.	7	5	5

 

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 Secretary 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 Secretary 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., fishes, 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 transshipment without having been advanced in condition;

b. Equipment for use in the salvage of vessels or aircrafts, 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;

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 aircrafts, 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, instruments related to one's profession and analogous personal, or household effects, excluding vehicles, watercrafts, aircrafts, and animals purchased in foreign countries by residents of the Philippines which were necessary, appropriate and normally used for their comfort and convenience during their stay abroad, accompanying them on their return, or arriving within a reasonable time which, barring unforeseen and fortuitous events, in no case shall exceed sixty (60) days after the owner's 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 Ten Thousand Pesos (P10,000.00): Provided further, That the returning resident has not previously availed of the privilege under this section within three hundred sixty-five (365) days prior to his arrival: Provided, finally, That a fifty per cent (50%) ad valorem duty across the board shall be levied and collected on the personal and household effects (except luxury items) in excess of Ten Thousand Pesos (P10,000.00). For purposes of this section, the phrase "returning residents" shall refer to nationals who have stayed in a foreign country for a period of at least six (6) months.

f-1 In addition to the privilege granted under the immediately preceding paragraph, returning overseas contract workers shall have the privilege to bring in, duty and tax free, used home appliances, limited to one of every kind once in a given calendar year accompanying them on their return, or arriving within a reasonable time which, barring unforeseen and fortuitous events, in no case shall exceed sixty (60) days after the owner's return upon presentation of their original passport at the Port of Entry: Provided, That any excess of Ten Thousand Pesos (P10,000.00) for personal and household effects and/or of the number of duty and tax-free appliances as provided for under this section, shall be subject to the corresponding duties and taxes provided under this Code. For purposes of this section, the following words/phrases shall be understood to mean: (a) Overseas Contract Workers — Holders of valid passports duly issued by the Department of Foreign Affairs and certified by the Department of Labor and Employment/Philippine Overseas Employment Agency for overseas employment purposes. It covers all nationals working in a foreign country under employment contracts, including Middle East Contract Workers, entertainers, domestic helpers, regardless of their employment status in the foreign country. (b) Calendar Year — shall cover the period from January 1 to December 31.

g. Wearing apparel, articles of personal adornment, toilet articles, portable tools and instruments, theatrical costumes and similar effects accompanying travelers, or tourists, or arriving within a reasonable time before or after their arrival in the Philippines, which are necessary and appropriate for the wear and 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 conditioned for the exportation thereof or payment of the corresponding duties, taxes and other charges within three (3) months from the date of acceptance of the import entry: 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 three (3) months from the expiration of the original period;

g-1 Personal and household effects and vehicles belonging to foreign consultants and experts hired by, and/or rendering service to, the government, and their staff or personnel and families, accompanying them or arriving within a reasonable time before or after their arrival in the Philippines, in quantities and of the kind necessary and suitable to the profession, rank or position of the person importing them, for their own use and not for barter, sale or hire provided 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 the articles classified under this subsection; conditioned for the exportation thereof or payment of the corresponding duties, taxes and other charges 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 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, aircrafts, machineries and other similar articles for use in manufacture, shall not be classified hereunder;

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;

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 attaches 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 Secretary of Finance in each instance which will be issued only upon request of the Department 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 Department of Social Services and Development or the Department of Education, Culture and Sports, 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 aircrafts 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;

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 remain, 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 Secretary of Finance: Provided, however, That importation of sample medicine shall be previously authorized by the Secretary 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 of ten thousand pesos (P10,000) for entry under the provision of this subsection, and the excess of the consignment may be entered in bond, or for consumption, as the importer may elect;

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 Department of Education, Culture and Sports 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 Department of Education, Culture and Sports.

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 and 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 scheduled 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 Secretary 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;

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, seaworthiness or airworthiness 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 reimported upon proof satisfactory to the Collector of Customs that such articles 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 percent 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 from year to 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 notwithstanding any officer or employee of the Department of Foreign Affairs, including any attaché, civil or military, or member of his staff assigned to a Philippine diplomatic mission abroad by his Department 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.

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 Secretary 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 Secretary 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:

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 one hundred (100) per cent of duties paid on the imported materials used;

3. There is no determination by the National Economic and Development Authority of the requirement for certification on non-availability of locally-produced or manufactured competitive substitutes for the imported materials used at the time of importation;

4. The exportation shall be made within one (1) year after the importation of materials used and claim of refund or tax credit shall be filed within six (6) months from the 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.

For every application of a drawback, there shall be paid to and collected by the Bureau of Customs as filing, processing and supervision fees the sum of Five Hundred Pesos (P500.00) which amount may be increased or decreased when the need arises by the Secretary of Finance upon the recommendation of the Commissioner of Customs.

d. Payment of Partial Drawbacks. — The Secretary 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 Number 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. cCTAIE

TITLE II

Administrative Provisions

PART 1

Bases of Assessment of Duty

"SECTION 201. Basis of Dutiable Value. —

(A) Method One. — Transaction Value. — The dutiable value of an imported article subject to an ad valorem rate of duty shall be the transaction value, which shall be the price actually paid or payable for the goods when sold for export to the Philippines, adjusted by adding:

(1) The following to the extent that they are incurred by the buyer but are not included in the price actually paid or payable for the imported goods:

(a) Commissions and brokerage fees (except buying commissions);

(b) Cost of containers;

(c) The cost of packing, whether for labour or materials;

(d) The value, apportioned as appropriate, of the following goods and services: materials, components, parts and similar items incorporated in the imported goods; tools; dies; moulds and similar items used in the production of imported goods; materials consumed in the production of the imported goods; and engineering, development, artwork, design work and plans and sketches undertaken elsewhere than in the Philippines and necessary for the production of imported goods, where such goods and services are supplied directly or indirectly by the buyer free of charge or at a reduced cost for use in connection with the production and sale for export of the imported goods;

(e) The amount of royalties and license fees related to the goods being valued that the buyer must pay, either directly or indirectly, as a condition of sale of the goods to the buyer;

(2) The value of any part of the proceeds of any subsequent resale, disposal or use of the imported goods that accrues directly or indirectly to the seller;

(3) The cost of transport of the imported goods from the port of exportation to the port of entry in the Philippines;

(4) Loading, unloading and handling charges associated with the transport of the imported goods from the country of exportation to the port of entry in the Philippines; and

(5) The cost of insurance.

All additions to the price actually paid or payable shall be made only on the basis of objective and quantifiable data.

No additions shall be made to the price actually paid or payable in determining the customs value except as provided in this Section: Provided, That Method One shall not be used in determining the dutiable value of imported goods if:

(a) There are restrictions as to the disposition or use of the goods by the buyer other than restrictions which:

(i) Are imposed or required by law or by Philippine authorities;

(ii) Limit the geographical area in which the goods may be resold; or

(iii) Do not substantially affect the value of the goods.

(b) The sale or price is subject to some condition or consideration for which a value cannot be determined with respect to the goods being valued;

(c) Part of the proceeds of any subsequent resale, disposal or use of the goods by the buyer will accrue directly or indirectly to the seller, unless an appropriate adjustment can be made in accordance with the provisions hereof; or

(d) The buyer and the seller are related to one another, and such relationship influenced the price of the goods. Such persons shall be deemed related if:

(i) They are officers or directors of one another's businesses;

(ii) They are legally recognized partners in business;

(iii) There exists an employer-employee relationship between them;

(iv) Any person directly or indirectly owns, controls or holds five percent (5%) or more of the outstanding voting stock or shares of both seller and buyer;

(v) One of them directly or indirectly controls the other;

(vi) Both of them are directly or indirectly controlled by a third person;

(vii) Together they directly or indirectly control a third person; or

(viii) They are members of the same family, including those related by affinity or consanguinity up to the fourth civil degree.

Persons who are associated in business with one another in that one is the sole agent, sole distributor or sole concessionaire, however described, of the other shall be deemed to be related for the purposes of this Act if they fall within any of the eight (8) cases above.

(B) Method Two. — Transaction Value of Identical Goods. — Where the dutiable value cannot be determined under method one, the dutiable value shall be the transaction value of identical goods sold for export to the Philippines and exported at or about the same time as the goods being valued. "Identical goods" shall mean goods which are the same in all respects, including physical characteristics, quality and reputation. Minor differences in appearances shall not preclude goods otherwise conforming to the definition from being regarded as identical.

(C) Method Three. — Transaction Value of Similar Goods. — Where the dutiable value cannot be determined under the preceding method, the dutiable value shall be the transaction value of similar goods sold for export to the Philippines and exported at or about the same time as the goods being valued. "Similar goods" shall mean goods which, although not alike in all respects, have like characteristics and like component materials which enable them to perform the same functions and to be commercially interchangeable. The quality of the goods, their reputation and the existence of a trademark shall be among the factors to be considered in determining whether goods are similar.

If the dutiable value still cannot be determined through the successive application of the two immediately preceding methods, the dutiable value shall be determined under method four or, when the dutiable value still cannot be determined under that method, under method five, except that, at the request of the importer, the order of application of methods four and five shall be reversed: Provided, however, That if the Commissioner of Customs deems that he will experience real difficulties in determining the dutiable value using method five, the Commissioner of Customs may refuse such a request in which event the dutiable value shall be determined under method four, if it can be so determined.

(D) Method Four. — Deductive Value. — The dutiable value of the imported goods under this method shall be the deductive value which shall be based on the unit price at which the imported goods or identical or similar imported goods are sold in the Philippines, in the same condition as when imported, in the greatest aggregate quantity, at or about the time of the importation of the goods being valued, to persons not related to the persons from whom they buy such goods, subject to deductions for the following:

(1) Either the commissions usually paid or agreed to be paid or the additions usually made for profit and general expenses in connection with sales in such country of imported goods of the same class or kind;

(2) The usual costs of transport and insurance and associated costs incurred within the Philippines; and

(3) Where appropriate, the costs and charges referred to in subsection (A) (3), (4) and (5); and

(4) The customs duties and other national taxes payable in the Philippines by reason of the importation or sale of the goods.

If neither the imported goods nor identical nor similar imported goods are sold at or about the time of importation of the goods being valued in the Philippines in the conditions as imported, the customs value shall, subject to the conditions set forth in the preceding paragraph hereof, be based on the unit price at which the imported goods or identical or similar imported goods sold in the Philippines in the condition as imported at the earliest date after the importation of the goods being valued but before the expiration of ninety (90) days after such importation.

If neither the imported goods nor identical nor similar imported goods are sold in the Philippines in the condition as imported, then, if the importer so requests, the dutiable value shall be based on the unit price at which the imported goods, after further processing, are sold in the greatest aggregate quantity to persons in the Philippines who are not related to the persons from whom they buy such goods, subject to allowance for the value added by such processing and deductions provided under Subsections (D)(1), (2), (3) and (4) hereof.

(E) Method Five. — Computed Value. — The dutiable value under this method shall be the computed value which shall be the sum of:

(1) The cost or the value of materials and fabrication or other processing employed in producing the imported goods;

(2) The amount for profit and general expenses equal to that usually reflected in the sale of goods of the same class or kind as the goods being valued which are made by producers in the country of exportation for export to the Philippines;

(3) The freight, insurance fees and other transportation expenses for the importation of the goods;

(4) Any assist, if its value is not included under paragraph (1) hereof; and

(5) The cost of containers and packing, if their values are not included under paragraph (1) hereof.

The Bureau of Customs shall not require or compel any person not residing in the Philippines to produce for examination, or to allow access to, any account or other record for the purpose of determining a computed value. However, information supplied by the producer of the goods for the purposes of determining the customs value may be verified in another country with the agreement of the producer and provided they will give sufficient advance notice to the government of the country in question and the latter does not object to the investigation.

(F) Method Six. — Fallback Value. — If the dutiable value cannot be determined under the preceding methods described above, it shall be determined by using other reasonable means and on the basis of data available in the Philippines.

If the importer so requests, the importer shall be informed in writing of the dutiable value determined under Method Six and the method used to determine such value.

No dutiable value shall be determined under Method Six on the basis of:

(1) The selling price in the Philippines of goods produced in the Philippines;

(2) A system that provides for the acceptance for customs purposes of the higher of two alternative values;

(3) The price of goods in the domestic market of the country of exportation;

(4) The cost of production, other than computed values, that have been determined for identical or similar goods in accordance with Method Five hereof;

(5) The price of goods for export to a country other than the Philippines;

(6) Minimum customs values; or

(7) Arbitrary or fictitious values.

If in the course of determining the dutiable value of imported goods, it becomes necessary to delay the final determination of such dutiable value, the importer shall nevertheless be able to secure the release of the imported goods upon the filing of a sufficient guarantee in the form of a surety bond, a deposit, cash or some other appropriate instrument in an amount equivalent to the imposable duties and taxes on the imported goods in question conditioned upon the payment of customs duties and taxes for which the imported goods may be liable: Provided, however, That goods, the importation of which is prohibited by law shall not be released under any circumstance whatsoever.

Nothing in this Section shall be construed as restricting or calling into question the right of the Collector of Customs to satisfy himself as to the truth or accuracy of any statement, document or declaration presented for customs valuation purposes. When a declaration has been presented and where the customs administration has reason to doubt the truth or accuracy of the particulars or of documents produced in support of this declaration, the customs administration may ask the importer to provide further explanation, including documents or other evidence, that the declared value represents the total amount actually paid or payable for the imported goods, adjusted in accordance with the provisions of Subsection (A) hereof. aSIAHC

If, after receiving further information, or in the absence of a response, the customs administration still has reasonable doubts about the truth or accuracy of the declared value, it may, without prejudice to an importer's right to appeal pursuant to Article 11 of the World Trade Organization Agreement on customs valuation, be deemed that the customs value of the imported goods cannot be determined under Method One. Before taking a final decision, the Collector of Customs shall communicate to the importer, in writing if requested, his grounds for doubting the truth or accuracy of the particulars or documents produced and give the importer a reasonable opportunity to respond. When a final decision is made, the customs administration shall communicate to the importer in writing its decision and the grounds therefor." (As amended by Republic Act No. 9135 dated 27 April 2001)

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 public in usual retail quantities:

Provided, That when articles are packed in single container, the weight of 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.

SECTION 203. 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 204. Effective Date of Rates of 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 article abandoned or forfeited 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 205. 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.

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. Anti-Dumping Duty. —

"(a) Whenever any product, commodity or article of commerce imported into the Philippines at an export price less than its normal value in the ordinary course of trade for the like product, commodity or article destined for consumption in the exporting country is causing or is threatening to cause material injury to a domestic industry, or materially retarding the establishment of a domestic industry producing the like product, the Secretary of Trade and Industry, in the case of non-agricultural product, commodity or article, or the Secretary of Agriculture, in the case of agricultural product, commodity or article (both of whom are hereinafter referred to as the Secretary, as the case may be), after formal investigation and affirmative finding of the Tariff Commission (hereinafter referred to as the Commission), shall cause the imposition of an anti- dumping duty equal to the margin of dumping on such product, commodity or article and on like product, commodity or article thereafter imported to the Philippines under similar circumstances, in addition to ordinary duties, taxes and charges imposed by law on the imported product, commodity or article. However, the anti-dumping duty may be less than the margin if such lesser duty will be adequate to remove the injury to the domestic industry. Even when all the requirements for the imposition have been fulfilled, the decision on whether or not to impose a definitive anti-dumping duty remains the prerogative of the Commission. It may consider, among others, the effect of imposing an anti-dumping duty on the welfare of consumers and/or the general public, and other related local industries.

"In the case where products are not imported directly from the country of origin but are exported to the Philippines from an intermediate country, the price at which the products are sold from the country of export in the Philippines shall normally be compared with the comparable price in the country of export. However, comparison may be made with the price in the country of origin, if for example, the products are merely transshipped through the country of export, or such products are not produced in the country of export, or there is no comparable price for them in the country of export.

"(b) Initiation of Action. — An anti-dumping investigation may be initiated upon receipt of a written application from any person whether natural or juridical, representing a domestic industry, which shall include evidence of: a) dumping, b) injury, and c) causal link between the dumped imports and the alleged injury. Simple assertion, unsubstantiated by relevant evidence, cannot be considered sufficient to meet the requirements of this paragraph. The application shall contain such information as is reasonably available to the applicant on the following: 1) the identity of the applicant and a description of the volume and the value of the domestic production of the like product of the applicant; 2) a complete description of the alleged dumped product, the name of the country of origin or export under consideration, the identity of each known exporter or foreign producer, and a list of known persons importing the product under consideration; 3) information on the normal value of the product under consideration in the country of origin or export; and 4) information on the evolution of the volume of the alleged dumped imports, the effect of these imports on the price of the like product in the domestic market, and the consequent impact of the imports on the domestic industry.

"Philippine Trade, Agriculture or Finance Attachés and other Consular Officials or Attachés in the concerned exporting member countries are mandated to furnish the applicant pertinent information or documents to support his complaint within a period not exceeding thirty (30) days from receipt of a request.

"The application shall be filed with the Secretary of Trade and Industry in the case of non-agricultural product, commodity or article, or with the Secretary of Agriculture in the case of agricultural product, commodity or article. The Secretary shall require the petitioner to post a surety bond in such reasonable amount as to answer for any and all damages which the importer may sustain by reason of the filing of a frivolous petition. He shall immediately release the surety bond upon making an affirmative preliminary determination.

"The application shall be considered to have been made "by or on behalf of the domestic industry" if it is supported by those domestic producers whose collective output constitutes more than fifty percent (50%) of the total production of the like product produced by that portion of the domestic industry expressing either support for or opposition to the application. In cases involving an exceptionally large number of producers, the degree of support and opposition may be determined by using a statistically valid sampling technique or by consulting their representative organizations. However, no investigation shall be initiated when domestic producers expressly supporting the application account for less than twenty-five percent (25%) of total production of the like product produced by the domestic industry. IESDCH

"In exceptional circumstances, the Philippines may be divided into two or more competitive markets and the producers within each market may be regarded as a separate industry if (a) the producers within such market have the dominant market share; and (b) the demand in that market is not substantially supplied by other producers elsewhere in the Philippines.

"If, in special circumstances, the Secretary decides to initiate an investigation without having received a written application by or on behalf of a domestic industry for the initiation of such investigation, he shall proceed only if he has sufficient evidence of dumping, injury and a causal link, to justify the initiation of an investigation.

"Within five (5) working days from receipt of a properly documented application, the Secretary shall examine the accuracy and adequacy of the petition to determine whether there is sufficient evidence to justify the initiation of investigation. If there is no sufficient evidence to justify initiation, the Secretary shall dismiss the petition and properly notify the Secretary of Finance, the Commissioner of Customs, and other parties concerned regarding such dismissal. The Secretary shall extend legal, technical, and other assistance to the concerned domestic producers and their organizations at all stages of the anti-dumping action.

"(c) Notice to the Secretary of Finance. — Upon receipt of the application, the Secretary shall, without delay, notify the Secretary of Finance and furnish him with a complete copy of the application, or information in case the initiation is made on his own motion including its annexes, if any. The Secretary of Finance shall immediately inform the Commissioner of Customs regarding the filing and pendency of the application or information and instruct him to gather and to furnish the Secretary within five (5) days from receipt of the instructions of the Secretary of Finance copies of all import entries and relevant documents covering such allegedly dumped product, commodity or article which entered the Philippines during the last twelve (12) months preceding the date of application. The Commissioner of Customs shall also make such similar additional reports on the number, volume, and value of the importation of the allegedly dumped product, commodity or article to the Secretary every ten (10) days thereafter.

"(d) Notice to Exporting Member- Country. — Upon receipt of a properly documented application and before proceeding to initiate an investigation, the Secretary shall notify the government of the exporting country about the impending anti-dumping investigation. However, the Secretary shall refrain from publicizing the application for the initiation of the investigation before a decision has been made to initiate an investigation.

"(e) Notice to Concerned Parties and Submission of Evidences. — Within two (2) days from initiation of the investigation and after having notified the exporting country, the Secretary shall identify all interested parties, i.e., protestee-importer, exporter and/or foreign producer, notify and require them to submit within thirty (30) days from receipt of such notice evidences and information or reply to the questionnaire to dispute the allegations contained in the application. At this point, the respondent is given the opportunity to present evidences to prove that he is not involved in dumping. He shall furnish them with a copy of the application and its annexes subject to the requirement to protect confidential information. The notice shall be deemed to have been received five (5) days from the date on which it was sent to the respondent or transmitted to the appropriate diplomatic representative of the exporting member, or an official representative of the exporting territory. If the respondent fails to submit his answer, he shall be declared in default, in which case, the Secretary shall make such preliminary determination of the case on the basis of the information available, among others, the facts alleged in the petition and the supporting information and documents supplied by the petitioner.

"(f) Preliminary Determination. — Not later than thirty (30) working days from receipt of the answer of the respondent importer, exporter, foreign producer, exporting member-country, and other interested parties, the Secretary shall, on the basis of the application of the aggrieved party and the answer of the respondent/s and their respective supporting documents or information, make a preliminary determination of the application for the imposition of an anti-dumping duty.

"In the preliminary determination, the Secretary shall essentially determine the following:

"(1) Price difference between the export price and the normal value of the article in question in the country of export or origin;

"(2) The presence and extent of material injury or threat of injury to the domestic industry producing like product or the material retardation of the establishment of a domestic industry; and

"(3) The causal relationship between the allegedly dumped product, commodity or article and the material injury or threat of material injury to the affected domestic industry or material retardation of the establishment of the domestic industry.

"The preliminary finding of the Secretary, together with the records of the case shall, within three (3) days, be transmitted by the Secretary to the Commission for its immediate formal investigation. In case his preliminary finding is affirmative, the burden of proof is shifted to the respondent to rebut the preliminary finding. The Secretary shall immediately issue, through the Secretary of Finance, written instructions to the Commissioner of Customs to impose within three (3) days from receipt of instructions a cash bond equal to the provisionally estimated anti-dumping duty but not greater than the provisionally estimated margin of dumping in addition to any other duties, taxes and charges imposed by law on like articles. The cash bond shall be deposited with the government depository bank and shall be held in trust for the respondent. Moreover, the posting of the cash bond shall only be required no sooner than sixty (60) days from the date of initiation of the investigation. The date of initiation of the investigation is deemed to be the date the Secretary publishes such notice in two (2) newspapers of general circulation. The Secretary shall cause such publication immediately after a decision to initiate the investigation has been made. The provisional anti-dumping duty may only be imposed for a four (4)-month period which may be extended to six (6) months upon request by the exporter/s representing a significant percentage of the trade involved. However, a provisional anti-dumping duty lower than the provisionally estimated margin of dumping can be imposed for a period of six (6) to nine (9) months, if it is deemed sufficient to remove or prevent the material injury.

"(g) Termination of Investigation. — The Secretary or the Commission as the case may be, shall motu proprio terminate the investigation at any stage of the proceedings if the provisionally estimated margin of dumping is less than two percent (2%) of export price or the volume of dumped imports or injury is negligible. The volume of dumped imports from a particular country shall normally be regarded as negligible if it accounts for less than three percent (3%) of the imports of the like article in the Philippines unless countries which individually account for less than three percent (3%) of the imports of the like article in the Philippines collectively account for more than seven percent (7%) of the total imports of that article.

"(h) Investigation of the Commission. — Within three (3) working days upon its receipt of the records of the case from the Secretary, the Commission shall start the formal investigation and shall accordingly notify in writing all parties on record and, in addition, give public notice of the exact initial date, time and place of the formal investigation through the publication of such particulars and a concise summary of the petition in two (2) newspapers of general circulation.

"In the formal investigation, the Commission shall essentially determine the following:

"(1) If the article in question is being imported into, or sold in the Philippines at a price less than its normal value; and the difference, if any, between the export price and the normal value of the article.

"(2) The presence and extent of material injury or the threat thereof to the domestic industry, or the material retardation of the establishment of a domestic industry;

"(3) The existence of a casual relationship between the allegedly dumped product, commodity or article and the material injury or threat of material injury to the affected domestic industry, or material retardation of the establishment of a domestic industry;

"(4) The anti-dumping duty to be imposed; and

"(5) The duration of the imposition of the anti-dumping duty.

"The Commission is hereby authorized to require any interested party to allow its access to or otherwise provide necessary information to enable the Commission to expedite the investigation.

"The formal investigation shall be conducted in a summary manner. No dilatory tactics or unnecessary or unjustified delays shall be allowed and the technical rules of evidence used in regular court proceedings shall not be applied.

"In case any and all of the parties on record fail to submit their answers to questionnaires/position papers within the prescribed period, the Commission shall base its findings on the best available information.

"The Commission shall complete the formal investigation and submit a report of its findings, whether favorable or not, to the Secretary within one hundred twenty (120) days from receipt of the records of the case: Provided, however, That the Commission shall, before a final determination is made, inform all the interested parties in writing of the essential facts under consideration which from the basis for the decision to apply definitive measures. Such disclosure should take place in sufficient time for the parties to defend their interests. SEIDAC

"(i) Determination of Material Injury or Threat Thereof. —The presence and extent of material injury to the domestic industry, as a result of the dumped imports shall be determined on the basis of positive evidence and shall require an objective examination of, but shall not be limited to the following:

"(1) The rate of increase and amount of imports, either in absolute terms or relative to production or consumption in the domestic market;

"(2) The effect of the dumped imports on the price in the domestic market for like product, commodity or article, that is, whether there has been a significant price undercutting by the dumped imports as compared with the price of like product, commodity or article in the domestic market, or, whether the effect of such imports is otherwise to depress prices to a significant degree or prevent price increases, which otherwise would have occurred, to a significant degree; and

"(3) The effect of the dumped imports on the domestic producers or the resulting retardation of the establishment of a domestic industry manufacturing like product, commodity or article, including an evaluation of all relevant economic factors and indices having a bearing on the state of the domestic industry concerned, such as, but not limited to, actual or potential decline in output, sales, market share, profits, productivity, return on investments, or utilization of capacity; factors affecting domestic prices; the magnitude of dumping; actual and potential negative effects on cash flow, inventories, employment, wages, growth, and ability to raise capital or investments.

"The extent of injury of the dumped imports to the domestic industry shall be determined by the Secretary and the Commission upon examination of all relevant evidence. Any known factors other than the dumped imports which at the same time are injuring the domestic industry shall also be examined and the injuries caused by these factors must not be attributed to the dumped imports. The relevant evidence may include, but shall not be limited to, the following:

"(1) The volume and value of imports not sold at dumping prices;

"(2) Contraction in demand or changes in consumption pattern;

"(3) Trade restrictive practices and competition between foreign and domestic producers;

"(4) Developments in technology; and

"(5) Export performance and productivity of the domestic industry.

"A determination of threat of material injury shall be based on facts and not merely on allegation, conjecture or remote possibility. The change in circumstances which will create a situation in which the dumping will cause injury must be clearly foreseen and imminent. In making a determination regarding the existence of a threat of material injury, the following shall be considered, inter alia, collectively:

"(1) A significant rate of increase of the dumped imports in the domestic market indicating the likelihood of substantially increased importation;

"(2) Sufficient freely disposable, or an imminent, substantial increase in capacity of the exporter indicating the likelihood of substantially increased dumped exports to the domestic market, taking into account the availability of other export markets to absorb any additional exports;

"(3) Whether imports are entering at prices that will have a significant depressing or suppressing effect on domestic prices and will likely increase demand for further imports; and

"(4) Inventories of the product being investigated.

"(j) Voluntary Price Undertaking. — Anti-dumping investigation may be suspended or terminated without the imposition of provisional measures or anti-dumping duties upon receipt of the Commission of a satisfactory voluntary price undertaking executed by the exporter or foreign producer under oath and accepted by the affected industry that he will increase his price or will cease exporting to the Philippines at a dumped price, thereby eliminating the material injury to the domestic industry producing like product. Price increases under such undertakings shall not be higher than necessary to eliminate the margin of dumping.

"A price undertaking shall be accepted only after a preliminary affirmative determination of dumping and injury caused by such dumping has been made. No price undertaking shall take effect unless it is approved by the Secretary after a recommendation by the Commission.

"Even if the price undertaking is acceptable, the investigation shall nevertheless be continued and completed by the Commission if the exporter or foreign producer so desires or upon advice of the Secretary. The undertaking shall automatically lapse in case of a negative finding. In case of any affirmative finding, the undertaking shall continue, consistent with the provisions of Article VI of the GATT 1994.

"(k) Cumulation of Imports. — When imports of products, commodities or articles from more than one country are simultaneously the subject of an anti-dumping investigation, the Secretary or the Commission may cumulatively assess the effects of such imports only if the Secretary and the Commission are convinced that

"(1) The margin of dumping established in relation to the imports from each country is more than de minimis as defined in Subsection G;

"(2) The volume of such imports from each country is not negligible, also as defined in Subsection G; and

"(3) A cumulative assessment of the effects of such imports is warranted in the light of the conditions of competition between the imported products, commodities or articles, and the conditions of competition between the imported products and the like domestic products, commodities or articles.

"(l) Imposition of the Anti-Dumping Duty. — The Secretary shall, within ten (10) days from receipt of the affirmative final determination by the Commission, issue a Department Order imposing an anti-dumping duty on the imported product, commodity or article, unless he has earlier accepted a price undertaking from the exporter or foreign producer. He shall furnish the Secretary of Finance with the copy of the order and request the latter to direct the Commissioner of Customs to collect within three (3) days from receipt thereof the definitive anti-dumping duty.

"In case a cash bond has been filed, the same shall be applied to the anti-dumping duty assessed. If the cash bond is in excess of the anti-dumping duty assessed, the remainder shall be returned to the importer immediately including interest earned, if any: Provided, That no interest shall be payable by the government on the amount to be returned. If the assessed anti-dumping duty is higher than the cash bond filed, the difference shall not be collected.

"Upon determination of the anti-dumping duty, the Commissioner of Customs shall submit to the Secretary, through the Secretary of Finance, certified reports on the disposition of the cash bond and the amounts of the anti-dumping duties collected.

"In case of a negative finding by the Commission, the Secretary shall issue, after the lapse of the period for the petitioner to appeal to the Court of Tax Appeals, through the Secretary of Finance, an order for the Commissioner of Customs for the immediate release of the cash bond to the importer. In addition, all the parties concerned shall also be properly notified of the dismissal of the case.

"(m) Period Subject to Anti-Dumping Duty. — An anti-dumping duty may be levied retroactively from the date the cash bond has been imposed and onwards, where a final determination of injury is made, or in the absence of provisional measures, a threat of injury has led to actual injury. Where a determination of threat of injury or material retardation is made, anti-dumping duties may be imposed only from the date of determination thereof and any cash bond posted shall be released in an expeditious manner. However, an anti-dumping duty may be levied on products which were imported into the country not more than ninety (90) days prior to the date of application of the cash bond, when the authorities determine for the dumped product in question that:

"(1) There is a history of dumping which caused injury or that the importer was, or should have been, aware that the exporter practices dumping and that such dumping would cause injury; and

"(2) The injury is caused by massive dumped imports of a product in a relatively short time which in light of the timing and the volume of the dumped imports and other circumstances (such as rapid build-up of inventories of the imported product) is likely to seriously undermine the remedial effect of the definitive anti-dumping duty to be applied: Provided, That the importers concerned have been given an opportunity to comment.

"No duties shall be levied retroactively pursuant to herein subsection on products entered for consumption prior to the date of initiation of the investigation. acAESC

"(n) Computation of Anti-Dumping Duty. — If the normal value of an article cannot be determined, the provisions for choosing alternative normal value under Article VI of GATT 1994 shall apply.

"If possible, an individual margin of dumping shall be determined for each known exporter or producer of the article under investigation. In cases where the number of exporters, producers, importers or types of products involved is so large as to make such determination impracticable, the Secretary and the Commission may limit their examination either to a reasonable number of interested parties or products by using samples which are statistically valid on the basis of information available to them at the time of the selection, or to the largest percentage of volume of exports from the country in question which can reasonably be investigated.

"However, if a non-selected exporter or producer submits information, the investigation must extend to that exporter or producer unless this will prevent the timely completion of the investigation.

"New exporters or producers who have not exported to the Philippines during the period of investigation will be subject to an accelerated review. No anti- dumping duties shall be imposed during the review. Cash bonds may be requested to ensure that in case of affirmative findings, anti-dumping duties can be levied retroactively to the date of initiation of the review.

"(o) Duration and Review of the Anti-Dumping Duty. — As a general rule, the imposition of an anti-dumping duty shall remain in force only as long as and to the extent necessary to counteract dumping which is causing or threatening to cause material injury to the domestic industry or material retardation of the establishment of such industry.

"However, the need for the continued imposition of the anti-dumping duty may be reviewed by the Commission when warranted motu proprio, or upon the direction of the Secretary, taking into consideration the need to protect the existing domestic industry against dumping.

"Any interested party with substantial positive information may also petition the Secretary for a review of the continued imposition of the anti-dumping duty: Provided, That a reasonable period of time has elapsed since the imposition of the anti-dumping duty. Interested parties shall have the right to request the Secretary to examine: 1) whether the continued imposition of the anti-dumping duty is necessary to offset dumping; and 2) whether the injury would likely continue or recur if the anti-dumping duty were removed or modified, or both.

"If the Commission determines that the anti-dumping duty is no longer necessary or warranted, the Secretary shall, upon its recommendation, issue a department order immediately terminating the imposition of the anti-dumping duty. All parties concerned shall be notified accordingly of such termination, including the Secretary of Finance and the Commissioner of Customs.

"The duration of the definitive anti-dumping duty shall not exceed five (5) years from the date of its imposition (or from the date of the most recent review if that review has covered both dumping and injury) unless the Commission has determined in a review initiated before that date on their own initiative or upon a duly substantiated request made by or on behalf of the domestic industry within a reasonable time period prior to the termination date that the termination of the anti-dumping duty will likely lead to the continuation or recurrence of dumping and injury.

"The provisions of this Section regarding evidence and procedures shall apply to any review carried out under this Subsection and any such review should be carried out expeditiously and should be conducted not later than one hundred fifty (150) days from the date of initiation of such review.

"(p) Judicial Review. — Any interested party in an anti-dumping investigation who is adversely affected by a final ruling in connection with the imposition of an anti-dumping duty may file with the Court of Tax Appeals, a petition for the review of such ruling within thirty (30) days from his receipt of notice of the final ruling: Provided, however, That the filing of such petition for review shall not in any way stop, suspend, or otherwise hold the imposition or collection, as the case may be, of the anti- dumping duty on the imported product, commodity or article. The rules of procedure of the court on the petition for review filed with the Court of Tax Appeals shall be applied.

"(q) Public Notices. — The Secretary or the Commission shall inform in writing all interested parties on record and, in addition, give public notices by publishing in two (2) newspapers of general circulation when:

"(1) Initiating an investigation;

"(2) Concluding or suspending investigation;

"(3) Making any preliminary or final determination whether affirmative or negative;

"(4) Making a decision to accept or to terminate an undertaking; and

"(5) Terminating a definitive anti-dumping duty.

"(r) Report to be Submitted by the Bureau of Customs. — The Secretary shall regularly submit to the Commissioner of Customs a list of imported products susceptible to unfair trade practices. The Commissioner of Customs is hereby mandated to submit to the Secretary monthly reports covering importations of said products, including but not limited to the following:

"(1) Commercial invoice;

(2) Bill of lading;

(3) Import entries; and

(4) Pre-shipping reports.

"Failure to comply with the submission of such report as provided herein shall hold the concerned officials liable and shall be punished with a fine not exceeding the equivalent of six (6) months salary or suspension not exceeding one (1) year.

"(s) Definition of Terms. — For purposes of this Act, the following definitions shall apply:

"(1) Anti-dumping duty refers to a special duty imposed on the importation of a product, commodity or article of commerce into the Philippines at less than its normal value when destined for domestic consumption in the exporting country, which is the difference between the export price and the normal value of such product, commodity or article.

"(2) Export price refers to (1) the ex-factory price at the point of sale for export; or (2) the F.O.B. price at the point of shipment. In cases where (1) or (2) cannot be used, then the export price may be constructed based on such reasonable basis as the Secretary or the Commission may determine.

"(3) Normal value refers to a comparable price at the date of sale of the like product, commodity or article in the ordinary course of trade when destined for consumption in the country of export.

"(4) Domestic industry refers to the domestic producers as a whole of the like product or to those of them whose collective output of the product constitutes a major proportion of the total domestic production of that product, except when producers are related to the exporters or importers or are themselves importers of the allegedly dumped product, the term 'domestic industry' may be interpreted as referring to the rest of the producers.

"(5) Dumped import/product refers to any product, commodity or article of commerce introduced into the Philippines at an export price less than its normal value in the ordinary course of trade, for the like product, commodity or article destined for consumption in the exporting country, which is causing or is threatening to cause material injury to a domestic industry, or materially retarding the establishment of a domestic industry producing the like product.

"(6) Like product refers to a product which is identical or alike in all respects to the product under consideration, or in the absence of such a product, another product which, although not alike in all respects, has characteristics closely resembling those of the product under consideration.

"(7) Non-selected exporter or producer refers to an exporter or producer who has not been initially chosen as among the selected exporters or producers of the product under investigation.

"(t) Administrative Support. — Upon the effectivity of this Act, the Departments of Trade and Industry, Agriculture and the Tariff Commission, shall ensure the efficient and effective implementation of this Act by creating a special unit within their agencies that will undertake the functions relative to the disposition of anti-dumping cases. All anti-dumping duties collected shall be earmarked for the strengthening of the capabilities of these agencies to undertake their responsibilities under this Act." (As amended by Republic Act No. 8752 dated 12 August 1999)

"SECTION 302. Countervailing Duty. —

"Whenever any product, commodity or article of commerce is granted directly or indirectly by the government in the country or origin or exportation, any kind or form of specific subsidy upon the production, manufacture or exportation of such product, commodity or article, and the importation of such subsidized product, commodity or article has caused or threatens to cause material injury to a domestic industry or has materially retarded the growth or prevents the establishment of a domestic industry as determined by the Tariff Commission (hereinafter referred to as the 'Commission'), the Secretary of Trade and Industry, in the case of nonagricultural product, commodity or article, or the Secretary of Agriculture, in the case of agricultural product, commodity or article (both of whom are hereinafter simply referred to as 'the Secretary,' as the case may be) shall issue a department order imposing a countervailing duty equal to the ascertained amount of the subsidy. The same levy shall be imposed on the like product, commodity or article thereafter imported to the Philippines under similar circumstances. The countervailing duty shall be in addition to any ordinary duties, taxes and charges imposed by law on such imported product, commodity or article.

"(A) Initiation of Action. — A countervailing action may be initiated by the following:

"(1) Any person, whether natural or juridical, who has an interest to protect, by filing a verified petition for the imposition of a countervailing duty by or on behalf of the domestic industry;

"(2) The Secretary of Trade and Industry or the Secretary of Agriculture, as the case may be, in special circumstances where there is sufficient evidence of an existence of a subsidy, injury and causal link.

"(B) Requirements. — A petition shall be filed with the Secretary and shall be accompanied by documents, if any, which are reasonably available to the petitioner and which contain information supporting the facts that are essential to establish the presence of the elements for the imposition of a countervailing duty, and shall further state, among others:

"(1) The domestic industry to which the petitioner belongs and the particular domestic product, commodity or article or class of domestic product, commodity or article being prejudiced;

"(2) The number of persons employed, the total capital invested, the production and sales volume, and the aggregate production capacity of the domestic industry that has been materially injured or is threatened to be materially injured or whose growth or establishment has been materially retarded or prevented;

"(3) The name and address of the known importer, exporter, or foreign producer, the country of origin or export, the estimated aggregate or cumulative quantity, the port and the date of arrival, the import entry declaration of the imported product, commodity or article, as well as the nature, the extent and the estimated amount of the subsidy thereon; and

"(4) Such other particulars, facts or allegations as are necessary to justify the imposition of countervailing duty on the imported product, commodity or article.

"A petition for the imposition of a countervailing duty shall be considered to have been made 'by or on behalf of the domestic industry' if it is supported by those domestic producers whose collective output constitutes more than fifty percent (50%) of the total production of the like product produced by that portion of the domestic industry expressing either support for or opposition to the application. However, an investigation shall be initiated only when domestic producers supporting the application account for at least twenty-five percent (25%) of the total production of the like product produced by the domestic industry. In cases involving an exceptionally large number of producers, degree of support or opposition may be determined by using statistically valid sampling techniques or by consulting their representative organizations.

"Within ten (10) days from his receipt of the petition or information, the Secretary shall review the accuracy and adequacy of the information or evidence provided in the petition to determine whether there is sufficient basis to justify the initiation of an investigation. If there is no sufficient basis to justify the initiation of an investigation, the Secretary shall dismiss the petition and shall properly notify the Secretary of Finance, the Commissioner of Customs and other parties concerned regarding such dismissal. The Secretary shall extend legal, technical and other assistance to the concerned domestic producers and their organizations at all stages of the countervailing action.

"(C) Notice to the Secretary of Finance. — Upon his receipt of the petition, the Secretary shall, without delay, furnish the Secretary of Finance with a summary of the essential facts of the petition, and request the latter to immediately inform the Commissioner of Customs regarding such petition and to instruct him to gather and secure all import entries covering such allegedly subsidized product, commodity or article without liquidation. The Commissioner of Customs shall submit to the Secretary a complete report on the number, volume, and value of the importation of the allegedly subsidized product, commodity or article within ten (10) days from his receipt of the instruction from the Secretary of Finance, and to make similar additional reports every ten (10) days thereafter.

"(D) Notice to and Answer of Interested Parties. — Within five (5) days from finding of the basis to initiate an investigation, the Secretary shall notify all interested parties, and shall furnish them with a copy of the petition and its annexes, if any. The interested parties shall, not later than thirty (30) days from their receipt of the notice, submit their answer, including such relevant evidence or information as is reasonably available to them to controvert the allegations of the petition. If they fail to submit their answer, the Secretary shall make such preliminary determination of the case on the basis of the facts and/or information available.

"The Secretary shall avoid, unless a decision has been made to initiate an investigation, any publicizing of the petition. However, after receipt of a properly documented petition and before proceeding to initiate an investigation, he shall notify the government of the exporting country about the impending investigation.

"(E) Preliminary Determination. — Within twenty (20) days from his receipt of the answer of the interested parties, the Secretary shall, on the basis of the petition of the aggrieved party and the answer of such interested parties and their respective supporting documents or information, make a preliminary determination on whether or not a prima facie case exists for the imposition of a provisional countervailing duty in the form of a cash bond equal to the provisionally estimated amount of subsidy. Upon finding of a prima facie case, the Secretary shall immediately issue, through the Secretary of Finance, a written instruction to the Commissioner of Customs to collect the cash bond, in addition to the corresponding ordinary duties, taxes and other charges imposed by law on such product, commodity or article. The posting of a cash bond shall be required not earlier than sixty (60) days from the date of initiation of the investigation. The cash bond shall be deposited with a government depository bank and shall be held in trust for the respondent importer. The application of the cash bond shall not exceed four (4) months.

"The Secretary shall immediately transmit his preliminary findings together with the records of the case to the Commission for its formal investigation.

"(F) Termination of Investigation by the Secretary or the Commission. — The Secretary or the Commission, as the case may be, shall motu proprio terminate the investigation at any stage of the proceedings if the amount of subsidy is de minimis as defined in existing international trade agreements of which the Republic of the Philippines is a party; or where the volume of the subsidized imported product, commodity or article, actual or potential, or the injury is negligible.

"(G) Formal Investigation by the Commission. — Immediately upon its receipt of the records of the case from the Secretary, the Commission shall commence the formal investigation and shall accordingly notify in writing all interested parties and, in addition, give public notice of such investigation in two (2) newspapers of general circulation. DSHTaC

"In the formal investigation, the Commission shall essentially determine:

"(1) The nature and amount of the specific subsidy being enjoyed by the imported product, commodity or article in question;

"(2) The presence and extent of the material injury or the threat thereof to, or the material retardation of the growth, or the prevention of the establishment of, the affected domestic industry; and

"(3) The existence of a causal relationship between the allegedly subsidized imported product, commodity or article and the material injury or threat thereof to, or the material retardation of the growth, or the prevention of the establishment of, the affected domestic industry.

"The Commission is hereby authorized to require any interested party to allow it access to, or otherwise provide, necessary information to enable the Commission to expedite the investigation. In case any interested party refuses access to, or otherwise does not provide, necessary information within a reasonable period of time or significantly impedes the investigation, a final determination shall be made on the basis of the facts available.

"The formal investigation shall be conducted in a summary manner. No dilatory tactics nor unnecessary or unjustified delays shall be allowed, and the technical rules or evidence shall not be applied strictly.

"(H) Determination of the Existence of Subsidy. — A subsidy is deemed to exist:

"(1) When the government or any public body in the country of origin or export of the imported product, commodity or article extends financial contribution to the producer, manufacturer or exporter of such product, commodity or article in the form of:

"(a) Direct transfer of funds such as grants, loans or equity infusion; or

"(b) Potential direct transfer of funds or assumption of liabilities such as loan guarantees; or

"(c) Foregone or uncollected government revenue that is otherwise due from the producer, manufacturer or exporter of the product, commodity or article: Provided, That the exemption of any exported product, commodity or article from duty or tax imposed on like product, commodity or article when destined for consumption in the country of origin and/or export or the refunding of such duty or tax, shall not be deemed to constitute a grant of a subsidy: Provided, further, That should a product, commodity or article be allowed drawback by the country of origin or export, only the ascertained or estimated amount by which the total amount of duties and/or internal revenue taxes was discounted or reduced, if any, shall constitute a subsidy; or

"(d) Provision of goods or services other than general infrastructure; or

"(e) Purchases of goods from the producer, manufacturer or exporter; or

"(f) Payments to a funding mechanism; or

"(g) Other financial contributions to a private body to carry out one or more of the activities mentioned in subparagraphs (a) to (f) above; or

"(h) Direct or indirect income or price support; and

"(2) When there is a benefit conferred.

"(I) Determination of Specific Subsidy. — In the determination of whether or not a subsidy is specific, the following principles shall apply:

"(1) Where the government or any public body in the country of origin or export of the imported product, commodity or article explicitly limits access to a subsidy to certain enterprises, such subsidy shall be specific;

"(2) Where such government or public body through a law or regulation establishes objective criteria and conditions governing the eligibility for, and the amount of, a subsidy, specificity shall not exist: Provided, That the eligibility is automatic and that such criteria or conditions are strictly adhered to. Objective criteria shall mean those which are neutral, do not favor certain enterprises over others, and are economic in nature and horizontal in application, such as number of employees or size of enterprise;

"(3) In case a subsidy appears to be non-specific according to subparagraphs (1) and (2) above, but there are reasons to believe that the subsidy may in fact be specific, factors that may be considered are: use of a subsidy program by a limited number of certain enterprises for a relatively longer period; granting of disproportionately large amounts of subsidy to certain enterprises; and exercise of wide and unwarranted discretion for granting a subsidy; and

"(4) A subsidy which is limited to certain enterprises located within a designated geographical region within the territory of the government or public body in the country of origin or export shall be specific.

"(J) Determination of Injury. — The presence and extent of material injury or threat thereof to a domestic industry, or the material retardation of the growth, or the prevention of the establishment of a nascent enterprise because of the subsidized imports, shall be determined by the Secretary or the Commission, as the case may be, on the basis of positive evidence and shall require an objective examination of:

"(1) The volume of the subsidized imports, that is, whether there has been a significant increase either absolute or relative to production or consumption in the domestic market;

"(2) The effect of the subsidized imports on prices in the domestic market for the like product, commodity or article, that is, whether there has been a significant price undercutting, or whether the effect of such imports is otherwise to depress prices to a significant degree or to prevent price increases, which otherwise would have occurred to a significant degree;

"(3) The effect of the subsidized imports on the domestic producers of the like product, commodity or article, including an evaluation of all relevant economic factors and indices having a bearing on the state of the domestic industry concerned, such as, but not limited to, actual and potential decline in output, sales, market share, profits, productivity, return on investments, or utilization of capacity; factors affecting domestic prices; actual or potential negative effects on the cash flow, inventories, employment, wages, growth, ability to raise capital or investments and, in the case of agriculture, whether there has been an increased burden on the support programs of the national government; and

"(4) Factors other than the subsidized imports which at the same time are injuring the domestic industry, such as: volumes and prices of non-subsidized imports of the product, commodity or article in question; contraction in demand or changes in the patterns of consumption; trade restrictive practices of and competition between the foreign and domestic producers; developments in technology and the export performance and productivity of the domestic industry.

"In determining threat of material injury, the Secretary or the Commission, as the case may be, shall decide on the basis of facts and not merely allegation, conjecture or remote possibility. The change in circumstances which would create a situation in which the subsidized imports would cause injury should be clearly foreseen and imminent considering such relevant factors as:

"(1) Nature of the subsidy in question and the trade effects likely to arise therefrom;

"(2) Significant rate of increase of subsidized imports into the domestic market indicating the likelihood of substantially increased importations;

"(3) Sufficient freely disposable, or an imminent substantial increase in, capacity of the exporter of such subsidized imported product, commodity or article indicating the likelihood of substantially increased subsidized imports to the domestic market, taking into account the availability of other markets to absorb the additional exports;

"(4) Whether these subsidized imports are entering at prices that will have a significant depressing or suppressing effect on domestic prices, and will likely increase demand for further imports; and

"(5) Inventories of the product, commodity or article being investigated.

"In the case where the effect of the subsidized import will materially retard the growth or prevent the establishment of a domestic industry, information on employment, capital investments, production and sales, and production capacity of said domestic industry can be augmented or substituted by showing through a factual study, report or other data that an industry which has potential to grow domestically is adversely affected by the subsidized import. For this purpose, the Department of Trade and Industry for non-agricultural products, and the Department of Agriculture for agricultural products, shall conduct continuing studies to identify and determine the specific industries, whether locally existing or not which have the potential to grow or to be established domestically and whose growth or establishment will be retarded or prevented by a subsidized import.

"(K) Cumulation of Imports. — When imports of products, commodities or articles from more than one (1) country are simultaneously the subject of an investigation for the imposition of a countervailing duty, the Secretary or the Commission, as the case may be, may cumulatively assess the effects of such imports only if:

"(1) The amount of subsidization established in relation to the imports from each country is more than de minimis as defined in existing international trade agreements of which the Republic of the Philippines is a party; and

"(2) The volume of such imports from each country is not negligible; and

"(3) A cumulative assessment of the effects of such imports is warranted in the light of the conditions of competition between the imported products, commodities or articles, and the conditions of competition between the imported products, commodities or articles and the like domestic products, commodities or articles.

"(L) Public Notices and Consultation Proceedings. — The Secretary or the Commission, as the case may, be, shall make public notices and conduct consultation with the government of the exporting country when:

"(1) Initiating an investigation;

"(2) Concluding or suspending an investigation;

"(3) Making a preliminary or final determination;

"(4) Making a decision to accept an undertaking or the termination of an undertaking; and

"(5) Terminating a definitive countervailing duty.

"(M) Voluntary Undertaking. — When there is an offer from any exporter of subsidized imports to revise its price, or where the government of the exporting country agrees to eliminate or limit the subsidy or take other measures to that effect, the Commission shall determine if the offer is acceptable and make the necessary recommendation to the Secretary. If the undertaking is accepted, the Secretary may advise the Commission to terminate, suspend or continue the investigation. The Secretary may also advise the Commission to continue its investigation upon the request of the government of the exporting country. The voluntary undertaking shall lapse if there is a negative finding of the presence of a subsidy or material injury. In the event of a positive finding of subsidization and material injury, the undertaking will continue, consistent with its terms and the provisions of this section.

"(N) Final Determination and Submission of Report by the Commission. — The Commission shall complete the formal investigation and submit a report of its findings to the Secretary within one hundred twenty (120) days from receipt of the records of the case: Provided, however, That it shall, before a final determination is made, inform all the interested parties of the essential facts under consideration which form the basis for the decision to impose a countervailing duty. Such disclosure should take place in sufficient time for the parties to defend their interests. aCTcDH

"(O) Imposition of Countervailing Duty. — The Secretary shall, within ten (10) days from his receipt of an affirmative final determination by the Commission, issue a department order imposing the countervailing duty on the subsidized imported product, commodity or article. He shall furnish the Secretary of Finance with the copy of the order and request the latter to direct the Commissioner of Customs to cause the countervailing duty to be levied, collected and paid, in addition to any other duties, taxes and charges imposed by law on such product, commodity or article.

"In case of an affirmative final determination by the Commission, the cash bond shall be applied to the countervailing duty assessed. If the cash bond is in excess of the countervailing duty assessed, the remainder shall be returned to the importer immediately: Provided, That no interest shall be payable by the government on the amount to be returned. If the cash bond is less than the countervailing duty assessed, the difference shall not be collected.

"If the order of the Secretary is unfavorable to the petitioner, the Secretary shall, after the lapse of the period for appeal to the Court of Tax Appeals, issue through the Secretary of Finance a department order for the immediate release of the cash bond to the importer.

"(P) Duration and Review of Countervailing Duty. — As a general rule, any imposition of countervailing duty shall remain in force only as long as and to the extent necessary to counteract a subsidization which is causing or threatening to cause material injury. However, the need for the continued imposition of the countervailing duty may be reviewed by the Commission when warranted, motu proprio or upon direction of the Secretary.

"Any interested party may also petition the Secretary for a review of the continued imposition of the countervailing duty: Provided, That at least six (6) months have elapsed since the imposition of the countervailing duty, and upon submission of positive information substantiating the need for a review. Interested parties may request the Secretary to examine: (1) whether the continued imposition of the countervailing duty is necessary to offset the subsidization; and/or (2) whether the injury will likely continue or recur if the countervailing duty is removed or modified.

"If the Commission determines that the countervailing duty is no longer necessary or warranted, the Secretary shall, upon its recommendation, immediately issue a department order terminating the imposition of the countervailing duty and shall notify all parties concerned, including the Commissioner of Customs through the Secretary of Finance, of such termination.

"Notwithstanding the provisions of the preceding paragraphs of this subsection, any countervailing duty shall be terminated on a date not later than five (5) years from the date of its imposition (or from the date of the most recent review if that review has covered both subsidization and material injury), unless the Commission has determined, in a review initiated at least six (6) months prior to the termination date upon the direction of the Secretary or upon a duly substantiated request by or on behalf of the domestic industry, that the termination of the countervailing duty will likely lead to the continuation or recurrence of the subsidization and material injury.

"The procedure and evidence governing the disposition of the petition for the imposition of countervailing duty shall equally apply to any review carried out under this subsection. Such review shall be carried out expeditiously and shall be concluded not later than ninety (90) days from the date of the initiation of such a review.

"(Q) Judicial Review. — Any interested party who is adversely affected by the department order of the Secretary on the imposition of the countervailing duty may file with the Court of Tax Appeals a petition for review of such order within thirty (30) days from his receipt of notice thereof: Provided, however, That the filing of such petition for review shall not in any way stop, suspend or otherwise toll the imposition and collection of the countervailing duty on the imported product, commodity or article.

"The petition for review shall comply with the same requirements, follow the same rules of procedure, and be subject to the same disposition as in appeals in connection with adverse rulings on tax matters to the Court of Tax Appeals.

"(R) Definition of Terms. — For purposes of this subsection, the term:

"(1) 'Domestic industry' shall refer to the domestic producers as a whole of the like product, commodity or article or to those of them whose collective output of the product, commodity or article constitutes a major proportion of the total domestic production of those products, except that when producers are related to the exporters or importers or are themselves importers of the allegedly subsidized product or a like product from other countries, the term 'domestic industry' may be interpreted as referring to the rest of the producers. In case the market in the Philippines is divided into two or more competitive markets, the term 'domestic industry' shall refer to the producers within each market although their production does not constitute a significant portion of the total domestic industry: Provided, That there is a concentration of subsidized imports into such a separate market: and Provided, further, That the subsidized imports are causing injury to the producers of all or almost all of the production within such market.

"(2) 'Interested parties' shall include:

"(a) An exporter or foreign producer or the importer of a product subject to investigation, or the government of the exporting country or a trade or business association a majority of the members of which are producers, exporters or importers of such product;

"(b) A producer of the like product in the Philippines or a trade and business association a majority of the members of which produce the like product in the Philippines; and

"(c) Labor unions that are representative of the industry or coalitions of producers and/or labor unions.

"(3) 'Like product shall mean a product, commodity or article which is identical, i.e., alike in all respects to the product, commodity or article or in the absence of such product, commodity or article, another product, commodity or article which, although not alike in all respects, has characteristics closely resembling those of the imported product, commodity or article under consideration.

"(S) An inter-agency committee composed of the Secretaries of Trade and Industry, Agriculture, and Finance, the Chairman of the Tariff Commission, and the Commissioner of Customs shall promulgate all rules and regulations necessary for the effective implementation of this section." (As amended by Republic Act No. 8751 dated 07 August 1999)

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, labelling or by any other reasonable method, and a conspicuous place on the article or container where the marking shall appear.

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;

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.

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 article imported in its vessels as he shall deem consistent with the public interests, shall be excluded from importation into the Philippines.

c. Any proclamation issued by the President under this section shall, if he deems it consistent with the interest 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 or forfeiture to the government by the tariff and customs laws. Whenever the provision of this section shall be applicable to importations 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 Secretary 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. EDHCSI

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 to any level, in one or several stages but in no case 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.

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 aforesaid section "a" of Section 401.

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 Department of Agriculture, Department of Natural Resources, Department of Trade and Industry, Department of Tourism, the Central Bank of the Philippines, the Department 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.

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 the 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 responsibilities 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.

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 sections 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 importations 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

(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 Secretary of Finance.

SECTION 506. Assistance to the President and Congress of the Philippines.

In order that the President and the Congress 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 difference in, or which affect competition between, articles of the Philippines and those imported in the principal markets of the Philippines;

(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, Department 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 Congress of the Philippines or its member thereof all information at its command; shall make such investigation and report as may be required by the President and the Congress of the Philippines and shall report to the President and Congress 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.

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 adapt 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. HIcTDE

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 the schedule specified under the column Premium Duty; Provided, That should the current price or 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 eighty per centum (80%) of the F.O.B. value of 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 DUTY1

Wood Products

1. Logs 20%

2. Lumber

3. Veneer

4. Plywood

Mineral Products

1. Metallic ores and concentrates

a) Copper

b) Iron

c) Chromite

2. Gold

3. Non-Metallic

a) Clinker, cement

b) Portland cement

4. Mineral fuel

a) Bunker fuel oil

b) Petroleum pitch

5. Silver

Plant and Vegetable Products

1. Abaca (stripped hemp, unmanufactured)

2. Banana

3. Coconut

a) Copra

b) Coconut oil

c) Copra meal/cake

d) Desiccated coconut

4. Pineapple

a) Pineapple sliced or crushed

b) Pineapple juice or juice concentrate

5. Sugar and Sugar Products

a) Centrifugal sugar

b) Molasses Tobacco

6. Tobacco

a) Tobacco leaf

b) Scrap tobacco

Animal Products

1. Shrimps and Prawns

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.

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 the 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 (25%) 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 (50%).

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. ISTHED

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 Secretary of Finance.

ANNEX 1

REPUBLIC ACT NO. 8435

Agriculture and Fisheries Modernization Act of 1997

EXECUTIVE ORDER NO. 133

Modifying the Rates of Import Duty on Certain Imported Articles Under Section 104 of the Tariff and Customs Code of 1978 (Presidential Decree No. 1464), As Amended in Order to Implement Section 109 of Republic Act 8435, Otherwise Known as the "Agriculture and Fisheries Modernization Act of 1997"

- Signed 31 July 1999 -

ANNEX A

Implementing Rules and Regulations Governing the Granting of Tariff Exemptions on the Importation of Agriculture and Fisheries Inputs, Machinery, and Equipment

RULE I

Definition of Terms

The terms used in this set of implementing rules and regulations (IRRs) are defined as follows:

(a) Agriculture enterprise refers to any single proprietorship, partnership, cooperative, corporation, farmer's organization/association or juridical entity engaged in the cultivation of the soil, planting of crops, growing of fruit trees, raising of livestock, or poultry, the harvesting and marketing of such farm products, and other farm activities and practices.

(b) Agriculture inputs, machinery and equipment refer to goods that are used or employed in cultivation of the soil, planting of crops, growing of fruit trees, raising of livestock, or poultry, the harvesting and marketing of such farm products, and in the conduct of farm activities and practices.

(c) Agriculture sector refers to the sector engaged in the cultivation of soil, planting of crops, growing of fruit trees, raising of livestock or poultry, whether for food or non food purposes, including the harvesting and marketing of such farm products, and other farm activities and practices.

(d) Bill of lading refers to a document issued by a carrier to a shipper, signed by a captain, agent, or owner of a vessel, furnishing written evidence regarding receipt of articles (cargo), conditions on which transportation is made (contract of carriage), and the engagement to deliver goods at the prescribed port of destination to a lawful holder of the bill of lading.

(e) CIF peso value of articles refer to the cost of imported articles including marine insurance and freight costs.

(f) Commercial invoice refers to a document issued by an exporter to signify sales. This document identifies the seller and buyer of articles, invoice number, date, shipping date, mode of transport, delivery and payment terms, and a complete listing and description of the articles sold including prices, discounts and quantities.

(g) Consolidated purchase orders refer to the consolidation of purchases of participating agriculture/fisheries enterprise/s to foreign supplier or import consolidator.

(h) Cooperativesrefer to duly registered associations of persons with the Cooperative Development Authority (CDA), which may be considered as agriculture and fisheries enterprises, with a common bond of interest who have voluntarily joined together to achieve a lawful common social and economic end, making equitable contributions to the capital required and accepting a fair share of the risks and benefits of the undertaking in accordance with universally accepted cooperative principles.

(i) Exclusive use of imported agriculture and fisheries inputs, machinery and equipment refers to the employment, application, use or consumption by a certified agriculture and fisheries enterprise of an imported agriculture and fisheries input, machinery and/or equipment.

(j) Farmers and fisherfolk refer to natural persons engaged in agriculture and fisheries activities as their primary source of income.

(k) Farmers' and fisherfolk's organizations or associations refer to entities duly accredited or registered by appropriate government agencies and which are composed primarily of agricultural producers, farmers, farm workers, agrarian reform beneficiaries, fisherfolk who voluntarily join together to engage in agriculture or fisheries activities which they themselves own control and patronize.

(l) Fish and fisheries/aquatic products refer to fin fish, mollusks, crustaceans, echinoderms, marine mammals, and all other species of aquatic flora and fauna and all other products of aquatic living resources in any form.

(m) Fisheries enterprise refers to any single proprietorship, partnership, cooperative, corporation, fisherfolk's organization/association, and other juridical entity that is engaged in producing, harvesting, processing, marketing of fish or fisheries/aquatic products and developing and conserving aquatic resources and fisheries areas.

(n) Fisheries inputs, machinery and equipment refer to goods for use as an ingredient, or component part of a finished fisheries product, or employed in producing, harvesting, processing, marketing of fish or fisheries/aquatic products and developing and conserving aquatic resources and fisheries areas.

(o) Fisheries sector refers to the sector engaged in producing, harvesting, processing, marketing of fish or fisheries/aquatic products and developing, conserving, and managing aquatic resources and fisheries areas.

(p) Imports refer to all articles or commodities brought into the Philippines from any foreign country.

(q) Import consolidator refers to any authorized/accredited person who will import agriculture and fisheries inputs, machinery and equipment on behalf of eligible agriculture and/or fisheries enterprise/s. Authorized/accredited refers to authorization by the Department of Agriculture through the issuance of a Certificate of Accreditation (CA) every import transaction.

(r) Pro-forma invoice refers to an invoice together with a quotation provided by a supplier prior to sale or shipment of an article, informing the buyer of the kinds and quantities of goods to be sent, their value, and important specifications (weight, size, and similar characteristics).

(s) Purchase order refers to a purchaser's (agriculture/fisheries enterprise) written offer to a supplier formally stating all terms and conditions of a proposed transaction.

(t) Total allowable peso value of import transaction refers to the cumulative CIF peso value of articles imported within the annual validity of the CE, which should not equal or exceed the declared assets of an agriculture or fisheries enterprise. In the case of an import consolidator, the CIF value of articles should not equal or exceed the sum of unused total allowable peso value reflected in the CE of each participating agriculture/fisheries enterprise referred in Section 3 c) of Rule V.

RULE II

Covered Articles

All tariff-exempt importation of articles shall be subject to all existing import rules, regulations and requirements, as the case may be.

RULE III

Covered Enterprises

Only those agriculture and fisheries enterprises as defined in Rule 1 a) and m) shall be eligible for exemption from the payment of tariffs on imported inputs, machinery and equipment listed in ANNEX "C" that are for their exclusive use and shall be subject to the provisions of these IRRs.

RULE IV

Application/Certification Procedures for Agriculture and Fisheries Enterprises

SECTION 1. Agriculture and fisheries enterprises availing of tariff-exempt importation shall apply for a Certificate of Eligibility (CE) from the DA or its deputized agencies. The CE entitles an enterprise for duty-free importation of agriculture and fisheries inputs, machinery, equipment listed in ANNEX "C".

SECTION 2. The Head of any of the following government agencies is deputized to issue the CE:

(a) The DA's Regional Field Units (RFUs); or

(b) The Bureau of Fisheries and Aquatic Resources (BFAR) or its regional offices (for fisheries related inputs, machinery, and equipment); or

(c) The CDA and its regional offices; or

(d) The DTI's regional and provincial offices; or

(e) The BOI and its regional offices.

SECTION 3. The DA or any of its deputized agencies shall issue CE within three working days from which the issuing agency receives the application letter with complete and appropriate supporting documents as follows:

(a) A certified copy of certificate of registration issued by:

(a.1.) In the case of corporation and partnership, issued by the SEC; or

(a.2.) In the case of single proprietorship, issued by the DTI or a certified copy of Business/Mayor's Permit, as the case may be; or

(a.3.) In the case of a cooperative, issued by the CDA; or

(a.4.) In the case of farmers'/fisherfolk's organizations and associations, issued by the SEC or an accreditation by appropriate government agency; and

(b) Duly notarized declared assets, which will be the basis of the total allowable peso value of import transaction/s in a year;

(c) Pro-forma invoice; and

(d) A sworn statement that the input, machinery, and/or equipment to be imported tariff-exempt will be for the exclusive use of the importing agriculture or fisheries enterprise.

SECTION 4. The CE shall contain the following information:

(a) Name of the agriculture or fisheries enterprise;

(b) CE control number,

(c) Type of agricultural activity engaged in;

(d) Date of issuance and expiration of the CE;

(e) Total allowable peso value of import transaction/s within a year validity of the CE referred in Section 3 b) of this Rule; and

(f) A table for recording the following information as a result of tariff-exempt import transactions made by an enterprise:

(f.1.) H.S. Commodity code and description;

(f.2.) CIF peso value and volume/quantity;

(f.3.) Available balance/unused allowable peso value of imports;

(f.4.) Name and signature of BOC Collector/DA Officer, as the case may be; and

(f.5.) Date recorded.

SECTION 5. The issuing agency shall indicate the amount of the total allowable peso value of import transaction/s in a year in the space provided in the CE as defined in Rule I (t).

SECTION 6. An eligible enterprise that secures more than one valid CE shall constitute a violation of this set of IRR and shall be subject to the penalty provisions outlined in Rule VIII.

SECTION 7. The CE is not transferable and shall be valid for a year from the date of issuance, unless invalidated or revoked under Rule VIII. An enterprise reapplying for revalidation of expired CE shall surrender it together with the up-to- date documents referred in Section 3 of this Rule.

RULE V

Import Consolidators

SECTION 1. An import consolidator as defined in Rule I q) shall represent and assist an/those eligible agriculture and/or fisheries enterprise/s that are unable to undertake direct importation of articles listed in ANNEX "C" due to the small size of orders/needs or lack of direct import experience.

SECTION 2. An import consolidator shall be prohibited from diverting for its benefit or use, nor shall sell, barter, exchange, lease or transfer to third persons, the imported agriculture and fisheries inputs, machinery and equipment. Circumvention of this provision by the import consolidator shall be subject to the penalty provisions under Rule VIII.

SECTION 3. An import consolidator providing import services for eligible agriculture and/or fisheries enterprise/s must apply in writing for a Certificate of Accreditation (CA) from and must submit the following to the Department of Agriculture through any of its Regional Field Units (RFUs):

(a) Certificate of registration from the Cooperative Development Authority (CDA), Securities and Exchange Commission (SEC), or Department of Trade and Industry (DTI), as the case may be;

(b) Sworn statement that the import consolidator will only use the CA for purposes of providing import services to eligible agriculture and/or fisheries enterprise/s and shall not undertake any of the activities referred in Section 2 of this Rule;

(c) Notarized letter of endorsement duly signed by all participating eligible agriculture and fisheries enterprises, attached with their individual valid CE (original), allowing the import consolidator to import agriculture and fisheries inputs, machinery and equipment on their behalf; and

(d) Consolidated purchase orders of participating agriculture and/or fisheries enterprises.

SECTION 4. The DA shall issue the CA within three working days from which the issuing office receives the application, provided that the documents submitted referred in Section 3 of this Rule are complete and are in order.

SECTION 5. The CA authorizes an import consolidator to conduct importation of articles for agriculture and/or fisheries enterprise/s with valid CE. The CA shall contain the following information:

(a) Registered business name of import consolidator;

(b) CA control number;

(c) Main business activity;

(d) Date of issuance and expiration;

(e) Registered business name/s of each participating agriculture and/or fisheries enterprise/s referred in Section 3 of Rule IV including:

(e.1.) CE serial number/s

(e.2.) Peso value of articles to be imported as reflected in the enterprise purchase order

(e.3.) Unused total allowable peso value of import transaction;

(f) Total allowable peso value of an import transaction;

(g) A table for recording the following information:

(g.1.) H.S. Commodity code and description;

(g.2.) CIF peso value and volume/quantity;

(g.3.) Name and signature of BOC collector/officer; and

(g.4.) Date recorded.

SECTION 6. Based on the information contained in the purchase order/s of participating agriculture and/or fisheries enterprise/s, a DA RFU shall indicate in the space provided in each CE of this/these enterprises the corresponding information referred in Section 4 f) of Rule IV. The peso value of articles contained in each purchase order of this/these enterprise/s shall be considered as the actual CIF peso value of articles to be imported and shall automatically be deducted to its/their corresponding unused total allowable peso value of import transaction/s reflected in the valid CE.

SECTION 7. The CA is not transferable and only good for single import transaction, which shall remain valid for 5 months. A valid CA that is about to expire on the date of the arrival of the articles imported may be extended for another month upon reapplication and surrender of the original CA to the same issuing DA office.

RULE VI

Tariff Exempt Import Procedures

SECTION 1. Upon arrival of the imported agricultural and fisheries inputs, machinery and equipment listed in Annex "C" at the point of entry into the Philippines, the importing agriculture or fisheries enterprise or import consolidator shall present the following documents to the Customs Collector/Officer to facilitate the exemption of the imports from tariff:

(a) Commercial invoice;

(b) Bill of lading;

(c) In the case of agriculture and/or fisheries enterprise, original plus two copies of valid CE; or

(c) In the case of an import consolidator, original plus a copy of valid CA.

SECTION 2. The final release of said inputs, machinery or equipment from the BOC shall be subject to compliance with the requirements referred in Rule II, as the case may be.

SECTION 3. In processing, the import transaction, the Customs Collector shall record on the space provided in the CE and CA the information required in Section 4 f) of Rule IV and Section 5 g) of Rule V provided that:

(a) In the case of agriculture and/or fisheries enterprise, the CIF peso value of each import transaction shall not equal or exceed the available balance of the total allowable peso value reflected in the valid CE; or

(b) In the case of an import consolidator, the CIF peso value of an import transaction shall not equal or exceed the total allowable peso value reflected in the CA referred in Rule I t).

SECTION 4. A copy of the CE or CA shall be retained by the BOC. The other copy of the CE shall be forwarded by the BOC to the DA central office and the original copy of the CE shall be returned to the agriculture or fisheries enterprise for future use. The original copy of the CA shall likewise be returned by the BOC to the central office.

RULE VII

Monitoring and Reporting

SECTION 1. The DA, in coordination with BOI and DOF shall monitor the importation and utilization of articles under Annex "C". This shall be implemented as a safeguard against the possible abuse of the tariff-exempt importation privilege granted to agriculture and fisheries enterprises. Where violations are suspected, these agencies shall collaborate so that investigation and prosecution by the Economic Investigation and Intelligence Bureau (EIIB) and the Office of the Solicitor General (OSG), respectively may proceed.

SECTION 2. Agencies authorized to issue CE for eligible agriculture and fisheries enterprises shall submit to the DA central office a list of all approved CEs with control numbers not later than the second week of every month. The DA RFUs shall likewise submit to the DA central office the lists of approved CEs and CAs with control numbers on the same period.

The DA shall maintain a databank of the information contained in the CEs and CAs and shall provide the DTI, BOI, DOF, CDA with a report on a quarterly basis.

SECTION 3. The DA shall provide the Bureau of Customs (BOC) with updated lists of agriculture and fisheries enterprises that were issued with CEs and import consolidators issued with CA every third week of the month.

SECTION 4. The BOC shall forward to DA central office the copy of the CEs and the original CAs of enterprises and import consolidators, respectively, granted with tariff-exempt importation of agricultural/fisheries inputs, machinery and equipment listed in Annex "C" not later than the second week of every month.

SECTION 5. The DA shall prepare a monthly report on the volume and value of importation of tariff-exempt inputs, machinery and equipment based on used CEs and CAs submitted by BOC and National Statistics Office (NSO) import data. The report shall follow the formats as follows:

(a) Trend analysis, of CE and CA by commodity, issuing agency, type of enterprise;

(b) Trend analysis of use of CE by commodity, type of enterprise, importer;

(c) Trend analysis of use of CA by commodity, type of enterprise; and

(d) Trend analysis of share of CE and CA imports to total imports by commodity.

The DA shall provide the DTI, BOI, DOF, and CDA with a copy of the abovementioned report on a quarterly basis or earlier upon receipt of a written request from any of these agencies.

SECTION 6. The DA, DTI, BOI, CDA and DOF, may collectively or individually conduct periodic inspection/review of agriculture and fisheries enterprises and import consolidators to ensure the exclusive utilization of the imported products by agriculture and fisheries enterprises. The inspection/review shall be conducted on a spot-review basis. Inspection is warranted on the following cases:

(a) Statistical information indicates misuse or diversion of imported commodities;

(b) Verified report from any third party; and

(c) Irregular increase in importation of articles or import surge.

These agencies or any of these agencies conducting the review shall document and prepare a report for submission to DA not later than a week after the conclusion of this review. This report may also be used during the annual review referred in Section 4 of the main body of the EO.

Pursuant to the provision in Sec. 2 Rule VIII of this set of IRR, the DA shall notify in writing, the EIIB of the DOF about the pertinent facts gathered upon the conclusion of the review. On appropriate cases, the EIIB shall recommend that legal action be pursued against the enterprise or the import consolidator who violated the terms and conditions specified under this set of IRR.

RULE VIII

Penalties

SECTION 1. Any person, partnership, corporation, association and other juridical entity found circumventing the provisions of this set of IRRs shall suffer the penalty of imprisonment for a period of not less than six (6) months but not more than one (1) year, or a fine equivalent to two hundred percent (200%) of the value of the imported materials, or both, at the discretion of the court, and the accessory penalties of confiscation of the imported goods in favor of the government and revocation of the privileges given under this title.

In cases where the violator is a juridical entity, the officers responsible in the violation of this set of IRRs shall suffer the penalty of imprisonment prescribed in this section.

The importation of goods equivalent to or exceeding the declared assets of the single proprietorship, partnership, or farmers/fisherfolk organizations and associations or the authorized capital stock in case of corporations and cooperatives, and/or the resale of the imported goods shall be a prima facie evidence of the violation of the provisions of this set of IRRs.

SECTION 2. Based on the investigations by the appropriate offices, and on the results of the import monitoring mechanism established in this set of IRRs, information on actions by any entity considered by any person or the concerned agencies to be in violation of this set of IRRs shall be endorsed to the Economic Intelligence and Investigation Bureau (EIIB) for proper legal action.

SECTION 3. Any commodities under the custody of the BOC and which are determined to have been imported in violation of any of the provisions of this set of IRRs shall be confiscated in favor of the government of the Republic of the Philippines and disposed of according to the usual procedures of the BOC.

SECTION 4. Any government employee or official who knowingly issued a CE or CA to an enterprise which is not eligible under this set of IRRs shall be imposed the penalty of removal from service, demotion in rank, suspension for not more than one year without pay or fine in an amount not exceeding six months salary in addition to such other penalties imposed by other laws, rules and regulations which are violated.

ANNEX B

LIST OF AGRICULTURE AND FISHERY INPUTS, MACHINERY AND EQUIPMENT ELIGIBLE FOR DUTY-FREE IMPORTATION FOR FIVE (5) YEARS

(Certificates of Eligibility and Accreditation are not required)

HDG. NO.	H.S. CODE	PRODUCT DESCRIPTION
01.02	0102.10 00	Pure-bred breeding animals bovine
01.03	0103.10 00	Pure-bred breeding animals swine
01.04	0104.10 00	Sheep
	0104.20 10	Pure-bred breeding animals (goats)
01.05	0105.11 10	Chicks, for breeding (of the species Gallus domesticus weighing not more than 185 g)
	0105.12 10	Turkeys, for breeding (weighing not more than 185 g)
	0105.19 10	Ducks and geese, for breeding (weighing not more than 185 g)
	0105.92 10	Chicken, for breeding (of the species Gallus domesticus weighing not more than 2,000 g)
	0105.93 10	Chicken, for breeding (of the species Gallus domesticus weighing more than 2,000 g)
01.06	(0106.00 10)	Pure-bred breeding animals (other live animals)
	0106.00 00 *
03.01	0301.99 10	Milkfish or lapu-lapu fry (live)
	0301.99 20	Milkfish breeder
04.07	0407.00 00	Birds' hatching eggs for breeding
05.11	0511.10 00	Bovine semen
	0511.91 00	Products of fish or crustaceans, molluscs or other aquatic invertebrates; dead animals of Chapter 3
	0511.99 00	Other animal products not elsewhere specified or included
06.01	0601.10 00	Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant
	0601.20 00	Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in growth or in flower, chicory plants and roots
06.02	0602.10 00	Unrooted cuttings and slips
	0602.20 00	Trees, shrubs and bushes, grafted or not, of kinds which bear edible fruit or nuts
	0602.30 00	Rhododendrons and azaleas, grafted or not
	0602.40 00	Roses, grafted or not
	0602.90 00	Other, live plants, rooted cuttings and slips and mushroom spawn
07.01	0701.10 00	Seed potatoes, fresh or chilled
07.13	0713.40 00	Lentils
08.01	0801.31 00	Cashew nuts in shell for planting
10.05	1005.10 00	Maize (corn) seed
10.08	1008.10 00	Buckwheat
	1008.20 00	Millet
	1008.30 00	Canary seed
12.06	1206.00 00	Sunflower seeds, whether or not broken
12.07	1207.20 00	Cotton seeds
	1207.30 00	Castor oil seeds
12.09	1209.21 00	Lucerne (alfalfa) seed
	1209.22 00	Clover (Trifolium spp.) seed
	1209.23 00	Fescue seed
	1209.24 00	Kentucky blue grass (Poa ratensis L.) seed
	1209.25 00	Rye grass (Lolium multiflorum Lam., Lolium perenne L.) seed
	1209.26 00	Timothy grass seed
	1209.30 00	Seeds of herbaceous plants cultivated principally for their flowers
	1209.91 00	Vegetable seeds
	1209.99 00	Other seeds, fruit and spores of a kind used for sowing
23.01	2301.10 00	Flours, meals and pellets, of meat or meat offal; greaves (unfit for human consumption)
	2301.20 00	Flours, meals and pellets, of fish or of crustaceans, molluscs or other aquatic invertebrates
23.03	2303.10 00	Residues of starch manufacture and similar residues
23.04	2304.00 00	Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil.
23.09	2309.9010	Feed additives; premixes; feed supplements
	2309.90 20	Prawn feeds
30.02	3002.30 00	Vaccines for veterinary medicine
31.01	3101.00 00	Animal or vegetable fertilisers, whether or not mixed together or chemically treated; fertilisers produced by the mixing or chemical treatment of animal or vegetable products.
31.03	3103.10 00	Superphosphates
	3103.20 00	Basic slag
	3103.90 00	Other mineral or chemical fertilisers, phosphatic
31.04	3104.10 00	Carnallite, sylvite and other crude natural potassium salts
	3104.20 00	Potassium chloride
	3104.30 00	Potassium sulphate
	3104.90 00	Other mineral or chemical fertiliser, potassic
31.05	3105.10 00	Fertilisers in tablets or similar forms or in packages of a gross weight not exceeding 10 kg.
	3105.20 00	Mineral or chemical fertilisers containing the three fertilising elements nitrogen, phosphorus and potassium
	3105.30 00	Diammonium hydrogenorthophosphate (diammonium phosphate)
	3105.40 00	Ammonium dihydrogenorthophosphate (monoammonium phosphate) and mixtures thereof with diammonium hydrogenorthophosphate (diammonium phospate)
	3105.51 00	Other mineral or chemical fertilisers containing nitrates and phosphates
	3105.59 00	Other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus other than 3105.51 00
	3105.60 00	Mineral or chemical fertilisers containing the two fertilising elements phosphorus and potassium
	3105.90 00	Other fertilisers
38.08	3808.10 20	Intermediate preparations for the manufacture of agricultural insecticides
	3808.10 90	Other (insecticides, put up in forms or packings for retail sale or as preparation articles)
	3808.20 00	Fungicides
	3808.30 00	Herbicides, anti-sprouting products and plant-growth regulators
	3808.40 00	Disinfectants
	3808.90 00	Acaricide
		Molluscicide
		Nematicide
		Bactericide
		Bio-pesticides
38.24	3824.90 00	Fruit ripening retardant and chemical preparations for the general well-being of animals or fish
39.25	3925.90 00	Pig/poultry slats
39.26	3926.90 20	Synthetic floats for fishing nets
	3926.90 30	Poultry feeders
	3926.90 90	Transportable grain storage
40.11	(4011.91 10)	New pneumatic tires, of rubber having a "herring-bone" or similar tread of a kind used on agricultural tractor
	4011.91 00 *
	4011.99 00	Agricultural tractor tires
76.12	7612.90 90	MVE cryogenic aluminum storage tank (semen tank)
82.08	8208.40 00	Knives and cutting blades for agricultural, horticultural or forestry machines
84.07	8407.31 00	Reciprocating piston engines, of a cylinder capacity not exceeding 50 cc, for pedestrian controlled tractors
	8407.32 00	Reciprocating piston engines, of a cylinder capacity exceeding 50 cc but not exceeding 250 cc, for pedestrian controlled tractors
	8407.33 00	Reciprocating piston engines, of a cylinder capacity exceeding 250 cc but not exceeding 1,000 cc, for pedestrian controlled tractors
	8407.34 20	Reciprocating piston engines, of a cylinder capacity exceeding 1,000 cc but not exceeding 1,100 cc, for pedestrian controlled tractors
84.08	8408.10 00	Marine propulsion engines
	8408.20 20	Compression-ignition internal combustion piston engines of a kind used for the propulsion of pedestrian controlled tractors of Chapter 87
	8408.90 10	Compression-ignition internal combustion piston engines (diesel or semi-diesel engines) rated at 25 hp and below, other than marine propulsion engines or engines for the propulsion of vehicles of Chapter 87
84.19	8419.31 00	Dryers for agricultural products including gram sucs fitted with mechanical and/or thermal equipment
84.24	8424.81 10	Drip irrigation systems (agricultural or horticultural appliances)
	8424.81 90	Agricultural sprayers
	8424.90 10	Parts of the goods of subheading No. 8424.81 10
84.32	8432.10 00	Ploughs
	8432.21 00	Disc harrows
	8432.29 00	Other harrows, scarifiers, cultivators, weeders and hoes
	8432.30 00	Seeders, planters and transplanters
	8432.40 00	Manure spreaders and fertiliser distributors
	8432.80 00	Other agricultural, horticultural or forestry machinery for soil preparation or cultivation
	8432.90 00	Parts
84.33	8433.30 00	Other haymaking machinery
	8433.40 00	Straw or fodder balers, including pick-up balers
	8433.51 00	Combined harvester-threshers
	8433.52 00	Other threshing machine
	8433.53 00	Root or tuber harvesting machines
	8433.59 00	Other (cotton pickers and cotton ginning machines)
	8433.60 00	Machines for cleaning, sorting or grading eggs, fruit or other agricultural produce
	8433.90 00	Parts of heading No. 84.33
84.34	8434.10 00	Milking machines
	8434.20 00	Dairy machine
	8434.90 00	Parts of milking machines and dairy machinery
84.36	8436.10 00	Machinery for preparing animal feeding stuffs
	8436.21 00	Poultry incubators and brooders
	8436.29 00	Other poultry-keeping machinery
	8436.80 10	Automated horticultural climate control plant and equipment
	8436.80 90	Other agricultural, horticultural, forestry, bee- keeping machinery, including germination plant fitted with mechanical or thermal equipment
	8436.91 00	Parts of poultry-keeping machinery or poultry incubators and brooders
	8436.99 00	Other parts of heading No. 84.36
84.37	8437.10 10	Machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables, for bread grains (e.g., wheat, rye); winnowing and similar cleaning machines for seeds, grains or dried leguminous vegetables
	8437.10 90	Machinery for cleaning, sorting or grading seed, grain or dried leguminous vegetables — other than for bread grains (e.g., wheat and rye)
	8437.80 10	Rice hullers and cone type rice mills; coffee and corn mills, industrial type
	8437.80 90	Other machinery used in the milling industry or for the working of cereals or dried leguminous vegetables other than those of HS subheading 8437.80 10
	8437.90 00	Parts of subheading Nos. 8437.10 10 and 8437.80 90
84.38	8438.30 00	Machinery for sugar manufacture
	8438.80 00	Machinery for processing of fish, crustaceans and molluscs
84.81	(8481.80 50)	Hog nipple waterer
	8481.80 30 *
85.26	8526.10 00	Radar apparatus
	8526.91 00	Radio navigational aid apparatus (e.g., radio buoy, global positioning system, other marine electronic equipment)
85.39	8539.49 00	Ultra-violet or infra-red lamps (ASA attraction lights)
85.41	8541.40 00	Photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels
87.01	8701.10 10	Components, parts and/or accessories for assembly of pedestrian controlled tractors
	8701.10 90	Pedestrian controlled tractors other than those of subheading 8701.10 10
87.04	8704.21 10	Refrigerated vans with compression-ignition internal combustion piston engines, of g.v.w. not exceeding 5 tonnes
	8704.2211	Refrigerated vans with compression-ignition internal combustion piston engines, of g.v.w. exceeding 5 tonnes up to 6 tonnes
	8704.22 91	Refrigerated vans with compression-ignition internal combustion piston engines, of g.v.w. exceeding 6 tonnes but not exceeding 20 tonnes
	8704.23 10	Refrigerated vans with compression-ignition internal combustion piston engines, of g.v.w. exceeding 20 tonnes
	8704.31 10	Refrigerated vans with spark ignition internal combustion piston engines, of g.v.w. not exceeding 5 tonnes
	8704.32 11	Refrigerated vans with spark ignition internal combustion piston engines, of g.v.w. exceeding 5 tonnes up to 6 tonnes
	8704.32 91	Refrigerated vans with spark ignition internal combustion piston engines, of g.v.w. exceeding 6 tonnes
87.16	8716.20 00	Self-loading or self-unloading trailers and semi- trailers for agricultural purposes
89.01	8901.30 00	Refrigerated vessels, other than those of subheading No. 8901.20 00
	8901.90 10	Other vessels for the transport of goods and other vessels for the transport of both persons and goods, over 500 GT
89.02	8902.00 10	Fishing vessels of 250 GT and above
		Catcher boats
		Fish carriers, etc.
94.06	9406.00 10	Greenhouses equipped with mechanical or thermal equipment
95.07	9507.90 00	Other (purse seine nets and accessories)

 

ANNEX C

LIST OF AGRICULTURE AND FISHERY INPUTS, MACHINERY AND EQUIPMENT ELIGIBLE FOR TARIFF-EXEMPT IMPORTATION FOR FIVE (5) YEARS

(All agriculture and fisheries enterprises must secure a Certificate of Eligibility and Import Consolidator must secure a Certificate of Accreditation)

HDG. NO.	H.S. CODE	PRODUCT DESCRIPTION
07.13	0713.10 00	Peas (Pisum sativum, dried, shelled, whether or not skinned or split)
	0713.20 00	Chickpeas (garbanzos dried, shelled whether or not skinned or split)
	0713.31 00	Beans of the species Vigna mungo (L.) Hepper or Vigna radiata (L.) Wilczek
	0713.33 00	Kidney beans, including white pea beans (Phaseolus vulgaris)
12.01	1201.00 00	Soya beans, whether or not broken.
25.22	2522.20 00	Slaked lime
28.35	(2835.25 10)	Calcium hydrogenorthophosphate ("dicalcium phosphate") feed grade
	2835.25 00 *
29.36	2936.10 00	Provitamins, unmixed
	2936.21 00	Vitamins A and its derivatives, unmixed
	2936.22 00	Vitamin B1 and its derivatives, unmixed
	2936.23 00	Vitamin B2 and its derivatives, unmixed
	2936.24 00	D- or DL-Pantothenic acid (Vitamin B3 or Vitamin B5) and its derivatives, unmixed
	2936.25 00	Vitamin B6 and its derivatives, unmixed
	2936.26 00	Vitamin B12 and its derivatives, unmixed
	2936.27 00	Vitamin C and its derivatives, unmixed
	2936.28 00	Vitamin E and its derivatives, unmixed
	2936.29 00	Other vitamins and their derivatives, unmixed
	2936.90 00	Intermixture of vitamins and derivatives thereof, including natural concentrates
29.37	2937.92 00	Oestrogens and progestogens
	2937.99 00	Other hormones, natural or reproduced by synthesis, derivatives thereof, used primarily as hormones; other steroids used primarily as hormones
29.41	2941.10 00	Penicillins and their derivatives with a penicillanic acid structure; salts thereof
	2941.20 -60	Streptomycins and their derivatives; salts thereof
	2941.30 00	Tetracyclines and their derivatives; salts thereof
	2941.40 00	Chloramphenicol and its derivatives salts thereof
	2941.50 00	Erythromycin and its derivatives; salts thereof
	2941.90 00	Other antibiotics
30.03	3003.10 00	Medicaments containing penicillins or derivatives thereof, with a penicillanic acid structure, or streptomycins or their derivatives, not put up in measured doses or packings for retail sale
	3003.20 00	Medicaments containing other antibiotics not put up in measured doses or packings for retail sale
	3003.39 00	Medicaments containing hormones or other products of heading No. 29.37 but not containing antibiotics other than 3003.31 00 not put up in measured doses or packings for retail sale
	3003.90 00	Other medicaments not put up in measured doses or packings for retail sale
30.04	3004.10 00	Medicaments containing penicillins or derivatives thereof, with a penicillanic acid structure, or streptomycins or their derivatives, put up in measured doses or packings for retail sale
	3004.20 00	Medicaments containing other antibiotics put up in measured doses or packings for retail sale
	3004.32 00	Medicaments containing adrenal cortical hormones put up in measured doses or packings for retail sale
	3004.39 00	Medicaments containing hormones or other products of heading No. 29.37 but not containing antibiotics other than 3004.32 00 put up in measured doses or packings for retail sale
	3004.50 00	Other medicaments containing vitamins or other products of heading No. 29.36
	3004.90 90	Other medicaments, other than 3004.90 10 and 3004.90 20, put up in measured doses or packings for retail sale
31.02	3102.10 00	Urea, whether or not in aqueous solution
	3102.21 00	Ammonium sulphate
	3102.29 00	Double salts and mixture of ammonium sulphate and ammonium nitrate
	3102.30 00	Ammonium nitrate, whether or not in aqueous solution
	3102.40 00	Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances
	3102.50 00	Sodium nitrate
	3102.60 00	Double salts and mixtures of calcium nitrate and ammonium nitrate
	3102.70 00	Calcium cyanamide
	3102.80 00	Mixture of urea and ammonium nitrate in aqueous solution or ammoniacal solution
	3102.90 00	Other, mineral or chemical fertilisers, nitrogenous including mixtures not specified in the foregoing subheadings of 31.02
39.17	3917.21 00	Tubes, pipes and hoses of polymers of ethylene, rigid
	3917.22 00	Tubes, pipes and hoses of polymers of propylene, rigid
	3917.23 00	Tubes, pipes and hoses of polymers of vinyl chloride, rigid
	3917.29 00	Other plastic tubes, pipes and hoses, rigid
	3917.31 00	Plastic flexible tubes, pipes and hoses having a minimum burst pressure of 27.6 MPa
	3917.32 90	Other plastic tubes, pipes and hoses not reinforced or otherwise combined with other materials, without fittings, other than 3917.32 10
	3917.33 00	Other plastic tubes, pipes and hoses not reinforced or otherwise combined with other materials, with fittings
	3917.39 00	Other plastic tubes, pipes and hoses other than 3917.10 00 to 3917.33 00
	3917.40 00	Plastic fittings
39.23	3923.10 00	Plastic boxes, cases, crates and similar articles
	3923.21 90	Sacks and bags, of polymers of ethylene other than 3923.21 10
	3923.29 90	Sacks and bags, of other plastics, other than 3923.29 10
	3923.30 00	Carboys, bottles, flasks and similar articles, of plastics, other than polycarbonate
	3923.50 00	Plastic stoppers, lids, caps and other closures
39.25	3925.10 00	Reservoirs, tanks, vats and similar containers, of a capacity exceeding 300 l
40.10	4010.11 00	Conveyor belts or belting, of vulcanized rubber, reinforced only with metal
	4010.12 00	Conveyor belts or belting, of vulcanized rubber, reinforced only with textile materials
	4010.13 00	Conveyor belts or belting, of vulcanized rubber, reinforced only with plastics
	4010.19 00	Other conveyor belts or belting, of vulcanized rubber
40.16	4016.94 00	Boat or dock fenders whether or not inflatable, of vulcanized rubber
	4016.99 90	Rubber parts for agricultural/fishery machinery, equipment and vehicles
40.17	4017.00 00	Articles of hard rubber for agriculture or fishery use
48.11	4811.40 00	Wax paper
48.19	4819.10 00	Cartons, boxes and cases, of corrugated paper or paperboard
	4819.2000	Folding cartons, boxes and cases, of non-corrugated paper or paperboard
	4819.30 00	Sacks and bags, having a base of a width of 40 cm or more
	4819.40 00	Other sacks and bags, including cones
	4819.50 00	Other packing containers, including record sleeves
73.12	7312.10 90	Purse seine cable
73.14	7314.12 00	Endless bands for machinery, of stainless steel
	7314.13 00	Other endless bands for machinery
	7314.14 00	Other woven cloth, of stainless steel
73.15	(7315.89 10)	Anchor chain
	7315.89 00 *
73.16	7316.0000	Parachute anchors
73.26	7326.90 10	Ships' rudders, of steel
82.01	8201.10 00	Spades and shovels
	8201.20 00	Forks
	8201.30 00	Mattocks, picks, hoes and rakes
	8201.40 00	Axes, bill hooks and similar hewing tools
	8201.50 00	Secateurs and similar one-handed pruners and shears (including poultry shears)
	8201.60 00	Hedge shears, two-handed pruning shears and similar two-handed shears
	8201.90 00	Other hand tools of a kind used in agriculture, horticulture or forestry
84.09	8409.91 00	Parts suitable for use solely or principally with spark-ignition internal combustion piston engines
	8409.99 00	Other parts suitable for use solely or principally with the engines of heading Nos. 84.07 or 84.08
84.13	8413.20 00	Hand pumps, other than those of subheading No. 8413.11 00 or 8413.19 00
	8413.50 00	Other reciprocating positive displacement pumps
	8413.60 00	Other rotary positive displacement pumps
	8413.70 90	Other centrifugal pumps (e.g., hydraulic pump, brine water pump)
	8413.81 00	Other pumps for liquids (e.g., hydraulic pumps)
	8413.82 00	Liquid elevators
	8413.91 90	Parts of pumps of subheading Nos. 8413.50 00, 8413.60 00, 8413.70 90 and 8413.81 00
	8413.92 00	Parts of liquid elevators
84.14	8414.30 00	Compressors of a kind used in refrigerating equipment
84.18	8418.10 90	Combined refrigerator-freezers, fitted with external door, other than of the household type
	8418.30 00	Freezers of the chest type, not exceeding 800 l capacity
	8418.69 90	Cold storage
	8418.99 00	Other parts of 8418.10 90; 8418.30 00; and 8418.69 90
84.22	8422.20 00	Machinery for cleaning or drying bottles or other containers
	8422.30 00	Machinery for filling, closing, sealing, or labelling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; machinery for aerating beverages
	8422.40 00	Other packing or wrapping machinery (including heat-shrink wrapping machinery)
	8422.90 00	Parts of heading Nos. 8422.30 00 and 8422.40 00
84.23	8423.20 00	Scales for continuous weighing of goods on conveyors
	8423.30 00	Constant weight scales and scales for discharging a predetermined weight of material into a bag or container, including hopper scales
	8423.82 00	Other weighing machinery having a maximum weighing capacity exceeding 30 kg but not exceeding 5,000 kg
	8423.89 00	Other weighing machinery having a maximum weighing capacity exceeding 5,000 kg
	8423.90 00	Weighing machine weights of all kinds; parts of weighing machinery
84.25	8425.31 00	Other winches powered by electric motor
	8425.39 00	Electrical/hydraulic winches, purse seine winches
84.26	8426.11 00	Overhead travelling cranes on fixed support
	8426.12 00	Mobile lifting frames on tyres and straddle carriers
	8426.19 00	Other cranes
84.27	8427.10 00	Self- propelled trucks powered by an electric motor
	8427.20 00	Other self-propelled trucks
	8427.90 00	Other trucks
84.28	8428.20 00	Pneumatic elevators and conveyors
		Other continuous-action elevators and conveyors, for goods or materials:
	8428.31 00	Specially designed for underground use
	8428.32 00	Other, bucket type
	8428.33 00	Other, belt type
	8428.39 00	Other
	8428.50 00	Mine wagon pushers, locomotive or wagon traversers, wagon tippers and similar railway wagon handling equipment
	8428.90 00	Other machinery
84.31	8431.20 00	Parts of machinery of heading No. 84.27
	8431.31 00	Of lifts, skip hoists or escalators, of machinery of heading No. 84.28
	8431.39 00	Other parts of machinery of heading No. 84.28
	8431.41 00	Buckets, shovels, grabs and grips
	8431.49 90	Other parts
84.79	8479.20 00	Machinery for the extraction or preparation of animal or fixed vegetable fats or oils
	8479.90 00	Parts of 8479.20 00
84.81	8481.10 00	Pressure-reducing valves
	8481.20 00	Valves for oleohydraulic or pneumatic transmission
	8481.30 00	Check valves
	8481.40 00	Safe or relief valves (e.g., for refer system)
	8481.80 20	Gate valves
84.83	8483.40 00	Gears and gearing, other than toothed wheels, chain sprockets and other transmission elements presented separately; ball or roller screws; gear boxes and other speed changers, including torque converters
	8483.50 00	Flywheels and pulleys, including pulley blocks
84.85	8485.10 00	Ships' or boats' propellers and blades therefor
85.01	8501.10 00	Motors of an output not exceeding 37.5 W
	8501.20 00	Universal AC/DC motors of an output exceeding 37.5 W
	8501.31 00	Other DC motors, DC generators of an output not exceeding 750 W
	8501.32 00	Other DC motors, DC generators of an output exceeding 750 W but not exceeding 75 kW
	8501.33 00	Other DC motors, DC generators of an output exceeding 75 kW but not exceeding 375 kW
	8501.34 00	Other DC motors, DC generators of an output exceeding 375 kW
	8501.40 00	Other AC motors, single-phase
	8501.51 00	Other AC motors, multi-phased of an output not exceeding 750 W
	8501.52 00	Other AC motors, multi-phased of an output exceeding 750 W but not exceeding 75 kW
	8501.53 00	Other AC motors, multi-phased of an output exceeding 75 kW
	8501.61 00	AC generators alternators of an output not exceeding 75 kVA
	8501.62 00	AC generators (alternators) of an output exceeding 75 kVA but not exceeding 375 kVA
	8501.63 00	AC generators (alternators) of an output exceeding 375 kVA but not exceeding 750 kVA
	8501.64 00	AC generators (alternators) of an output exceeding 750 kVA
85.02	8502.1100	Generating sets with compression-ignition, internal combustion piston engines (diesel or semi-diesel) engines of an output not exceeding 75 kVA
	8502.20 00	Generating sets with spark-ignition internal combustion piston engines
	8502.3100	Wind powered, generating set
85.03	8503.00 00	Parts suitable for use solely or principally with the machines of heading No. 85.01 or 85.02
85.04	8504.40 00	Static converters
85.25	8525.10 10	Transmission apparatus other than apparatus for radio-broadcasting or television
87.01	8701.20 00	Road tractors for semi-trailers
	8701.30 00	Track- laying tractors
	8701.90 00	Other wheeled tractors
87.04	8704.10 00	Dumpers designed for off-highway use
89.05	8905.90 00	Floats
		Light boats and accessories
		Skiff boats (for pulling nets)
89.06	8906.00 00	Life boats
90.18	9018.31 00	Syringes, with or without needles
	9018.32 00	Tubular metal needles and needles for sutures
	9018.90 00	Other instruments and appliances
94.05	(9405.40 20)	Searchlights and other spotlights
	9405.40 10 *
95.07	9507.10 00	Fishing rods
	9507.20 00	Fish hooks, whether or not snelled
	9507.30 00	Fishing reels

 

ANNEX 2

REPUBLIC ACT NO. 8502

Jewelry Industry Development Act of 1998

- Approved: 13 February 1998 -

ANNEX "A" AND "B" OF THE IMPLEMENTING RULES AND REGULATIONS COVERING RAW MATERIALS AND CAPITAL EQUIPMENT ELIGIBLE FOR DUTY-FREE AND EXCISE TAX-FREE IMPORTATION BY QUALIFIED JEWELRY ENTERPRISES.

As Per Department of Finance Joint Order No. 1-99

Approved on the 8th Day of November 1999

ANNEX A

RAW MATERIALS

CHAPTER	HEADING	SUBHEADING	DESCRIPTION	RATE OF DUTY
RM		NO.
5	05.08	0508.00 00	Coral and similar materials, unworked or
			simply prepared but not otherwise worked;
			shells of molluscs, crustaceans or echinoderms
			and cuttle-bone, unworked or simply prepared
			but not cut to shape, powder and waste thereof.
			FRESH WATER SHELLS FOR MAKING NUCLIE;
			FRESH WATER SHELL USED FOR PEARL
			CULTURING	FREE
12	12.12		Locust beans, seaweeds and other algae, sugar
			beet and sugar cane, fresh, chilled, frozen or dried,
			whether or not ground; fruit stones and kernels and
			other vegetable products (including unroasted
			chicory roots of the variety Cichorium intybus
			sativum) of a kind used primarily for human
			consumption, not elsewhere specified or included.
		1212.20	- Seaweeds and other algae
		(1212.20 90)	- - - Other
		1212.20 00 *	ALGAE USED AS FOOD FOR OYSTERS IN PEARL
			FARMS	FREE
25	25.13		Pumice stone; emery; natural corundum, natural
			garnet and other natural abrasives, whether or not
			heat- treated.
		2513.20 00	- Emery, natural corundum, natural garnet and
			other natural abrasives
			CUTTING, BURNISHING AND POLISHING MEDIA
			FOR PRECIOUS METALS	FREE
	25.20		Gypsum, anhydrite; plasters (consisting of calcined
			gypsum or calcium sulphate) whether or not coloured,
			with or without small quantities of accelerators or
			retarders.
		2520.10	- Gypsum; anhydrite
		(2520.10 20)	- - - Gypsum
		(2520.10 29)	- - - - Other
		2520.10 00 *	INVESTMENT POWDER (WITH ACCELERATORS)
			USED FOR JEWELRY MANUFACTURE	FREE
26	26.16		Precious metal ores and concentrates.
		2616.10 00	- Silver ores and concentrates	FREE
		2616.90 00	- Other	FREE
27	27.12		Petroleum jelly, paraffin wax, micro-crystalline
			petroleum wax, slack wax, ozokerite, lignite wax, peat
			wax, other mineral waxes, and similar products
			obtained by synthesis or by other processes,
			whether or not coloured.
		2712.90 00	- Other
			CARVING, CASTING AND/OR MODELLING WAXES
			FOR JEWELRY MAKING	FREE
28	28.37		Cyanides, cyanide oxides and complex cyanides.
		2837.20 00	- Complex cyanides
			POTASSIUM CYANIDES USED FOR JEWELRY
			MANUFACTURE	FREE
	28.43		Colloidal precious metals; inorganic or organic
			compounds of precious metals, whether or not
			chemically defined; amalgams of precious metals.
		2843.10 00	- Colloidal precious metals	FREE
			- Silver compounds:
		2843.21 00	- - Silver nitrate	FREE
		2843.29 00	- - Other	FREE
		2843.30 00	- Gold compounds	FREE
		2843.90 00	- Other compounds; amalgams	FREE
34	34.04		Artificial waxes and prepared waxes.
		3404.90 00	- Other
			INJECTION SPRUE AND OTHER WAXES OF A
			KIND USED IN "LOST WAX" CASTING OF
			ARTICLES OF PRECIOUS METALS	FREE
	34.05		Polishes and creams, for footwear, furniture, floors,
			coachwork, glass or metal, scouring pastes and
			powders and similar preparations (whether or not in
			the form of paper, wadding, felt, nonwovens, cellular
			plastics or cellular rubber, impregnated, coated or
			covered with such preparations), excluding waxes of
			heading No. 34.04.
		3405.90 00	- Other
			POLISHES, CREAMS, AND SIMILAR PREPARATIONS
			OF A KIND USED FOR PRECIOUS METAL SURFACES	FREE
38	38.10		Pickling preparations for metal surfaces; fluxes and
			other auxiliary preparations for soldering, brazing or
			welding; soldering, brazing or welding powders and
			pastes consisting of metal and other materials;
			preparations of a kind used as cores or coatings for
			welding electrodes or rods.
		3810.10 00	- Pickling preparations for metal surfaces; soldering,
			brazing or welding powders and pastes consisting of
			metal and other materials
			OF A KIND USED FOR JEWELRY MAKING	FREE
	38.24		Prepared binders for foundry moulds or cores;
			chemical products and preparations of the chemical
			or allied industries (including those consisting of
			mixtures of natural products), not elsewhere specified
			or included; residual products of the chemical or allied
			industries, not elsewhere specified or included.
		3824.90	- Other
		(3824.90 90)	- - - Other
		3824.90 00 *	INVESTMENT POWDER WITH CRYSTALLINE SILICA,
			PLASTER GYPSUM OR CRISTOBALITE USED IN
			LOST WAX CASTING OF PRECIOUS METAL
			ARTICLES	FREE
70	70.18		Glass beads, imitation pearls, imitation precious or
			semi- precious stones and similar glass smallwares, and
			articles thereof other than imitation jewellery; glass eyes
			other than prosthetic articles; statuettes and other
			ornaments of lamp-worked glass, other than imitation
			jewellery; glass microspheres not exceeding 1 mm in
			diameter.
		7018.10 00	- Glass beads, imitation pearls, imitation precious or
			semi- precious stones and similar glass smallwares	FREE
			I. NATURAL OR CULTURED PEARLS AND
			PRECIOUS OR SEMI-PRECIOUS STONES
71	71.01		Pearls, natural or cultured, whether or not worked or
			graded but not strung, mounted or set; pearls, natural
			or cultured, temporarily strung for convenience of
			transport.
		7101.10 00	- Natural pearls	FREE
			- Cultured pearls:
		7101.21 00	- - Unworked	FREE
		7101.22 00	- - Worked	FREE
	71.02		Diamonds, whether or not worked, but not mounted
or set.
		7102.10 00	- Unsorted	FREE
		7102.21 00	- - Unworked or simply sawn, cleaved or bruted	FREE
		7102.29 00	- - Other	FREE
			- Non- industrial:
		7102.31 00	- Unworked or simply sawn, cleaved or bruted	FREE
		7102.39 00	- - Other	FREE
	71.03		Precious stones (other than diamonds) and semi-
			precious stones, whether or not worked or graded but
			not strung, mounted or set; ungraded precious stones
			(other than diamonds) and semi-precious stones,
			temporarily strung for convenience of transport.
		7103.10 00	- Unworked or simply sawn or roughly shaped	FREE
			- Otherwise worked:
		7103.91 00	- - Rubies, sapphires and emeralds	FREE
		7103.99 00	- - Other	FREE
	71.04		Synthetic or reconstructed precious or semi-precious
			stones, whether or not worked or graded but not strung,
			mounted or set; ungraded synthetic or reconstructed
			precious or semi-precious stones, temporarily strung for convenience of transport.
		7104.10 00	- Piezo-electric quartz	FREE
		7104.20 00	- Other, unworked or simply sawn or roughly shaped	FREE
		7104.90 00	- Other	FREE
	71.05		Dust and powder of natural or synthetic precious or
			semi- precious stones.
		7105.10 00	- Of diamonds	FREE
		7105.90 00	- Other	FREE
			II. PRECIOUS METALS AND METALS CLAD WITH
			PRECIOUS METAL
	71.06		Silver (including silver plated with gold or platinum),
			unwrought or in semi-manufactured forms, or in
			powder form.
		7106.10 00	- Powder	FREE
			- Other:
		7106.91 00	- - Unwrought	FREE
		7106.92 00	- - Semi-manufactured	FREE
	71.07	7107.00 00	Base metals clad with silver, not further worked than semi-manufactured.	FREE
	71.08		Gold (including gold plated with platinum) unwrought
			or in semi-manufactured forms, or in powder form.
			- Non- monetary:
		7108.11 00	- - Powder	FREE
		7108.12 00	- - Other unwrought forms	FREE
		7108.13 00	- - Other semi-manufactured forms	FREE
		7108.20 00	- Monetary	FREE
	71.09	7108.00 00	Base metals or silver, clad with gold, not further
			worked than semi-manufactured.	FREE
	71.10		Platinum, unwrought or in semi-manufactured forms,
			or in powder form.
			- Platinum
		7110.11 00	- - Unwrought or in powder form	FREE
		7110.19 00	- - Other	FREE
			- Palladium:
		7110.21 00	- - Unwrought or in powder form	FREE
		7110.29 00	- - Other	FREE
			- Rhodium:
		7110.31 00	- - Unwrought or in powder form	FREE
		7110.39 00	- - Other	FREE
			- Iridium, osmium and ruthenium:
		7110.41 00	- - Unwrought or in powder form	FREE
		7110.49 00	- - Other	FREE
	71.11	7111.00 00	Base metals, silver or gold, clad with platinum, not
			further worked than semi-manufactured.	FREE
	71.12		Waste and scrap of precious metal or of metal clad
			with precious metal; other waste and scrap containing
			precious metal or precious metal compounds, of a kind
			used principally for the recovery of precious metal.
		7112.10 00	- Of gold, including metal clad with gold but excluding
			sweepings containing other precious metals	FREE
		7112.22 00	- Of platinum, including metal clad with platinum but
			excluding sweepings containing other precious metals	FREE
		7112.90 00	- Other	FREE
			III. — JEWELLERY, GOLDSMITHS' AND
			SILVERSMITHS' WARES AND OTHER ARTICLES
	71.13		Articles of jewellery and parts thereof, of precious
			metal or of metal clad with precious metal.
			- Of precious metal whether or not plated or clad with
			precious metal:
		7113.11	- - Of silver, whether or not plated or clad with other
			precious metal:
		7113.11 10	- - - Parts including chains wound on spools	FREE
		7113.19	- - Of other precious metal, whether or not plated or
			clad with precious metal:
		7113.19 10	- - - Parts including chains wound on spools	FREE
		7113.20	- Of base metal clad with precious metal:
		7113.20 10	- - - Parts including chains wound on spools	FREE
	71.17		Imitation jewellery.
			- Of base metal, whether or not plated with precious
			metal:
		7117.11	- - Cuff-links and studs:
		7117.11 10	- - - Parts	FREE
		7117.19	- - Other:	FREE
		7117.19 10	- - - Parts	FREE
		7117.90	- Other:
		7117.90 10	- - - Parts	FREE
83	83.08		Clasps, frames with clasps, buckles, buckle-clasps,
			hooks, eyes, eyelets and the like, of base metal, of a
			kind used for clothing, footwear, awnings, handbags,
			travel goods or other made up articles, tubular or
			bifurcated rivets, of base metal; beads and spangles,
			of base metal.
		8308.90 00	- Other, including parts	FREE
			BEADS AND SPANGLES	FREE
96	96.01		Worked ivory, bone, tortoise-shell, horn, antlers, coral, mother-of-pearl and other animal carving material, and
			articles of these materials (including articles obtained by
			moulding).
		9601.90 00	- Other
			- WORKED FRESHWATER SHELL NUCLEI USED FOR
			THE CULTURE OF PEARLS	FREE
	96.03		Brooms, brushes (including brushes constituting parts
			of machines, appliances or vehicles), hand-operated
			mechanical floor sweepers, not motorised, mops and
			feather dusters; prepared knots and tufts for broom or
			brush making; paint pads and rollers; squeegees (other
			than roller squeegees).
		9603.50 00	- Other brushes constituting parts of machines,
			appliances or vehicles
			STEEL WIRE AND BRASS SCRATCH BRUSHES
			SATIN FINISH WHEELS, BRISTLE BRUSHES WITH
			WOOD OR PLASTIC BRUSHES AND SILICON
			WHEELS FOR USE IN THE MANUFACTURE OF
			PRECIOUS METALS	FREE
	96.15		Combs, hair-slides and the like; hairpins, curling pins,
			curling grips, hair-curlers and the like, other than
			those of heading No. 85.16, and parts thereof.
		9615.90 00	- Other
			Parts	FREE

 

ANNEX B

CAPITAL EQUIPMENT

CHAPTER	HEADING	SUBHEADING	DESCRIPTION	RATE OF DUTY
CE		NO.
69	69.03		Other refractory ceramic goods (for example,
			retorts, crucibles, muffles, nozzles, plugs,
			supports, cupels, tubes, pipes, sheaths and
			rods), other than those of siliceous fossil meals
			or of similar siliceous earths.
		6903.10 00	- Containing by weight more than 50% of graphite
			or other carbon or of a mixture of these products
			CRUCIBLES FOR USE IN JEWELRY MANUFACTURE	FREE
		6903.20 00	- Containing by weight more than 50% of alumina
			(Al2O3) or of a mixture of compound of alumina and of
			silica (SiO2)
			CRUCIBLES FOR USE IN JEWELRY MANUFACTURE	FREE
		6903.90 00	- Other
			CRUCIBLES FOR USE IN JEWELRY MANUFACTURE	FREE
82	82.02		Hand saws; blades for saws of all kinds (including
			slitting, slotting or toothless saw blades).
		8202.10 00	- Hand saws
			FOR USE IN JEWELRY MANUFACTURE	FREE
		8202.20 00	- Band saw blades
			FOR USE IN JEWELRY MANUFACTURE	FREE
		8202.91 00	- - Straight saw blades, for working metal
			FOR USE IN JEWELRY MANUFACTURE	FREE
	82.03		Files, rasps, pliers (including cutting pliers), pincers,
			tweezers, metal cutting shears, pipe-cutters, bolt
			croppers, perforating punches and similar hand tools.
		8203.10 00	- Files, rasps and similar tools
			FOR USE IN JEWELRY MANUFACTURE	FREE
		8203.20 00	- Pliers (including cutting pliers), pincers, tweezers and
			similar tools
			FOR USE IN JEWELRY MANUFACTURE	FREE
		8203.30 00	- Metal cutting shears and similar tools
			- FOR USE IN JEWELRY MANUFACTURE	FREE
	82.05		Hand tools (including glaziers' diamonds), not
			elsewhere specified or included; blow lamps; vices,
			clamps and the like, other than accessories for and
			parts of, machine tools; anvils; portable forgers, hand- or pedal-operated grinding wheels with frameworks.
		8205.20 00	- Hammers and sledge hammers
			FOR USE IN JEWELRY MANUFACTURE	FREE
		8205.70 00	- Vices, clamps and the like
			FOR USE IN JEWELRY MANUFACTURE	FREE
		8205.80 00	- Anvils; portable forges; hand or pedal-operated grinding wheels with frameworks
			FOR USE IN JEWELRY MANUFACTURE	FREE
	82.07		Interchangeable tools for hand tools, whether or not power-operated, or for machine-tools (for example, for
			pressing, stamping, punching, tapping, threading,
			drilling, boring, broaching, milling, turning or screw
			driving), including dies for drawing or extruding metal
			and rock drilling or earth boring tools.
		8207.30 00	- Tools for pressing, stamping or punching
			FOR USE IN JEWELRY MANUFACTURE	FREE
		8207.40 00	- Tools for tapping or threading
			FOR USE IN JEWELRY MANUFACTURE	FREE
		8207.90 00	- Other interchangeable tools
			FOR USE IN JEWELRY MANUFACTURE	FREE
84	84.12		Other engines and motors.
			- Pneumatic power engines and motors:
		8412.39 00	- - Other
			PNEUMATIC ENGRAVING AND STONE SETTING
			HIGHSPEED POWER UNITS EQUIPPED WITH
			FLEXIBLE SHAFT AND FOOT CONTROL	FREE
	84.14		Air or vacuum pumps, air or other gas compressors
			and fans; ventilating or recycling hoods incorporating
			a fan, whether or not fitted with filters.
		8414.10 00	- Vacuum pumps
			SELF- CONTAINED VACUUM PUMPS USED FOR MIXING/REMOVAL OF AIR FROM. INVESTMENTS
			SLURRIES	FREE
	84.17		Industrial or laboratory furnaces and ovens, including
			incinerators, non-electric.
		8417.10 00	- Furnaces and ovens for the roasting, melting or other
			heat- treatment of ores, pyrites or of metals
			LABORATORY TYPE FURNACES AND OVENS FOR
			MELTING METALS, (E.G., COPPER, SILVER, GOLD,
			PLATINUM, PALLADIUM) WITH MELTING
			TEMPERATURE RANGE OF 500 F TO 3500 F; WAX
			BURNT- OUT FURNACES	FREE
	84.24		Mechanical appliances (whether or not hand-operated)
			for projecting, dispersing or spraying liquids or powders;
			fire extinguishers, whether or not charged; spray guns
			and similar appliances; steam or sand blasting machines
			and similar jet projecting machines.
		8424.30 00	- Steam or sand blasting machines and similar jet projecting machines
			- SAND BLASTING MACHINES FOR REMOVING
			INVESTMENT AND FIRESCALE INCLUDING
			CLEANING AND TEXTURE FINISHING PRECIOUS
			METALS	FREE
	84.54		Converters, ladles, ingot moulds and casting machines,
			of a kind used in metallurgy or in metal foundries.
		8454.20 00	- Ingot moulds and ladles
			FOR USE IN JEWELRY MANUFACTURE	FREE
		8454.30 00	- Casting machines
			MANUAL OR MOTORIZED CENTRIFUGAL CASTING MACHINES FOR PRECIOUS METALS; VACUUM
			CASTING MACHINES WITH BUILT-IN DIGITAL
			CONTROLLER FOR PRECIOUS METALS, VERTICAL
			CASTING MACHINES FOR PLATINUM	FREE
	84.55		Metal- rolling mills and rolls therefor.
			- Other rolling mills:
		8455.22 00	- - Cold
			MOTORIZED OR MANUAL DOUBLE-GEARED
			ROLLING MILLS WITH EITHER FLAT OR GROOVED
			ROLLERS FOR SHEETS, PLATES OR WIRES OF
			PRECIOUS METAL ALLOYS	FREE
	84.56		Machine-tools for working any material by removal of
			material, by laser or other light or photon beam,
			ultrasonic, electro-discharge, electro-chemical, electron
			beam, ionic beam or plasma arc processes.
		845630 00	- Operated by electro-discharge processes
			BENCH- TYPE SPARK ERODING DIE-MAKING
			MACHINE	FREE
	84.60		Machine-tools for deburring, sharpening, grinding,
			honing, lapping, polishing or otherwise finishing metal
			or cermets by means of grinding stones, abrasives or
			polishing products, other than gear cutting, gear
			grinding or gear finishing machines of heading
			No. 84.61.
		8460.90 00	- Other
			BARREL, MAGNETIC, VIBRATORY DISC
			MOTORIZED TUMBLERS FOR POLISHING PRECIOUS
			METALS	FREE
	84.62		Machine-tools (including presses) for working metal
			by forging, hammering or die-stamping; machine-tools
			(including presses) for working metal by bending,
			folding, straightening, flattening, shearing, punching
			or notching; presses for working metal or metal carbides,
			not specified above.
			- Other:
		8462.91 00	- - Hydraulic presses
			COMPACT COMBINATION PRESS CAPABLE OF
			BLANKING, COINING AND DEEP DRAWING OF
			PRECIOUS METALS	FREE
	84.65		Machine-tools (including machines for nailing, stapling,
			glueing, or otherwise assembling) for working wood,
			cork, bone, hard rubber, hard plastics or similar hard
			materials.
		8465.91 00	- - Sawing machines
			Other
			EQUIPPED WITH MOTOR, BEARING AND
			CIRCULATING PUMP USED FOR CUTTING SHELLS
			INTO CUBES	FREE
		8465.93 00	- - Grinding, sanding or polishing machines
			FOR EDGE, ROUGH OR FINE GRINDING OF SHELL
			CUBES OR SHELL BEADS; PEARL POLISHING,
			CLEANING FOR FINISHING MACHINES WITH TWO
			(2) OR MORE BARRELS OR CYLINDER HOLDERS	FREE
		8465.95 00	- - Drilling or morticing machines
			PEARL DRILLING MACHINES	FREE
	84.67		Tools for working in the hand, pneumatic hydraulic
			or with self-contained non-electric motor.
			- Pneumatic:
		8467.11 00	- - Rotary type (including combined rotary-percussion)
			FOR USE IN JEWELRY MANUFACTURE	FREE
		6467.19 00	- - Other
			FOR USE IN JEWELRY MANUFACTURE	FREE
	84.68		Machinery and apparatus for soldering, brazing or
			welding, whether or not capable of cutting, other than
			those of heading No. 85.15; gas-operated surface
			tempering machines and appliances.
		8468.20 00	- Other gas-operated machinery and apparatus
			GAS GENERATING SOLDERING MACHINES USING
			DISTILLED WATER AS FUEL FOR THE
			MANUFACTURE OF ARTICLES OF PRECIOUS
			METAL	FREE
	84.77		Machinery for working rubber or plastics or for the
			manufacture of products from these materials, not
			specified or included elsewhere in this Chapter.
		8477.80 00	- Other machinery
			BENCH TYPE VULCANIZERS FOR CURING NATURAL
			OR SYNTHETIC RUBBER UNDER PRESSURE INTO
			LOST WAX CASTING MOLDS FOR USE IN THE MANUFACTURE OF PRECIOUS METALS	FREE
	84.79		Machines and mechanical appliances having individual
			functions, not specified or included elsewhere in this
			Chapter.
		8479.89 00	- - Other
			LABORATORY TYPE ULTRASONIC OR IONIC
			APPARATUS FOR REMOVAL OF RESIDUAL CONTAMINATORS ON ARTICLES OF PRECIOUS
			METAL; BENCH-TYPE PRECIOUS METAL TUBE
			FORMING AND BENDING MACHINES;
			ELECTROSTRIPPING MACHINES FOR REMOVAL OF FIRESTAIN AND OXIDATION ON PRECIOUS METALS;
			SCRAP ALLOYED METAL REFINING MACHINES
			UTILIZING "AQUA REGIA" OR NITRIC ACID WITH
			FUME NEUTRALIZING TOWER/FILTERS	FREE
85	85.08		Electro-mechanical tools for working in the hand, with self-contained electric motor.
		8508.80 00	- Other tools
			ENGRAVING AND STONE SETTING HAND TOOLS
			EQUIPPED WITH PENDANT MOTOR, FLEXIBLE
			SHAFT, HANDPIECE AND FOOT CONTROL	FREE
	85.14		Industrial or laboratory electric (including induction
			or dielectric) furnaces and ovens; other industrial or
			laboratory induction or dielectric heating equipment.
		8514.20 00	- Induction or dielectric furnaces and ovens
			LABORATORY TYPE FURNACES AND OVENS FOR
			MELTING METALS	FREE
	85.15		Electric (including electrically heated gas), laser or
			other light or photon beam, ultrasonic, electron
			beam, magnetic pulse or plasma arc soldering,
			brazing or welding machines and apparatus,
			whether or not capable of cutting; electric
			machines and apparatus for hot spraying of metals
			or cermets.
		8515.80 00	- Other machines and apparatus
			MINI- TACH WELDING, FUSION WELDING AND
			MIDGET WELDING MACHINES FOR THE
			MANUFACTURE OF ARTICLES OF PRECIOUS
			METALS	FREE
	85.37		Boards, panels, consoles, desks, cabinets and other
			bases, equipped with two or more apparatus of
			heading No. 83.35 or 85.36, for electric control or
			the distribution of electricity, including those
			incorporating instruments or apparatus of Chapter
			90, and numerical control apparatus, other than
			switching apparatus of heading No. 85.17
		8537.10 00	- For a voltage not exceeding 1,000 V
			PROGRAMMABLE CONTROLLERS FOR GAS OR
			ELECTRIC WAX BURNT OUT FURNACES AND
			OVENS	FREE
90	90.16	9016.00 00	Balances of a sensitivity of 5 cg or better, with or
			without weights.
			WEIGHING SCALES FOR USE IN JEWELRY
			ENTERPRISES	FREE

 

ANNEX 3

REPUBLIC ACT NO. 8550

Philippine Fisheries Code of 1998

EXECUTIVE ORDER NO. 209

Guidelines and Procedures for the Availment by Commercial Fishers of the Tax and Duty Exempt Importation of Fishing Vessels, Equipment and Paraphernalia and Tax and Duty Rebates on Fuel Consumption Provided for Under Section 35 of Republic Act No. 8550, Otherwise Known As the Philippine Fisheries Code of 1998

- Signed 09 February 2000 -

Annex "A"

IMPLEMENTING RULES AND REGULATIONS FOR THE AVAILMENT OF THE TAX AND DUTY EXEMPT IMPORTATION OF FISHING VESSELS, EQUIPMENT AND PARAPHERNALIA AND TAX AND DUTY REBATES ON FUEL CONSUMPTION

RULE 1

Definition of Terms

For purposes of this Executive Order (EO), the following terms are defined as:

1. Authority to Import — refers to a certificate issued by the Maritime Industry Authority (MARINA), upon endorsement of BFAR, to a qualified commercial fishing vessel operator for tax and duty-exempt importation of fishing vessels/boats covered in ANNEXES "B & C".

2. Certificate of Eligibility — refers to a certificate issued by the Bureau of Fisheries and Aquatic Resources (BFAR) to a qualified commercial fishing vessel operator for tax and duty-exempt importation of fishing equipment and paraphernalia covered in ANNEX "B".

3. Certificate of Non-Availability (CNA) — refers to a certificate issued by the Board of Investments (BOI) to a qualified commercial fishing vessel operator verifying that a particular article or articles covered under ANNEX "C" is/are not locally available of comparable quality, quantity and price. This certificate shall also serves as an authority to import said articles tax and duty-exempt.

4. Commercial Fishing Boat License (CFBL) — refers to a license/permit issued by BFAR for fishing vessel/boat with minimum capacities more than three (3) gross tons (GT) to be used for fishing operation in Philippine territorial waters/seas, exclusive economic zone, and in the high seas.

5. Commercial Fishing — refers to the taking of fishery species by passive or active gear for trade, business or profit beyond subsistence or sports fishing, to be further classified as:

a) Small-scale commercial fishing — fishing with passive or active gears utilizing fishing vessels of above three (3) gross tons (GT) up to twenty (20) GT.

b) Medium-scale commercial fishing — fishing utilizing active gears and vessels above twenty (20) GT up to one hundred fifty (150) GT; and

c) Large-scale commercial fishing — fishing utilizing active gears and vessels of more than one hundred fifty (150) GT.

6. Commercial Fishing Vessel Operator — refers to any person, enterprise, cooperative, corporation of Philippine citizenship presently engaged in commercial fishing as defined in Number 5 above, duly registered with the Securities and Exchange Commission (SEC) or other appropriate government institutions, as the case may be.

7. Exclusive Economic Zone (EEZ) — refers to an area beyond and adjacent to the territorial sea, which shall not extend beyond 200 nautical miles from the baselines from which the breadth of the territorial sea is measured.

8. Fishing vessel — refers to any boat, ship or other watercraft equipped to be used for taking of fishery species or aiding or assisting one (1) or more vessels in the performance of any activity relating to fishing, including, but not limited to preservation, supply, storage, refrigeration, transportation and/or processing.

9. Fishing equipment and paraphernalia — refers to instruments, devices, tools, gadgets carried or installed in a fishing vessel, used in the process of finding, attracting, catching, conveying, storing, preserving fishery species including but not limited to navigational and communication equipment, fishing gears such as hydraulic winches, hoist, fishing net, puretic power blocks, fishing lights refrigeration system, power generators.

10. Fuel — refers to diesel oil or bunker fuel in its finished form ready for use to propel international fishing vessel, excluding lubricants and greases and other petroleum products.

11. General Arrangement Plan of the Vessel — refers to the layout/plans of information as to ship's deck outlines derived from the hull form, as developed, and main waterlight transverse bulkheads, properly positioned with reference with floodable length.

12. High Seas — refer or apply to all parts of the sea that are not included in the exclusive economic zone, in the territorial sea or in the internal waters of a State, or in the archipelagic waters of an archipelagic State.

13. Integral parts of fishing vessel — refers to items which are built into or protrude through the ship's hull, such as sea chests, bow thrusters, stern thrusters, stabilizers, waterjet intakes, waterjet nozzles, tailshafts, rudder pintels and gudgeons. Integral parts are considered to have a direct affect on the water-tightness and structural integrity of the vessel.

14. Latest survey report from the country of origin — refers to the latest report from the country of origin after the examination or inspection of a ship or parts of its cargo or equipment to determine its condition, responsibility for damage and disposition to be made.

15. Lease-Purchase Agreement — refers to an agreement for the lease of a foreign-owned vessel to a Filipino citizen, qualified corporation or association for commercial fishing by a foreign person, corporation or entity with the option granted to the lessee to purchase the vessel.

16. Not locally produced/available — refers to not locally produced articles relative to quantity, quality and price.

17. Tax and duty-exempt importation — refers to the bringing in of goods from the country of origin through a normal business transaction process wherein the payment of the corresponding duties on the goods involved as well as the value added tax (VAT) for the said transaction, are waived. In this case, the goods referred to are the fishing vessels, equipment and paraphernalia.

18. Tax and duty rebate — shall mean a credit against taxes and duties equal to those actually paid in the purchase of fuel oil used in the commercial fishing operation, which shall be evidenced through the issuance of a Tax Credit Certificate by the Department of Finance (DOF) One Stop Shop Tax Credit and Duty Drawback Center.

19. Valid Certificate of Vessel's Registry from the Country of Origin — a valid document issued by the government establishing the nationality and ownership of a vessel.

RULE II

Tax and Duty-Exempt Importation of Fishing Vessels, Equipment and Paraphernalia

SECTION 1. Covered Articles

A. The tax and duty-exempt importation under this EO shall cover the following:

1) Articles listed in ANNEX "B" of this EO, subject to the completion of the requirements as provided for under Section 4 hereof.

2) Articles listed in ANNEX "C" of this EO, subject to BOI's certification stating that an article to be imported is not locally available of comparable quality, quantity and price.

3) Fishing vessels/boats covered under ANNEXES "B" & "C" of this EO shall be not more than five (5) years old.

B. The importation of articles shall be subject to all existing import rules, regulations, and requirements, as the case may be.

SECTION 2. Covered Enterprises

All commercial fishing vessel operators of Philippine registry as defined in Number 6 of Rule 1 hereof are eligible to avail of the tax and duty incentives provided for herein.

SECTION 3. Period of Exemption

A. The tax and duty exemption may be availed of within five (5) years from the date of the effectivity of this EO.

B. Imported articles already in transit when the incentive is still effective but will arrive at any Philippine port when the period of incentive has already expired, shall be granted with tax and duty exemption. Provided that, The corresponding letter of credit has been opened prior to or during the day of expiration of the effectivity of the EO.

SECTION 4. Procedures for the Availment of Tax and Duty Exemption

A. Fishing vessels/boats and its integral parts

1) A qualified commercial fishing vessel operator shall file the following documents to the BFAR in order to avail of the tax and duty-exempt importation of fishing vessels/boat listed in ANNEXES "B & C".

a) Application letter/request;

b) Commercial Fishing Boat License (CFBL) or in the case of a newly formed fishing company:

1. Latest business registration issued by SEC, CDA, DTI, and Municipal LGUs, as the case may be; and

2. In the case of newly formed corporation or cooperatives, By-Laws or Articles of Incorporation.

c) In the case of a cooperative or corporation.

1. Duly notarized resolution of the company's Board of Directors, certified by the Board Secretary, authorizing the filing of the application and designating the authorized representative to represent the company;

2. Latest certificate of good standing showing the current list of directors/officers of Company Seal of Business Registration of the registered owner, and

3. Duly notarized/authenticated Power of Attorney of Board Resolution authorizing the signatory to the Memorandum of Agreement to act as such in behalf of the registered owner.

d) Valid Certificate of Vessel's Registry from the country of origin;

e) General arrangement plan of the vessel;

f) Latest survey report from the country of origin;

g) Sworn statement that the vessel to be imported is for the exclusive use of the importing enterprises;

h) Any of the following; and:

1. Valid Memorandum of Agreement/Lease-Purchase Agreement, or

2. Pro-forma Invoice or Purchase Order; or

3. Deed of Sale.

i) In the case of fishing vessel/boat covered under ANNEX "C", Certificate of Non-Availability issued by BOI.

2) BFAR shall review and process applications for tax and duty-free importation provided that the required documents under Section 4 A of this Rule are complete and in order. Based on the documents submitted, BFAR shall determine whether the applicant is a qualified fishing vessel operator and subsequently issue an endorsement together with the documents referred in Section 4 A of this Rule to MARINA within three (3) working days from the date of receipt, stating therein its favorable endorsement for the tax and duty-exempt importation of the fishing vessel/boat.

3) Only upon receipt of BFAR's endorsement with the supporting documents mentioned above, MARINA shall evaluate the sea worthiness of the vessel and issue an Authority to Import (ATI) to the applicant and shall forward a copy (with a copy of BFAR's endorsement) to Department of Finance (DOF) Revenue Office within three working days. The Administrator or his duly authorized representative shall be the signatory to the Authority to Import.

B. Fishing equipment and paraphernalia covered under ANNEX "B" excluding fishing vessels/boats

1. A qualified commercial fishing vessel operator shall file the following documents to BFAR in order to avail of the tax and duty-exempt importation of fishing equipment and paraphernalia listed 'ANNEX "B".

a) Application letter/request;

b) Commercial Fishing Boat License (CFBL);

c) Pro-forma Invoice from prospective foreign supplier or Purchase Order of an enterprise to a foreign supplier; and

d) A sworn statement that the articles to be imported are for the exclusive use of the importing enterprise/applicant.

2) BFAR shall review and process the application, provided that the required documents under Section 4 A of this Rule are complete and in order and shall issue a Certificate of Eligibility (CE) and forward a copy to DOF within three (3) working days from the date of receipt of the application/request. The BFAR Director or his/her duly authorized representative shall be the signatory to the CE.

C. Fishing vessels/boats, equipment and paraphernalia covered under ANNEX "C"

1. A qualified commercial fishing vessel operator must first secure a Certificate of Non-Availability (CNA) from the Board of Investments (BOI) in order to avail of the tax and duty-exempt importation of fishing equipment and paraphernalia listed in ANNEX "C". For this purpose, a vessel operator must submit to BOI the following documents.

a. Application letter/request;

b. CFBL;

c. Pro-forma Invoice from prospective foreign supplier or Purchase Order of an enterprise to a foreign supplier; and

d. A sworn statement that the articles to be imported are for the exclusive use of the importing enterprise.

2) Based on the documents submitted, BOI finds that the article to be imported is not locally produced of comparable quantity, quality and price, the BOI shall issue a Certificate of Non-Availability (CNA) for tax and duty-exempt importation and forward a copy to DOF Revenue Office within ten (10) working days from the date of receipt of the application with supporting documents. The BOI Executive Director or his duly authorized representative shall sign the CNA.

3) In the case of fishing vessels/boats covered under ANNEX "C", however, the importing commercial fishing vessel operator issued with CNA is still subject to the requirements and procedures provided under Section 4 A of this Rule.

SECTION 5. Arrival and release of shipment

A. Upon arrival of the articles covered under ANNEXES "B or C" at any of the Philippine ports, the importer shall submit the corresponding ATI, CE, or CNA including its corresponding documents referred in Section 4 of this Rule, as the case may be, to DOF Revenue Office for processing and evaluation.

B. The DOF Revenue Office shall subsequently issue an endorsement to the BOC Tax Exempt Division for the release of the tax and duty-exempt articles within three (3) working days from the date of receipt of request/application submitted by the importing fishing vessel operator.

C. Upon receipt of the DOF's endorsement, the BOC Tax Exempt Division shall forward the same to the Collector of Customs at the concerned port.

D. The Customs Collector shall then instruct the release of the imported fishing vessel, equipment and/or paraphernalia.

E. The BOC shall then release the imported vessel upon completion of the requirements and documents within 5 working, days. aEcTDI

RULE III

Tax and Duty Rebate on Fuel Consumption

SECTION 1. Covered Enterprises

All commercial fishing vessel operators of Philippine registry engaged in fishing in the high seas as defined in Number 12 of Rule 1 are eligible to avail of duty and tax rebates on fuel consumption being granted under Section 35 of Republic Act No. 8550 otherwise known as The Philippine Fisheries Code of 1998.

SECTION 2. Covered Fuel Consumption

Taxes and duties paid on fuel as defined in 10 of Rule I and consumed by covered enterprises for their commercial fishing operations, shall be eligible for tax and duty rebates, provided the fuel involved is consumed within one (1) Year from the date of purchase.

SECTION 3. Documentation Requirements

A commercial fishing vessel operator operating in the high seas availing of the fuel oil tax and duty rebates must submit the following documents to the Department of Finance (DOF) — ONE-STOP-SHOP TAX CREDIT AND DUTY DRAWBACK CENTER.

A Inspection of Vessels for high seas water issued by MARINA (certified true copy by MARINA),

B. Commercial Fishing Boat License issued by BFAR,

C. Notarized Certificate of Fuel Loaded issued by BOC Customs Inspector,

D. Documents as proof of fuel consumed,

1) Certification under oath of commercial fishing vessel operator the average fuel oil consumption of the subject vessel for a given period of time indicating therein the following information:

a. Name of fishing vessel and its registry number,

b. Quantity of fuel oil bought;

c. Invoice Number, and

d. Date and place of delivery.

2) Certification under oath of the Chief Engineer as attested by the Skipper/Captain as to the total fuel oil consumed for the duration of the fishing expedition;

3) A sworn statement attesting that the distance/areas reflected in the attached copy of the portion of the logbook of the vessel indicating therein the areas in longitudes and latitudes scales based on international standard maritime chart/map are the actual areas/distance traveled by the subject fishing vessel.

E. Documents as proof of fuel purchased, and

1) Original copy of sales invoices, official, receipts

2) Bunkering fuel permit issued by the Office of the Customs Collector or the Port Operations Division of the Bureau of Customs, as the case may be.

3) Certification under oath from the fuel company attesting to the payment of customs duties and excise taxes.

F. Documents as proof of fuel oil delivered.

1) Certification under oath by the Captain of the ship relative to the quantity and amount of fuel delivered on board;

2) Certification under oath by the owner/operator of the vessel relative to the quantity and amount of fuel delivered on board.

3) Certification under oath by the Oil companies/Fuel suppliers as to the actual delivery of fuel on board.

SECTION 4. Procedures for the availment of tax and duty rebate on fuel consumption

A The applicants for tax and duty rebate shall file the documents referred in Section 3 of this Rule together with an accomplished Claimant Information Sheet (CIS) to the DOF-ONE-STOP DUTY DRAWBACK CENTER and shall pay a non- refundable filing fee to the DOF-CENTER. The filing fee can be paid in cash or in manager, cashier or company check.

B. The application will be checklisted within five (5) working days as to completeness of the documents. Once the documents submitted are complete, a claim stub shall be issued to the claimant. The Claimant shall again pay a non- refundable processing fee to the DOF-CENTER. Also, the processing fee can be paid in cash or in manager, cashier or company check.

C. Subsequently, a tax credit certificate corresponding to the amount of the approved rebates be issued within thirty (30) working days after the issuance of the claim stub, subject to the DOF-CENTER's policies, rules and regulations, and other applicable laws governing the issuance of tax credits.

SECTION 5. Transferability of Tax Credit Certificate

The fuel tax credit certificates issued under this EO shall be transferable only to fuel oil companies where the commercial fishing vessel operator sourced the fuel consumed in their commercial fishing operations in the high seas.

RULE IV

Penal Provision

SECTION 1. Any person who will make any fraudulent claim under the Act, regardless of whether or not a tax incentive has been granted, shall, in addition to other penalties provided by law, shall be punished in accordance with the governing provisions under Title X, Statutory Offenses and Penalties of the National Internal Revenue Code of 1997.

SECTION 2. Furthermore, all tax and duty-exempt importation pursuant to these rules and regulations when sold, transferred or disposed of to non-exempt persons/entities, shall be liable to pay twice the amount of taxes and duties waived or subject such articles to compensation and/or seizure in accordance with the provisions of the Tariff and Customs Code, as amended. Civil penalties such as payment of surcharge and interest shall be imposed pursuant to Sections 243 and 249 of the National Internal Revenue Code, as amended.

Annex "B"

LIST OF FISHING VESSEL, FISHERY EQUIPMENT AND PARAPHERNALIA ELIGIBLE FOR TAX AND DUTY-FREE IMPORTATION FOR FIVE (5) YEARS

(Authority to Import must be secured from MARINA and/or Certificate of Eligibility must be secured from BFAR)

HDG. NO.	H.S. CODE	PRODUCT DESCRIPTION
73.26	7326.90 10	Ships' rudder, of steel
84.08	8408.10 00	Marine propulsion engines
84.09	8409.99 00	Parts of marine propulsion engines
84.13	8413.50 00	Other reciprocating positive displacement pumps for hydraulic equipment
	8413.60 00	Other rotary positive displacement pumps for hydraulic equipment
	8413.70 10	Centrifugal brine water pumps, single stage, single suction, horizontal shaft type suitable for belt drive or direct coupling (except pumps with shafts common with prime mover)
	8413.70 90	Other centrifugal pumps
	8413.81 00	Other pumps for liquid (e.g. hydraulic pump)
	8413.91 90	Parts of pumps of subheading nos. 8413.50 00, 8413.60 00, 8413.70 10, 8413.70 90 and 8413.81 00
84.14	8414.30 00	Compressors of a kind used in refrigerating equipment
	8414.80 00	Other air compressors
	8414.90 00	Parts of Hdgs. 8414.30 00 and 8414.80 00
84.19	8419.50 90	Heat exchange units
84.21	8421.21 00	Machinery and apparatus for filtering or purifying water (water dessalinator)
84.25	8425.31 00	Winches powered by electric motor
	8425.39 00	Other winches
84.79	8479.89 00	Ice crushers with accessories
84.83	8483.10 00	Propeller shafts (including cam shafts and crank shafts) and cranks
	8483.40 00	Gears and gearing, other than toothed wheels, chain sprockets and other transmission elements presented separately; ball or roller screws; gear boxes and other speed changers, including torque converters
84.85	8485.10 00	Ships' or boats' propellers and blades therefor
85.02	8502.12 00	Marine generating sets of an output exceeding 75 kVA but not exceeding 375 kVA
	8502.13 00	Marine generating sets of an output exceeding 375 kVA
85.03	8503.00 00	Parts of marine generating sets of an output exceeding 75 kVA
85.25	8525.10 00	Transmission apparatus other than apparatus for radio-broadcasting or television
	8525.20 00	Transmission apparatus incorporating reception apparatus
85.26	8526.10 00	Radar apparatus
	8526.91 00	Radio navigational aid apparatus (e.g. radio buoy, global positioning system, other marine electronic equipment)
89.02	8902.00 10	Fishing vessels 40 GT and above
90.14	9014.10 00	Direction finding compasses
	9014.80 00	Scanning sonar and fishfinders
94.05	9405.40 90	Other electric lamps and lighting fittings (e.g. underwater lights)

 

ANNEX "C"

LIST OF FISHING VESSEL, EQUIPMENT AND PARAPHERNALIA ELIGIBLE FOR TAX AND DUTY-FREE IMPORTATION FOR FIVE (5) YEARS

(Certificate of Non- Availability must be secured from BOI)

HDG. NO.	H.S. CODE	PRODUCT DESCRIPTION
32.08	3208.10 90	Paints and varnishes based on polyester
	3208.20 90	Paints and varnishes based on acrylic or vinyl polymers
	3208.90 00	Paints other than those based on polyester, acrylic or vinyl polymers
39.26	3926.90 20	Fishing floats
56.08	5608.11 00	Purse seine fishing nets (complete)
72.07	7207.20 90	ABS Steel plates /MS Steel plates
73.04	7304.29 00	Steel tubes and pipes
73.05	7305.31 10	Stainless steel pipes and tubes
	7305.31 90	Other steel pipes and tubes
73.12	7312.10 90	Purse seine cables
73.15	7315.82 00	Alloy chains
79.01	7901.11 00	Zinc, anode not alloyed containing by weight 99.99% or more of zinc
	7901.12 00	Zinc, not alloyed containing by weight less than 99.99% of zinc
85.01	8501.20 00	Universal AC/DC motors of an output exceeding 37.5 W
	8501.31 00	Other DC motors/generators of an output not exceeding 750 W
	8501.32 00	Other DC motors/generators of an output exceeding 750 W but not exceeding 75 KW
	8501.33 00	Other DC motors/generators of an output exceeding 75 KW but not exceeding 375 KW
	8501.34 00	Other DC motors/generators of an output exceeding 375 KW
	8501.51 00	AC motors, multi-phase of an output not exceeding 750 W
	8501.52 00	AC motors, multi-phase of an output exceeding 750 W but not exceeding 75 KW
	8501.53 00	AC motors, multi-phase of an output exceeding 75 KW
	8501.61 00	AC generators (alternator) of an output not exceeding 75 kVA
	8501.62 00	AC generators (alternator) of an output exceeding 75 kVA but not exceeding 375 kVA
	8501.63 00	AC generators (alternator) of an output exceeding 375 kVA but not exceeding 750 kVA
	8501.64 00	AC generators (alternator) of an output exceeding 750 kVA
85.13	8513.10 90	ASA attraction light (with battery as a source of energy)
89.02	* 8902.00 90	Fishing vessels above 3 GT but below 40 GT
	* 8902.00 90	Skiff boats
89.05	* 8905.90 00	Light boats

 

ANNEX 4

List of Products Subject to Dumping Duty

 

Country	HS	Description/		Dumping Duty		Date of
	Hdg. No.	Specific Exporter(s)				Imposition 1
Finland	4801.00 00	Newsprint, off grade		US $156.92/MT		26 December 1996
China	6302.60 00)	Face towel		US $5.90/kg.		30 August 1996
	6302.91 00)	Hand towel		US $5.69/kg.
Hongkong	6302.60 00)	Face towel		US $5.09/kg.		30 August 1996
	6302.91 00)	Hand towel		US $6.02/kg.
		Bath towel		US $3.85/kg.
Germany	6902.10 00	Magnesite-based (containing more
		than 50% MgO) refractory bricks			09 July 1998
		Exporter:
		Didier- Werke AG		DM257.00/MT
PROC	7307.19 00	Galvanized malleable coated fittings
		and zinc coated fittings: 2			09 December 1998
				US $/	US $/
		Item	Sizes	100 pc	kg.
		Elbows	½" to 2"	31.00	0.91
			1" to 2"	45.00	1.00
			3" to 4"	422.00	1.62
		St. Elbow	½" to 1"	17.11	1.20
		Tees branded equal	½" to 2"	40.00	0.83
		Tee	½" to 2"	26.00	0.54
			1¼" x 2"	58.00	7.48
			1" to 2"	44.00	0.68
		Tee reducer	3/3 x ½" to
			2" x 1"	57.36	1.32
		Elbow reducer
		plug	¾" x ½" to 1"	7.45	1.28
		Bushing	½" to 1/8" to
			1¼" x ½"	12.36	1.36
		Sockets	½" to 2"	17.00	0.74
		Coupling	½" to 1½"	7.50	0.78
			1½"	44.00	1.37
			½" to 2"	24.72	1.03
		Union flat #34	½ to 2"	86.56	1.21
		Union flat #32	2"	131.63	1.06
		Union flat	½" to 2"	61.00	1.11
China	2835.31 00	Sodium tripolyphosphates			17 December 1998
		Exporters:
		Kunming STPP Plant		US $116.42/MT 2/
		Qing Dao Chemical and Medicines
		Import and Export Company, Ltd.	US $139.29/MT 2/
		Other Exporters		US $139.29/MT 2/
Russia	7209.16 00	Cold Rolled Coils and Sheets		% of
	7209.17 00				Export
	7209.18 90	Exporters:		US$/MT	Price
	7209.26 00	Magnitogorsk Iron and Steel Works	5.87	2.06
	7209.27 00	Metalsrussia Corp. (Hongkong) Ltd.	0	0
	7209.28 00	Metalsasia (Europe) Ltd.		41.37	15.00
	7209.90 00	Duferco S.A.		23.18	7.96	Imposition
		Balli Trading Ltd.		43.19	16.65	suspended until the
		Industrial Steels, Ltd.		33.07	11.87	domestic industry is
		Cargill Int'l. Trading Ltd.		55.29	21.10	already in its normal
		United Metal Supply Ltd.		46.98	17.57	operations
		Voest- Alpine Intertrading	64.28	25.75
		Midland Resources, Inc.		70.40	28.54
		MMK Metal HK Ltd.		27.12	9.80
		TCI Trans Commodities AG	12.59	4.39
		All Other Exporters		7.89	2.67
Russia	7207.11 90	Steel Billets			% of
	7207.20 90				Export
		Exporters:		US$/MT	Price
		Metal Traders Stahl Handel	18.00	14.75
		Multi- Trade Enterprises AG	17.50	13.57
		SLAV-AG (Austria)		16.17	12.41
		Asia Industrial Co., Ltd.		10.00	6.06
		Balkan Steel Int'l. Establishment	8.00	4.86
		(Liechtenstein)
		Pacific Atlantic Resources
		PTE, Ltd. (Australia)		6.76	5.51
		Balli Steel (U.K.)		6.11	3.62	Imposition
		Mitsui & Co., Ltd. (Hong Kong)	4.85	3.16	suspended until the
		Duferco, SA (Switzerland)	4.63	3.59	domestic industry is
		ZAP-Sib Met Kombinat		3.74	2.19	already in its normal
		Lebgok AG (Switzerland)		0.00	0.00	operations
		UVISCO, Ltd. (U.K)		0.00	0.00
		UMS United Metal Supply, Ltd.	0.00	0.00
		(Liechtenstein)
		Stenna Trading AB (Sweden)	0.00	0.00
		Crown Trade & Finance Ltd.	0.00	0.00
		(Switzerland)
		Tse Yu Hong Metals, Ltd.
		(Hongkong)		0.00	0.00
		VANOMET AG (Switzerland)	0.00	0.00
		Noble Resources Corp., Ltd.	0.00	0.00
		(Hongkong)
		Angku- Taichung (Taiwan)	0.00	0.00
		BCD Supplies Ltd. (Russia)	0.00	0.00
		BCL Trading		0.00	0.00
		Borelia Ltd. (Liechtenstein)	0.00	0.00
		COMCE IMPLEX, Ltd.		0.00	0.00
		Daewoo Handles GMH Corp.	0.00	0.00
		(Korea)
		Glencore International AG	0.00	0.00
		(Switzerland)
		Klockner Steel Trade GMBH	0.00	0.00
		(Germany)
		MacSteel Int'l, Ltd. (U.K.)		0.00	0.00
		Metal Russia Corp., Ltd.		0.00	0.00
		OSKMET, Ltd. (U.K.)		0.00	0.00
		Preussag Handel GMBH (Germany)	0.00	0.00
		Reeferway, Ltd. (British Virgin	0.00	0.00
		Islands)
		Satra Metallurgical, Inc. (USA)	0.00	0.00
		Taco Metal Asia, Ltd.		0.00	0.00
		Tenson Arbed PTE, Ltd. (Singapore)	0.00	0.00
		Voest Alpine Intertrading AG (Austria)	0.00	0.00
South Korea	3902.10 00	Polypropylene (PP) Resins	% of		02 October 2000
				Export
		Exporters:	PP Grade	US$/MT	Price
		Daelim Corp.	PP101	14.63	3.90
			PA164V	7.91	2.09
			PP164	0	0
			PP137V	0	0
		Hanwha Corp.	PH630	34.17	8.46
			PH460	23.38	5.49
		Kolon Int'l	SFC150B	71.82	18.83
		Hyundai Corp.	H3400	28.93	6.73
			H5300	10.48	2.51
			H4540	8.78	2.11
			H1500	0	0
			H4500	0	0
		Samsung Gen.	HY300	0	0
		Chemicals
		Sk Global	H150F	84.96	20.89
			H150N	80.89	18.30
			H235W	44.58	11.07
			H360F	35.61	8.89
			H730F	27.19	6.85
			H380F	0	0
			H870F	0	0
		Do- One	H5300	0	0
		Marketing
		Jinwon Trading	H5300	12.75	3.16
		LG International	H550	148.62	39.42
		Sekitoku	H550	128.15	32.19
		Sewon Corp.	Note 1	28.94	9.32
		STC Corp.	H150F	0	0
			H320L	0	0
			FC150B	0	0
			SFC150B	0	0
		Hyosung T & C	J700	73.67	18.03
			J600P	46.52	10.51
			F600H	46.14	11.51
			F600	39.33	9.24
			F501	29.16	6.77
Malaysia	7005.29 90	Clear Gloat Glass				13 December 2000
					% of
			Nominal		Export
		Exporters:	Sizes	US$/MT	Price
		Malaysian Sheet Glass	3 mm	105.24	69.66
		Berhad
			6 mm	111.47	87.71
			10 mm	152.63	89.88
			12 mm	131.24	17.50
		NSG Hongkong	10 mm	118.99	56.88
			12 mm	112.36	51.98
Indonesia	7005.29 90	Clear Gloat Glass			% of	13 December 2000
			Nominal		Export
		Exporters:	Sizes	US$/MT	Price
		PT Muliaglass	2 mm	11.42	7.41
			3 mm	30.36	25.66
			5 mm	48.62	45.56
			6 mm	76.52	72.25
			10 mm	20.12	11.82
			12 mm	3.81	2.06
		PT Tensido	3 mm	34.18	35.68
			5 mm	67.64	48.81
			6 mm	56.59	53.51
			10 mm	11.59	7.12
			12 mm	3.16	2.37
		PT Tunggal Majuasri	3 mm	59.35	101.88
			5 mm	143.05	333.03
			6 mm	85.21	128.23
		PT Abdi Rakyat Bakti	6 mm	61.85	55.37
Malaysia	7209.18 90	Cold Rolled Coils and Sheets		% of	Imposition
					Export	suspended until the
		Exporter:		US$/MT	Price	domestic industry is
		Ornasteel Enterprises				already in its normal
		Corporation		86.14	31.62	operations

 

ANNEX 5

REPUBLIC ACT NO. 8800

An Act Protecting Local Industries by Providing Safeguard Measures To Be Undertaken in Response to Increased Imports and Providing Penalties for Violation Thereof

- Approved 19 July 2000 -

CHAPTER I

General Provisions

SECTION 1. Short Title. — This Act shall be known as the "Safeguard Measures Act'.

SECTION 2. Declaration of Policy. — The State shall promote the competitiveness of domestic industries and producers based on sound industrial and agricultural development policies, and the efficient use of human, natural and technical resources. In pursuit of this goal and in the public interest, the State shall provide safeguard measures to protect domestic industries and producers from increased imports which cause or threaten to cause serious injury to those domestic industries and producers.

SECTION 3. Scope of Application. — This Act shall apply to products being imported into the country irrespective of source.

SECTION 4. Definitions. — For the purposes of this Act, the following terms are defined as follows:

(a) "Agricultural product" refers to a specific commodity under Chapters 1 to 24 of the Harmonized System (HS) of Commodity Classification as used in the Tariff and Customs Code of the Philippines;

(b) "Commission" shall refer to the Tariff Commission;

(c) "Consumers" shall refer to natural persons or organized consumer groups who are purchasers, lessees, recipients, or prospective purchasers, lessees, recipients of consumer products, services or credit;

(d) "Critical circumstances" shall mean circumstances where there is prima facie evidence that increased imports, whether absolute or relative to domestic production, are a substantial cause of serious injury or threat thereof to the domestic industry and that delay in taking action under this Act would cause damage to the industry that would be difficult to repair;

(e) "Directly competitive products" shall mean domestically-produced substitutable products;

(f) "Domestic industry" shall refer to the domestic producers, as a whole, of like or directly competitive products manufactured or produced in the Philippines or those whose collective output of like or directly competitive products constitutes a major proportion of the total domestic production of those products;

(g) "Interested parties" shall include domestic producers, consumers, importers and exporters of the products under consideration;

(h) "Like product" shall mean a domestic product which is identical, i.e., alike in all respects to the imported product under consideration, or in the absence of such a product, another domestic product which, although not alike in all respects, has characteristics closely resembling those of the imported product under consideration;

(i) "Market access opportunity" shall mean the percentage of the total annual volume of imports of an agricultural product to the corresponding total volume of domestic consumption of the said product in the country in the three (3) immediately preceding years for which data are available;

(j) "Minimum Access Volume (MAV)" is the amount of imports of an agricultural product allowed to be imported into the country at a customs duty lower than the out-quota customs duty;

(k) "Positive adjustment to import competition" shall refer to the ability of the domestic industry to compete successfully with imports after the termination of any safeguard measure, or to the orderly transfer of resources to other productive pursuits; and to the orderly transition of dislocated workers in the industry to other productive pursuits; CaSAcH

(l) "Price difference" is the amount obtained after subtracting the c.i.f. import price from the trigger price;

(m) "Product" refers to articles, commodities or goods;

(n) "Secretary" shall refer to either the Secretary of the Department of Trade and Industry in the case of non-agricultural products or the Secretary of the Department of Agriculture in the case of agricultural products;

(o) "Serious injury" shall mean a significant impairment in the position of a domestic industry after evaluation by competent authorities of all relevant factors of an objective and quantifiable nature having a bearing on the situation of the industry concerned, in particular, the rate and amount of the increase in imports of the product concerned in absolute and relative terms, the share of the domestic market taken by increased imports, changes in levels of sales, production, productivity, capacity utilization, profit and losses, and employment;

(p) "Substantial cause" means a cause which is important but not less than any other cause;

(q) "Threat of serious injury" shall be understood to mean serious injury that is imminent;

(r) "Trigger price" is the price benchmark for applying the special safeguard measure; and

(s) "Trigger volume" is the volume benchmark for applying the special safeguard measure.

CHAPTER II

General Safeguard Measure

SECTION 5. Conditions for the Application of General Safeguard Measures. — The Secretary shall apply a general safeguard measure upon a positive final determination of the Commission that a product is being imported into the country in increased quantities, whether absolute or relative to the domestic production, as to be a substantial cause of serious injury or threat thereof to the domestic industry; however, in the case of non-agricultural products, the Secretary shall first establish that the application of such safeguard measures will be in the public interest.

SECTION 6. Initiation of Action Involving General Safeguard Measure. — Any person, whether natural or juridical, belonging to or representing a domestic industry may file with the Secretary a verified petition requesting that action be taken to remedy the serious injury or prevent the threat thereof to the domestic industry caused by increased imports of the product under consideration.

The petition shall include documentary evidence supporting the facts that are essential to establish:

(1) an increase in imports of like or directly competitive products;

(2) the existence of serious injury or threat thereof to the domestic industry; and

(3) the causal link between the increased imports of the product under consideration and the serious injury or threat thereof.

The Secretary shall review the accuracy and adequacy of the evidence adduced in the petition to determine the existence of a prima facie case that will justify the initiation of a preliminary investigation within five (5) days from receipt of the petition.

The Secretary may also initiate action upon the request of the President, or a resolution of the House or Senate Committee on Agriculture, or House or Senate Committee on Trade and Commerce.

In the absence of such a petition, the Secretary may, motu proprio, initiate a preliminary safeguard investigation if there is evidence that increased imports of the product under consideration are a substantial cause of, or are threatening to substantially cause, serious injury to the domestic industry.

The Secretary may extend legal, technical and other assistance to the concerned domestic producers and their organizations at all stages of the safeguard action.

SECTION 7. Preliminary Determination. — Not later than thirty (30) days from receipt of the petition or a motu proprio initiation of the preliminary safeguard investigation, the Secretary shall, on the basis of the evidence and submission of the interested parties, make a preliminary determination that increased imports of the product under consideration are a substantial cause of, or threaten to substantially cause, serious injury to the domestic industry. In the process of conducting a preliminary determination, the Secretary shall notify the interested parties and shall require them to submit their answers within five (5) working days from receipt of such notice. The notice shall be deemed received five (5) working days from the date of transmittal to the respondent or appropriate diplomatic representative of the country of exportation or origin of the imported product under consideration.

When information is not applied within the above time limit set by the Secretary or if the investigation is significantly impeded, decision will be based on the facts derived from the evidence at hand.

Upon a positive preliminary determination that increased importation of the product under consideration is a substantial cause of, or threatens to substantially cause, serious injury to the domestic industry, the Secretary shall, without delay, transmit its records to the Commission for immediate formal investigation.

SECTION 8. Provisional Measures. — In critical circumstances where a delay would cause damage which would be difficult to repair, and pursuant to a preliminary determination that increased imports are a substantial cause of, or threaten to substantially cause, serious injury to the domestic industry, the Secretary shall immediately issue, through the Secretary of Finance, a written instruction to the Commissioner of Customs authorizing the imposition of a provisional general safeguard measure.

Such measure shall take the form of a tariff increase, either ad valorem or specific, or both, to be paid through a cash bond set at a level sufficient to redress or prevent injury to the domestic industry: Provided, however, That in the case of agricultural products where the tariff increase may not be sufficient to redress or to prevent serious injury to the domestic producer or producers, a quantitative restriction may be set. The cash bond shall be deposited with a government depository bank and shall be held in trust for the importer who posted the bond. The duration of the provisional measure shall not exceed two hundred (200) days from the date of imposition during which period the requirements of the subsequent sections of this Act on the initiation of a formal investigation, notification and consultation shall have been met: Provided, That the duration of any provisional measure shall be counted as part of the initial period and any extension, of the imposition of the definitive final safeguard measure.

When the provisional safeguard measure is in the form of a tariff increase, such increase shall not be subject or limited to the maximum levels of tariff as set forth in Section 401 (a) of the Tariff and Customs Code of the Philippines.

SECTION 9. Formal Investigation. — Within five (5) working days from receipt of the request from the Secretary, the Commission shall publish the notice of the commencement of the investigation, and public hearings which shall afford interested parties and consumers an opportunity to be present, or to present evidence, to respond to the presentation of other parties and consumers, and otherwise be heard. Evidence and positions with respect to the importation of the subject article shall be submitted to the Commission within fifteen (15) days after the initiation of the investigation by the Commission.

The Commission shall complete its investigation and submit its report to the Secretary within one hundred twenty (120) calendar days from receipt of the referral by the Secretary, except when the Secretary certifies that the same is urgent, in which case the Commission shall complete the investigation and submit the report to the Secretary within sixty (60) days.

SECTION 10. Inspection of Evidence. — The Commission shall make available for inspection by interested parties, copies of all evidence submitted on or before the relevant due date: Provided, however, That any information which is by nature confidential or which is provided on a confidential basis, shall, upon cause being shown, not be disclosed without permission of the party submitting it. Parties providing confidential information may be requested to furnish non-confidential summaries thereof or if such parties indicate that such information cannot be summarized, the reasons why a summary cannot be provided: Provided, further, That if the Commission finds that a request for confidentiality is not warranted and if that party concerned is either unwilling to make the information public or to authorize its disclosure in generalized or summary form, the Commission may disregard such information unless it can be demonstrated to its satisfaction from appropriate sources that the information is correct.

SECTION 11. Adjustment Plan. — In the course of its investigation, the Commission shall issue appropriate notice to representatives of the concerned domestic industry or other parties, to submit an adjustment plan to import competition, within forty-five (45) days upon receipt of the notice, except when the Secretary certifies that the same is urgent, in which case the adjustment plan must be submitted within thirty (30) days.

If the Commission makes an affirmative determination of injury or threat thereof, individual commitments regarding actions such persons and entities intend to take to facilitate positive adjustment to import competition shall be submitted to the Commission by any (a) firm in the domestic industry, (b) certified or recognized union or group of workers in the domestic industry, (c) local community, (d) trade association representing the domestic industry, or (e) other person or group of persons.

SECTION 12. Determination of Serious Injury or Threat Thereof. — In reaching a positive determination that the increase in the importation of the product under consideration is causing serious injury or threat thereof to a domestic industry producing like products or directly competitive products, all relevant factors having a bearing on the situation of the domestic industry shall be evaluated. These shall include, in particular, the rate and amount of the increase in imports of the products concerned in absolute and relative terms, the share of the domestic market taken by the increased imports, and changes in the level of sales, production, productivity, capacity utilization, profits and losses, and employment.

Such positive determination shall not be made unless the investigation demonstrates, on the basis of objective evidence, the existence of the causal link between the increased imports of the product under consideration and serious injury or threat thereof to the domestic industry. When factors other than increased imports are causing injury, such injury shall not be attributed to increased imports.

SECTION 13. Adoption of Definitive Measures. — Upon its positive determination, the Commission shall recommend to the Secretary an appropriate definitive measure, in the form of:

(a) An increase in, or imposition of, any duty on the imported product;

(b) A decrease in or the imposition of a tariff-rate quota (MAV) on the product;

(c) A modification or imposition of any quantitative restriction on the importation of the product into the Philippines;

(d) One or more appropriate adjustment measures, including the provision of trade adjustment assistance;

(e) Any combination of actions described in subparagraphs (a) to (d).

The Commission may also recommend other actions, including the initiation of international negotiations to address the underlying cause of the increase of imports of the product, to alleviate the injury or threat thereof to the domestic industry, and to facilitate positive adjustment to import competition.

The general safeguard measure shall be limited to the extent of redressing or preventing the injury and to facilitate adjustment by the domestic industry from the adverse effects directly attributed to the increased imports: Provided, however, That when quantitative import restrictions are used, such measures shall not reduce the quantity of imports below the average imports for the three (3) preceding representative years, unless clear justification is given that a different level is necessary to prevent or remedy a serious injury. IDATCE

A general safeguard measure shall not be applied to a product originating from a developing country if its share of total imports of the product is less than three percent (3%): Provided, however, That developing countries with less than three percent (3%) share collectively account for not more than nine percent (9%) of the total imports.

The decision imposing a general safeguard measure, the duration of which is more than one (1) year, shall be reviewed at regular intervals for purposes of liberalizing or reducing its intensity. The industry benefiting from the application of a general safeguard measure shall be required to show positive adjustment within the allowable period. A general safeguard measure shall be terminated where the benefiting industry fails to show any improvement, as may be determined by the Secretary.

The Secretary shall issue a written instruction to the heads of the concerned government agencies to implement the appropriate general safeguard measure as determined by the Secretary within fifteen (15) days from receipt of the report.

In the event of a negative final determination, or if the cash bond is in excess of the definitive safeguard duty assessed, the Secretary shall immediately issue, through the Secretary of Finance, a written instruction to the Commissioner of Customs, authorizing the return of the cash bond or the remainder thereof, as the case may be, previously collected as provisional general safeguard measure within ten (10) days from the date a final decision has been made: Provided, That the government shall not be liable for any interest on the amount to be returned. The Secretary shall not accept for consideration another petition from the same industry, with respect to the same imports of the product under consideration within one (1) year after the date of rendering such a decision.

When the definitive safeguard measure is in the form of a tariff increase, such increase shall not be subject or limited to the maximum levels of tariff as set forth in Section 401 (a) of the Tariff and Customs Code of the Philippines.

SECTION 14. Contents of the Report by the Commission. — Based on its findings, the Commission shall submit to the Secretary: (a) the investigation report; (b) the proposed recommendations; (c) a copy of the submitted adjustment plan; and (d) the commitments made by the domestic industry to facilitate positive adjustment to import competition.

The report shall also include a description of the short and long-term effects of the affirmative or negative recommendation, as the case may be, on the petitioner, the domestic industries, the consumers, the workers, and the communities where production facilities of such industry are located.

The Commission, after submitting the report to the Secretary, shall make it available to the public except confidential information obtained under Section 10 and publish a summary in two (2) newspapers of general circulation.

SECTION 15. Limitations on Actions. — The duration of the period of an action taken under the General Safeguard Provisions of this Act shall not exceed four (4) years. Such period shall include the period, if any, in which provisional safeguard relief under Section 8 was in effect.

The effective period of any safeguard measure, including any extensions thereof under Section 19 may not, in the aggregate, exceed ten (10) years.

(1) Any additional duty, or any duty imposed under this Section may be specific and/or ad valorem. It shall be in the amount necessary to prevent or redress or remedy the injury to the domestic industry;

(2) If a quantitative restriction is used, such measure shall not reduce the quantity of imports below the level of a recent period which shall be the average of imports in the last three (3) representative years for which statistics are available, unless clear justification is given that a different level is necessary to prevent or remedy serious injury;

(3) An action described in Section 13 (a), (b), or (c) that has an effective period of more than one (1) year shall be phased down at regular intervals within the period in which the action is in effect

(4) Within two (2) years after the expiration of the action, the Secretary shall not accept any further petition for the same article: Provided, however, That a safeguard measure with a duration of one hundred eighty (180) days or less may be applied again to the same product if:

(i) At least one (1) year has elapsed since the date of introduction of the safeguard measure; and

(ii) Such measure has not been applied on the same product more than twice in the five (5) year period immediately preceding the date of introduction of the measure.

SECTION 16. Monitoring. — So long as any action taken under Section 13 remains in effect, the Commission shall monitor developments with respect to the domestic industry, including the progress and specific efforts made by workers and firms in the domestic industry to make a positive adjustment to import competition.

(1) If the initial application of action taken under Section 13 exceeds three (3) years, or if an extension of such action exceeds three (3) years, the Commission shall submit to the Secretary a report on the results of the monitoring, not later than the date which is the midpoint of the initial period, and of each such extension, during which the action is in effect.

(2) The Commission, in the preparation of each monitoring report, shall conduct a hearing at which interested parties shall be given reasonable opportunity to be present, to present evidence, and to be heard.

SECTION 17. Notice of General Safeguard Measure. — The Secretary shall notify the concerned Committee on Safeguards of the World Trade Organization:

(a) When initiating an action relating to serious injury or threat thereof and the reasons for it;

(b) When adopting a provisional general safeguard measure following a positive preliminary determination; and

(c) When applying or extending a definitive general safeguard measure following a positive final determination.

SECTION 18. Reduction, Modification, and Termination of Action. — Action taken under Section 13 may be reduced, modified, or terminated by the Secretary only after:

(a) Taking into account the results of the monitoring indicated in the report submitted by the Commission under Section 16, he determines that:

(i) No adequate efforts to make a positive adjustment to import competition have been undertaken by the domestic industry; and

(ii) Changed economic circumstances have impaired the effectiveness of action taken under Section 13.

(b) A majority of the representatives of the domestic industry submits to the Secretary, at least one (1) year before the expiration, a petition requesting such reduction, modification, or termination on the basis that the domestic industry has made a positive adjustment to import competition.

If reduction, modification, or termination of action is being requested for an action that has been in effect for three (3) years or less, the petitioning industry shall submit its request to the Secretary. The Secretary shall refer the request to the Commission which shall conduct an investigation following the procedures under Section 9, to be completed within sixty (60) days from receipt of the request. The Commission shall submit a report to the Secretary who shall then take action after taking into consideration conditions under Section 16 (1) and (2), not later than thirty (30) days after receipt of the Commission's report.

SECTION 19. Extension and Re-application of Safeguard Measure. — (1) Subject to the review under Section 16, an extension of the measure may be requested by the petitioner if the action continues to be necessary to prevent or remedy the serious injury and there is evidence that the domestic industry is making positive adjustment to import competition.

(2) The petitioner may appeal to the Secretary at least ninety (90) days before the expiration of the measure for an extension of the period by stating concrete reasons for the need thereof and a description of the industry's adjustment performance and future plan. The Secretary shall immediately refer the request to the Commission. Following the procedures required under Section 9, the Commission shall then submit a report to the Secretary not later than sixty (60) days from its receipt of the request. Within seven (7) days from receipt of the report, the Secretary shall issue an order granting or denying the petition. In case an extension is granted, the same shall be more liberal than the initial application.

SECTION 20. Evaluation of Effectiveness of Action. — After termination of any action under Section 13, the Commission shall evaluate the effectiveness of the actions taken by the domestic industry in facilitating positive adjustment to import competition.

The Commission shall hold a public hearing on the effectiveness of the action at which all interested parties shall be afforded opportunity to present evidence or testimony. cIACaT

CHAPTER III

Special Safeguard Measure for Agricultural Products

SECTION 21. Authority to Impose the Special Safeguard Measure. — The Secretary of Agriculture shall issue a department order requesting the Commissioner of Customs, through the Secretary of Finance, to impose an additional special safeguard duty on an agricultural product, consistent with Philippine international treaty obligations, if:

(a) Its cumulative import volume in a given year exceeds its trigger volume, subject to the conditions stated in this Act, in Section 23 below; or but not concurrently; and

(b) Its actual c.i.f. import price is less than its trigger price subject to the conditions stated in this Act, in Section 24 below.

SECTION 22. Initiation of Action Involving Special Safeguard Measure. — Any person, whether natural or juridical, may request the Secretary to verify if a particular product can be imposed a special safeguard duty subject to the conditions set in Section 21 of this Act. The request shall include data which would show that the volume of imports of a particular product has exceeded its trigger volume or that the c.i.f. import price of a particular product has gone below its trigger price. The Secretary shall come up with a finding within five (5) working days from the receipt of a request.

The Secretary may, motu proprio, initiate the imposition of a special safeguard measure following the satisfaction of the conditions for imposing the measure set in this Chapter.

SECTION 23. Determination of Special Duty Based on the Volume Test. — The special safeguard duty allowed to be imposed on the basis of the volume test pursuant to Section 21 (a) of this Act shall be determined as follows:

(a) The trigger volume referred to in Section 21 (a) of this Act is the amount obtained, after adding the change in the annual domestic consumption of the agricultural product under consideration, for the two (2) preceding years for which data are available, to:

(i) One hundred twenty-five percent (125%) of the average annual volume of imports of the agricultural product under consideration in the three (3) immediately preceding years for which data are available, hereinafter referred to as the average import volume, if the market access opportunity is at most ten percent (10%); or

(ii) One hundred ten percent (110%) of the average annual import volume, if the market access opportunity exceeds ten percent (10%) but is not more than thirty percent (30%); or

(iii) One hundred five percent (105%) of the average annual import volume, if the market access opportunity exceeds thirty percent (30%):

Provided, That if the change in the volume of domestic consumption mentioned above is not taken into account in computing the trigger volume, the trigger volume shall be equal to one hundred twenty-five percent (125%) of the average import volume for the immediate three (3) preceding years for which data are available, unless a clear justification is given that a different level is necessary to prevent or remedy serious injury: Provided, further, That the trigger volume shall at least be one hundred five percent (105%) of the average imports of the agricultural product under consideration.

(b) The special safeguard duty to be imposed subject to the conditions stated under the volume test shall be appropriately set to a level not exceeding one-third of the applicable out-quota customs duty on the agricultural product under consideration in the year when it is imposed: Provided, That this duty shall only be maintained until the end of the year in which it is imposed: Provided, further, That this duty may be reduced or terminated in special cases such as when a shortage of a particular agricultural product exists, as determined by the Secretary.

(c) In transitu volumes of imports of the agricultural product under consideration at the time the special safeguard duty is imposed shall be exempted from the additional duty. However, such volumes shall be counted in the computation of the cumulative volume of imports of the said agricultural product for the following year.

SECTION 24. Determination of Special Safeguard Duty Based on the Price Test. — The additional duty allowed to be imposed on the basis of the price test pursuant to Section 21 (b) of this Act shall be determined as follows:

(a) The trigger price referred to in Section 21 (b) of this Act is the average actual c.i.f. import price or relevant reference price of the agricultural product under consideration from 1986 to 1988, unless clear justification is given that a different reference price is necessary to prevent or remedy serious injury. The Secretary shall publish the list of trigger prices corresponding to each of the agricultural products covered by this Act, after the conduct of public hearings on the subject; and

(b) The special safeguard duty to be imposed subject to the conditions stated under Section 21 (b) of this Act shall be computed as follows:

(i) Zero, if the price difference is at most ten percent (10%) of the trigger price; or

(ii) Thirty percent (30%) of the amount by which the price difference exceeds ten percent (10%) of the trigger price, if the said difference exceeds ten percent (10%) but is at most forty percent (40%) of the trigger price; or

(iii) Fifty percent (50%) of the amount by which the price difference exceeds forty percent (40%) of the trigger price, plus the additional duty imposed under Section 24 (b)(ii), if the said difference exceeds forty percent (40%) but is at most sixty percent (60%) of the trigger price; or

(iv) Seventy percent (70%) of the amount by which the price difference exceeds sixty percent (60%) of the trigger price, plus the additional duties imposed under Section 24 (b)(ii) and (b)(iii), if the said difference exceeds sixty percent (60%) and is at most seventy-five percent (75%) of the trigger price; or

(v) Ninety percent (90%) of the amount by which the price difference exceeds seventy-five percent (75%) of the trigger price; plus the additional duties imposed under Section 24 (b)(ii), (b)(iii), and (b)(iv), if the said difference exceeds seventy-five percent (75%) of the trigger price.

As far as practicable, a special safeguard measure determined under the provisions of this Section shall not be resorted to when the volume of the imported agricultural product under consideration is declining.

SECTION 25. Agricultural Products Subject to Minimum Access Volume Commitments. — The special safeguard duty shall not apply to the volumes of the imported agricultural product under consideration that are brought into the country under the minimum access volume mechanism: Provided, however, That these volumes shall be included in computing the cumulative volume of imports of the said agricultural product pursuant to Section 21 (a) of this Act.

SECTION 26. Perishable and Seasonal Agricultural Products. — Shorter time periods and different reference prices may be used in determining the applicable special safeguard measure taking into account the special characteristics of perishable and seasonal agricultural imports.

SECTION 27. Notice of Special Safeguard Measure. — The Secretary shall make the administration of the safeguard measure transparent by giving notice in writing to the WTO Committee on Agriculture, in advance to the extent practicable, but in any event within ten (10) days from the implementation of such measure: Provided, however, That for perishable and seasonal agricultural products, notification shall be made from the first action in any period.

The notice shall include relevant data or as may be deemed necessary, information and methods used in cases where changes in consumption volumes must be allocated to individual tariff lines subject to action under Chapter III of this Act.

Where a special safeguard measure action is taken under the provisions of this Act, the Secretary shall consult with interested WTO members and provide all relevant information on the conditions of the application of such action.

SECTION 28. Duration of Special Safeguard Measures. — The special safeguard measures for agricultural products shall lapse with the duration of the reform process in agriculture as determined in the WTO. Thereafter, recourse to safeguard measures shall be subject to the provisions on general safeguard measures as provided in Chapter II of this Act.

CHAPTER IV

Special Provisions

SECTION 29. Judicial Review. — Any interested party who is adversely affected by the ruling of the Secretary in connection with the imposition of a safeguard measure may file with the Court of Tax Appeals, a petition for review of such ruling within thirty (30) days from receipt thereof: Provided, however, That the filing of such petition for review shall not in any way stop, suspend or otherwise toll the imposition or collection of the appropriate tariff duties or the adoption of other appropriate safeguard measures, as the case may be.

The petition for review shall comply with the same requirements and shall follow the same rules of procedure and shall be subject to the same disposition as in appeals in connection with adverse rulings on tax matters to the Court of Appeals.

SECTION 30. Penalty Clause. — Any government official or employee who shall fail to initiate, investigate, and implement the necessary actions as provided in this Act and the rules and regulations to be issued pursuant hereto, shall be guilty of gross neglect of duty and shall suffer the penalty of dismissal from public service and absolute disqualification from holding public office.

SECTION 31. Prohibition of Concurrent Recourse to Safeguard Measures. — There shall be no recourse to the use of the general safeguard measure under Chapter II of this Act concurrently with the special safeguard measure as provided for under Chapter III of this Act and vice-versa.

SECTION 32. Issuance of Implementing Rules and Regulations. — Within sixty (60) days after the effectivity of this Act, the Department of Agriculture and the Department of Trade and Industry in consultation with the Department of Finance, the Bureau of Customs, the National Economic and Development Authority, and the Tariff Commission, after consultations with domestic industries and with approval of the Congressional Oversight Committee which is hereby created under this Act, shall promulgate the necessary rules and regulations to implement this Act.

SECTION 33. Oversight. — There shall be a Congressional Oversight Committee composed of the Chairmen of the Committee on Trade and Industry, the Committee on Ways and Means, and the Committee on Agriculture of both the Senate and the House of Representatives to oversee the implementation of this Act.

SECTION 34. Administrative System Support. — Upon the effectivity of this Act, any sum as may be necessary for the Department of Agriculture, the Department of Trade and Industry, and the Tariff Commission to undertake their functions efficiently and effectively shall be included in the General Appropriations Act.

The aforementioned government agencies are hereby authorized to collect such fees, charges, and safeguard duties that are deemed necessary. Fifty percent (50%) of the revenue collected from such fees, charges, and safeguard duties shall be set aside in a Remedies Fund which shall be earmarked for the use of these agencies in the implementation of remedies, including the safeguard measures. The remaining fifty percent (50%) shall be deposited under a special account to be created in the National Treasury and shall be earmarked for competitiveness enhancement measures for the industries affected by the increased imports. The disposition thereof shall be determined through the General Appropriations Act.

SECTION 35. Assistance to Farmers and Fisherfolk. — To safeguard and enhance the interest of farmers and fisherfolk, nothing in this Act shall in any manner affect the provisions of Republic Act No. 8435, otherwise known as the Agriculture and Fisheries Modernization Act. cSEaDA

SECTION 36. Conditions for Application of Safeguard Measures. — In the application of any safeguard measure under this Act, the following conditions must be observed:

(1) All actions must be transparent and shall not allow any anti-competitive, monopolistic or manipulative business devise; and

(2) Pursuant to the non-impairment clause of the Constitution, nothing in this Act shall impair the obligation of existing supply contracts.

SECTION 37. Separability Clause. — If any provision of this Act is held invalid, the other provisions of this Act not affected shall remain in force and effect.

SECTION 38. Repealing Clause. — All laws, decrees, rules and regulations, executive or administrative orders and such other presidential issuances as are inconsistent with any of the provisions of this Act are hereby repealed, amended or otherwise modified accordingly.

SECTION 39. Effectivity Clause. — This Act shall take effect fifteen (15) days following its complete publication in two (20 newspapers of general circulation or in the Official Gazette, whichever comes earlier.

Footnotes

* As amended by Executive Order No. 84.

** As amended by Executive Order No. 83.

*** As amended by Executive Order No. 91.

1. Annex "B" of Executive Order No. 133. (See Annex 1).

2. Annex "C" of Executive Order No. 133. (See Annex 1).

3. Annex "A" of Joint DOF-BOC Order No. 1- 99 (See Annex 2).

4. Annex "B" of Joint DOF-BOC Order No. 1- 99 (See Annex 2).

5. Annex "B" of Executive Order No. 209. (See Annex 3)

6. Annex "C" of Executive Order No. 209 (See Annex 3).

7. See Annex 4.

(*) The italicized portion of this Note constitutes an optional text.

1/ 3% when imported with certification of local non- availability from Board of Investments (BOI). 

1. Export duties on all export products except logs abolished under Executive Order No. 26 dated July 1, 1986.

* Classified under HS Code 0106.00 10 prior to Executive Order No. 334.

* Classified under HS Code 4011.91 10 prior to Executive Order No. 334.

* Classified under HS Code 8481.80 50 prior to Executive Order No. 334.

* Classified under HS Code 2835.25 10 prior to Executive Order No. 334.

* Classified under HS Code 7315.89 10 prior to Executive Order No. 334.

* Classified under HS Code 9405.40 20 prior to Executive Order No. 334.

* Classified under HS Code 1212.20 90 prior to Executive Order No. 486.

* Classified under HS Code 2520.10 20 and 2520.10 29 prior to Executive Order No. 486.

* Classified under HS Code 3824.90 90 prior to Executive Order No. 486.

* Authority to import must be also secured from MARINA as provided for under Section 4 A i) of Rule II.

1. Imposition of dumping duty shall be for a period of five (5) years unless otherwise revoked or extended.

2. Whichever is higher, in case the price per unit of measure of imports is both expressed in per kilogram and per 100 pieces.

1. Imposition of dumping duty shall be for a period of five (5) years unless otherwise revoked or extended.

2. Per decision of the Special Committee on Anti- Dumping dated 17 June 1999.