Restructuring the Import Duty Rates and Classification of Certain Articles Under Tariff and Customs Code

January 29, 1988

REPUBLIC ACT NO. 6647

AN ACT FURTHER RESTRUCTURING THE IMPORT DUTY RATES AND CLASSIFICATION OF CERTAIN ARTICLES UNDER SECTION 104 OF THE TARIFF AND CUSTOMS CODE OF 1978 (PD 1464), AS AMENDED

SECTION 1. The rates of import duties and classification of certain articles under Section 104 of the Tariff and Customs Code of 1978, as amended, are hereby modified as follows:

SECTION - I

		Rate of Duty
Heading No.	Description	in % Ad Valorem	Date of Effectivity
	Articles	or in pesos
02.02	Dead Poultry (that
	is to say, fowls,
	ducks, geese, turkeys
	and guinea fowls)
	and edible offals
	thereof (except liver),
	fresh, chilled
	or frozen:
100		Chickens, ducks
	and turkeys	50%	Upon approval
900	. . .
02.03 000	Poultry liver, fresh,
	chilled, frozen, salted
	or in brine	50%	1 May 1988

SECTION - II

Chapter 3

03.01 100	Fish, fresh (live or
	dead) chilled
	(excluding fillets) :
190	When imported during
	the months of March
	to July	30%	Upon approval
200	Fish frozen (excluding
	fillet):
290	When imported during
	the months of March to
	July	30%	Upon approval
300	Fish fillet, fresh or
	chilled:
390	When imported during
	the months of
	March to July	30%	Upon approval
400	Fish fillet, frozen:
410	. . .
490	When imported during
	the months of March
	to July	30%	Upon approval

SECTION - III

Chapter 15

5.07	Fixed, vegetable oils,
	fluid or solid, crude,
	refined or purified:
100	. . .
200	. . .
300	. . .
400	. . .
500	. . .
600	. . .
700	. . .
800	Palm oil	40%	Upon approval
910	. . .
920	. . .
930	. . .
940	. . .
990	. . .
991	. . .
992	. . .
999	. . .

SECTION - IV

Chapter 16

16.04	Prepared or preserved
	fish, including
	caviar and caviar,
	substitutes:
100	Mackerel and sardines;
	tuna —	40%	1 May 1988
	Until 31 Dec. 1989
	30%	1 January 1990
900	Other	20%	1 January 1991
20.02	Vegetables prepared	50%	Upon approval
	or preserved otherwise
	than by vinegar
	or acetic acid:
100	Tomato paste	10%	Upon approval
	Until 31 Dec. 1989
		30%	1 January 1989
		20%	1 January 1991

SECTION - V

Chapter 25

25.23	Portland cement, ciment
	fondu, slag cement,
	supersulphate
	cement and similar
	hydraulic cements,
	whether or not coloured
	or in the form
	of clinker
100	Ciment Fondu	10%	Upon liberalization
	of refractories
900	Other	40%	Upon approval
25.24 000	Asbestos	20%	(Retention of existing
			rate of duty)
100	Asbestos fiber	10%	Upon approval
900	Other	20%	Upon approval

Chapter 27

27.01	Coal; Briquettes, ovoids
	and similar solid fuels
	manufactured from coal:
100	Anthracite, whether or
	not pulverized, but
	not agglomerated	20%	Upon approval
200	Other coal whether or not
	pulverized, but not
	agglomerated	20%	Upon approval
	300	Briquettes, ovoids and
	similar solid fuels
	manufactured from
	coal	20%	Upon approval
27.10	Petroleum oils and
	oils obtained from
	bituminous minerals,
	other than crude;
	preparations not
	elsewhere specified or
	included, containing
	not less than 70% by
	weight of petroleum
	oils or of oils obtained
	from bituminous minerals,
	these oils being the basic
	constituents of the
	preparations:
100	. . .
110	. . .
190	. . .
200	. . .
300	. . .
320	. . .
390	. . .
400	. . .
500	. . .
510	. . .
590	. . .
600	. . .
700	Fuel oils
710	For use in the
	generation of
	electric power	10%	Upon approval
790	Other	20%	Upon approval
800	. . .
810	. . .
820	. . .
830	. . .
890	. . .

SECTION - VI

Chapter 28

28.17	Sodium hydroxide
	(caustic soda);
	potassium
	hydroxide
	(caustic potash);
	peroxides of sodium or
	potassium:
100	. . .
200	Sodium hydroxide
	in aqueous	50% or kg
	solution	P1.20 on
		dry basis	Upon approval
300	. . .
310	. . .
390	. . .

Chapter 29

29.01	Hydrocarbons:
110	. . .
120	. . .
130	. . .
190	. . .
210	. . .
220	. . .
230	. . .
240	. . .
250	. . .
260	. . .
290	Other cyclic
	hydrocarbons:
291	Alkylbenzene
	or dodecylbenzene	30%	Upon approval
299	Other	10%	Upon approval
29.04	Acrylic alcohols and their
	their halogenated, sulphonated,
	nitrated or nitrosated
	derivatives;
500	Ethylene glycol
	(ethanediol)	50%	Upon approval
	(Vetoed, see Annex "A")
29.15	Polycarboxylic acids
	and their anhydrides,
	halides, peroxides,
	and peracids, and
	their halogenated,
	sulphonated, nitrated
	or nitrosated derivatives:
100	. . .
200	. . .
300	. . .
400	Esters of terephthalic
	acid	50%	Upon approval
900	Other:
910	. . .
920	Dimer acids	10%	Upon approval
	990	. . .
29.23	Single or complex
	oxygen-function
	amino-compounds:
	100	Glutamic acid
	and monosodium	50% or Kg. n.w.
	glutamate	P30.00	Upon approval

Chapter 31

31.02	Mineral or chemical
	fertilizers, nitrogenous:
100	. . .
110	. . .
190	. . .
200	Ammonium nitrate	30% or kg. n.w.
		P1.90	Upon approval
300	. . .
400	. . .
500	. . .
600	. . .
700	. . .
900	. . .
910	. . .
990	. . .

Chapter 32

32.08 000	Prepared pigments,
	prepared opacifiers
	and prepared colours,
	vitrifiable enamels and
	glazes, liquid lustres
	and similar products,
	of the kind used in
	the ceramic, enamelling
	and glass industries;
	engobes (slips); glass frit
	and other glass, in
	the form of powder,
	granules or flakes	10%	1 May 1988

Chapter 36

36.06 000	Matches (excluding
	Bengal matches)	50%	Upon approval

Chapter 38

38.19	Chemical product
	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:
100	. . .
200	Refractory cements,
	mortars and similar
	compositions:
210	Refractory cements	10%	Upon liberalization
290	Other	30%	Upon approval
900	. . .
910	. . .
920	. . .
930	. . .
990	. . .

SECTION - VII

Chapter 39

39.01	Condensation, poly-
	condensation and
	polyaddition products,
	whether or not modified
	or polymerised, and
	whether or not linear
	(for example,
	phenoplasts, amino-
	plasts, alkyds, poly-
	allyl esters and other
	unsaturated polyesters,
	silicones):
100	Ion exchangers:
110	Of phenoplasts and
	aminoplasts, alkyd
	resins, unsaturated
	polyesters and	30% or kg. n.w.
	epoxy esters	P5.50	Upon approval
190	Other	20% or kg. n.w.
		P3.50	Upon approval
210	Phenoplasts in
	primary forms:
211	Phenol formal-
	dehyde moulding	40% or kg. n.w.
	compound	P5.50	Upon approval
212	Other phenoplasts
	moulding	20% or kg. n.w.
	compound	P3.50	Upon approval
213	Phenolformaldehyde
	adhesive	30% or kg. n.w.
		P5.50	Upon liberalization
219	Other	30% or kg. n.w.
		P5.50	Upon liberalization
220	. . .
290	Phenoplasts in
	other forms,
	including waste	30% or kg. n.w.
	and scrap	P5.50	Upon approval
310	Aminoplasts in
	primary forms:
311	Aminoplast
	moulding	20% or kg. n.w.
	compound	P3.50	Upon approval
312	Urea formaldehyde	30% or kg. n.w.
	adhesive	P5.50	Upon liberalization
319	Other	30% or kg. n.w.
		P5.50	Upon liberalization
320	. . .
390	Aminoplasts in
	other forms, including
	waste and	30% or kg. n.w.
	scrap	P5.50	Upon approval
410	Alkyds and
	other polyesters, in
	primary forms:
411	Alkyd resins	30% or kg. n.w.
		P700	Upon liberalization
412	Unsaturated	30% or kg. n.w.
	polyesters	P7.00	Upon liberalization
419	Other	20% or kg. n.w.
		P13.00	Upon approval
420	. . .
421	. . .
429	. . .
490	Alkyds and
	other polyesters,
	in other forms,
	including waste
	and scrap:
491	Waste and
	scrap of alkyd
	resins and
	unsaturated	30% or kg. n.w.
	polyesters	P5.50	Upon approval
492	Other waste
	and scrap	30% or kg. n.w.
		P5.50	Upon approval
499	Other forms of
	alkyds and other	30% or kg. n.w.
	polyesters	P5.50	Upon approval
510	Polyamides in
	primary forms:
511	Nylon type	20% or kg. n.w.	Upon approval
		P3.50	1988
		40% or kg. n.w.	Until March 31, 1988
		P7.00	April 1, 1988
		30% or kg. n.w.
		P5.50	1 January 1989
519	Non-nylon type	40% or kg. n.w.	Upon approval
		P3.50	Until 31 Dec. 1988
		40% or kg. n.w.	Until March 31, 1988
		P7.00	April 1, 1988
		30% or kg. n.w.
		P5.50	1 January 1989
520	. . .
590	Polyamides in
	other form, including
	waste and scrap
591	. . .
592	Waste and scrap	30% or kg. n.w.
		P5.50	Upon approval
599	Other	20% or kg. n.w.
		P3.50	Upon approval
610	Polyurethanes
	in primary forms	20% or kg. n.w.
		P3.50	Upon approval
690	Polyurethanes
	in other forms,
	including waste, and
	scrap:
691	Waste and scrap	30% or kg. n.w.
		P5.50	Upon approval
692	In seamless tubes,
	monofil and similar
	extruded	30% or kg. n.w.
	shapes	P5.50	Upon approval
699	. . .
710	Epoxide resins in
	primary forms:
711	Epoxy esters
719	Other	30% or kg. n.w.
		P5.50	Upon approval
790	Epoxide resins
	in other forms,	20% or kg. n.w.
	including waste	P3.50	Upon approval
	and scrap:
791	Waste and scrap	30% or Kg. n.w.
	of epoxy esters	P5.50	Upon approval
792	Other waste and	30% or kg. n.w.
	scrap	P5.50	Upon approval
793	In seamless
	tubes, monofil and
	similar extruded	30% or kg. n.w.
	shapes	P5.50	Upon approval
799	. . .
800	Silicones:
810	In plates, sheets,
	strips, film and foil	30% or kg. n.w.	Upon approval
820	In seamless tubes,
	monofil and similar	30% or kg. n.w.
	extruded shapes	P5.50	Upon approval
890	Other:
891	In primary forms	20% or kg. n.w.
	P3.50	Upon approval
892	Waste and scrap	30% or kg. n.w.
	P3.50	Upon approval
900	Other condensation,
	polycondensation, or
	polyaddition products;
910	. . .
990	Other	20% or kg. n.w.
	P3.50	Upon approval
	39.02	Polymerization and
	copolymerization products
	(for example,
	polyethylene, poly-
	tetrahaleothylenes,
	polyisobutylene,
	polystyrene,
	polyvinyl chloride,
	polyvinyl acetate,
	polyvinyl chloroacetate
	and other polyvinyl
	derivatives, polyacrylic
	and polymethecrylic
	derivatives, coumarone-
	indene resins):
100	Ion exchangers
210	Polyethylene in primary	20% or kg. n.w.
	forms	P3.50	Upon approval
220	Polyethylene in the	30% or kg. n.w
	form of monofil,	P5.50	Upon approval
	seamless tubes
	rods, sticks or	20% or kg. n.w.
	profile shapes	P1.50	Upon approval
230	. . .
240	Polypropylene in the
	form of waste or	20% or kg. n.w.
	scrap	P1.50	Upon approval
310	Polypropylene	20% or kg. n.w.
	in primary forms	P3.00	Upon approval
320	. . .
390	Polypropylene in
	other forms, including
	waste and scrap:
391	Waste and scrap
	monofil, seamless	20% or kg. n.w.
	tubes	P1.50	Upon approval
399	In the form of
	monofil, seamless
	tubes, rods, sticks	30% or kg. n.w.
	or profile shapes	P5.50	Upon approval
410	Polystyrene and
	its copolymers, in
	primary forms:
411	Polystyrene	30% or kg. n.w.
		P3.50	Upon approval
419	Other	30% or kg. n.w.
		P3.50	Upon approval
420	Polystyrene and
	its copolymers, in
	the form of monofil,
	seamless tubes, rods,
	sticks or profile	30% or kg. n.w.
	shapes	P5.50	Upon approval
430	. . .
510	Polystyrene and its
	copolymers, in the
	form of waste	30% or kg. n.w.
	or scrap	P5.50	Upon approval
440	Polyvinyl chloride in
	primary forms:
511	Polyvinyl chloride
	homopolymer,
	suspension	30% or kg. n.w.
	type	P5.50	Upon liberalization
512	Polyvinyl chloride
	compound, for wire	30% or kg. n.w.
	and cable insulation	P5.50	Upon approval
513	Other polyvinyl	30% or kg. n.w.
	chloride compound	P5.50	Upon liberalization
519	Other	20% or kg. n.w.
520	Polyvinyl chloride
	in the form of
	monofil, seamless tubes,
	rods, sticks or profile
	shapes:
521	. . .
529	Other	30% or kg. n.w.	Upon approval
	P5.50
530	. . .
531	. . .
539	. . .
540	Polyvinyl chloride
	in the form of plates,
	sheets, strip, film or
	foil (other than those
	of subheading 530)
541	Primed vinyl
	film	20%	Upon approval
549	Other	30%	Upon approval
550	Polyvinyl chloride in
	the form of waste or	30% or kg. n.w.	Upon approval
	scrap	P3.00	Until 31 Dec. 1988
		20% or kg. n.w.
		P2.00	1 January 1989
610	Copolymers of vinyl
	chloride and vinyl
	acetate in primary	20% or kg. n.w.
	forms	P3.50	Upon approval
620	Copolymers of vinyl
	chloride and vinyl
	acetate in the form of
	monofil, seamless tubes,
	rods, sticks or profile	30% or kg. n.w.
	shape	P5.50	Upon approval
630	. . .
640	. . .
650	Copolymers of vinyl
	chloride and vinyl
	acetate in the form	30% or kg. n.w.
	of waste or scrap	P5.50	Upon approval
710	Acrylic polymers,
	methacrylic polymers
	and acrylo-methacrylic
	copolymers, in
	primary forms	30% or kg. n.w.
		P7.00	Upon liberalization
720	. . .
730	Acrylic polymers,
	methacrylic polymers,
	and acrylomethacrylic
	copolymers, in other
	forms, including waste
	and scrap:
731	In the form of monofil,
	seamless tubes, rods,
	sticks	30% or kg. n.w.
	or profile shapes	P5.50	Upon approval
739	Other	30% or kg. n.w.
	P5.50	Upon approval
800	Polyvinyl acetate:
810	Polyvinyl acetate
	homopolymer and	30% or kg. n.w.
	copolymer emulsion	P5.50	Upon approval
820	In the form of
	monofil, seamless
	tubes, rods, sticks	30% or kg. n.w.
	or profile shapes	P5.50	Upon approval
830	. . .
890	Other	20% or kg. n.w.
		P3.50	Upon approval
900	Other polymerization
	or copolymerization
	products:
910	In the form of monofil,
	seamless tubes, rods,
	sticks or profile
	shapes:
911	. . .
919	Other	30% or kg. n.w.
		P5.50	Upon approval
920	. . .
990	Other	20% or kg. n.w.
	P3.50	Upon approval
39.03	Regenerated cellulose;
	cellulose nitrate, cellulose
	acetate and other cellulose
	esters, cellulose ethers and
	other chemical derivatives
	of cellulose, plasticized or
	not (for example, collodions,
	celluloid); vulcanized fibre:
100	. . .
110	. . .
120	. . .
130	. . .
190	. . .
200	Cellulose nitrates,	30% or kg. n.w.
	non-plasticized	P20.00	Upon approval
300	. . .
400	. . .
500	. . .
600	. . .
610	. . .
690	. . .
700	. . .
800	. . .
39.07	Articles of materials
	of the kinds described
	in Headings Nos. 39.01
	to 39.06:
100	Articles for the
	conveyance or
	packing of goods,
	including containers
	without handles,
	usable also as
	disposable drinking
	cups: stoppers, lids,
	caps, and other closures:
110	Aseptic bags of
	synthetic materials
	with aluminum
	foil reinforcing material	10%	Upon approval
190	. . .	50%	Upon approval
200	. . .
210	. . .
290	. . .
300	. . .
400	. . .
500	. . .
600	. . .
700	. . .
900	. . .
910	. . .
920	. . .
930	. . .
940	. . .
990	. . .
40.11	Rubber tyres, tyre
	cases, interchangeable
	tyre treads, inner
	tubes and tyre flaps, for
	wheels of all kinds:
100	New pneumatic tyres
	of a kind normally
	used on motor cars	30% or kg. g.w.
	P12.00	Upon approval
200	New pneumatic tyres
	of a kind normally
	used on	30% or kg. g.w.
	buses or lorries	P12.00	Upon approval
300	. . .
400	. . .
500	. . .
900	Other, including
	re-treaded tyres:
910	Used pneumatic tyres
	of a kind normally used	40% or kg. g.w.	Upon approval
	on motor cars, buses or	P18.00	Until 31 Dec. 1989
	lorries	30% or kg. g.w.
	P12.00	1 January 1990
920	Used pneumatic
	tyres of a kind
	normally used on
	motorcycles	40% or kg. g.w.	Upon approval
	(including motor	P18.00	Until 31 Dec.
	scooters) or bicycles	1989
	30% or kg. g.w.	1 January 1990
	P12.00
990	Other	30%	Upon approval

SECTION - X

Chapter 48

48.01	Paper and paperboard,
	(including cellulose
	wadding) in rolls or
	sheets:
100	. . .
200	Printing paper
	(other than newsprint)
	and writing paper
210	Tabulating index	30% or kg. n.w.
	paper	4.75	Upon approval
220	Bookpaper and	30% or kg. n.w.
	bond paper	P5.90	Upon liberalization
230	. . .
290	Other	40% or kg. n.w.
		P6.40	Upon liberalization
300	Kraftliner:
310	With basis weight
	exceeding 300 grams
	per square	50% or kg. n.w.
	meter	P4.20	Upon liberalization
320	With basis weight of
	300 grams or less per
	square meter	50% or kg. n.w.
	P3.70	Upon liberalization
400	Sack kraft paper	50% or kg. n.w.
	P5.00	Upon liberalization
500	Other kraft paper
	and paperboard:
510	. . .
520	. . .
591	Other kraft	50% or kg. n.w.
	paper	P6.70	Upon liberalization
592	Other kraft	50% or kg. n.w.
	paper and
	paperboard	P6.70	Upon liberalization
600	Semi-chemical	40% or kg. n.w.
	fluting paper	P3.60	Upon liberalization
700	. . .
710	. . .
790	. . .
900	Other paper and
	paperboard:
910	Stencil tissue paper
	stock, filter aper, cupstock
	converting paper,
	and electrical
	grade insulting paper, other
	than kraft:
911	Cigarette paper
	exceeding 15 cm.	20% or kg. n.w.
	in width	P10.00	Upon approval
919	Other	20%	Upon approval
920	Chipboard, boxboard,
	newsboard, leatherboard,
	trunkboard, countershank
	board, cardboard, paste
	board, binderboard,
	bristol board and	50% or kg. n.w.
	special board	P7.25	Upon liberalization
930	. . .
940	. . .
950	. . .
998	Other paper	40% or kg. n.w.
	P5.40	Upon liberalization
999	Other paperboard	50% or kg. n.w.
	P8.00	Upon approval
48.05	Paper and paper
	board, corrugated
	(with or without flat
	surface sheets), creped,
	crinkled, embossed or
	perforated, in rolls or sheets:
100	. . .
200	. . .
300	. . .
900	Other:
910	Corrugated	40% or kg. n.w.
	paperboard	P2.90	Upon liberalization
990	Other	40%	Upon approval
48.07	Paper and paperboard,
	impregnated, coated
	surface-coloured,
	surface-decorated or
	printed (not constituting
	printed matter within
	Chapter 49), in rolls or
	sheets:
100	Printing or writing paper:
110	. . .
120	Uncoated printing or
	writing paper, ruled,
	lined or squared	40% or kg. n.w.
		P6.40	Upon approval
130	Surface-coloured,
	surface-decorated	40% or kg. n.w.
	or printed	P6.00	Upon liberalization
190	Other	30% or kg. n.w.
		P4.80	Upon approval
200	. . .
210	. . .
220	. . .
230	. . .
290	. . .
300	. . .
900	Other:
910	. . .
920	Uncoated paper		Upon liberalization
	(other than printing
	or writing paper and
	paperboard, ruled,
	lined or squared, but not
	otherwise printed
930	. . .
940	Carbon paper and
	stencil sheets, wax paper
	and coated or gummed
	kraft paper including	40% or kg. n.w.
	gummed masking paper	P6.00	Upon liberalization
990	Other	50% or kg. n.w.
		P8.00	Upon approval
46.20 000	Bobbins, spools,
	cops and similar
	supports of paper
	pulp, paper or
	paperboard (whether or
	not perforated or
	hardened)	10%	Upon approval

SECTION - XI

Chapter 51

51.01	Yarn of man-made
	fibres (continuous),
	not put up for retail sale:
110	. . .
120	. . .
190	. . .
210	Textured yarns of
	continuous polyester	30% or kg. n.w.
	fibers	P13.00	Upon liberalization
220	Non-textured yarns of
	continuous polyester fibres,
	untwisted or with a
	twist of not more than
	50 turns per	30% or kg. n.w.
	meter	P13.00	Upon liberalization
290	Other non-textured
	yarns of continuous	30% or kg. n.w.
	polyester fibres	P13.00	Upon liberalization
300		. . .
400		. . .
500		. . .
900		. . .
51.04	Woven fabrics of manmade
	fibres (continuous),
	including woven fabrics
	of monofil or strip of
	Heading No. 51.01 or 51.02:
100	Tyre cord fabric of
	continuous synthetic
	textile materials	10%	Upon approval
200	Fabrics containing
	85% or more by weight
	of continuous
	synthetic textile
	materials, other than
	tyre cord fabric:
210	. . .
290	Other	75%	Upon approval
300	Fabrics of continuous
	synthetic textile
	materials, containing
	less than 85% by weight
	of such materials other
	than tyre cord fabric	75%	Upon approval
400	. . .
500	Fabrics containing
	85% or more by weight
	of continuous regenerated
	textile materials, other
	than tyre cord fabrics	75%	Upon approval
600	Fabrics of continuous
	regenerated textile
	materials, containing
	less than 85% by weight
	of such materials other
	than tyre cord fabric	75%	Upon approval

Chapter 56

56.01	Man-made fibers
	(discontinuous), not carded,
	combed or otherwise
	prepared for spinning:
100	. . .
200	Polyester fibres	20% or kg. n.w.
		75%	Upon liberalization
300	. . .
400	. . .
500	. . .
56.04	Man-made fibres
	(discontinuous
	or waste), carded, combed
	or otherwise prepared
	for spinning:
100	. . .
200	Polyester fibres
	and waste	20% or kg. n.w.
		P6.00	Upon liberalization
300	. . .
400	. . .
500	. . .

Chapter 59

59.11	Rubberized textile
	fabrics, other than
	rubberized knitted or
	crocheted goods:
100	. . .
200	Tyre cord fabric	10%	Upon approval
900	. . .

Chapter 60

60.01	Knitted or crocheted
	fabric, not elastic nor
	rubberized:
100	Of wool or fine
	animal hair	75%	Upon approval
200	Of cotton	75%	Upon approval
300	Of synthetic fibres:
310	Nylon fiber mesh for
	use as backing material
	for mosaic tiles	10%	1 May 1988
390	Other	75%	Upon approval
400	Of regenerated	75%	Upon approval
	fibers
900	Other	75%	Upon approval
61.01	Men's and boy's
	outer garments
110	Garments of fabrics
	(other than
	knitted of crocheted)
	of Heading
	No. 59.08, 59.11 or
	59.12	75%	Upon approval
210	Overcoats and other
	coats of wool or fine
	animal hair	75%	Upon approval
290	Overcoats and other
	coats of other fibres	75%	Upon approval
310	Suits of wool
	or fine animal hair	75%	Upon approval
320	Suits of cotton	75%	Upon approval
330	Suits of man-made
	fibres	75%	Upon approval
390	Suits of other
	fibres	75%	Upon approval
410	Trousers,
	breeches and
	the like, or wool
	or fine animal hair	75%	Upon approval
420	Trousers,
	breeches and
	the like, of cotton	75%	Upon approval
430	Trousers,
	breeches and
	the like, of man-made
	fibres	75%	Upon approval
490	Trousers,
	breeches and
	the like, of other
	fibres	75%	Upon approval
510	Jackets, blazers
	and the like, of
	wool or fine animal
	hair	75%	Upon approval
520	Jackets, blazers
	and the like, of
	cotton	75%	Upon approval
530	Jackets, blazers
	and the like of man-made
	fibres	75%	Upon approval
590	Jackets, blazers
	and the like of
	other fibres	75%	Upon approval
910	Other garments of
	wool or fine animal
	hair	75%	Upon approval
920	Other garments of
	cotton	75%	Upon approval
930	Other garments of
	man-made fibres	75%	Upon approval
990	Other garments of
	other fibres	75%	Upon approval
61.02	Women's girls and
	infant's outer garments:
	100	Garments of fabrics
	(other than knitted or
	crocheted) of
	Heading No. 59.08,
	59,11 or 59.12	75%	Upon approval
210	Coats and jackets, of
	fine animal hair	75%	Upon approval
220	Coats and jackets,
	of cotton	75%	Upon approval
230	Coats and jackets of
	man-made fibres	75%	Upon approval
290	Coats and jackets, of
	other fibres	75%	Upon approval
310	Suits and customers,
	of wool or fine animal
	hair	75%	Upon approval
320	Suits and costumes,
	of cotton	75%	Upon approval
330	Suits and costumes, of
	man-made fibres	75%	Upon approval
390	Suits and costumes,
	of other fibres	75%	Upon approval
410	Dresses of wool or
	fine animal hair	75%	Upon approval
420	Dresses of cotton	75%	Upon approval
430	Dresses of man-made
	fibres	75%	Upon approval
490	Dresses of other
	fibres	75%	Upon approval
510	Skirts of wool of
	fine animal hair	75%	Upon approval
520	Skirts of cotton	P6.00	Upon approval
530	Skirts of man-made
	fibres	75%	Upon approval
590	Skirts of other fibres	75%	Upon approval
610	Blouses of cotton	75%	Upon approval
620	Blouses of man-made
	fibres	75%	Upon approval
690	Blouses of other
	fibres	75%	Upon approval
910	Other garments of wool
	or fine animal hair	75%	Upon approval
920	Other garments of
	cotton	75%	Upon approval
930	Other garments of
	man-made fibres	75%	Upon approval
990	Other garments of
	other fibres	75%	Upon approval
61.03	Men's and boys
	under garments,
	including collars, shirt
	fronts and cuffs:
110	Shirts of cotton	75%	Upon approval
120	Shirts of synthetic
	fibres	75%	Upon approval
190	Shirts of other fibres	75%	Upon approval
210	Under garments, except
	shirts, of cotton	75%	Upon approval
220	Under garments,
	except shirts,
	of synthetic fibres	75%	Upon approval
299	Under garments,
	except shirts, of
	other fibres	75%	Upon approval
61.04	Women's girls and
	infants, under garments:
100	Of cotton	75%	Upon approval
200	Of synthetic fibres	75%	Upon approval
900	Other	75%	Upon approval
61.05 000	Handkerchiefs	75%	Upon approval
61.06 000	Shawls, scarves,
	mufflers, mantillas, veils
	and the like	75%	Upon approval
61.07 000	Ties, bow ties
	and cravats	75%	Upon approval
61.09	Corsets, corsetbelts,
	suspender-belts, brassieres,
	suspenders, garters and
	the like (including such
	articles of knitted or
	crocheted fabric), whether
	or not elastic
100	Brassieres	75%	Upon approval
900	Other	75%	Upon approval
61.10 000	Gloves, mittens,
	mitts, stockings,
	socks and sockettes,
	not being knitted
	or crocheted goods	75%	Upon approval
61.11 000	Made up accessories
	for articles of apparel (for
	example, dress shields,
	shoulder and other pads,
	belt, muffs, sleeve protectors,
	pockets)	75%	Upon approval
62.05	Other made up textile
	articles (including
	dress patterns):
100	. . .
200	Umbrella cover in precut
	triangular forms	10%	Upon approval
900	. . .
66.03 000	Parts, fittings,
	trimmings and accessories
	of article falling within
	Heading No. 66.01 or 66.02	10%	Upon approval

SECTION - XIII

Chapter 68

68.13 000	Fabricated asbestos and
	articles thereof (for example,
	asbestos board, thread
	and fabric; asbestos clothing,
	asbestos jointing), reinforced
	or not other than goods falling
	within the Heading
	No. 68.14; mixtures with a
	basis  of asbestos and
	magnesium carbonate and
	articles of such
	mixtures:
100	. . .
200	Asbestos yarn	30%	(Retention of existing
	rate of duty)
900	. . .

Chapter 69

69.01	Heat-insulating bricks,
	blocks, tiles and other
	heat-insulating goods
	siliceous earths (for
	meals or of similar example,
	kieselguhr, tripolite or
	diatomite):
100	Heat-insulating bricks	20%	Upon liberalization
900	Other	10%	Upon liberalization
69.02	Refractory bricks
	blocks, tiles and
	similar refractory
	constructional goods,
	other than goods
	falling within
	Heading No. 69.01:
100	Magnesite, chromite,
	and dolomite-based
	refractories	30%	Upon liberalization
	Until 31 Dec. 1989
	20%	1 January 1990
200	Alumina-silica
	bricks	30%	Upon liberalization
	Until 31 Dec. 1989
	20%	1 January 1990
900	Other	10%	Upon liberalization
69.08 000	Glazed setts,
	flags and paving,	50% or kg. n.w.
	hearth and wall tiles	P6.50	Upon liberalization
69.10 000	Sinks, wash
	basins, hidets, water
	closet pans, urinals,
	baths and like sanitary	50% or kg. n.w.
	fixtures	P50.00	Upon approval
69.11	Tableware and other
	articles of a kind
	commonly used for domestic
	or toilets purposes, of
	porcelain or china (including
	biscuit porcelain and parian):
100	. . .
200	Porcelain or china	50% or kg. n.w.
	tableware	P14.00	Upon approval

Chapter 70

70.04 000	Unworked cast or
	rolled glass (including
	flashed or wired glass),
	whether figured or not,
	in rectangles	50% or kg. n.w.
		P8.00	Upon liberalization
70.05 000	Unworked drawn
	or blown glass (including
	flashed glass), in
	rectangles	50% or kg. n.w.
		P8.00	Upon liberalization
70.06	Cast, rolled, drawn
	blown glass (including
	flashed or wired glass),
	in rectangles, surfaced
	ground or polished but
	not further worked:
100	. . .
900	Other	50% or kg. n.w.
		P8.00	Upon liberalization
70.08 000	Safety glass
	consisting of toughened
	or laminated glass,
	shaped or not	50% or kg. n.w.
		P8.00	Upon liberalization

Chapter 73

73.13	Sheets and plates,
	of iron or steel,
	hot-rolled or cold-rolled:
100	. . .
110	. . .
190	. . .
200	. . .
210	. . .
290	. . .
300	. . .
310	. . .
390	. . .
400	. . .
900	. . .
910	. . .
920	Coated or Plated:
921	Pre-painted galvanized
	iron sheets, in coil or in
	sheets cut to size	45% or kg. n.w.
		P12.00	Upon approval
922	Chrome-plated
	sheets	30%	Upon approval
923	Galvanized sheets	45% or kg. n.w.	Upon liberalization
	P6.00
929	. . .
73.17 000	Tubes and pipes
	of cast iron	40%	Upon approval
			Until 31 Dec. 1988
	30%	1 January 1989
73.18	Tubes and pipes
	and blanks therefor,
	or iron (other than of
	cast iron) or steel,
	excluding high pressure
	hydro-electric conducts:
100	. . .
110	. . .
120	. . .
130	. . .
900	Other
910	. . .
911	. . .
919	. . .
920	. . .
930	. . .
940	Galvanized iron
	or steel pipes and tubes,
	welded tyre, 1.270 cm.
	to 7.620 cm. nominal
	diameter	40%	1 May 1988
			Until 31 Dec. 1988
		30%	1 January 1989
990	. . .
76.16	Other articles of
	aluminum:
100	. . .
200	. . .
200	Aluminum slugs,
	round, of such
	dimension that the
	thickness exceeds
	one tenth of the
	diameter	20%	Upon approval
84.38	Auxiliary machinery
	for use with machines of
	Heading No. 84.37 (for example,
	dobbies Jacguards, automatic
	stop motions and
	shuttle changing
	mechanisms); parts
	and accessories suitable
	for use solely or
	principally with the
	machines of the
	present heading or
	with machines falling
	within Heading No.
	84.36 or 84.37 (for
	example, spindles and
	spindle flyers, card
	clothing, combs,
	extruding, nipples,
	shuttles, healds and
	heald-lifters and
	hosiery needles):
100	. . .
200	. . .
800	Parts and accessories
	for use with the machines
	of Heading No. 84.37
	or with the auxiliary
	machinery of subheading 200
810	Wooden shuttles
	machines for weaving	10%	Upon approval
890	. . .
84.59	Machines and mechanical
	appliances, having individual
	functions, not falling within
	any other heading of this
	Chapter:
100	. . .
200	. . .
300	. . .
400	. . .
500	. . .
600	. . .
700	. . .
800	Other machines and
	mechanical appliances:
810	. . .
820	Zipper element
	forming machines;
	zipper chain making
	machines	10%	Upon approval
890	. . .
900	. . .
910	. . .
990	. . .
85.04	Electric accumulators:
100	. . .
110	Batteries for stationary
	engines when imported by
	telecommunication
	companies under prior
	authorization of the Board
	of Communications; scrap
	storage batteries, drained
	or undrained	10%	Upon approval
190	. . .
800	. . .
810	. . .
890	. . .
89.01	Ships, boats and other
	vessels not falling within
	any of the following
	headings of the Chapter:
400	Other vessels for the
	transport of goods, including
	vessels from the transport of
	both passengers and
	goods	10%	Upon approval

SECTION 2. Upon the date of effectivity as specified in Column 4, all articles listed in the preceding section insofar as amended by this Act which are entered, or withdrawn from warehouses, in the Philippines, for consumption, shall be subject to the rates of import duties prescribed in Column 3, in accordance with Section 104 the Tariff and Customs Code: Provided, That the term "Upon liberalization" under Column 4 in the preceding section shall be in accordance with the schedules as provided under Central Bank Circular Nos. 1127 and 1128 and such other circulars issued in relation thereto. aisa dc

SECTION 3. The nomenclature and present rates of import duty provided for under Presidential Decree No. 1464, otherwise known as the "Tariff and Customs Code of 1978," as amended, for articles not physically reproduced herein and marked ". . ." shall remain in full force and effect.

SECTION 4. The ad valorem rates of import duties indicated hereof shall be subject to modification by Congress after review and recommendation by the National Economic and Development Authority after one (1) year from the effectivity of the rates prescribed: Provided, That before any recommendation is submitted to Congress pursuant to this Section, the Tariff Commission shall conduct an investigation in the course of which shall hold public hearings wherein interested parties shall be afforded reasonable opportunity to be present, produce evidence and to be heard. The Tariff Commission shall also hear the views and recommendations of any government office, agency or instrumentality concerned.

Subject to the provisions of the preceding paragraph, the National Economic and Development Authority shall recommend to Congress the necessary adjustment in such specific rates of import duties indicated thereof after six (6) months from their effectivity: Provided, finally, That the President may not increase or decrease any ad valorem or specific duty rates herein provided when Congress is in session. casia

SECTION 5. When an article falling within a heading or subheading is subject to an ad valorem or specific rate of duty, it shall be subject to either the ad valorem or specific rate of duty, whichever is higher.

SECTION 6. The Commissioner of Customs, subject to the approval of the Secretary of Finance shall promulgate rules and regulations necessary for the implementation of Section 5 hereof.

SECTION 7. All laws, orders, issuances, rules and regulations or parts thereof inconsistent with this Act are hereby repealed or modified accordingly.

SECTION 8. This act shall take effect upon approval.

Approved: With Veto of Particular Items (See Accompanying Message). January 29, 1988 (H. No. 992).

PARTICULAR ITEMS VETOED IN HOUSE BILL NO. 992

T.H.	No.	No.		Increased	Reduced	Added
		of	Articles	Ad Val	Ad Val	Specific	Presidential
		Lines		Duties	Duties	Duties	Action	Remarks
29.04	500	1	Ethylene glycol	from 10%			veto	The Congressional
29.15	400	1	Esters of terep-to	5%				recommendation is below
			thalic acid					the prescribed minimum
								tariff rate of 5% ad valorem,
								the imposition of which would
								require further study.
								Moreover, there are other basic
								raw materials which are more
								essential than these items and
								thus more deserving to be
								imposed a tariff below 10%,
								e.g., iron and steel products,
								particular, slabs.
29.23	100	1	Glutamic acid and	P30/kg (as an alternative			veto	The Congressional proposed
			monosodium	to the existing rate of 50%				specific rate is not equal to
			glutamate	ad valorem)				but higher than the ad
								valorem rate of 50%.
36.06	000	1	Matches	from 30%			veto	A review of the industry has
				to 50%				been undertaken and it was
								observed that the industry can
								live with the existing rate of duty
								of 30% ad valorem. Safeguards
								against unfair trade practices are
								likewise already in place.
48.07	990	1	Other coated or	from 30%	P8.00/kg.		veto	The industry is already
			printed paper	to 50%				adequately protected at the
			and paperboard					existing rate of duty. The
								proposed specific rate is
								equivalent to 59% in ad valorem
								terms which is even higher than
								the recommended 50% tariff.
51.04	290	1	Woven fabrics				veto	The Congressional
51.04	300	1						recommendation is beyond
51.04	500	1						the present maximum tariff rate
54.04	600	1						of 50% ad valorem, the
60.01	100	1	from 40%					imposition of which would
60.01	200	1	to 75%					require further study to include
60.01	300	1						other products. It would also
60.01	400	1						distort the tariff structure by
60.01	900	1						equalizing the tariffs on the
								input (fabrics, which are
								presently subject to 40% duty)
								and the output (garments, which
								are at 50% ad valorem).
								Moreover, the proposed
								increase in tariffs covers only
								some and not all items of
								fabrics.
61.01			Men's and boy's outer				veto	-do-
			garment:
	110	1	Garments of fabrics
			(other than knitted or
			crocheted of
			heading no. 59.08,
			59.11 or 59.12
	210	1	Overcoats and other
			coats of wool
			or fine animal hair
	290	1	Overcoats and	from 50%			veto	The Congressional
			other coats	to 75%				recommendation is beyond
			of other					the present maximum
	310	1	Suits and customers,					tariff rate of 50% ad
			of wool or					valorem, the imposition
			fine animal hair					of which would require
	320	1	Suits of cotton					further study to include other
	330	1	Suits of man-made					products. It would also distort
			fibres					the tariff structure by
	390	1	Suits of other fibres					equalizing the tariffs on the
	410	1	Trousers, breeches					input (fabrics, which are
			and the like, of					presently subject to 40% duty)
			wool or fine animal					and the output (garments,
			hair					which are at 50% ad valorem).
	420	1	Trousers, breeches					Moreover, the proposed
			and the like of cotton					increase in tariff covers only
	430	1	Trousers, breeches	some and not all items of				garments.
			and the like of
			man-made fibres
	490	1	Trousers, breeches
			and the like, other
			fibres
61.01	510	1	Jackets, blazers and				veto	The Congressional
			the like, of wool or					recommendation is beyond
			fine animal hair					the present maximum tariff
	520	1	Jackets, blazers and					rate of 50% ad valorem,
			the like, of cotton					the imposition of which would
	530	1	Jackets, blazers and					require further study to include
			the like, of man-made fibres					other products. It would also
	590	1	Jackets, blazers and					distort the tariff structure by
			the like, of other fibres					equalizing the tariffs on the
	910	1	Other garments of wool					input (fabrics, which are
			or fine animal hair					presently subject to 40% duty)
	920	1	Other garments of cotton					and the output (garments, which
	930	1	Other garments of man-made					are at 50% ad valorem).
			fibres					Moreover, the proposed
	990	1	Other garments of other fibres					increase in tariffs covers
								only some and not all items of
								garments.
61.02			Women's girls' and				veto	-do-
			infants' outer garments:
	100	1	Garments of fabrics
			(other than knitted or
			crocheted) of heading
			No. 59.08, 59.11 or
59.12
	210	1	Coats and jackets,	from 50%			veto	The Congressional
			of wool or fine	to 75%				recommendation is beyond
			animal hair					the present maximum tariff
	220	1	Coats and jackets, of					rate of 50% ad valorem,
			cotton					the imposition of which
	230	1	Coats and jackets,					would require further
			of man-made fibres					study to include other
	290	1	Coats and jackets, of					products. It would also
			other fibres					distort the tariff structure by
	310	1	Suits and costumes, of					equalizing the tariffs on the
			wool or fine animal hair					input (fabrics, which are
								presently subject to 40%
								duty) and the output
								(garments, which are at 50%
								ad valorem). Moreover, the
								proposed increase in tariffs
								covers only some and not all
								items of garments.
61.02	320	1	Suits and costumes,				veto	The Congressional
			of cotton					recommendation is beyond
	330	1	Suits and costumes, of					the present maximum
			man-made fibres					tariff rate of 50% ad
	390	1	Suits and costumes, of					valorem, the imposition
			other fibres					of which would require
	410	1	Dresses of wool of					further study to include
			fine animal hair					other products. It would
	420	1	Dresses of cotton					also distort the tariff
	430	1	Dresses of man-made fibres					structure by equalizing
	490	1	Dresses of other fibres					the tariff on the input
	510	1	Skirts of wool or fine					(fabrics, which are
			animal hair					presently subject to
	520	1	Skirts of cotton					40% duty) and the
	530	1	Skirts of man-made					output (garments, which
			fibres					are at 50% ad valorem).
	590	1	Skirts of other fibres					Moreover, the proposed
	610	1	Blouses of cotton	from 50%				increase in tariffs covers
	620	1	Blouses of	to 75%				only some and not all
			man-made fibres					items of garments.
	690	1	Blouses of other fibres				veto	-do-
	910	1	Other garments of wool
			or fine animal hair
	920	1	Other garments of cotton
	930	1	Other garments of	-do-
			man-made fibres
	990	1	Other garments of other
			fibres
61.03			Men's and boy's under				veto	The Congressional
			garments, including collar,					recommendation is
			shirt front and cuffs:					beyond the present
	110	1	Shirts of cotton					maximum tariff rate
	120	1	Shirts of synthetic					of 50% ad valorem,
			fibres					the imposition of which
	190	1	Shirts of other fibres					would require further
	210	1	Undergarments, except					study to include other
			shirts, of cotton					products. It would also
	220	1	Undergarments, except	from 50%				distort the tariff structure
			shirts of synthetic fibres	to 75%				by equalizing the tariffs
								on the input (fabrics,
								which are presently
								subject to 40% duty) and
								the output (garments,
								which are at 50% ad
								valorem). Moreover, the
								proposed increase in
								tariffs covers only some
								and not all items of
								garments.
61.03	290	1	Undergarments, except					The Congressional
			shirts of synthetic	from 50%				recommendation is
			fibres	to 75%				beyond  the present
61.04			Women's girls' and					maximum tariff rate
			infants, under garments:					of 50% ad valorem,
	100	1	Of cotton	from 50%				the imposition of which
	200	1	Of synthetic fibres	to 75%				would require further
	900	1	Other					study to include other
61.05	000	1	Handkerchiefs					products. It would also
61.06		1	Shawls, scarves					distort the tariff structure
			mufflers, mantillas,					by equalizing the tariff
			veils and the like					on the input (fabric,
61.07	000	1	Ties, bow ties and					which are presently
			cravats					subject to 40% duty)
61.08			Not used					and the output (garments,
61.09		1	Corsets, corset-belts,					which are at 50% ad
			suspender-belts, brassieres,					valorem). Moreover, the
			braces, suspenders, garters					proposed increase in
			and the like (including	from 50%			veto	tariffs covers only
			such article of knitted	to 75%				some and not all items
			or crocheted fabric),					of garments.
			whether or not elastic:					-do-
	100	1	Brassieres
	900	1	Other
61.10	000	1	Gloves, mittens, mitts,
			stocking, socks
			and sockets not being	from 50%
			knitted or crocheted	to 75%			veto	-do-
			goods
61.11	000	1	Made up accessories	from 50%			veto	The Congressional
			for articles of apparel	to 75%				recommendation is
			(for example, dress					beyond the present
			shields, shoulders					maximum tariff rate
			and other pads, belts,					of 50% ad valorem,
			muffs, sleeve protectors,					the imposition of which
			pockets)					would require further
								study to include other
								products. It would also
								distort the tariff structure
								by equalizing the tariffs
								on the input (fabrics,
								which are presently
								subject to 40% duty) and
								the output (garments,
								which are at 50% ad
								valorem). Moreover, the
								proposed increase in
								tariffs covers only some
								and not all items of
								garments.

Published in the Official Gazette, Vol. 84 No. 14 page 1761 on April 4, 1988.