Customs Tariff Amendment Act 2007 - First Schedule
1
SCHEDULE
(Section 2)
“FIRST SCHEDULE
(Section 2(1))
BERMUDA NOMENCLATURE AND IMPORT DUTIES
Rules of Interpretation
General rules of interpretation of the Bermuda Nomenclature
Classification of goods in the Bermuda Nomenclature shall be governed by the following principles:
1. The titles of Sections, Chapters and sub-Chapters are provided for ease of reference only; for legal
purposes, classification shall be determined according to the terms of the headings and any relative
Section or Chapter Notes and, provided such headings or Notes do not otherwise require, according to
the following provisions:
2. (a) Any reference in a heading to an article shall be taken to include a reference to that article
incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has
the essential character of the complete or finished article. It shall also be taken to include a
reference to that article complete or finished (or falling to be classified as complete or finished by
virtue of this Rule), presented unassembled or disassembled.
(b) Any reference in a heading to a material or substance shall be taken to include a reference to
mixtures or combinations of that material or substance with other materials or substances. Any
reference to goods of a given material or substance shall be taken to include a reference to goods
consisting wholly or partly of such material or substance. The classification of goods consisting
of more than one material or substance shall be according to the principles of Rule 3.
3. When by application of Rule 2 (b) or for any other reason, goods are, prima facie, classifiable under
two or more headings, classification shall be effected as follows:
(a) The heading which provides the most specific description shall be preferred to headings providing
a more general description. However, when two or more headings each refer to part only of the
materials or substances contained in mixed or composite goods or to part only of the items in a
set put up for retail sale, those headings are to be regarded as equally specific in relation to those
goods, even if one of them gives a more complete or precise description of the goods.
(b) Mixtures, composite goods consisting of different materials or made up of different components,
and goods put up in sets for retail sale, which cannot be classified by reference to 3 (a), shall be
classified as if they consisted of the material or component which gives them their essential
character, insofar as this criterion is applicable.
(c) When goods cannot be classified by reference to 3 (a) or 3 (b), they shall be classified under the
heading which occurs last in numerical order among those which equally merit consideration.
4. Goods which cannot be classified in accordance with the above Rules shall be classified under the
heading appropriate to the goods to which they are most akin.
5. In addition to the foregoing provisions, the following Rules shall apply in respect of the goods referred
to therein :
(a) Camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases
and similar containers, specially shaped or fitted to contain a specific article or set of articles,
suitable for long-term use and presented with the articles for which they are intended, shall be
classified with such articles when of a kind normally sold therewith. This Rule does not,
however, apply to containers which give the whole its essential character;
2
(b) Subject to the provisions of Rule 5 (a) above, packing materials and packing containers presented
with the goods therein shall be classified with the goods if they are of a kind normally used for
packing such goods. However, this provision is not binding when such packing materials or
packing containers are clearly suitable for repetitive use.
6. For legal purposes, the classification of goods in the subheadings of a heading shall be determined
according to the terms of those subheadings and any related Subheading Notes and, mutatis
mutandis, to the above Rules, on the understanding that only subheadings at the same level are
comparable. For the purposes of this Rule the relative Section and Chapter Notes also apply, unless
the context otherwise requires.
Special rules of interpretation of the Bermuda Nomenclature
1. Notwithstanding anything in these Rules, when goods are classifiable under heading 98.01 of Section
XXII and another heading, the goods shall be classified under heading 98.01.
2. Notwithstanding anything in these Rules, when goods are classifiable under heading 98.02 of Section
XXII and another heading, the goods shall be classified under heading 98.02 unless the rate of duty
under the other heading is 0.00%, 75.00% or 150%, or unless the other heading is in Chapter 89.
3. In the Bermuda Nomenclature, the abbreviations and symbols used in column 1 of the following table
shall have meanings set out in column 2 thereof —
Table of Abbreviations and Symbols used in the Bermuda Tariff
ABBREVIATION MEANING
AC alternating current
ASTM American Society for Testing Materials
Bq becquerel
°C degree(s) celsius
cc cubic centimetre(s)
cg centigrams
cm centimetre(s)
cm2 square centimetre(s)
cm3 cubic centimetre(s)
cN centinewton(s)
DC direct current
g gram(s)
Hz hertz
IR infra-red
kcal kilocalorie(s)
kg kilogram(s)
kgf kilogram force
kN kilonewton(s)
3
kPa kilopascal(s)
kV kilovolt(s)
kVA kilovolt(s) – ampere(s)
kvar kilovolt(s) – ampere(s) - reactive
kW kilowatt(s)
l litre(s)
la litre of alcohol
m metre(s)
m- meta-
m2 square metre(s)
m3 cubic metre(s)
ΦCi microcurie
mm millimetre(s)
mN millinewton(s)
N newton(s)
MPa megapascals(s)
No. number
o ortho-
p para-
t tonne(s)
u unit(s)
UV ultra-violet
V volt(s)
vol. volume
W watt(s)
2u pair(s)
% percent
x° x degree(s)”
Chapters
4
First Schedule Guide to Section and Chapter Numbers
SECTION I
LIVE ANIMALS; ANIMAL PRODUCTS
Section Notes.
1 Live animals.
2 Meat and edible meat offal.
3 Fish and crustaceans, molluscs and other aquatic invertebrates.
4 Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or
included.
5 Products of animal origin, not elsewhere specified or included.
SECTION II
VEGETABLE PRODUCTS
Section Note.
6 Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage.
7 Edible vegetables and certain roots and tubers.
8 Edible fruit and nuts; peel of citrus fruit or melons.
9 Coffee, tea, maté and spices.
10 Cereals.
11 Products of the milling industry; malt; starches; inulin; wheat gluten.
12 Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants;
straw and fodder.
13 Lac; gums, resins and other vegetable saps and extracts.
14 Vegetable plaiting materials; vegetable products not elsewhere specified or included.
SECTION III
ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE
PRODUCTS; PREPARED EDIBLE FATS;
ANIMAL OR VEGETABLE WAXES
15 Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or
vegetable waxes.
Chapters
5
SECTION IV
PREPARED FOODSTUFFS;
BEVERAGES, SPIRITS AND VINEGAR; TOBACCO
AND MANUFACTURED TOBACCO SUBSTITUTES
Section Note.
16 Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates.
17 Sugars and sugar confectionery.
18 Cocoa and cocoa preparations.
19 Preparations of cereals, flour, starch or milk; pastrycooks' products.
20 Preparations of vegetables, fruit, nuts or other parts of plants.
21 Miscellaneous edible preparations.
22 Beverages, spirits and vinegar.
23 Residues and waste from the food industries; prepared animal fodder.
24 Tobacco and manufactured tobacco substitutes.
SECTION V
MINERAL PRODUCTS
25 Salt; sulphur; earths and stone; plastering materials, lime and cement.
26 Ores, slag and ash.
27 Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes.
SECTION VI
PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES
Section Notes.
28 Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of
radioactive elements or of isotopes.
29 Organic chemicals.
30 Pharmaceutical products.
31 Fertilisers.
32 Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter;
paints and varnishes; putty and other mastics; inks.
33 Essential oils and resinoids; perfumery, cosmetic or toilet preparations.
Chapters
6
34 Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes,
prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes,
"dental waxes" and dental preparations with a basis of plaster.
35 Albuminoidal substances; modified starches; glues; enzymes.
36 Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations.
37 Photographic or cinematographic goods.
38 Miscellaneous chemical products.
SECTION VII
PLASTICS AND ARTICLES THEREOF;
RUBBER AND ARTICLES THEREOF
Section Notes.
39 Plastics and articles thereof.
40 Rubber and articles thereof.
SECTION VIII
RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES
THEREOF; SADDLERY AND HARNESS; TRAVEL GOODS,
HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT
(OTHER THAN SILK-WORM GUT)
41 Raw hides and skins (other than furskins) and leather.
42 Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of
animal gut (other than silk-worm gut).
43 Furskins and artificial fur; manufactures thereof.
SECTION IX
WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL;
CORK AND ARTICLES OF CORK; MANUFACTURES OF STRAW,
OF ESPARTO OR OF OTHER PLAITING MATERIALS;
BASKETWARE AND WICKERWORK
44 Wood and articles of wood; wood charcoal.
45 Cork and articles of cork.
46 Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork.
Chapters
7
SECTION X
PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL;
RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD;
PAPER AND PAPERBOARD AND ARTICLES THEREOF
47 Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard.
48 Paper and paperboard; articles of paper pulp, of paper or of paperboard.
49 Printed books, newspapers, pictures and other products of the printing industry; manuscripts,
typescripts and plans.
SECTION XI
TEXTILES AND TEXTILE ARTICLES
Section Notes.
50 Silk.
51 Wool, fine or coarse animal hair; horsehair yarn and woven fabric.
52 Cotton.
53 Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn.
54 Man-made filaments; strip and the like of man-made textile materials.
55 Man-made staple fibres.
56 Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof.
57 Carpets and other textile floor coverings.
58 Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery.
59 Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for
industrial use.
60 Knitted or crocheted fabrics.
61 Articles of apparel and clothing accessories, knitted or crocheted.
62 Articles of apparel and clothing accessories, not knitted or crocheted.
63 Other made up textile articles; sets; worn clothing and worn textile articles; rags.
Chapters
8
SECTION XII
FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS,
WALKING-STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF;
PREPARED FEATHERS AND ARTICLES MADE THEREWITH;
ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR
64 Footwear, gaiters and the like; parts of such articles.
65 Headgear and parts thereof.
66 Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops and parts thereof.
67 Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of
human hair.
SECTION XIII
ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA
OR SIMILAR MATERIALS; CERAMIC PRODUCTS;
GLASS AND GLASSWARE
68 Articles of stone, plaster, cement, asbestos, mica or similar materials.
69 Ceramic products.
70 Glass and glassware.
SECTION XIV
NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS
STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL
AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN
71 Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with
precious metal and articles thereof; imitation jewellery; coin.
SECTION XV
BASE METALS AND ARTICLES OF BASE METAL
Section Notes.
72 Iron and steel.
73 Articles of iron or steel.
74 Copper and articles thereof.
75 Nickel and articles thereof.
76 Aluminium and articles thereof.
77 (Reserved for possible future use in the Bermuda Nomenclature)
78 Lead and articles thereof.
Chapters
9
79 Zinc and articles thereof.
80 Tin and articles thereof.
81 Other base metals; cermets; articles thereof.
82 Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal.
83 Miscellaneous articles of base metal.
SECTION XVI
MACHINERY AND MECHANICAL APPLIANCES;
ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND RECORDERS AND
REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND
REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES
Section Notes.
84 Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof.
85 Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television
image and sound recorders and reproducers, and parts and accessories of such articles.
SECTION XVII
VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED
TRANSPORT EQUIPMENT
Section Notes.
86 Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures
and fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment
of all kinds.
87 Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof.
88 Aircraft, spacecraft, and parts thereof.
89 Ships, boats and floating structures.
SECTION XVIII
OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING,
CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS
AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS;
PARTS AND ACCESSORIES THEREOF
90 Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical
instruments and apparatus; parts and accessories thereof.
91 Clocks and watches and parts thereof.
92 Musical instruments; parts and accessories of such articles.
Chapters
10
SECTION XIX
ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF
93 Arms and ammunition; parts and accessories thereof.
SECTION XX
MISCELLANEOUS MANUFACTURED ARTICLES
94 Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps
and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates
and the like; prefabricated buildings.
95 Toys, games and sports requisites; parts and accessories thereof.
96 Miscellaneous manufactured articles.
SECTION XXI
WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES
97 Works of art, collectors' pieces and antiques.
SECTION XXII
OTHER SPECIAL CLASSIFICATION PROVISIONS
98 Used personal effects of returning residents and immigrants; accompanied personal goods; simplified
tariff for goods imported by post or by a courier service.
Section I
Chapter 1
11
Section I
LIVE ANIMALS; ANIMAL PRODUCTS
Notes.
1.- Any reference in this Section to a particular genus or species of an animal, except where the context
otherwise requires, includes a reference to the young of that genus or species.
2.- Except where the context otherwise requires, throughout the Nomenclature any reference to “dried”
products also covers products which have been dehydrated, evaporated or freeze-dried.
_________________
Chapter 1
Live animals
Note.
1.- This Chapter covers all live animals except :
(a) Fish and crustaceans, molluscs and other aquatic invertebrates, of heading 03.01, 03.06 or 03.07;
(b) Cultures of micro-organisms and other products of heading 30.02; and
(c) Animals of heading 95.08.
_________________
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate of
Duty
01.01 Live horses, asses, mules and hinnies.
0101.100 - Pure-bred breeding animals value 1. u 22.25%
0101.900 - Other value 1. u 22.25%
01.02 Live bovine animals.
0102.100 - Pure-bred breeding animals value 1. u 0%
0102.900 - Other value 1. u 0%
01.03 Live swine.
0103.100 - Pure-bred breeding animals value 1. u 0%
- Other :
0103.910 -- Weighing less than 50 kg value 1. u 0%
0103.920 -- Weighing 50 kg or more value 1. u 0%
01.04 Live sheep and goats.
0104.100 - Sheep value 1. u 0%
0104.200 - Goats value 1. u 0%
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 :
0105.110 -- Fowls of the species Gallus domesticus value 1. u 0%
0105.120 -- Turkeys value 1. u 0%
0105.190 -- Other value 1. u 0%
- Other :
0105.940 -- Fowls of the species Gallus domesticus value 1. u 0%
0105.990 -- Other value 1. u 0%
Section I
Chapter 1
12
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate of
Duty
01.06 Other live animals.
- Mammals :
0106.110 -- Primates value 1. u 22.25%
0106.120 -- Whales, dolphins and porpoises (mammals of
the order Cetacea); manatees and dugongs
(mammals of the order Sirenia)
value 1. u 22.25%
-- Other
0106.191 --- Cats value 1. u 22.25%
0106.192 --- Dogs value 1. u 22.25%
0106.199 --- Other value 1. u 22.25%
0106.200 - Reptiles (including snakes and turtles) value 1. u 22.25%
- Birds :
0106.310 -- Birds of prey value 1. u 22.25%
0106.320 -- Psittaciformes (including parrots, parakeets,
macaws and cockatoos)
value 1. u 22.25%
0106.390 -- Other value 1. u 22.25%
- Other
0106.901 --- Bees value 1. u 0%
0106.909 --- Other value 1. u 22.25%
Section I
Chapter 2
13
Chapter 2
Meat and edible meat offal
Note.
1.- This Chapter does not cover :
(a) Products of the kinds described in headings 02.01 to 02.08 or 02.10, unfit or unsuitable for human
consumption;
(b) Guts, bladders or stomachs of animals (heading 05.04) or animal blood (heading 05.11 or 30.02); or
(c) Animal fat, other than products of heading 02.09 (Chapter 15).
_________________
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
02.01 Meat of bovine animals, fresh or chilled.
0201.100 - Carcasses and half-carcasses value 1. kg 5%
0201.200 - Other cuts with bone in value 1. kg 5%
0201.300 - Boneless value 1. kg 5%
02.02 Meat of bovine animals, frozen.
0202.100 - Carcasses and half-carcasses value 1. kg 5%
0202.200 - Other cuts with bone in value 1. kg 5%
0202.300 - Boneless value 1. kg 5%
02.03 Meat of swine, fresh, chilled or frozen.
- Fresh or chilled :
0203.110 -- Carcasses and half-carcasses value 1. kg 5%
0203.120 -- Hams, shoulders and cuts thereof, with bone in value 1. kg 5%
0203.190 -- Other value 1. kg 5%
- Frozen :
0203.210 -- Carcasses and half-carcasses value 1. kg 5%
0203.220 -- Hams, shoulders and cuts thereof, with bone in value 1. kg 5%
0203.290 -- Other value 1. kg 5%
02.04 Meat of sheep or goats, fresh, chilled or frozen.
0204.100 - Carcasses and half-carcasses of lamb, fresh or
chilled
value 1. kg 5%
- Other meat of sheep, fresh or chilled :
0204.210 -- Carcasses and half-carcasses value 1. kg 5%
0204.220 -- Other cuts with bone in value 1. kg 5%
0204.230 -- Boneless value 1. kg 5%
0204.300 - Carcasses and half-carcasses of lamb, frozen value 1. kg 5%
- Other meat of sheep, frozen :
0204.410 -- Carcasses and half-carcasses value 1. kg 5%
0204.420 -- Other cuts with bone in value 1. kg 5%
0204.430 -- Boneless value 1. kg
0204.500 - Meat of goats value 1. kg 5%
02.05 0205.000 Meat of horses, asses, mules or hinnies, fresh,
chilled or frozen.
value 1. kg 5%
02.06 Edible offal of bovine animals, swine, sheep,
goats, horses, asses, mules or hinnies, fresh,
chilled or frozen.
Section I
Chapter 2
14
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
0206.100 - Of bovine animals, fresh or chilled value 1. kg 5%
- Of bovine animals, frozen :
0206.210 -- Tongues value 1. kg 5%
0206.220 -- Livers value 1. kg 5%
0206.290 -- Other value 1. kg 5%
0206.300 - Of swine, fresh or chilled value 1. kg 5%
- Of swine, frozen :
0206.410 -- Livers value 1. kg 5%
0206.490 -- Other value 1. kg 5%
0206.800 - Other, fresh or chilled value 1. kg 5%
0206.900 - Other, frozen value 1. kg 5%
02.07 Meat and edible offal, of the poultry of
heading 01.05, fresh, chilled or frozen.
- Of fowls of the species Gallus domesticus :
0207.110 -- Not cut in pieces, fresh or chilled value 1. kg 5%
0207.120 -- Not cut in pieces, frozen value 1. kg 5%
0207.130 -- Cuts and offal, fresh or chilled value 1. kg 5%
0207.140 -- Cuts and offal, frozen value 1. kg 5%
- Of turkeys :
0207.240 -- Not cut in pieces, fresh or chilled value 1. kg 5%
0207.250 -- Not cut in pieces, frozen value 1. kg 5%
0207.260 -- Cuts and offal, fresh or chilled value 1. kg 5%
0207.270 -- Cuts and offal, frozen value 1. kg 5%
- Of ducks, geese or guinea fowls :
0207.320 -- Not cut in pieces, fresh or chilled value 1. kg 5%
0207.330 -- Not cut in pieces, frozen value 1. kg 5%
0207.340 -- Fatty livers, fresh or chilled value 1. kg 5%
0207.350 -- Other, fresh or chilled value 1. kg 5%
0207.360 -- Other, frozen value 1. kg 5%
02.08 Other meat and edible meat offal, fresh, chilled
or frozen.
0208.100 - Of rabbits or hares value 1. kg 5%
0208.300 - Of primates value 1. kg 5%
0208.400 - Of whales, dolphins and porpoises (mammals of
the order Cetacea); of manatees and dugongs
(mammals of the order Sirenia)
value 1. kg 5%
0208.500 - Of reptiles (including snakes and turtles) value 1. kg 5%
0208.900 - Other value 1. kg 5%
02.09 0209.000 Pig fat, free of lean meat, and poultry fat, not
rendered or otherwise extracted, fresh, chilled,
frozen, salted, in brine, dried or smoked.
value 1. kg 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 :
0210.110 -- Hams, shoulders and cuts thereof, with bone in value 1. kg 5%
0210.120 -- Bellies (streaky) and cuts thereof value 1. kg 5%
0210.190 -- Other value 1. kg 5%
Section I
Chapter 2
15
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
0210.200 - Meat of bovine animals value 1. kg 5%
- Other, including edible flours and meals of meat or
meat offal :
0210.910 -- Of primates value 1. kg 5%
0210.920 -- Of whales, dolphins and porpoises (mammals
of the order Cetacea); of manatees and dugongs
(mammals of the order Sirenia)
value 1. kg 5%
0210.930 -- Of reptiles (including snakes and turtles) value 1. kg 5%
0210.990 -- Other value 1. kg 5%
Section I
Chapter 3
16
Chapter 3
Fish and crustaceans, molluscs and other
aquatic invertebrates
Notes.
1.- This Chapter does not cover:
(a) Mammals of heading 01.06;
(b) Meat of mammals of heading 01.06 (heading 02.08 or 02.10);
(c) Fish (including livers and roes thereof) or crustaceans, molluscs or other aquatic invertebrates,
dead and unfit or unsuitable for human consumption by reason of either their species or their
condition (Chapter 5); flours, meals or pellets of fish or of crustaceans, molluscs or other aquatic
invertebrates, unfit for human consumption (heading 23.01); or
(d) Caviar or caviar substitutes prepared from fish eggs (heading 16.04).
2.- In this Chapter the term “pellets” means products which have been agglomerated either directly by
compression or by the addition of a small quantity of binder.
_________________
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
03.01 Live fish.
0301.100 - Ornamental fish value 1. kg 5%
- Other live fish :
0301.910 -- Trout (Salmo trutta, Oncorhynchus mykiss,
Oncorhynchus clarki, Oncorhynchus aguabonita,
Oncorhynchus gilae, Oncorhynchus apache and
Oncorhynchus chrysogaster)
value 1. kg 5%
0301.920 -- Eels (Anguilla spp.) value 1. kg 5%
0301.930 -- Carp value 1. kg 5%
0301.940 -- Bluefin tunas (Thunnus thynnus) value 1. kg 5%
0301.950 -- Southern bluefin tunas (Thunnus maccoyii) value 1. kg 5%
0301.990 -- Other value 1. kg 5%
03.02 Fish, fresh or chilled, excluding fish fillets and
other fish meat of heading 03.04.
- Salmonidae, excluding livers and roes :
0302.110 -- Trout (Salmo trutta, Oncorhynchus mykiss,
Oncorhynchus clarki, Oncorhynchus aguabonita,
Oncorhynchus gilae, Oncorhynchus apache and
Oncorhynchus chrysogaster)
value 1. kg 5%
0302.120 -- 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)
value 1. kg 5%
0302.190 -- Other value 1. kg 5%
- Flat fish (Pleuronectidae, Bothidae, Cynoglossidae,
Soleidae, Scophthalmidae and Citharidae),
excluding livers and roes :
0302.210 -- Halibut (Reinhardtius hippoglossoides,
Hippoglossus hippoglossus, Hippoglossus
stenolepis)
value 1. kg 5%
0302.220 -- Plaice (Pleuronectes platessa) value 1. kg 5%
0302.230 -- Sole (Solea spp.) value 1. kg 5%
0302.290 -- Other value 1. kg 5%
Section I
Chapter 3
17
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
- Tunas (of the genus Thunnus), skipjack or stripe-
bellied bonito (Euthynnus (Katsuwonus) pelamis),
excluding livers and roes :
0302.310 -- Albacore or longfinned tunas (Thunnus
alalunga)
value 1. kg 5%
0302.320 -- Yellowfin tunas (Thunnus albacares) value 1. kg 5%
0302.330 -- Skipjack or stripe-bellied bonito value 1. kg 5%
0302.340 -- Bigeye tunas (Thunnus obesus) value 1. kg 5%
0302.350 -- Bluefin tunas (Thunnus thynnus) value 1. kg 5%
0302.360 -- Southern bluefin tunas (Thunnus maccoyii) value 1. kg 5%
0302.390 -- Other value 1. kg 5%
0302.400 - Herrings (Clupea harengus, Clupea pallasii),
excluding livers and roes
value 1. kg 5%
0302.500 - Cod (Gadus morhua, Gadus ogac, Gadus
macrocephalus), excluding livers and roes
value 1. kg 5%
- Other fish, excluding livers and roes :
0302.610 -- Sardines (Sardina pilchardus, Sardinops spp.),
sardinella (Sardinella spp.), brisling or sprats
(Sprattus sprattus)
value 1. kg 5%
0302.620 -- Haddock (Melanogrammus aeglefinus) value 1. kg 5%
0302.630 -- Coalfish (Pollachius virens) value 1. kg 5%
0302.640 -- Mackerel (Scomber scombrus, Scomber
australasicus, Scomber japonicus)
value 1. kg 5%
0302.650 -- Dogfish and other sharks value 1. kg 5%
0302.660 -- Eels (Anguilla spp.) value 1. kg 5%
0302.670 -- Swordfish (Xiphias gladius) value 1. kg 5%
0302.680 -- Toothfish (Dissostichus spp.) value 1. kg 5%
0302.690 -- Other value 1. kg 5%
0302.700 - Livers and roes value 1. kg 5%
03.03 Fish, frozen, excluding fish fillets and other fish
meat of heading 03.04.
- Pacific salmon (Oncorhynchus nerka,
Oncorhynchus gorbuscha, Oncorhynchus keta,
Oncorhynchus tschawytscha, Oncorhynchus
kisutch, Oncorhynchus masou and Oncorhynchus
rhodurus), excluding livers and roes :
0303.110 -- Sockeye salmon (red salmon) (Oncorhynchus
nerka)
value 1. kg 5%
0303.190 -- Other value 1. kg 5%
- Other salmonidae, excluding livers and roes :
0303.210 -- Trout (Salmo trutta, Oncorhynchus mykiss,
Oncorhynchus clarki, Oncorhynchus aguabonita,
Oncorhynchus gilae, Oncorhynchus apache and
Oncorhynchus chrysogaster)
value 1. kg 5%
0303.220 -- Atlantic salmon (Salmo salar) and Danube
salmon (Hucho hucho)
value 1. kg 5%
0303.290 -- Other value 1. kg 5%
- Flat fish (Pleuronectidae, Bothidae, Cynoglossidae,
Soleidae, Scophthalmidae and Citharidae),
excluding livers and roes :
0303.310 -- Halibut (Reinhardtius hippoglossoides,
Hippoglossus hippoglossus, Hippoglossus
stenolepis)
value 1. kg 5%
0303.320 -- Plaice (Pleuronectes platessa) value 1. kg 5%
0303.330 -- Sole (Solea spp.) value 1. kg 5%
Section I
Chapter 3
18
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
0303.390 -- Other value 1. kg 5%
- Tunas (of the genus Thunnus), skipjack or stripe-
bellied bonito (Euthynnus (Katsuwonus) pelamis),
excluding livers and roes :
0303.410 -- Albacore or longfinned tunas (Thunnus
alalunga)
value 1. kg 5%
0303.420 -- Yellowfin tunas (Thunnus albacares) value 1. kg 5%
0303.430 -- Skipjack or strip-bellied bonito value 1. kg 5%
0303.440 -- Bigeye tunas (Thunnus obesus) value 1. kg 5%
0303.450 -- Bluefin tunas (Thunnus thynnus) value 1. kg 5%
0303.460 -- Southern bluefin tunas (Thunnus maccoyii) value 1. kg 5%
0303.490 -- Other value 1. kg 5%
- Herrings (Clupea harengus, Clupea pallasii) and
cod (Gadus morhua, Gadus ogac, Gadus
macrocephalus), excluding livers and roes :
0303.510 -- Herrings (Clupea harengus, Clupea pallasii) value 1. kg 5%
0303.520 -- Cod (Gadus morhua, Gadus ogac, Gadus
macrocephalus)
value 1. kg 5%
- Swordfish (Xiphias gladius) and toothfish
(Dissostichus spp.), excluding livers and roes :
0303.610 -- Swordfish (Xiphias gladius) value 1. kg 5%
0303.620 -- Toothfish (Dissostichus spp.) value 1. kg 5%
- Other fish, excluding livers and roes :
0303.710 -- Sardines (Sardina pilchardus, Sardinops spp.),
sardinella (Sardinella spp.), brisling or sprats
(Sprattus sprattus)
value 1. kg 5%
0303.720 -- Haddock (Melanogrammus aeglefinus) value 1. kg 5%
0303.730 -- Coalfish (Pollachius virens) value 1. kg 5%
0303.740 -- Mackerel (Scomber scombrus, Scomber
australasicus, Scomber japonicus)
value 1. kg 5%
0303.750 -- Dogfish and other sharks value 1. kg 5%
0303.760 -- Eels (Anguilla spp.) value 1. kg 5%
0303.770 -- Sea bass (Dicentrarchus labrax, Dicentrarchus
punctatus)
value 1. kg 5%
0303.780 -- Hake (Merluccius spp., Urophycis spp.) value 1. kg 5%
0303.790 -- Other value 1. kg 5%
0303.800 - Livers and roes value 1. kg 5%
03.04 Fish fillets and other fish meat (whether or not
minced), fresh, chilled or frozen.
- Fresh or chilled :
0304.110 -- Swordfish (Xiphias gladius) value 1. kg 5%
0304.120 -- Toothfish (Dissostichus spp.) value 1. kg 5%
0304.190 -- Other value 1. kg 5%
- Frozen fillets :
0304.210 -- Swordfish (Xiphias gladius) value 1. kg 5%
0304.220 -- Toothfish (Dissostichus spp.) value 1. kg 5%
0304.290 -- Other value 1. kg 5%
- Other :
0304.910 -- Swordfish (Xiphias gladius) value 1. kg 5%
0304.920 -- Toothfish (Dissostichus spp.) value 1. kg 5%
Section I
Chapter 3
19
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
0304.990 -- Other value 1. kg 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.
0305.100 - Flours, meals and pellets of fish, fit for human
consumption
value 1. kg 5%
0305.200 - Livers and roes of fish, dried, smoked, salted or in
brine
value 1. kg 5%
0305.300 - Fish fillets, dried, salted or in brine, but not
smoked
value 1. kg 5%
- Smoked fish, including fillets :
0305.410 -- 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)
value 1. kg 5%
0305.420 -- Herrings (Clupea harengus, Clupea pallasii) value 1. kg 5%
0305.490 -- Other value 1. kg 5%
- Dried fish, whether or not salted but not smoked:
0305.510 -- Cod (Gadus morhua, Gadus ogac, Gadus
macrocephalus)
value 1. kg 5%
0305.590 -- Other value 1. kg 5%
- Fish, salted but not dried or smoked and fish in
brine :
0305.610 -- Herrings (Clupea harengus, Clupea pallasii) value 1. kg 5%
0305.620 -- Cod (Gadus morhua, Gadus ogac, Gadus
macrocephalus)
value 1. kg 5%
0305.630 -- Anchovies (Engraulis spp.) value 1. kg 5%
0305.690 -- Other value 1. kg 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 :
0306.110 -- Rock lobster and other sea crawfish (Palinurus
spp., Panulirus spp., Jasus spp.)
value 1. kg 10%
0306.120 -- Lobsters (Homarus spp.) value 1. kg 10%
0306.130 -- Shrimps and prawns value 1. kg 10%
0306.140 -- Crabs value 1. kg 10%
0306.190 -- Other, including flours, meals and pellets of
crustaceans, fit for human consumption
value 1. kg 10%
- Not frozen :
0306.210 -- Rock lobster and other sea crawfish (Palinurus
spp., Panulirus spp., Jasus spp.)
value 1. kg 10%
0306.220 -- Lobsters (Homarus spp.) value 1. kg 10%
0306.230 -- Shrimps and prawns value 1. kg 10%
0306.240 -- Crabs value 1. kg 10%
0306.290 -- Other, including flours, meals and pellets of
crustaceans, fit for human consumption
value 1. kg 10%
Section I
Chapter 3
20
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
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.
0307.100 - Oysters value 1. kg 10%
- Scallops, including queen scallops, of the genera
Pecten, Chlamys or Placopecten :
0307.210 -- Live, fresh or chilled value 1. kg 10%
0307.290 -- Other value 1. kg 10%
- Mussels (Mytilus spp., Perna spp.) :
0307.310 -- Live, fresh or chilled value 1. kg 10%
0307.390 -- Other value 1. kg 10%
- Cuttle fish (Sepia officinalis, Rossia macrosoma,
Sepiola spp.) and squid (Ommastrephes spp.,
Loligo spp., Nototodarus spp., Sepioteuthis spp.) :
0307.410 -- Live, fresh or chilled value 1. kg 10%
0307.490 -- Other value 1. kg 10%
- Octopus (Octopus spp.) :
0307.510 -- Live, fresh or chilled value 1. kg 10%
0307.590 -- Other value 1. kg 10%
0307.600 - Snails, other than sea snails value 1. kg 10%
- Other, including flours, meals and pellets of
aquatic invertebrates other than crustaceans, fit
for human consumption :
0307.910 -- Live, fresh or chilled value 1. kg 10%
0307.990 -- Other value 1. kg 10%
Section I
Chapter 4
21
Chapter 4
Dairy produce; birds' eggs; natural honey;
edible products of animal origin,
not elsewhere specified or included
Notes.
1.- The expression “milk” means full cream milk or partially or completely skimmed milk.
2.- For the purposes of heading 04.05:
(a) The term “butter” means natural butter, whey butter or recombined butter (fresh, salted or rancid,
including canned butter) derived exclusively from milk, with a milkfat content of 80 % or more but
not more than 95 % by weight, a maximum milk solids-not-fat content of 2 % by weight and a
maximum water content of 16 % by weight. Butter does not contain added emulsifiers, but may
contain sodium chloride, food colours, neutralising salts and cultures of harmless lactic-acid-
producing bacteria.
(b) The expression “dairy spreads” means a spreadable emulsion of the water-in-oil type, containing
milkfat as the only fat in the product, with a milkfat content of 39 % or more but less than 80 % by
weight.
3.- Products obtained by the concentration of whey and with the addition of milk or milkfat are to be
classified as cheese in heading 04.06 provided that they have the three following characteristics :
(a) a milkfat content, by weight of the dry matter, of 5 % or more;
(b) a dry matter content, by weight, of at least 70 % but not exceeding 85 %; and
(c) they are moulded or capable of being moulded.
4.- This Chapter does not cover:
(a) Products obtained from whey, containing by weight more than 95 % lactose, expressed as
anhydrous lactose calculated on the dry matter (heading 17.02); or
(b) Albumins (including concentrates of two or more whey proteins, containing by weight more than 80
% whey proteins, calculated on the dry matter) (heading 35.02) or globulins (heading 35.04).
Subheading Notes.
1.- For the purposes of subheading 0404.100, the expression “modified whey” means products consisting of
whey constituents, that is, whey from which all or part of the lactose, proteins or minerals have been
removed, whey to which natural whey constituents have been added, and products obtained by mixing
natural whey constituents.
2.- For the purposes of subheading 0405.100 the term “butter” does not include dehydrated butter or ghee
(subheading 0405.900).
_________________
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
04.01 Milk and cream, not concentrated nor containing
added sugar or other sweetening matter.
0401.100 - Of a fat content, by weight, not exceeding 1 % value 1. kg 0%
0401.200 - Of a fat content, by weight, exceeding 1 % but not
exceeding 6 %
value 1. kg 0%
0401.300 - Of a fat content, by weight, exceeding 6 % value 1. kg 0%
04.02 Milk and cream, concentrated or containing
added sugar or other sweetening matter.
0402.100 - In powder, granules or other solid forms, of a fat
content, by weight, not exceeding 1.5 %
value 1. kg 0%
- In powder, granules or other solid forms, of a fat
content, by weight, exceeding 1.5 % :
0402.210 -- Not containing added sugar or other sweetening
matter
value 1. kg 0%
Section I
Chapter 4
22
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
0402.290 -- Other value 1. kg 0%
- Other :
0402.910 -- Not containing added sugar or other sweetening
matter
value 1. kg 0%
0402.990 -- Other value 1. kg 0%
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.
0403.100 - Yogurt value 1. kg 5%
0403.900 - Other value 1. kg 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.
0404.100 - Whey and modified whey, whether or not
concentrated or containing added sugar or other
sweetening matter
value 1. kg 5%
0404.900 - Other value 1. kg 5%
04.05 Butter and other fats and oils derived from milk;
dairy spreads.
0405.100 - Butter value 1. kg 5%
0405.200 - Dairy spreads value 1. kg 5%
0405.900 - Other value 1. kg 5%
04.06 Cheese and curd.
0406.100 - Fresh (unripened or uncured) cheese, including
whey cheese, and curd
value 1. kg 5%
0406.200 - Grated or powdered cheese, of all kinds value 1. kg 5%
0406.300 - Processed cheese, not grated or powdered value 1. kg 5%
0406.400 - Blue-veined cheese and other cheese containing
veins produced by Penicillium roqueforti
value 1. kg 5%
0406.900 - Other cheese value 1. kg 5%
04.07 0407.000 Birds' eggs, in shell, fresh, preserved or cooked. value 1. kg 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 :
0408.110 -- Dried value 1. kg 5%
0408.190 -- Other value 1. kg 5%
- Other :
0408.910 -- Dried value 1. kg 5%
0408.990 -- Other value 1. kg 5%
04.09 0409.000 Natural honey. value 1. kg 5%
04.10 0410.000 Edible products of animal origin, not elsewhere
specified or included.
value 1. kg 5%
Section I
Chapter 5
23
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 05.05 and parings and similar
waste of raw hides or skins of heading 05.11 (Chapter 41 or 43);
(c) Animal textile materials, other than horsehair and horsehair waste (Section XI); or
(d) Prepared knots or tufts for broom or brush making (heading 96.03).
2.- For the purposes of heading 05.01, the sorting of hair by length (provided the root ends and tip ends
respectively are not arranged together) shall be deemed not to constitute working.
3.- Throughout the Nomenclature, elephant, hippopotamus, walrus, narwhal and wild boar tusks,
rhinoceros horns and the teeth of all animals are regarded as “ivory”.
4.- Throughout the Nomenclature, the expression “horsehair” means hair of the manes or tails of equine or
bovine animals.
_________________
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
05.01 0501.000 Human hair, unworked, whether or not washed
or scoured; waste of human hair.
value 1. kg 22.25%
05.02 Pigs', hogs' or boars' bristles and hair; badger
hair and other brush making hair; waste of such
bristles or hair.
0502.100 - Pigs', hogs' or boars' bristles and hair and waste
thereof
value 1. kg 22.25%
0502.900 - Other value 1. kg 22.25%
[05.03]
05.04 0504.000 Guts, bladders and stomachs of animals (other
than fish), whole and pieces thereof, fresh,
chilled, frozen, salted, in brine, dried or smoked.
value 1. kg 22.25%
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.
0505.100 - Feathers of a kind used for stuffing; down value 1. kg 22.25%
0505.900 - Other value 1. kg 22.25%
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.
0506.100 - Ossein and bones treated with acid value 1. kg 22.25%
0506.900 - Other value 1. kg 22.25%
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.
0507.100 - Ivory; ivory powder and waste value 1. kg 22.25%
0507.900 - Other value 1. kg 22.25%
Section I
Chapter 5
24
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
05.08 0508.000 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.
value 1. kg 22.25%
[05.09]
05.10 0510.000 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.
value 1. kg 22.25%
05.11 Animal products not elsewhere specified or
included; dead animals of Chapter 1 or 3, unfit
for human consumption.
0511.100 - Bovine semen value 1. kg 5%
- Other :
0511.910 -- Products of fish or crustaceans, molluscs or
other aquatic invertebrates; dead animals of
Chapter 3
value 1. kg 22.25%
0511.990 -- Other value 1. kg 22.25%
Section II
Chapter 6
25
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 06.01, this Chapter covers only live trees and goods (including
seedling vegetables) of a kind commonly supplied by nursery gardeners or florists for planting or for
ornamental use; nevertheless it does not include potatoes, onions, shallots, garlic or other products of
Chapter 7.
2.- Any reference in heading 06.03 or 06.04 to goods of any kind shall be construed as including a
reference to bouquets, floral baskets, wreaths and similar articles made wholly or partly of goods of
that kind, account not being taken of accessories of other materials. However, these headings do not
include collages or similar decorative plaques of heading 97.01.
__________________
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
06.01 Bulbs, tubers, tuberous roots, corms, crowns and
rhizomes, dormant, in growth or in flower;
chicory plants and roots other than roots of
heading 12.12.
0601.100 - Bulbs, tubers, tuberous roots, corms, crowns and
rhizomes, dormant
value 1. u 5%
0601.200 - Bulbs, tubers, tuberous roots, corms, crowns and
rhizomes, in growth or in flower; chicory plants
and roots
value 1. u 5%
06.02 Other live plants (including their roots), cuttings
and slips; mushroom spawn.
0602.100 - Unrooted cuttings and slips value 1. u 33.5%
0602.200 - Trees, shrubs and bushes, grafted or not, of kinds
which bear edible fruit or nuts
value 1. u 33.5%
0602.300 - Rhododendrons and azaleas, grafted or not value 1. u 33.5%
0602.400 - Roses, grafted or not value 1. u 33.5%
0602.900 - Other value 1. kg 33.5%
06.03 Cut flowers and flower buds of a kind suitable for
bouquets or for ornamental purposes, fresh,
dried, dyed, bleached, impregnated or otherwise
prepared.
- Fresh :
0603.110 -- Roses value 1. kg 22.25%
0603.120 -- Carnations value 1. kg 22.25%
0603.130 -- Orchids value 1. kg 22.25%
0603.140 -- Chrysanthemums value 1. kg 22.25%
Section II
Chapter 6
26
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
0603.190 -- Other value 1. kg 22.25%
0603.900 - Other value 1. kg 33.5%
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.
0604.100 - Mosses and lichens value 1. kg 22.25%
- Other :
0604.910 -- Fresh value 1. kg 22.25%
0604.990 -- Other value 1. kg 33.5%
Section II
Chapter 7
27
Chapter 7
Edible vegetables and certain roots and tubers
Notes.
1.- This Chapter does not cover forage products of heading 12.14.
2.- In headings 07.09, 07.10, 07.11 and 07.12 the word “vegetables” includes edible mushrooms, truffles,
olives, capers, marrows, pumpkins, aubergines, sweet corn (Zea mays var. saccharata), fruits of the
genus Capsicum or of the genus Pimenta, fennel, parsley, chervil, tarragon, cress and sweet marjoram
(Majorana hortensis or Origanum majorana).
3.- Heading 07.12 covers all dried vegetables of the kinds falling in headings 07.01 to 07.11, other than :
(a) dried leguminous vegetables, shelled (heading 07.13);
(b) sweet corn in the forms specified in headings 11.02 to 11.04;
(c) flour, meal, powder, flakes, granules and pellets of potatoes (heading 11.05);
(d) flour, meal and powder of the dried leguminous vegetables of heading 07.13 (heading 11.06).
4.- However, dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta are excluded
from this Chapter (heading 09.04).
_________________
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
07.01 Potatoes, fresh or chilled.
0701.100 - Seed value 1. kg 0%
0701.900 - Other value 1. kg 5%
07.02 0702.000 Tomatoes, fresh or chilled. value 1. kg 5%
07.03 Onions, shallots, garlic, leeks and other
alliaceous vegetables, fresh or chilled.
0703.100 - Onions and shallots value 1. kg 5%
0703.200 - Garlic value 1. kg 5%
0703.900 - Leeks and other alliaceous vegetables value 1. kg 5%
07.04 Cabbages, cauliflowers, kohlrabi, kale and similar
edible brassicas, fresh or chilled.
0704.100 - Cauliflowers and headed broccoli value 1. kg 5%
0704.200 - Brussels sprouts value 1. kg 5%
0704.900 - Other value 1. kg 5%
07.05 Lettuce (Lactuca sativa) and chicory (Cichorium
spp.), fresh or chilled.
- Lettuce :
0705.110 -- Cabbage lettuce (head lettuce) value 1. kg 5%
0705.190 -- Other value 1. kg 5%
- Chicory :
0705.210 -- Witloof chicory (Cichorium intybus var. foliosum) value 1. kg 5%
0705.290 -- Other value 1. kg 5%
07.06 Carrots, turnips, salad beetroot, salsify, celeriac,
radishes and similar edible roots, fresh or chilled.
- Carrots and turnips :
0706.101 --- Turnip, yellow value 1. kg 5%
0706.109 --- Other value 1. kg 5%
- Other :
0706.901 --- Beets value 1. kg 5%
Section II
Chapter 7
28
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
0706.902 --- Daikon value 1. kg 5%
0706.909 --- Other value 1. kg 5%
07.07 0707.000 Cucumbers and gherkins, fresh or chilled. value 1. kg 5%
07.08 Leguminous vegetables, shelled or unshelled,
fresh or chilled.
0708.100 - Peas (Pisum sativum) value 1. kg 5%
- Beans (Vigna spp., Phaseolus spp.) :
0708.201 --- Common, lima or snap value 1. kg 5%
0708.209 --- Other value 1. kg 5%
0708.900 - Other leguminous vegetables value 1. kg 5%
07.09 Other vegetables, fresh or chilled.
0709.200 - Asparagus value 1. kg 5%
0709.300 - Aubergines (egg-plants) value 1. kg 5%
0709.400 - Celery other than celeriac value 1. kg 5%
- Mushrooms and truffles :
0709.510 -- Mushrooms of the genus Agaricus value 1. kg 5%
0709.590 -- Other value 1. kg 5%
0709.600 - Fruits of the genus Capsicum or of the genus
Pimenta
value 1. kg 5%
0709.700 - Spinach, New Zealand spinach and orache
spinach (garden spinach)
value 1. kg 5%
0709.900 - Other value 1. kg 5%
07.10 Vegetables (uncooked or cooked by steaming or
boiling in water), frozen.
0710.100 - Potatoes value 1. kg 5%
- Leguminous vegetables, shelled or unshelled :
0710.210 -- Peas (Pisum sativum) value 1. kg 5%
0710.220 -- Beans (Vigna spp., Phaseolus spp.) value 1. kg 5%
0710.290 -- Other value 1. kg 5%
0710.300 - Spinach, New Zealand spinach and orache
spinach (garden spinach)
value 1. kg 5%
0710.400 - Sweet corn value 1. kg 5%
0710.800 - Other vegetables value 1. kg 5%
0710.900 - Mixtures of vegetables value 1. kg 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.
0711.200 - Olives value 1. kg 5%
0711.400 - Cucumbers and gherkins value 1. kg 5%
- Mushrooms and truffles :
0711.510 -- Mushrooms of the genus Agaricus value 1. kg 5%
0711.590 -- Other value 1. kg 5%
0711.900 -Other vegetables; mixtures of vegetables value 1. kg 5%
07.12 Dried vegetables, whole, cut, sliced, broken or in
powder, but not further prepared.
0712.200 - Onions value 1. kg 5%
Section II
Chapter 7
29
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
- Mushrooms, wood ears (Auricularia spp.), jelly
fungi (Tremella spp.) and truffles :
0712.310 -- Mushrooms of the genus Agaricus value 1. kg 5%
0712.320 -- Wood ears (Auricularia spp.) value 1. kg 5%
0712.330 -- Jelly fungi (Tremella spp.) value 1. kg 5%
0712.390 -- Other value 1. kg 5%
0712.900 - Other vegetables; mixtures of vegetables value 1. kg 5%
07.13 Dried leguminous vegetables, shelled, whether or
not skinned or split.
0713.100 - Peas (Pisum sativum) value 1. kg 5%
0713.200 - Chickpeas (garbanzos) value 1. kg 5%
- Beans (Vigna spp., Phaseolus spp.) :
0713.310 -- Beans of the species Vigna mungo (L.) Hepper or
Vigna radiata (L.) Wilczek
value 1. kg 5%
0713.320 -- Small red (Adzuki) beans (Phaseolus or Vigna
angularis)
value 1. kg 5%
0713.330 -- Kidney beans, including white pea beans
(Phaseolus vulgaris)
value 1. kg 5%
0713.390 -- Other value 1. kg 5%
0713.400 - Lentils value 1. kg 5%
0713.500 - Broad beans (Vicia faba var. major) and horse
beans (Vicia faba var. equina, Vicia faba var. minor)
value 1. kg 5%
0713.900 - Other value 1. kg 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.
0714.100 - Manioc (cassava) value 1. kg 5%
0714.200 - Sweet potatoes value 1. kg 5%
0714.900 - Other value 1. kg 5%
Section II
Chapter 8
30
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 (for example, by moderate heat treatment, sulphuring,
the addition of sorbic acid or potassium sorbate),
(b) To improve or maintain their appearance (for example, by the addition of vegetable oil or small
quantities of glucose syrup),
provided that they retain the character of dried fruit or dried nuts.
_________________
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
08.01 Coconuts, Brazil nuts and cashew nuts, fresh or
dried, whether or not shelled or peeled.
- Coconuts :
0801.110 -- Desiccated value 1. kg 5%
0801.190 -- Other value 1. kg 5%
- Brazil nuts :
0801.210 -- In shell value 1. kg 5%
0801.220 -- Shelled value 1. kg 5%
- Cashew nuts :
0801.310 -- In shell value 1. kg 5%
0801.320 -- Shelled value 1. kg 5%
08.02 Other nuts, fresh or dried, whether or not shelled
or peeled.
- Almonds :
0802.110 -- In shell value 1. kg 5%
0802.120 -- Shelled value 1. kg 5%
- Hazelnuts or filberts (Corylus spp.) :
0802.210 -- In shell value 1. kg 5%
0802.220 -- Shelled value 1. kg 5%
- Walnuts :
0802.310 -- In shell value 1. kg 5%
0802.320 -- Shelled value 1. kg 5%
0802.400 - Chestnuts (Castanea spp.) value 1. kg 5%
0802.500 - Pistachios value 1. kg 5%
0802.600 - Macadamia nuts value 1. kg 5%
0802.900 - Other value 1. kg 5%
08.03 0803.000 Bananas, including plantains, fresh or dried. value 1. kg 5%
08.04 Dates, figs, pineapples, avocados, guavas,
mangoes and mangosteens, fresh or dried.
0804.100 - Dates value 1. kg 5%
Section II
Chapter 8
31
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
0804.200 - Figs value 1. kg 5%
0804.300 - Pineapples value 1. kg 5%
0804.400 - Avocados value 1. kg 5%
0804.500 - Guavas, mangoes and mangosteens value 1. kg 5%
08.05 Citrus fruit, fresh or dried.
0805.100 - Oranges value 1. kg 5%
0805.200 - Mandarins (including tangerines and satsumas);
clementines, wilkings and similar citrus hybrids
value 1. kg 5%
0805.400 - Grapefruit, including pomelos value 1. kg 5%
0805.500 - Lemons (Citrus limon, Citrus limonum) and limes
(Citrus aurantifolia, Citrus latifolia)
value 1. kg 5%
0805.900 - Other value 1. kg 5%
08.06 Grapes, fresh or dried.
0806.100 - Fresh value 1. kg 5%
0806.200 - Dried value 1. kg 5%
08.07 Melons (including watermelons) and papaws
(papayas), fresh.
- Melons (including watermelons) :
0807.110 -- Watermelons value 1. kg 5%
-- Other
0807.191 --- Cantaloupe value 1. kg 5%
0807.192 --- Honeydew value 1. kg 5%
0807.199 --- Other value 1. kg 5%
0807.200 - Papaws (papayas) value 1. kg 5%
08.08 Apples, pears and quinces, fresh.
0808.100 - Apples value 1. kg 5%
0808.200 - Pears and quinces value 1. kg 5%
08.09 Apricots, cherries, peaches (including
nectarines), plums and sloes, fresh.
0809.100 - Apricots value 1. kg 5%
0809.200 - Cherries value 1. kg 5%
0809.300 - Peaches, including nectarines value 1. kg 5%
0809.400 - Plums and sloes value 1. kg 5%
08.10 Other fruit, fresh.
0810.100 - Strawberries value 1. kg 5%
0810.200 - Raspberries, blackberries, mulberries and
loganberries
value 1. kg 5%
0810.400 - Cranberries, bilberries and other fruits of the
genus Vaccinium
value 1. kg 5%
0810.500 - Kiwifruit value 1. kg 5%
0810.600 - Durians value 1. kg 5%
0810.900 - Other value 1. kg 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.
0811.100 - Strawberries value 1. kg 5%
Section II
Chapter 8
32
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
0811.200 - Raspberries, blackberries, mulberries,
loganberries, black, white or red currants and
gooseberries
value 1. kg 5%
0811.900 - Other value 1. kg 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.
0812.100 - Cherries value 1. kg 5%
0812.900 - Other value 1. kg 5%
08.13 Fruit, dried, other than that of headings 08.01 to
08.06; mixtures of nuts or dried fruits of this
Chapter.
0813.100 - Apricots value 1. kg 5%
0813.200 - Prunes value 1. kg 5%
0813.300 - Apples value 1. kg 5%
0813.400 - Other fruit value 1. kg 5%
0813.500 - Mixtures of nuts or dried fruits of this Chapter value 1. kg 5%
08.14 0814.000 Peel of citrus fruit or melons (including
watermelons), fresh, frozen, dried or provisionally
preserved in brine, in sulphur water or in other
preservative solutions.
value 1. kg 5%
Section II
Chapter 9
33
Chapter 9
Coffee, tea, maté and spices
Notes.
1.- Mixtures of the products of headings 09.04 to 09.10 are to be classified as follows:
(a) Mixtures of two or more of the products of the same heading are to be classified in that heading;
(b) Mixtures of two or more of the products of different headings are to be classified in heading 09.10.
The addition of other substances to the products of headings 09.04 to 09.10 (or to the mixtures
referred to in paragraph (a) or (b) above) shall not affect their classification provided the resulting
mixtures retain the essential character of the goods of those headings. Otherwise such mixtures are not
classified in this Chapter; those constituting mixed condiments or mixed seasonings are classified in
heading 21.03.
2.- This Chapter does not cover Cubeb pepper (Piper cubeba) or other products of heading 12.11.
_________________
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
09.01 Coffee, whether or not roasted or decaffeinated;
coffee husks and skins; coffee substitutes
containing coffee in any proportion.
- Coffee, not roasted :
0901.110 -- Not decaffeinated value 1. kg 5%
0901.120 -- Decaffeinated value 1. kg 5%
- Coffee roasted :
0901.210 -- Not decaffeinated value 1. kg 5%
0901.220 -- Decaffeinated value 1. kg 5%
0901.900 - Other value 1. kg 5%
09.02 Tea, whether or not flavoured.
0902.100 - Green tea (not fermented) in immediate packings
of a content not exceeding 3 kg
value 1. kg 5%
0902.200 - Other green tea (not fermented) value 1. kg 5%
0902.300 - Black tea (fermented) and partly fermented tea, in
immediate packings of a content not exceeding 3
kg
value 1. kg 5%
0902.400 - Other black tea (fermented) and other partly
fermented tea
value 1. kg 5%
09.03 0903.000 Maté. value 1. kg 5%
09.04 Pepper of the genus Piper; dried or crushed or
ground fruits of the genus Capsicum or of the
genus Pimenta.
- Pepper :
0904.110 -- Neither crushed nor ground value 1. kg 5%
0904.120 -- Crushed or ground value 1. kg 5%
0904.200 - Fruits of the genus Capsicum or of the genus
Pimenta, dried or crushed or ground
value 1. kg 5%
09.05 0905.000 Vanilla. value 1. kg 5%
09.06 Cinnamon and cinnamon-tree flowers.
- Neither crushed nor ground :
0906.110 -- Cinnamon (Cinnamomum zeylanicum Blume) value 1. kg 5%
0906.190 -- Other value 1. kg 5%
Section II
Chapter 9
34
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
0906.200 - Crushed or ground value 1. kg 5%
09.07 0907.000 Cloves (whole fruit, cloves and stems). value 1. kg 5%
09.08 Nutmeg, mace and cardamoms.
0908.100 - Nutmeg value 1. kg 5%
0908.200 - Mace value 1. kg 5%
0908.300 - Cardamoms value 1. kg 5%
09.09 Seeds of anise, badian, fennel, coriander, cumin
or caraway; juniper berries.
0909.100 - Seeds of anise or badian value 1. kg 5%
0909.200 - Seeds of coriander value 1. kg 5%
0909.300 - Seeds of cumin value 1. kg 5%
0909.400 - Seeds of caraway value 1. kg 5%
0909.500 - Seeds of fennel; juniper berries value 1. kg 5%
09.10 Ginger, saffron, turmeric (curcuma), thyme, bay
leaves, curry and other spices.
0910.100 - Ginger value 1. kg 5%
0910.200 - Saffron value 1. kg 5%
0910.300 - Turmeric (curcuma) value 1. kg 5%
- Other spices :
0910.910 -- Mixtures referred to in Note 1 (b) to this Chapter value 1. kg 5%
0910.990 -- Other value 1. kg 5%
Section II
Chapter 10
35
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 10.06.
2.- Heading 10.05 does not cover sweet corn (Chapter 7).
Subheading Note.
1.- The term “durum wheat” means wheat of the Triticum durum species and the hybrids derived from the
inter-specific crossing of Triticum durum which have the same number (28) of chromosomes as that
species.
_________________
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
10.01 Wheat and meslin.
1001.100 - Durum wheat value 1. kg 0%
1001.900 - Other value 1. kg 0%
10.02 1002.000 Rye. value 1. kg 0%
10.03 1003.000 Barley. value 1. kg 0%
10.04 1004.000 Oats. value 1. kg 0%
10.05 Maize (corn).
1005.100 - Seed value 1. kg 0%
1005.900 - Other value 1. kg 0%
10.06 Rice.
1006.100 - Rice in the husk (paddy or rough) value 1. kg 0%
1006.200 - Husked (brown) rice value 1. kg 0%
1006.300 - Semi-milled or wholly milled rice, whether or not
polished or glazed
value 1. kg 0%
1006.400 - Broken rice value 1. kg 0%
10.07 1007.000 Grain sorghum. value 1. kg 0%
10.08 Buckwheat, millet and canary seed; other cereals.
1008.100 - Buckwheat value 1. kg 0%
1008.200 - Millet value 1. kg 0%
1008.300 - Canary seed value 1. kg 0%
1008.900 - Other cereals value 1. kg 0%
Section II
Chapter 11
36
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 09.01 or 21.01);
(b) Prepared flours, groats, meals or starches of heading 19.01;
(c) Corn flakes or other products of heading 19.04;
(d) Vegetables, prepared or preserved, of heading 20.01, 20.04 or 20.05;
(e) Pharmaceutical products (Chapter 30); or
(f) Starches having the character of perfumery, cosmetic or toilet preparations (Chapter 33).
2.- (A) Products from the milling of the cereals listed in the table below fall in this Chapter if they have, by
weight on the dry product :
(a) a starch content (determined by the modified Ewers polarimetric method) exceeding that
indicated in Column (2); and
(b) an ash content (after deduction of any added minerals) not exceeding that indicated in Column
(3).
Otherwise, they fall in heading 23.02. However, germ of cereals, whole, rolled, flaked or ground,
is always classified in heading 11.04.
(B) Products falling in this Chapter under the above provisions shall be classified in heading 11.01 or
11.02 if the percentage passing through a woven metal wire cloth sieve with the aperture indicated in
Column (4) or (5) is not less, by weight, than that shown against the cereal concerned.
Otherwise, they fall in heading 11.03 or 11.04.
Rate of passage through a
sieve with an aperture of
Cereal
(1)
Starch
content
(2)
Ash
content
(3)
315
micrometres
(microns)
(4)
500
micrometres
(microns)
(5)
Wheat and rye ..........
Barley .......................
Oats .........................
Maize (corn) and grain
sorghum ...................
Rice ..........................
Buckwheat ...............
45 %
45 %
45 %
45 %
45 %
45 %
2.5 %
3 %
5 %
2 %
1.6 %
4 %
80 %
80 %
80 %
-
80 %
80 %
-
-
-
90 %
-
-
3.- For the purposes of heading 11.03, the terms “groats” and “meal” mean products obtained by the
fragmentation of cereal grains, of which :
(a) in the case of maize (corn) products, at least 95 % by weight passes through a woven metal wire
cloth sieve with an aperture of 2 mm;
(b) in the case of other cereal products, at least 95 % by weight passes through a woven metal wire cloth
sieve with an aperture of 1.25 mm.
__________________
Section II
Chapter 11
37
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
11.01 1101.000 Wheat or meslin flour. value 1. kg 0%
11.02 Cereal flours other than of wheat or meslin.
1102.100 - Rye flour value 1. kg 0%
1102.200 - Maize (corn) flour value 1. kg 0%
1102.900 - Other value 1. kg 0%
11.03 Cereal groats, meal and pellets.
- Groats and meal :
1103.110 -- Of wheat value 1. kg 0%
1103.130 -- Of maize (corn) value 1. kg 0%
1103.190 -- Of other cereals value 1. kg 0%
1103.200 - Pellets value 1. kg 0%
11.04 Cereal grains otherwise worked (for example,
hulled, rolled, flaked, pearled, sliced or kibbled),
except rice of heading 10.06; germ of cereals,
whole, rolled, flaked or ground.
- Rolled or flaked grains :
1104.120 -- Of oats value 1. kg 0%
1104.190 -- Of other cereals value 1. kg 0%
- Other worked grains (for example, hulled, pearled,
sliced or kibbled) :
1104.220 -- Of oats value 1. kg 0%
1104.230 -- Of maize (corn) value 1. kg 0%
1104.290 -- Of other cereals value 1. kg 0%
1104.300 - Germ of cereals, whole, rolled, flaked or ground value 1. kg 0%
11.05 Flour, meal, powder, flakes, granules and pellets
of potatoes.
1105.100 - Flour, meal and powder value 1. kg 0%
1105.200 - Flakes, granules and pellets value 1. kg 0%
11.06 Flour, meal and powder of the dried leguminous
vegetables of heading 07.13, of sago or of roots or
tubers of heading 07.14 or of the products of
Chapter 8.
1106.100 - Of the dried leguminous vegetables of heading
07.13
value 1. kg 0%
1106.200 - Of sago or of roots or tubers of heading 07.14 value 1. kg 0%
1106.300 - Of the products of Chapter 8 value 1. kg 0%
11.07 Malt, whether or not roasted.
1107.100 - Not roasted value 1. kg 0%
1107.200 - Roasted value 1. kg 0%
11.08 Starches; inulin.
- Starches :
1108.110 -- Wheat starch value 1. kg 0%
1108.120 -- Maize (corn) starch value 1. kg 0%
1108.130 -- Potato starch value 1. kg 0%
1108.140 -- Manioc (cassava) starch value 1. kg 0%
1108.190 -- Other starches value 1. kg 0%
1108.200 - Inulin value 1. kg 0%
Section II
Chapter 11
38
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
11.09 1109.000 Wheat gluten, whether or not dried. value 1. kg 0%
Section II
Chapter 12
39
Chapter 12
Oil seeds and oleaginous fruits; miscellaneous grains,
seeds and fruit; industrial or medicinal plants; straw and fodder
Notes.
1.- Heading 12.07 applies, inter alia, to palm nuts and kernels, cotton seeds, castor oil seeds, sesamum
seeds, mustard seeds, safflower seeds, poppy seeds and shea nuts (karite nuts). It does not apply to
products of heading 08.01 or 08.02 or to olives (Chapter 7 or Chapter 20).
2.- Heading 12.08 applies not only to non-defatted flours and meals but also to flours and meals which
have been partially defatted or defatted and wholly or partially refatted with their original oils. It does
not, however, apply to residues of headings 23.04 to 23.06.
3.- For the purposes of heading 12.09, beet seeds, grass and other herbage seeds, seeds of ornamental
flowers, vegetable seeds, seeds of forest trees, seeds of fruit trees, seeds of vetches (other than those of
the species Vicia faba) or of lupines are to be regarded as “seeds of a kind used for sowing”.
Heading 12.09 does not, however, apply to the following even if for sowing:
(a) Leguminous vegetables or sweet corn (Chapter 7);
(b) Spices or other products of Chapter 9;
(c) Cereals (Chapter 10); or
(d) Products of headings 12.01 to 12.07 or 12.11.
4.- Heading 12.11 applies, inter alia, to the following plants or parts thereof : basil, borage, ginseng, hyssop,
liquorice, all species of mint, rosemary, rue, sage and wormwood.
Heading 12.11 does not, however, apply to :
(a) Medicaments of Chapter 30;
(b) Perfumery, cosmetic or toilet preparations of Chapter 33; or
(c) Insecticides, fungicides, herbicides, disinfectants or similar products of heading 38.08.
5.- For the purposes of heading 12.12, the term “seaweeds and other algae” does not include:
(a) Dead single-cell micro-organisms of heading 21.02;
(b) Cultures of micro-organisms of heading 30.02; or
(c) Fertilisers of heading 31.01 or 31.05.
Subheading Note.
1.- For the purposes of subheading 1205.100, the expression “low erucic acid rape or colza seeds” means
rape or colza seeds yielding a fixed oil which has an erucic acid content of less than 2 % by weight
and yielding a solid component which contains less than 30 micromoles of glucosinolates per gram.
_________________
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
12.01 1201.000 Soya beans, whether or not broken. value 1. kg 5%
12.02 Ground-nuts, not roasted or otherwise cooked,
whether or not shelled or broken.
1202.100 - In shell value 1. kg 5%
1202.200 - Shelled, whether or not broken value 1. kg 5%
12.03 1203.000 Copra. value 1. kg 5%
12.04 1204.000 Linseed, whether or not broken. value 1. kg 5%
12.05 Rape or colza seeds, whether or not broken.
1205.100 - Low erucic acid rape or colza seeds value 1. kg 5%
1205.900 - Other value 1. kg 5%
Section II
Chapter 12
40
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
12.06 1206.000 Sunflower seeds, whether or not broken. value 1. kg 5%
12.07 Other oil seeds and oleaginous fruits, whether or
not broken.
1207.200 - Cotton seeds value 1. kg 5%
1207.400 - Sesamum seeds value 1. kg 5%
1207.500 - Mustard seeds value 1. kg 5%
- Other :
1207.910 -- Poppy seeds value 1. kg 5%
1207.990 -- Other value 1. kg 5%
12.08 Flours and meals of oil seeds or oleaginous fruits,
other than those of mustard.
1208.100 - Of soya beans value 1. kg 5%
1208.900 - Other value 1. kg 5%
12.09 Seeds, fruit and spores, of a kind used for sowing.
1209.100 - Sugar beet seed value 1. kg 0%
- Seeds of forage plants :
1209.210 -- Lucerne (alfalfa) seed value 1. kg 0%
1209.220 -- Clover (Trifolium spp.) seed value 1. kg 0%
1209.230 -- Fescue seed value 1. kg 0%
1209.240 -- Kentucky blue grass (Poa pratensis L.) seed value 1. kg 0%
1209.250 -- Rye grass (Lolium multiflorum Lam., Lolium
perenne L.) seed
value 1. kg 0%
1209.290 -- Other value 1. kg 0%
1209.300 - Seeds of herbaceous plants cultivated principally
for their flowers
value 1. kg 0%
- Other :
1209.910 -- Vegetable seeds value 1. kg 0%
1209.990 -- Other value 1. kg 0%
12.10 Hop cones, fresh or dried, whether or not ground,
powdered or in the form of pellets; lupulin.
1210.100 - Hop cones, neither ground nor powdered nor in
the form of pellets
value 1. kg 5%
1210.200 - Hop cones, ground, powdered or in the form of
pellets; lupulin
value 1. kg 5%
12.11 Plants and parts of plants (including seeds and
fruits), of a kind used primarily in perfumery, in
pharmacy or for insecticidal, fungicidal or similar
purposes, fresh or dried, whether or not cut,
crushed or powdered.
1211.200 - Ginseng roots value 1. kg 5%
1211.300 - Coca leaf value 1. kg 5%
1211.400 - Poppy straw value 1. kg 5%
1211.900 - Other value 1. kg 5%
12.12 Locust beans, seaweeds and other algae, sugar
beet and sugar cane, fresh, chilled, frozen or
dried, whether or not ground; fruit stones and
kernels and other vegetable products (including
unroasted chicory roots of the variety Cichorium
intybus sativum) of a kind used primarily for
human consumption, not elsewhere specified or
included.
Section II
Chapter 12
41
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
1212.200 - Seaweeds and other algae value 1. kg 5%
- Other :
1212.910 -- Sugar beet value 1. kg 5%
1212.990 -- Other value 1. kg 5%
12.13 1213.000 Cereal straw and husks, unprepared, whether or
not chopped, ground, pressed or in the form of
pellets.
value 1. kg 0%
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.
1214.100 - Lucerne (alfalfa) meal and pellets value 1. kg 0%
1214.900 - Other value 1. kg 0%
Section II
Chapter 13
42
Chapter 13
Lac; gums, resins and other vegetable saps and extracts
Note.
1.- Heading 13.02 applies, inter alia, to liquorice extract and extract of pyrethrum, extract of hops, extract
of aloes and opium.
The heading does not apply to:
(a) Liquorice extract containing more than 10 % by weight of sucrose or put up as confectionery
(heading 17.04);
(b) Malt extract (heading 19.01);
(c) Extracts of coffee, tea or maté (heading 21.01);
(d) Vegetable saps or extracts constituting alcoholic beverages (Chapter 22);
(e) Camphor, glycyrrhizin or other products of heading 29.14 or 29.38;
(f) Concentrates of poppy straw containing not less than 50 % by weight of alkaloids
(heading 29.39);
(g) Medicaments of heading 30.03 or 30.04 or blood-grouping reagents (heading 30.06);
(h) Tanning or dyeing extracts (heading 32.01 or 32.03);
(ij) Essential oils, concretes, absolutes, resinoids, extracted oleoresins, aqueous distillates or aqueous
solutions of essential oils or preparations based on odoriferous substances of a kind used for the
manufacture of beverages (Chapter 33); or
(k) Natural rubber, balata, gutta-percha, guayule, chicle or similar natural gums (heading 40.01).
_________________
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
13.01 Lac; natural gums, resins, gum-resins and
oleoresins (for example, balsams).
1301.200 - Gum Arabic value 1. kg 5%
1301.900 - Other value 1. kg 5%
13.02 Vegetable saps and extracts; pectic substances,
pectinates and pectates; agar-agar and other
mucilages and thickeners, whether or not
modified, derived from vegetable products.
- Vegetable saps and extracts :
1302.110 -- Opium value 1. kg 5%
1302.120 -- Of liquorice value 1. kg 5%
1302.130 -- Of hops value 1. kg 5%
1302.190 -- Other value 1. kg 5%
1302.200 - Pectic substances, pectinates and pectates value 1. kg 5%
- Mucilages and thickeners, whether or not
modified, derived from vegetable products :
1302.310 -- Agar-agar value 1. kg 5%
1302.320 -- Mucilages and thickeners, whether or not
modified, derived from locust beans, locust bean
seeds or guar seeds
value 1. kg 5%
1302.390 -- Other value 1. kg 5%
Section II
Chapter 14
43
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 14.01 applies, inter alia, to bamboos (whether or not split, sawn lengthwise, cut to length,
rounded at the ends, bleached, rendered non-inflammable, polished or dyed), split osier, reeds and the
like, to rattan cores and to drawn or split rattans. The heading does not apply to chipwood (heading
44.04).
3.- Heading 14.04 does not apply to wood wool (heading 44.05) and prepared knots or tufts for broom or
brush making (heading 96.03).
_________________
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
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).
1401.100 - Bamboos value 1. kg 22.25%
1401.200 - Rattans value 1. kg 22.25%
1401.900 - Other value 1. kg 22.25%
[14.02]
[14.03]
14.04 Vegetable products not elsewhere specified or
included.
1404.200 - Cotton linters value 1. kg 22.25%
1404.900 - Other value 1. kg 22.25%
Section III
Chapter 15
44
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 02.09;
(b) Cocoa butter, fat or oil (heading 18.04);
(c) Edible preparations containing by weight more than 15 % of the products of heading 04.05
(generally Chapter 21);
(d) Greaves (heading 23.01) or residues of headings 23.04 to 23.06;
(e) Fatty acids, prepared waxes, medicaments, paints, varnishes, soap, perfumery, cosmetic or toilet
preparations, sulphonated oils or other goods of Section VI; or
(f) Factice derived from oils (heading 40.02).
2.- Heading 15.09 does not apply to oils obtained from olives by solvent extraction (heading 15.10).
3.- Heading 15.18 does not cover fats or oils or their fractions, merely denatured, which are to be classified
in the heading appropriate to the corresponding undenatured fats and oils and their fractions.
4.- Soap-stocks, oil foots and dregs, stearin pitch, glycerol pitch and wool grease residues fall in heading
15.22.
Subheading Note.
1.- For the purposes of subheadings 1514.110 and 1514.190, the expression “low erucic acid rape or
colza oil” means the fixed oil which has an erucic acid content of less than 2 % by weight.
_______________
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
15.01 1501.000 Pig fat (including lard) and poultry fat, other than
that of heading 02.09 or 15.03.
value 1. kg 5%
15.02 1502.000 Fats of bovine animals, sheep or goats, other than
those of heading 15.03.
value 1. kg 5%
15.03 1503.000 Lard stearin, lard oil, oleostearin, oleo-oil and
tallow oil, not emulsified or mixed or otherwise
prepared.
value 1. kg 5%
15.04 Fats and oils and their fractions, of fish or marine
mammals, whether or not refined, but not
chemically modified.
1504.100 - Fish-liver oils and their fractions value 1. kg 5%
1504.200 - Fats and oils and their fractions, of fish, other than
liver oils
value 1. kg 5%
Section III
Chapter 15
45
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
1504.300 - Fats and oils and their fractions, of marine
mammals
value 1. kg 5%
15.05 1505.000 Wool grease and fatty substances derived
therefrom (including lanolin).
value 1. kg 5%
15.06 1506.000 Other animal fats and oils and their fractions,
whether or not refined, but not chemically
modified.
value 1. kg 5%
15.07 Soya-bean oil and its fractions, whether or not
refined, but not chemically modified.
1507.100 - Crude oil, whether or not degummed value 1. kg 5%
1507.900 - Other value 1. kg 5%
15.08 Ground-nut oil and its fractions, whether or not
refined, but not chemically modified.
1508.100 - Crude oil value 1. kg 5%
1508.900 - Other value 1. kg 5%
15.09 Olive oil and its fractions, whether or not refined,
but not chemically modified.
1509.100 - Virgin value 1. kg 5%
1509.900 - Other value 1. kg 5%
15.10 1510.000 Other oils and their fractions, obtained solely from
olives, whether or not refined, but not chemically
modified, including blends of these oils or
fractions with oils or fractions of heading 15.09.
value 1. kg 5%
15.11 Palm oil and its fractions, whether or not refined,
but not chemically modified.
1511.100 - Crude oil value 1. kg 5%
1511.900 - Other value 1. kg 5%
15.12 Sunflower-seed, safflower or cotton-seed oil and
fractions thereof, whether or not refined, but not
chemically modified.
- Sunflower-seed or safflower oil and fractions thereof:
1512.110 -- Crude oil value 1. kg 5%
1512.190 -- Other value 1. kg 5%
- Cotton-seed oil and its fractions :
1512.210 -- Crude oil, whether or not gossypol has been
removed
value 1. kg 5%
1512.290 -- Other value 1. kg 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 :
1513.110 -- Crude oil value 1. kg 5%
1513.190 -- Other value 1. kg 5%
- Palm kernel or babassu oil and fractions thereof :
1513.210 -- Crude oil value 1. kg 5%
1513.290 -- Other value 1. kg 5%
15.14 Rape, colza or mustard oil and fractions thereof,
whether or not refined, but not chemically
modified.
- Low erucic acid rape or colza oil and its fractions :
Section III
Chapter 15
46
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
1514.110 -- Crude oil value 1. kg 5%
1514.190 -- Other value 1. kg 5%
- Other :
1514.910 -- Crude oil value 1. kg 5%
1514.990 -- Other value 1. kg 5%
15.15 Other fixed vegetable fats and oils (including jojoba
oil) and their fractions, whether or not refined, but
not chemically modified.
- Linseed oil and its fractions :
1515.110 -- Crude oil value 1. kg 5%
1515.190 -- Other value 1. kg 5%
- Maize (corn) oil and its fractions :
1515.210 -- Crude oil value 1. kg 5%
1515.290 -- Other value 1. kg 5%
1515.300 - Castor oil and its fractions value 1. kg 5%
1515.500 - Sesame oil and its fractions value 1. kg 5%
1515.900 - Other value 1. kg 5%
15.16 Animal or vegetable fats and oils and their
fractions, partly or wholly hydrogenated, inter-
esterified, re-esterified or elaidinised, whether or
not refined, but not further prepared.
1516.100 - Animal fats and oils and their fractions value 1. kg 5%
1516.200 - Vegetable fats and oils and their fractions value 1. kg 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
15.16.
1517.100 - Margarine, excluding liquid margarine value 1. kg 5%
1517.900 - Other value 1. kg 5%
15.18 1518.000 Animal or vegetable fats and oils and their
fractions, boiled, oxidised, dehydrated,
sulphurised, blown, polymerised by heat in
vacuum or in inert gas or otherwise chemically
modified, excluding those of heading 15.16;
inedible mixtures or preparations of animal or
vegetable fats or oils or of fractions of different
fats or oils of this Chapter, not elsewhere
specified or included.
value 1. kg 5%
[15.19]
15.20 1520.000 Glycerol, crude; glycerol waters and glycerol lyes. value 1. kg 5%
15.21 Vegetable waxes (other than triglycerides),
beeswax, other insect waxes and spermaceti,
whether or not refined or coloured.
1521.100 - Vegetable waxes value 1. kg 22.25%
1521.900 - Other value 1. kg 22.25%
15.22 1522.000 Degras; residues resulting from the treatment of
fatty substances or animal or vegetable waxes.
value 1. kg 5%
Section IV
Chapter 16
47
Section IV
PREPARED FOODSTUFFS;
BEVERAGES, SPIRITS AND VINEGAR;
TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES
Note.
1.- In this Section the term “pellets” means products which have been agglomerated either directly by
compression or by the addition of a binder in a proportion not exceeding 3 % by weight.
_________________
Chapter 16
Preparations of meat, of fish or of crustaceans,
molluscs or other aquatic invertebrates
Notes.
1.- This Chapter does not cover meat, meat offal, fish, crustaceans, molluscs or other aquatic invertebrates,
prepared or preserved by the processes specified in Chapter 2 or 3 or heading 05.04.
2.- Food preparations fall in this Chapter provided that they contain more than 20 % by weight of sausage,
meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination
thereof. In cases where the preparation contains two or more of the products mentioned above, it is
classified in the heading of Chapter 16 corresponding to the component or components which
predominate by weight. These provisions do not apply to the stuffed products of heading 19.02 or to the
preparations of heading 21.03 or 21.04.
Subheading Notes.
1.- For the purposes of subheading 1602.100, the expression “homogenised preparations” means
preparations of meat, meat offal or blood, finely homogenised, put up for retail sale as infant food or for
dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this
definition no account is to be taken of small quantities of any ingredients which may have been added
to the preparation for seasoning, preservation or other purposes. These preparations may contain a
small quantity of visible pieces of meat or meat offal. This subheading takes precedence over all other
subheadings of heading 16.02.
2.- The fish and crustaceans specified in the subheadings of heading 16.04 or 16.05 under their common
names only, are of the same species as those mentioned in Chapter 3 under the same name.
_________________
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
16.01 1601.000 Sausages and similar products, of meat, meat offal
or blood; food preparations based on these
products.
value 1. kg 5%
16.02 Other prepared or preserved meat, meat offal or
blood.
1602.100 - Homogenised preparations :
1602.101 --- Preparations for infant use, put up for retail sale value 1. kg 0%
1602.109 --- Preparations for dietetic use, put up for retail
sale
value 1. kg 5%
1602.200 - Of liver of any animal value 1. kg 5%
- Of poultry of heading 01.05 :
1602.310 -- Of turkeys value 1. kg 5%
1602.320 -- Of fowls of the species Gallus domesticus value 1. kg 5%
Section IV
Chapter 16
48
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
1602.390 -- Other value 1. kg 5%
- Of swine :
1602.410 -- Hams and cuts thereof value 1. kg 5%
1602.420 -- Shoulders and cuts thereof value 1. kg 5%
1602.490 -- Other, including mixtures value 1. kg 5%
1602.500 - Of bovine animals value 1. kg 5%
1602.900 - Other, including preparations of blood of any animal value 1. kg 5%
16.03 1603.000 Extracts and juices of meat, fish or crustaceans,
molluscs or other aquatic invertebrates.
value 1. kg 5%
16.04 Prepared or preserved fish; caviar and caviar
substitutes prepared from fish eggs.
- Fish, whole or in pieces, but not minced :
1604.110 -- Salmon value 1. kg 5%
1604.120 -- Herrings value 1. kg 5%
1604.130 -- Sardines, sardinella and brisling or sprats value 1. kg 5%
1604.140 -- Tunas, skipjack and bonito (Sarda spp.) value 1. kg 5%
1604.150 -- Mackerel value 1. kg 5%
1604.160 -- Anchovies value 1. kg 5%
1604.190 -- Other value 1. kg 5%
1604.200 - Other prepared or preserved fish value 1. kg 5%
1604.300 - Caviar and caviar substitutes value 1. kg 5%
16.05 Crustaceans, molluscs and other aquatic
invertebrates, prepared or preserved.
1605.100 - Crab value 1. kg 10%
1605.200 - Shrimps and prawns value 1. kg 10%
1605.300 - Lobster value 1. kg 10%
1605.400 - Other crustaceans value 1. kg 10%
1605.900 - Other value 1. kg 10%
Section IV
Chapter 17
49
Chapter 17
Sugars and sugar confectionery
Note.
1.- This Chapter does not cover:
(a) Sugar confectionery containing cocoa (heading 18.06);
(b) Chemically pure sugars (other than sucrose, lactose, maltose, glucose and fructose) or other
products of heading 29.40; or
(c) Medicaments or other products of Chapter 30.
Subheading Note.
1.- For the purposes of subheadings 1701.110 and 1701.120, “raw sugar” means sugar whose content of
sucrose by weight, in the dry state, corresponds to a polarimeter reading of less than 99.5°.
_________________
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
17.01 Cane or beet sugar and chemically pure sucrose, in
solid form.
- Raw sugar not containing added flavouring or
colouring matter :
1701.110 -- Cane sugar value 1. kg 0%
1701.120 -- Beet sugar value 1. kg 0%
- Other :
1701.910 -- Containing added flavouring or colouring matter value 1. kg 0%
1701.990 -- Other value 1. kg 0%
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 :
1702.110 -- Containing by weight 99 % or more lactose,
expressed as anhydrous lactose, calculated on the
dry matter
value 1. kg 22.25%
1702.190 -- Other value 1. kg 22.25%
1702.200 - Maple sugar and maple syrup value 1. kg 22.25%
1702.300 - Glucose and glucose syrup, not containing fructose
or containing in the dry state less than 20 % by
weight of fructose
value 1. kg 22.25%
1702.400 - Glucose and glucose syrup, containing in the dry
state at least 20 % but less than 50% by weight of
fructose, excluding invert sugar
value 1. kg 22.25%
1702.500 - Chemically pure fructose value 1. kg 22.25%
1702.600 - Other fructose and fructose syrup, containing in the
dry state more than 50 % by weight of fructose,
excluding invert sugar
value 1. kg 22.25%
1702.900 - Other, including invert sugar and other sugar and
sugar syrup blends containing in the dry state 50 %
by weight of fructose
value 1. kg 22.25%
17.03 Molasses resulting from the extraction or refining
of sugar.
1703.100 - Cane molasses value 1. kg 10%
1703.900 - Other value 1. kg 10%
Section IV
Chapter 17
50
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
17.04 Sugar confectionery (including white chocolate),
not containing cocoa.
1704.100 - Chewing gum, whether or not sugar-coated value 1. kg 22.25%
- Other :
1704.901 --- Breakfast cereals value 1. kg 0%
1704.909 --- Other value 1. kg 22.25%
Section IV
Chapter 18
51
Chapter 18
Cocoa and cocoa preparations
Notes.
1.- This Chapter does not cover the preparations of heading 04.03, 19.01, 19.04, 19.05, 21.05, 22.02,
22.08, 30.03 or 30.04.
2.- Heading 18.06 includes sugar confectionery containing cocoa and, subject to Note 1 to this Chapter,
other food preparations containing cocoa.
_________________
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
18.01 1801.000 Cocoa beans, whole or broken, raw or roasted. value 1. kg 10%
18.02 1802.000 Cocoa shells, husks, skins and other cocoa waste. value 1. kg 10%
18.03 Cocoa paste, whether or not defatted.
1803.100 - Not defatted value 1. kg 10%
1803.200 - Wholly or partly defatted value 1. kg 10%
18.04 1804.000 Cocoa butter, fat and oil. value 1. kg 10%
18.05 1805.000 Cocoa powder, not containing added sugar or other
sweetening matter.
value 1. kg 10%
18.06 Chocolate and other food preparations containing
cocoa.
1806.100 - Cocoa powder, containing added sugar or other
sweetening matter
value 1. kg 22.25%
1806.200 - 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
value 1. kg 22.25%
- Other, in blocks, slabs or bars :
1806.310 -- Filled value 1. kg 22.25%
1806.320 -- Not filled value 1. kg 22.25%
- Other :
1806.901 --- Breakfast Cereals value 1. kg 0%
1806.909 --- Other value 1. kg 22.25%
Section IV
Chapter 19
52
Chapter 19
Preparations of cereals, flour, starch or milk;
pastrycooks' products
Notes.
1.- This Chapter does not cover:
(a) Except in the case of stuffed products of heading 19.02, food preparations containing more than
20 % by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic
invertebrates, or any combination thereof (Chapter 16);
(b) Biscuits or other articles made from flour or from starch, specially prepared for use in animal
feeding (heading 23.09); or
(c) Medicaments or other products of Chapter 30.
2.- For the purposes of heading 19.01:
(a) The term “groats” means cereal groats of Chapter 11;
(b) The terms “flour” and “meal” mean :
(1) Cereal flour and meal of Chapter 11, and
(2) Flour, meal and powder of vegetable origin of any Chapter, other than flour, meal or powder of
dried vegetables (heading 07.12), of potatoes (heading 11.05) or of dried leguminous
vegetables (heading 11.06).
3.- Heading 19.04 does not cover preparations containing more than 6 % by weight of cocoa calculated on a
totally defatted basis or completely coated with chocolate or other food preparations containing cocoa of
heading 18.06 (heading 18.06).
4.- For the purposes of heading 19.04, the expression “otherwise prepared” means prepared or processed to
an extent beyond that provided for in the headings of or Notes to Chapter 10 or 11.
_________________
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
19.01 Malt extract; food preparations of flour, groats,
meal, starch or malt extract, not containing cocoa
or containing less than 40 % by weight of cocoa
calculated on a totally defatted basis, not
elsewhere specified or included; food preparations
of goods of headings 04.01 to 04.04, not
containing cocoa or containing less than 5 % by
weight of cocoa calculated on a totally defatted
basis, not elsewhere specified or included.
1901.100 - Preparations for infant use, put up for retail sale value 1. kg 0%
1901.200 - Mixes and doughs for the preparation of bakers'
wares of heading 19.05
value 1. kg 10%
1901.900 - Other value 1. kg 10%
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 :
1902.110 -- Containing eggs value 1. kg 10%
1902.190 -- Other value 1. kg 10%
1902.200 - Stuffed pasta, whether or not cooked or otherwise
prepared
value 1. kg 10%
1902.300 - Other pasta value 1. kg 10%
1902.400 - Couscous value 1. kg 10%
Section IV
Chapter 19
53
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
19.03 1903.000 Tapioca and substitutes therefor prepared from
starch, in the form of flakes, grains, pearls, siftings
or in similar forms.
value 1. kg 10%
19.04 Prepared foods obtained by the swelling or roasting
of cereals or cereal products (for example, corn
flakes); cereals (other than maize (corn)) in grain
form or in the form of flakes or other worked
grains (except flour, groats and meal), pre-cooked,
or otherwise prepared, not elsewhere specified or
included.
- Prepared foods obtained by the swelling or roasting
of cereals or cereal products :
1904.101 --- Breakfast Cereals value 1. kg 0%
1904.109 --- Other value 1. kg 10%
1904.200 - Prepared foods obtained from unroasted cereal flakes
or from mixtures of unroasted cereal flakes and
roasted cereal flakes or swelled cereals
value 1. kg 0%
1904.300 - Bulgur wheat value 1. kg 0%
1904.900 - Other value 1. kg 10%
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.
1905.100 - Crispbread value 1. kg 10%
1905.200 - Gingerbread and the like value 1. kg 10%
- Sweet biscuits; waffles and wafers :
1905.310 -- Sweet biscuits value 1. kg 10%
1905.320 -- Waffles and wafers value 1. kg 10%
1905.400 - Rusks, toasted bread and similar toasted products value 1. kg 10%
1905.900 - Other value 1. kg 10%
Section IV
Chapter 20
54
Chapter 20
Preparations of vegetables, fruit, nuts or other parts of plants
Notes.
1.- This Chapter does not cover:
(a) Vegetables, fruit or nuts, prepared or preserved by the processes specified in Chapter 7, 8 or 11;
(b) Food preparations containing more than 20 % by weight of sausage, meat, meat offal, blood, fish or
crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);
(c) Bakers’ wares and other products of heading 19.05; or
(d) Homogenised composite food preparations of heading 21.04.
2.- Headings 20.07 and 20.08 do not apply to fruit jellies, fruit pastes, sugar-coated almonds or the like in
the form of sugar confectionery (heading 17.04) or chocolate confectionery (heading 18.06).
3.- Headings 20.01, 20.04 and 20.05 cover, as the case may be, only those products of Chapter 7 or of
heading 11.05 or 11.06 (other than flour, meal and powder of the products of Chapter 8) which have
been prepared or preserved by processes other than those referred to in Note 1 (a).
4.- Tomato juice the dry weight content of which is 7 % or more is to be classified in heading 20.02.
5.- For the purposes of heading 20.07, the expression “obtained by cooking” means obtained by heat
treatment at atmospheric pressure or under reduced pressure to increase the viscosity of a product
through reduction of water content or other means.
6.- For the purposes of heading 20.09, the expression “juices, unfermented and not containing added spirit”
means juices of an alcoholic strength by volume (see Note 2 to Chapter 22) not exceeding 0.5 % vol.
Subheading Notes.
1.- For the purposes of subheading 2005.100, the expression “homogenised vegetables” means
preparations of vegetables, finely homogenised, put up for retail sale as infant food or for dietetic
purposes, in containers of a net weight content not exceeding 250 g. For the application of this
definition no account is to be taken of small quantities of any ingredients which may have been added
to the preparation for seasoning, preservation or other purposes. These preparations may contain a
small quantity of visible pieces of vegetables. Subheading 2005.100 takes precedence over all other
subheadings of heading 20.05.
2.- For the purposes of subheading 2007.100, the expression “homogenised preparations” means
preparations of fruit, finely homogenised, put up for retail sale as infant food or for dietetic purposes, in
containers of a net weight content not exceeding 250 g. For the application of this definition no account
is to be taken of small quantities of any ingredients which may have been added to the preparation for
seasoning, preservation or other purposes. These preparations may contain a small quantity of visible
pieces of fruit. Subheading 2007.100 takes precedence over all other subheadings of heading 20.07.
3.- For the purposes of subheadings 2009.120, 2009.210, 2009.310, 2009.410, 2009.610 and 2009.710,
the expression “Brix value” means the direct reading of degrees Brix obtained from a Brix hydrometer
or of refractive index expressed in terms of percentage sucrose content obtained from a refractometer,
at a temperature of 20 °C or corrected for 20 °C if the reading is made at a different temperature.
_________________
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
20.01 Vegetables, fruit, nuts and other edible parts of
plants, prepared or preserved by vinegar or acetic
acid.
2001.100 - Cucumbers and gherkins value 1. kg 5%
2001.900 - Other value 1. kg 5%
20.02 Tomatoes prepared or preserved otherwise than by
vinegar or acetic acid.
2002.100 - Tomatoes, whole or in pieces value 1. kg 5%
2002.900 - Other value 1. kg 5%
20.03 Mushrooms and truffles, prepared or preserved
otherwise than by vinegar or acetic acid.
Section IV
Chapter 20
55
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
2003.100 - Mushrooms of the genus Agaricus value 1. kg 5%
2003.200 - Truffles value 1. kg 5%
2003.900 - Other value 1. kg 5%
20.04 Other vegetables prepared or preserved otherwise
than by vinegar or acetic acid, frozen, other than
products of heading 20.06.
2004.100 - Potatoes value 1. kg 5%
2004.900 - Other vegetables and mixtures of vegetables value 1. kg 5%
20.05 Other vegetables prepared or preserved otherwise
than by vinegar or acetic acid, not frozen, other
than products of heading 20.06.
2005.100 - Homogenised vegetables :
2005.101 --- Preparations for infant use, put up for retail
sale
value 1. kg 0%
2005.109 --- Preparations for dietetic use, put up for retail
sale
value 1. kg 5%
2005.200 - Potatoes value 1. kg 5%
2005.400 - Peas (Pisum sativum) value 1. kg 5%
- Beans (Vigna spp., Phaseolus spp.) : value 1. kg 5%
2005.510 -- Beans, shelled value 1. kg 5%
2005.590 -- Other value 1. kg 5%
2005.600 - Asparagus value 1. kg 5%
2005.700 - Olives value 1. kg 5%
2005.800 - Sweet corn (Zea mays var. saccharata) value 1. kg 5%
- Other vegetables and mixtures of vegetables : value 1. kg 5%
2005.910 -- Bamboo shoots value 1. kg 5%
2005.990 -- Other value 1. kg 5%
20.06 2006.000 Vegetables, fruit, nuts, fruit-peel and other parts of
plants, preserved by sugar (drained, glacé or
crystallised).
value 1. kg 5%
20.07 Jams, fruit jellies, marmalades, fruit or nut purée
and fruit or nut pastes, obtained by cooking,
whether or not containing added sugar or other
sweetening matter.
2007.100 - Homogenised preparations :
2007.101 --- Preparations for infant use, put up for retail
sale
value 1. kg 0%
2007.109 --- Preparations for dietetic use, put up for retail
sale
value 1. kg 5%
- Other :
2007.910 -- Citrus fruit value 1. kg 5%
2007.990 -- Other value 1. kg 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 :
2008.110 -- Ground-nuts value 1. kg 5%
2008.190 -- Other, including mixtures value 1. kg 5%
2008.200 - Pineapples value 1. kg 5%
Section IV
Chapter 20
56
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
2008.300 - Citrus fruit value 1. kg 5%
2008.400 - Pears value 1. kg 5%
2008.500 - Apricots value 1. kg 5%
2008.600 - Cherries value 1. kg 5%
2008.700 - Peaches, including nectarines value 1. kg 5%
2008.800 - Strawberries value 1. kg 5%
- Other, including mixtures other than those of
subheading 2008.190 :
2008.910 -- Palm hearts value 1. kg 5%
2008.920 -- Mixtures value 1. kg 5%
2008.990 -- Other value 1. kg 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 :
2009.110 -- Frozen value 1. kg 5%
2009.120 -- Not frozen, of a Brix value not exceeding 20 value 1. kg 5%
2009.190 -- Other value 1. kg 5%
- Grapefruit (including pomelo) juice :
2009.210 -- Of a Brix value not exceeding 20 value 1. kg 5%
2009.290 -- Other value 1. kg 5%
- Juice of any other single citrus fruit :
2009.310 -- Of a Brix value not exceeding 20 value 1. kg 5%
2009.390 -- Other value 1. kg 5%
- Pineapple juice :
2009.410 -- Of a Brix value not exceeding 20 value 1. kg 5%
2009.490 -- Other value 1. kg 5%
2009.500 - Tomato juice value 1. kg 5%
- Grape juice (including grape must) :
2009.610 -- Of a Brix value not exceeding 30 value 1. kg 5%
2009.690 -- Other value 1. kg 5%
- Apple juice :
2009.710 -- Of a Brix value not exceeding 20 value 1. kg 5%
2009.790 -- Other value 1. kg 5%
2009.800 - Juice of any other single fruit or vegetable value 1. kg 5%
2009.900 - Mixtures of juices value 1. kg 5%
_________________
Section IV
Chapter 21
57
Chapter 21
Miscellaneous edible preparations
Notes.
1.- This Chapter does not cover:
(a) Mixed vegetables of heading 07.12;
(b) Roasted coffee substitutes containing coffee in any proportion (heading 09.01);
(c) Flavoured tea (heading 09.02);
(d) Spices or other products of headings 09.04 to 09.10;
(e) Food preparations, other than the products described in heading 21.03 or 21.04, containing more
than 20 % by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other
aquatic invertebrates, or any combination thereof (Chapter 16);
(f) Yeast put up as a medicament or other products of heading 30.03 or 30.04; or
(g) Prepared enzymes of heading 35.07.
2.- Extracts of the substitutes referred to in Note 1 (b) above are to be classified in heading 21.01.
3.- For the purposes of heading 21.04, the expression “homogenised composite food preparations” means
preparations consisting of a finely homogenised mixture of two or more basic ingredients such as meat,
fish, vegetables 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.
_________________
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
21.01 Extracts, essences and concentrates, of coffee, tea
or maté and preparations with a basis of these
products or with a basis of coffee, tea or maté;
roasted chicory and other roasted coffee
substitutes, and extracts, essences and
concentrates thereof.
- Extracts, essences and concentrates, of coffee, and
preparations with a basis of these extracts, essences
or concentrates or with a basis of coffee :
2101.110 -- Extracts, essences and concentrates value 1. kg 5%
2101.120 -- Preparations with a basis of extracts, essences or
concentrates or with a basis of coffee
value 1. kg 5%
2101.200 - Extracts, essences and concentrates, of tea or maté,
and preparations with a basis of these extracts,
essences or concentrates or with a basis of tea or
maté
value 1. kg 5%
2101.300 - Roasted chicory and other roasted coffee
substitutes, and extracts, essences and
concentrates thereof
value 1. kg 5%
21.02 Yeasts (active or inactive); other single-cell micro-
organisms, dead (but not including vaccines of
heading 30.02); prepared baking powders.
2102.100 - Active yeasts value 1. kg 15%
2102.200 - Inactive yeasts; other single-cell micro-organisms,
dead
value 1. kg 15%
2102.300 - Prepared baking powders value 1. kg 15%
21.03 Sauces and preparations therefor; mixed condiments
and mixed seasonings; mustard flour and meal and
prepared mustard.
2103.100 - Soya sauce value 1. kg 15%
2103.200 - Tomato ketchup and other tomato sauces value 1. kg 15%
2103.300 - Mustard flour and meal and prepared mustard value 1. kg 15%
Section IV
Chapter 21
58
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
2103.900 - Other value 1. kg 15%
21.04 Soups and broths and preparations therefor;
homogenised composite food preparations.
2104.100 - Soups and broths and preparations therefor value 1. kg 15%
- Homogenised composite food preparations :
2104.201 --- Preparations for infant use, put up for retail
sale
value 1. kg 0%
2104.209 --- Preparations for dietetic use, put up for retail
sale
value 1. kg 15%
21.05 2105.000 Ice cream and other edible ice, whether or not
containing cocoa.
value 1. kg 22.25%
21.06 Food preparations not elsewhere specified or
included.
2106.100 - Protein concentrates and textured protein
substances
value 1. kg 15%
2106.900 - Other value 1. kg 15%
_________________
Section IV
Chapter 22
59
Chapter 22
Beverages, spirits and vinegar
Notes.
1.- This Chapter does not cover :
(a) Products of this Chapter (other than those of heading 22.09) prepared for culinary purposes and
thereby rendered unsuitable for consumption as beverages (generally heading 21.03);
(b) Sea water (heading 25.01);
(c) Distilled or conductivity water or water of similar purity (heading 28.53);
(d) Acetic acid of a concentration exceeding 10 % by weight of acetic acid (heading 29.15);
(e) Medicaments of heading 30.03 or 30.04; or
(f) Perfumery or toilet preparations (Chapter 33).
2.- For the purposes of this Chapter and of Chapters 20 and 21, the “alcoholic strength by volume” shall be
determined at a temperature of 20 °C.
3.- For the purposes of heading 22.02, the term “non-alcoholic beverages” means beverages of an alcoholic
strength by volume not exceeding 0.5 % vol. Alcoholic beverages are classified in headings 22.03 to
22.06 or heading 22.08 as appropriate.
Subheading Note.
1.- For the purposes of subheading 2204.100, the expression “sparkling wine” means wine which, when
kept at a temperature of 20 °C in closed containers, has an excess pressure of not less than 3 bars.
_________________
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
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.
2201.100 - Mineral waters and aerated waters value 1. l 15%
2201.900 - Other value 1. l 15%
22.02 Waters, including mineral waters and aerated
waters, containing added sugar or other
sweetening matter or flavoured, and other non-
alcoholic beverages, not including fruit or
vegetable juices of heading 20.09.
- Waters, including mineral waters and aerated
waters, containing added sugar or other sweetening
matter or flavoured :
2202.101 --- Aerated waters, containing added sugar or other
sweetening matter and flavoured
value 1. l 33.5%
2202.109 --- Other value 1. l 15%
2202.900 - Other value 1. l 15%
22.03 2203.000 Beer made from malt. l 1. l $0.90
22.04 Wine of fresh grapes, including fortified wines;
grape must other than that of heading 20.09.
2204.100 - Sparkling wine l 1. l $2.63
- Other wine; grape must with fermentation prevented
or arrested by the addition of alcohol :
2204.210 -- In containers holding 2 l or less l 1. l $2.63
2204.290 -- Other l 1. l $2.63
2204.300 - Other grape must l 1. l $2.63
Section IV
Chapter 22
60
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
22.05 Vermouth and other wine of fresh grapes flavoured
with plants or aromatic substances.
2205.100 - In containers holding 2 l or less l 1. l $2.63
2205.900 - Other l 1. l $2.63
22.06 2206.000 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.
l 1. l $1.28
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.
2207.100 - Undenatured ethyl alcohol of an alcoholic strength
by volume of 80 % vol or higher
la 1. l
2. la
$24.15
2207.200 - Ethyl alcohol and other spirits, denatured, of any
strength
la 1. l
2. la
$24.15
22.08 Undenatured ethyl alcohol of an alcoholic strength
by volume of less than 80 % vol; spirits, liqueurs
and other spirituous beverages.
2208.200 - Spirits obtained by distilling grape wine or grape
marc
la 1. l
2. la
$24.15
2208.300 - Whiskies la 1. l
2. la
$24.15
2208.400 - Rum and other spirits obtained by distilling
fermented sugar-cane products
la 1. l
2. la
$24.15
2208.500 - Gin and Geneva la 1. l
2. la
$24.15
2208.600 - Vodka la 1. l
2. la
$24.15
2208.700 - Liqueurs and cordials la 1. l
2. la
$24.15
2208.900 - Other la 1. l
2. la
$24.15
22.09 2209.000 Vinegar and substitutes for vinegar obtained from
acetic acid.
value 1. l 22.25%
______________
Section IV
Chapter 23
61
Chapter 23
Residues and waste from the food industries;
prepared animal fodder
Note.
1.- Heading 23.09 includes products of a kind used in animal feeding, not elsewhere specified or
included, obtained by processing vegetable or animal materials to such an extent that they have lost
the essential characteristics of the original material, other than vegetable waste, vegetable residues
and by-products of such processing.
Subheading Note.
1.- For the purposes of subheading 2306.410, the expression “low erucic acid rape or colza seeds” means
seeds as defined in Subheading Note 1 to Chapter 12.
_________________
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
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.
2301.100 - Flours, meals and pellets, of meat or meat offal;
greaves
value 1. kg 0%
2301.200 - Flours, meals and pellets, of fish or of crustaceans,
molluscs or other aquatic invertebrates
value 1. kg 0%
23.02 Bran, sharps and other residues, whether or not in
the form of pellets, derived from the sifting,
milling or other working of cereals or of
leguminous plants.
2302.100 - Of maize (corn) value 1. kg 0%
2302.300 - Of wheat value 1. kg 0%
2302.400 - Of other cereals value 1. kg 0%
2302.500 - Of leguminous plants value 1. kg 0%
23.03 Residues of starch manufacture and similar
residues, beet-pulp, bagasse and other waste of
sugar manufacture, brewing or distilling dregs and
waste, whether or not in the form of pellets.
2303.100 - Residues of starch manufacture and similar
residues
value 1. kg 0%
2303.200 - Beet-pulp, bagasse and other waste of sugar
manufacture
value 1. kg 0%
2303.300 - Brewing or distilling dregs and waste value 1. kg 0%
23.04 2304.000 Oil-cake and other solid residues, whether or not
ground or in the form of pellets, resulting from the
extraction of soyabean oil.
value 1. kg 0%
23.05 2305.000 Oil-cake and other solid residues, whether or not
ground or in the form of pellets, resulting from the
extraction of ground-nut oil.
value 1. kg 0%
23.06 Oil-cake and other solid residues, whether or not
ground or in the form of pellets, resulting from the
extraction of vegetable fats or oils, other than
those of heading 23.04 or 23.05.
2306.100 - Of cotton seeds value 1. kg 0%
2306.200 - Of linseed value 1. kg 0%
Section IV
Chapter 23
62
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
2306.300 - Of sunflower seeds value 1. kg 0%
- Of rape or colza seeds :
2306.410 -- Of low erucic acid rape or colza seeds value 1. kg 0%
2306.490 -- Other value 1. kg 0%
2306.500 - Of coconut or copra value 1. kg 0%
2306.600 - Of palm nuts or kernels value 1. kg 0%
2306.900 - Other value 1. kg 0%
23.07 2307.000 Wine lees; argol. value 1. kg 0%
23.08 2308.000 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.
value 1. kg 0%
23.09 Preparations of a kind used in animal feeding.
2309.100 - Dog or cat food, put up for retail sale value 1. kg 22.25%
- Other :
2309.901 --- Feed for horses, cattle, swine, rabbits, poultry, sheep and goats
value 1. kg 0%
2309.909 --- Other value 1. kg 22.25%
_________________
Section IV
Chapter 24
63
Chapter 24
Tobacco and manufactured tobacco substitutes
Note.
1.- This Chapter does not cover medicinal cigarettes (Chapter 30).
_________________
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
24.01 Unmanufactured tobacco; tobacco refuse.
2401.100 - Tobacco, not stemmed/stripped kg 1. kg $0.29
2401.200 - Tobacco, partly or wholly stemmed/stripped kg 1. kg $0.29
2401.300 - Tobacco refuse kg 1. kg $0.29
24.02 Cigars, cheroots, cigarillos and cigarettes, of
tobacco or of tobacco substitutes.
2402.100 - Cigars, cheroots and cigarillos, containing
tobacco
value 1. kg 33.5%
2402.200 - Cigarettes containing tobacco u 1. kg
2. u
$0.155
2402.900 - Other value 1. kg 33.5%
24.03 Other manufactured tobacco and
manufactured tobacco substitutes;
“homogenised” or “reconstituted” tobacco;
tobacco extracts and essences.
2403.100 - Smoking tobacco, whether or not containing
tobacco substitutes in any proportion
value 1. kg 33.5%
- Other :
2403.910 -- “Homogenised” or “reconstituted” tobacco value 1. kg 33.5%
2403.990 -- Other value 1. kg 33.5%
_________________
Section V
Chapter 25
64
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 28.02);
(b) Earth colours containing 70 % or more by weight of combined iron evaluated as Fe2O3
(heading 28.21);
(c) Medicaments or other products of Chapter 30;
(d) Perfumery, cosmetic or toilet preparations (Chapter 33);
(e) Setts, curbstones or flagstones (heading 68.01); mosaic cubes or the like (heading 68.02); roofing,
facing or damp course slates (heading 68.03);
(f) Precious or semi-precious stones (heading 71.02 or 71.03);
(g) Cultured crystals (other than optical elements) weighing not less than 2.5 g each, of sodium
chloride or of magnesium oxide, of heading 38.24; optical elements of sodium chloride or of
magnesium oxide (heading 90.01);
(h) Billiard chalks (heading 95.04); or
(ij) Writing or drawing chalks or tailors' chalks (heading 96.09).
3.- Any products classifiable in heading 25.17 and any other heading of the Chapter are to be classified in
heading 25.17.
4.- Heading 25.30 applies, inter alia, to : vermiculite, perlite and chlorites, unexpanded; earth colours,
whether or not calcined or mixed together; natural micaceous iron oxides; meerschaum (whether or not
in polished pieces); amber; agglomerated meerschaum and agglomerated amber, in plates, rods, sticks
or similar forms, not worked after moulding; jet; strontianite (whether or not calcined), other than
strontium oxide; broken pieces of pottery, brick or concrete.
_________________
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
25.01 2501.000 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.
value 1. kg 0%
25.02 2502.000 Unroasted iron pyrites. value 1. kg 22.25%
25.03 2503.000 Sulphur of all kinds, other than sublimed sulphur,
precipitated sulphur and colloidal sulphur.
value 1. kg 22.25%
25.04 Natural graphite.
2504.100 - In powder or in flakes value 1. kg 22.25%
2504.900 - Other value 1. kg 22.25%
Section V
Chapter 25
65
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
25.05 Natural sands of all kinds, whether or not
coloured, other than metalbearing sands of
Chapter 26.
2505.100 - Silica sands and quartz sands value 1. kg 22.25%
2505.900 - Other value 1. kg 22.25%
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.
2506.100 - Quartz value 1. kg 22.25%
2506.200 - Quartzite value 1. kg 22.25%
25.07 2507.000 Kaolin and other kaolinic clays, whether or not
calcined.
value 1. kg 0%
25.08 Other clays (not including expanded clays of
heading 68.06), andalusite, kyanite and
sillimanite, whether or not calcined; mullite;
chamotte or dinas earths.
2508.100 - Bentonite value 1. kg 0%
2508.300 - Fire-clay value 1. kg 0%
2508.400 - Other clays value 1. kg 0%
2508.500 - Andalusite, kyanite and sillimanite value 1. kg 0%
2508.600 - Mullite value 1. kg 0%
2508.700 - Chamotte or dinas earths value 1. kg 0%
25.09 2509.000 Chalk. value 1. kg 22.25%
25.10 Natural calcium phosphates, natural aluminium
calcium phosphates and phosphatic chalk.
2510.100 - Unground value 1. kg 22.25%
2510.200 - Ground value 1. kg 22.25%
25.11 Natural barium sulphate (barytes); natural barium
carbonate (witherite), whether or not calcined,
other than barium oxide of heading 28.16.
2511.100 - Natural barium sulphate (barytes) value 1. kg 22.25%
2511.200 - Natural barium carbonate (witherite) value 1. kg 22.25%
25.12 2512.000 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.
value 1. kg 22.25%
25.13 Pumice stone; emery; natural corundum, natural
garnet and other natural abrasives, whether or not
heat-treated.
2513.100 - Pumice stone value 1. kg 22.25%
2513.200 - Emery, natural corundum, natural garnet and
other natural abrasives
value 1. kg 22.25%
25.14 2514.000 Slate, whether or not roughly trimmed or merely
cut, by sawing or otherwise, into blocks or slabs of
a rectangular (including square) shape.
value 1. kg 22.25%
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 :
Section V
Chapter 25
66
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
2515.110 -- Crude or roughly trimmed value 1. kg 22.25%
2515.120 -- Merely cut, by sawing or otherwise, into blocks or
slabs of a rectangular (including square) shape
value 1. kg 22.25%
2515.200 - Ecaussine and other calcareous monumental or
building stone; alabaster
value 1. kg 22.25%
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 :
2516.110 -- Crude or roughly trimmed value 1. kg 22.25%
2516.120 -- Merely cut, by sawing or otherwise, into blocks or
slabs of a rectangular (including square) shape
value 1. kg 22.25%
2516.200 - Sandstone value 1. kg 22.25%
2516.900 - Other monumental or building stone value 1. kg 22.25%
25.17 Pebbles, gravel, broken or crushed stone, of a kind
commonly used for concrete aggregates, for road
metalling or for railway or other ballast, shingle
and flint, whether or not heat-treated; macadam
of slag, dross or similar industrial waste, whether
or not incorporating the materials cited in the
first part of the heading; tarred macadam;
granules, chippings and powder, of stones of
heading 25.15 or 25.16, whether or not heat-
treated.
2517.100 - 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
value 1. kg 22.25%
2517.200 - Macadam of slag, dross or similar industrial waste,
whether or not incorporating the materials cited in
subheading 2517.100
value 1. kg 22.25%
2517.300 - Tarred macadam value 1. kg 22.25%
- Granules, chippings and powder, of stones of
heading 25.15 or 25.16, whether or not heat-
treated:
2517.410 -- Of marble value 1. kg 22.25%
2517.490 -- Other value 1. kg 22.25%
25.18 Dolomite, whether or not calcined or sintered,
including dolomite roughly trimmed or merely
cut, by sawing or otherwise, into blocks or slabs of
a rectangular (including square) shape; dolomite
ramming mix.
2518.100 - Dolomite, not calcined or sintered value 1. kg 22.25%
2518.200 - Calcined or sintered dolomite value 1. kg 22.25%
2518.300 - Dolomite ramming mix value 1. kg 22.25%
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.
2519.100 - Natural magnesium carbonate (magnesite) value 1. kg 22.25%
2519.900 - Other value 1. kg 22.25%
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.
2520.100 - Gypsum; anhydrite value 1. kg 22.25%
Section V
Chapter 25
67
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
2520.200 - Plasters value 1. kg 22.25%
25.21 2521.000 Limestone flux; limestone and other calcareous
stone, of a kind used for the manufacture of lime
or cement.
value 1. kg 5%
25.22 Quicklime, slaked lime and hydraulic lime, other
than calcium oxide and hydroxide of heading
28.25.
2522.100 - Quicklime value 1. kg 5%
2522.200 - Slaked lime value 1. kg 5%
2522.300 - Hydraulic lime value 1. kg 5%
25.23 Portland cement, aluminous cement, slag cement,
supersulphate cement and similar hydraulic
cements, whether or not coloured or in the form
of clinkers.
2523.100 - Cement clinkers value 1. kg 5%
- Portland cement :
2523.210 -- White cement, whether or not artificially coloured value 1. kg 5%
2523.290 -- Other value 1. kg 5%
2523.300 - Aluminous cement value 1. kg 5%
2523.900 - Other hydraulic cements value 1. kg 5%
25.24 Asbestos.
2524.100 - Crocidolite value 1. kg 22.25%
2524.900 - Other value 1. kg 22.25%
25.25 Mica, including splitings; mica waste.
2525.100 - Crude mica and mica rifted into sheets or splittings value 1. kg 22.25%
2525.200 - Mica powder value 1. kg 22.25%
2525.300 - Mica waste value 1. kg 22.25%
25.26 Natural steatite, whether or not roughly trimmed
or merely cut, by sawing or otherwise, into blocks
or slabs of a rectangular (including square) shape;
talc.
2526.100 - Not crushed, not powdered value 1. kg 22.25%
2526.200 - Crushed or powdered value 1. kg 22.25%
[25.27]
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.
2528.100 - Natural sodium borates and concentrates thereof
(whether or not calcined)
value 1. kg 22.25%
2528.900 - Other value 1. kg 22.25%
25.29 Feldspar; leucite, nepheline and nepheline
syenite; fluorspar.
2529.100 - Feldspar value 1. kg 22.25%
- Fluorspar :
2529.210 -- Containing by weight 97 % or less of calcium
fluoride
value 1. kg 22.25%
2529.220 -- Containing by weight more than 97 % of calcium
fluoride
value 1. kg 22.25%
Section V
Chapter 25
68
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
2529.300 - Leucite; nepheline and nepheline syenite value 1. kg 22.25%
25.30 Mineral substances not elsewhere specified or
included.
2530.100 - Vermiculite, perlite and chlorites, unexpanded value 1. kg 22.25%
2530.200 - Kieserite, epsomite (natural magnesium sulphates) value 1. kg 22.25%
2530.900 - Other value 1. kg 22.25%
_________________
Section V
Chapter 26
69
Chapter 26
Ores, slag and ash
Notes.
1.- This Chapter does not cover:
(a) Slag or similar industrial waste prepared as macadam (heading 25.17);
(b) Natural magnesium carbonate (magnesite), whether or not calcined (heading 25.19);
(c) Sludges from the storage tanks of petroleum oils, consisting mainly of such oils (heading 27.10);
(d) Basic slag of Chapter 31;
(e) Slag wool, rock wool or similar mineral wools (heading 68.06);
(f) Waste or scrap of precious metal or of metal clad with precious metal; other waste or scrap
containing precious metal or precious metal compounds, of a kind used principally for the recovery
of precious metal (heading 71.12); or
(g) Copper, nickel or cobalt mattes produced by any process of smelting (Section XV).
2.- For the purposes of headings 26.01 to 26.17, the term “ores” means minerals of mineralogical species
actually used in the metallurgical industry for the extraction of mercury, of the metals of heading 28.44
or of the metals of Section XIV or XV, even if they are intended for non-metallurgical purposes.
Headings 26.01 to 26.17 do not, however, include minerals which have been submitted to processes not
normal to the metallurgical industry.
3.- Heading 26.20 applies only to:
(a) Slag, ash and residues of a kind used in industry either for the extraction of metals or as a basis
for the manufacture of chemical compounds of metals, excluding ash and residues from the
incineration of municipal waste (heading 26.21); and
(b) Slag, ash and residues containing arsenic, whether or not containing metals, of a kind used
either for the extraction of arsenic or metals or for the manufacture of their chemical compounds.
Subheading Notes.
1.- For the purposes of subheading 2620.210, “leaded gasoline sludges and leaded anti-knock
compound sludges” mean sludges obtained from storage tanks of leaded gasoline and leaded anti-
knock compounds (for example, tetraethyl lead), and consisting essentially of lead, lead compounds
and iron oxide.
2.- Slag, ash and residues containing arsenic, mercury, thallium or their mixtures, of a kind used for
the extraction of arsenic or those metals or for the manufacture of their chemical compounds, are to
be classified in subheading 2620.600.
_________________
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
26.01 Iron ores and concentrates, including roasted iron
pyrites.
- Iron ores and concentrates, other than roasted iron
pyrites :
2601.110 -- Non-agglomerated value 1. kg 22.25%
2601.120 -- Agglomerated value 1. kg 22.25%
2601.200 - Roasted iron pyrites value 1. kg 22.25%
26.02 2602.000 Manganese ores and concentrates, including
ferruginous manganese ores and concentrates with
a manganese content of 20 % or more, calculated
on the dry weight.
value 1. kg 22.25%
26.03 2603.000 Copper ores and concentrates. value 1. kg 22.25%
26.04 2604.000 Nickel ores and concentrates. value 1. kg 22.25%
26.05 2605.000 Cobalt ores and concentrates. value 1. kg 22.25%
Section V
Chapter 26
70
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
26.06 2606.000 Aluminium ores and concentrates. value 1. kg 22.25%
26.07 2607.000 Lead ores and concentrates. value 1. kg 22.25%
26.08 2608.000 Zinc ores and concentrates. value 1. kg 22.25%
26.09 2609.000 Tin ores and concentrates. value 1. kg 22.25%
26.10 2610.000 Chromium ores and concentrates. value 1. kg 22.25%
26.11 2611.000 Tungsten ores and concentrates. value 1. kg 22.25%
26.12 Uranium or thorium ores and concentrates.
2612.100 - Uranium ores and concentrates value 1. kg 22.25%
2612.200 - Thorium ores and concentrates value 1. kg 22.25%
26.13 Molybdenum ores and concentrates.
2613.100 - Roasted value 1. kg 22.25%
2613.900 - Other value 1. kg 22.25%
26.14 2614.000 Titanium ores and concentrates. value 1. kg 22.25%
26.15 Niobium, tantalum, vanadium or zirconium ores
and concentrates.
2615.100 - Zirconium ores and concentrates value 1. kg 22.25%
2615.900 - Other value 1. kg 22.25%
26.16 Precious metal ores and concentrates.
2616.100 - Silver ores and concentrates value 1. kg 22.25%
2616.900 - Other value 1. kg 22.25%
26.17 Other ores and concentrates.
2617.100 - Antimony ores and concentrates value 1. kg 22.25%
2617.900 - Other value 1. kg 22.25%
26.18 2618.000 Granulated slag (slag sand) from the manufacture
of iron or steel.
value 1. kg 22.25%
26.19 2619.000 Slag, dross (other than granulated slag), scalings
and other waste from the manufacture of iron or
steel.
value 1. kg 22.25%
26.20 Slag, ash and residues (other than from the
manufacture of iron or steel) containing metals,
arsenic or their compounds.
- Containing mainly zinc :
2620.110 -- Hard zinc spelter value 1. kg 22.25%
2620.190 -- Other value 1. kg 22.25%
- Containing mainly lead :
2620.210 -- Leaded gasoline sludges and leaded anti-knock
compound sludges
value 1. kg 22.25%
2620.290 -- Other value 1. kg 22.25%
2620.300 - Containing mainly copper value 1. kg 22.25%
2620.400 - Containing mainly aluminium value 1. kg 22.25%
2620.600 - Containing arsenic, mercury, thallium or their
mixtures, of a kind used for the extraction of
arsenic or those metals or for the manufacture of
their chemical compounds
value 1. kg 22.25%
- Other :
Section V
Chapter 26
71
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
2620.910 -- Containing antimony, beryllium, cadmium,
chromium or their mixtures
value 1. kg 22.25%
2620.990 -- Other value 1. kg 22.25%
26.21 Other slag and ash, including seaweed ash (kelp);
ash and residues from the incineration of
municipal waste.
2621.100 - Ash and residues from the incineration of
municipal waste
value 1. kg 22.25%
2621.900 - Other value 1. kg 22.25%
_________________
Section V
Chapter 27
72
Chapter 27
Mineral fuels, mineral oils and products of their distillation;
bituminous substances; mineral waxes
Notes.
1.- This Chapter does not cover:
(a) Separate chemically defined organic compounds, other than pure methane and propane which are
to be classified in heading 27.11;
(b) Medicaments of heading 30.03 or 30.04; or
(c) Mixed unsaturated hydrocarbons of heading 33.01, 33.02 or 38.05.
2.- References in heading 27.10 to “petroleum oils and oils obtained from bituminous minerals” include not
only petroleum oils and oils obtained from bituminous minerals but also similar oils, as well as those
consisting mainly of mixed unsaturated hydrocarbons, obtained by any process, provided that the
weight of the non-aromatic constituents exceeds that of the aromatic constituents.
However, the references do not include liquid synthetic polyolefins of which less than 60 % by
volume distils at 300 °C, after conversion to 1,013 millibars when a reduced-pressure distillation
method is used (Chapter 39).
3.- For the purposes of heading 27.10, “waste oils” means waste containing mainly petroleum oils and
oils obtained from bituminous minerals (as described in Note 2 to this Chapter), whether or not mixed
with water. These include:
(a) Such oils no longer fit for use as primary products (for example, used lubricating oils, used
hydraulic oils and used transformer oils);
(b) Sludge oils from the storage tanks of petroleum oils, mainly containing such oils and a high
concentration of additives (for example, chemicals) used in the manufacture of the primary
products; and
(c) Such oils in the form of emulsions in water or mixtures with water, such as those resulting from
oil spills, storage tank washings, or from the use of cutting oils for machining operations.
Subheading Notes.
1.- For the purposes of subheading 2701.110, “anthracite” means coal having a volatile matter limit (on a
dry, mineral-matter-free basis) not exceeding 14 %.
2.- For the purposes of subheading 2701.120, “bituminous coal” means coal having a volatile matter limit
(on a dry, mineral-matter-free basis) exceeding 14 % and a calorific value limit (on a moist, mineral-
matter-free basis) equal to or greater than 5,833 kcal/kg.
3.- For the purposes of subheadings 2707.100, 2707.200, 2707.300 and 2707.400 the terms “benzol
(benzene)”, “toluol (toluene)”, “xylol (xylenes)” and “naphthalene” apply to products which contain
more than 50 % by weight of benzene, toluene, xylenes or naphthalene, respectively.
4.- For the purposes of subheading 2710.110, “light oils and preparations” are those of which 90 % or
more by volume (including losses) distil at 210 °C (ASTM D 86 method).
_________________
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
27.01 Coal; briquettes, ovoids and similar solid fuels
manufactured from coal.
- Coal, whether or not pulverised, but not
agglomerated :
2701.110 -- Anthracite value 1. kg 22.25%
2701.120 -- Bituminous coal value 1. kg 22.25%
2701.190 -- Other coal value 1. kg 22.25%
2701.200 - Briquettes, ovoids and similar solid fuels
manufactured from coal
value 1. kg 22.25%
27.02 Lignite, whether or not agglomerated, excluding
jet.
Section V
Chapter 27
73
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
2702.100 - Lignite, whether or not pulverised, but not
agglomerated
value 1. kg 22.25%
2702.200 - Agglomerated lignite value 1. kg 22.25%
27.03 2703.000 Peat (including peat litter), whether or not
agglomerated.
value 1. kg 22.25%
27.04 2704.000 Coke and semi-coke of coal, of lignite or of peat,
whether or not agglomerated; retort carbon.
value 1. kg 22.25%
27.05 2705.000 Coal gas, water gas, producer gas and similar
gases, other than petroleum gases and other
gaseous hydrocarbons.
value 1. kg 22.25%
27.06 2706.000 Tar distilled from coal, from lignite or from peat,
and other mineral tars, whether or not
dehydrated or partially distilled, including
reconstituted tars.
value 1. kg 22.25%
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.
2707.100 - Benzol (benzene) value 1. kg 22.25%
2707.200 - Toluol (toluene) value 1. kg 22.25%
2707.300 - Xylol (xylenes) value 1. kg 22.25%
2707.400 - Naphthalene value 1. kg 22.25%
2707.500 - Other aromatic hydrocarbon mixtures of which
65% or more by volume (including losses) distils at
250 °C by the ASTM D 86 method
value 1. kg 22.25%
- Other :
2707.910 -- Creosote oils value 1. kg 22.25%
2707.990 -- Other value 1. kg 22.25%
27.08 Pitch and pitch coke, obtained from coal tar or
from other mineral tars.
2708.100 - Pitch value 1. kg 22.25%
2708.200 - Pitch coke value 1. kg 22.25%
27.09 2709.000 Petroleum oils and oils obtained from bituminous
minerals, crude.
l 1. kg
2. l $0.57
27.10 Petroleum oils and oils obtained from
bituminous minerals, other than crude;
preparations not elsewhere specified or
included, containing by weight 70 % or more of
petroleum oils or of oils obtained from
bituminous minerals, these oils being the basic
constituents of the preparations; waste oils.
- Petroleum oils and oils obtained from bituminous
minerals (other than crude) and preparations not
elsewhere specified or included, containing by
weight 70 % or more of petroleum oils or of oils
obtained from bituminous minerals, these oils
being the basic constituents of the preparations,
other than waste oils :
2710.110 -- Light oils and preparations l 1. kg
2. l
$0.57
-- Other :
2710.191 --- Kerosene and other medium oils (not
including gas oils)
l 1. kg
2. l
$0.17
2710.192 --- Gas oils (diesel) l 1. kg
2. l
$0.37
Section V
Chapter 27
74
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
2710.193 --- Gas oils (heavy atmospheric) l 1. kg
2. l
$0.37
2710.194 --- Fuel oils not elsewhere specified or
included
l 1. kg
2. l
$0.25
2710.199 --- Other (lubricating oils and grease etc.) value 1. kg
2. l
22.25%
- Waste oils :
2710.910 -- Containing polychlorinated biphenyls (PCBs),
polychlorinated terphenyls (PCTs) or
polybrominated biphenyls (PBBs)
value 1. kg
2. l
22.25%
2710.990 -- Other value 1. kg
2. l
22.25%
27.11 Petroleum gases and other gaseous
hydrocarbons.
- Liquefied :
2711.110 -- Natural gas value 1. kg 22.25%
2711.120 -- Propane value 1. kg 22.25%
2711.130 -- Butanes value 1. kg 22.25%
2711.140 -- Ethylene, propylene, butylene and butadiene value 1. kg 22.25%
2711.190 -- Other value 1. kg 22.25%
- In gaseous state :
2711.210 -- Natural gas value 1. kg 22.25%
2711.290 -- Other value 1. kg 22.25%
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.
2712.100 - Petroleum jelly value 1. kg 22.25%
2712.200 - Paraffin wax containing by weight less than 0.75%
of oil
value 1. kg 22.25%
2712.900 - Other value 1. kg 22.25%
27.13 Petroleum coke, petroleum bitumen and other
residues of petroleum oils or of oils obtained
from bituminous minerals.
- Petroleum coke :
2713.110 -- Not calcined value 1. kg 22.25%
2713.120 -- Calcined value 1. kg 22.25%
2713.200 - Petroleum bitumen value 1. kg 22.25%
2713.900 - Other residues of petroleum oils or of oils obtained
from bituminous minerals
value 1. kg 22.25%
27.14 Bitumen and asphalt, natural; bituminous or oil
shale and tar sands; asphaltites and asphaltic
rocks.
2714.100 - Bituminous or oil shale and tar sands value 1. kg 22.25%
2714.900 - Other value 1. kg 22.25%
27.15 2715.000 Bituminous mixtures based on natural asphalt,
on natural bitumen, on petroleum bitumen, on
mineral tar or on mineral tar pitch (for example,
bituminous mastics, cut-backs).
value 1. kg 22.25%
27.16 2716.000 Electrical energy. value 1.1000kwh 22.25%
_________________
Section VI
Chapter 28
75
Section VI
PRODUCTS OF THE CHEMICAL
OR ALLIED INDUSTRIES
Notes.
1.- (A) Goods (other than radioactive ores) answering to a description in heading 28.44 or 28.45 are to
be classified in those headings and in no other heading of the Nomenclature.
(B) Subject to paragraph (A) above, goods answering to a description in heading 28.43, 28.46 or
28.52 are to be classified in those headings and in no other heading of this Section.
2.- Subject to Note 1 above, goods classifiable in heading 30.04, 30.05, 30.06, 32.12, 33.03, 33.04, 33.05,
33.06, 33.07, 35.06, 37.07 or 38.08 by reason of being put up in measured doses or for retail sale are to
be classified in those headings and in no other heading of the Nomenclature.
3.- Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this
Section and are intended to be mixed together to obtain a product of Section VI or VII, are to be
classified in the heading appropriate to that product, provided that the constituents are :
(a) having regard to the manner in which they are put up, clearly identifiable as being intended to be
used together without first being repacked;
(b) presented together; and
(c) identifiable, whether by their nature or by the relative proportions in which they are present, as
being complementary one to another.
_________________
Chapter 28
Inorganic chemicals; organic or inorganic compounds
of precious metals, of rare-earth metals,
of radioactive elements or of isotopes
Notes.
1.- Except where the context otherwise requires, the headings of this Chapter apply only to :
(a) Separate chemical elements and separate chemically defined compounds, whether or not
containing impurities;
(b) The products mentioned in (a) above dissolved in water;
(c) The products mentioned in (a) above dissolved in other solvents provided that the solution
constitutes a normal and necessary method of putting up these products adopted solely for
reasons of safety or for transport and that the solvent does not render the product particularly
suitable for specific use rather than for general use;
(d) The products mentioned in (a), (b) or (c) above with an added stabiliser (including an anti-caking
agent) necessary for their preservation or transport;
(e) The products mentioned in (a), (b), (c) or (d) above with an added anti-dusting agent or a colouring
substance added to facilitate their identification or for safety reasons, provided that the additions
do not render the product particularly suitable for specific use rather than for general use.
2.- In addition to dithionites and sulphoxylates, stabilised with organic substances (heading 28.31),
carbonates and peroxocarbonates of inorganic bases (heading 28.36), cyanides, cyanide oxides and
complex cyanides of inorganic bases (heading 28.37), fulminates, cyanates and thiocyanates, of
inorganic bases (heading 28.42), organic products included in heading 28.43 to 28.46 and 28.52 and
carbides (heading 28.49), only the following compounds of carbon are to be classified in this Chapter :
(a) Oxides of carbon, hydrogen cyanide and fulminic, isocyanic, thiocyanic and other simple or
complex cyanogen acids (heading 28.11);
(b) Halide oxides of carbon (heading 28.12);
(c) Carbon disulphide (heading 28.13);
(d) Thiocarbonates, selenocarbonates, tellurocarbonates, selenocyanates, tellurocyanates,
tetrathiocyanatodiamminochromates (reineckates) and other complex cyanates, of inorganic bases
(heading 28.42);
Section VI
Chapter 28
76
(e) Hydrogen peroxide, solidified with urea (heading 28.47), carbon oxysulphide, thiocarbonyl halides,
cyanogen, cyanogen halides and cyanamide and its metal derivatives (heading 28.53) other than
calcium cyanamide, whether or not pure (Chapter 31).
3.- Subject to the provisions of Note 1 to Section VI, this Chapter does not cover :
(a) Sodium chloride or magnesium oxide, whether or not pure, or other products of Section V;
(b) Organo-inorganic compounds other than those mentioned in Note 2 above;
(c) Products mentioned in Note 2, 3, 4 or 5 to Chapter 31;
(d) Inorganic products of a kind used as luminophores, of heading 32.06; glass frit and other glass in
the form of powder, granules or flakes, of heading 32.07;
(e) Artificial graphite (heading 38.01); products put up as charges for fire-extinguishers or put up in
fire-extinguishing grenades, of heading 38.13; ink removers put up in packings for retail sale, of
heading 38.24; cultured crystals (other than optical elements) weighing not less than 2.5 g each,
of the halides of the alkali or alkaline-earth metals, of heading 38.24;
(f) Precious or semi-precious stones (natural, synthetic or reconstructed) or dust or powder of such
stones (headings 71.02 to 71.05), or precious metals or precious metal alloys of Chapter 71;
(g) The metals, whether or not pure, metal alloys or cermets, including sintered metal carbides (metal
carbides sintered with a metal), of Section XV; or
(h) Optical elements, for example, of the halides of the alkali or alkaline-earth metals (heading 90.01).
4.- Chemically defined complex acids consisting of a non-metal acid of sub-Chapter II and a metal acid of
sub-Chapter IV are to be classified in heading 28.11.
5.- Headings 28.26 to 28.42 apply only to metal or ammonium salts or peroxysalts.
Except where the context otherwise requires, double or complex salts are to be classified in heading
28.42.
6.- Heading 28.44 applies only to :
(a) Technetium (atomic No. 43), promethium (atomic No. 61), polonium (atomic No. 84) and all
elements with an atomic number greater than 84;
(b) Natural or artificial radioactive isotopes (including those of the precious metals or of the base
metals of Sections XIV and XV), whether or not mixed together;
(c) Compounds, inorganic or organic, of these elements or isotopes, whether or not chemically
defined, whether or not mixed together;
(d) Alloys, dispersions (including cermets), ceramic products and mixtures containing these elements
or isotopes or inorganic or organic compounds thereof and having a specific radioactivity
exceeding 74 Bq/g (002 μCi/g);
(e) Spent (irradiated) fuel elements (cartridges) of nuclear reactors;
(f) Radioactive residues whether or not usable.
The term “isotopes”, for the purposes of this Note and of the wording of headings 28.44 and 28.45,
refers to :
- individual nuclides, excluding, however, those existing in nature in the monoisotopic state;
- mixtures of isotopes of one and the same element, enriched in one or several of the said isotopes,
that is, elements of which the natural isotopic composition has been artificially modified.
7.- Heading 28.48 includes copper phosphide (phosphor copper) containing more than 15 % by weight of
phosphorus.
8.- Chemical elements (for example, silicon and selenium) doped for use in electronics are to be classified in
this Chapter, provided that they are in forms unworked as drawn, or in the form of cylinders or rods.
When cut in the form of discs, wafers or similar forms, they fall in heading 38.18.
__________________
Section VI
Chapter 28
77
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
I.- CHEMICAL ELEMENTS
28.01 Fluorine, chlorine, bromine and iodine.
2801.100 - Chlorine value 1. kg 22.25%
2801.200 - Iodine value 1. kg 22.25%
2801.300 - Fluorine; bromine value 1. kg 22.25%
28.02 2802.000 Sulphur, sublimed or precipitated; colloidal
sulphur.
value 1. kg 22.25%
28.03 2803.000 Carbon (carbon blacks and other forms of carbon
not elsewhere specified or included).
value 1. kg 22.25%
28.04 Hydrogen, rare gases and other non-metals.
2804.100 - Hydrogen value 1. m3 22.25%
- Rare gases :
2804.210 -- Argon value 1. m3 22.25%
2804.290 -- Other value 1. m3 22.25%
2804.300 - Nitrogen value 1. m3 22.25%
2804.400 - Oxygen value 1. m3 22.25%
2804.500 - Boron; tellurium value 1. kg 22.25%
- Silicon :
2804.610 -- Containing by weight not less than 99.99% of
silicon
value 1. kg 22.25%
2804.690 -- Other value 1. kg 22.25%
2804.700 - Phosphorus value 1. kg 22.25%
2804.800 - Arsenic value 1. kg 22.25%
2804.900 - Selenium value 1. kg 22.25%
28.05 Alkali or alkaline-earth metals; rare-earth metals,
scandium and yttrium, whether or not intermixed
or interalloyed; mercury.
- Alkali or alkaline-earth metals :
2805.110 -- Sodium value 1. kg 22.25%
2805.120 -- Calcium value 1. kg 22.25%
2805.190 -- Other value 1. kg 22.25%
2805.300 - Rare-earth metals, scandium and yttrium, whether
or not intermixed or interalloyed
value 1. kg 22.25%
2805.400 - Mercury value 1. kg 22.25%
II.- INORGANIC ACIDS AND INORGANIC
OXYGEN COMPOUNDS OF NON-METALS
28.06 Hydrogen chloride (hydrochloric acid);
chlorosulphuric acid.
2806.100 - Hydrogen chloride (hydrochloric acid) value 1. kg 22.25%
2806.200 - Chlorosulphuric acid value 1. kg 22.25%
28.07 2807.000 Sulphuric acid; oleum. value 1. kg 22.25%
28.08 2808.000 Nitric acid; sulphonitric acids. value 1. kg 22.25%
Section VI
Chapter 28
78
28.09 Diphosphorus pentaoxide; phosphoric acid;
polyphosphoric acids, whether or not chemically
defined.
2809.100 - Diphosphorus pentaoxide value 1. kg 22.25%
2809.200 - Phosphoric acid and polyphosphoric acids value 1. kg 22.25%
28.10 2810.000 Oxides of boron; boric acids. value 1. kg 22.25%
28.11 Other inorganic acids and other inorganic oxygen
compounds of non-metals.
- Other inorganic acids :
2811.110 -- Hydrogen fluoride (hydrofluoric acid) value 1. kg 22.25%
2811.190 -- Other value 1. kg 22.25%
- Other inorganic oxygen compounds of non-metals :
2811.210 -- Carbon dioxide value 1. kg 22.25%
2811.220 -- Silicon dioxide value 1. kg 22.25%
2811.290 -- Other value 1. kg 22.25%
III.- HALOGEN OR SULPHUR COMPOUNDS
OF NON-METALS
28.12 Halides and halide oxides of non-metals.
2812.100 - Chlorides and chloride oxides value 1. kg 22.25%
2812.900 - Other value 1. kg 22.25%
28.13 Sulphides of non-metals; commercial phosphorus
trisulphide.
2813.100 - Carbon disulphide value 1. kg 22.25%
2813.900 - Other value 1. kg 22.25%
IV.- INORGANIC BASES AND OXIDES,
HYDROXIDES AND PEROXIDES OF METALS
28.14 Ammonia, anhydrous or in aqueous solution.
2814.100 - Anhydrous ammonia value 1. kg 22.25%
2814.200 - Ammonia in aqueous solution value 1. kg 22.25%
28.15 Sodium hydroxide (caustic soda); potassium
hydroxide (caustic potash); peroxides of sodium or
potassium.
- Sodium hydroxide (caustic soda) :
2815.110 -- Solid value 1. kg 22.25%
2815.120 -- In aqueous solution (soda lye or liquid soda) value 1. kg 22.25%
2815.200 - Potassium hydroxide (caustic potash) value 1. kg 22.25%
2815.300 - Peroxides of sodium or potassium value 1. kg 22.25%
28.16 Hydroxide and peroxide of magnesium; oxides,
hydroxides and peroxides, of strontium or barium.
2816.100 - Hydroxide and peroxide of magnesium value 1. kg 22.25%
2816.400 - Oxides, hydroxides and peroxides, of strontium or
barium
value 1. kg 22.25%
28.17 2817.000 Zinc oxide; zinc peroxide. value 1. kg 22.25%
28.18 Artificial corundum, whether or not chemically
defined; aluminium oxide; aluminium hydroxide.
2818.100 - Artificial corundum, whether or not chemically
defined
value 1. kg 22.25%
Section VI
Chapter 28
79
2818.200 - Aluminium oxide, other than artificial corundum value 1. kg 22.25%
2818.300 - Aluminium hydroxide value 1. kg 22.25%
28.19 Chromium oxides and hydroxides.
2819.100 - Chromium trioxide value 1. kg 22.25%
2819.900 - Other value 1. kg 22.25%
28.20 Manganese oxides.
2820.100 - Manganese dioxide value 1. kg 22.25%
2820.900 - Other value 1. kg 22.25%
28.21 Iron oxides and hydroxides; earth colours
containing 70 % or more by weight of combined
iron evaluated as Fe2O3.
2821.100 - Iron oxides and hydroxides value 1. kg 22.25%
2821.200 - Earth colours value 1. kg 22.25%
28.22 2822.000 Cobalt oxides and hydroxides; commercial cobalt
oxides.
value 1. kg 22.25%
28.23 2823.000 Titanium oxides. value 1. kg 22.25%
28.24 Lead oxides; red lead and orange lead.
2824.100 - Lead monoxide (litharge, massicot) value 1. kg 22.25%
2824.900 - Other value 1. kg 22.25%
28.25 Hydrazine and hydroxylamine and their inorganic
salts; other inorganic bases; other metal oxides,
hydroxides and peroxides.
2825.100 - Hydrazine and hydroxylamine and their inorganic
salts
value 1. kg 22.25%
2825.200 - Lithium oxide and hydroxide value 1. kg 22.25%
2825.300 - Vanadium oxides and hydroxides value 1. kg 22.25%
2825.400 - Nickel oxides and hydroxides value 1. kg 22.25%
2825.500 - Copper oxides and hydroxides value 1. kg 22.25%
2825.600 - Germanium oxides and zirconium dioxide value 1. kg 22.25%
2825.700 - Molybdenum oxides and hydroxides value 1. kg 22.25%
2825.800 - Antimony oxides value 1. kg 22.25%
2825.900 - Other value 1. kg 22.25%
V.- SALTS AND PEROXYSALTS, OF
INORGANIC ACIDS AND METALS
28.26 Fluorides; fluorosilicates, fluoroaluminates and
other complex fluorine salts.
- Fluorides :
2826.120 -- Of aluminium value 1. kg 22.25%
2826.190 -- Other value 1. kg 22.25%
2826.300 - Sodium hexafluoroaluminate (synthetic cryolite) value 1. kg 22.25%
2826.900 - Other value 1. kg 22.25%
28.27 Chlorides, chloride oxides and chloride hydroxides;
bromides and bromide oxides; iodides and iodide
oxides.
2827.100 - Ammonium chloride value 1. kg 22.25%
2827.200 - Calcium chloride value 1. kg 22.25%
- Other chlorides :
2827.310 -- Of magnesium value 1. kg 22.25%
Section VI
Chapter 28
80
2827.320 -- Of aluminium value 1. kg 22.25%
2827.350 -- Of nickel value 1. kg 22.25%
2827.390 -- Other value 1. kg 22.25%
- Chloride oxides and chloride hydroxides :
2827.410 -- Of copper value 1. kg 22.25%
2827.490 -- Other value 1. kg 22.25%
- Bromides and bromide oxides :
2827.510 -- Bromides of sodium or of potassium value 1. kg 22.25%
2827.590 -- Other value 1. kg 22.25%
2827.600 - Iodides and iodide oxides value 1. kg 22.25%
28.28 Hypochlorites; commercial calcium hypochlorite;
chlorites; hypobromites.
2828.100 - Commercial calcium hypochlorite and other calcium
hypochlorites
value 1. kg 22.25%
2828.900 - Other value 1. kg 22.25%
28.29 Chlorates and perchlorates; bromates and
perbromates; iodates and periodates.
- Chlorates :
2829.110 -- Of sodium value 1. kg 22.25%
2829.190 -- Other value 1. kg 22.25%
2829.900 - Other value 1. kg 22.25%
28.30 Sulphides; polysulphides, whether or not
chemically defined.
2830.100 - Sodium sulphides value 1. kg 22.25%
2830.900 - Other value 1. kg 22.25%
28.31 Dithionites and sulphoxylates.
2831.100 - Of sodium value 1. kg 22.25%
2831.900 - Other value 1. kg 22.25%
28.32 Sulphites; thiosulphates.
2832.100 - Sodium sulphites value 1. kg 22.25%
2832.200 - Other sulphites value 1. kg 22.25%
2832.300 - Thiosulphates value 1. kg 22.25%
28.33 Sulphates; alums; peroxosulphates (persulphates).
- Sodium sulphates :
2833.110 -- Disodium sulphate value 1. kg 22.25%
2833.190 -- Other value 1. kg 22.25%
- Other sulphates :
2833.210 -- Of magnesium value 1. kg 22.25%
2833.220 -- Of aluminium value 1. kg 22.25%
2833.240 -- Of nickel value 1. kg 22.25%
2833.250 -- Of copper value 1. kg 22.25%
2833.270 -- Of barium value 1. kg 22.25%
2833.290 -- Other value 1. kg 22.25%
2833.300 - Alums value 1. kg 22.25%
2833.400 - Peroxosulphates (persulphates) value 1. kg 22.25%
28.34 Nitrites; nitrates.
2834.100 - Nitrites value 1. kg 22.25%
Section VI
Chapter 28
81
- Nitrates :
2834.210 -- Of potassium value 1. kg 22.25%
2834.290 -- Other value 1. kg 22.25%
28.35 Phosphinates (hypophosphites), phosphonates
(phosphites) and phosphates; polyphosphates,
whether or not chemically defined.
2835.100 - Phosphinates (hypophosphites) and phosphonates
(phosphites)
value 1. kg 22.25%
- Phosphates :
2835.220 -- Of mono- or disodium value 1. kg 22.25%
2835.240 -- Of potassium value 1. kg 22.25%
2835.250 -- Calcium hydrogenorthophosphate (“dicalcium
phosphate”)
value 1. kg 22.25%
2835.260 -- Other phosphates of calcium value 1. kg 22.25%
2835.290 -- Other value 1. kg 22.25%
- Polyphosphates :
2835.310 -- Sodium triphosphate (sodium tripolyphosphate) value 1. kg 22.25%
2835.390 -- Other value 1. kg 22.25%
28.36 Carbonates; peroxocarbonates (percarbonates);
commercial ammonium carbonate containing
ammonium carbamate.
2836.200 - Disodium carbonate value 1. kg 22.25%
2836.300 - Sodium hydrogencarbonate (sodium bicarbonate) value 1. kg 22.25%
2836.400 - Potassium carbonates value 1. kg 22.25%
2836.500 - Calcium carbonate value 1. kg 22.25%
2836.600 - Barium carbonate value 1. kg 22.25%
- Other :
2836.910 -- Lithium carbonates value 1. kg 22.25%
2836.920 -- Strontium carbonate value 1. kg 22.25%
2836.990 -- Other value 1. kg 22.25%
28.37 Cyanides, cyanide oxides and complex cyanides.
- Cyanides and cyanide oxides :
2837.110 -- Of sodium value 1. kg 22.25%
2837.190 -- Other value 1. kg 22.25%
2837.200 - Complex cyanides value 1. kg 22.25%
[28.38]
28.39 Silicates; commercial alkali metal silicates.
- Of sodium :
2839.110 -- Sodium metasilicates value 1. kg 22.25%
2839.190 -- Other value 1. kg 22.25%
2839.900 - Other value 1. kg 22.25%
28.40 Borates; peroxoborates (perborates).
- Disodium tetraborate (refined borax) :
2840.110 -- Anhydrous value 1. kg 22.25%
2840.190 -- Other value 1. kg 22.25%
2840.200 - Other borates value 1. kg 22.25%
2840.300 - Peroxoborates (perborates) value 1. kg 22.25%
28.41 Salts of oxometallic or peroxometallic acids.
Section VI
Chapter 28
82
2841.300 - Sodium dichromate value 1. kg 22.25%
2841.500 - Other chromates and dichromates;
peroxochromates
value 1. kg 22.25%
- Manganites, manganates and permanganates :
2841.610 -- Potassium permanganate value 1. kg 22.25%
2841.690 -- Other value 1. kg 22.25%
2841.700 - Molybdates value 1. kg 22.25%
2841.800 - Tungstates (wolframates) value 1. kg 22.25%
2841.900 - Other value 1. kg 22.25%
28.42 Other salts of inorganic acids or peroxoacids
(including aluminosilicates whether or not
chemically defined), other than azides.
2842.100 - Double or complex silicates, including
aluminosilicates whether or not chemically defined
value 1. kg 22.25%
2842.900 - Other value 1. kg 22.25%
VI.- MISCELLANEOUS
28.43 Colloidal precious metals; inorganic or organic
compounds of precious metals, whether or not
chemically defined; amalgams of precious metals.
2843.100 - Colloidal precious metals value 1. kg 22.25%
- Silver compounds :
2843.210 -- Silver nitrate value 1. kg 22.25%
2843.290 -- Other value 1. kg 22.25%
2843.300 - Gold compounds value 1. kg 22.25%
2843.900 - Other compounds; amalgams value 1. kg 22.25%
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.
2844.100 - Natural uranium and its compounds; alloys,
dispersions (including cermets), ceramic products
and mixtures containing natural uranium or natural
uranium compounds
value 1. kg 22.25%
2844.200 - 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
value 1. kg 22.25%
2844.300 - 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
value 1. kg 22.25%
2844.400 - Radioactive elements and isotopes and compounds
other than those of subheading 2844.100, 2844.200
or 2844.300; alloys, dispersions (including cermets),
ceramic products and mixtures containing these
elements, isotopes or compounds; radioactive
residues
value 1. kg 22.25%
2844.500 - Spent (irradiated) fuel elements (cartridges) of
nuclear reactors
value 1. kg 22.25%
28.45 Isotopes other than those of heading 28.44;
compounds, inorganic or organic, of such isotopes,
whether or not chemically defined.
2845.100 - Heavy water (deuterium oxide) value 1. kg 22.25%
2845.900 - Other value 1. kg 22.25%
Section VI
Chapter 28
83
28.46 Compounds, inorganic or organic, of rare-earth
metals, of yttrium or of scandium or of mixtures of
these metals.
2846.100 - Cerium compounds value 1. kg 22.25%
2846.900 - Other value 1. kg 22.25%
28.47 2847.000 Hydrogen peroxide, whether or not solidified with
urea.
value 1. kg 22.25%
28.48 2848.000 Phosphides, whether or not chemically defined,
excluding ferrophosphorus.
value 1. kg 22.25%
28.49 Carbides, whether or not chemically defined.
2849.100 - Of calcium value 1. kg 22.25%
2849.200 - Of silicon value 1. kg 22.25%
2849.900 - Other value 1. kg 22.25%
28.50 2850.000 Hydrides, nitrides, azides, silicides and borides,
whether or not chemically defined, other than
compounds which are also carbides of
heading 28.49.
value 1. kg 22.25%
[28.51]
28.52 2852.000 Compounds, inorganic or organic, of mercury,
excluding amalgams.
value 1. kg 22.25%
28.53 2853.000 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.
value 1. kg 22.25%
_________________
Section VI
Chapter 29
84
Chapter 29
Organic chemicals
Notes.
1.- Except where the context otherwise requires, the headings of this Chapter apply only to :
(a) Separate chemically defined organic compounds, whether or not containing impurities;
(b) Mixtures of two or more isomers of the same organic compound (whether or not containing
impurities), except mixtures of acyclic hydrocarbon isomers (other than stereoisomers), whether
or not saturated (Chapter 27);
(c) The products of headings 29.36 to 29.39 or the sugar ethers, sugar acetals and sugar esters,
and their salts, of heading 29.40, or the products of heading 29.41, whether or not chemically
defined;
(d) The products mentioned in (a), (b) or (c) above dissolved in water;
(e) The products mentioned in (a), (b) or (c) above dissolved in other solvents provided that the
solution constitutes a normal and necessary method of putting up these products adopted solely
for reasons of safety or for transport and that the solvent does not render the product particularly
suitable for specific use rather than for general use;
(f) The products mentioned in (a), (b), (c), (d) or (e) above with an added stabiliser (including an anti-
caking agent) necessary for their preservation or transport;
(g) The products mentioned in (a), (b), (c), (d), (e) or (f) above with an added anti-dusting agent or a
colouring or odoriferous substance added to facilitate their identification or for safety reasons,
provided that the additions do not render the product particularly suitable for specific use rather
than for general use;
(h) The following products, diluted to standard strengths, for the production of azo dyes : diazonium
salts, couplers used for these salts and diazotisable amines and their salts.
2.- This Chapter does not cover :
(a) Goods of heading 15.04 or crude glycerol of heading 15.20;
(b) Ethyl alcohol (heading 22.07 or 22.08);
(c) Methane or propane (heading 27.11);
(d) The compounds of carbon mentioned in Note 2 to Chapter 28;
(e) Urea (heading 31.02 or 31.05);
(f) Colouring matter of vegetable or animal origin (heading 32.03), synthetic organic colouring matter,
synthetic organic products of a kind used as fluorescent brightening agents or as luminophores
(heading 32.04) or dyes or other colouring matter put up in forms or packings for retail sale
(heading 32.12);
(g) Enzymes (heading 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 36.06);
(ij) Products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades, of
heading 38.13; ink removers put up in packings for retail sale, of heading 38.24; or
(k) Optical elements, for example, of ethylenediamine tartrate (heading 90.01).
3.- Goods which could be included in two or more of the headings of this Chapter are to be classified in that
one of those headings which occurs last in numerical order.
4.- In headings 29.04 to 29.06, 29.08 to 29.11 and 29.13 to 29.20, any reference to halogenated,
sulphonated, nitrated or nitrosated derivatives includes a reference to compound derivatives, such as
sulphohalogenated, nitrohalogenated, nitrosulphonated or nitrosulphohalogenated derivatives.
Nitro or nitroso groups are not to be taken as “nitrogen-functions” for the purposes of heading
29.29.
For the purposes of headings 29.11, 29.12, 29.14, 29.18 and 29.22, “oxygen-function” is to be
restricted to the functions (the characteristic organic oxygen-containing groups) referred to in headings
29.05 to 29.20.
Section VI
Chapter 29
85
5.- (A) The esters of acid-function organic compounds of sub-Chapters I to VII with organic compounds of
these sub-Chapters are to be classified with that compound which is classified in the heading which
occurs last in numerical order in these sub-Chapters.
(B) Esters of ethyl alcohol with acid-function organic compounds of sub-Chapters I to VII are to be
classified in the same heading as the corresponding acid-function compounds.
(C) Subject to Note 1 to Section VI and Note 2 to Chapter 28:
(1) Inorganic salts of organic compounds such as acid-, phenol- or enol-function compounds or
organic bases, of sub-Chapters I to X or heading 29.42, are to be classified in the heading
appropriate to the organic compound;
(2) Salts formed between organic compounds of sub-Chapters I to X or heading 29.42 are to be
classified in the heading appropriate to the base or to the acid (including phenol- or enol-
function compounds) from which they are formed, whichever occurs last in numerical order in
the Chapter; and
(3) Co-ordination compounds, other than products classifiable in sub-Chapter XI or heading
29.41, are to be classified in the heading which occurs last in numerical order in Chapter 29,
among those appropriate to the fragments formed by "cleaving" of all metal bonds, other than
metal-carbon bonds.
(D) Metal alcoholates are to be classified in the same heading as the corresponding alcohols except in
the case of ethanol (heading 29.05).
(E) Halides of carboxylic acids are to be classified in the same heading as the corresponding acids.
6.- The compounds of headings 29.30 and 29.31 are organic compounds the molecules of which contain,
in addition to atoms of hydrogen, oxygen or nitrogen, atoms of other non-metals or of metals (such as
sulphur, arsenic or lead) directly linked to carbon atoms.
Heading 29.30 (organo-sulphur compounds) and heading 29.31 (other organo-inorganic
compounds) do not include sulphonated or halogenated derivatives (including compound derivatives)
which, apart from hydrogen, oxygen and nitrogen, only have directly linked to carbon the atoms of
sulphur or of a halogen which give them their nature of sulphonated or halogenated derivatives (or
compound derivatives).
7.- Headings 29.32, 29.33 and 29.34 do not include epoxides with a three-membered ring, ketone
peroxides, cyclic polymers of aldehydes or of thioaldehydes, anhydrides of polybasic carboxylic acids,
cyclic esters of polyhydric alcohols or phenols with polybasic acids, or imides of polybasic acids.
These provisions apply only when the ring-position hetero-atoms are those resulting solely from the
cyclising function or functions here listed.
8.- For the purposes of heading 29.37 :
(a) the term “hormones” includes hormone-releasing or hormone-stimulating factors, hormone
inhibitors and hormone antagonists (anti-hormones);
(b) the expression “used primarily as hormones” applies not only to hormone derivatives and
structural analogues used primarily for their hormonal effect, but also to those derivatives and
structural analogues used primarily as intermediates in the synthesis of products of this heading.
Subheading Notes.
1.- Within any one heading of this Chapter, derivatives of a chemical compound (or group of chemical
compounds) are to be classified in the same subheading as that compound (or group of compounds)
provided that they are not more specifically covered by any other subheading and that there is no
residual subheading named “Other” in the series of subheadings concerned.
2.- Note 3 to Chapter 29 does not apply to the subheadings of this Chapter.
_________________
Section VI
Chapter 29
86
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
I.- HYDROCARBONS AND THEIR
HALOGENATED, SULPHONATED, NITRATED
OR NITROSATED DERIVATIVES
29.01 Acyclic hydrocarbons.
2901.100 - Saturated value 1. kg 22.25%
- Unsaturated :
2901.210 -- Ethylene value 1. kg 22.25%
2901.220 -- Propene (propylene) value 1. kg 22.25%
2901.230 -- Butene (butylene) and isomers thereof value 1. kg 22.25%
2901.240 -- Buta-1,3-diene and isoprene value 1. kg 22.25%
2901.290 -- Other value 1. kg 22.25%
29.02 Cyclic hydrocarbons.
- Cyclanes, cyclenes and cycloterpenes :
2902.110 -- Cyclohexane value 1. kg 22.25%
2902.190 -- Other value 1. kg 22.25%
2902.200 - Benzene value 1. kg 22.25%
2902.300 - Toluene value 1. kg 22.25%
- Xylenes :
2902.410 -- o-Xylene value 1. kg 22.25%
2902.420 -- m-Xylene value 1. kg 22.25%
2902.430 -- p-Xylene value 1. kg 22.25%
2902.440 -- Mixed xylene isomers value 1. kg 22.25%
2902.500 - Styrene value 1. kg 22.25%
2902.600 - Ethylbenzene value 1. kg 22.25%
2902.700 - Cumene value 1. kg 22.25%
2902.900 - Other value 1. kg 22.25%
29.03 Halogenated derivatives of hydrocarbons.
- Saturated chlorinated derivatives of acyclic
hydrocarbons :
2903.110 -- Chloromethane (methyl chloride) and chloroethane
(ethyl chloride)
value 1. kg 22.25%
2903.120 -- Dichloromethane (methylene chloride) value 1. kg 22.25%
2903.130 -- Chloroform (trichloromethane) value 1. kg 22.25%
2903.140 -- Carbon tetrachloride value 1. kg 22.25%
2903.150 -- Ethylene dichloride (ISO) (1,2-dichloroethane) value 1. kg 22.25%
2903.190 -- Other value 1. kg 22.25%
- Unsaturated chlorinated derivatives of acyclic
hydrocarbons :
2903.210 -- Vinyl chloride (chloroethylene) value 1. kg 22.25%
2903.220 -- Trichloroethylene value 1. kg 22.25%
2903.230 -- Tetrachloroethylene (perchloroethylene) value 1. kg 22.25%
2903.290 -- Other value 1. kg 22.25%
- Fluorinated, brominated or iodinated derivatives of
acyclic hydrocarbons :
2903.310 -- Ethylene dibromide (ISO) (1,2-dibromoethane) value 1. kg 22.25%
2903.390 -- Other value 1. kg 22.25%
Section VI
Chapter 29
87
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
- Halogenated derivatives of acyclic hydrocarbons
containing two or more different halogens :
2903.410 -- Trichlorofluoromethane value 1. kg 22.25%
2903.420 -- Dichlorodifluoromethane value 1. kg 22.25%
2903.430 -- Trichlorotrifluoroethanes value 1. kg 22.25%
2903.440 -- Dichlorotetrafluoroethanes and
chloropentafluoroethane
value 1. kg 22.25%
2903.450 -- Other derivatives perhalogenated only with
fluorine and chlorine
value 1. kg 22.25%
2903.460 -- Bromochlorodifluoromethane,
bromotrifluoromethane and
dibromotetrafluoroethanes
value 1. kg 22.25%
2903.470 -- Other perhalogenated derivatives value 1. kg 22.25%
2903.490 -- Other value 1. kg 22.25%
- Halogenated derivatives of cyclanic, cyclenic or
cycloterpenic hydrocarbons :
2903.510 -- 1,2,3,4,5,6-Hexachlorocyclohexane (HCH (ISO)),
including lindane (ISO, INN)
value 1. kg 22.25%
2903.520 -- Aldrin (ISO), chlordane (ISO) and heptachlor (ISO) value 1. kg 22.25%
2903.590 -- Other value 1. kg 22.25%
- Halogenated derivatives of aromatic hydrocarbons:
2903.610 -- Chlorobenzene, o-dichlorobenzene and p-
dichlorobenzene
value 1. kg 22.25%
2903.620 -- Hexachlorobenzene (ISO) and DDT (ISO)
(clofenotane (INN), 1,1,1-trichloro-2,2-bis(p-
chlorophenyl)ethane)
value 1. kg 22.25%
2903.690 -- Other value 1. kg 22.25%
29.04 Sulphonated, nitrated or nitrosated derivatives of
hydrocarbons, whether or not halogenated.
2904.100 - Derivatives containing only sulpho groups, their
salts and ethyl esters
value 1. kg 22.25%
2904.200 - Derivatives containing only nitro or only nitroso
groups
value 1. kg 22.25%
2904.900 - Other value 1. kg 22.25%
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 :
2905.110 -- Methanol (methyl alcohol) value 1. kg 22.25%
2905.120 -- Propan-1-ol (propyl alcohol) and propan-2-ol
(isopropyl alcohol)
value 1. kg 22.25%
2905.130 -- Butan-1-ol (n-butyl alcohol) value 1. kg 22.25%
2905.140 -- Other butanols value 1. kg 22.25%
2905.160 -- Octanol (octyl alcohol) and isomers thereof value 1. kg 22.25%
2905.170 -- Dodecan-1-ol (lauryl alcohol), hexadecan-1-ol
(cetyl alcohol) and octadecan-1-ol (stearyl alcohol)
value 1. kg 22.25%
2905.190 -- Other value 1. kg 22.25%
- Unsaturated monohydric alcohols :
2905.220 -- Acyclic terpene alcohols value 1. kg 22.25%
2905.290 -- Other value 1. kg 22.25%
Section VI
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88
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- Diols :
2905.310 -- Ethylene glycol (ethanediol) value 1. kg 22.25%
2905.320 -- Propylene glycol (propane-1,2-diol) value 1. kg 22.25%
2905.390 -- Other value 1. kg 22.25%
- Other polyhydric alcohols :
2905.410 -- 2-Ethyl-2-(hydroxymethyl)propane-1,3-diol
(trimethylolpropane)
value 1. kg 22.25%
2905.420 -- Pentaerythritol value 1. kg 22.25%
2905.430 -- Mannitol value 1. kg 22.25%
2905.440 -- D-glucitol (sorbitol) value 1. kg 22.25%
2905.450 -- Glycerol value 1. kg 22.25%
2905.490 -- Other value 1. kg 22.25%
- Halogenated, sulphonated, nitrated or nitrosated
derivatives of acyclic alcohols :
2905.510 -- Ethchlorvynol (INN) value 1. kg 22.25%
2905.590 -- Other value 1. kg 22.25%
29.06 Cyclic alcohols and their halogenated,
sulphonated, nitrated or nitrosated derivatives.
- Cyclanic, cyclenic or cycloterpenic :
2906.110 -- Menthol value 1. kg 22.25%
2906.120 -- Cyclohexanol, methylcyclohexanols and
dimethylcyclo-hexanols
value 1. kg 22.25%
2906.130 -- Sterols and inositols value 1. kg 22.25%
2906.190 -- Other value 1. kg 22.25%
- Aromatic :
2906.210 -- Benzyl alcohol value 1. kg 22.25%
2906.290 -- Other value 1. kg 22.25%
III.- PHENOLS, PHENOL-ALCOHOLS, AND
THEIR HALOGENATED, SULPHONATED,
NITRATED OR NITROSATED DERIVATIVES
29.07 Phenols; phenol-alcohols.
- Monophenols :
2907.110 -- Phenol (hydroxybenzene) and its salts value 1. kg 22.25%
2907.120 -- Cresols and their salts value 1. kg 22.25%
2907.130 -- Octylphenol, nonylphenol and their isomers; salts
thereof
value 1. kg 22.25%
2907.150 -- Naphthols and their salts value 1. kg 22.25%
2907.190 -- Other value 1. kg 22.25%
- Polyphenols; phenol-alcohols :
2907.210 -- Resorcinol and its salts value 1. kg 22.25%
2907.220 -- Hydroquinone (quinol) and its salts value 1. kg 22.25%
2907.230 -- 4,4'-Isopropylidenediphenol (bisphenol A,
diphenylolpropane) and its salts
value 1. kg 22.25%
2907.290 -- Other value 1. kg 22.25%
29.08 Halogenated, sulphonated, nitrated or nitrosated
derivatives of phenols or phenol-alcohols.
Section VI
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89
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- Derivatives containing only halogen substituents
and their salts :
2908.110 -- Pentachlorophenol (ISO) value 1. kg 22.25%
2908.190 -- Other value 1. kg 22.25%
- Other :
2908.910 -- Dinoseb (ISO) and its salts value 1. kg 22.25%
2908.990 -- Other value 1. kg 22.25%
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 :
2909.110 -- Diethyl ether value 1. kg 22.25%
2909.190 -- Other value 1. kg 22.25%
2909.200 - Cyclanic, cyclenic or cycloterpenic ethers and their
halogenated, sulphonated, nitrated or nitrosated
derivatives
value 1. kg 22.25%
2909.300 - Aromatic ethers and their halogenated, sulphonated,
nitrated or nitrosated derivatives
value 1. kg 22.25%
- Ether-alcohols and their halogenated, sulphonated,
nitrated or nitrosated derivatives :
2909.410 -- 2,2'-Oxydiethanol (diethylene glycol, digol) value 1. kg 22.25%
2909.430 -- Monobutyl ethers of ethylene glycol or of
diethylene glycol
value 1. kg 22.25%
2909.440 -- Other monoalkylethers of ethylene glycol or of
diethylene glycol
value 1. kg 22.25%
2909.490 -- Other value 1. kg 22.25%
2909.500 - Ether-phenols, ether-alcohol-phenols and their
halogenated, sulphonated, nitrated or nitrosated
derivatives
value 1. kg 22.25%
2909.600 - Alcohol peroxides, ether peroxides, ketone peroxides
and their halogenated, sulphonated, nitrated or
nitrosated derivatives
value 1. kg 22.25%
29.10 Epoxides, epoxyalcohols, epoxyphenols and
epoxyethers, with a three-membered ring, and
their halogenated, sulphonated, nitrated or
nitrosated derivatives.
2910.100 - Oxirane (ethylene oxide) value 1. kg 22.25%
2910.200 - Methyloxirane (propylene oxide) value 1. kg 22.25%
2910.300 - 1-Chloro-2,3-epoxypropane (epichlorohydrin) value 1. kg 22.25%
2910.400 - Dieldrin (ISO, INN) value 1. kg 22.25%
2910.900 - Other value 1. kg 22.25%
29.11 2911.000 Acetals and hemiacetals, whether or not with other
oxygen function, and their halogenated,
sulphonated, nitrated or nitrosated derivatives.
value 1. kg 22.25%
V.- ALDEHYDE-FUNCTION COMPOUNDS
Section VI
Chapter 29
90
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29.12 Aldehydes, whether or not with other oxygen
function; cyclic polymers of aldehydes;
paraformaldehyde.
- Acyclic aldehydes without other oxygen function:
2912.110 -- Methanal (formaldehyde) value 1. kg 22.25%
2912.120 -- Ethanal (acetaldehyde) value 1. kg 22.25%
2912.190 -- Other value 1. kg 22.25%
- Cyclic aldehydes without other oxygen function:
2912.210 -- Benzaldehyde value 1. kg 22.25%
2912.290 -- Other value 1. kg 22.25%
2912.300 - Aldehyde-alcohols value 1. kg 22.25%
- Aldehyde-ethers, aldehyde-phenols and aldehydes
with other oxygen function :
2912.410 -- Vanillin (4-hydroxy-3-methoxybenzaldehyde) value 1. kg 22.25%
2912.420 -- Ethylvanillin (3-ethoxy-4-hydroxybenzaldehyde) value 1. kg 22.25%
2912.490 -- Other value 1. kg 22.25%
2912.500 - Cyclic polymers of aldehydes value 1. kg 22.25%
2912.600 - Paraformaldehyde value 1. kg 22.25%
29.13 2913.000 Halogenated, sulphonated, nitrated or nitrosated
derivatives of products of heading 29.12.
value 1. kg 22.25%
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 :
2914.110 -- Acetone value 1. kg 22.25%
2914.120 -- Butanone (methyl ethyl ketone) value 1. kg 22.25%
2914.130 -- 4-Methylpentan-2-one (methyl isobutyl ketone) value 1. kg 22.25%
2914.190 -- Other value 1. kg 22.25%
- Cyclanic, cyclenic or cycloterpenic ketones without
other oxygen function :
2914.210 -- Camphor value 1. kg 22.25%
2914.220 -- Cyclohexanone and methylcyclohexanones value 1. kg 22.25%
2914.230 -- Ionones and methylionones value 1. kg 22.25%
2914.290 -- Other value 1. kg 22.25%
- Aromatic ketones without other oxygen function:
2914.310 -- Phenylacetone (phenylpropan-2-one) value 1. kg 22.25%
2914.390 -- Other value 1. kg 22.25%
2914.400 - Ketone-alcohols and ketone-aldehydes value 1. kg 22.25%
2914.500 - Ketone-phenols and ketones with other oxygen
function
value 1. kg 22.25%
- Quinones :
2914.610 -- Anthraquinone value 1. kg 22.25%
2914.690 -- Other value 1. kg 22.25%
2914.700 - Halogenated, sulphonated, nitrated or nitrosated
derivatives
value 1. kg 22.25%
Section VI
Chapter 29
91
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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 :
2915.110 -- Formic acid value 1. kg 22.25%
2915.120 -- Salts of formic acid value 1. kg 22.25%
2915.130 -- Esters of formic acid value 1. kg 22.25%
- Acetic acid and its salts; acetic anhydride :
2915.210 -- Acetic acid value 1. kg 22.25%
2915.240 -- Acetic anhydride value 1. kg 22.25%
2915.290 -- Other value 1. kg 22.25%
- Esters of acetic acid :
2915.310 -- Ethyl acetate value 1. kg 22.25%
2915.320 -- Vinyl acetate value 1. kg 22.25%
2915.330 -- n-Butyl acetate value 1. kg 22.25%
2915.360 -- Dinoseb (ISO) acetate value 1. kg 22.25%
2915.390 -- Other value 1. kg 22.25%
2915.400 - Mono-, di- or trichloroacetic acids, their salts and
esters
value 1. kg 22.25%
2915.500 - Propionic acid, its salts and esters value 1. kg 22.25%
2915.600 - Butanoic acids, pentanoic acids, their salts and
esters
value 1. kg 22.25%
2915.700 - Palmitic acid, stearic acid, their salts and esters value 1. kg 22.25%
2915.900 - Other value 1. kg 22.25%
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 :
2916.110 -- Acrylic acid and its salts value 1. kg 22.25%
2916.120 -- Esters of acrylic acid value 1. kg 22.25%
2916.130 -- Methacrylic acid and its salts value 1. kg 22.25%
2916.140 -- Esters of methacrylic acid value 1. kg 22.25%
2916.150 -- Oleic, linoleic or linolenic acids, their salts and
esters
value 1. kg 22.25%
2916.190 -- Other value 1. kg 22.25%
2916.200 - Cyclanic, cyclenic or cycloterpenic monocarboxylic
acids, their anhydrides, halides, peroxides,
peroxyacids and their derivatives
value 1. kg 22.25%
- Aromatic monocarboxylic acids, their anhydrides,
halides, peroxides, peroxyacids and their derivatives:
2916.310 -- Benzoic acid, its salts and esters value 1. kg 22.25%
2916.320 -- Benzoyl peroxide and benzoyl chloride value 1. kg 22.25%
Section VI
Chapter 29
92
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Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
2916.340 -- Phenylacetic acid and its salts value 1. kg 22.25%
2916.350 -- Esters of phenylacetic acid value 1. kg 22.25%
2916.360 -- Binapacryl (ISO) value 1. kg 22.25%
2916.390 -- Other value 1. kg 22.25%
29.17 Polycarboxylic acids, their anhydrides, halides,
peroxides and peroxyacids; their halogenated,
sulphonated, nitrated or nitrosated derivatives.
- Acyclic polycarboxylic acids, their anhydrides,
halides, peroxides, peroxyacids and their derivatives
:
2917.110 -- Oxalic acid, its salts and esters value 1. kg 22.25%
2917.120 -- Adipic acid, its salts and esters value 1. kg 22.25%
2917.130 -- Azelaic acid, sebacic acid, their salts and esters value 1. kg 22.25%
2917.140 -- Maleic anhydride value 1. kg 22.25%
2917.190 -- Other value 1. kg 22.25%
2917.200 - Cyclanic, cyclenic or cycloterpenic polycarboxylic
acids, their anhydrides, halides, peroxides,
peroxyacids and their derivatives
value 1. kg 22.25%
- Aromatic polycarboxylic acids, their anhydrides,
halides, peroxides, peroxyacids and their derivatives:
2917.320 -- Dioctyl orthophthalates value 1. kg 22.25%
2917.330 -- Dinonyl or didecyl orthophthalates value 1. kg 22.25%
2917.340 -- Other esters of orthophthalic acid value 1. kg 22.25%
2917.350 -- Phthalic anhydride value 1. kg 22.25%
2917.360 -- Terephthalic acid and its salts value 1. kg 22.25%
2917.370 -- Dimethyl terephthalate value 1. kg 22.25%
2917.390 -- Other value 1. kg 22.25%
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 :
2918.110 -- Lactic acid, its salts and esters value 1. kg 22.25%
2918.120 -- Tartaric acid value 1. kg 22.25%
2918.130 -- Salts and esters of tartaric acid value 1. kg 22.25%
2918.140 -- Citric acid value 1. kg 22.25%
2918.150 -- Salts and esters of citric acid value 1. kg 22.25%
2918.160 -- Gluconic acid, its salts and esters value 1. kg 22.25%
2918.180 -- Chlorobenzilate (ISO) value 1. kg 22.25%
2918.190 -- Other value 1. kg 22.25%
- Carboxylic acids with phenol function but without
other oxygen function, their anhydrides, halides,
peroxides, peroxyacids and their derivatives :
2918.210 -- Salicylic acid and its salts value 1. kg 22.25%
2918.220 -- O-Acetylsalicylic acid, its salts and esters value 1. kg 22.25%
2918.230 -- Other esters of salicylic acid and their salts value 1. kg 22.25%
2918.290 -- Other value 1. kg 22.25%
Section VI
Chapter 29
93
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Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
2918.300 - Carboxylic acids with aldehyde or ketone function
but without other oxygen function, their anhydrides,
halides, peroxides, peroxyacids and their derivatives
value 1. kg 22.25%
- Other :
2918.910 -- 2,4,5-T (ISO) (2,4,5-trichlorophenoxyacetic acid),
its salts and esters
value 1. kg 22.25%
2918.990 -- Other value 1. kg 22.25%
VIII.- ESTERS OF INORGANIC ACIDS OF
NON-METALS AND THEIR SALTS, AND
THEIR HALOGENATED, SULPHONATED,
NITRATED OR NITROSATED DERIVATIVES
29.19 Phosphoric esters and their salts, including
lactophosphates; their halogenated, sulphonated,
nitrated or nitrosated derivatives.
2919.100 - Tris(2,3-dibromopropyl) phosphate value 1. kg 22.25%
2919.900 - Other value 1. kg 22.25%
29.20 Esters of other inorganic acids of non-metals
(excluding esters of hydrogen halides) and their
salts; their halogenated, sulphonated, nitrated or
nitrosated derivatives.
- Thiophosphoric esters (phosphorothioates) and
their salts; their halogenated, sulphonated,
nitrated or nitrosated derivatives :
2920.110 -- Parathion (ISO) and parathion-methyl (ISO)
methyl-parathion)
value 1. kg 22.25%
2920.190 -- Other value 1. kg 22.25%
2920.900 - Other value 1. kg 22.25%
IX.- NITROGEN-FUNCTION COMPOUNDS
29.21 Amine-function compounds.
- Acyclic monoamines and their derivatives; salts
thereof :
2921.110 -- Methylamine, di- or trimethylamine and their salts value 1. kg 22.25%
2921.190 -- Other value 1. kg 22.25%
- Acyclic polyamines and their derivatives; salts
thereof :
2921.210 -- Ethylenediamine and its salts value 1. kg 22.25%
2921.220 -- Hexamethylenediamine and its salts value 1. kg 22.25%
2921.290 -- Other value 1. kg 22.25%
2921.300 - Cyclanic, cyclenic or cycloterpenic mono- or
polyamines, and their derivatives; salts thereof
value 1. kg 22.25%
- Aromatic monoamines and their derivatives; salts
thereof :
2921.410 -- Aniline and its salts value 1. kg 22.25%
2921.420 -- Aniline derivatives and their salts value 1. kg 22.25%
2921.430 -- Toluidines and their derivatives; salts thereof value 1. kg 22.25%
2921.440 -- Diphenylamine and its derivatives; salts thereof value 1. kg 22.25%
2921.450 -- 1-Naphthylamine (alpha-naphthylamine),
2-naphthylamine (beta-naphthylamine) and their
derivatives; salts thereof
value 1. kg 22.25%
2921.460 -- Amfetamine (INN), benzfetamine (INN),
dexamfetamine (INN), etilamfetamine (INN),
fencamfamin (INN), lefetamine (INN),
levamfetamine (INN), mefenorex (INN) and
phentermine (INN); salts thereof
value 1. kg 22.25%
Section VI
Chapter 29
94
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Unit
of
Classification
Rate
of
Duty
2921.490 -- Other value 1. kg 22.25%
- Aromatic polyamines and their derivatives; salts
thereof :
2921.510 -- o-, m-, p-Phenylenediamine, diaminotoluenes, and
their derivatives; salts thereof
value 1. kg 22.25%
2921.590 -- Other value 1. kg 22.25%
29.22 Oxygen-function amino-compounds.
- Amino-alcohols, other than those containing more
than one kind of oxygen function, their ethers and
esters; salts thereof :
2922.110 -- Monoethanolamine and its salts value 1. kg 22.25%
2922.120 -- Diethanolamine and its salts value 1. kg 22.25%
2922.130 -- Triethanolamine and its salts value 1. kg 22.25%
2922.140 -- Dextropropoxyphene (INN) and its salts value 1. kg 22.25%
2922.190 -- Other value 1. kg 22.25%
- Amino-naphthols and other amino-phenols, other
than those containing more than one kind of oxygen
function, their ethers and esters; salts thereof :
2922.210 -- Aminohydroxynaphthalenesulphonic acids and
their salts
value 1. kg 22.25%
2922.290 -- Other value 1. kg 22.25%
- Amino-aldehydes, amino-ketones and amino-
quinones, other than those containing more than
one kind of oxygen function; salts thereof :
2922.310 -- Amfepramone (INN), methadone (INN) and
normethadone (INN); salts thereof
value 1. kg 22.25%
2922.390 -- Other value 1. kg 22.25%
- Amino-acids, other than those containing more than
one kind of oxygen function, and their esters; salts
thereof :
2922.410 -- Lysine and its esters; salts thereof value 1. kg 22.25%
2922.420 -- Glutamic acid and its salts value 1. kg 22.25%
2922.430 -- Anthranilic acid and its salts value 1. kg 22.25%
2922.440 -- Tilidine (INN) and its salts value 1. kg 22.25%
2922.490 -- Other value 1. kg 22.25%
2922.500 - Amino-alcohol-phenols, amino-acid-phenols and
other amino-compounds with oxygen function
value 1. kg 22.25%
29.23 Quaternary ammonium salts and hydroxides;
lecithins and other phosphoaminolipids, whether
or not chemically defined.
2923.100 - Choline and its salts value 1. kg 22.25%
2923.200 - Lecithins and other phosphoaminolipids value 1. kg 22.25%
2923.900 - Other value 1. kg 22.25%
29.24 Carboxyamide-function compounds; amide-
function compounds of carbonic acid.
- Acyclic amides (including acyclic carbamates) and
their derivatives; salts thereof :
2924.110 -- Meprobamate (INN) value 1. kg 22.25%
2924.120 -- Fluoroacetamide (ISO), monocrotophos (ISO) and
phosphamidon (ISO)
value 1. kg 22.25%
2924.190 -- Other value 1. kg 22.25%
- Cyclic amides (including cyclic carbamates) and
their derivatives; salts thereof :
Section VI
Chapter 29
95
Heading Tariff
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Unit
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Duty
Unit
of
Classification
Rate
of
Duty
2924.210 -- Ureines and their derivatives; salts thereof value 1. kg 22.25%
2924.230 -- 2-Acetamidobenzoic acid (N-acetylanthranilic acid)
and its salts
value 1. kg 22.25%
2924.240 -- Ethinamate (INN) value 1. kg 22.25%
2924.290 -- Other value 1. kg 22.25%
29.25 Carboxyimide-function compounds (including
saccharin and its salts) and imine-function
compounds.
- Imides and their derivatives; salts thereof :
2925.110 -- Saccharin and its salts value 1. kg 22.25%
2925.120 -- Glutethimide (INN) value 1. kg 22.25%
2925.190 -- Other value 1. kg 22.25%
- Imines and their derivatives; salts thereof :
2925.210 -- Chlordimeform (ISO) value 1. kg 22.25%
2925.290 -- Other value 1. kg 22.25%
29.26 Nitrile-function compounds.
2926.100 - Acrylonitrile value 1. kg 22.25%
2926.200 - 1-Cyanoguanidine (dicyandiamide) value 1. kg 22.25%
2926.300 - Fenproporex (INN) and its salts; methadone (INN)
intermediate (4-cyano-2-dimethylamino-4,4-
diphenylbutane)
value 1. kg 22.25%
2926.900 - Other value 1. kg 22.25%
29.27 2927.000 Diazo-, azo- or azoxy-compounds. value 1. kg 22.25%
29.28 2928.000 Organic derivatives of hydrazine or of
hydroxylamine.
value 1. kg 22.25%
29.29 Compounds with other nitrogen function.
2929.100 - Isocyanates value 1. kg 22.25%
2929.900 - Other value 1. kg 22.25%
X.- ORGANO-INORGANIC COMPOUNDS,
HETEROCYCLIC COMPOUNDS, NUCLEIC
ACIDS AND THEIR SALTS, AND
SULPHONAMIDES
29.30 Organo-sulphur compounds.
2930.200 - Thiocarbamates and dithiocarbamates value 1. kg 22.25%
2930.300 - Thiuram mono-, di- or tetrasulphides value 1. kg 22.25%
2930.400 - Methionine value 1. kg 22.25%
2930.500 - Captafol (ISO) and methamidophos (ISO) value 1. kg 22.25%
2930.900 - Other value 1. kg 22.25%
29.31 2931.000 Other organo-inorganic compounds. value 1. kg 22.25%
29.32 Heterocyclic compounds with oxygen hetero-
atom(s) only.
- Compounds containing an unfused furan ring
(whether or not hydrogenated) in the structure :
2932.110 -- Tetrahydrofuran value 1. kg 22.25%
2932.120 -- 2-Furaldehyde (furfuraldehyde) value 1. kg 22.25%
2932.130 -- Furfuryl alcohol and tetrahydrofurfuryl alcohol value 1. kg 22.25%
2932.190 -- Other value 1. kg 22.25%
Section VI
Chapter 29
96
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Unit
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Classification
Rate
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Duty
- Lactones :
2932.210 -- Coumarin, methylcoumarins and ethylcoumarins value 1. kg 22.25%
2932.290 -- Other lactones value 1. kg 22.25%
- Other :
2932.910 -- Isosafrole value 1. kg 22.25%
2932.920 -- 1-(1,3-Benzodioxol-5-yl)propan-2-one value 1. kg 22.25%
2932.930 -- Piperonal value 1. kg 22.25%
2932.940 -- Safrole value 1. kg 22.25%
2932.950 -- Tetrahydrocannabinols (all isomers) value 1. kg 22.25%
2932.990 -- Other value 1. kg 22.25%
29.33 Heterocyclic compounds with nitrogen hetero-
atom(s) only.
- Compounds containing an unfused pyrazole ring
(whether or not hydrogenated) in the structure :
2933.110 -- Phenazone (antipyrin) and its derivatives value 1. kg 22.25%
2933.190 -- Other value 1. kg 22.25%
- Compounds containing an unfused imidazole ring
(whether or not hydrogenated) in the structure :
2933.210 -- Hydantoin and its derivatives value 1. kg 22.25%
2933.290 -- Other value 1. kg 22.25%
- Compounds containing an unfused pyridine ring
(whether or not hydrogenated) in the structure :
2933.310 -- Pyridine and its salts value 1. kg 22.25%
2933.320 -- Piperidine and its salts value 1. kg 22.25%
2933.330 -- Alfentanil (INN), anileridine (INN), bezitramide
(INN), bromazepam (INN), difenoxin (INN),
diphenoxylate (INN), dipipanone (INN), fentanyl
(INN), ketobemidone (INN), methylphenidate
(INN), pentazocine (INN), pethidine (INN),
pethidine (INN) intermediate A, phencyclidine
(INN) (PCP), phenoperidine (INN), pipradrol (INN),
piritramide (INN), propiram (INN) and
trimeperidine (INN); salts thereof
value 1. kg 22.25%
2933.390 -- Other value 1. kg 22.25%
- Compounds containing in the structure a quinoline
or isoquinoline ring-system (whether or not
hydrogenated), not further fused :
2933.410 -- Levorphanol (INN) and its salts value 1. kg 22.25%
2933.490 -- Other value 1. kg 22.25%
- Compounds containing a pyrimidine ring (whether or
not hydrogenated) or piperazine ring in the structure:
2933.520 -- Malonylurea (barbituric acid) and its salts value 1. kg 22.25%
2933.530 -- Allobarbital (INN), amobarbital (INN), barbital
(INN), butalbital (INN), butobarbital, cyclobarbital
(INN), methylphenobarbital (INN), pentobarbital
(INN), phenobarbital (INN), secbutabarbital (INN),
secobarbital (INN) and vinylbital (INN); salts
thereof
value 1. kg 22.25%
2933.540 -- Other derivatives of malonylurea (barbituric
acid); salts thereof
value 1. kg 22.25%
2933.550 -- Loprazolam (INN), mecloqualone (INN),
methaqualone (INN) and zipeprol (INN); salts
thereof
value 1. kg 22.25%
2933.590 -- Other value 1. kg 22.25%
Section VI
Chapter 29
97
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
- Compounds containing an unfused triazine ring
(whether or not hydrogenated) in the structure :
2933.610 -- Melamine value 1. kg 22.25%
2933.690 -- Other value 1. kg 22.25%
- Lactams :
2933.710 -- 6-Hexanelactam (epsilon-caprolactam) value 1. kg 22.25%
2933.720 -- Clobazam (INN) and methyprylon (INN) value 1. kg 22.25%
2933.790 -- Other lactams value 1. kg 22.25%
- Other :
2933.910 -- Alprazolam (INN), camazepam (INN),
chlordiazepoxide (INN), clonazepam (INN),
clorazepate, delorazepam (INN), diazepam (INN),
estazolam (INN), ethyl loflazepate (INN),
fludiazepam (INN), flunitrazepam (INN),
flurazepam (INN), halazepam (INN), lorazepam
(INN), lormetazepam (INN), mazindol (INN),
medazepam (INN), midazolam (INN), nimetazepam
(INN), nitrazepam (INN), nordazepam (INN),
oxazepam (INN), pinazepam (INN), prazepam
(INN), pyrovalerone (INN), temazepam (INN),
tetrazepam (INN) and triazolam (INN); salts
thereof
value 1. kg 22.25%
2933.990 -- Other value 1. kg 22.25%
29.34 Nucleic acids and their salts, whether or not
chemically defined; other heterocyclic compounds.
2934.100 - Compounds containing an unfused thiazole ring
(whether or not hydrogenated) in the structure
value 1. kg 22.25%
2934.200 - Compounds containing in the structure a
benzothiazole ring-system (whether or not
hydrogenated), not further fused
value 1. kg 22.25%
2934.300 - Compounds containing in the structure a
phenothiazine ring-system (whether or not
hydrogenated), not further fused
value 1. kg 22.25%
- Other :
2934.910 -- Aminorex (INN), brotizolam (INN), clotiazepam
(INN), cloxazolam (INN), dextromoramide (INN),
haloxazolam (INN), ketazolam (INN), mesocarb
(INN), oxazolam (INN), pemoline (INN),
phendimetrazine (INN), phenmetrazine (INN) and
sufentanil (INN); salts thereof
value 1. kg 22.25%
2934.990 -- Other value 1. kg 22.25%
29.35 2935.000 Sulphonamides. value 1. kg 22.25%
XI.- PROVITAMINS, VITAMINS AND
HORMONES
29.36 Provitamins and vitamins, natural or reproduced
by synthesis (including natural concentrates),
derivatives thereof used primarily as vitamins, and
intermixtures of the foregoing, whether or not in
any solvent.
- Vitamins and their derivatives, unmixed :
2936.210 -- Vitamins A and their derivatives value 1. kg 22.25%
2936.220 -- Vitamin B1 and its derivatives value 1. kg 22.25%
2936.230 -- Vitamin B2 and its derivatives value 1. kg 22.25%
2936.240 -- D- or DL-Pantothenic acid (Vitamin B3 or Vitamin
B5) and its derivatives
value 1. kg 22.25%
2936.250 -- Vitamin B6 and its derivatives value 1. kg 22.25%
2936.260 -- Vitamin B12 and its derivatives value 1. kg 22.25%
Section VI
Chapter 29
98
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
2936.270 -- Vitamin C and its derivatives value 1. kg 22.25%
2936.280 -- Vitamin E and its derivatives value 1. kg 22.25%
2936.290 -- Other vitamins and their derivatives value 1. kg 22.25%
2936.900 - Other, including natural concentrates value 1. kg 22.25%
29.37 Hormones, prostaglandins, thromboxanes and
leukotrienes, natural or reproduced by synthesis;
derivatives and structural analogues thereof,
including chain modified polypeptides, used
primarily as hormones.
- Polypeptide hormones, protein hormones and
glycoprotein hormones, their derivatives and
structural analogues :
2937.110 -- Somatotropin, its derivatives and structural
analogues
value 1. kg 22.25%
2937.120 -- Insulin and its salts value 1. kg 22.25%
2937.190 -- Other value 1. kg 22.25%
- Steroidal hormones, their derivatives and structural
analogues :
2937.210 -- Cortisone, hydrocortisone, prednisone
(dehydrocortisone) and prednisolone
(dehydrohydrocortisone)
value 1. kg 22.25%
2937.220 -- Halogenated derivatives of corticosteroidal
hormones
value 1. kg 22.25%
2937.230 -- Oestrogens and progestogens value 1. kg 22.25%
2937.290 -- Other value 1. kg 22.25%
- Catecholamine hormones, their derivatives and
structural analogues :
2937.310 -- Epinephrine value 1. kg 22.25%
2937.390 -- Other value 1. kg 22.25%
2937.400 - Amino-acid derivatives value 1. kg 22.25%
2937.500 - Prostaglandins, thromboxanes and leukotrienes,
their derivatives and structural analogues
value 1. kg 22.25%
2937.900 - Other value 1. kg 22.25%
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.
2938.100 - Rutoside (rutin) and its derivatives value 1. kg 22.25%
2938.900 - Other value 1. kg 22.25%
29.39 Vegetable alkaloids, natural or reproduced by
synthesis, and their salts, ethers, esters and other
derivatives.
- Alkaloids of opium and their derivatives; salts
thereof :
2939.110 -- Concentrates of poppy straw; buprenorphine
(INN), codeine, dihydrocodeine (INN),
ethylmorphine, etorphine (INN), heroin,
hydrocodone (INN), hydromorphone (INN),
morphine, nicomorphine (INN), oxycodone (INN),
oxymorphone (INN), pholcodine (INN), thebacon
(INN) and thebaine; salts thereof
value 1. kg 22.25%
2939.190 -- Other value 1. kg 22.25%
Section VI
Chapter 29
99
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
2939.200 - Alkaloids of cinchona and their derivatives; salts
thereof
value 1. kg 22.25%
2939.300 - Caffeine and its salts value 1. kg 22.25%
- Ephedrines and their salts :
2939.410 -- Ephedrine and its salts value 1. kg 22.25%
2939.420 -- Pseudoephedrine (INN) and its salts value 1. kg 22.25%
2939.430 -- Cathine (INN) and its salts value 1. kg 22.25%
2939.490 -- Other value 1. kg 22.25%
- Theophylline and aminophylline (theophylline-
ethylenediamine) and their derivatives; salts thereof:
2939.510 -- Fenetylline (INN) and its salts value 1. kg 22.25%
2939.590 -- Other value 1. kg 22.25%
- Alkaloids of rye ergot and their derivatives; salts
thereof :
2939.610 -- Ergometrine (INN) and its salts value 1. kg 22.25%
2939.620 -- Ergotamine (INN) and its salts value 1. kg 22.25%
2939.630 -- Lysergic acid and its salts value 1. kg 22.25%
2939.690 -- Other value 1. kg 22.25%
- Other :
2939.910 -- Cocaine, ecgonine, levometamfetamine,
metamfetamine (INN), metamfetamine racemate;
salts, esters and other derivatives thereof
value 1. kg 22.25%
2939.990 -- Other value 1. kg 22.25%
XIII.- OTHER ORGANIC COMPOUNDS
29.40 2940.000 Sugars, chemically pure, other than sucrose,
lactose, maltose, glucose and fructose; sugar
ethers, sugar acetals and sugar esters, and their
salts, other than products of heading 29.37, 29.38
or 29.39.
value 1. kg 22.25%
29.41 Antibiotics.
2941.100 - Penicillins and their derivatives with a penicillanic
acid structure; salts thereof
value 1. kg 22.25%
2941.200 - Streptomycins and their derivatives; salts thereof value 1. kg 22.25%
2941.300 - Tetracyclines and their derivatives; salts thereof value 1. kg 22.25%
2941.400 - Chloramphenicol and its derivatives; salts thereof value 1. kg 22.25%
2941.500 - Erythromycin and its derivatives; salts thereof value 1. kg 22.25%
2941.900 - Other value 1. kg 22.25%
29.42 2942.000 Other organic compounds. value 1. kg 22.25%
__________________
Section VI
Chapter 30
100
Chapter 30
Pharmaceutical products
Notes.
1.- This Chapter does not cover :
(a) Foods or beverages (such as dietetic, diabetic or fortified foods, food supplements, tonic beverages
and mineral waters), other than nutritional preparations for intravenous administration (Section
IV);
(b) Plasters specially calcined or finely ground for use in dentistry (heading 25.20);
(c) Aqueous distillates or aqueous solutions of essential oils, suitable for medicinal uses
(heading 33.01);
(d) Preparations of headings 33.03 to 33.07, even if they have therapeutic or prophylactic properties;
(e) Soap or other products of heading 34.01 containing added medicaments;
(f) Preparations with a basis of plaster for use in dentistry (heading 34.07); or
(g) Blood albumin not prepared for therapeutic or prophylactic uses (heading 35.02).
2.- For the purposes of heading 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 30.03 and 30.04 and of Note 4 (d) to this Chapter, the following are to be
treated :
(a) As unmixed products :
(1) Unmixed products dissolved in water;
(2) All goods of Chapter 28 or 29; and
(3) Simple vegetable extracts of heading 13.02, merely standardised or dissolved in any solvent;
(b) As products which have been mixed :
(1) Colloidal solutions and suspensions (other than colloidal sulphur);
(2) Vegetable extracts obtained by the treatment of mixtures of vegetable materials; and
(3) Salts and concentrates obtained by evaporating natural mineral waters.
4.- Heading 30.06 applies only to the following, which are to be classified in that heading and in no other
heading of the Nomenclature :
(a) Sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or
dental yarns) and sterile tissue adhesives for surgical wound closure;
(b) Sterile laminaria and sterile laminaria tents;
(c) Sterile absorbable surgical or dental haemostatics; sterile surgical or dental adhesion barriers,
whether or not absorbable;
(d) Opacifying preparations for X-ray examinations and diagnostic reagents designed to be
administered to the patient, being unmixed products put up in measured doses or products
consisting of two or more ingredients which have been mixed together for such uses;
(e) Blood-grouping reagents;
(f) Dental cements and other dental fillings; bone reconstruction cements;
(g) First-aid boxes and kits;
(h) Chemical contraceptive preparations based on hormones, on other products of heading 29.37 or
on spermicides;
(ij) Gel preparations designed to be used in human or veterinary medicine as a lubricant for parts of
the body for surgical operations or physical examinations or as a coupling agent between the
body and medical instruments;
(k) Waste pharmaceuticals, that is, pharmaceutical products which are unfit for their original
intended purpose due to, for example, expiry of shelf life; and
(l) Appliances identifiable for ostomy use, that is, colostomy, ileostomy and urostomy pouches cut to
shape and their adhesive wafers or faceplates.
_________________
Section VI
Chapter 30
101
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
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.
3001.200 - Extracts of glands or other organs or of their
secretions
value 1. kg 0%
3001.900 - Other value 1. kg 0%
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.
3002.100 - Antisera and other blood fractions and modified
immunological products, whether or not obtained by
means of biotechnological processes
value 1. kg 0%
3002.200 - Vaccines for human medicine value 1. kg 0%
3002.300 - Vaccines for veterinary medicine value 1. kg 0%
3002.900 - Other value 1. kg 0%
30.03 Medicaments (excluding goods of heading 30.02,
30.05 or 30.06) consisting of two or more
constituents which have been mixed together for
therapeutic or prophylactic uses, not put up in
measured doses or in forms or packings for retail
sale.
3003.100 - Containing penicillins or derivatives thereof, with a
penicillanic acid structure, or streptomycins or their
derivatives
value 1. kg 0%
3003.200 - Containing other antibiotics value 1. kg 0%
- Containing hormones or other products of
heading 29.37 but not containing antibiotics :
3003.310 -- Containing insulin value 1. kg 0%
3003.390 -- Other value 1. kg 0%
3003.400 - Containing alkaloids or derivatives thereof but not
containing hormones or other products of
heading 29.37 or antibiotics
value 1. kg 0%
3003.900 - Other value 1. kg 0%
30.04 Medicaments (excluding goods of heading 30.02,
30.05 or 30.06) consisting of mixed or unmixed
products for therapeutic or prophylactic uses, put
up in measured doses (including those in the form
of transdermal administration systems) or in forms
or packings for retail sale.
3004.100 - Containing penicillins or derivatives thereof, with a
penicillanic acid structure, or streptomycins or their
derivatives
value 1. kg 0%
3004.200 - Containing other antibiotics value 1. kg 0%
- Containing hormones or other products of heading
29.37 but not containing antibiotics :
3004.310 -- Containing insulin value 1. kg 0%
3004.320 -- Containing corticosteroid hormones, their
derivatives or structural analogues
value 1. kg 0%
3004.390 -- Other value 1. kg 0%
3004.400 - Containing alkaloids or derivatives thereof but not
containing hormones, other products of
heading 29.37 or antibiotics
value 1. kg 0%
Section VI
Chapter 30
102
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
3004.500 - Other medicaments containing vitamins or other
products of heading 29.36
value 1. kg 0%
- Other :
3004.901 --- Other medicaments that are only available to
the public in Bermuda on prescription by a
physician
value 1. kg 0%
3004.909 --- Other value 1. kg 22.25%
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.
3005.100 - Adhesive dressings and other articles having an
adhesive layer
value 1. kg 22.25%
3005.900 - Other value 1. kg 22.25%
30.06 Pharmaceutical goods specified in Note 4 to this
Chapter.
3006.100 - Sterile surgical catgut, similar sterile suture
materials (including sterile absorbable surgical or
dental yarns) and sterile tissue adhesives for
surgical wound closure; sterile laminaria and
sterile laminaria tents; sterile absorbable surgical
or dental haemostatics; sterile surgical or dental
adhesion barriers, whether or not absorbable
value 1. kg 0%
3006.200 - Blood-grouping reagents value 1. kg 0%
3006.300 - Opacifying preparations for X-ray examinations;
diagnostic reagents designed to be administered to
the patient
value 1. kg 0%
3006.400 - Dental cements and other dental fillings; bone
reconstruction cements
value 1. kg 0%
3006.500 - First-aid boxes and kits value 1. kg 0%
3006.600 - Chemical contraceptive preparations based on
hormones, on other products of heading 29.37 or on
spermicides
value 1. kg 0%
3006.700 - Gel preparations designed to be used in human or
veterinary medicine as a lubricant for parts of the
body for surgical operations or physical
examinations or as a coupling agent between the
body and medical instruments
value 1. kg 0%
- Other :
3006.910 -- Appliances identifiable for ostomy use value 1. kg 0%
3006.920 -- Waste pharmaceuticals value 1. kg 0%
_________________
Section VI
Chapter 31
103
Chapter 31
Fertilisers
Notes.
1.- This Chapter does not cover:
(a) Animal blood of heading 05.11;
(b) Separate chemically defined compounds (other than those answering to the descriptions in
Note 2 (a), 3 (a), 4 (a) or 5 below); or
(c) Cultured potassium chloride crystals (other than optical elements) weighing not less than 2.5 g
each, of heading 38.24; optical elements of potassium chloride (heading 90.01).
2.- Heading 31.02 applies only to the following goods, provided that they are not put up in the forms or
packages described in heading 31.05 :
(a) Goods which answer to one or other of the descriptions given below :
(i) Sodium nitrate, whether or not pure;
(ii) Ammonium nitrate, whether or not pure;
(iii) Double salts, whether or not pure, of ammonium sulphate and ammonium nitrate;
(iv) Ammonium sulphate, whether or not pure;
(v) Double salts (whether or not pure) or mixtures of calcium nitrate and ammonium nitrate;
(vi) Double salts (whether or not pure) or mixtures of calcium nitrate and magnesium nitrate;
(vii) Calcium cyanamide, whether or not pure or treated with oil;
(viii) Urea, whether or not pure.
(b) Fertilisers consisting of any of the goods described in (a) above mixed together.
(c) Fertilisers consisting of ammonium chloride or of any of the goods described in (a) or (b) above
mixed with chalk, gypsum or other inorganic non-fertilising substances.
(d) Liquid fertilisers consisting of the goods of subparagraph (a) (ii) or (viii) above, or of mixtures of
those goods, in an aqueous or ammoniacal solution.
3.- Heading 31.03 applies only to the following goods, provided that they are not put up in the forms or
packages described in heading 31.05 :
(a) Goods which answer to one or other of the descriptions given below :
(i) Basic slag;
(ii) Natural phosphates of heading 25.10, calcined or further heat-treated than for the removal of
impurities;
(iii) Superphosphates (single, double or triple);
(iv) Calcium hydrogenorthophosphate containing not less than 0.2 % by weight of fluorine
calculated on the dry anhydrous product.
(b) Fertilisers consisting of any of the goods described in (a) above mixed together, but with no account
being taken of the fluorine content limit.
(c) Fertilisers consisting of any of the goods described in (a) or (b) above, but with no account being
taken of the fluorine content limit, mixed with chalk, gypsum or other inorganic non-fertilising
substances.
4.- Heading 31.04 applies only to the following goods, provided that they are not put up in the forms or
packages described in heading 31.05 :
(a) Goods which answer to one or other of the descriptions given below :
(i) Crude natural potassium salts (for example, carnallite, kainite and sylvite);
(ii) Potassium chloride, whether or not pure, except as provided in Note 1 (c) above;
(iii) Potassium sulphate, whether or not pure;
(iv) Magnesium potassium sulphate, whether or not pure.
(b) Fertilisers consisting of any of the goods described in (a) above mixed together.
Section VI
Chapter 31
104
5.- Ammonium dihydrogenorthophosphate (monoammonium phosphate) and diammonium
hydrogenorthophosphate (diammonium phosphate), whether or not pure, and intermixtures thereof,
are to be classified in heading 31.05.
6.- For the purposes of heading 31.05, the term “other fertilisers” applies only to products of a kind used
as fertilisers and containing, as an essential constituent, at least one of the fertilising elements
nitrogen, phosphorus or potassium.
_________________
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
31.01 3101.000 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.
value 1. kg 0%
31.02 Mineral or chemical fertilisers, nitrogenous.
3102.100 - Urea, whether or not in aqueous solution value 1. kg 0%
- Ammonium sulphate; double salts and mixtures of
ammonium sulphate and ammonium nitrate :
3102.210 -- Ammonium sulphate value 1. kg 0%
3102.290 -- Other value 1. kg 0%
3102.300 - Ammonium nitrate, whether or not in aqueous
solution
value 1. kg 0%
3102.400 - Mixtures of ammonium nitrate with calcium
carbonate or other inorganic non-fertilising
substances
value 1. kg 0%
3102.500 - Sodium nitrate value 1. kg 0%
3102.600 - Double salts and mixtures of calcium nitrate and
ammonium nitrate
value 1. kg 0%
3102.800 - Mixtures of urea and ammonium nitrate in aqueous
or ammoniacal solution
value 1. kg 0%
3102.900 - Other, including mixtures not specified in the
foregoing subheadings
value 1. kg 0%
31.03 Mineral or chemical fertilisers, phosphatic.
3103.100 - Superphosphates value 1. kg 0%
3103.900 - Other value 1. kg 0%
31.04 Mineral or chemical fertilisers, potassic.
3104.200 - Potassium chloride value 1. kg 0%
3104.300 - Potassium sulphate value 1. kg 0%
3104.900 - Other value 1. kg 0%
31.05 Mineral or chemical fertilisers containing two or
three of the fertilising elements nitrogen,
phosphorus and potassium; other fertilisers; goods
of this Chapter in tablets or similar forms or in
packages of a gross weight not exceeding 10 kg.
3105.100 - Goods of this Chapter in tablets or similar forms or
in packages of a gross weight not exceeding 10 kg
value 1. kg 0%
3105.200 - Mineral or chemical fertilisers containing the three
fertilising elements nitrogen, phosphorus and
potassium
value 1. kg 0%
3105.300 - Diammonium hydrogenorthophosphate
(diammonium phosphate)
value 1. kg 0%
3105.400 - Ammonium dihydrogenorthophosphate
(monoammonium phosphate) and mixtures thereof
with diammonium hydrogenorthophosphate
(diammonium phosphate)
value 1. kg 0%
- Other mineral or chemical fertilisers containing the
two fertilising elements nitrogen and phosphorus :
3105.510 -- Containing nitrates and phosphates value 1. kg 0%
3105.590 -- Other value 1. kg 0%
Section VI
Chapter 31
105
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
3105.600 - Mineral or chemical fertilisers containing the two
fertilising elements phosphorus and potassium
value 1. kg 0%
3105.900 - Other value 1. kg 0%
_________________
Section VI
Chapter 32
106
Chapter 32
Tanning or dyeing extracts; tannins and their derivatives; dyes,
pigments and other colouring matter;
paints and varnishes; putty and other mastics; inks
Notes.
1.- This Chapter does not cover:
(a) Separate chemically defined elements or compounds (except those of heading 32.03 or 32.04,
inorganic products of a kind used as luminophores (heading 32.06), glass obtained from fused
quartz or other fused silica in the forms provided for in heading 32.07, and also dyes and other
colouring matter put up in forms or packings for retail sale, of heading 32.12);
(b) Tannates or other tannin derivatives of products of headings 29.36 to 29.39, 29.41 or 35.01 to
35.04; or
(c) Mastics of asphalt or other bituminous mastics (heading 27.15).
2.- Heading 32.04 includes mixtures of stabilised diazonium salts and couplers for the production of azo
dyes.
3.- Headings 32.03, 32.04, 32.05 and 32.06 apply also to preparations based on colouring matter
(including, in the case of heading 32.06, colouring pigments of heading 25.30 or Chapter 28, metal
flakes and metal powders), of a kind used for colouring any material or used as ingredients in the
manufacture of colouring preparations. The headings do not apply, however, to pigments dispersed in
non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints, including
enamels (heading 32.12), or to other preparations of heading 32.07, 32.08, 32.09, 32.10, 32.12, 32.13
or 32.15.
4.- Heading 32.08 includes solutions (other than collodions) consisting of any of the products specified in
headings 39.01 to 39.13 in volatile organic solvents when the weight of the solvent exceeds 50 % of the
weight of the solution.
5.- The expression “colouring matter” in this Chapter does not include products of a kind used as extenders
in oil paints, whether or not they are also suitable for colouring distempers.
6.- The expression “stamping foils” in heading 32.12 applies only to thin sheets of a kind used for printing,
for example, book covers or hat bands, and consisting of :
(a) Metallic powder (including powder of precious metal) or pigment, agglomerated with glue, gelatin or
other binder; or
(b) Metal (including precious metal) or pigment, deposited on a supporting sheet of any material.
_________________
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
32.01 Tanning extracts of vegetable origin; tannins and
their salts, ethers, esters and other derivatives.
3201.100 - Quebracho extract value 1. kg 22.25%
3201.200 - Wattle extract value 1. kg 22.25%
3201.900 - Other value 1. kg 22.25%
32.02 Synthetic organic tanning substances; inorganic
tanning substances; tanning preparations, whether
or not containing natural tanning substances;
enzymatic preparations for pre-tanning.
3202.100 - Synthetic organic tanning substances value 1. kg 22.25%
3202.900 - Other value 1. kg 22.25%
32.03 3203.000 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.
value 1. kg 22.25%
Section VI
Chapter 32
107
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
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 :
3204.110 -- Disperse dyes and preparations based thereon value 1. kg 22.25%
3204.120 -- Acid dyes, whether or not premetallised, and
preparations based thereon; mordant dyes and
preparations based thereon
value 1. kg 22.25%
3204.130 -- Basic dyes and preparations based thereon value 1. kg 22.25%
3204.140 -- Direct dyes and preparations based thereon value 1. kg 22.25%
3204.150 -- Vat dyes (including those usable in that state as
pigments) and preparations based thereon
value 1. kg 22.25%
3204.160 -- Reactive dyes and preparations based thereon value 1. kg 22.25%
3204.170 -- Pigments and preparations based thereon value 1. kg 22.25%
3204.190 -- Other, including mixtures of colouring matter of
two or more of the subheadings 3204.110 to
3204.190
value 1. kg 22.25%
3204.200 - Synthetic organic products of a kind used as
fluorescent brightening agents
value 1. kg 22.25%
3204.900 - Other value 1. kg 22.25%
32.05 3205.000 Colour lakes; preparations as specified in Note 3 to
this Chapter based on colour lakes.
value 1. kg 22.25%
32.06 Other colouring matter; preparations as specified
in Note 3 to this Chapter, other than those of
heading 32.03, 32.04 or 32.05; inorganic products
of a kind used as luminophores, whether or not
chemically defined.
- Pigments and preparations based on titanium
dioxide :
3206.110 -- Containing 80 % or more by weight of titanium
dioxide calculated on the dry matter
value 1. kg 22.25%
3206.190 -- Other value 1. kg 22.25%
3206.200 - Pigments and preparations based on chromium
compounds
value 1. kg 22.25%
- Other colouring matter and other preparations:
3206.410 -- Ultramarine and preparations based thereon value 1. kg 22.25%
3206.420 -- Lithopone and other pigments and preparations
based on zinc sulphide
value 1. kg 22.25%
3206.490 -- Other value 1. kg 22.25%
3206.500 - Inorganic products of a kind used as luminophores value 1. kg 22.25%
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.
3207.100 - Prepared pigments, prepared opacifiers, prepared
colours and similar preparations
value 1. kg 5%
3207.200 - Vitrifiable enamels and glazes, engobes (slips) and
similar preparations
value 1. kg 5%
3207.300 - Liquid lustres and similar preparations value 1. kg 5%
Section VI
Chapter 32
108
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
3207.400 - Glass frit and other glass, in the form of powder,
granules or flakes
value 1. kg 5%
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.
3208.100 - Based on polyesters value 1. kg 15%
3208.200 - Based on acrylic or vinyl polymers value 1. kg 15%
3208.900 - Other value 1. kg 15%
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.
3209.100 - Based on acrylic or vinyl polymers value 1. kg 15%
3209.900 - Other value 1. kg 15%
32.10 3210.000 Other paints and varnishes (including enamels,
lacquers and distempers); prepared water pigments
of a kind used for finishing leather.
value 1. kg 15%
32.11 3211.000 Prepared driers. value 1. kg 5%
32.12 Pigments (including metallic powders and flakes)
dispersed in non-aqueous media, in liquid or paste
form, of a kind used in the manufacture of paints
(including enamels); stamping foils; dyes and other
colouring matter put up in forms or packings for
retail sale.
3212.100 - Stamping foils value 1. kg 5%
3212.900 - Other value 1. kg 5%
32.13 Artists', students' or signboard painters' colours,
modifying tints, amusement colours and the like,
in tablets, tubes, jars, bottles, pans or in similar
forms or packings.
3213.100 - Colours in sets value 1. kg 15%
3213.900 - Other value 1. kg 15%
32.14 Glaziers' putty, grafting putty, resin cements,
caulking compounds and other mastics; painters'
fillings; non-refractory surfacing preparations for
façades, indoor walls, floors, ceilings or the like.
3214.100 - Glaziers' putty, grafting putty, resin cements,
caulking compounds and other mastics; painters'
fillings
value 1. kg 22.25%
3214.900 - Other value 1. kg 22.25%
32.15 Printing ink, writing or drawing ink and other
inks, whether or not concentrated or solid.
- Printing ink :
3215.110 -- Black value 1. kg 0%
3215.190 -- Other value 1. kg 0%
3215.900 - Other value 1. kg 22.25%
Section VI
Chapter 33
109
Chapter 33
Essential oils and resinoids; perfumery,
cosmetic or toilet preparations
Notes.
1.- This Chapter does not cover:
(a) Natural oleoresins or vegetable extracts of heading 13.01 or 13.02;
(b) Soap or other products of heading 34.01; or
(c) Gum, wood or sulphate turpentine or other products of heading 38.05.
2.- The expression “odoriferous substances” in heading 33.02 refers only to the substances of
heading 33.01, to odoriferous constituents isolated from those substances or to synthetic aromatics.
3.- Headings 33.03 to 33.07 apply, inter alia, to products, whether or not mixed (other than aqueous
distillates and aqueous solutions of essential oils), suitable for use as goods of these headings and put
up in packings of a kind sold by retail for such use.
4.- The expression “perfumery, cosmetic or toilet preparations” in heading 33.07 applies, inter alia, to the
following products : scented sachets; odoriferous preparations which operate by burning; perfumed
papers and papers impregnated or coated with cosmetics; contact lens or artificial eye solutions;
wadding, felt and nonwovens, impregnated, coated or covered with perfume or cosmetics; animal toilet
preparations.
_________________
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
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 :
3301.120 -- Of orange value 1. kg 22.25%
3301.130 -- Of lemon value 1. kg 22.25%
3301.190 -- Other value 1. kg 22.25%
- Essential oils other than those of citrus fruit :
3301.240 -- Of peppermint (Mentha piperita) value 1. kg 22.25%
3301.250 -- Of other mints value 1. kg 22.25%
3301.290 -- Other value 1. kg 22.25%
3301.300 - Resinoids value 1. kg 22.25%
3301.900 - Other value 1. kg 22.25%
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.
3302.100 - Of a kind used in the food or drink industries value 1. kg 22.25%
3302.900 - Other value 1. kg 22.25%
33.03 3303.000 Perfumes and toilet waters. value 1. kg 10%
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.
3304.100 - Lip make-up preparations value 1. kg 22.25%
3304.200 - Eye make-up preparations value 1. kg 22.25%
Section VI
Chapter 33
110
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
3304.300 - Manicure or pedicure preparations value 1. kg 22.25%
- Other :
3304.910 -- Powders, whether or not compressed value 1. kg 22.25%
3304.990 -- Other value 1. kg 22.25%
33.05 Preparations for use on the hair.
3305.100 - Shampoos value 1. kg 22.25%
3305.200 - Preparations for permanent waving or straightening value 1. kg 22.25%
3305.300 - Hair lacquers value 1. kg 22.25%
3305.900 - Other value 1. kg 22.25%
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.
3306.100 - Dentifrices value 1. kg 22.25%
3306.200 - Yarn used to clean between the teeth (dental floss) value 1. kg 22.25%
3306.900 - Other value 1. kg 22.25%
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.
3307.100 - Pre-shave, shaving or after-shave preparations value 1. kg 10%
3307.200 - Personal deodorants and antiperspirants value 1. kg 22.25%
3307.300 - Perfumed bath salts and other bath preparations value 1. kg 22.25%
- Preparations for perfuming or deodorizing rooms,
including odoriferous preparations used during
religious rites :
3307.410 -- “Agarbatti” and other odoriferous preparations
which operate by burning
value 1. kg 22.25%
3307.490 -- Other value 1. kg 22.25%
3307.900 - Other value 1. kg 22.25%
_________________
Section VI
Chapter 34
111
Chapter 34
Soap, organic surface-active agents, washing preparations,
lubricating preparations, artificial waxes, prepared waxes,
polishing or scouring preparations, candles and similar articles,
modelling pastes, “dental waxes” and dental preparations
with a basis of plaster
Notes.
1.- This Chapter does not cover:
(a) Edible mixtures or preparations of animal or vegetable fats or oils of a kind used as mould release
preparations (heading 15.17);
(b) Separate chemically defined compounds; or
(c) Shampoos, dentifrices, shaving creams and foams, or bath preparations, containing soap or other
organic surface-active agents (heading 33.05, 33.06 or 33.07).
2.- For the purposes of heading 34.01, the expression “soap” applies only to soap soluble in water. Soap
and the other products of heading 34.01 may contain added substances (for example, disinfectants,
abrasive powders, fillers or medicaments). Products containing abrasive powders remain classified in
heading 34.01 only if in the form of bars, cakes or moulded pieces or shapes. In other forms they are to
be classified in heading 34.05 as “scouring powders and similar preparations”.
3.- For the purposes of heading 34.02, “organic surface-active agents” are products which when mixed with
water at a concentration of 0.5 % at 20 °C and left to stand for one hour at the same temperature :
(a) give a transparent or translucent liquid or stable emulsion without separation of insoluble matter;
and
(b) reduce the surface tension of water to 4.5 x 10-2 N/m (45 dyne/cm) or less.
4.- In heading 34.03 the expression “petroleum oils and oils obtained from bituminous minerals” applies to
the products defined in Note 2 to Chapter 27.
5.- In heading 34.04, subject to the exclusions provided below, the expression “artificial waxes and
prepared waxes” applies only to :
(a) Chemically produced organic products of a waxy character, whether or not water-soluble;
(b) Products obtained by mixing different waxes;
(c) Products of a waxy character with a basis of one or more waxes and containing fats, resins,
mineral substances or other materials.
The heading does not apply to :
(a) Products of heading 15.16, 34.02 or 38.23, even if having a waxy character;
(b) Unmixed animal waxes or unmixed vegetable waxes, whether or not refined or coloured, of
heading 15.21;
(c) Mineral waxes or similar products of heading 27.12, whether or not intermixed or merely coloured;
or
(d) Waxes mixed with, dispersed in or dissolved in a liquid medium (headings 34.05, 38.09, etc.).
_________________
Section VI
Chapter 34
112
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
34.01 Soap; organic surface-active products and
preparations for use as soap, in the form of bars,
cakes, moulded pieces or shapes, whether or not
containing soap; organic surface-active products
and preparations for washing the skin, in the
form of liquid or cream and put up for retail sale,
whether or not containing soap; paper, wadding,
felt and nonwovens, impregnated, coated or
covered with soap or detergent.
- Soap and organic surface-active products and
preparations, in the form of bars, cakes, moulded
pieces or shapes, and paper, wadding, felt and
nonwovens, impregnated, coated or covered with
soap or detergent :
3401.110 -- For toilet use (including medicated products) value 1. kg 10%
3401.190 -- Other value 1. kg 10%
3401.200 - Soap in other forms value 1. kg 10%
3401.300 - Organic surface-active products and preparations
for washing the skin, in the form of liquid or cream
and put up for retail sale, whether or not containing
soap
value 1. kg 10%
34.02 Organic surface-active agents (other than soap);
surface-active preparations, washing preparations
(including auxiliary washing preparations) and
cleaning preparations, whether or not containing
soap, other than those of heading 34.01.
- Organic surface-active agents, whether or not put
up for retail sale :
3402.110 -- Anionic value 1. kg 10%
3402.120 -- Cationic value 1. kg 10%
3402.130 -- Non-ionic value 1. kg 10%
3402.190 -- Other value 1. kg 10%
3402.200 - Preparations put up for retail sale value 1. kg 10%
3402.900 - Other value 1. kg 10%
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 :
3403.110 -- Preparations for the treatment of textile materials,
leather, furskins or other materials
value 1. kg 22.25%
3403.190 -- Other value 1. kg 22.25%
- Other :
3403.910 -- Preparations for the treatment of textile materials,
leather, furskins or other materials
value 1. kg 22.25%
3403.990 -- Other value 1. kg 22.25%
34.04 Artificial waxes and prepared waxes.
3404.200 - Of poly(oxyethylene) (polyethylene glycol) value 1. kg 22.25%
3404.900 - Other value 1. kg 22.25%
Section VI
Chapter 34
113
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
34.05 Polishes and creams, for footwear, furniture,
floors, coachwork, glass or metal, scouring pastes
and powders and similar preparations (whether or
not in the form of paper, wadding, felt,
nonwovens, cellular plastics or cellular rubber,
impregnated, coated or covered with such
preparations), excluding waxes of heading 34.04.
3405.100 - Polishes, creams and similar preparations for
footwear or leather
value 1. kg 22.25%
3405.200 - Polishes, creams and similar preparations for the
maintenance of wooden furniture, floors or other
woodwork
value 1. kg 22.25%
3405.300 - Polishes and similar preparations for coachwork,
other than metal polishes
value 1. kg 22.25%
3405.400 - Scouring pastes and powders and other scouring
preparations
value 1. kg 22.25%
3405.900 - Other value 1. kg 22.25%
34.06 3406.000 Candles, tapers and the like. value 1. kg 22.25%
34.07 3407.000 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).
value 1. kg 22.25%
_________________
SectionVI
Chapter 35
114
Chapter 35
Albuminoidal substances; modified starches;
glues; enzymes
Notes.
1.- This Chapter does not cover:
(a) Yeasts (heading 21.02);
(b) Blood fractions (other than blood albumin not prepared for therapeutic or prophylactic uses),
medicaments or other products of Chapter 30;
(c) Enzymatic preparations for pre-tanning (heading 32.02);
(d) Enzymatic soaking or washing preparations or other products of Chapter 34;
(e) Hardened proteins (heading 39.13); or
(f) Gelatin products of the printing industry (Chapter 49).
2.- For the purposes of heading 35.05, the term “dextrins” means starch degradation products with a
reducing sugar content, expressed as dextrose on the dry substance, not exceeding 10 %.
Such products with a reducing sugar content exceeding 10 % fall in heading 17.02.
__________________
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
35.01 Casein, caseinates and other casein derivatives;
casein glues.
3501.100 - Casein value 1. kg 22.25%
3501.900 - Other value 1. kg 22.25%
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 :
3502.110 -- Dried value 1. kg 22.25%
3502.190 -- Other value 1. kg 22.25%
3502.200 - Milk albumin, including concentrates of two or more
whey proteins
value 1. kg 22.25%
3502.900 - Other value 1. kg 22.25%
35.03 3503.000 Gelatin (including gelatin in rectangular (including
square) sheets, whether or not surface-worked or
coloured) and gelatin derivatives; isinglass; other
glues of animal origin, excluding casein glues of
heading 35.01.
value 1. kg 22.25%
35.04 3504.000 Peptones and their derivatives; other protein
substances and their derivatives, not elsewhere
specified or included; hide powder, whether or not
chromed.
value 1. kg 22.25%
35.05 Dextrins and other modified starches (for example,
pregelatinised or esterified starches); glues based
on starches, or on dextrins or other modified
starches.
3505.100 - Dextrins and other modified starches value 1. kg 22.25%
3505.200 - Glues value 1. kg 22.25%
SectionVI
Chapter 35
115
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
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.
3506.100 - 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
value 1. kg 22.25%
- Other :
3506.910 -- Adhesives based on polymers of headings 39.01 to
39.13 or on rubber
value 1. kg 22.25%
3506.990 -- Other value 1. kg 22.25%
35.07 Enzymes; prepared enzymes not elsewhere
specified or included.
3507.100 - Rennet and concentrates thereof value 1. kg 22.25%
3507.900 - Other value 1. kg 22.25%
_________________
SectionVI
Chapter 36
116
Chapter 36
Explosives; pyrotechnic products; matches;
pyrophoric alloys; certain combustible preparations
Notes.
1.- This Chapter does not cover separate chemically defined compounds other than those described in Note
2 (a) or (b) below.
2.- The expression “articles of combustible materials” in heading 36.06 applies only to :
(a) Metaldehyde, hexamethylenetetramine and similar substances, put up in forms (for example,
tablets, sticks or similar forms) for use as fuels; fuels with a basis of alcohol, and similar prepared
fuels, in solid or semi-solid form;
(b) Liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar
lighters and of a capacity not exceeding 300 cm3; and
(c) Resin torches, firelighters and the like.
_________________
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
36.01 3601.000 Propellent powders. value 1. kg 22.25%
36.02 3602.000 Prepared explosives, other than propellent
powders.
value 1. kg 22.25%
36.03 3603.000 Safety fuses; detonating fuses; percussion or
detonating caps; igniters; electric detonators.
value 1. kg 22.25%
36.04 Fireworks, signalling flares, rain rockets, fog
signals and other pyrotechnic articles.
3604.100 - Fireworks value 1. kg 22.25%
3604.900 - Other value 1. kg 22.25%
36.05 3605.000 Matches, other than pyrotechnic articles of
heading 36.04.
value 1. kg 22.25%
36.06 Ferro-cerium and other pyrophoric alloys in all
forms; articles of combustible materials as
specified in Note 2 to this Chapter.
3606.100 - 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
value 1. kg 22.25%
3606.900 - Other value 1. kg 22.25%
_________________
Section VI
Chapter 37
117
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.
_________________
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
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.
3701.100 - For X-ray value 1. m2 0%
3701.200 - Instant print film value 1. kg 22.25%
3701.300 - Other plates and film, with any side exceeding 255
mm
value 1. m2 22.25%
- Other :
3701.910 -- For colour photography (polychrome) value 1. kg 22.25%
3701.990 -- Other value 1. kg 22.25%
37.02 Photographic film in rolls, sensitised, unexposed,
of any material other than paper, paperboard or
textiles; instant print film in rolls, sensitised,
unexposed.
3702.100 - For X-ray value 1. m2 0%
- Other film, without perforations, of a width not
exceeding 105 mm :
3702.310 -- For colour photography (polychrome) value 1. u 22.25%
3702.320 -- Other, with silver halide emulsion value 1. u 22.25%
3702.390 -- Other value 1. u 22.25%
- Other film, without perforations, of a width
exceeding 105 mm :
3702.410 -- Of a width exceeding 610 mm and of a length
exceeding 200 m, for colour photography
(polychrome)
value 1. m2 22.25%
3702.420 -- Of a width exceeding 610 mm and of a length
exceeding 200 m, other than for colour
photography
value 1. m2 22.25%
3702.430 -- Of a width exceeding 610 mm and of a length not
exceeding 200 m
value 1. m2 22.25%
3702.440 -- Of a width exceeding 105 mm but not exceeding
610 mm
value 1. m2 22.25%
- Other film, for colour photography (polychrome):
3702.510 -- Of a width not exceeding 16 mm and of a length
not exceeding 14 m
value 1. m 22.25%
3702.520 -- Of a width not exceeding 16 mm and of a length
exceeding 14 m
value 1. m 22.25%
3702.530 -- Of a width exceeding 16 mm but not exceeding 35
mm and of a length not exceeding 30 m, for slides
value 1. m 22.25%
3702.540 -- Of a width exceeding 16 mm but not exceeding 35
mm and of a length not exceeding 30 m, other
than for slides
value 1. m 22.25%
Section VI
Chapter 37
118
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
3702.550 -- Of a width exceeding 16 mm but not exceeding 35
mm and of a length exceeding 30 m
value 1. m 22.25%
3702.560 -- Of a width exceeding 35 mm value 1. m 22.25%
- Other :
3702.910 -- Of a width not exceeding 16 mm value 1. m 22.25%
3702.930 -- Of a width exceeding 16 mm but not exceeding 35
mm and of a length not exceeding 30 m
value 1. m 22.25%
3702.940 -- Of a width exceeding 16 mm but not exceeding 35
mm and of a length exceeding 30 m
value 1. m 22.25%
3702.950 -- Of a width exceeding 35 mm value 1. m 22.25%
37.03 Photographic paper, paperboard and textiles,
sensitised, unexposed.
3703.100 - In rolls of a width exceeding 610 mm value 1. kg 22.25%
3703.200 - Other, for colour photography (polychrome) value 1. kg 22.25%
3703.900 - Other value 1. kg 22.25%
37.04 3704.000 Photographic plates, film, paper, paperboard and
textiles, exposed but not developed.
value 1. kg 22.25%
37.05 Photographic plates and film, exposed and
developed, other than cinematographic film.
3705.100 - For offset reproduction value 1. kg 22.25%
3705.900 - Other value 1. kg 22.25%
37.06 Cinematographic film, exposed and developed,
whether or not incorporating sound track or
consisting only of sound track.
3706.100 - Of a width of 35 mm or more value 1. m 5%
3706.900 - Other value 1. m 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.
3707.100 - Sensitising emulsions value 1. kg 22.25%
3707.900 - Other value 1. kg 22.25%
Section VI
Chapter 38
119
Chapter 38
Miscellaneous chemical products
Notes.
1.- This Chapter does not cover:
(a) Separate chemically defined elements or compounds with the exception of the following:
(1) Artificial graphite (heading 38.01);
(2) Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth
regulators, disinfectants and similar products, put up as described in heading 38.08;
(3) Products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades
(heading 38.13);
(4) Certified reference materials specified in Note 2 below;
(5) Products specified in Note 3 (a) or 3 (c) below;
(b) Mixtures of chemicals with foodstuffs or other substances with nutritive value, of a kind used in the
preparation of human foodstuffs (generally heading 21.06);
(c) Slag, ash and residues (including sludges, other than sewage sludge), containing metals, arsenic
or their mixtures and meeting the requirements of Note 3 (a) or 3 (b) to Chapter 26
(heading 26.20);
(d) Medicaments (heading 30.03 or 30.04); or
(e) Spent catalysts of a kind used for the extraction of base metals or for the manufacture of chemical
compounds of base metals (heading 26.20), spent catalysts of a kind used principally for the
recovery of precious metal (heading 71.12) or catalysts consisting of metals or metal alloys in the
form of, for example, finely divided powder or woven gauze (Section XIV or XV).
2.- (A) For the purpose of heading 38.22, the expression “certified reference materials” means reference
materials which are accompanied by a certificate which indicates the values of the certified
properties, the methods used to determine these values and the degree of certainty associated
with each value and which are suitable for analytical, calibrating or referencing purposes.
(B) With the exception of the products of Chapter 28 or 29, for the classification of certified reference
materials, heading 38.22 shall take precedence over any other heading in the Nomenclature.
3.- Heading 38.24 includes the following goods which are not to be classified in any other heading of the
Nomenclature :
(a) Cultured crystals (other than optical elements) weighing not less than 2.5 g each, of magnesium
oxide or of the halides of the alkali or alkaline-earth metals;
(b) Fusel oil; Dippel's oil;
(c) Ink removers put up in packings for retail sale;
(d) Stencil correctors and other correcting fluids put up in packings for retail sale; and
(e) Ceramic firing testers, fusible (for example, Seger cones).
4.- Throughout the Nomenclature, “municipal waste” means waste of a kind collected from households,
hotels, restaurants, hospitals, shops, offices, etc., road and pavement sweepings, as well as
construction and demolition waste. Municipal waste generally contains a large variety of materials
such as plastics, rubber, wood, paper, textiles, glass, metals, food materials, broken furniture and
other damaged or discarded articles. The term “municipal waste”, however, does not cover:
(a) Individual materials or articles segregated from the waste, such as wastes of plastics, rubber,
wood, paper, textiles, glass or metals and spent batteries which fall in their appropriate headings
of the Nomenclature;
(b) Industrial waste;
(c) Waste pharmaceuticals, as defined in Note 4 (k) to Chapter 30; or
(d) Clinical waste, as defined in Note 6 (a) below.
5.- For the purposes of heading 38.25, “sewage sludge” means sludge arising from urban effluent
treatment plant and includes pre-treatment waste, scourings and unstabilised sludge. Stabilised
sludge when suitable for use as fertiliser is excluded (Chapter 31).
6.- For the purposes of heading 38.25, the expression “other wastes” applies to :
(a) Clinical waste, that is, contaminated waste arising from medical research, diagnosis, treatment or
other medical, surgical, dental or veterinary procedures, which often contain pathogens and
Section VI
Chapter 38
120
pharmaceutical substances and require special disposal procedures (for example, soiled
dressings, used gloves and used syringes);
(b) Waste organic solvents;
(c) Wastes of metal pickling liquors, hydraulic fluids, brake fluids and anti-freezing fluids; and
(d) Other wastes from chemical or allied industries.
The expression “other wastes” does not, however, cover wastes which contain mainly petroleum
oils or oils obtained from bituminous minerals (heading 27.10).
Subheading Notes.
1.- Subheading 3808.500 covers only goods of heading 38.08, containing one or more of the following
substances: aldrin (ISO); binapacryl (ISO); camphechlor (ISO) (toxaphene); captafol (ISO); chlordane
(ISO); chlordimeform (ISO); chlorobenzilate (ISO); DDT (ISO) (clofenotane (INN), 1,1,1-trichloro-2,2-
bis(p-chlorophenyl)ethane); dieldrin (ISO, INN); dinoseb (ISO), its salts or its esters; ethylene
dibromide (ISO) (1,2-dibromoethane); ethylene dichloride (ISO) (1,2-dichloroethane); fluoroacetamide
(ISO); heptachlor (ISO); hexachlorobenzene (ISO); 1,2,3,4,5,6-hexachlorocyclohexane (HCH (ISO)),
including lindane (ISO, INN); mercury compounds; methamidophos (ISO); monocrotophos (ISO);
oxirane (ethylene oxide); parathion (ISO); parathion-methyl (ISO) (methyl-parathion);
pentachlorophenol (ISO); phosphamidon (ISO); 2,4,5-T (ISO) (2,4,5-trichlorophenoxyacetic acid), its
salts or its esters.
2.- For the purposes of subheadings 3825.410 and 3825.490, “waste organic solvents” are wastes
containing mainly organic solvents, not fit for further use as presented as primary products, whether
or not intended for recovery of the solvents.
_________________
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
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.
3801.100 - Artificial graphite value 1. kg 22.25%
3801.200 - Colloidal or semi-colloidal graphite value 1. kg 22.25%
3801.300 - Carbonaceous pastes for electrodes and similar
pastes for furnace linings
value 1. kg 22.25%
3801.900 - Other value 1. kg 22.25%
38.02 Activated carbon; activated natural mineral
products; animal black, including spent animal
black.
3802.100 - Activated carbon value 1. kg 22.25%
3802.900 - Other value 1. kg 22.25%
38.03 3803.000 Tall oil, whether or not refined. value 1. kg 22.25%
38.04 3804.000 Residual lyes from the manufacture of wood pulp,
whether or not concentrated, desugared or
chemically treated, including lignin sulphonates,
but excluding tall oil of heading 38.03.
value 1. kg 22.25%
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.
3805.100 - Gum, wood or sulphate turpentine oils value 1. kg 22.25%
3805.900 - Other value 1. kg 22.25%
38.06 Rosin and resin acids, and derivatives thereof;
rosin spirit and rosin oils; run gums.
3806.100 - Rosin and resin acids value 1. kg 22.25%
3806.200 - Salts of rosin, of resin acids or of derivatives of rosin
or resin acids, other than salts of rosin adducts
value 1. kg 22.25%
Section VI
Chapter 38
121
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
3806.300 - Ester gums value 1. kg 22.25%
3806.900 - Other value 1. kg 22.25%
38.07 3807.000 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.
value 1. kg 22.25%
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).
3808.500 - Goods specified in Subheading Note 1 to this
Chapter
value 1. kg 0%
- Other :
3808.910 -- Insecticides value 1. kg 0%
3808.920 -- Fungicides value 1. kg 0%
3808.930 -- Herbicides, anti-sprouting products and plant-
growth regulators
value 1. kg 0%
3808.940 -- Disinfectants value 1. kg 0%
3808.990 -- Other value 1. kg 0%
38.09 Finishing agents, dye carriers to accelerate the
dyeing or fixing of dyestuffs and other products
and preparations (for example, dressings and
mordants), of a kind used in the textile, paper,
leather or like industries, not elsewhere specified
or included.
3809.100 - With a basis of amylaceous substances value 1. kg 22.25%
- Other :
3809.910 -- Of a kind used in the textile or like industries value 1. kg 22.25%
3809.920 -- Of a kind used in the paper or like industries value 1. kg 22.25%
3809.930 -- Of a kind used in the leather or like industries value 1. kg 22.25%
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.
3810.100 - Pickling preparations for metal surfaces; soldering,
brazing or welding powders and pastes consisting of
metal and other materials
value 1. kg 22.25%
3810.900 - Other value 1. kg 22.25%
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 :
3811.110 -- Based on lead compounds value 1. kg 22.25%
3811.190 -- Other value 1. kg 22.25%
- Additives for lubricating oils :
3811.210 -- Containing petroleum oils or oils obtained from
bituminous minerals
value 1. kg 22.25%
3811.290 -- Other value 1. kg 22.25%
3811.900 - Other value 1. kg 22.25%
Section VI
Chapter 38
122
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
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.
3812.100 - Prepared rubber accelerators value 1. kg 22.25%
3812.200 - Compound plasticisers for rubber or plastics value 1. kg 22.25%
3812.300 - Anti-oxidising preparations and other compound
stabilisers for rubber or plastics
value 1. kg 22.25%
38.13 3813.000 Preparations and charges for fire-extinguishers;
charged fire-extinguishing grenades.
value 1. kg 22.25%
38.14 3814.000 Organic composite solvents and thinners, not
elsewhere specified or included; prepared paint or
varnish removers.
value 1. kg 22.25%
38.15 Reaction initiators, reaction accelerators and
catalytic preparations, not elsewhere specified or
included.
- Supported catalysts :
3815.110 -- With nickel or nickel compounds as the active
substance
value 1. kg 22.25%
3815.120 -- With precious metal or precious metal compounds
as the active substance
value 1. kg 22.25%
3815.190 -- Other value 1. kg 22.25%
3815.900 - Other value 1. kg 22.25%
38.16 3816.000 Refractory cements, mortars, concretes and
similar compositions, other than products of
heading 38.01.
value 1. kg 22.25%
38.17 3817.000 Mixed alkylbenzenes and mixed
alkylnaphthalenes, other than those of heading
27.07 or 29.02.
value 1. kg 22.25%
38.18 3818.000 Chemical elements doped for use in electronics, in
the form of discs, wafers or similar forms;
chemical compounds doped for use in electronics.
value 1. kg 22.25%
38.19 3819.000 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.
value 1. kg 22.25%
38.20 3820.000 Anti-freezing preparations and prepared de-icing
fluids.
value 1. kg 22.25%
38.21 3821.000 Prepared culture media for the development or
maintenance of micro-organisms (including viruses
and the like) or of plant, human or animal cells.
value 1. kg 22.25%
38.22 3822.000 Diagnostic or laboratory reagents on a backing,
prepared diagnostic or laboratory reagents
whether or not on a backing, other than those of
heading 30.02 or 30.06; certified reference
materials.
value 1. kg 22.25%
38.23 Industrial monocarboxylic fatty acids; acid oils
from refining; industrial fatty alcohols.
- Industrial monocarboxylic fatty acids; acid oils from
refining :
3823.110 -- Stearic acid value 1. kg 22.25%
3823.120 -- Oleic acid value 1. kg 22.25%
3823.130 -- Tall oil fatty acids value 1. kg 22.25%
3823.190 -- Other value 1. kg 22.25%
Section VI
Chapter 38
123
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
3823.700 - Industrial fatty alcohols value 1. kg 22.25%
38.24 Prepared binders for foundry moulds or cores;
chemical products and preparations of the
chemical or allied industries (including those
consisting of mixtures of natural products), not
elsewhere specified or included.
3824.100 - Prepared binders for foundry moulds or cores value 1. kg 22.25%
3824.300 - Non-agglomerated metal carbides mixed together or
with metallic binders
value 1. kg 22.25%
3824.400 - Prepared additives for cements, mortars or
concretes
value 1. kg 22.25%
3824.500 - Non-refractory mortars and concretes value 1. kg 22.25%
3824.600 - Sorbitol other than that of subheading 2905.440 value 1. kg 22.25%
- Mixtures containing halogenated derivatives of
methane, ethane or propane :
3824.710 -- Containing chlorofluorocarbons (CFCs), whether
or not containing hydrochlorofluorocarbons
(HCFCs), perfluorocarbons (PFCs) or
hydrofluorocarbons (HFCs)
value 1. kg 22.25%
3824.720 -- Containing bromochlorodifluoromethane,
bromotrifluoromethane or
dibromotetrafluoroethanes
value 1. kg 22.25%
3824.730 -- Containing hydrobromofluorocarbons (HBFCs) value 1. kg 22.25%
3824.740 -- Containing hydrochlorofluorocarbons (HCFCs),
whether or not containing perfluorocarbons
(PFCs) or hydrofluorocarbons (HFCs), but not
containing chlorofluorocarbons (CFCs)
value 1. kg 22.25%
3824.750 -- Containing carbon tetrachloride value 1. kg 22.25%
3824.760 -- Containing 1,1,1-trichloroethane (methyl
chloroform)
value 1. kg 22.25%
3824.770 -- Containing bromomethane (methyl bromide) or
bromochloromethane
value 1. kg 22.25%
3824.780 -- Containing perfluorocarbons (PFCs) or
hydrofluorocarbons (HFCs), but not containing
chlorofluorocarbons (CFCs) or
hydrochlorofluorocarbons (HCFCs)
value 1. kg 22.25%
3824.790 -- Other value 1. kg 22.25%
- Mixtures and preparations containing oxirane
(ethylene oxide), polybrominated biphenyls (PBBs),
polychlorinated biphenyls (PCBs), polychlorinated
terphenyls (PCTs) or tris(2,3-dibromopropyl)
phosphate :
3824.810 -- Containing oxirane (ethylene oxide) value 1. kg 22.25%
3824.820 -- Containing polychlorinated biphenyls (PCBs),
polychlorinated terphenyls (PCTs) or
polybrominated biphenyls (PBBs)
value 1. kg 22.25%
3824.830 -- Containing tris(2,3-dibromopropyl) phosphate value 1. kg 22.25%
3824.900 - Other value 1. kg 22.25%
38.25 Residual products of the chemical or allied
industries, not elsewhere specified or included;
municipal waste; sewage sludge; other wastes
specified in Note 6 to this Chapter.
3825.100 - Municipal waste value 1. kg 22.25%
3825.200 - Sewage sludge value 1. kg 22.25%
3825.300 - Clinical waste value 1. kg 22.25%
- Waste organic solvents :
3825.410 -- Halogenated value 1. kg 22.25%
3825.490 -- Other value 1. kg 22.25%
Section VI
Chapter 38
124
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
3825.500 - Wastes of metal pickling liquors, hydraulic fluids,
brake fluids and anti-freeze fluids
value 1. kg 22.25%
- Other wastes from chemical or allied industries :
3825.610 -- Mainly containing organic constituents value 1. kg 22.25%
3825.690 -- Other value 1. kg 22.25%
3825.900 - Other value 1. kg 22.25%
_________________
Section VII
Chapter 39
125
Section VII
PLASTICS AND ARTICLES THEREOF;
RUBBER AND ARTICLES THEREOF
Notes.
1.- Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this
Section and are intended to be mixed together to obtain a product of Section VI or VII, are to be
classified in the heading appropriate to that product, provided that the constituents are :
(a) having regard to the manner in which they are put up, clearly identifiable as being intended to be
used together without first being repacked;
(b) presented together; and
(c) identifiable, whether by their nature or by the relative proportions in which they are present, as
being complementary one to another.
2.- Except for the goods of heading 39.18 or 39.19, plastics, rubber, and articles thereof, printed with
motifs, characters or pictorial representations, which are not merely incidental to the primary use of
the goods, fall in Chapter 49.
_________________
Chapter 39
Plastics and articles thereof
Notes.
1.- Throughout the Nomenclature the expression “plastics” means those materials of headings 39.01 to
39.14 which are or have been capable, either at the moment of polymerisation or at some subsequent
stage, of being formed under external influence (usually heat and pressure, if necessary with a solvent
or plasticiser) by moulding, casting, extruding, rolling or other process into shapes which are retained
on the removal of the external influence.
Throughout the Nomenclature any reference to “plastics” also includes vulcanised fibre. The
expression, however, does not apply to materials regarded as textile materials of Section XI.
2.- This Chapter does not cover :
(a) Lubricating preparations of heading 27.10 or 34.03;
(b) Waxes of heading 27.12 or 34.04;
(c) Separate chemically defined organic compounds (Chapter 29);
(d) Heparin or its salts (heading 30.01);
(e) Solutions (other than collodions) consisting of any of the products specified in headings 39.01 to
39.13 in volatile organic solvents when the weight of the solvent exceeds 50 % of the weight of the
solution (heading 32.08); stamping foils of heading 32.12;
(f) Organic surface-active agents or preparations of heading 34.02;
(g) Run gums or ester gums (heading 38.06);
(h) Prepared additives for mineral oils (including gasoline) or for other liquids used for the same
purposes as mineral oils (heading 38.11);
(ij) Prepared hydraulic fluids based on polyglycols, silicones or other polymers of Chapter 39
(heading 38.19);
(k) Diagnostic or laboratory reagents on a backing of plastics (heading 38.22);
(l) Synthetic rubber, as defined for the purposes of Chapter 40, or articles thereof;
(m) Saddlery or harness (heading 42.01) or trunks, suitcases, handbags or other containers of heading
42.02;
(n) Plaits, wickerwork or other articles of Chapter 46;
(o) Wall coverings of heading 48.14;
(p) Goods of Section XI (textiles and textile articles);
Section VII
Chapter 39
126
(q) Articles of Section XII (for example, footwear, headgear, umbrellas, sun umbrellas, walking-sticks,
whips, riding-crops or parts thereof);
(r) Imitation jewellery of heading 71.17;
(s) Articles of Section XVI (machines and mechanical or electrical appliances);
(t) Parts of aircraft or vehicles of Section XVII;
(u) Articles of Chapter 90 (for example, optical elements, spectacle frames, drawing instruments);
(v) Articles of Chapter 91 (for example, clock or watch cases);
(w) Articles of Chapter 92 (for example, musical instruments or parts thereof);
(x) Articles of Chapter 94 (for example, furniture, lamps and lighting fittings, illuminated signs,
prefabricated buildings);
(y) Articles of Chapter 95 (for example, toys, games, sports requisites); or
(z) Articles of Chapter 96 (for example, brushes, buttons, slide fasteners, combs, mouthpieces or
stems for smoking pipes, cigarette-holders or the like, parts of vacuum flasks or the like, pens,
propelling pencils).
3.- Headings 39.01 to 39.11 apply only to goods of a kind produced by chemical synthesis, falling in the
following categories :
(a) Liquid synthetic polyolefins of which less than 60 % by volume distils at 300 °C, after
conversion to 1,013 millibars when a reduced-pressure distillation method is used (headings
39.01 and 39.02);
(b) Resins, not highly polymerised, of the coumarone-indene type (heading 39.11);
(c) Other synthetic polymers with an average of at least 5 monomer units;
(d) Silicones (heading 39.10);
(e) Resols (heading 39.09) and other prepolymers.
4.- The expression “copolymers” covers all polymers in which no single monomer unit contributes 95 % or
more by weight to the total polymer content.
For the purposes of this Chapter, except where the context otherwise requires, copolymers
(including co-polycondensates, co-polyaddition products, block copolymers and graft copolymers) and
polymer blends are to be classified in the heading covering polymers of that comonomer unit which
predominates by weight over every other single comonomer unit. For the purposes of this Note,
constituent comonomer units of polymers falling in the same heading shall be taken together.
If no single comonomer unit predominates, copolymers or polymer blends, as the case may be, are
to be classified in the heading which occurs last in numerical order among those which equally merit
consideration.
5.- Chemically modified polymers, that is those in which only appendages to the main polymer chain have
been changed by chemical reaction, are to be classified in the heading appropriate to the unmodified
polymer. This provision does not apply to graft copolymers.
6.- In headings 39.01 to 39.14, the expression “primary forms” applies only to the following forms :
(a) Liquids and pastes, including dispersions (emulsions and suspensions) and solutions;
(b) Blocks of irregular shape, lumps, powders (including moulding powders), granules, flakes and
similar bulk forms.
7.- Heading 39.15 does not apply to waste, parings and scrap of a single thermoplastic material,
transformed into primary forms (headings 39.01 to 39.14).
8.- For the purposes of heading 39.17, the expression “tubes, pipes and hoses” means hollow products,
whether semi-manufactures or finished products, of a kind generally used for conveying, conducting or
distributing gases or liquids (for example, ribbed garden hose, perforated tubes). This expression also
includes sausage casings and other lay-flat tubing. However, except for the last-mentioned, those
having an internal cross-section other than round, oval, rectangular (in which the length does not
exceed 1.5 times the width) or in the shape of a regular polygon are not to be regarded as tubes, pipes
and hoses but as profile shapes.
9.- For the purposes of heading 39.18, the expression “wall or ceiling coverings of plastics” applies to
products in rolls, of a width not less than 45 cm, suitable for wall or ceiling decoration, consisting of
plastics fixed permanently on a backing of any material other than paper, the layer of plastics (on the
face side) being grained, embossed, coloured, design-printed or otherwise decorated.
10.- In headings 39.20 and 39.21, the expression “plates, sheets, film, foil and strip” applies only to
plates, sheets, film, foil and strip (other than those of Chapter 54) and to blocks of regular geometric
shape, whether or not printed or otherwise surface-worked, uncut or cut into rectangles (including
squares) but not further worked (even if when so cut they become articles ready for use).
Section VII
Chapter 39
127
11.- Heading 39.25 applies only to the following articles, not being products covered by any of the earlier
headings of sub-Chapter II :
(a) Reservoirs, tanks (including septic tanks), vats and similar containers, of a capacity exceeding
300 l;
(b) Structural elements used, for example, in floors, walls or partitions, ceilings or roofs;
(c) Gutters and fittings therefor;
(d) Doors, windows and their frames and thresholds for doors;
(e) Balconies, balustrades, fencing, gates and similar barriers;
(f) Shutters, blinds (including Venetian blinds) and similar articles and and parts and fittings
thereof;
(g) Large-scale shelving for assembly and permanent installation, for example, in shops,
workshops, warehouses;
(h) Ornamental architectural features, for example, flutings, cupolas, dovecotes; and
(ij) Fittings and mountings intended for permanent installation in or on doors, windows,
staircases, walls or other parts of buildings, for example, knobs, handles, hooks, brackets,
towel rails, switch-plates and other protective plates.
Subheading Notes.
1.- Within any one heading of this Chapter, polymers (including copolymers) and chemically modified
polymers are to be classified according to the following provisions :
(a) Where there is a subheading named “Other” in the same series :
(1) The designation in a subheading of a polymer by the prefix “poly” (for example, polyethylene
and polyamide-6,6) means that the constituent monomer unit or monomer units of the named
polymer taken together must contribute 95 % or more by weight of the total polymer content.
(2) The copolymers named in subheadings 3901.300, 3903.200, 3903.300 and 3904.300 are to be
classified in those subheadings, provided that the comonomer units of the named copolymers
contribute 95 % or more by weight of the total polymer content.
(3) Chemically modified polymers are to be classified in the subheading named “Other”, provided
that the chemically modified polymers are not more specifically covered by another subheading.
(4) Polymers not meeting (1), (2) or (3) above, are to be classified in the subheading, among the
remaining subheadings in the series, covering polymers of that monomer unit which
predominates by weight over every other single comonomer unit. For this purpose, constituent
monomer units of polymers falling in the same subheading shall be taken together. Only the
constituent comonomer units of the polymers in the series of subheadings under consideration
are to be compared.
(b) Where there is no subheading named “Other” in the same series :
(1) Polymers are to be classified in the subheading covering polymers of that monomer unit which
predominates by weight over every other single comonomer unit. For this purpose, constituent
monomer units of polymers falling in the same subheading shall be taken together. Only the
constituent comonomer units of the polymers in the series under consideration are to be
compared.
(2) Chemically modified polymers are to be classified in the subheading appropriate to the
unmodified polymer.
Polymer blends are to be classified in the same subheading as polymers of the same monomer
units in the same proportions.
2.- For the purposes of subheading 3920.430, the term “plasticisers” includes secondary plasticisers.
Section VII
Chapter 39
128
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
I.- PRIMARY FORMS
39.01 Polymers of ethylene, in primary forms.
3901.100 - Polyethylene having a specific gravity of less than
0.94
value 1. kg 22.25%
3901.200 - Polyethylene having a specific gravity of 0.94 or
more
value 1. kg 22.25%
3901.300 - Ethylene-vinyl acetate copolymers value 1. kg 22.25%
3901.900 - Other value 1. kg 22.25%
39.02 Polymers of propylene or of other olefins, in
primary forms.
3902.100 - Polypropylene value 1. kg 22.25%
3902.200 - Polyisobutylene value 1. kg 22.25%
3902.300 - Propylene copolymers value 1. kg 22.25%
3902.900 - Other value 1. kg 22.25%
39.03 Polymers of styrene, in primary forms.
- Polystyrene :
3903.110 -- Expansible value 1. kg 22.25%
3903.190 -- Other value 1. kg 22.25%
3903.200 - Styrene-acrylonitrile (SAN) copolymers value 1. kg 22.25%
3903.300 - Acrylonitrile-butadiene-styrene (ABS) copolymers value 1. kg 22.25%
3903.900 - Other value 1. kg 22.25%
39.04 Polymers of vinyl chloride or of other halogenated
olefins, in primary forms.
3904.100 - Poly(vinyl chloride), not mixed with any other
substances
value 1. kg 22.25%
- Other poly(vinyl chloride) :
3904.210 -- Non-plasticised value 1. kg 22.25%
3904.220 -- Plasticised value 1. kg 22.25%
3904.300 - Vinyl chloride-vinyl acetate copolymers value 1. kg 22.25%
3904.400 - Other vinyl chloride copolymers value 1. kg 22.25%
3904.500 - Vinylidene chloride polymers value 1. kg 22.25%
- Fluoro-polymers :
3904.610 -- Polytetrafluoroethylene value 1. kg 22.25%
3904.690 -- Other value 1. kg 22.25%
3904.900 - Other value 1. kg 22.25%
39.05 Polymers of vinyl acetate or of other vinyl esters,
in primary forms; other vinyl polymers in primary
forms.
- Poly(vinyl acetate) :
3905.120 -- In aqueous dispersion value 1. kg 22.25%
3905.190 -- Other value 1. kg 22.25%
- Vinyl acetate copolymers :
3905.210 -- In aqueous dispersion value 1. kg 22.25%
3905.290 -- Other value 1. kg 22.25%
3905.300 - Poly(vinyl alcohol), whether or not containing
unhydrolysed acetate groups
value 1. kg 22.25%
- Other :
Section VII
Chapter 39
129
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
3905.910 -- Copolymers value 1. kg 22.25%
3905.990 -- Other value 1. kg 22.25%
39.06 Acrylic polymers in primary forms.
3906.100 - Poly(methyl methacrylate) value 1. kg 22.25%
3906.900 - Other value 1. kg 22.25%
39.07 Polyacetals, other polyethers and epoxide resins,
in primary forms; polycarbonates, alkyd resins,
polyallyl esters and other polyesters, in primary
forms.
3907.100 - Polyacetals value 1. kg 22.25%
3907.200 - Other polyethers value 1. kg 22.25%
3907.300 - Epoxide resins value 1. kg 22.25%
3907.400 - Polycarbonates value 1. kg 22.25%
3907.500 - Alkyd resins value 1. kg 22.25%
3907.600 - Poly(ethylene terephthalate) value 1. kg 22.25%
3907.700 - Poly(lactic acid) value 1. kg 22.25%
- Other polyesters :
3907.910 -- Unsaturated value 1. kg 22.25%
3907.990 -- Other value 1. kg 22.25%
39.08 Polyamides in primary forms.
3908.100 - Polyamide-6, -11, -12, -6,6, -6,9, -6,10 or -6,12 value 1. kg 22.25%
3908.900 - Other value 1. kg 22.25%
39.09 Amino-resins, phenolic resins and polyurethanes,
in primary forms.
3909.100 - Urea resins; thiourea resins value 1. kg 22.25%
3909.200 - Melamine resins value 1. kg 22.25%
3909.300 - Other amino-resins value 1. kg 22.25%
3909.400 - Phenolic resins value 1. kg 22.25%
3909.500 - Polyurethanes value 1. kg 22.25%
39.10 3910.000 Silicones in primary forms. value 1. kg 22.25%
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.
3911.100 - Petroleum resins, coumarone, indene or
coumarone-indene resins and polyterpenes
value 1. kg 22.25%
3911.900 - Other value 1. kg 22.25%
39.12 Cellulose and its chemical derivatives, not
elsewhere specified or included, in primary forms.
- Cellulose acetates :
3912.110 -- Non-plasticised value 1. kg 22.25%
3912.120 -- Plasticised value 1. kg 22.25%
3912.200 - Cellulose nitrates (including collodions) value 1. kg 22.25%
- Cellulose ethers :
3912.310 -- Carboxymethylcellulose and its salts value 1. kg 22.25%
3912.390 -- Other value 1. kg 22.25%
3912.900 - Other value 1. kg 22.25%
Section VII
Chapter 39
130
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
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.
3913.100 - Alginic acid, its salts and esters value 1. kg 22.25%
3913.900 - Other value 1. kg 22.25%
39.14 3914.000 Ion-exchangers based on polymers of headings
39.01 to 39.13, in primary forms.
value 1. kg 22.25%
II.- WASTE, PARINGS AND SCRAP;
SEMI-MANUFACTURES; ARTICLES
39.15 Waste, parings and scrap, of plastics.
3915.100 - Of polymers of ethylene value 1. kg 22.25%
3915.200 - Of polymers of styrene value 1. kg 22.25%
3915.300 - Of polymers of vinyl chloride value 1. kg 22.25%
3915.900 - Of other plastics value 1. kg 22.25%
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.
3916.100 - Of polymers of ethylene value 1. kg 22.25%
3916.200 - Of polymers of vinyl chloride value 1. kg 22.25%
3916.900 - Of other plastics value 1. kg 22.25%
39.17 Tubes, pipes and hoses, and fittings therefor (for
example, joints, elbows, flanges), of plastics.
3917.100 - Artificial guts (sausage casings) of hardened protein
or of cellulosic materials
value 1. kg 22.25%
- Tubes, pipes and hoses, rigid :
3917.210 -- Of polymers of ethylene value 1. kg 22.25%
3917.220 -- Of polymers of propylene value 1. kg 22.25%
3917.230 -- Of polymers of vinyl chloride value 1. kg 22.25%
3917.290 -- Of other plastics value 1. kg 22.25%
- Other tubes, pipes and hoses :
3917.310 -- Flexible tubes, pipes and hoses, having a
minimum burst pressure of 27.6 MPa
value 1. kg 22.25%
3917.320 -- Other, not reinforced or otherwise combined with
other materials, without fittings
value 1. kg 22.25%
3917.330 -- Other, not reinforced or otherwise combined with
other materials, with fittings
value 1. kg 22.25%
3917.390 -- Other value 1. kg 22.25%
3917.400 - Fittings value 1. kg 22.25%
39.18 Floor coverings of plastics, whether or not self-
adhesive, in rolls or in the form of tiles; wall or
ceiling coverings of plastics, as defined in Note 9
to this Chapter.
3918.100 - Of polymers of vinyl chloride value 1. kg 22.25%
3918.900 - Of other plastics value 1. kg 22.25%
39.19 Self-adhesive plates, sheets, film, foil, tape, strip
and other flat shapes, of plastics, whether or not
in rolls.
3919.100 - In rolls of a width not exceeding 20 cm value 1. kg 22.25%
Section VII
Chapter 39
131
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
3919.900 - Other value 1. kg 22.25%
39.20 Other plates, sheets, film, foil and strip, of
plastics, non-cellular and not reinforced,
laminated, supported or similarly combined with
other materials.
3920.100 - Of polymers of ethylene value 1. kg 22.25%
3920.200 - Of polymers of propylene value 1. kg 22.25%
3920.300 - Of polymers of styrene value 1. kg 22.25%
- Of polymers of vinyl chloride :
3920.430 -- Containing by weight not less than 6 % of
plasticisers
value 1. kg 22.25%
3920.490 -- Other value 1. kg 22.25%
- Of acrylic polymers :
3920.510 -- Of poly(methyl methacrylate) value 1. kg 22.25%
3920.590 -- Other value 1. kg 22.25%
- Of polycarbonates, alkyd resins, polyallyl esters or
other polyesters :
3920.610 -- Of polycarbonates value 1. kg 22.25%
3920.620 -- Of poly(ethylene terephthalate) value 1. kg 22.25%
3920.630 -- Of unsaturated polyesters value 1. kg 22.25%
3920.690 -- Of other polyesters value 1. kg 22.25%
- Of cellulose or its chemical derivatives :
3920.710 -- Of regenerated cellulose value 1. kg 22.25%
3920.730 -- Of cellulose acetate value 1. kg 22.25%
3920.790 -- Of other cellulose derivatives value 1. kg 22.25%
- Of other plastics :
3920.910 -- Of poly(vinyl butyral) value 1. kg 22.25%
3920.920 -- Of polyamides value 1. kg 22.25%
3920.930 -- Of amino-resins value 1. kg 22.25%
3920.940 -- Of phenolic resins value 1. kg 22.25%
3920.990 -- Of other plastics value 1. kg 22.25%
39.21 Other plates, sheets, film, foil and strip, of
plastics.
- Cellular :
3921.110 -- Of polymers of styrene value 1. kg 22.25%
3921.120 -- Of polymers of vinyl chloride value 1. kg 22.25%
3921.130 -- Of polyurethanes value 1. kg 22.25%
3921.140 -- Of regenerated cellulose value 1. kg 22.25%
3921.190 -- Of other plastics value 1. kg 22.25%
3921.900 - Other value 1. kg 22.25%
39.22 Baths, shower-baths, sinks, wash-basins, bidets,
lavatory pans, seats and covers, flushing cisterns
and similar sanitary ware, of plastics.
3922.100 - Baths, shower-baths, sinks and wash-basins value 1. kg 22.25%
3922.200 - Lavatory seats and covers value 1. kg 22.25%
3922.900 - Other value 1. kg 22.25%
39.23 Articles for the conveyance or packing of goods, of
plastics; stoppers, lids, caps and other closures, of
plastics.
Section VII
Chapter 39
132
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
3923.100 - Boxes, cases, crates and similar articles value 1. kg 22.25%
- Sacks and bags (including cones) :
3923.210 -- Of polymers of ethylene value 1. kg 22.25%
3923.290 -- Of other plastics value 1. kg 22.25%
3923.300 - Carboys, bottles, flasks and similar articles value 1. kg 22.25%
3923.400 - Spools, cops, bobbins and similar supports value 1. kg 22.25%
3923.500 - Stoppers, lids, caps and other closures value 1. kg 22.25%
3923.900 - Other value 1. kg 22.25%
39.24 Tableware, kitchenware, other household articles
and hygienic or toilet articles, of plastics.
3924.100 - Tableware and kitchenware value 1. kg 22.25%
3924.900 - Other value 1. kg 22.25%
39.25 Builders' ware of plastics, not elsewhere specified
or included.
3925.100 - Reservoirs, tanks, vats and similar containers, of a
capacity exceeding 300 l
value 1. kg 22.25%
3925.200 - Doors, windows and their frames and thresholds for
doors
value 1. kg 10%
- Shutters, blinds (including Venetian blinds) and
similar articles and parts thereof
3925.301 --- Exterior shutters value 1. kg 10%
3925.309 --- Other value 1. kg 22.25%
3925.900 - Other value 1. kg 22.25%
39.26 Other articles of plastics and articles of other
materials of headings 39.01 to 39.14.
3926.100 - Office or school supplies value 1. kg 22.25%
3926.200 - Articles of apparel and clothing accessories
(including gloves, mittens and mitts)
value 1. kg 6.5%
3926.300 - Fittings for furniture, coachwork or the like value 1. kg 22.25%
3926.400 - Statuettes and other ornamental articles value 1. kg 22.25%
3926.900 - Other value 1. kg 22.25%
_________________
Section VII
Chapter 40
133
Chapter 40
Rubber and articles thereof
Notes.
1.- Except where the context otherwise requires, throughout the Nomenclature the expression “rubber”
means the following products, whether or not vulcanised or hard : natural rubber, balata, gutta-
percha, guayule, chicle and similar natural gums, synthetic rubber, factice derived from oils, and
such substances reclaimed.
2.- This Chapter does not cover :
(a) Goods of Section XI (textiles and textile articles);
(b) Footwear or parts thereof of Chapter 64;
(c) Headgear or parts thereof (including bathing caps) of Chapter 65;
(d) Mechanical or electrical appliances or parts thereof of Section XVI (including electrical goods of all
kinds), of hard rubber;
(e) Articles of Chapter 90, 92, 94 or 96; or
(f) Articles of Chapter 95 (other than sports gloves, mittens and mitts and articles of headings 40.11 to
40.13).
3.- In headings 40.01 to 40.03 and 40.05, the expression “primary forms” applies only to the following
forms :
(a) Liquids and pastes (including latex, whether or not pre-vulcanised, and other dispersions and
solutions);
(b) Blocks of irregular shape, lumps, bales, powders, granules, crumbs and similar bulk forms.
4.- In Note 1 to this Chapter and in heading 40.02, the expression “synthetic rubber” applies to :
(a) Unsaturated synthetic substances which can be irreversibly transformed by vulcanisation with
sulphur into non-thermoplastic substances which, at a temperature between 18 °C and 29 °C, will
not break on being extended to three times their original length and will return, after being
extended to twice their original length, within a period of five minutes, to a length not greater than
one and a half times their original length. For the purposes of this test, substances necessary for
the cross-linking, such as vulcanising activators or accelerators, may be added; the presence of
substances as provided for by 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;
(b) Thioplasts (TM); and
(c) Natural rubber modified by grafting or mixing with plastics, depolymerised natural rubber, mixtures
of unsaturated synthetic substances with saturated synthetic high polymers provided that all the
above-mentioned products comply with the requirements concerning vulcanisation, elongation and
recovery in (a) above.
5.- (A) Headings 40.01 and 40.02 do not apply to any rubber or mixture of rubbers which has been
compounded, before or after coagulation, with :
(i) vulcanising agents, accelerators, retarders or activators (other than those added for the
preparation of pre-vulcanised rubber latex);
(ii) pigments or other colouring matter, other than those added solely for the purpose of
identification;
(iii) plasticisers or extenders (except mineral oil in the case of oil-extended rubber), fillers,
reinforcing agents, organic solvents or any other substances, except those permitted under (B);
(B) The presence of the following substances in any rubber or mixture of rubbers shall not affect its
classification in heading 40.01 or 40.02, as the case may be, provided that such rubber or mixture
of rubbers retains its essential character as a raw material:
(i) emulsifiers or anti-tack agents;
(ii) small amounts of breakdown products of emulsifiers;
(iii) very small amounts of the following : heat-sensitive agents (generally for obtaining
thermosensitive rubber latexes), cationic surface-active agents (generally for obtaining electro-
positive rubber latexes), antioxidants, coagulants, crumbling agents, freeze-resisting agents,
peptisers, preservatives, stabilisers, viscosity-control agents, or similar special-purpose
additives.
Section VII
Chapter 40
134
6.- For the purposes of heading 40.04, the expression “waste, parings and scrap” means rubber waste,
parings and scrap from the manufacture or working of rubber and rubber goods definitely not usable
as such because of cutting-up, wear or other reasons.
7.- Thread wholly of vulcanised rubber, of which any cross-sectional dimension exceeds 5 mm, is to be
classified as strip, rods or profile shapes, of heading 40.08.
8.- Heading 40.10 includes conveyor or transmission belts or belting of textile fabric impregnated, coated,
covered or laminated with rubber or made from textile yarn or cord impregnated, coated, covered or
sheathed with rubber.
9.- In headings 40.01, 40.02, 40.03, 40.05 and 40.08, the expressions “plates”, “sheets” and “strip” apply
only to plates, sheets and strip and to blocks of regular geometric shape, uncut or simply cut to
rectangular (including square) shape, whether or not having the character of articles and whether or not
printed or otherwise surface-worked, but not otherwise cut to shape or further worked.
In heading 40.08 the expressions “rods” and “profile shapes” apply only to such products, whether or
not cut to length or surface-worked but not otherwise worked.
_________________
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
40.01 Natural rubber, balata, gutta-percha, guayule,
chicle and similar natural gums, in primary forms
or in plates, sheets or strip.
4001.100 - Natural rubber latex, whether or not pre-vulcanised value 1. kg 22.25%
- Natural rubber in other forms :
4001.210 -- Smoked sheets value 1. kg 22.25%
4001.220 -- Technically specified natural rubber (TSNR) value 1. kg 22.25%
4001.290 -- Other value 1. kg 22.25%
4001.300 - Balata, gutta-percha, guayule, chicle and similar
natural gums
value 1. kg 22.25%
40.02 Synthetic rubber and factice derived from oils, in
primary forms or in plates, sheets or strip;
mixtures of any product of heading 40.01 with any
product of this heading, in primary forms or in
plates, sheets or strip.
- Styrene-butadiene rubber (SBR); carboxylated
styrene-butadiene rubber (XSBR) :
4002.110 -- Latex value 1. kg 22.25%
4002.190 -- Other value 1. kg 22.25%
4002.200 - Butadiene rubber (BR) value 1. kg 22.25%
- Isobutene-isoprene (butyl) rubber (IIR); halo-
isobutene-isoprene rubber (CIIR or BIIR) :
4002.310 -- Isobutene-isoprene (butyl) rubber (IIR) value 1. kg 22.25%
4002.390 -- Other value 1. kg 22.25%
- Chloroprene (chlorobutadiene) rubber (CR) :
4002.410 -- Latex value 1. kg 22.25%
4002.490 -- Other value 1. kg 22.25%
- Acrylonitrile-butadiene rubber (NBR) :
4002.510 -- Latex value 1. kg 22.25%
4002.590 -- Other value 1. kg 22.25%
4002.600 - Isoprene rubber (IR) value 1. kg 22.25%
4002.700 - Ethylene-propylene-non-conjugated diene rubber
(EPDM)
value 1. kg 22.25%
4002.800 - Mixtures of any product of heading 40.01 with any
product of this heading
value 1. kg 22.25%
- Other :
4002.910 -- Latex value 1. kg 22.25%
Section VII
Chapter 40
135
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
4002.990 -- Other value 1. kg 22.25%
40.03 4003.000 Reclaimed rubber in primary forms or in plates,
sheets or strip.
value 1. kg 22.25%
40.04 4004.000 Waste, parings and scrap of rubber (other than
hard rubber) and powders and granules obtained
therefrom.
value 1. kg 22.25%
40.05 Compounded rubber, unvulcanised, in primary
forms or in plates, sheets or strip.
4005.100 - Compounded with carbon black or silica value 1. kg 22.25%
4005.200 - Solutions; dispersions other than those of
subheading 4005.100
value 1. kg 22.25%
- Other :
4005.910 -- Plates, sheets and strip value 1. kg 22.25%
4005.990 -- Other value 1. kg 22.25%
40.06 Other forms (for example, rods, tubes and profile
shapes) and articles (for example, discs and rings),
of unvulcanised rubber.
4006.100 - “Camel-back” strips for retreading rubber tyres value 1. kg 22.25%
4006.900 - Other value 1. kg 22.25%
40.07 4007.000 Vulcanised rubber thread and cord. value 1. kg 22.25%
40.08 Plates, sheets, strip, rods and profile shapes, of
vulcanised rubber other than hard rubber.
- Of cellular rubber :
4008.110 -- Plates, sheets and strip value 1. kg 22.25%
4008.190 -- Other value 1. kg 22.25%
- Of non-cellular rubber :
4008.210 -- Plates, sheets and strip value 1. kg 22.25%
4008.290 -- Other value 1. kg 22.25%
40.09 Tubes, pipes and hoses, of vulcanised rubber other
than hard rubber, with or without their fittings (for
example, joints, elbows, flanges).
- Not reinforced or otherwise combined with other
materials :
4009.110 -- Without fittings value 1. kg 22.25%
4009.120 -- With fittings value 1. kg 22.25%
- Reinforced or otherwise combined only with metal :
4009.210 -- Without fittings value 1. kg 22.25%
4009.220 -- With fittings value 1. kg 22.25%
- Reinforced or otherwise combined only with textile
materials :
4009.310 -- Without fittings value 1. kg 22.25%
4009.320 -- With fittings value 1. kg 22.25%
- Reinforced or otherwise combined with other
materials :
4009.410 -- Without fittings value 1. kg 22.25%
4009.420 -- With fittings value 1. kg 22.25%
40.10 Conveyor or transmission belts or belting, of
vulcanised rubber.
- Conveyor belts or belting :
Section VII
Chapter 40
136
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
4010.110 -- Reinforced only with metal value 1. kg 22.25%
4010.120 -- Reinforced only with textile materials value 1. kg 22.25%
4010.190 -- Other value 1. kg 22.25%
- Transmission belts or belting :
4010.310 -- Endless transmission belts of trapezoidal cross-
section (V-belts), V-ribbed, of an outside
circumference exceeding 60 cm but not
exceeding 180 cm
value 1. kg 22.25%
4010.320 -- Endless transmission belts of trapezoidal cross-
section (V-belts), other than V-ribbed, of an
outside circumference exceeding 60 cm but not
exceeding 180 cm
value 1. kg 22.25%
4010.330 -- Endless transmission belts of trapezoidal cross-
section (V-belts), V-ribbed, of an outside
circumference exceeding 180 cm but not
exceeding 240 cm
value 1. kg 22.25%
4010.340 -- Endless transmission belts of trapezoidal cross-
section (V-belts), other than V-ribbed, of an
outside circumference exceeding 180 cm but not
exceeding 240 cm
value 1. kg 22.25%
4010.350 -- Endless synchronous belts, of an outside
circumference exceeding 60 cm but not
exceeding 150 cm
value 1. kg 22.25%
4010.360 -- Endless synchronous belts, of an outside
circumference exceeding 150 cm but not
exceeding 198 cm
value 1. kg 22.25%
4010.390 -- Other value 1. kg 22.25%
40.11 New pneumatic tyres, of rubber.
4011.100 - Of a kind used on motor cars (including station
wagons and racing cars)
value 1. u 33.5%
4011.200 - Of a kind used on buses or lorries value 1. u 33.5%
4011.300 - Of a kind used on aircraft value 1. u 33.5%
4011.400 - Of a kind used on motorcycles value 1. u 33.5%
4011.500 - Of a kind used on bicycles value 1. u 33.5%
- Other, having a “herring-bone” or similar tread :
4011.610 -- Of a kind used on agricultural or forestry
vehicles and machines
value 1. u 33.5%
4011.620 -- Of a kind used on construction or industrial
handling vehicles and machines and having a
rim size not exceeding 61cm
value 1. u 33.5%
4011.630 -- Of a kind used on construction or industrial
handling vehicles and machines and having a
rim size exceeding 61 cm
value 1. u 33.5%
4011.690 -- Other value 1. u 33.5%
- Other :
4011.920 -- Of a kind used on agricultural or forestry
vehicles and machines
value 1. u 33.5%
4011.930 -- Of a kind used on construction or industrial
handling vehicles and machines and having a
rim size not exceeding 61 cm
value 1. u 33.5%
4011.940 -- Of a kind used on construction or industrial
handling vehicles and machines and having a
rim size exceeding 61cm
value 1. u 33.5%
4011.990 -- Other value 1. u 33.5%
40.12 Retreaded or used pneumatic tyres of rubber;
solid or cushion tyres, tyre treads and tyre flaps,
of rubber.
- Retreaded tyres :
Section VII
Chapter 40
137
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
4012.110 -- Of a kind used on motor cars (including station
wagons and racing cars)
value 1. u 33.5%
4012.120 -- Of a kind used on buses or lorries value 1. u 33.5%
4012.130 -- Of a kind used on aircraft value 1. u 33.5%
4012.190 -- Other value 1. u 33.5%
4012.200 - Used pneumatic tyres value 1. u 33.5%
4012.900 - Other value 1. u 33.5%
40.13 Inner tubes, of rubber.
4013.100 - Of a kind used on motor cars (including station
wagons and racing cars), buses or lorries
value 1. u 22.25%
4013.200 - Of a kind used on bicycles value 1. u 22.25%
4013.900 - Other value 1. u 22.25%
40.14 Hygienic or pharmaceutical articles (including
teats), of vulcanised rubber other than hard rubber,
with or without fittings of hard rubber.
4014.100 - Sheath contraceptives value 1. kg 0%
4014.900 - Other value 1. kg 22.25%
40.15 Articles of apparel and clothing accessories
(including gloves, mittens and mitts), for all
purposes, of vulcanised rubber other than hard
rubber.
- Gloves, mittens and mitts :
4015.110 -- Surgical value 1. kg 6.5%
4015.190 -- Other value 1. kg 6.5%
4015.900 - Other value 1. kg 6.5%
40.16 Other articles of vulcanised rubber other than hard
rubber.
4016.100 - Of cellular rubber value 1. kg 22.25%
- Other :
4016.910 -- Floor coverings and mats value 1. kg 22.25%
4016.920 -- Erasers value 1. kg 22.25%
4016.930 -- Gaskets, washers and other seals value 1. kg 22.25%
4016.940 -- Boat or dock fenders, whether or not inflatable value 1. kg 22.25%
4016.950 -- Other inflatable articles value 1. kg 22.25%
4016.990 -- Other value 1. kg 22.25%
40.17 4017.000 Hard rubber (for example, ebonite) in all forms,
including waste and scrap; articles of hard rubber.
value 1. kg 22.25%
Section VIII
Chapter 41
138
Section VIII
RAW HIDES AND SKINS, LEATHER, FURSKINS AND
ARTICLES THEREOF; SADDLERY AND HARNESS; TRAVEL GOODS,
HANDBAGS AND SIMILAR CONTAINERS;
ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORM GUT)
Chapter 41
Raw hides and skins (other than furskins) and leather
Notes.
1.- This Chapter does not cover :
(a) Parings or similar waste, of raw hides or skins (heading 05.11);
(b) Birdskins or parts of birdskins, with their feathers or down, of heading 05.05 or 67.01; or
(c) Hides or skins, with the hair or wool on, raw, tanned or dressed (Chapter 43); the following are,
however, to be classified in Chapter 41, namely, raw hides and skins with the hair or wool on, of
bovine animals (including buffalo), of equine animals, of sheep or lambs (except Astrakhan,
Broadtail, Caracul, Persian or similar lambs, Indian, Chinese, Mongolian or Tibetan lambs), of
goats or kids (except Yemen, Mongolian or Tibetan goats and kids), of swine (including peccary),
of chamois, of gazelle, of camels (including dromedaries), of reindeer, of elk, of deer, of roebucks
or of dogs.
2.- (A) Headings 41.04 to 41.06 do not cover hides and skins which have undergone a tanning (including
pre-tanning) process which is reversible (headings 41.01 to 41.03, as the case may be).
(B) For the purposes of headings 41.04 to 41.06, the term “crust” includes hides and skins that have
been retanned, coloured or fat-liquored (stuffed) prior to drying.
3.- Throughout the Nomenclature the expression “composition leather” means only substances of the kind
referred to in heading 41.15.
__________________
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
41.01 Raw hides and skins of bovine (including buffalo)
or equine animals (fresh, or salted, dried, limed,
pickled or otherwise preserved, but not tanned,
parchment-dressed or further prepared), whether
or not dehaired or split.
4101.200 - Whole hides and skins, of a weight per skin not
exceeding 8 kg when simply dried, 10 kg when dry-
salted, or 16 kg when fresh, wet-salted or
otherwise preserved
value 1. kg 22.25%
4101.500 - Whole hides and skins, of a weight exceeding 16 kg value 1. kg 22.25%
4101.900 - Other, including butts, bends and bellies value 1. kg 22.25%
41.02 Raw skins of sheep or lambs (fresh, or salted,
dried, limed, pickled or otherwise preserved, but
not tanned, parchment-dressed or further
prepared), whether or not with wool on or split,
other than those excluded by Note 1 (c) to this
Chapter.
4102.100 - With wool on value 1. kg 22.25%
- Without wool on :
4102.210 -- Pickled value 1. kg 22.25%
4102.290 -- Other value 1. kg 22.25%
Section VIII
Chapter 41
139
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
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.
4103.200 - Of reptiles value 1. kg 22.25%
4103.300 - Of swine value 1. kg 22.25%
4103.900 - Other value 1. kg 22.25%
41.04 Tanned or crust hides and skins of bovine
(including buffalo) or equine animals, without hair
on, whether or not split, but not further prepared.
- In the wet state (including wet-blue) :
4104.110 -- Full grains, unsplit; grain splits value 1. kg 22.25%
4104.190 -- Other value 1. kg 22.25%
- In the dry state (crust) :
4104.410 -- Full grains, unsplit; grain splits value 1. kg 22.25%
4104.490 -- Other value 1. kg 22.25%
41.05 Tanned or crust skins of sheep or lambs, without
wool on, whether or not split, but not further
prepared.
4105.100 - In the wet state (including wet-blue) value 1. kg 22.25%
4105.300 - In the dry state (crust) value 1. kg 22.25%
41.06 Tanned or crust hides and skins of other animals,
without wool or hair on, whether or not split, but
not further prepared.
- Of goats or kids :
4106.210 -- In the wet state (including wet-blue) value 1. kg 22.25%
4106.220 -- In the dry state (crust) value 1. kg 22.25%
- Of swine :
4106.310 -- In the wet state (including wet-blue) value 1. kg 22.25%
4106.320 -- In the dry state (crust) value 1. kg 22.25%
4106.400 - Of reptiles value 1. kg 22.25%
- Other :
4106.910 -- In the wet state (including wet-blue) value 1. kg 22.25%
4106.920 -- In the dry state (crust) value 1. kg 22.25%
41.07 Leather further prepared after tanning or crusting,
including parchment-dressed leather, of bovine
(including buffalo) or equine animals, without hair
on, whether or not split, other than leather of
heading 41.14.
- Whole hides and skins :
4107.110 -- Full grains, unsplit value 1. kg 22.25%
4107.120 -- Grain splits value 1. kg 22.25%
4107.190 -- Other value 1. kg 22.25%
- Other, including sides :
4107.910 -- Full grains, unsplit value 1. kg 22.25%
4107.920 -- Grain splits value 1. kg 22.25%
4107.990 -- Other value 1. kg 22.25%
[41.08]
Section VIII
Chapter 41
140
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
[41.09]
[41.10]
[41.11]
41.12 4112.000 Leather further prepared after tanning or
crusting, including parchment-dressed leather, of
sheep or lamb, without wool on, whether or not
split, other than leather of heading 41.14.
value 1. kg 22.25%
41.13 Leather further prepared after tanning or
crusting, including parchment-dressed leather, of
other animals, without wool or hair on, whether
or not split, other than leather of heading 41.14.
4113.100 - Of goats or kids value 1. kg 22.25%
4113.200 - Of swine value 1. kg 22.25%
4113.300 - Of reptiles value 1. kg 22.25%
4113.900 - Other value 1. kg 22.25%
41.14 Chamois (including combination chamois)
leather; patent leather and patent laminated
leather; metallised leather.
4114.100 - Chamois (including combination chamois) leather value 1. kg 22.25%
4114.200 - Patent leather and patent laminated leather;
metallised leather
value 1. kg 22.25%
41.15 Composition leather with a basis of leather or
leather fibre, in slabs, sheets or strip, whether or
not in rolls; parings and other waste of leather or
of composition leather, not suitable for the
manufacture of leather articles; leather dust,
powder and flour.
4115.100 - Composition leather with a basis of leather or
leather fibre, in slabs, sheets or strip, whether or
not in rolls
value 1. kg 22.25%
4115.200 - Parings and other waste of leather or of
composition leather, not suitable for the
manufacture of leather articles; leather dust,
powder and flour
value 1. kg 22.25%
_________________
Section VIII
Chapter 42
141
Chapter 42
Articles of leather; saddlery and harness;
travel goods, handbags and similar containers;
articles of animal gut (other than silk-worm gut)
Notes.
1.- This Chapter does not cover :
(a) Sterile surgical catgut or similar sterile suture materials (heading 30.06);
(b) Articles of apparel or clothing accessories (except gloves, mittens and mitts), lined with furskin or
artificial fur or to which furskin or artificial fur is attached on the outside except as mere trimming
(heading 43.03 or 43.04);
(c) Made up articles of netting (heading 56.08);
(d) Articles of Chapter 64;
(e) Headgear or parts thereof of Chapter 65;
(f) Whips, riding-crops or other articles of heading 66.02;
(g) Cuff-links, bracelets or other imitation jewellery (heading 71.17);
(h) Fittings or trimmings for harness, such as stirrups, bits, horse brasses and buckles, separately
presented (generally Section XV);
(ij) Strings, skins for drums or the like, or other parts of musical instruments (heading 92.09);
(k) Articles of Chapter 94 (for example, furniture, lamps and lighting fittings);
(l) Articles of Chapter 95 (for example, toys, games, sports requisites); or
(m) Buttons, press-fasteners, snap-fasteners, press-studs, button moulds or other parts of these
articles, button blanks, of heading 96.06.
2.- (A) In addition to the provisions of Note 1 above, heading 42.02 does not cover :
(a) Bags made of sheeting of plastics, whether or not printed, with handles, not designed for
prolonged use (heading 39.23);
(b) Articles of plaiting materials (heading 46.02).
(B) Articles of headings 42.02 and 42.03 which have parts of precious metal or metal clad with precious
metal, of natural or cultured pearls, of precious or semi-precious stones (natural, synthetic or
reconstructed) remain classified in those headings even if such parts constitute more than minor
fittings or minor ornamentation, provided that these parts do not give the articles their essential
character. If, on the other hand, the parts give the articles their essential character, the articles are
to be classified in Chapter 71.
3.- For the purposes of heading 42.03, the expression “articles of apparel and clothing accessories” applies,
inter alia, to gloves, mittens and mitts (including those for sport or for protection), aprons and other
protective clothing, braces, belts, bandoliers and wrist straps, but excluding watch straps
(heading 91.13).
_________________
Section VIII
Chapter 42
142
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
42.01 4201.000 Saddlery and harness for any animal (including
traces, leads, knee pads, muzzles, saddle cloths,
saddle bags, dog coats and the like), of any
material.
value 1. kg 22.25%
42.02 Trunks, suit-cases, vanity-cases, executive-cases,
brief-cases, school satchels, spectacle cases,
binocular cases, camera cases, musical instrument
cases, gun cases, holsters and similar containers;
travelling-bags, insulated food or beverages bags,
toilet bags, rucksacks, handbags, shopping-bags,
wallets, purses, map-cases, cigarette-cases,
tobacco-pouches, tool bags, sports bags, bottle-
cases, jewellery boxes, powder-boxes, cutlery cases
and similar containers, of leather or of
composition leather, of sheeting of plastics, of
textile materials, of vulcanised fibre or of
paperboard, or wholly or mainly covered with such
materials or with paper.
- Trunks, suit-cases, vanity-cases, executive-cases,
brief-cases, school satchels and similar containers:
4202.110 -- With outer surface of leather, of composition
leather or of patent leather
value 1. u 6.5%
4202.120 -- With outer surface of plastics or of textile
materials
value 1. u 6.5%
4202.190 -- Other value 1. u 6.5%
- Handbags, whether or not with shoulder strap,
including those without handle :
4202.210 -- With outer surface of leather, of composition
leather or of patent leather
value 1. u 6.5%
4202.220 -- With outer surface of plastic sheeting or of textile
materials
value 1. u 6.5%
4202.290 -- Other value 1. u 6.5%
- Articles of a kind normally carried in the pocket or
in the handbag :
4202.310 -- With outer surface of leather, of composition
leather or of patent leather
value 1. u 6.5%
4202.320 -- With outer surface of plastic sheeting or of textile
materials
value 1. u 6.5%
4202.390 -- Other value 1. u 6.5%
- Other :
4202.910 -- With outer surface of leather, of composition
leather or of patent leather
value 1. u 6.5%
4202.920 -- With outer surface of plastic sheeting or of textile
materials
value 1. u 6.5%
4202.990 -- Other value 1. u 6.5%
42.03 Articles of apparel and clothing accessories, of
leather or of composition leather.
4203.100 - Articles of apparel value 1. kg 6.5%
- Gloves, mittens and mitts :
4203.210 -- Specially designed for use in sports value 1. kg 6.5%
4203.290 -- Other value 1. kg 6.5%
4203.300 - Belts and bandoliers value 1. kg 6.5%
4203.400 - Other clothing accessories value 1. kg 6.5%
[42.04]
42.05 4205.000 Other articles of leather or of composition leather. value 1. kg 22.25%
Section VIII
Chapter 42
143
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
42.06 4206.000 Articles of gut (other than silk-worm gut), of
goldbeater's skin, of bladders or of tendons.
value 1. kg 22.25%
_________________
Section VIII
Chapter 43
144
Chapter 43
Furskins and artificial fur; manufactures thereof
Notes.
1.- Throughout the Nomenclature references to “furskins”, other than to raw furskins of heading 43.01,
apply to hides or skins of all animals which have been tanned or dressed with the hair or wool on.
2.- This Chapter does not cover :
(a) Birdskins or parts of birdskins, with their feathers or down (heading 05.05 or 67.01);
(b) Raw hides or skins, with the hair or wool on, of Chapter 41 (see Note 1 (c) to that Chapter);
(c) Gloves, mittens and mitts consisting of leather and furskin or of leather and artificial fur
(heading 42.03);
(d) Articles of Chapter 64;
(e) Headgear or parts thereof of Chapter 65; or
(f) Articles of Chapter 95 (for example, toys, games, sports requisites).
3.- Heading 43.03 includes furskins and parts thereof, assembled with the addition of other materials, and
furskins and parts thereof, sewn together in the form of garments or parts or accessories of garments or
in the form of other articles.
4.- Articles of apparel and clothing accessories (except those excluded by Note 2) lined with furskin or
artificial fur or to which furskin or artificial fur is attached on the outside except as mere trimming are
to be classified in heading 43.03 or 43.04 as the case may be.
5.- Throughout the Nomenclature the expression “artificial fur” means any imitation of furskin consisting of
wool, hair or other fibres gummed or sewn on to leather, woven fabric or other materials, but does not
include imitation furskins obtained by weaving or knitting (generally, heading 58.01 or 60.01).
_________________
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
43.01 Raw furskins (including heads, tails, paws and
other pieces or cuttings, suitable for furriers' use),
other than raw hides and skins of heading 41.01,
41.02 or 41.03.
4301.100 - Of mink, whole, with or without head, tail or paws value 1. kg 33.5%
4301.300 - 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
value 1. kg 33.5%
4301.600 - Of fox, whole, with or without head, tail or paws value 1. kg 33.5%
4301.800 - Other furskins, whole, with or without head, tail or
paws
value 1. kg 33.5%
4301.900 - Heads, tails, paws and other pieces or cuttings,
suitable for furriers' use
value 1. kg 33.5%
43.02 Tanned or dressed furskins (including heads, tails,
paws and other pieces or cuttings), unassembled,
or assembled (without the addition of other
materials) other than those of heading 43.03.
- Whole skins, with or without head, tail or paws, not
assembled:
4302.110 -- Of mink value 1. kg 33.5%
4302.190 -- Other value 1. kg 33.5%
4302.200 - Heads, tails, paws and other pieces or cuttings, not
assembled
value 1. kg 33.5%
4302.300 - Whole skins and pieces or cuttings thereof,
assembled
value 1. kg 33.5%
43.03 Articles of apparel, clothing accessories and other
articles of furskin.
Section VIII
Chapter 43
145
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
4303.100 - Articles of apparel and clothing accessories value 1. kg 33.5%
4303.900 - Other value 1. kg 33.5%
43.04 4304.000 Artificial fur and articles thereof. value 1. kg 33.5%
____________________
Section IX
Chapter 44
146
Section IX
WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND
ARTICLES OF CORK; MANUFACTURES OF STRAW, OF ESPARTO OR
OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK
Chapter 44
Wood and articles of wood; wood charcoal
Notes.
1.- This Chapter does not cover :
(a) Wood, in chips, in shavings, crushed, ground or powdered, of a kind used primarily in perfumery,
in pharmacy, or for insecticidal, fungicidal or similar purposes (heading 12.11);
(b) Bamboos or other materials of a woody nature of a kind used primarily for plaiting, in the rough,
whether or not split, sawn lengthwise or cut to length (heading 14.01);
(c) Wood, in chips, in shavings, ground or powdered, of a kind used primarily in dyeing or in tanning
(heading 14.04);
(d) Activated charcoal (heading 38.02);
(e) Articles of heading 42.02;
(f) Goods of Chapter 46;
(g) Footwear or parts thereof of Chapter 64;
(h) Goods of Chapter 66 (for example, umbrellas and walking-sticks and parts thereof);
(ij) Goods of heading 68.08;
(k) Imitation jewellery of heading 71.17;
(l) Goods of Section XVI or Section XVII (for example, machine parts, cases, covers, cabinets for
machines and apparatus and wheelwrights' wares);
(m) Goods of Section XVIII (for example, clock cases and musical instruments and parts thereof);
(n) Parts of firearms (heading 93.05);
(o) Articles of Chapter 94 (for example, furniture, lamps and lighting fittings, prefabricated buildings);
(p) Articles of Chapter 95 (for example, toys, games, sports requisites);
(q) Articles of Chapter 96 (for example, smoking pipes and parts thereof, buttons, pencils) excluding
bodies and handles, of wood, for articles of heading 96.03; or
(r) Articles of Chapter 97 (for example, works of art).
2.- In this Chapter, the expression “densified wood” means wood which has been subjected to chemical
or physical treatment (being, in the case of layers bonded together, treatment in excess of that needed
to ensure a good bond), and which has thereby acquired increased density or hardness together with
improved mechanical strength or resistance to chemical or electrical agencies.
3.- Headings 44.14 to 44.21 apply to articles of the respective descriptions of particle board or similar
board, fibreboard, laminated wood or densified wood as they apply to such articles of wood.
4.- Products of heading 44.10, 44.11 or 44.12 may be worked to form the shapes provided for in respect
of the goods of heading 44.09, curved, corrugated, perforated, cut or formed to shapes other than
square or rectangular or submitted to any other operation provided it does not give them the
character of articles of other headings.
5.- Heading 44.17 does not apply to tools in which the blade, working edge, working surface or other
working part is formed by any of the materials specified in Note 1 to Chapter 82.
6.- Subject to Note 1 above and except where the context otherwise requires, any reference to “wood” in a
heading of this Chapter applies also to bamboos and other materials of a woody nature.
Section IX
Chapter 44
147
Subheading Note.
1.- For the purposes of subheadings 4403.410 to 4403.490, 4407.210 to 4407.290, 4408.310 to
4408.390 and 4412.310, the expression “tropical wood” means one of the following types of wood :
Abura, Acajou d'Afrique, Afrormosia, Ako, Alan, Andiroba, Aningré, Avodiré, Azobé, Balau, Balsa,
Bossé clair, Bossé foncé, Cativo, Cedro, Dabema, Dark Red Meranti, Dibétou, Doussié, Framiré,
Freijo, Fromager, Fuma, Geronggang, Ilomba, Imbuia, Ipé, Iroko, Jaboty, Jelutong, Jequitiba,
Jongkong, Kapur, Kempas, Keruing, Kosipo, Kotibé, Koto, Light Red Meranti, Limba, Louro,
Maçaranduba, Mahogany, Makoré, Mandioqueira, Mansonia, Mengkulang, Meranti Bakau, Merawan,
Merbau, Merpauh, Mersawa, Moabi, Niangon, Nyatoh, Obeche, Okoumé, Onzabili, Orey, Ovengkol,
Ozigo, Padauk, Paldao, Palissandre de Guatemala, Palissandre de Para, Palissandre de Rio,
Palissandre de Rose, Pau Amarelo, Pau Marfim, Pulai, Punah, Quaruba, Ramin, Sapelli, Saqui-Saqui,
Sepetir, Sipo, Sucupira, Suren, Tauari, Teak, Tiama, Tola, Virola, White Lauan, White Meranti, White
Seraya, Yellow Meranti.
_________________
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
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.
4401.100 - Fuel wood, in logs, in billets, in twigs, in faggots or
in similar forms
value 1. kg 5%
- Wood in chips or particles :
4401.210 -- Coniferous value 1. kg 5%
4401.220 -- Non-coniferous value 1. kg 5%
4401.300 - Sawdust and wood waste and scrap, whether or not
agglomerated in logs, briquettes, pellets or similar
forms
value 1. kg 5%
44.02 Wood charcoal (including shell or nut charcoal),
whether or not agglomerated.
4402.100 - Of bamboo value 1. kg 22.25%
4402.900 - Other value 1. kg 22.25%
44.03 Wood in the rough, whether or not stripped of bark
or sapwood, or roughly squared.
4403.100 - Treated with paint, stains, creosote or other
preservatives
value 1. m3 5%
4403.200 - Other, coniferous value 1. m3 5%
- Other, of tropical wood specified in Subheading
Note 1 to this Chapter :
4403.410 -- Dark Red Meranti, Light Red Meranti and Meranti
Bakau
value 1. m3 5%
4403.490 -- Other value 1. m3 5%
- Other :
4403.910 -- Of oak (Quercus spp.) value 1. m3 5%
4403.920 -- Of beech (Fagus spp.) value 1. m3 5%
4403.990 -- Other value 1. m3 5%
44.04 Hoopwood; split poles; piles, pickets and stakes of
wood, pointed but not sawn lengthwise; wooden
sticks, roughly trimmed but not turned, bent or
otherwise worked, suitable for the manufacture of
walking-sticks, umbrellas, tool handles or the like;
chipwood and the like.
4404.100 - Coniferous value 1. kg 5%
4404.200 - Non-coniferous value 1. kg 5%
Section IX
Chapter 44
148
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
44.05 4405.000 Wood wool; wood flour. value 1. kg 22.25%
44.06 Railway or tramway sleepers (cross-ties) of wood.
4406.100 - Not impregnated value 1. m3 5%
4406.900 - Other value 1. m3 5%
44.07 Wood sawn or chipped lengthwise, sliced or peeled,
whether or not planed, sanded or end-jointed, of a
thickness exceeding 6 mm.
4407.100 - Coniferous value 1. m3 5%
- Of tropical wood specified in Subheading Note 1 to
this Chapter :
4407.210 -- Mahogany (Swietenia spp.) value 1. m3 5%
4407.220 -- Virola, Imbuia and Balsa value 1. m3 5%
4407.250 -- Dark Red Meranti, Light Red Meranti and Meranti
Bakau
value 1. m3 5%
4407.260 -- White Lauan, White Meranti, White Seraya, Yellow
Meranti and Alan
value 1. m3 5%
4407.270 -- Sapelli value 1. m3 5%
4407.280 -- Iroko value 1. m3 5%
4407.290 -- Other value 1. m3 5%
- Other :
4407.910 -- Of oak (Quercus spp.) value 1. m3 5%
4407.920 -- Of beech (Fagus spp.) value 1. m3 5%
4407.930 -- Of maple (Acer spp.) value 1. m3 5%
4407.940 -- Of cherry (Prunus spp.) value 1. m3 5%
4407.950 -- Of ash (Fraxinus spp.) value 1. m3 5%
4407.990 -- Other value 1. m3 5%
44.08 Sheets for veneering (including those obtained by
slicing laminated wood), for plywood or for similar
laminated wood and other wood, sawn lengthwise,
sliced or peeled, whether or not planed, sanded,
spliced or end-jointed, of a thickness not
exceeding 6 mm.
4408.100 - Coniferous value 1. kg 22.25%
- Of tropical wood specified in Subheading Note 1 to
this Chapter :
4408.310 -- Dark Red Meranti, Light Red Meranti and Meranti
Bakau
value 1. kg 22.25%
4408.390 -- Other value 1. kg 22.25%
4408.900 - Other value 1. kg 22.25%
44.09 Wood (including strips and friezes for parquet
flooring, not assembled) continuously shaped
(tongued, grooved, rebated, chamfered, V-jointed,
beaded, moulded, rounded or the like) along any of
its edges, ends or faces, whether or not planed,
sanded or end-jointed.
4409.100 - Coniferous value 1. kg 10%
- Non-coniferous :
4409.210 -- Of bamboo value 1. kg 10%
4409.290 -- Other value 1. kg 10%
Section IX
Chapter 44
149
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
44.10 Particle board, oriented strand board (OSB) and
similar board (for example, waferboard) of wood
or other ligneous materials, whether or not
agglomerated with resins or other organic
binding substances.
- Of wood :
4410.110 -- Particle board value 1. kg 22.25%
4410.120 -- Oriented strand board (OSB) value 1. kg 22.25%
4410.190 -- Other value 1. kg 22.25%
4410.900 - Other value 1. kg 22.25%
44.11 Fibreboard of wood or other ligneous materials,
whether or not bonded with resins or other
organic substances.
- Medium density fibreboard (MDF) :
4411.120 -- Of a thickness not exceeding 5 mm value 1. kg 22.25%
4411.130 -- Of a thickness exceeding 5 mm but not
exceeding 9 mm
value 1. kg 22.25%
4411.140 -- Of a thickness exceeding 9 mm value 1. kg 22.25%
- Other :
4411.920 -- Of a density exceeding 0.8 g/cm³ value 1. kg 22.25%
4411.930 -- Of a density exceeding 0.5 g/cm³ but not
exceeding 0.8 g/cm³
value 1. kg 22.25%
4411.940 -- Of a density not exceeding 0.5 g/cm³ value 1. kg 22.25%
44.12 Plywood, veneered panels and similar laminated
wood.
- Of bamboo :
4412.101 --- Flooring Panels value 1. m3 10%
4412.109 --- Other value 1. m3 22.25%
- Other plywood, consisting solely of sheets of wood
(other than bamboo), each ply not exceeding
6 mm thickness :
4412.310 -- With at least one outer ply of tropical wood
specified in Subheading Note 1 to this Chapter :
4412.311 --- Flooring Panels value 1. m3 10%
4412.319 --- Other value 1. m3 22.25%
-- Other, with at least one outer ply of non-
coniferous wood :
4412.321 --- Flooring Panels value 1. m3 10%
4412.329 --- Other value 1. m3 22.25%
-- Other :
4412.391 --- Flooring Panels value 1. m3 10%
4412.399 --- Other value 1. m3 22.25%
- Other :
-- Blockboard, laminboard and battenboard :
4412.941 --- Flooring Panels value 1. m3 10%
4412.949 --- Other value 1. m3 22.25%
-- Other :
Section IX
Chapter 44
150
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
4412.991 --- Flooring Panels value 1. m3 10%
4412.999 --- Other value 1. m3 22.25%
44.13 4413.000 Densified wood, in blocks, plates, strips or profile
shapes.
value 1. kg 22.25%
44.14 4414.000 Wooden frames for paintings, photographs, mirrors
or similar objects.
value 1. kg 22.25%
44.15 Packing cases, boxes, crates, drums and similar
packings, of wood; cable-drums of wood; pallets,
box pallets and other load boards, of wood; pallet
collars of wood.
4415.100 - Cases, boxes, crates, drums and similar packings;
cable-drums
value 1. u 22.25%
4415.200 - Pallets, box pallets and other load boards; pallet
collars
value 1. u 22.25%
44.16 4416.000 Casks, barrels, vats, tubs and other coopers'
products and parts thereof, of wood, including
staves.
value 1. kg 22.25%
44.17 4417.000 Tools, tool bodies, tool handles, broom or brush
bodies and handles, of wood; boot or shoe lasts
and trees, of wood.
value 1. kg 22.25%
44.18 Builders' joinery and carpentry of wood, including
cellular wood panels, assembled flooring panels,
shingles and shakes.
4418.100 - Windows, French-windows and their frames value 1. kg 10%
4418.200 - Doors and their frames and thresholds value 1. kg 10%
4418.400 - Shuttering for concrete constructional work value 1. kg 10%
4418.500 - Shingles and shakes value 1. kg 10%
4418.600 - Posts and beams value 1. kg 10%
- Assembled flooring panels :
4418.710 -- For mosaic floors value 1. kg 10%
4418.720 -- Other, multilayer value 1. kg 10%
4418.790 -- Other value 1. kg 10%
4418.900 - Other value 1. kg 10%
44.19 4419.000 Tableware and kitchenware, of wood. value 1. kg 22.25%
44.20 Wood marquetry and inlaid wood; caskets and
cases for jewellery or cutlery, and similar articles,
of wood; statuettes and other ornaments, of wood;
wooden articles of furniture not falling in Chapter
94.
4420.100 - Statuettes and other ornaments, of wood value 1. kg 22.25%
4420.900 - Other value 1. kg 22.25%
44.21 Other articles of wood.
4421.100 - Clothes hangers value 1. kg 22.25%
4421.900 - Other value 1. kg 22.25%
_________________
Section IX
Chapter 45
151
Chapter 45
Cork and articles of cork
Note.
1.- This Chapter does not cover :
(a) Footwear or parts of footwear of Chapter 64;
(b) Headgear or parts of headgear of Chapter 65; or
(c) Articles of Chapter 95 (for example, toys, games, sports requisites).
_________________
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
45.01 Natural cork, raw or simply prepared; waste cork;
crushed, granulated or ground cork.
4501.100 - Natural cork, raw or simply prepared value 1. kg 22.25%
4501.900 - Other value 1. kg 22.25%
45.02 4502.000 Natural cork, debacked or roughly squared, or in
rectangular (including square) blocks, plates,
sheets or strip (including sharp-edged blanks for
corks or stoppers).
value 1. kg 22.25%
45.03 Articles of natural cork.
4503.100 - Corks and stoppers value 1. kg 22.25%
4503.900 - Other value 1. kg 22.25%
45.04 Agglomerated cork (with or without a binding
substance) and articles of agglomerated cork.
4504.100 - Blocks, plates, sheets and strip; tiles of any shape;
solid cylinders, including discs
value 1. kg 22.25%
4504.900 - Other value 1. kg 22.25%
_________________
Section IX
Chapter 46
152
Chapter 46
Manufactures of straw, of esparto or of other plaiting
materials; basketware and wickerwork
Notes.
1.- In this Chapter the expression “plaiting materials” means materials in a state or form suitable for
plaiting, interlacing or similar processes; it includes straw, osier or willow, bamboos, rattans, rushes,
reeds, strips of wood, strips of other vegetable material (for example, strips of bark, narrow leaves and
raffia or other strips obtained from broad leaves), unspun natural textile fibres, monofilament and strip
and the like of plastics and strips of paper, but not strips of leather or composition leather or of felt or
nonwovens, human hair, horsehair, textile rovings or yarns, or monofilament and strip and the like of
Chapter 54.
2.- This Chapter does not cover :
(a) Wall coverings of heading 48.14;
(b) Twine, cordage, ropes or cables, plaited or not (heading 56.07);
(c) Footwear or headgear or parts thereof of Chapter 64 or 65;
(d) Vehicles or bodies for vehicles of basketware (Chapter 87); or
(e) Articles of Chapter 94 (for example, furniture, lamps and lighting fittings).
3.- For the purposes of heading 46.01, the expression “plaiting materials, plaits and similar products of
plaiting materials, bound together in parallel strands” means plaiting materials, plaits and similar
products of plaiting materials, placed side by side and bound together, in the form of sheets, whether or
not the binding materials are of spun textile materials.
_________________
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
46.01 Plaits and similar products of plaiting materials,
whether or not assembled into strips; plaiting
materials, plaits and similar products of plaiting
materials, bound together in parallel strands or
woven, in sheet form, whether or not being
finished articles (for example, mats, matting,
screens).
- Mats, matting and screens of vegetable materials :
4601.210 -- Of bamboo value 1. kg 22.25%
4601.220 -- Of rattan value 1. kg 22.25%
4601.290 -- Other value 1. kg 22.25%
- Other :
4601.920 -- Of bamboo value 1. kg 22.25%
4601.930 -- Of rattan value 1. kg 22.25%
4601.940 -- Of other vegetable materials value 1. kg 22.25%
4601.990 -- Other value 1. kg 22.25%
46.02 Basketwork, wickerwork and other articles, made
directly to shape from plaiting materials or made
up from goods of heading 46.01; articles of loofah.
- Of vegetable materials :
4602.110 -- Of bamboo value 1. kg 22.25%
4602.120 -- Of rattan value 1. kg 22.25%
4602.190 -- Other value 1. kg 22.25%
4602.900 - Other value 1. kg 22.25%
Section X
Chapter 47
153
Section X
PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL;
RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD;
PAPER AND PAPERBOARD AND ARTICLES THEREOF
Chapter 47
Pulp of wood or of other fibrous cellulosic material;
recovered (waste and scrap) paper or paperboard
Note.
1.- For the purposes of heading 47.02, the expression “chemical wood pulp, dissolving grades” means
chemical wood pulp having by weight an insoluble fraction of 92 % or more for soda or sulphate wood
pulp or of 88 % or more for sulphite wood pulp after one hour in a caustic soda solution containing
18 % sodium hydroxide (NaOH) at 20 °C, and for sulphite wood pulp an ash content that does not
exceed 0.15 % by weight.
_________________
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
47.01 4701.000 Mechanical wood pulp. value 1. kg 22.25%
47.02 4702.000 Chemical wood pulp, dissolving grades. value 1. kg 22.25%
47.03 Chemical wood pulp, soda or sulphate, other than
dissolving grades.
- Unbleached :
4703.110 -- Coniferous value 1. kg 22.25%
4703.190 -- Non-coniferous value 1. kg 22.25%
- Semi-bleached or bleached :
4703.210 -- Coniferous value 1. kg 22.25%
4703.290 -- Non-coniferous value 1. kg 22.25%
47.04 Chemical wood pulp, sulphite, other than
dissolving grades.
- Unbleached :
4704.110 -- Coniferous value 1. kg 22.25%
4704.190 -- Non-coniferous value 1. kg 22.25%
- Semi-bleached or bleached :
4704.210 -- Coniferous value 1. kg 22.25%
4704.290 -- Non-coniferous value 1. kg 22.25%
47.05 4705.000 Wood pulp obtained by a combination of
mechanical and chemical pulping processes.
value 1. kg 22.25%
47.06 Pulps of fibres derived from recovered (waste and
scrap) paper or paperboard or of other fibrous
cellulosic material.
4706.100 - Cotton linters pulp value 1. kg 22.25%
4706.200 - Pulps of fibres derived from recovered (waste and
scrap) paper or paperboard
value 1. kg 22.25%
4706.300 - Other, of bamboo value 1. kg 22.25%
- Other :
4706.910 -- Mechanical value 1. kg 22.25%
Section X
Chapter 47
154
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
4706.920 -- Chemical value 1. kg 22.25%
4706.930 -- Semi-chemical value 1. kg 22.25%
47.07 Recovered (waste and scrap) paper or paperboard.
4707.100 - Unbleached kraft paper or paperboard or corrugated
paper or paperboard
value 1. kg 22.25%
4707.200 - Other paper or paperboard made mainly of bleached
chemical pulp, not coloured in the mass
value 1. kg 22.25%
4707.300 - Paper or paperboard made mainly of mechanical
pulp (for example, newspapers, journals and similar
printed matter)
value 1. kg 22.25%
4707.900 - Other, including unsorted waste and scrap value 1. kg 22.25%
_________________
Section X
Chapter 48
155
Chapter 48
Paper and paperboard; articles of paper pulp,
of paper or of paperboard
Notes.
1.- For the purposes of this Chapter, except where the context otherwise requires, a reference to “paper”
includes references to paperboard (irrespective of thickness or weight per m²).
2.- This Chapter does not cover :
(a) Articles of Chapter 30;
(b) Stamping foils of heading 32.12;
(c) Perfumed papers or papers impregnated or coated with cosmetics (Chapter 33);
(d) Paper or cellulose wadding impregnated, coated or covered with soap or detergent (heading 34.01),
or with polishes, creams or similar preparations (heading 34.05);
(e) Sensitised paper or paperboard of headings 37.01 to 37.04;
(f) Paper impregnated with diagnostic or laboratory reagents (heading 38.22);
(g) Paper-reinforced stratified sheeting of plastics, or one layer of paper or paperboard coated or
covered with a layer of plastics, the latter constituting more than half the total thickness, or articles
of such materials, other than wall coverings of heading 48.14 (Chapter 39);
(h) Articles of heading 42.02 (for example, travel goods);
(ij) Articles of Chapter 46 (manufactures of plaiting material);
(k) Paper yarn or textile articles of paper yarn (Section XI);
(l) Articles of Chapter 64 or Chapter 65;
(m) Abrasive paper or paperboard (heading 68.05) or paper- or paperboard-backed mica (heading 68.14)
(paper and paperboard coated with mica powder are, however, to be classified in this Chapter);
(n) Metal foil backed with paper or paperboard (generally Section XIV or XV);
(o) Articles of heading 92.09; or
(p) Articles of Chapter 95 (for example, toys, games, sports requisites) or Chapter 96 (for example,
buttons).
3.- Subject to the provisions of Note 7, headings 48.01 to 48.05 include paper and paperboard which have
been subjected to calendering, super-calendering, glazing or similar finishing, false water-marking or
surface sizing, and also paper, paperboard, cellulose wadding and webs of cellulose fibres, coloured or
marbled throughout the mass by any method. Except where heading 48.03 otherwise requires, these
headings do not apply to paper, paperboard, cellulose wadding or webs of cellulose fibres which have
been otherwise processed.
4.- In this Chapter the expression “newsprint” means uncoated paper of a kind used for the printing of
newspapers, of which not less than 50 % by weight of the total fibre content consists of wood fibres
obtained by a mechanical or chemi-mechanical process, unsized or very lightly sized, having a surface
roughness Parker Print Surf (1 MPa) on each side exceeding 2.5 micrometres (microns), weighing not
less than 40 g/m² and not more than 65 g/m².
5.- For the purposes of heading 48.02, the expressions “paper and paperboard, of a kind used for writing,
printing or other graphic purposes” and “non perforated punch-cards and punch tape paper” mean
paper and paperboard made mainly from bleached pulp or from pulp obtained by a mechanical or
chemi-mechanical process and satisfying any of the following criteria :
For paper or paperboard weighing not more than 150 g/m2 :
(a) containing 10 % or more of fibres obtained by a mechanical or chemi-mechanical process, and
1. weighing not more than 80 g/m2, or
2. coloured throughout the mass; or
(b) containing more than 8 % ash, and
1. weighing not more than 80 g/m2, or
2. coloured throughout the mass; or
(c) containing more than 3 % ash and having a brightness of 60 % or more; or
Section X
Chapter 48
156
(d) containing more than 3 % but not more than 8 % ash, having a brightness less than 60 %, and a
burst index equal to or less than 2.5 kPa·m2/g; or
(e) containing 3 % ash or less, having a brightness of 60 % or more and a burst index equal to or less
than 2.5 kPa·m2/g.
For paper or paperboard weighing more than 150 g/m2 :
(a) coloured throughout the mass; or
(b) having a brightness of 60 % or more, and
1. a caliper of 225 micrometres (microns) or less, or
2. a caliper of more than 225 micrometres (microns) but not more than 508 micrometres
(microns) and an ash content of more than 3 %; or
(c) having a brightness of less than 60 %, a caliper of 254 micrometres (microns) or less and an ash
content of more than 8 %.
Heading 48.02 does not, however, cover filter paper or paperboard (including tea-bag paper) or felt
paper or paperboard.
6.- In this Chapter “kraft paper and paperboard” means paper and paperboard of which not less than
80 % by weight of the total fibre content consists of fibres obtained by the chemical sulphate or soda
processes.
7.- Except where the terms of the headings otherwise require, paper, paperboard, cellulose wadding
and webs of cellulose fibres answering to a description in two or more of the headings 48.01 to
48.11 are to be classified under that one of such headings which occurs last in numerical order in
the Nomenclature.
8.- Headings 48.01 and 48.03 to 48.09 apply only to paper, paperboard, cellulose wadding and webs of
cellulose fibres :
(a) in strips or rolls of a width exceeding 36 cm; or
(b) in rectangular (including square) sheets with one side exceeding 36 cm and the other side
exceeding 15 cm in the unfolded state.
9.- For the purposes of heading 48.14, the expression “wallpaper and similar wall coverings” applies only
to :
(a) Paper in rolls, of a width of not less than 45 cm and not more than 160 cm, suitable for wall or
ceiling decoration :
(i) Grained, embossed, surface-coloured, design-printed or otherwise surface-decorated (for
example, with textile flock), whether or not coated or covered with transparent protective
plastics;
(ii) With an uneven surface resulting from the incorporation of particles of wood, straw, etc.;
(iii) Coated or covered on the face side with plastics, the layer of plastics being grained,
embossed, coloured, design-printed or otherwise decorated; or
(iv) Covered on the face side with plaiting material, whether or not bound together in parallel
strands or woven;
(b) Borders and friezes, of paper, treated as above, whether or not in rolls, suitable for wall or ceiling
decoration;
(c) Wall coverings of paper made up of several panels, in rolls or sheets, printed so as to make up a
scene, design or motif when applied to a wall.
Products on a base of paper or paperboard, suitable for use both as floor coverings and as wall
coverings, are to be classified in heading 48.23.
10.- Heading 48.20 does not cover loose sheets or cards, cut to size, whether or not printed, embossed or
perforated.
11.- Heading 48.23 applies, inter alia, to perforated paper or paperboard cards for Jacquard or similar
machines and paper lace.
12.- Except for the goods of heading 48.14 or 48.21, paper, paperboard, cellulose wadding and articles
thereof, printed with motifs, characters or pictorial representations, which are not merely incidental
to the primary use of the goods, fall in Chapter 49.
Subheading Notes.
1.- For the purposes of subheadings 4804.110 and 4804.190, “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
Section X
Chapter 48
157
than 115 g/m² and having a minimum Mullen bursting strength as indicated in the following table or
the linearly interpolated or extrapolated equivalent for any other weight.
Weight
g/m²
______
Minimum Mullen bursting strength
KPa
____________________________
115
125
200
300
400
393
417
637
824
961
2.- For the purposes of subheadings 4804.210 and 4804.290, “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
mN
Minimum tensile
kN/m
Weight
G/m²
Machine
Direction
Machine
direction plus
cross direction
Cross
Direction
Machine
direction plus
cross direction
60
70
80
100
115
700
830
965
1,230
1,425
1,510
1,790
2,070
2,635
3,060
1.9
2.3
2.8
3.7
4.4
6
7.2
8.3
10.6
12.3
3.- For the purposes of subheading 4805.110, “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 30 (Corrugated Medium Test with 30
minutes of conditioning) crush resistance exceeding 1.8 newtons/g/m² at 50 % relative humidity, at
23 °C.
4.- Subheading 4805.120 covers paper, in rolls, made mainly of straw pulp obtained by a semi-chemical
process, weighing 130 g/m² or more, and having a CMT 30 (Corrugated Medium Test with 30 minutes
of conditioning) crush resistance exceeding 1.4 newtons/g/m² at 50 % relative humidity, at 23 °C.
5.- Subheadings 4805.240 and 4805.250 cover paper and paperboard made wholly or mainly of pulp of
recovered (waste and scrap) paper or paperboard. Testliner may also have a surface layer of dyed
paper or of paper made of bleached or unbleached non-recovered pulp. These products have a
Mullen burst index of not less than 2 kPa·m2/g.
6.- For the purposes of subheading 4805.300, “sulphite wrapping paper” means machine-glazed paper, of
which more than 40 % by weight of the total fibre content consists of wood fibres obtained by the
chemical sulphite process, having an ash content not exceeding 8 % and having a Mullen burst index of
not less than 1.47 kPa·m2/g.
7.- For the purposes of subheading 4810.220, “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.
_________________
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
48.01 4801.000 Newsprint, in rolls or sheets. value 1. kg 10%
Section X
Chapter 48
158
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
48.02 Uncoated paper and paperboard, of a kind used
for writing, printing or other graphic purposes,
and non perforated punch-cards and punch tape
paper, in rolls or rectangular (including square)
sheets, of any size, other than paper of heading
48.01 or 48.03; hand-made paper and
paperboard.
4802.100 - Hand-made paper and paperboard value 1. kg 22.25%
4802.200 - Paper and paperboard of a kind used as a base for
photo-sensitive, heat-sensitive or electro-sensitive
paper or paperboard
value 1. kg 22.25%
4802.400 - Wallpaper base value 1. kg 22.25%
- Other paper and paperboard, not containing fibres
obtained by a mechanical or chemi-mechanical
process or of which not more than 10 % by weight
of the total fibre content consists of such fibres :
4802.540 -- Weighing less than 40 g/m² value 1. kg 22.25%
4802.550 -- Weighing 40 g/m² or more but not more than
150 g/m², in rolls
value 1. kg 22.25%
4802.560 -- Weighing 40 g/m² or more but not more than
150 g/m², in sheets with one side not exceeding
435 mm and the other side not exceeding 297
mm in the unfolded state
value 1. kg 22.25%
4802.570 -- Other, weighing 40 g/m² or more but not more
than 150 g/m²
value 1. kg 22.25%
4802.580 -- Weighing more than 150 g/m² value 1. kg 22.25%
- Other paper and paperboard, of which more than
10 % by weight of the total fibre content consists of
fibres obtained by a mechanical or chemi-
mechanical process :
4802.610 -- In rolls value 1. kg 22.25%
4802.620 -- In sheets with one side not exceeding 435 mm
and the other side not exceeding 297 mm in the
unfolded state
value 1. kg 22.25%
4802.690 -- Other value 1. kg 22.25%
48.03 4803.000 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.
value 1. kg 22.25%
48.04 Uncoated kraft paper and paperboard, in rolls or
sheets, other than that of heading 48.02 or 48.03.
- Kraftliner :
4804.110 -- Unbleached value 1. kg 22.25%
4804.190 -- Other value 1. kg 22.25%
- Sack kraft paper :
4804.210 -- Unbleached value 1. kg 22.25%
4804.290 -- Other value 1. kg 22.25%
- Other kraft paper and paperboard weighing
150g/m² or less :
4804.310 -- Unbleached value 1. kg 22.25%
4804.390 -- Other value 1. kg 22.25%
- Other kraft paper and paperboard weighing more
than 150 g/m² but less than 225g/m²:
4804.410 -- Unbleached value 1. kg 22.25%
Section X
Chapter 48
159
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
4804.420 -- 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
value 1. kg 22.25%
4804.490 -- Other value 1. kg 22.25%
- Other kraft paper and paperboard weighing 225
g/m² or more :
4804.510 -- Unbleached value 1. kg 22.25%
4804.520 -- Bleached uniformly throughout the mass and of
which more than 95 % by weight of the total fibre
content consists of wood obtained by a chemical
process
value 1. kg 22.25%
4804.590 -- Other value 1. kg 22.25%
48.05 Other uncoated paper and paperboard, in rolls or
sheets, not further worked or processed than as
specified in Note 3 to this Chapter.
- Fluting paper :
4805.110 -- Semi-chemical fluting paper value 1. kg 22.25%
4805.120 -- Straw fluting paper value 1. kg 22.25%
4805.190 -- Other value 1. kg 22.25%
- Testliner (recycled liner board) :
4805.240 -- Weighing 150 g/m² or less value 1. kg 22.25%
4805.250 -- Weighing more than 150 g/m² value 1. kg 22.25%
4805.300 - Sulphite wrapping paper value 1. kg 22.25%
4805.400 - Filter paper and paperboard value 1. kg 22.25%
4805.500 - Felt paper and paperboard value 1. kg 22.25%
- Other :
4805.910 -- Weighing 150 g/m² or less value 1. kg 22.25%
4805.920 -- Weighing more than 150 g/m² but less than 225
g/m²
value 1. kg 22.25%
4805.930 -- Weighing 225 g/m² or more value 1. kg 22.25%
48.06 Vegetable parchment, greaseproof papers, tracing
papers and glassine and other glazed transparent
or translucent papers, in rolls or sheets.
4806.100 - Vegetable parchment value 1. kg 22.25%
4806.200 - Greaseproof papers value 1. kg 22.25%
4806.300 - Tracing papers value 1. kg 22.25%
4806.400 - Glassine and other glazed transparent or
translucent papers
value 1. kg 22.25%
48.07 4807.000 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.
value 1. kg 22.25%
48.08 Paper and paperboard, corrugated (with or without
glued flat surface sheets), creped, crinkled,
embossed or perforated, in rolls or sheets, other
than paper of the kind described in heading 48.03.
4808.100 - Corrugated paper and paperboard, whether or not
perforated
value 1. kg 22.25%
4808.200 - Sack kraft paper, creped or crinkled, whether or not
embossed or perforated
value 1. kg 22.25%
4808.300 - Other kraft paper, creped or crinkled, whether or
not embossed or perforated
value 1. kg 22.25%
Section X
Chapter 48
160
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
4808.900 - Other value 1. kg 22.25%
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.
4809.200 - Self-copy paper value 1. kg 22.25%
4809.900 - Other value 1. kg 22.25%
48.10 Paper and paperboard, coated on one or both sides
with kaolin (China clay) or other inorganic
substances, with or without a binder, and with no
other coating, whether or not surface-coloured,
surface-decorated or printed, in rolls or
rectangular (including square) sheets, of any size.
- Paper and paperboard of a kind used for writing,
printing or other graphic purposes, not containing
fibres obtained by a mechanical or chemi-
mechanical process or of which not more than 10 %
by weight of the total fibre content consists of such
fibres :
4810.130 -- In rolls value 1. kg 22.25%
4810.140 -- In sheets with one side not exceeding 435 mm
and the other side not exceeding 297 mm in the
unfolded state
value 1. kg 22.25%
4810.190 -- Other value 1. kg 22.25%
- Paper and paperboard of a kind used for writing,
printing or other graphic purposes, of which more
than 10 % by weight of the total fibre content
consists of fibres obtained by a mechanical or
chemi-mechanical process :
4810.220 -- Light-weight coated paper value 1. kg 22.25%
4810.290 -- Other value 1. kg 22.25%
- Kraft paper and paperboard, other than that of a
kind used for writing, printing or other graphic
purposes :
4810.310 -- 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
value 1. kg 22.25%
4810.320 -- 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
value 1. kg 22.25%
4810.390 -- Other value 1. kg 22.25%
- Other paper and paperboard :
4810.920 -- Multi-ply value 1. kg 22.25%
4810.990 -- Other value 1. kg 22.25%
48.11 Paper, paperboard, cellulose wadding and webs of
cellulose fibres, coated, impregnated, covered,
surface-coloured, surface-decorated or printed, in
rolls or rectangular (including square) sheets, of
any size, other than goods of the kind described in
heading 48.03, 48.09 or 48.10.
4811.100 - Tarred, bituminised or asphalted paper and
paperboard
value 1. kg 22.25%
- Gummed or adhesive paper and paperboard:
4811.410 -- Self-adhesive value 1. kg 22.25%
4811.490 -- Other value 1. kg 22.25%
- Paper and paperboard coated, impregnated or
covered with plastics (excluding adhesives) :
Section X
Chapter 48
161
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
4811.510 -- Bleached, weighing more than 150 g/m² value 1. kg 22.25%
4811.590 -- Other value 1. kg 22.25%
4811.600 - Paper and paperboard, coated, impregnated or
covered with wax, paraffin wax, stearin, oil or
glycerol
value 1. kg 22.25%
4811.900 - Other paper, paperboard, cellulose wadding and
webs of cellulose fibres
value 1. kg 22.25%
48.12 4812.000 Filter blocks, slabs and plates, of paper pulp. value 1. kg 22.25%
48.13 Cigarette paper, whether or not cut to size or in
the form of booklets or tubes.
4813.100 - In the form of booklets or tubes value 1. kg 22.25%
4813.200 - In rolls of a width not exceeding 5 cm value 1. kg 22.25%
4813.900 - Other value 1. kg 22.25%
48.14 Wallpaper and similar wall coverings; window
transparencies of paper.
4814.100 - “Ingrain” paper value 1. kg 22.25%
4814.200 - 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
value 1. kg 22.25%
4814.900 - Other value 1. kg 22.25%
[48.15]
48.16 Carbon paper, self-copy paper and other copying
or transfer papers (other than those of heading
48.09), duplicator stencils and offset plates, of
paper, whether or not put up in boxes.
4816.200 - Self-copy paper value 1. kg 22.25%
4816.900 - Other value 1. kg 22.25%
48.17 Envelopes, letter cards, plain postcards and
correspondence cards, of paper or paperboard;
boxes, pouches, wallets and writing compendiums,
of paper or paperboard, containing an assortment
of paper stationery.
4817.100 - Envelopes value 1. kg 22.25%
4817.200 - Letter cards, plain postcards and correspondence
cards
value 1. kg 22.25%
4817.300 - Boxes, pouches, wallets and writing
compendiums, of paper or paperboard, containing
an assortment of paper stationery
value 1. kg 22.25%
48.18 Toilet paper and similar paper, cellulose wadding
or webs of cellulose fibres, of a kind used for
household or sanitary purposes, in rolls of a width
not exceeding 36 cm, or cut to size or shape;
handkerchiefs, cleansing tissues, towels,
tablecloths, serviettes, 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.
4818.100 - Toilet paper value 1. kg 22.25%
4818.200 - Handkerchiefs, cleansing or facial tissues and
towels
value 1. kg 22.25%
4818.300 - Tablecloths and serviettes value 1. kg 22.25%
- Sanitary towels and tampons, napkins and
napkin liners for babies and similar sanitary
articles :
4818.401 --- Napkins and napkin liners for babies value 1. kg 6.5%
Section X
Chapter 48
162
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
4818.402 --- Napkins and napkin liners for adult
(incontinence aids)
value 1. kg 0%
4818.409 --- Other value 1. kg 22.25%
4818.500 - Articles of apparel and clothing accessories value 1. kg 6.5%
4818.900 - Other value 1. kg 22.25%
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.
4819.100 - Cartons, boxes and cases, of corrugated paper or
paperboard
value 1. kg 22.25%
4819.200 - Folding cartons, boxes and cases, of non-
corrugated paper or paperboard
value 1. kg 22.25%
4819.300 - Sacks and bags, having a base of a width of 40 cm
or more
value 1. kg 22.25%
4819.400 - Other sacks and bags, including cones value 1. kg 22.25%
4819.500 - Other packing containers, including record sleeves value 1. kg 22.25%
4819.600 - Box files, letter trays, storage boxes and similar
articles, of a kind used in offices, shops or the like
value 1. kg 22.25%
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.
4820.100 - Registers, account books, note books, order books,
receipt books, letter pads, memorandum pads,
diaries and similar articles
value 1. kg 22.25%
4820.200 - Exercise books value 1. kg 22.25%
4820.300 - Binders (other than book covers), folders and file
covers
value 1. kg 22.25%
4820.400 - Manifold business forms and interleaved carbon
sets
value 1. kg 22.25%
4820.500 - Albums for samples or for collections value 1. kg 22.25%
4820.900 - Other value 1. kg 22.25%
48.21 Paper or paperboard labels of all kinds, whether or
not printed.
4821.100 - Printed value 1. kg 22.25%
4821.900 - Other value 1. kg 22.25%
48.22 Bobbins, spools, cops and similar supports of
paper pulp, paper or paperboard (whether or not
perforated or hardened).
4822.100 - Of a kind used for winding textile yarn value 1. kg 22.25%
4822.900 - Other value 1. kg 22.25%
48.23 Other paper, paperboard, cellulose wadding and
webs of cellulose fibres, cut to size or shape; other
articles of paper pulp, paper, paperboard, cellulose
wadding or webs of cellulose fibres.
4823.200 - Filter paper and paperboard value 1. kg 22.25%
4823.400 - Rolls, sheets and dials, printed for self-recording
apparatus
value 1. kg 22.25%
- Trays, dishes, plates, cups and the like, of paper
or paperboard :
Section X
Chapter 48
163
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
4823.610 -- Of bamboo value 1. kg 22.25%
4823.690 -- Other value 1. kg 22.25%
4823.700 - Moulded or pressed articles of paper pulp value 1. kg 22.25%
- Other
4823.901 --- Dressmaking patterns value 1. kg 6.5%
4823.909 --- Other value 1. kg 22.25%
_________________
Section X
Chapter 49
164
Chapter 49
Printed books, newspapers, pictures and other products
of the printing industry; manuscripts, typescripts and plans
Notes.
1.- This Chapter does not cover :
(a) Photographic negatives or positives on transparent bases (Chapter 37);
(b) Maps, plans or globes, in relief, whether or not printed (heading 90.23);
(c) Playing cards or other goods of Chapter 95; or
(d) Original engravings, prints or lithographs (heading 97.02), postage or revenue stamps, stamp-
postmarks, first-day covers, postal stationery or the like of heading 97.04, antiques of an age
exceeding one hundred years or other articles of Chapter 97.
2.- For the purposes of Chapter 49, the term “printed” also means reproduced by means of a duplicating
machine, produced under the control of an automatic data processing machine, embossed,
photographed, photocopied, thermocopied or typewritten.
3.- Newspapers, journals and periodicals which are bound otherwise than in paper, and sets of
newspapers, journals or periodicals comprising more than one number under a single cover are to be
classified in heading 49.01, whether or not containing advertising material.
4.- Heading 49.01 also covers :
(a) A collection of printed reproductions of, for example, works of art or drawings, with a relative text,
put up with numbered pages in a form suitable for binding into one or more volumes;
(b) A pictorial supplement accompanying, and subsidiary to, a bound volume; and
(c) Printed parts of books or booklets, in the form of assembled or separate sheets or signatures,
constituting the whole or a part of a complete work and designed for binding.
However, printed pictures or illustrations not bearing a text, whether in the form of signatures or
separate sheets, fall in heading 49.11.
5.- Subject to Note 3 to this Chapter, heading 49.01 does not cover publications which are essentially
devoted to advertising (for example, brochures, pamphlets, leaflets, trade catalogues, year books
published by trade associations, tourist propaganda). Such publications are to be classified in heading
49.11.
6.- For the purposes of heading 49.03, the expression “children's picture books” means books for children
in which the pictures form the principal interest and the text is subsidiary.
_________________
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
49.01 Printed books, brochures, leaflets and similar
printed matter, whether or not in single sheets.
- In single sheets, whether or not folded :
4901.101 --- Printed annual reports of business entities
resident in Bermuda
value 1. kg 15%
4901.109 --- Other value 1. kg 0%
- Other :
4901.910 -- Dictionaries and encyclopaedias, and serial
instalments thereof
value 1. kg 0%
-- Other
4901.991 --- Printed annual reports of business entities
resident in Bermuda
value 1. kg 15%
4901.999 --- Other value 1. kg 0%
49.02 Newspapers, journals and periodicals, whether or
not illustrated or containing advertising material.
4902.100 - Appearing at least four times a week value 1. kg 0%
4902.900 - Other value 1. kg 0%
Section X
Chapter 49
165
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
49.03 4903.000 Children's picture, drawing or colouring books. value 1. kg 0%
49.04 4904.000 Music, printed or in manuscript, whether or not
bound or illustrated.
value 1. kg 0%
49.05 Maps and hydrographic or similar charts of all
kinds, including atlases, wall maps, topographical
plans and globes, printed.
4905.100 - Globes value 1. kg 10%
- Other :
4905.910 -- In book form value 1. kg 10%
4905.990 -- Other value 1. kg 10%
49.06 4906.000 Plans and drawings for architectural, engineering,
industrial, commercial, topographical or similar
purposes, being originals drawn by hand; hand-
written texts; photographic reproductions on
sensitised paper and carbon copies of the
foregoing.
value 1. kg 0%
49.07 4907.000 Unused postage, revenue or similar stamps of
current or new issue in the country in which
they have, or will have, a recognised face value;
stamp-impressed paper; banknotes; cheque forms;
stock, share or bond certificates and similar
documents of title.
value 1. kg 0%
49.08 Transfers (decalcomanias).
4908.100 - Transfers (decalcomanias), vitrifiable value 1. kg 22.25%
4908.900 - Other value 1. kg 22.25%
49.09 4909.000 Printed or illustrated postcards; printed cards
bearing personal greetings, messages or
announcements, whether or not illustrated, with
or without envelopes or trimmings.
value 1. kg 22.25%
49.10 4910.000 Calendars of any kind, printed, including calendar
blocks.
value 1. kg 22.25%
49.11 Other printed matter, including printed pictures
and photographs.
- Trade advertising material, commercial catalogues
and the like :
4911.101 --- Promoting overseas travel or connected with
imported goods
value 1. kg 0%
4911.109 --- Other value 1. kg 22.25%
- Other :
4911.910 -- Pictures, designs and photographs value 1. kg 22.25%
4911.990 -- Other value 1. kg 22.25%
Section XI
Notes
166
Section XI
TEXTILES AND TEXTILE ARTICLES
Notes.
1.- This Section does not cover :
(a) Animal brush making bristles or hair (heading 05.02); horsehair or horsehair waste (heading 05.11);
(b) Human hair or articles of human hair (heading 05.01, 67.03 or 67.04), except straining cloth of a
kind commonly used in oil presses or the like (heading 59.11);
(c) Cotton linters or other vegetable materials of Chapter 14;
(d) Asbestos of heading 25.24 or articles of asbestos or other products of heading 68.12 or 68.13;
(e) Articles of heading 30.05 or 30.06; yarn used to clean between the teeth (dental floss), in individual
retail packages, of heading 33.06;
(f) Sensitised textiles of headings 37.01 to 37.04;
(g) Monofilament of which any cross-sectional dimension exceeds 1 mm or strip or the like (for
example, artificial straw) of an apparent width exceeding 5 mm, of plastics (Chapter 39), or plaits or
fabrics or other basketware or wickerwork of such monofilament or strip (Chapter 46);
(h) Woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated
with plastics, or articles thereof, of Chapter 39;
(ij) Woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated
with rubber, or articles thereof, of Chapter 40;
(k) Hides or skins with their hair or wool on (Chapter 41 or 43) or articles of furskin, artificial fur or
articles thereof, of heading 43.03 or 43.04;
(l) Articles of textile materials of heading 42.01 or 42.02;
(m) Products or articles of Chapter 48 (for example, cellulose wadding);
(n) Footwear or parts of footwear, gaiters or leggings or similar articles of Chapter 64;
(o) Hair-nets or other headgear or parts thereof of Chapter 65;
(p) Goods of Chapter 67;
(q) Abrasive-coated textile material (heading 68.05) and also carbon fibres or articles of carbon fibres
of heading 68.15;
(r) Glass fibres or articles of glass fibres, other than embroidery with glass thread on a visible ground
of fabric (Chapter 70);
(s) Articles of Chapter 94 (for example, furniture, bedding, lamps and lighting fittings);
(t) Articles of Chapter 95 (for example, toys, games, sports requisites and nets);
(u) Articles of Chapter 96 (for example, brushes, travel sets for sewing, slide fasteners and typewriter
ribbons); or
(v) Articles of Chapter 97.
2.- (A) Goods classifiable in Chapters 50 to 55 or in heading 58.09 or 59.02 and of a mixture of
two or more textile materials are to be classified as if consisting wholly of that one textile material
which predominates by weight over any other single textile material.
When no one textile material predominates by weight, the goods are to be classified as if
consisting wholly of that one textile material which is covered by the heading which occurs last in
numerical order among those which equally merit consideration.
(B) For the purposes of the above rule:
(a) Gimped horsehair yarn (heading 51.10) and metallised yarn (heading 56.05) are to be treated
as a single textile material the weight of which is to be taken as the aggregate of the weights of
its components; for the classification of woven fabrics, metal thread is to be regarded as a
textile material;
(b) The choice of appropriate heading shall be effected by determining first the Chapter and then
the applicable heading within that Chapter, disregarding any materials not classified in that
Chapter;
Section XI
Notes
167
(c) When both Chapters 54 and 55 are involved with any other Chapter, Chapters 54 and 55 are
to be treated as a single Chapter;
(d) Where a Chapter or a heading refers to goods of different textile materials, such materials are
to be treated as a single textile material.
(C) The provisions of paragraphs (A) and (B) above apply also to the yarns referred to in Note 3, 4, 5
or 6 below.
3.- (A) For the purposes of this Section, and subject to the exceptions in paragraph (B) below,
yarns (single, multiple (folded) or cabled) of the following descriptions are to be treated as “twine,
cordage, ropes and cables” :
(a) Of silk or waste silk, measuring more than 20,000 decitex;
(b) Of man-made fibres (including yarn of two or more monofilaments of Chapter 54), measuring
more than 10,000 decitex;
(c) Of true hemp or flax:
(i) Polished or glazed, measuring 1,429 decitex or more; or
(ii) Not polished or glazed, measuring more than 20,000 decitex;
(d) Of coir, consisting of three or more plies;
(e) Of other vegetable fibres, measuring more than 20,000 decitex; or
(f) Reinforced with metal thread.
(B) Exceptions:
(a) Yarn of wool or other animal hair and paper yarn, other than yarn reinforced with metal
thread;
(b) Man-made filament tow of Chapter 55 and multifilament yarn without twist or with a twist of
less than 5 turns per metre of Chapter 54;
(c) Silk worm gut of heading 50.06, and monofilaments of Chapter 54;
(d) Metallised yarn of heading 56.05; yarn reinforced with metal thread is subject to paragraph
(A) (f) above; and
(e) Chenille yarn, gimped yarn and loop wale-yarn of heading 56.06.
4.- (A) For the purposes of Chapters 50, 51, 52, 54 and 55, the expression “put up for retail
sale” in relation to yarn means, subject to the exceptions in paragraph (B) below, yarn (single,
multiple (folded) or cabled) put up :
(a) On cards, reels, tubes or similar supports, of a weight (including support) not exceeding:
(i) 85 g in the case of silk, waste silk or man-made filament yarn; or
(ii) 125 g in other cases;
(b) In balls, hanks or skeins of a weight not exceeding:
(i) 85 g in the case of man-made filament yarn of less than 3,000 decitex, silk or silk waste;
(ii) 125 g in the case of all other yarns of less than 2,000 decitex; or
(iii) 500 g in other cases;
(c) In hanks or skeins comprising several smaller hanks or skeins separated by dividing threads
which render them independent one of the other, each of uniform weight not exceeding:
(i) 85 g in the case of silk, waste silk or man-made filament yarn; or
(ii) 125 g in other cases.
(B) Exceptions:
(a) Single yarn of any textile material, except:
(i) Single yarn of wool or fine animal hair, unbleached; and
(ii) Single yarn of wool or fine animal hair, bleached, dyed or printed, measuring more than
5,000 decitex;
(b) Multiple (folded) or cabled yarn, unbleached :
(i) Of silk or waste silk, however put up; or
(ii) Of other textile material except wool or fine animal hair, in hanks or skeins;
Section XI
Notes
168
(c) Multiple (folded) or cabled yarn of silk or waste silk, bleached, dyed or printed, measuring 133
decitex or less; and
(d) Single, multiple (folded) or cabled yarn of any textile material :
(i) In cross-reeled hanks or skeins; or
(ii) Put up on supports or in some other manner indicating its use in the textile industry (for
example, on cops, twisting mill tubes, pirns, conical bobbins or spindles, or reeled in the
form of cocoons for embroidery looms).
5.- For the purposes of headings 52.04, 54.01 and 55.08 the expression “sewing thread” means multiple
(folded) or cabled yarn :
(a) Put up on supports (for example, reels, tubes) of a weight (including support) not exceeding 1,000 g;
(b) Dressed for use as sewing thread; and
(c) With a final “Z” twist.
6.- For the purposes of this Section, the expression “high tenacity yarn” means yarn having a tenacity,
expressed in cN/tex (centinewtons per tex), greater than the following :
Single yarn of nylon or other polyamides, or of polyesters ........................................ 60 cN/tex
Multiple (folded) or cabled yarn of nylon or other polyamides, or of polyesters ......... 53 cN/tex
Single, multiple (folded) or cabled yarn of viscose rayon .......................................... 27 cN/tex.
7.- For the purposes of this Section, the expression “made up” means :
(a) Cut otherwise than into squares or rectangles;
(b) Produced in the finished state, ready for use (or merely needing separation by cutting dividing
threads) without sewing or other working (for example, certain dusters, towels, table cloths, scarf
squares, blankets);
(c) Hemmed or with rolled edges, or with a knotted fringe at any of the edges, but excluding fabrics the
cut edges of which have been prevented from unravelling by whipping or by other simple means;
(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.
10.- Elastic products consisting of textile materials combined with rubber threads are classified in this
Section.
11.- For the purposes of this Section, the expression “impregnated” includes “dipped”.
12.- For the purposes of this Section, the expression “polyamides” includes “aramids”.
13.- For the purposes of this Section and, where applicable, throughout the Nomenclature, the expression
“elastomeric yarn” means filament yarn, including monofilament, of synthetic textile material, other
than textured yarn, which does not break on being extended to three times its original length and
which returns, after being extended to twice its original length, within a period of five minutes, to a
length not greater than one and a half times its original length.
14.- Unless the context otherwise requires, textile garments of different headings are to be classified in their
own headings even if put up in sets for retail sale. For the purposes of this Note, the expression “textile
garments” means garments of headings 61.01 to 61.14 and headings 62.01 to 62.11.
Subheading Notes.
1.- In this Section and, where applicable, throughout the Nomenclature, the following expressions have the
meanings hereby assigned to them :
(a) Unbleached yarn
Section XI
Notes
169
Yarn which:
(i) has the natural colour of its constituent fibres and has not been bleached, dyed (whether or not
in the mass) or printed; or
(ii) is of indeterminate colour (“grey yarn”), manufactured from garnetted stock.
Such yarn may have been treated with a colourless dressing or fugitive dye (which disappears after
simple washing with soap) and, in the case of man-made fibres, treated in the mass with delustring
agents (for example, titanium dioxide).
(b) Bleached yarn
Yarn which:
(i) has undergone a bleaching process, is made of bleached fibres or, unless the context otherwise
requires, has been dyed white (whether or not in the mass) or treated with a white dressing;
(ii) consists of a mixture of unbleached and bleached fibres; or
(iii) is multiple (folded) or cabled and consists of unbleached and bleached yarns.
(c) Coloured (dyed or printed) yarn
Yarn which:
(i) is dyed (whether or not in the mass) other than white or in a fugitive colour, or printed, or
made from dyed or printed fibres;
(ii) consists of a mixture of dyed fibres of different colours or of a mixture of unbleached or
bleached fibres with coloured fibres (marl or mixture yarns), or is printed in one or more
colours at intervals to give the impression of dots;
(iii) is obtained from slivers or rovings which have been printed; or
(iv) is multiple (folded) or cabled and consists of unbleached or bleached yarn and coloured yarn.
The above definitions also apply, mutatis mutandis, to monofilament and to strip or the like of
Chapter 54.
(d) Unbleached woven fabric
Woven fabric made from unbleached yarn and which has not been bleached, dyed or printed. Such
fabric may have been treated with a colourless dressing or a fugitive dye.
(e) Bleached woven fabric
Woven fabric which:
(i) has been bleached or, unless the context otherwise requires, dyed white or treated with a
white dressing, in the piece;
(ii) consists of bleached yarn; or
(iii) consists of unbleached and bleached yarn.
(f) Dyed woven fabric
Woven fabric which:
(i) is dyed a single uniform colour other than white (unless the context otherwise requires) or has
been treated with a coloured finish other than white (unless the context otherwise requires), in
the piece; or
(ii) consists of coloured yarn of a single uniform colour.
(g) Woven fabric of yarns of different colours
Woven fabric (other than printed woven fabric) which:
(i) consists of yarns of different colours or yarns of different shades of the same colour (other
than the natural colour of the constituent fibres);
(ii) consists of unbleached or bleached yarn and coloured yarn; or
(iii) consists of marl or mixture yarns.
(In all cases, the yarn used in selvedges and piece ends is not taken into consideration.)
(h) Printed woven fabric
Woven fabric which has been printed in the piece, whether or not made from yarns of different
colours.
(The following are also regarded as printed woven fabrics : woven fabrics bearing designs made, for
example, with a brush or spray gun, by means of transfer paper, by flocking or by the batik process.)
Section XI
Notes
170
The process of mercerisation does not affect the classification of yarns or fabrics within the above
categories.
The definitions at (d) to (h) above apply, mutatis mutandis, to knitted or crocheted fabrics.
(ij) Plain weave
A fabric construction in which each yarn of the weft passes alternately over and under successive
yarns of the warp and each yarn of the warp passes alternately over and under successive yarns of
the weft.
2.- (A) Products of Chapters 56 to 63 containing two or more textile materials are to be regarded as
consisting wholly of that textile material which would be selected under Note 2 to this Section for
the classification of a product of Chapters 50 to 55 or of heading 58.09 consisting of the same
textile materials.
(B) For the application of this rule:
(a) where appropriate, only the part which determines the classification under Interpretative Rule 3
shall be taken into account;
(b) in the case of textile products consisting of a ground fabric and a pile or looped surface no
account shall be taken of the ground fabric;
(c) in the case of embroidery of heading 58.10 and goods thereof, only the ground fabric shall be
taken into account. However, embroidery without visible ground, and goods thereof, shall be
classified with reference to the embroidering threads alone.
_________________
Section XI
Chapter 50
171
Chapter 50
Silk
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
50.01 5001.000 Silk-worm cocoons suitable for reeling. value 1. kg 6.5%
50.02 5002.000 Raw silk (not thrown). value 1. kg 6.5%
50.03 5003.000 Silk waste (including cocoons unsuitable for
reeling, yarn waste and garneted stock).
value 1. kg 6.5%
50.04 5004.000 Silk yarn (other than yarn spun from silk waste)
not put up for retail sale.
value 1. kg 6.5%
50.05 5005.000 Yarn spun from silk waste, not put up for retail
sale.
value 1. kg 6.5%
50.06 5006.000 Silk yarn and yarn spun from silk waste, put up for
retail sale; silk-worm gut.
value 1. kg 6.5%
50.07 Woven fabrics of silk or of silk waste.
5007.100 - Fabrics of noil silk value 1. kg 6.5%
5007.200 - Other fabrics, containing 85 % or more by weight of
silk or of silk waste other than noil silk
value 1. kg 6.5%
5007.900 - Other fabrics value 1. kg 6.5%
_________________
Section XI
Chapter 51
172
Chapter 51
Wool, fine or coarse animal hair; horsehair yarn
and woven fabric
Note.
1.- Throughout the Nomenclature:
(a) “Wool” means the natural fibre grown by sheep or lambs;
(b) “Fine animal hair” means the hair of alpaca, llama, vicuna, camel (including dromedary), yak,
Angora, Tibetan, Kashmir or similar goats (but not common goats), rabbit (including Angora rabbit),
hare, beaver, nutria or musk-rat;
(c) “Coarse animal hair” means the hair of animals not mentioned above, excluding brush-making hair
and bristles (heading 05.02) and horsehair (heading 05.11).
_________________
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
51.01 Wool, not carded or combed.
- Greasy, including fleece-washed wool :
5101.110 -- Shorn wool value 1. kg 6.5%
5101.190 -- Other value 1. kg 6.5%
- Degreased, not carbonised :
5101.210 -- Shorn wool value 1. kg 6.5%
5101.290 -- Other value 1. kg 6.5%
5101.300 - Carbonised value 1. kg 6.5%
51.02 Fine or coarse animal hair, not carded or combed.
- Fine animal hair :
5102.110 -- Of Kashmir (cashmere) goats value 1. kg 6.5%
5102.190 -- Other value 1. kg 6.5%
5102.200 - Coarse animal hair value 1. kg 6.5%
51.03 Waste of wool or of fine or coarse animal hair,
including yarn waste but excluding garnetted
stock.
5103.100 - Noils of wool or of fine animal hair value 1. kg 6.5%
5103.200 - Other waste of wool or of fine animal hair value 1. kg 6.5%
5103.300 - Waste of coarse animal hair value 1. kg 6.5%
51.04 5104.000 Garnetted stock of wool or of fine or coarse animal
hair.
value 1. kg 6.5%
51.05 Wool and fine or coarse animal hair, carded or
combed (including combed wool in fragments).
5105.100 - Carded wool value 1. kg 6.5%
- Wool tops and other combed wool :
5105.210 -- Combed wool in fragments value 1. kg 6.5%
5105.290 -- Other value 1. kg 6.5%
- Fine animal hair, carded or combed :
5105.310 -- Of Kashmir (cashmere) goats value 1. kg 6.5%
5105.390 -- Other value 1. kg 6.5%
5105.400 - Coarse animal hair, carded or combed value 1. kg 6.5%
51.06 Yarn of carded wool, not put up for retail sale.
Section XI
Chapter 51
173
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
5106.100 - Containing 85 % or more by weight of wool value 1. kg 6.5%
5106.200 - Containing less than 85 % by weight of wool value 1. kg 6.5%
51.07 Yarn of combed wool, not put up for retail sale.
5107.100 - Containing 85 % or more by weight of wool value 1. kg 6.5%
5107.200 - Containing less than 85 % by weight of wool value 1. kg 6.5%
51.08 Yarn of fine animal hair (carded or combed), not
put up for retail sale.
5108.100 - Carded value 1. kg 6.5%
5108.200 - Combed value 1. kg 6.5%
51.09 Yarn of wool or of fine animal hair, put up for retail
sale.
5109.100 - Containing 85 % or more by weight of wool or of fine
animal hair
value 1. kg 6.5%
5109.900 - Other value 1. kg 6.5%
51.10 5110.000 Yarn of coarse animal hair or of horsehair
(including gimped horsehair yarn), whether or not
put up for retail sale.
value 1. kg 6.5%
51.11 Woven fabrics of carded wool or of carded fine
animal hair.
- Containing 85 % or more by weight of wool or of fine
animal hair :
5111.110 -- Of a weight not exceeding 300 g/m² value 1. kg 6.5%
5111.190 -- Other value 1. kg 6.5%
5111.200 - Other, mixed mainly or solely with man-made
filaments
value 1. kg 6.5%
5111.300 - Other, mixed mainly or solely with man-made staple
fibres
value 1. kg 6.5%
5111.900 - Other value 1. kg 6.5%
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 :
5112.110 -- Of a weight not exceeding 200 g/m² value 1. kg 6.5%
5112.190 -- Other value 1. kg 6.5%
5112.200 - Other, mixed mainly or solely with man-made
filaments
value 1. kg 6.5%
5112.300 - Other, mixed mainly or solely with man-made staple
fibres
value 1. kg 6.5%
5112.900 - Other value 1. kg 6.5%
51.13 5113.000 Woven fabrics of coarse animal hair or of
horsehair.
value 1. kg 6.5%
_________________
Section XI
Chapter 52
174
Chapter 52
Cotton
Subheading Note.
1.- For the purposes of subheadings 5209.420 and 5211.420, the expression “denim” means fabrics of yarns
of different colours, of 3-thread or 4-thread twill, including broken twill, warp faced, the warp yarns of
which are of one and the same colour and the weft yarns of which are unbleached, bleached, dyed grey
or coloured a lighter shade of the colour of the warp yarns.
_________________
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
52.01 5201.000 Cotton, not carded or combed. value 1. kg 6.5%
52.02 Cotton waste (including yarn waste and
garnetted stock).
5202.100 - Yarn waste (including thread waste) value 1. kg 6.5%
- Other :
5202.910 -- Garnetted stock value 1. kg 6.5%
5202.990 -- Other value 1. kg 6.5%
52.03 5203.000 Cotton, carded or combed. value 1. kg 6.5%
52.04 Cotton sewing thread, whether or not put up for
retail sale.
- Not put up for retail sale :
5204.110 -- Containing 85 % or more by weight of cotton value 1. kg 6.5%
5204.190 -- Other value 1. kg 6.5%
5204.200 - Put up for retail sale value 1. kg 6.5%
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 :
5205.110 -- Measuring 714.29 decitex or more (not
exceeding 14 metric number)
value 1. kg 6.5%
5205.120 -- Measuring less than 714.29 decitex but not
less than 232.56 decitex (exceeding 14 metric
number but not exceeding 43 metric number)
value 1. kg 6.5%
5205.130 -- Measuring less than 232.56 decitex but not
less than 192.31 decitex (exceeding 43 metric
number but not exceeding 52 metric number)
value 1. kg 6.5%
5205.140 -- Measuring less than 192.31 decitex but not
less than 125 decitex (exceeding 52 metric
number but not exceeding 80 metric number)
value 1. kg 6.5%
5205.150 -- Measuring less than 125 decitex (exceeding 80
metric number)
value 1. kg 6.5%
- Single yarn, of combed fibres :
5205.210 -- Measuring 714.29 decitex or more (not
exceeding 14 metric number)
value 1. kg 6.5%
5205.220 -- Measuring less than 714.29 decitex but not
less than 232.56 decitex (exceeding 14 metric
number but not exceeding 43 metric number)
value 1. kg 6.5%
5205.230 -- Measuring less than 232.56 decitex but not
less than 192.31 decitex (exceeding 43 metric
number but not exceeding 52 metric number)
value 1. kg 6.5%
5205.240 -- Measuring less than 192.31 decitex but not
less than 125 decitex (exceeding 52 metric
number but not exceeding 80 metric number)
value 1. kg 6.5%
Section XI
Chapter 52
175
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
5205.260 -- Measuring less than 125 decitex but not less
than 106.38 decitex (exceeding 80 metric
number but not exceeding 94 metric number)
value 1. kg 6.5%
5205.270 -- Measuring less than 106.38 decitex but not
less than 83.33 decitex (exceeding 94 metric
number but not exceeding 120 metric number)
value 1. kg 6.5%
5205.280 -- Measuring less than 83.33 decitex (exceeding
120 metric number)
value 1. kg 6.5%
- Multiple (folded) or cabled yarn, of uncombed
fibres :
5205.310 -- Measuring per single yarn 714.29 decitex or
more (not exceeding 14 metric number per
single yarn)
value 1. kg 6.5%
5205.320 -- 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)
value 1. kg 6.5%
5205.330 -- 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)
value 1. kg 6.5%
5205.340 -- 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)
value 1. kg 6.5%
5205.350 -- Measuring per single yarn less than 125
decitex (exceeding 80 metric number per single
yarn)
value 1. kg 6.5%
- Multiple (folded) or cabled yarn, of combed fibres :
5205.410 -- Measuring per single yarn 714.29 decitex or
more (not exceeding 14 metric number per
single yarn)
value 1. kg 6.5%
5205.420 -- 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)
value 1. kg 6.5%
5205.430 -- 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)
value 1. kg 6.5%
5205.440 -- 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)
value 1. kg 6.5%
5205.460 -- 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)
value 1. kg 6.5%
5205.470 -- 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)
value 1. kg 6.5%
5205.480 -- Measuring per single yarn less than 83.33
decitex (exceeding 120 metric number per
single yarn)
value 1. kg 6.5%
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 :
5206.110 -- Measuring 714.29 decitex or more (not
exceeding 14 metric number)
value 1. kg 6.5%
5206.120 -- Measuring less than 714.29 decitex but not
less than 232.56 decitex (exceeding 14 metric
number but not exceeding 43 metric number)
value 1. kg 6.5%
Section XI
Chapter 52
176
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
5206.130 -- Measuring less than 232.56 decitex but not
less than 192.31 decitex (exceeding 43 metric
number but not exceeding 52 metric number)
value 1. kg 6.5%
5206.140 -- Measuring less than 192.31 decitex but not
less than 125 decitex (exceeding 52 metric
number but not exceeding 80 metric number)
value 1. kg 6.5%
5206.150 -- Measuring less than 125 decitex (exceeding 80
metric number)
value 1. kg 6.5%
- Single yarn, of combed fibres :
5206.210 -- Measuring 714.29 decitex or more (not
exceeding 14 metric number)
value 1. kg 6.5%
5206.220 -- Measuring less than 714.29 decitex but not
less than 232.56 decitex (exceeding 14 metric
number but not exceeding 43 metric number)
value 1. kg 6.5%
5206.230 -- Measuring less than 232.56 decitex but not
less than 192.31 decitex (exceeding 43 metric
number but not exceeding 52 metric number)
value 1. kg 6.5%
5206.240 -- Measuring less than 192.31 decitex but not
less than 125 decitex (exceeding 52 metric
number but not exceeding 80 metric number)
value 1. kg 6.5%
5206.250 -- Measuring less than 125 decitex (exceeding 80
metric number)
value 1. kg 6.5%
- Multiple (folded) or cabled yarn, of uncombed
fibres :
5206.310 -- Measuring per single yarn 714.29 decitex or
more (not exceeding 14 metric number per
single yarn)
value 1. kg 6.5%
5206.320 -- 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)
value 1. kg 6.5%
5206.330 -- 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)
value 1. kg 6.5%%
5206.340 -- 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)
value 1. kg 6.5%
5206.350 -- Measuring per single yarn less than 125
decitex (exceeding 80 metric number per single
yarn)
value 1. kg 6.5%
- Multiple (folded) or cabled yarn, of combed fibres :
5206.410 -- Measuring per single yarn 714.29 decitex or
more (not exceeding 14 metric number per
single yarn)
value 1. kg 6.5%
5206.420 -- 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)
value 1. kg 6.5%
5206.430 -- 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)
value 1. kg 6.5%
5206.440 -- 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)
value 1. kg 6.5%
5206.450 -- Measuring per single yarn less than 125
decitex (exceeding 80 metric number per single
yarn)
value 1. kg 6.5%
52.07 Cotton yarn (other than sewing thread) put up
for retail sale.
Section XI
Chapter 52
177
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
5207.100 - Containing 85 % or more by weight of cotton value 1. kg 6.5%
5207.900 - Other value 1. kg 6.5%
52.08 Woven fabrics of cotton, containing 85 % or
more by weight of cotton, weighing not more
than 200 g/m2.
- Unbleached :
5208.110 -- Plain weave, weighing not more than 100g/m2 value 1. kg 6.5%
5208.120 -- Plain weave, weighing more than 100g/m2 value 1. kg 6.5%
5208.130 -- 3-thread or 4-thread twill, including cross twill value 1. kg 6.5%
5208.190 -- Other fabrics value 1. kg 6.5%
- Bleached :
5208.210 -- Plain weave, weighing not more than 100g/m2 value 1. kg 6.5%
5208.220 -- Plain weave, weighing more than 100g/m2 value 1. kg 6.5%
5208.230 -- 3-thread or 4-thread twill, including cross twill value 1. kg 6.5%
5208.290 -- Other fabrics value 1. kg 6.5%
- Dyed :
5208.310 -- Plain weave, weighing not more than 100g/m2 value 1. kg 6.5%
5208.320 -- Plain weave, weighing more than 100g/m2 value 1. kg 6.5%
5208.330 -- 3-thread or 4-thread twill, including cross twill value 1. kg 6.5%
5208.390 -- Other fabrics value 1. kg 6.5%
- Of yarns of different colours :
5208.410 -- Plain weave, weighing not more than 100g/m2 value 1. kg 6.5%
5208.420 -- Plain weave, weighing more than 100g/m2 value 1. kg 6.5%
5208.430 -- 3-thread or 4-thread twill, including cross twill value 1. kg 6.5%
5208.490 -- Other fabrics value 1. kg 6.5%
- Printed :
5208.510 -- Plain weave, weighing not more than 100g/m2 value 1. kg 6.5%
5208.520 -- Plain weave, weighing more than 100g/m2 value 1. kg 6.5%
5208.590 -- Other fabrics value 1. kg 6.5%
52.09 Woven fabrics of cotton, containing 85 % or
more by weight of cotton, weighing more than
200 g/m2.
- Unbleached :
5209.110 -- Plain weave value 1. kg 6.5%
5209.120 -- 3-thread or 4-thread twill, including cross twill value 1. kg 6.5%
5209.190 -- Other fabrics value 1. kg 6.5%
- Bleached :
5209.210 -- Plain weave value 1. kg 6.5%
5209.220 -- 3-thread or 4-thread twill, including cross twill value 1. kg 6.5%
5209.290 -- Other fabrics value 1. kg 6.5%
- Dyed :
5209.310 -- Plain weave value 1. kg 6.5%
5209.320 -- 3-thread or 4-thread twill, including cross twill value 1. kg 6.5%
5209.390 -- Other fabrics value 1. kg 6.5%
- Of yarns of different colours :
5209.410 -- Plain weave value 1. kg 6.5%
Section XI
Chapter 52
178
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
5209.420 -- Denim value 1. kg 6.5%
5209.430 -- Other fabrics of 3-thread or 4-thread twill,
including cross twill
value 1. kg 6.5%
5209.490 -- Other fabrics value 1. kg 6.5%
- Printed :
5209.510 -- Plain weave value 1. kg 6.5%
5209.520 -- 3-thread or 4-thread twill, including cross twill value 1. kg 6.5%
5209.590 -- Other fabrics value 1. kg 6.5%
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 :
5210.110 -- Plain weave value 1. kg 6.5%
5210.190 -- Other fabrics value 1. kg 6.5%
- Bleached :
5210.210 -- Plain weave value 1. kg 6.5%
5210.290 -- Other fabrics value 1. kg 6.5%
- Dyed :
5210.310 -- Plain weave value 1. kg 6.5%
5210.320 -- 3-thread or 4-thread twill, including cross twill value 1. kg 6.5%
5210.390 -- Other fabrics value 1. kg 6.5%
- Of yarns of different colours :
5210.410 -- Plain weave value 1. kg 6.5%
5210.490 -- Other fabrics value 1. kg 6.5%
- Printed :
5210.510 -- Plain weave value 1. kg 6.5%
5210.590 -- Other fabrics value 1. kg 6.5%
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 :
5211.110 -- Plain weave value 1. kg 6.5%
5211.120 -- 3-thread or 4-thread twill, including cross twill value 1. kg 6.5%
5211.190 -- Other fabrics value 1. kg 6.5%
5211.200 - Bleached value 1. kg 6.5%
- Dyed :
5211.310 -- Plain weave value 1. kg 6.5%
5211.320 -- 3-thread or 4-thread twill, including cross twill value 1. kg 6.5%
5211.390 -- Other fabrics value 1. kg 6.5%
- Of yarns of different colours :
5211.410 -- Plain weave value 1. kg 6.5%
5211.420 -- Denim value 1. kg 6.5%
5211.430 -- Other fabrics of 3-thread or 4-thread twill,
including cross twill
value 1. kg 6.5%
5211.490 -- Other fabrics value 1. kg 6.5%
- Printed :
Section XI
Chapter 52
179
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
5211.510 -- Plain weave value 1. kg 6.5%
5211.520 -- 3-thread or 4-thread twill, including cross twill value 1. kg 6.5%
5211.590 -- Other fabrics value 1. kg 6.5%
52.12 Other woven fabrics of cotton.
- Weighing not more than 200 g/m2 :
5212.110 -- Unbleached value 1. kg 6.5%
5212.120 -- Bleached value 1. kg 6.5%
5212.130 -- Dyed value 1. kg 6.5%
5212.140 -- Of yarns of different colours value 1. kg 6.5%
5212.150 -- Printed value 1. kg 6.5%
- Weighing more than 200 g/m2 :
5212.210 -- Unbleached value 1. kg 6.5%
5212.220 -- Bleached value 1. kg 6.5%
5212.230 -- Dyed value 1. kg 6.5%
5212.240 -- Of yarns of different colours value 1. kg 6.5%
5212.250 -- Printed value 1. kg 6.5%
_________________
Section XI
Chapter 53
180
Chapter 53
Other vegetable textile fibres;
paper yarn and woven fabrics of paper yarn
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
53.01 Flax, raw or processed but not spun; flax tow
and waste (including yarn waste and
garnetted stock).
5301.100 - Flax, raw or retted value 1. kg 6.5%
- Flax, broken, scutched, hackled or otherwise
processed, but not spun :
5301.210 -- Broken or scutched value 1. kg 6.5%
5301.290 -- Other value 1. kg 6.5%
5301.300 - Flax tow and waste value 1. kg 6.5%
53.02 True hemp (Cannabis sativa L.), raw or
processed but not spun; tow and waste of
true hemp (including yarn waste and
garnetted stock).
5302.100 - True hemp, raw or retted value 1. kg 6.5%
5302.900 - Other value 1. kg 6.5%
53.03 Jute and other textile bast fibres (excluding
flax, true hemp and ramie), raw or processed
but not spun; tow and waste of these fibres
(including yarn waste and garnetted stock).
5303.100 - Jute and other textile bast fibres, raw or
retted
value 1. kg 6.5%
5303.900 - Other value 1. kg 6.5%
[53.04]
53.05 5305.000 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).
value 1. kg 6.5%
53.06 Flax yarn.
5306.100 - Single value 1. kg 6.5%
5306.200 - Multiple (folded) or cabled value 1. kg 6.5%
53.07 Yarn of jute or of other textile bast fibres of
heading 53.03.
5307.100 - Single value 1. kg 6.5%
5307.200 - Multiple (folded) or cabled value 1. kg 6.5%
53.08 Yarn of other vegetable textile fibres; paper
yarn.
5308.100 - Coir yarn value 1. kg 6.5%
5308.200 - True hemp yarn value 1. kg 6.5%
5308.900 - Other value 1. kg 6.5%
53.09 Woven fabrics of flax.
- Containing 85 % or more by weight of flax :
5309.110 -- Unbleached or bleached value 1. kg 6.5%
5309.190 -- Other value 1. kg 6.5%
Section XI
Chapter 53
181
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
- Containing less than 85 % by weight of flax :
5309.210 -- Unbleached or bleached value 1. kg 6.5%
5309.290 -- Other value 1. kg
53.10 Woven fabrics of jute or of other textile bast
fibres of heading 53.03.
5310.100 - Unbleached value 1. kg 6.5%
5310.900 - Other value 1. kg 6.5%
53.11 5311.000 Woven fabrics of other vegetable textile
fibres; woven fabrics of paper yarn.
value 1. kg 6.5%
_________________
Section XI
Chapter 54
182
Chapter 54
Man-made filaments; strip and the like of man-made textile materials
Notes.
1.- Throughout the Nomenclature, the term “man-made fibres” means staple fibres and filaments of
organic polymers produced by manufacturing processes, either :
(a) By polymerisation of organic monomers to produce polymers such as polyamides, polyesters,
polyolefins or polyurethanes, or by chemical modification of polymers produced by this process
(for example, poly(vinyl alcohol) prepared by the hydrolysis of poly(vinyl acetate)); or
(b) By dissolution or chemical treatment of natural organic polymers (for example, cellulose) to
produce polymers such as cuprammonium rayon (cupro) or viscose rayon, or by chemical
modification of natural organic polymers (for example, cellulose, casein and other proteins, or
alginic acid), to produce polymers such as cellulose acetate or alginates.
The terms “synthetic” and “artificial”, used in relation to fibres, mean: synthetic: fibres as defined
at (a); artificial: fibres as defined at (b). Strip and the like of heading 54.04 or 54.05 are not
considered to be man-made fibres.
The terms “man-made”, “synthetic” and “artificial” shall have the same meanings when used in
relation to “textile materials”.
2.- Headings 54.02 and 54.03 do not apply to synthetic or artificial filament tow of Chapter 55.
_________________
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
54.01 Sewing thread of man-made filaments, whether
or not put up for retail sale.
5401.100 - Of synthetic filaments value 1. kg 6.5%
5401.200 - Of artificial filaments value 1. kg 6.5%
54.02 Synthetic filament yarn (other than sewing
thread), not put up for retail sale, including
synthetic monofilament of less than 67 decitex.
- High tenacity yarn of nylon or other polyamides :
5402.110 -- Of aramids value 1. kg 6.5%
5402.190 -- Other value 1. kg 6.5%
5402.200 - High tenacity yarn of polyesters value 1. kg 6.5%
- Textured yarn :
5402.310 -- Of nylon or other polyamides, measuring per
single yarn not more than 50 tex
value 1. kg 6.5%
5402.320 -- Of nylon or other polyamides, measuring per
single yarn more than 50 tex
value 1. kg 6.5%
5402.330 -- Of polyesters value 1. kg 6.5%
5402.340 -- Of polypropylene value 1. kg 6.5%
5402.390 -- Other value 1. kg 6.5%
- Other yarn, single, untwisted or with a twist not
exceeding 50 turns per metre :
5402.440 -- Elastomeric value 1. kg 6.5%
5402.450 -- Other, of nylon or other polyamides value 1. kg 6.5%
5402.460 -- Other, of polyesters, partially oriented value 1. kg 6.5%
5402.470 -- Other, of polyesters value 1. kg 6.5%
5402.480 -- Other, of polypropylene value 1. kg 6.5%
5402.490 -- Other value 1. kg 6.5%
- Other yarn, single, with a twist exceeding 50 turns
per metre :
5402.510 -- Of nylon or other polyamides value 1. kg 6.5%
Section XI
Chapter 54
183
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
5402.520 -- Of polyesters value 1. kg 6.5%
5402.590 -- Other value 1. kg 6.5%
- Other yarn, multiple (folded) or cabled : 6.5%
5402.610 -- Of nylon or other polyamides value 1. kg 6.5%
5402.620 -- Of polyesters value 1. kg 6.5%
5402.690 -- Other value 1. kg 6.5%
54.03 Artificial filament yarn (other than sewing
thread), not put up for retail sale, including
artificial monofilament of less than 67 decitex.
5403.100 - High tenacity yarn of viscose rayon value 1. kg 6.5%
- Other yarn, single :
5403.310 -- Of viscose rayon, untwisted or with a twist not
exceeding 120 turns per metre
value 1. kg 6.5%
5403.320 -- Of viscose rayon, with a twist exceeding 120
turns per metre
value 1. kg 6.5%
5403.330 -- Of cellulose acetate value 1. kg 6.5%
5403.390 -- Other value 1. kg 6.5%
- Other yarn, multiple (folded) or cabled :
5403.410 -- Of viscose rayon value 1. kg 6.5%
5403.420 -- Of cellulose acetate value 1. kg 6.5%
5403.490 -- Other value 1. kg 6.5%
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.
- Monofilament :
5404.110 -- Elastomeric value 1. kg 6.5%
5404.120 -- Other, of polypropylene value 1. kg 6.5%
5404.190 -- Other value 1. kg 6.5%
5404.900 - Other value 1. kg 6.5%
54.05 5405.000 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.
value 1. kg 6.5%
54.06 5406.000 Man-made filament yarn (other than sewing
thread), put up for retail sale.
value 1. kg 6.5%
54.07 Woven fabrics of synthetic filament yarn,
including woven fabrics obtained from materials
of heading 54.04.
5407.100 - Woven fabrics obtained from high tenacity yarn of
nylon or other polyamides or of polyesters
value 1. kg 6.5%
5407.200 - Woven fabrics obtained from strip or the like value 1. kg 6.5%
5407.300 - Fabrics specified in Note 9 to Section XI value 1. kg 6.5%
- Other woven fabrics, containing 85 % or more by
weight of filaments of nylon or other polyamides :
5407.410 -- Unbleached or bleached value 1. kg 6.5%
5407.420 -- Dyed value 1. kg 6.5%
5407.430 -- Of yarns of different colours value 1. kg 6.5%
5407.440 -- Printed value 1. kg 6.5%
Section XI
Chapter 54
184
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
- Other woven fabrics, containing 85 % or more by
weight of textured polyester filaments :
5407.510 -- Unbleached or bleached value 1. kg 6.5%
5407.520 -- Dyed value 1. kg 6.5%
5407.530 -- Of yarns of different colours value 1. kg 6.5%
5407.540 -- Printed value 1. kg 6.5%
- Other woven fabrics, containing 85 % or more by
weight of polyester filaments :
5407.610 -- Containing 85 % or more by weight of non-
textured polyester filaments
value 1. kg 6.5%
5407.690 -- Other value 1. kg 6.5%
- Other woven fabrics, containing 85 % or more by
weight of synthetic filaments :
5407.710 -- Unbleached or bleached value 1. kg 6.5%
5407.720 -- Dyed value 1. kg 6.5%
5407.730 -- Of yarns of different colours value 1. kg 6.5%
5407.740 -- Printed value 1. kg 6.5%
- Other woven fabrics, containing less than 85% by
weight of synthetic filaments, mixed mainly or
solely with cotton :
5407.810 -- Unbleached or bleached value 1. kg 6.5%
5407.820 -- Dyed value 1. kg 6.5%
5407.830 -- Of yarns of different colours value 1. kg 6.5%
5407.840 -- Printed value 1. kg 6.5%
- Other woven fabrics :
5407.910 -- Unbleached or bleached value 1. kg 6.5%
5407.920 -- Dyed value 1. kg 6.5%
5407.930 -- Of yarns of different colours value 1. kg 6.5%
5407.940 -- Printed value 1. kg 6.5%
54.08 Woven fabrics of artificial filament yarn,
including woven fabrics obtained from materials
of heading 54.05.
5408.100 - Woven fabrics obtained from high tenacity yarn of
viscose rayon
value 1. kg 6.5%
- Other woven fabrics, containing 85 % or more by
weight of artificial filament or strip or the like:
5408.210 -- Unbleached or bleached value 1. kg 6.5%
5408.220 -- Dyed value 1. kg 6.5%
5408.230 -- Of yarns of different colours value 1. kg 6.5%
5408.240 -- Printed value 1. kg 6.5%
- Other woven fabrics :
5408.310 -- Unbleached or bleached value 1. kg 6.5%
5408.320 -- Dyed value 1. kg 6.5%
5408.330 -- Of yarns of different colours value 1. kg 6.5%
5408.340 -- Printed value 1. kg 6.5%
_________________
Section XI
Chapter 55
185
Chapter 55
Man-made staple fibres
Note.
1.- Headings 55.01 and 55.02 apply only to man-made filament tow, consisting of parallel filaments of a
uniform length equal to the length of the tow, meeting the following specifications :
(a) Length of tow exceeding 2 m;
(b) Twist less than 5 turns per metre;
(c) Measuring per filament less than 67 decitex;
(d) Synthetic filament tow only: the tow must be drawn, that is to say, be incapable of being stretched
by more than 100 % of its length;
(e) Total measurement of tow more than 20,000 decitex.
Tow of a length not exceeding 2 m is to be classified in heading 55.03 or 55.04.
_________________
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
55.01 Synthetic filament tow.
5501.100 - Of nylon or other polyamides value 1. kg 6.5%
5501.200 - Of polyesters value 1. kg 6.5%
5501.300 - Acrylic or modacrylic value 1. kg 6.5%
5501.400 - Of polypropylene value 1. kg 6.5%
5501.900 - Other value 1. kg 6.5%
55.02 5502.000 Artificial filament tow. value 1. kg 6.5%
55.03 Synthetic staple fibres, not carded, combed or
otherwise processed for spinning.
- Of nylon or other polyamides :
5503.110 -- Of aramids value 1. kg 6.5%
5503.190 -- Other value 1. kg 6.5%
5503.200 - Of polyesters value 1. kg 6.5%
5503.300 - Acrylic or modacrylic value 1. kg 6.5%
5503.400 - Of polypropylene value 1. kg 6.5%
5503.900 - Other value 1. kg 6.5%
55.04 Artificial staple fibres, not carded, combed or
otherwise processed for spinning.
5504.100 - Of viscose rayon value 1. kg 6.5%
5504.900 - Other value 1. kg 6.5%
55.05 Waste (including noils, yarn waste and garnetted
stock) of man-made fibres.
5505.100 - Of synthetic fibres value 1. kg 6.5%
5505.200 - Of artificial fibres value 1. kg 6.5%
55.06 Synthetic staple fibres, carded, combed or
otherwise processed for spinning.
5506.100 - Of nylon or other polyamides value 1. kg 6.5%
5506.200 - Of polyesters value 1. kg 6.5%
5506.300 - Acrylic or modacrylic value 1. kg 6.5%
5506.900 - Other value 1. kg 6.5%
Section XI
Chapter 55
186
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
55.07 5507.000 Artificial staple fibres, carded, combed or
otherwise processed for spinning.
value 1. kg 6.5%
55.08 Sewing thread of man-made staple fibres,
whether or not put up for retail sale.
5508.100 - Of synthetic staple fibres value 1. kg 6.5%
5508.200 - Of artificial staple fibres value 1. kg 6.5%
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 :
5509.110 -- Single yarn value 1. kg 6.5%
5509.120 -- Multiple (folded) or cabled yarn value 1. kg 6.5%
- Containing 85 % or more by weight of polyester
staple fibres:
5509.210 -- Single yarn value 1. kg 6.5%
5509.220 -- Multiple (folded) or cabled yarn value 1. kg 6.5%
- Containing 85 % or more by weight of acrylic or
modacrylic staple fibres :
5509.310 -- Single yarn value 1. kg 6.5%
5509.320 -- Multiple (folded) or cabled yarn value 1. kg 6.5%
- Other yarn, containing 85 % or more by weight of
synthetic staple fibres :
5509.410 -- Single yarn value 1. kg 6.5%
5509.420 -- Multiple (folded) or cabled yarn value 1. kg 6.5%
- Other yarn, of polyester staple fibres :
5509.510 -- Mixed mainly or solely with artificial staple
fibres
value 1. kg 6.5%
5509.520 -- Mixed mainly or solely with wool or fine animal
hair
value 1. kg 6.5%
5509.530 -- Mixed mainly or solely with cotton value 1. kg 6.5%
5509.590 -- Other value 1. kg 6.5%
- Other yarn, of acrylic or modacrylic staple fibres:
5509.610 -- Mixed mainly or solely with wool or fine animal
hair
value 1. kg 6.5%
5509.620 -- Mixed mainly or solely with cotton value 1. kg 6.5%
5509.690 -- Other value 1. kg 6.5%
- Other yarn :
5509.910 -- Mixed mainly or solely with wool or fine animal
hair
value 1. kg 6.5%
5509.920 -- Mixed mainly or solely with cotton value 1. kg 6.5%
5509.990 -- Other value 1. kg 6.5%
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 :
5510.110 -- Single yarn value 1. kg 6.5%
5510.120 -- Multiple (folded) or cabled yarn value 1. kg 6.5%
5510.200 - Other yarn, mixed mainly or solely with wool or
fine animal hair
value 1. kg 6.5%
5510.300 - Other yarn, mixed mainly or solely with cotton value 1. kg 6.5%
Section XI
Chapter 55
187
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
5510.900 - Other yarn value 1. kg 6.5%
55.11 Yarn (other than sewing thread) of man-made
staple fibres, put up for retail sale.
5511.100 - Of synthetic staple fibres, containing 85 % or
more by weight of such fibres
value 1. kg 6.5%
5511.200 - Of synthetic staple fibres, containing less than 85
% by weight of such fibres
value 1. kg 6.5%
5511.300 - Of artificial staple fibres value 1. kg 6.5%
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 :
5512.110 -- Unbleached or bleached value 1. kg 6.5%
5512.190 -- Other value 1. kg 6.5%
- Containing 85 % or more by weight of acrylic or
modacrylic staple fibres :
5512.210 -- Unbleached or bleached value 1. kg 6.5%
5512.290 -- Other value 1. kg 6.5%
- Other :
5512.910 -- Unbleached or bleached value 1. kg 6.5%
5512.990 -- Other value 1. kg 6.5%
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 :
5513.110 -- Of polyester staple fibres, plain weave value 1. kg 6.5%
5513.120 -- 3-thread or 4-thread twill, including cross twill,
of polyester staple fibres
value 1. kg 6.5%
5513.130 -- Other woven fabrics of polyester staple fibres value 1. kg 6.5%
5513.190 -- Other woven fabrics value 1. kg 6.5%
- Dyed :
5513.210 -- Of polyester staple fibres, plain weave value 1. kg 6.5%
5513.230 -- Other woven fabrics of polyester staple fibres value 1. kg 6.5%
5513.290 -- Other woven fabrics value 1. kg 6.5%
- Of yarns of different colours :
5513.310 -- Of polyester staple fibres, plain weave value 1. kg 6.5%
5513.390 -- Other woven fabrics value 1. kg 6.5%
- Printed :
5513.410 -- Of polyester staple fibres, plain weave value 1. kg 6.5%
5513.490 -- Other woven fabrics value 1. kg 6.5%
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 :
5514.110 -- Of polyester staple fibres, plain weave value 1. kg 6.5%
5514.120 -- 3-thread or 4-thread twill, including cross twill,
of polyester staple fibres
value 1. kg 6.5%
Section XI
Chapter 55
188
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
5514.190 -- Other woven fabrics value 1. kg 6.5%
- Dyed :
5514.210 -- Of polyester staple fibres, plain weave value 1. kg 6.5%
5514.220 -- 3-thread or 4-thread twill, including cross twill,
of polyester staple fibres
value 1. kg 6.5%
5514.230 -- Other woven fabrics of polyester staple fibres value 1. kg 6.5%
5514.290 -- Other woven fabrics value 1. kg 6.5%
5514.300 - Of yarns of different colours value 1. kg 6.5%
- Printed :
5514.410 -- Of polyester staple fibres, plain weave value 1. kg 6.5%
5514.420 -- 3-thread or 4-thread twill, including cross twill,
of polyester staple fibres
value 1. kg 6.5%
5514.430 -- Other woven fabrics of polyester staple fibres value 1. kg 6.5%
5514.490 -- Other woven fabrics value 1. kg 6.5%
55.15 Other woven fabrics of synthetic staple fibres.
- Of polyester staple fibres :
5515.110 -- Mixed mainly or solely with viscose rayon staple
fibres
value 1. kg 6.5%
5515.120 -- Mixed mainly or solely with man-made filaments value 1. kg 6.5%
5515.130 -- Mixed mainly or solely with wool or fine animal
hair
value 1. kg 6.5%
5515.190 -- Other value 1. kg 6.5%
- Of acrylic or modacrylic staple fibres :
5515.210 -- Mixed mainly or solely with man-made filaments value 1. kg 6.5%
5515.220 -- Mixed mainly or solely with wool or fine animal
hair
value 1. kg 6.5%
5515.290 -- Other value 1. kg 6.5%
- Other woven fabrics :
5515.910 -- Mixed mainly or solely with man-made filaments value 1. kg 6.5%
5515.990 -- Other value 1. kg 6.5%
55.16 Woven fabrics of artificial staple fibres.
- Containing 85 % or more by weight of artificial
staple fibres :
5516.110 -- Unbleached or bleached value 1. kg 6.5%
5516.120 -- Dyed value 1. kg 6.5%
5516.130 -- Of yarns of different colours value 1. kg 6.5%
5516.140 -- Printed value 1. kg 6.5%
- Containing less than 85 % by weight of artificial
staple fibres, mixed mainly or solely with man-
made filaments :
5516.210 -- Unbleached or bleached value 1. kg 6.5%
5516.220 -- Dyed value 1. kg 6.5%
5516.230 -- Of yarns of different colours value 1. kg 6.5%
5516.240 -- Printed value 1. kg 6.5%
- Containing less than 85 % by weight of artificial
staple fibres, mixed mainly or solely with wool or
fine animal hair :
5516.310 -- Unbleached or bleached value 1. kg 6.5%
5516.320 -- Dyed value 1. kg 6.5%
Section XI
Chapter 55
189
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
5516.330 -- Of yarns of different colours value 1. kg 6.5%
5516.340 -- Printed value 1. kg 6.5%
- Containing less than 85 % by weight of artificial
staple fibres, mixed mainly or solely with cotton:
5516.410 -- Unbleached or bleached value 1. kg 6.5%
5516.420 -- Dyed value 1. kg 6.5%
5516.430 -- Of yarns of different colours value 1. kg 6.5%
5516.440 -- Printed value 1. kg 6.5%
- Other :
5516.910 -- Unbleached or bleached value 1. kg 6.5%
5516.920 -- Dyed value 1. kg 6.5%
5516.930 -- Of yarns of different colours value 1. kg 6.5%
5516.940 -- Printed value 1. kg 6.5%
_________________
Section XI
Chapter 56
190
Chapter 56
Wadding, felt and nonwovens; special yarns;
twine, cordage, ropes and cables and articles thereof
Notes.
1.- This Chapter does not cover :
(a) Wadding, felt or nonwovens, impregnated, coated or covered with substances or preparations (for
example, perfumes or cosmetics of Chapter 33, soaps or detergents of heading 34.01, polishes,
creams or similar preparations of heading 34.05, fabric softeners of heading 38.09) where the textile
material is present merely as a carrying medium;
(b) Textile products of heading 58.11;
(c) Natural or artificial abrasive powder or grain, on a backing of felt or nonwovens (heading 68.05);
(d) Agglomerated or reconstituted mica, on a backing of felt or nonwovens (heading 68.14); or
(e) Metal foil on a backing of felt or nonwovens (generally Section XIV or XV).
2.- The term “felt” includes needleloom felt and fabrics consisting of a web of textile fibres the cohesion of
which has been enhanced by a stitch-bonding process using fibres from the web itself.
3.- Headings 56.02 and 56.03 cover respectively felt and nonwovens, impregnated, coated, covered or
laminated with plastics or rubber whatever the nature of these materials (compact or cellular).
Heading 56.03 also includes nonwovens in which plastics or rubber forms the bonding substance.
Headings 56.02 and 56.03 do not, however, cover :
(a) Felt impregnated, coated, covered or laminated with plastics or rubber, containing 50 % or less by
weight of textile material or felt completely embedded in plastics or rubber (Chapter 39 or 40);
(b) Nonwovens, either completely embedded in plastics or rubber, or entirely coated or covered on both
sides with such materials, provided that such coating or covering can be seen with the naked eye
with no account being taken of any resulting change of colour (Chapter 39 or 40); or
(c) Plates, sheets or strip of cellular plastics or cellular rubber combined with felt or nonwovens, where
the textile material is present merely for reinforcing purposes (Chapter 39 or 40).
4.- Heading 56.04 does not cover textile yarn, or strip or the like of heading 54.04 or 54.05, in which the
impregnation, coating or covering cannot be seen with the naked eye (usually Chapters 50 to 55); for the
purpose of this provision, no account should be taken of any resulting change of colour.
_________________
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
56.01 Wadding of textile materials and articles thereof;
textile fibres, not exceeding 5 mm in length
(flock), textile dust and mill neps.
- Sanitary towels and tampons, napkins and napkin
liners for babies and similar sanitary articles, of
wadding
5601.101 --- Napkins and napkin liners for babies value 1. kg 6.5%
5601.102 --- Napkins and napkin liners for adults
(incontinence aids)
value 1. kg 0%
5601.109 --- Other value 1. kg 22.25%
- Wadding; other articles of wadding :
5601.210 -- Of cotton value 1. kg 22.25%
5601.220 -- Of man-made fibres value 1. kg 22.25%
5601.290 -- Other value 1. kg 22.25%
5601.300 - Textile flock and dust and mill neps value 1. kg 22.25%
56.02 Felt, whether or not impregnated, coated, covered
or laminated.
5602.100 - Needleloom felt and stitch-bonded fibre fabrics value 1. kg 22.25%
Section XI
Chapter 56
191
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
- Other felt, not impregnated, coated, covered or
laminated :
5602.210 -- Of wool or fine animal hair value 1. kg 22.25%
5602.290 -- Of other textile materials value 1. kg 22.25%
5602.900 - Other value 1. kg 22.25%
56.03 Nonwovens, whether or not impregnated, coated,
covered or laminated.
- Of man-made filaments :
5603.110 -- Weighing not more than 25 g/m² value 1. kg 22.25%
5603.120 -- Weighing more than 25 g/m² but not more than
70 g/m²
value 1. kg 22.25%
5603.130 -- Weighing more than 70 g/m² but not more than
150 g/m²
value 1. kg 22.25%
5603.140 -- Weighing more than 150 g/m² value 1. kg 22.25%
- Other :
5603.910 -- Weighing not more than 25 g/m² value 1. kg 22.25%
5603.920 -- Weighing more than 25 g/m² but not more than
70 g/m²
value 1. kg 22.25%
5603.930 -- Weighing more than 70 g/m² but not more than
150 g/m²
value 1. kg 22.25%
5603.940 -- Weighing more than 150 g/m² value 1. kg 22.25%
56.04 Rubber thread and cord, textile covered; textile
yarn, and strip and the like of heading 54.04 or
54.05, impregnated, coated, covered or sheathed
with rubber or plastics.
5604.100 - Rubber thread and cord, textile covered value 1. kg 22.25%
5604.900 - Other value 1. kg 22.25%
56.05 5605.000 Metallised yarn, whether or not gimped, being
textile yarn, or strip or the like of heading 54.04
or 54.05, combined with metal in the form of
thread, strip or powder or covered with metal.
value 1. kg 22.25%
56.06 5606.000 Gimped yarn, and strip and the like of heading
54.04 or 54.05, gimped (other than those of
heading 56.05 and gimped horsehair yarn);
chenille yarn (including flock chenille yarn); loop
wale-yarn.
value 1. kg 22.25%
56.07 Twine, cordage, ropes and cables, whether or not
plaited or braided and whether or not
impregnated, coated, covered or sheathed with
rubber or plastics.
- Of sisal or other textile fibres of the genus Agave:
5607.210 -- Binder or baler twine value 1. kg 22.25%
5607.290 -- Other value 1. kg 22.25%
- Of polyethylene or polypropylene :
5607.410 -- Binder or baler twine value 1. kg 22.25%
5607.490 -- Other value 1. kg 22.25%
5607.500 - Of other synthetic fibres value 1. kg 22.25%
5607.900 - Other value 1. kg 22.25%
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 :
5608.110 -- Made up fishing nets value 1. kg 22.25%
Section XI
Chapter 56
192
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
5608.190 -- Other value 1. kg 22.25%
5608.900 - Other value 1. kg 22.25%
56.09 5609.000 Articles of yarn, strip or the like of heading 54.04
or 54.05, twine, cordage, rope or cables, not
elsewhere specified or included.
value 1. kg 22.25%
_________________
Section XI
Chapter 57
193
Chapter 57
Carpets and other textile floor coverings
Notes.
1.- For the purposes of this Chapter, the term “carpets and other textile floor coverings” means floor
coverings in which textile materials serve as the exposed surface of the article when in use and includes
articles having the characteristics of textile floor coverings but intended for use for other purposes.
2.- This Chapter does not cover floor covering underlays.
_________________
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
57.01 Carpets and other textile floor coverings, knotted,
whether or not made up.
5701.100 - Of wool or fine animal hair value 1. m2 22.25%
5701.900 - Of other textile materials value 1. m2 22.25%
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.
5702.100 - “Kelem”, “Schumacks”, “Karamanie” and similar
hand-woven rugs
value 1. m2 22.25%
5702.200 - Floor coverings of coconut fibres (coir) value 1. m2 22.25%
- Other, of pile construction, not made up :
5702.310 -- Of wool or fine animal hair value 1. m2 22.25%
5702.320 -- Of man-made textile materials value 1. m2 22.25%
5702.390 -- Of other textile materials value 1. m2 22.25%
- Other, of pile construction, made up :
5702.410 -- Of wool or fine animal hair value 1. m2 22.25%
5702.420 -- Of man-made textile materials value 1. m2 22.25%
5702.490 -- Of other textile materials value 1. m2 22.25%
5702.500 - Other, not of pile construction, not made up value 1. m2 22.25%
- Other, not of pile construction, made up :
5702.910 -- Of wool or fine animal hair value 1. m2 22.25%
5702.920 -- Of man-made textile materials value 1. m2 22.25%
5702.990 -- Of other textile materials value 1. m2 22.25%
57.03 Carpets and other textile floor coverings, tufted,
whether or not made up.
5703.100 - Of wool or fine animal hair value 1. m2 22.25%
5703.200 - Of nylon or other polyamides value 1. m2 22.25%
5703.300 - Of other man-made textile materials value 1. m2 22.25%
5703.900 - Of other textile materials value 1. m2 22.25%
57.04 Carpets and other textile floor coverings, of felt,
not tufted or flocked, whether or not made up.
5704.100 - Tiles, having a maximum surface area of 0.3m² value 1. m2 22.25%
5704.900 - Other value 1. m2 22.25%
Section XI
Chapter 57
194
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
57.05 5705.000 Other carpets and other textile floor coverings,
whether or not made up.
value 1. m2 22.25%
_________________
Section XI
Chapter 58
195
Chapter 58
Special woven fabrics; tufted textile fabrics;
lace; tapestries; trimmings; embroidery
Notes.
1.- This Chapter does not apply to textile fabrics referred to in Note 1 to Chapter 59, impregnated, coated,
covered or laminated, or to other goods of Chapter 59.
2.- Heading 58.01 also includes woven weft pile fabrics which have not yet had the floats cut, at which stage
they have no pile standing up.
3.- For the purposes of heading 58.03, “gauze” means a fabric with a warp composed wholly or in part of
standing or ground threads and crossing or doup threads which cross the standing or ground threads
making a half turn, a complete turn or more to form loops through which weft threads pass.
4.- Heading 58.04 does not apply to knotted net fabrics of twine, cordage or rope, of heading 56.08.
5.- For the purposes of heading 58.06, the expression “narrow woven fabrics” means :
(a) Woven fabrics of a width not exceeding 30 cm, whether woven as such or cut from wider pieces,
provided with selvedges (woven, gummed or otherwise made) on both edges;
(b) Tubular woven fabrics of a flattened width not exceeding 30 cm; and
(c) Bias binding with folded edges, of a width when unfolded not exceeding 30 cm.
Narrow woven fabrics with woven fringes are to be classified in heading 58.08.
6.- In heading 58.10, the expression “embroidery” means, inter alia, embroidery with metal or glass thread
on a visible ground of textile fabric, and sewn appliqué work of sequins, beads or ornamental motifs of
textile or other materials. The heading does not apply to needlework tapestry (heading 58.05).
7.- In addition to the products of heading 58.09, this Chapter also includes articles made of metal thread
and of a kind used in apparel, as furnishing fabrics or for similar purposes.
_________________
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
58.01 Woven pile fabrics and chenille fabrics, other than
fabrics of heading 58.02 or 58.06.
5801.100 - Of wool or fine animal hair value 1. kg 22.25%
- Of cotton :
5801.210 -- Uncut weft pile fabrics value 1. kg 22.25%
5801.220 -- Cut corduroy value 1. kg 22.25%
5801.230 -- Other weft pile fabrics value 1. kg 22.25%
5801.240 -- Warp pile fabrics, épinglé (uncut) value 1. kg 22.25%
5801.250 -- Warp pile fabrics, cut value 1. kg 22.25%
5801.260 -- Chenille fabrics value 1. kg 22.25%
- Of man-made fibres :
5801.310 -- Uncut weft pile fabrics value 1. kg 22.25%
5801.320 -- Cut corduroy value 1. kg 22.25%
5801.330 -- Other weft pile fabrics value 1. kg 22.25%
5801.340 -- Warp pile fabrics, épinglé (uncut) value 1. kg 22.25%
5801.350 -- Warp pile fabrics, cut value 1. kg 22.25%
5801.360 -- Chenille fabrics value 1. kg 22.25%
5801.900 - Of other textile materials value 1. kg 22.25%
58.02 Terry towelling and similar woven terry fabrics,
other than narrow fabrics of heading 58.06; tufted
textile fabrics, other than products of heading
57.03.
Section XI
Chapter 58
196
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
- Terry towelling and similar woven terry fabrics, of
cotton :
5802.110 -- Unbleached value 1. kg 22.25%
5802.190 -- Other value 1. kg 22.25%
5802.200 - Terry towelling and similar woven terry fabrics, of
other textile materials
value 1. kg 22.25%
5802.300 - Tufted textile fabrics value 1. kg 22.25%
58.03 5803.000 Gauze, other than narrow fabrics of heading 58.06. value 1. kg 22.25%
58.04 Tulles and other net fabrics, not including woven,
knitted or crocheted fabrics; lace in the piece, in
strips or in motifs, other than fabrics of headings
60.02 to 60.06.
5804.100 - Tulles and other net fabrics value 1. kg 22.25%
- Mechanically made lace :
5804.210 -- Of man-made fibres value 1. kg 22.25%
5804.290 -- Of other textile materials value 1. kg 22.25%
5804.300 - Hand-made lace value 1. kg 22.25%
58.05 5805.000 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.
value 1. kg 22.25%
58.06 Narrow woven fabrics, other than goods of
heading 58.07; narrow fabrics consisting of warp
without weft assembled by means of an adhesive
(bolducs).
5806.100 - Woven pile fabrics (including terry towelling and
similar terry fabrics) and chenille fabrics
value 1. kg 22.25%
5806.200 - Other woven fabrics, containing by weight 5% or
more of lastomeric yarn or rubber thread
value 1. kg 22.25%
- Other woven fabrics :
5806.310 -- Of cotton value 1. kg 22.25%
5806.320 -- Of man-made fibres value 1. kg 22.25%
5806.390 -- Of other textile materials value 1. kg 22.25%
5806.400 - Fabrics consisting of warp without weft assembled by
means of an adhesive (bolducs)
value 1. kg 22.25%
58.07 Labels, badges and similar articles of textile
materials, in the piece, in strips or cut to shape or
size, not embroidered.
5807.100 - Woven value 1. kg 22.25%
5807.900 - Other value 1. kg 22.25%
58.08 Braids in the piece; ornamental trimmings in the
piece, without embroidery, other than knitted or
crocheted; tassels, pompons and similar articles.
5808.100 - Braids in the piece value 1. kg 22.25%
5808.900 - Other value 1. kg 22.25%
58.09 5809.000 Woven fabrics of metal thread and woven fabrics of
metallised yarn of heading 56.05, of a kind used in
apparel, as furnishing fabrics or for similar
purposes, not elsewhere specified or included.
value 1. kg 22.25%
58.10 Embroidery in the piece, in strips or in motifs.
5810.100 - Embroidery without visible ground value 1. kg 22.25%
- Other embroidery :
Section XI
Chapter 58
197
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
5810.910 -- Of cotton value 1. kg 22.25%
5810.920 -- Of man-made fibres value 1. kg 22.25%
5810.990 -- Of other textile materials value 1. kg 22.25%
58.11 5811.000 Quilted textile products in the piece, composed of
one or more layers of textile materials assembled
with padding by stitching or otherwise, other than
embroidery of heading 58.10.
value 1. kg 22.25%
_________________
Section XI
Chapter 59
198
Chapter 59
Impregnated, coated, covered or laminated textile fabrics;
textile articles of a kind suitable for industrial use
Notes.
1.- Except where the context otherwise requires, for the purposes of this Chapter the expression “textile
fabrics” applies only to the woven fabrics of Chapters 50 to 55 and headings 58.03 and 58.06, the
braids and ornamental trimmings in the piece of heading 58.08 and the knitted or crocheted fabrics of
headings 60.02 to 60.06.
2.- Heading 59.03 applies to :
(a) Textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per
square metre and whatever the nature of the plastic material (compact or cellular), other than :
(1) Fabrics in which the impregnation, coating or covering cannot be seen with the naked eye
(usually Chapters 50 to 55, 58 or 60); for the purpose of this provision, no account should be
taken of any resulting change of colour;
(2) Products which cannot, without fracturing, be bent manually around a cylinder of a diameter of
7 mm, at a temperature between 15 °C and 30 °C (usually Chapter 39);
(3) Products in which the textile fabric is either completely embedded in plastics or entirely coated or
covered on both sides with such material, provided that such coating or covering can be seen
with the naked eye with no account being taken of any resulting change of colour (Chapter 39);
(4) Fabrics partially coated or partially covered with plastics and bearing designs resulting from
these treatments (usually Chapters 50 to 55, 58 or 60);
(5) Plates, sheets or strip of cellular plastics, combined with textile fabric, where the textile fabric is
present merely for reinforcing purposes (Chapter 39); or
(6) Textile products of heading 58.11;
(b) Fabrics made from yarn, strip or the like, impregnated, coated, covered or sheathed with plastics, of
heading 56.04.
3.- For the purposes of heading 59.05, the expression “textile wall coverings” applies to products in rolls, of
a width of not less than 45 cm, suitable for wall or ceiling decoration, consisting of a textile surface
which has been fixed on a backing or has been treated on the back (impregnated or coated to permit
pasting).
This heading does not, however, apply to wall coverings consisting of textile flock or dust fixed
directly on a backing of paper (heading 48.14) or on a textile backing (generally heading 59.07).
4.- For the purposes of heading 59.06, the expression “rubberised textile fabrics” means :
(a) Textile fabrics impregnated, coated, covered or laminated with rubber,
(i) Weighing not more than 1,500 g/m2; or
(ii) Weighing more than 1,500 g/m2 and containing more than 50 % by weight of textile material;
(b) Fabrics made from yarn, strip or the like, impregnated, coated, covered or sheathed with rubber, of
heading 56.04; and
(c) Fabrics composed of parallel textile yarns agglomerated with rubber, irrespective of their weight per
square metre.
This heading does not, however, apply to plates, sheets or strip of cellular rubber, combined with
textile fabric, where the textile fabric is present merely for reinforcing purposes (Chapter 40), or textile
products of heading 58.11.
5.- Heading 59.07 does not apply to :
(a) Fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually
Chapters 50 to 55, 58 or 60); for the purpose of this provision, no account should be taken of any
resulting change of colour;
(b) Fabrics painted with designs (other than painted canvas being theatrical scenery, studio back-cloths
or the like);
(c) Fabrics partially covered with flock, dust, powdered cork or the like and bearing designs resulting
from these treatments; however, imitation pile fabrics remain classified in this heading;
(d) Fabrics finished with normal dressings having a basis of amylaceous or similar substances;
(e) Wood veneered on a backing of textile fabrics (heading 44.08);
Section XI
Chapter 59
199
(f) Natural or artificial abrasive powder or grain, on a backing of textile fabrics (heading 68.05);
(g) Agglomerated or reconstituted mica, on a backing of textile fabrics (heading 68.14); or
(h) Metal foil on a backing of textile fabrics (generally Section XIV or XV).
6.- Heading 59.10 does not apply to :
(a) Transmission or conveyor belting, of textile material, of a thickness of less than 3 mm; or
(b) Transmission or conveyor belts or belting of textile fabric impregnated, coated, covered or laminated
with rubber or made from textile yarn or cord impregnated, coated, covered or sheathed with rubber
(heading 40.10).
7.- Heading 59.11 applies to the following goods, which do not fall in any other heading of Section XI :
(a) Textile products in the piece, cut to length or simply cut to rectangular (including square) shape
(other than those having the character of the products of headings 59.08 to 59.10), the following
only:
(i) Textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber,
leather or other material, of a kind used for card clothing, and similar fabrics of a kind used for
other technical purposes, including narrow fabrics made of velvet impregnated with rubber, for
covering weaving spindles (weaving beams);
(ii) Bolting cloth;
(iii) Straining cloth of a kind used in oil presses or the like, of textile material or of human hair;
(iv) Flat woven textile fabrics with multiple warp or weft, whether or not felted, impregnated or
coated, of a kind used in machinery or for other technical purposes;
(v) Textile fabrics reinforced with metal, of a kind used for technical purposes;
(vi) Cords, braids and the like, whether or not coated, impregnated or reinforced with metal, of a
kind used in industry as packing or lubricating materials;
(b) Textile articles (other than those of headings 59.08 to 59.10) of a kind used for technical purposes
(for example, textile fabrics and felts, endless or fitted with linking devices, of a kind used in paper-
making or similar machines (for example, for pulp or asbestos-cement), gaskets, washers, polishing
discs and other machinery parts).
_________________
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
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.
5901.100 - Textile fabrics coated with gum or amylaceous
substances, of a kind used for the outer covers of
books or the like
value 1. kg 22.25%
5901.900 - Other value 1. kg 22.25%
59.02 Tyre cord fabric of high tenacity yarn of nylon or
other polyamides, polyesters or viscose rayon.
5902.100 - Of nylon or other polyamides value 1. kg 22.25%
5902.200 - Of polyesters value 1. kg 22.25%
5902.900 - Other value 1. kg 22.25%
59.03 Textile fabrics impregnated, coated, covered or
laminated with plastics, other than those of
heading 59.02.
5903.100 - With poly(vinyl chloride) value 1. kg 22.25%
5903.200 - With polyurethane value 1. kg 22.25%
5903.900 - Other value 1. kg 22.25%
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.
Section XI
Chapter 59
200
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
5904.100 - Linoleum value 1. kg 22.25%
5904.900 - Other value 1. kg 22.25%
59.05 5905.000 Textile wall coverings. value 1. kg 22.25%
59.06 Rubberised textile fabrics, other than those of
heading 59.02.
5906.100 - Adhesive tape of a width not exceeding 20cm value 1. kg 22.25%
- Other :
5906.910 -- Knitted or crocheted value 1. kg 22.25%
5906.990 -- Other value 1. kg 22.25%
59.07 5907.000 Textile fabrics otherwise impregnated, coated or
covered; painted canvas being theatrical scenery,
studio back-cloths or the like.
value 1. kg 22.25%
59.08 5908.000 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.
value 1. kg 22.25%
59.09 5909.000 Textile hosepiping and similar textile tubing, with
or without lining, armour or accessories of other
materials.
value 1. kg 22.25%
59.10 5910.000 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.
value 1. kg 22.25%
59.11 Textile products and articles, for technical uses,
specified in Note 7 to this Chapter.
5911.100 - 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)
value 1. kg 22.25%
5911.200 - Bolting cloth, whether or not made up value 1. kg 22.25%
- 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) :
5911.310 -- Weighing less than 650 g/m2 value 1. kg 22.25%
5911.320 -- Weighing 650 g/m2 or more value 1. kg 22.25%
5911.400 - Straining cloth of a kind used in oil presses or the
like, including that of human hair
value 1. kg 22.25%
5911.900 - Other value 1. kg 22.25%
_________________
Section XI
Chapter 60
201
Chapter 60
Knitted or crocheted fabrics
Notes.
1.- This Chapter does not cover :
(a) Crochet lace of heading 58.04;
(b) Labels, badges or similar articles, knitted or crocheted, of heading 58.07; or
(c) Knitted or crocheted fabrics, impregnated, coated, covered or laminated, of Chapter 59. However,
knitted or crocheted pile fabrics, impregnated, coated, covered or laminated, remain classified in
heading 60.01.
2.- This Chapter also includes fabrics made of metal thread and of a kind used in apparel, as furnishing
fabrics or for similar purposes.
3.- Throughout the Nomenclature any reference to “knitted” goods includes a reference to stitch-bonded
goods in which the chain stitches are formed of textile yarn.
_________________
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
60.01 Pile fabrics, including “long pile” fabrics and terry
fabrics, knitted or crocheted.
6001.100 - “Long pile” fabrics value 1. kg 22.25%
- Looped pile fabrics :
6001.210 -- Of cotton value 1. kg 8.5%
6001.220 -- Of man-made fibres value 1. kg 22.25%
6001.290 -- Of other textile materials value 1. kg 22.25%
- Other :
6001.910 -- Of cotton value 1. kg 8.5%
6001.920 -- Of man-made fibres value 1. kg 22.25%
6001.990 -- Of other textile materials value 1. kg 22.25%
60.02 Knitted or crocheted fabrics of a width not
exceeding 30 cm, containing by weight 5 % or
more of elastomeric yarn or rubber thread, other
than those of heading 60.01.
6002.400 - Containing by weight 5 % or more of elastomeric
yarn but not containing rubber thread
value 1. kg 22.25%
6002.900 - Other value 1. kg 22.25%
60.03 Knitted or crocheted fabrics of a width not
exceeding 30 cm, other than those of heading
60.01 or 60.02.
6003.100 - Of wool or fine animal hair value 1. kg 8.5%
6003.200 - Of cotton value 1. kg 8.5%
6003.300 - Of synthetic fibres value 1. kg 22.25%
6003.400 - Of artificial fibres value 1. kg 22.25%
6003.900 - Other value 1. kg 22.25%
60.04 Knitted or crocheted fabrics of a width exceeding
30 cm, containing by weight 5 % or more of
elastomeric yarn or rubber thread, other than
those of heading 60.01.
6004.100 - Containing by weight 5 % or more of elastomeric
yarn but not containing rubber thread
value 1. kg 22.25%
6004.900 - Other value 1. kg 22.25%
Section XI
Chapter 60
202
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
60.05 Warp knit fabrics (including those made on
galloon knitting machines), other than those of
headings 60.01 to 60.04.
- Of cotton :
6005.210 -- Unbleached or bleached value 1. kg 8.5%
6005.220 -- Dyed value 1. kg 8.5%
6005.230 -- Of yarns of different colours value 1. kg 8.5%
6005.240 -- Printed value 1. kg 8.5%
- Of synthetic fibres :
6005.310 -- Unbleached or bleached value 1. kg 22.25%
6005.320 -- Dyed value 1. kg 22.25%
6005.330 -- Of yarns of different colours value 1. kg 22.25%
6005.340 -- Printed value 1. kg 22.25%
- Of artificial fibres :
6005.410 -- Unbleached or bleached value 1. kg 22.25%
6005.420 -- Dyed value 1. kg 22.25%
6005.430 -- Of yarns of different colours value 1. kg 22.25%
6005.440 -- Printed value 1. kg 22.25%
- Other
6005.901 --- Of wool or fine animal hair value 1. kg 8.5%
6005.909 --- Other value 1. kg 22.25%
60.06 Other knitted or crocheted fabrics.
6006.100 - Of wool or fine animal hair value 1. kg 8.5%
- Of cotton :
6006.210 -- Unbleached or bleached value 1. kg 8.5%
6006.220 -- Dyed value 1. kg 8.5%
6006.230 -- Of yarns of different colours value 1. kg 8.5%
6006.240 -- Printed value 1. kg 8.5%
- Of synthetic fibres :
6006.310 -- Unbleached or bleached value 1. kg 22.25%
6006.320 -- Dyed value 1. kg 22.25%
6006.330 -- Of yarns of different colours value 1. kg 22.25%
6006.340 -- Printed value 1. kg 22.25%
- Of artificial fibres :
6006.410 -- Unbleached or bleached value 1. kg 22.25%
6006.420 -- Dyed value 1. kg 22.25%
6006.430 -- Of yarns of different colours value 1. kg 22.25%
6006.440 -- Printed value 1. kg 22.25%
6006.900 - Other value 1. kg 22.25%
_________________
Section XI
Chapter 61
203
Chapter 61
Articles of apparel and clothing accessories,
knitted or crocheted
Notes.
1.- This Chapter applies only to made up knitted or crocheted articles.
2.- This Chapter does not cover :
(a) Goods of heading 62.12;
(b) Worn clothing or other worn articles of heading 63.09; or
(c) Orthopaedic appliances, surgical belts, trusses or the like (heading 90.21).
3.- For the purposes of headings 61.03 and 61.04 :
(a) The term “suit” means a set of garments composed of two or three pieces made up, in respect of their
outer surface, in identical fabric and comprising :
- one suit coat or jacket the outer shell of which, exclusive of sleeves, consists of four or more
panels, designed to cover the upper part of the body, possibly with a tailored waistcoat in
addition whose front is made from the same fabric as the outer surface of the other components
of the set and whose back is made from the same fabric as the lining of the suit coat or jacket;
and
- one garment designed to cover the lower part of the body and consisting of trousers, breeches or
shorts (other than swimwear), a skirt or a divided skirt, having neither braces nor bibs.
All of the components of a “suit” must be of the same fabric construction, colour and composition;
they must also be of the same style and of corresponding or compatible size. However, these
components may have piping (a strip of fabric sewn into the seam) in a different fabric.
If several separate components to cover the lower part of the body are presented together (for
example, two pairs of trousers or trousers and shorts, or a skirt or divided skirt and trousers), the
constituent lower part shall be one pair of trousers or, in the case of women's or girls' suits, the skirt
or divided skirt, the other garments being considered separately.
The term “suit” includes the following sets of garments, whether or not they fulfil all the above
conditions :
- morning dress, comprising a plain jacket (cutaway) with rounded tails hanging well down at the
back and striped trousers;
- evening dress (tailcoat), generally made of black fabric, the jacket of which is relatively short at the
front, does not close and has narrow skirts cut in at the hips and hanging down behind;
- dinner jacket suits, in which the jacket is similar in style to an ordinary jacket (though perhaps
revealing more of the shirt front), but has shiny silk or imitation silk lapels.
(b) The term “ensemble” means a set of garments (other than suits and articles of heading 61.07, 61.08
or 61.09), composed of several pieces made up in identical fabric, put up for retail sale, and
comprising :
- one garment designed to cover the upper part of the body, with the exception of pullovers which
may form a second upper garment in the sole context of twin sets, and of waistcoats which may
also form a second upper garment, and
- one or two different garments, designed to cover the lower part of the body and consisting of
trousers, bib and brace overalls, breeches, shorts (other than swimwear), a skirt or a divided skirt.
All of the components of an ensemble must be of the same fabric construction, style, colour and
composition; they also must be of corresponding or compatible size. The term “ensemble” does not
apply to track suits or ski suits, of heading 61.12.
4.- Headings 61.05 and 61.06 do not cover garments with pockets below the waist, with a ribbed waistband
or other means of tightening at the bottom of the garment, or garments having an average of less than
10 stitches per linear centimetre in each direction counted on an area measuring at least 10 cm x 10
cm. Heading 61.05 does not cover sleeveless garments.
5.- Heading 61.09 does not cover garments with a drawstring, ribbed waistband or other means of
tightening at the bottom of the garment.
6.- For the purposes of heading 61.11 :
(a) The expression “babies' garments and clothing accessories” means articles for young children of a
body height not exceeding 86 cm; it also covers babies' napkins;
Section XI
Chapter 61
204
(b) Articles which are, prima facie, classifiable both in heading 61.11 and in other headings of this
Chapter are to be classified in heading 61.11.
7.- For the purposes of heading 61.12, “ski suits” means garments or sets of garments which, by their
general appearance and texture, are identifiable as intended to be worn principally for skiing (cross-
country or alpine). They consist either of :
(a) a “ski overall”, that is, a one-piece garment designed to cover the upper and the lower parts of the
body; in addition to sleeves and a collar the ski overall may have pockets or footstraps; or
(b) a “ski ensemble”, that is, a set of garments composed of two or three pieces, put up for retail sale
and comprising :
- one garment such as an anorak, wind-cheater, wind-jacket or similar article, closed by a slide
fastener (zipper), possibly with a waistcoat in addition, and
- one pair of trousers whether or not extending above waist-level, one pair of breeches or one bib and
brace overall.
The “ski ensemble” may also consist of an overall similar to the one mentioned in paragraph (a)
above and a type of padded, sleeveless jacket worn over the overall.
All the components of a “ski ensemble” must be made up in a fabric of the same texture, style and
composition whether or not of the same colour; they also must be of corresponding or compatible
size.
8.- Garments which are, prima facie, classifiable both in heading 61.13 and in other headings of this
Chapter, excluding heading 61.11, are to be classified in heading 61.13.
9.- Garments of this Chapter designed for left over right closure at the front shall be regarded as men's or
boys' garments, and those designed for right over left closure at the front as women's or girls' garments.
These provisions do not apply where the cut of the garment clearly indicates that it is designed for one
or other of the sexes.
Garments which cannot be identified as either men's or boys' garments or as women's or girls'
garments are to be classified in the headings covering women's or girls' garments.
10.- Articles of this Chapter may be made of metal thread.
_________________
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
61.01 Men's or boys' overcoats, car-coats, capes, cloaks,
anoraks (including ski-jackets), wind-cheaters,
wind-jackets and similar articles, knitted or
crocheted, other than those of heading 61.03.
6101.200 - Of cotton value 1. u 6.5%
6101.300 - Of man-made fibres value 1. u 6.5%
6101.900 - Of other textile materials value 1. u 6.5%
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
61.04.
6102.100 - Of wool or fine animal hair value 1. u 6.5%
6102.200 - Of cotton value 1. u 6.5%
6102.300 - Of man-made fibres value 1. u 6.5%
6102.900 - Of other textile materials value 1. u 6.5%
61.03 Men's or boys' suits, ensembles, jackets, blazers,
trousers, bib and brace overalls, breeches and
shorts (other than swimwear), knitted or crocheted.
6103.100 - Suits value 1. u 6.5%
- Ensembles :
6103.220 -- Of cotton value 1. u 6.5%
6103.230 -- Of synthetic fibres value 1. u 6.5%
6103.290 -- Of other textile materials value 1. u 6.5%
- Jackets and blazers :
Section XI
Chapter 61
205
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
6103.310 -- Of wool or fine animal hair value 1. u 6.5%
6103.320 -- Of cotton value 1. u 6.5%
6103.330 -- Of synthetic fibres value 1. u 6.5%
6103.390 -- Of other textile materials value 1. u 6.5%
- Trousers, bib and brace overalls, breeches and
shorts :
6103.410 -- Of wool or fine animal hair value 1. u 6.5%
6103.420 -- Of cotton value 1. u 6.5%
6103.430 -- Of synthetic fibres value 1. u 6.5%
6103.490 -- Of other textile materials value 1. u 6.5%
61.04 Women's or girls' suits, ensembles, jackets, blazers,
dresses, skirts, divided skirts, trousers, bib and
brace overalls, breeches and shorts (other than
swimwear), knitted or crocheted.
- Suits :
6104.130 -- Of synthetic fibres value 1. u 6.5%
6104.190 -- Of other textile materials value 1. u 6.5%
- Ensembles :
6104.220 -- Of cotton value 1. u 6.5%
6104.230 -- Of synthetic fibres value 1. u 6.5%
6104.290 -- Of other textile materials value 1. u 6.5%
- Jackets and blazers :
6104.310 -- Of wool or fine animal hair value 1. u 6.5%
6104.320 -- Of cotton value 1. u 6.5%
6104.330 -- Of synthetic fibres value 1. u 6.5%
6104.390 -- Of other textile materials value 1. u 6.5%
- Dresses :
6104.410 -- Of wool or fine animal hair value 1. u 6.5%
6104.420 -- Of cotton value 1. u 6.5%
6104.430 -- Of synthetic fibres value 1. u 6.5%
6104.440 -- Of artificial fibres value 1. u 6.5%
6104.490 -- Of other textile materials value 1. u 6.5%
- Skirts and divided skirts :
6104.510 -- Of wool or fine animal hair value 1. u 6.5%
6104.520 -- Of cotton value 1. u 6.5%
6104.530 -- Of synthetic fibres value 1. u 6.5%
6104.590 -- Of other textile materials value 1. u 6.5%
- Trousers, bib and brace overalls, breeches and
shorts :
6104.610 -- Of wool or fine animal hair value 1. u 6.5%
6104.620 -- Of cotton value 1. u 6.5%
6104.630 -- Of synthetic fibres value 1. u 6.5%
6104.690 -- Of other textile materials value 1. u 6.5%
61.05 Men's or boys' shirts, knitted or crocheted.
6105.100 - Of cotton value 1. u 6.5%
6105.200 - Of man-made fibres value 1. u 6.5%
6105.900 - Of other textile materials value 1. u 6.5%
Section XI
Chapter 61
206
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
61.06 Women's or girls' blouses, shirts and shirt-blouses,
knitted or crocheted.
6106.100 - Of cotton value 1. u 6.5%
6106.200 - Of man-made fibres value 1. u 6.5%
6106.900 - Of other textile materials value 1. u 6.5%
61.07 Men's or boys' underpants, briefs, nightshirts,
pyjamas, bathrobes, dressing gowns and similar
articles, knitted or crocheted.
- Underpants and briefs :
6107.110 -- Of cotton value 1. u 6.5%
6107.120 -- Of man-made fibres value 1. u 6.5%
6107.190 -- Of other textile materials value 1. u 6.5%
- Nightshirts and pyjamas :
6107.210 -- Of cotton value 1. u 6.5%
6107.220 -- Of man-made fibres value 1. u 6.5%
6107.290 -- Of other textile materials value 1. u 6.5%
- Other :
6107.910 -- Of cotton value 1. u 6.5%
6107.990 -- Of other textile materials value 1. u 6.5%
61.08 Women's or girls' slips, petticoats, briefs, panties,
nightdresses, pyjamas, négligés, bathrobes,
dressing gowns and similar articles, knitted or
crocheted.
- Slips and petticoats :
6108.110 -- Of man-made fibres value 1. u 6.5%
6108.190 -- Of other textile materials value 1. u 6.5%
- Briefs and panties :
6108.210 -- Of cotton value 1. u 6.5%
6108.220 -- Of man-made fibres value 1. u 6.5%
6108.290 -- Of other textile materials value 1. u 6.5%
- Nightdresses and pyjamas :
6108.310 -- Of cotton value 1. u 6.5%
6108.320 -- Of man-made fibres value 1. u 6.5%
6108.390 -- Of other textile materials value 1. u 6.5%
- Other :
6108.910 -- Of cotton value 1. u 6.5%
6108.920 -- Of man-made fibres value 1. u 6.5%
6108.990 -- Of other textile materials value 1. u 6.5%
61.09 T-shirts, singlets and other vests, knitted or
crocheted.
6109.100 - Of cotton value 1. u 6.5%
6109.900 - Of other textile materials value 1. u 6.5%
61.10 Jerseys, pullovers, cardigans, waistcoats and
similar articles, knitted or crocheted.
- Of wool or fine animal hair :
6110.110 -- Of wool value 1. u 6.5%
6110.120 -- Of Kashmir (cashmere) goats value 1. u 6.5%
Section XI
Chapter 61
207
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
6110.190 -- Other value 1. u 6.5%
6110.200 - Of cotton value 1. u 6.5%
6110.300 - Of man-made fibres value 1. u 6.5%
6110.900 - Of other textile materials value 1. u 6.5%
61.11 Babies' garments and clothing accessories, knitted
or crocheted.
6111.200 - Of cotton value 1. kg 6.5%
6111.300 - Of synthetic fibres value 1. kg 6.5%
6111.900 - Of other textile materials value 1. kg 6.5%
61.12 Track suits, ski suits and swimwear, knitted or
crocheted.
- Track suits :
6112.110 -- Of cotton value 1. u 6.5%
6112.120 -- Of synthetic fibres value 1. u 6.5%
6112.190 -- Of other textile materials value 1. u 6.5%
6112.200 - Ski suits value 1. u 6.5%
- Men's or boys' swimwear :
6112.310 -- Of synthetic fibres value 1. u 6.5%
6112.390 -- Of other textile materials value 1. u 6.5%
- Women's or girls' swimwear :
6112.410 -- Of synthetic fibres value 1. u 6.5%
6112.490 -- Of other textile materials value 1. u 6.5%
61.13 6113.000 Garments, made up of knitted or crocheted fabrics
of heading 59.03, 59.06 or 59.07.
value 1. kg 6.5%
61.14 Other garments, knitted or crocheted.
6114.200 - Of cotton value 1. kg 6.5%
6114.300 - Of man-made fibres value 1. kg 6.5%
6114.900 - Of other textile materials value 1. kg 6.5%
61.15 Panty hose, tights, stockings, socks and other
hosiery, including graduated compression hosiery
(for example, stockings for varicose veins) and
footwear without applied soles, knitted or
crocheted.
6115.100 - Graduated compression hosiery (for example,
stockings for varicose veins)
value 1. kg 6.5%
- Other panty hose and tights :
6115.210 -- Of synthetic fibres, measuring per single yarn less
than 67 decitex
value 1. kg 6.5%
6115.220 -- Of synthetic fibres, measuring per single yarn
67 decitex or more
value 1. kg 6.5%
6115.290 -- Of other textile materials value 1. kg 6.5%
6115.300 - Other women's full-length or knee-length hosiery,
measuring per single yarn less than 67 decitex
value 1. kg 6.5%
- Other :
6115.940 -- Of wool or fine animal hair value 1. kg 6.5%
6115.950 -- Of cotton value 1. kg 6.5%
6115.960 -- Of synthetic fibres value 1. kg 6.5%
6115.990 -- Of other textile materials value 1. kg 6.5%
Section XI
Chapter 61
208
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
61.16 Gloves, mittens and mitts, knitted or crocheted.
6116.100 - Impregnated, coated or covered with plastics or
rubber
value 1. kg 6.5%
- Other :
6116.910 -- Of wool or fine animal hair value 1. kg 6.5%
6116.920 -- Of cotton value 1. kg 6.5%
6116.930 -- Of synthetic fibres value 1. kg 6.5%
6116.990 -- Of other textile materials value 1. kg 6.5%
61.17 Other made up clothing accessories, knitted or
crocheted; knitted or crocheted parts of garments
or of clothing accessories.
6117.100 - Shawls, scarves, mufflers, mantillas, veils and the
like
value 1. kg 6.5%
6117.800 - Other accessories value 1. kg 6.5%
6117.900 - Parts value 1. kg 6.5%
_________________
Section XI
Chapter 62
209
Chapter 62
Articles of apparel and clothing accessories, not knitted
or crocheted
Notes.
1.- This Chapter applies only to made up articles of any textile fabric other than wadding, excluding knitted
or crocheted articles (other than those of heading 62.12).
2.- This Chapter does not cover :
(a) Worn clothing or other worn articles of heading 63.09; or
(b) Orthopaedic appliances, surgical belts, trusses or the like (heading 90.21).
3.- For the purposes of headings 62.03 and 62.04 :
(a) The term “suit” means a set of garments composed of two or three pieces made up, in respect of their
outer surface, in identical fabric and comprising:
- one suit coat or jacket the outer shell of which, exclusive of sleeves, consists of four or more
panels, designed to cover the upper part of the body, possibly with a tailored waistcoat in addition
whose front is made from the same fabric as the outer surface of the other components of the set
and whose back is made from the same fabric as the lining of the suit coat or jacket; and
- one garment designed to cover the lower part of the body and consisting of trousers, breeches or
shorts (other than swimwear), a skirt or a divided skirt, having neither braces nor bibs.
All of the components of a “suit” must be of the same fabric construction, colour and composition;
they must also be of the same style and of corresponding or compatible size. However, these
components may have piping (a strip of fabric sewn into the seam) in a different fabric.
If several separate components to cover the lower part of the body are presented together (for
example, two pairs of trousers or trousers and shorts, or a skirt or divided skirt and trousers), the
constituent lower part shall be one pair of trousers or, in the case of women's or girls' suits, the skirt
or divided skirt, the other garments being considered separately.
The term “suit” includes the following sets of garments, whether or not they fulfil all the above
conditions :
- morning dress, comprising a plain jacket (cutaway) with rounded tails hanging well down at the
back and striped trousers;
- evening dress (tailcoat), generally made of black fabric, the jacket of which is relatively short at the
front, does not close and has narrow skirts cut in at the hips and hanging down behind;
- dinner jacket suits, in which the jacket is similar in style to an ordinary jacket (though perhaps
revealing more of the shirt front), but has shiny silk or imitation silk lapels.
(b) The term “ensemble” means a set of garments (other than suits and articles of heading 62.07 or
62.08) composed of several pieces made up in identical fabric, put up for retail sale, and comprising :
- one garment designed to cover the upper part of the body, with the exception of waistcoats which
may also form a second upper garment, and
- one or two different garments, designed to cover the lower part of the body and consisting of
trousers, bib and brace overalls, breeches, shorts (other than swimwear), a skirt or a divided skirt.
All of the components of an ensemble must be of the same fabric construction, style, colour and
composition; they also must be of corresponding or compatible size. The term “ensemble” does not
apply to track suits or ski suits, of heading 62.11.
4.- For the purposes of heading 62.09 :
(a) The expression “babies' garments and clothing accessories” means articles for young children of a
body height not exceeding 86 cm; it also covers babies' napkins;
(b) Articles which are, prima facie, classifiable both in heading 62.09 and in other headings of this
Chapter are to be classified in heading 62.09.
5.- Garments which are, prima facie, classifiable both in heading 62.10 and in other headings of this
Chapter, excluding heading 62.09, are to be classified in heading 62.10.
6.- For the purposes of heading 62.11, “ski suits” means garments or sets of garments which, by their
general appearance and texture, are identifiable as intended to be worn principally for skiing (cross-
country or alpine). They consist either of :
(a) a “ski overall”, that is, a one-piece garment designed to cover the upper and the lower parts of the
body; in addition to sleeves and a collar the ski overall may have pockets or footstraps; or
Section XI
Chapter 62
210
(b) a “ski ensemble”, that is, a set of garments composed of two or three pieces, put up for retail sale and
comprising :
- one garment such as an anorak, wind-cheater, wind-jacket or similar article, closed by a slide
fastener (zipper), possibly with a waistcoat in addition, and
- one pair of trousers whether or not extending above waist-level, one pair of breeches or one bib and
brace overall.
The “ski ensemble” may also consist of an overall similar to the one mentioned in paragraph (a)
above and a type of padded, sleeveless jacket worn over the overall.
All the components of a “ski ensemble” must be made up in a fabric of the same texture, style and
composition whether or not of the same colour; they also must be of corresponding or compatible
size.
7.- Scarves and articles of the scarf type, square or approximately square, of which no side exceeds 60
cm, are to be classified as handkerchiefs (heading 62.13). Handkerchiefs of which any side exceeds 60
cm are to be classified in heading 62.14.
8.- Garments of this Chapter designed for left over right closure at the front shall be regarded as men's or
boys' garments, and those designed for right over left closure at the front as women's or girls' garments.
These provisions do not apply where the cut of the garment clearly indicates that it is designed for one or
other of the sexes.
Garments which cannot be identified as either men's or boys' garments or as women's or girls'
garments are to be classified in the headings covering women's or girls' garments.
9.- Articles of this Chapter may be made of metal thread.
_________________
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
62.01 Men's or boys' overcoats, car-coats, capes, cloaks,
anoraks (including ski-jackets), wind-cheaters,
wind-jackets and similar articles, other than those
of heading 62.03.
- Overcoats, raincoats, car-coats, capes, cloaks and
similar articles :
6201.110 -- Of wool or fine animal hair value 1. u 6.5%
6201.120 -- Of cotton value 1. u 6.5%
6201.130 -- Of man-made fibres value 1. u 6.5%
6201.190 -- Of other textile materials value 1. u 6.5%
- Other :
6201.910 -- Of wool or fine animal hair value 1. u 6.5%
6201.920 -- Of cotton value 1. u 6.5%
6201.930 -- Of man-made fibres value 1. u 6.5%
6201.990 -- Of other textile materials value 1. u 6.5%
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 62.04.
- Overcoats, raincoats, car-coats, capes, cloaks and
similar articles :
6202.110 -- Of wool or fine animal hair value 1. u 6.5%
6202.120 -- Of cotton value 1. u 6.5%
6202.130 -- Of man-made fibres value 1. u 6.5%
6202.190 -- Of other textile materials value 1. u 6.5%
- Other :
6202.910 -- Of wool or fine animal hair value 1. u 6.5%
6202.920 -- Of cotton value 1. u 6.5%
6202.930 -- Of man-made fibres value 1. u 6.5%
6202.990 -- Of other textile materials value 1. u 6.5%
Section XI
Chapter 62
211
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
62.03 Men's or boys' suits, ensembles, jackets, blazers,
trousers, bib and brace overalls, breeches and
shorts (other than swimwear).
- Suits :
6203.110 -- Of wool or fine animal hair value 1. u 6.5%
6203.120 -- Of synthetic fibres value 1. u 6.5%
6203.190 -- Of other textile materials value 1. u 6.5%
- Ensembles :
6203.220 -- Of cotton value 1. u 6.5%
6203.230 -- Of synthetic fibres value 1. u 6.5%
6203.290 -- Of other textile materials value 1. u 6.5%
- Jackets and blazers :
6203.310 -- Of wool or fine animal hair value 1. u 6.5%
6203.320 -- Of cotton value 1. u 6.5%
6203.330 -- Of synthetic fibres value 1. u 6.5%
6203.390 -- Of other textile materials value 1. u 6.5%
- Trousers, bib and brace overalls, breeches and
shorts :
6203.410 -- Of wool or fine animal hair value 1. u 6.5%
6203.420 -- Of cotton value 1. u 6.5%
6203.430 -- Of synthetic fibres value 1. u 6.5%
6203.490 -- Of other textile materials value 1. u 6.5%
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 :
6204.110 -- Of wool or fine animal hair value 1. u 6.5%
6204.120 -- Of cotton value 1. u 6.5%
6204.130 -- Of synthetic fibres value 1. u 6.5%
6204.190 -- Of other textile materials value 1. u 6.5%
- Ensembles :
6204.210 -- Of wool or fine animal hair value 1. u 6.5%
6204.220 -- Of cotton value 1. u 6.5%
6204.230 -- Of synthetic fibres value 1. u 6.5%
6204.290 -- Of other textile materials value 1. u 6.5%
- Jackets and blazers :
6204.310 -- Of wool or fine animal hair value 1. u 6.5%
6204.320 -- Of cotton value 1. u 6.5%
6204.330 -- Of synthetic fibres value 1. u 6.5%
6204.390 -- Of other textile materials value 1. u 6.5%
- Dresses :
6204.410 -- Of wool or fine animal hair value 1. u 6.5%
6204.420 -- Of cotton value 1. u 6.5%
6204.430 -- Of synthetic fibres value 1. u 6.5%
6204.440 -- Of artificial fibres value 1. u 6.5%
6204.490 -- Of other textile materials value 1. u 6.5%
Section XI
Chapter 62
212
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
- Skirts and divided skirts :
6204.510 -- Of wool or fine animal hair value 1. u 6.5%
6204.520 -- Of cotton value 1. u 6.5%
6204.530 -- Of synthetic fibres value 1. u 6.5%
6204.590 -- Of other textile materials value 1. u 6.5%
- Trousers, bib and brace overalls, breeches and
shorts :
6204.610 -- Of wool or fine animal hair value 1. u 6.5%
6204.620 -- Of cotton value 1. u 6.5%
6204.630 -- Of synthetic fibres value 1. u 6.5%
6204.690 -- Of other textile materials value 1. u 6.5%
62.05 Men's or boys' shirts.
6205.200 - Of cotton value 1. u 6.5%
6205.300 - Of man-made fibres value 1. u 6.5%
6205.900 - Of other textile materials value 1. u 6.5%
62.06 Women's or girls' blouses, shirts and shirt-blouses.
6206.100 - Of silk or silk waste value 1. u 6.5%
6206.200 - Of wool or fine animal hair value 1. u 6.5%
6206.300 - Of cotton value 1. u 6.5%
6206.400 - Of man-made fibres value 1. u 6.5%
6206.900 - Of other textile materials value 1. u 6.5%
62.07 Men's or boys' singlets and other vests,
underpants, briefs, nightshirts, pyjamas,
bathrobes, dressing gowns and similar articles.
- Underpants and briefs :
6207.110 -- Of cotton value 1. u 6.5%
6207.190 -- Of other textile materials value 1. u 6.5%
- Nightshirts and pyjamas :
6207.210 -- Of cotton value 1. u 6.5%
6207.220 -- Of man-made fibres value 1. u 6.5%
6207.290 -- Of other textile materials value 1. u 6.5%
- Other :
6207.910 -- Of cotton value 1. u 6.5%
6207.990 -- Of other textile materials value 1. u 6.5%
62.08 Women's or girls' singlets and other vests, slips,
petticoats, briefs, panties, nightdresses, pyjamas,
négligés, bathrobes, dressing gowns and similar
articles.
- Slips and petticoats :
6208.110 -- Of man-made fibres value 1. u 6.5%
6208.190 -- Of other textile materials value 1. u 6.5%
- Nightdresses and pyjamas :
6208.210 -- Of cotton value 1. u 6.5%
6208.220 -- Of man-made fibres value 1. u 6.5%
6208.290 -- Of other textile materials value 1. u 6.5%
- Other :
6208.910 -- Of cotton value 1. u 6.5%
Section XI
Chapter 62
213
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
6208.920 -- Of man-made fibres value 1. u 6.5%
6208.990 -- Of other textile materials value 1. u 6.5%
62.09 Babies' garments and clothing accessories.
6209.200 - Of cotton value 1. kg 6.5%
6209.300 - Of synthetic fibres value 1. kg 6.5%
6209.900 - Of other textile materials value 1. kg 6.5%
62.10 Garments, made up of fabrics of heading 56.02,
56.03, 59.03, 59.06 or 59.07.
6210.100 - Of fabrics of heading 56.02 or 56.03 value 1. u 6.5%
6210.200 - Other garments, of the type described in
subheadings 6201.110 to 6201.190
value 1. u 6.5%
6210.300 - Other garments, of the type described in
subheadings 6202.110 to 6202.190
value 1. u 6.5%
6210.400 - Other men's or boys' garments value 1. u 6.5%
6210.500 - Other women's or girls' garments value 1. u 6.5%
62.11 Track suits, ski suits and swimwear; other
garments.
- Swimwear :
6211.110 -- Men's or boys' value 1. u 6.5%
6211.120 -- Women's or girls' value 1. u 6.5%
6211.200 - Ski suits value 1. u 6.5%
- Other garments, men's or boys' :
6211.320 -- Of cotton value 1. u 6.5%
6211.330 -- Of man-made fibres value 1. u 6.5%
6211.390 -- Of other textile materials value 1. u 6.5%
- Other garments, women's or girls' :
6211.410 -- Of wool or fine animal hair value 1. u 6.5%
6211.420 -- Of cotton value 1. u 6.5%
6211.430 -- Of man-made fibres value 1. u 6.5%
6211.490 -- Of other textile materials value 1. u 6.5%
62.12 Brassières, girdles, corsets, braces, suspenders,
garters and similar articles and parts thereof,
whether or not knitted or crocheted.
6212.100 - Brassières value 1. kg 6.5%
6212.200 - Girdles and panty-girdles value 1. kg 6.5%
6212.300 - Corselettes value 1. kg 6.5%
6212.900 - Other value 1. kg 6.5%
62.13 Handkerchiefs.
6213.200 - Of cotton value 1. kg 6.5%
6213.900 - Of other textile materials value 1. kg 6.5%
62.14 Shawls, scarves, mufflers, mantillas, veils and the
like.
6214.100 - Of silk or silk waste value 1. u 6.5%
6214.200 - Of wool or fine animal hair value 1. u 6.5%
6214.300 - Of synthetic fibres value 1. u 6.5%
6214.400 - Of artificial fibres value 1. u 6.5%
6214.900 - Of other textile materials value 1. u 6.5%
Section XI
Chapter 62
214
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
62.15 Ties, bow ties and cravats.
6215.100 - Of silk or silk waste value 1. kg 6.5%
6215.200 - Of man-made fibres value 1. kg 6.5%
6215.900 - Of other textile materials value 1. kg 6.5%
62.16 6216.000 Gloves, mittens and mitts. value 1. kg 6.5%
62.17 Other made up clothing accessories; parts of
garments or of clothing accessories, other than
those of heading 62.12.
6217.100 - Accessories value 1. kg 6.5%
6217.900 - Parts value 1. kg 6.5%
_________________
Section XI
Chapter 63
215
Chapter 63
Other made up textile articles; sets;
worn clothing and worn textile articles; rags
Notes.
1.- Sub-Chapter I applies only to made up articles, of any textile fabric.
2.- Sub-Chapter I does not cover :
(a) Goods of Chapters 56 to 62; or
(b) Worn clothing or other worn articles of heading 63.09.
3.- Heading 63.09 applies only to the following goods :
(a) Articles of textile materials:
(i) Clothing and clothing accessories, and parts thereof;
(ii) Blankets and travelling rugs;
(iii) Bed linen, table linen, toilet linen and kitchen linen;
(iv) Furnishing articles, other than carpets of headings 57.01 to 57.05 and tapestries of
heading 58.05;
(b) Footwear and headgear of any material other than asbestos.
In order to be classified in this heading, the articles mentioned above must comply with both of the
following requirements:
(i) they must show signs of appreciable wear, and
(ii) they must be presented in bulk or in bales, sacks or similar packings.
_________________
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
I.- OTHER MADE UP TEXTILE ARTICLES
63.01 Blankets and travelling rugs.
6301.100 - Electric blankets value 1. u 22.25%
6301.200 - Blankets (other than electric blankets) and
travelling rugs, of wool or of fine animal hair
value 1. kg 22.25%
6301.300 - Blankets (other than electric blankets) and
travelling rugs, of cotton
value 1. kg 22.25%
6301.400 - Blankets (other than electric blankets) and
travelling rugs, of synthetic fibres
value 1. kg 22.25%
6301.900 - Other blankets and travelling rugs value 1. kg 22.25%
63.02 Bed linen, table linen, toilet linen and kitchen
linen.
6302.100 - Bed linen, knitted or crocheted value 1. kg 22.25%
- Other bed linen, printed :
6302.210 -- Of cotton value 1. kg 22.25%
6302.220 -- Of man-made fibres value 1. kg 22.25%
6302.290 -- Of other textile materials value 1. kg 22.25%
- Other bed linen :
6302.310 -- Of cotton value 1. kg 22.25%
6302.320 -- Of man-made fibres value 1. kg 22.25%
6302.390 -- Of other textile materials value 1. kg 22.25%
6302.400 - Table linen, knitted or crocheted value 1. kg 22.25%
- Other table linen :
Section XI
Chapter 63
216
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
6302.510 -- Of cotton value 1. kg 22.25%
6302.530 -- Of man-made fibres value 1. kg 22.25%
-- Of other textile materials :
6302.591 --- Of flax value 1. kg 6.5%
6302.599 --- Other value 1. kg 22.25%
6302.600 - Toilet linen and kitchen linen, of terry towelling or
similar terry fabrics, of cotton
value 1. kg 22.25%
- Other :
6302.910 -- Of cotton value 1. kg 22.25%
6302.930 -- Of man-made fibres value 1. kg 22.25%
6302.990 -- Of other textile materials value 1. kg 22.25%
63.03 Curtains (including drapes) and interior blinds;
curtain or bed valances.
- Knitted or crocheted :
6303.120 -- Of synthetic fibres value 1. kg 22.25%
6303.190 -- Of other textile materials value 1. kg 22.25%
- Other :
6303.910 -- Of cotton value 1. kg 22.25%
6303.920 -- Of synthetic fibres value 1. kg 22.25%
6303.990 -- Of other textile materials value 1. kg 22.25%
63.04 Other furnishing articles, excluding those of
heading 94.04.
- Bedspreads :
6304.110 -- Knitted or crocheted value 1. kg 22.25%
6304.190 -- Other value 1. kg 22.25%
- Other :
6304.910 -- Knitted or crocheted value 1. kg 22.25%
6304.920 -- Not knitted or crocheted, of cotton value 1. kg 22.25%
6304.930 -- Not knitted or crocheted, of synthetic fibres value 1. kg 22.25%
6304.990 -- Not knitted or crocheted, of other textile
materials
value 1. kg 22.25%
63.05 Sacks and bags, of a kind used for the packing of
goods.
6305.100 - Of jute or of other textile bast fibres of
heading 53.03
value 1. kg 22.25%
6305.200 - Of cotton value 1. kg 22.25%
- Of man-made textile materials :
6305.320 -- Flexible intermediate bulk containers value 1. kg 22.25%
6305.330 -- Other, of polyethylene or polypropylene strip or
the like
value 1. kg 22.25%
6305.390 -- Other value 1. kg 22.25%
6305.900 - Of other textile materials value 1. kg 22.25%
63.06 Tarpaulins, awnings and sunblinds; tents; sails for
boats, sailboards or landcraft; camping goods.
- Tarpaulins, awnings and sunblinds :
6306.120 -- Of synthetic fibres value 1. kg 22.25%
6306.190 -- Of other textile materials value 1. kg 22.25%
- Tents :
Section XI
Chapter 63
217
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
6306.220 -- Of synthetic fibres value 1. kg 22.25%
6306.290 -- Of other textile materials value 1. kg 22.25%
6306.300 - Sails value 1. kg 22.25%
6306.400 - Pneumatic mattresses value 1. kg 22.25%
- Other :
6306.910 -- Of cotton value 1. kg 22.25%
6306.990 -- Of other textile materials value 1. kg 22.25%
63.07 Other made up articles, including dress patterns.
6307.100 - Floor-cloths, dish-cloths, dusters and similar
cleaning cloths
value 1. kg 22.25%
6307.200 - Life-jackets and life-belts value 1. kg 22.25%
6307.900 - Other value 1. kg 22.25%
II.- SETS
63.08 6308.000 Sets consisting of woven fabric and yarn, whether
or not with accessories, for making up into rugs,
tapestries, embroidered table cloths or serviettes,
or similar textile articles, put up in packings for
retail sale.
value 1. kg 22.25%
III.- WORN CLOTHING AND WORN TEXTILE
ARTICLES; RAGS
63.09 6309.000 Worn clothing and other worn articles. value 1. kg 6.5%
63.10 Used or new rags, scrap twine, cordage, rope and
cables and worn out articles of twine, cordage,
rope or cables, of textile materials.
6310.100 - Sorted value 1. kg 22.25%
6310.900 - Other value 1. kg 22.25%
_________________
Section XII
Chapter 64
218
Section XII
FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS,
WALKING-STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS
THEREOF; PREPARED FEATHERS AND ARTICLES MADE THEREWITH;
ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR
Chapter 64
Footwear, gaiters and the like; parts of such articles
Notes.
1.- This Chapter does not cover:
(a) Disposable foot or shoe coverings of flimsy material (for example, paper, sheeting of plastics) without
applied soles. These products are classified according to their constituent material;
(b) Footwear of textile material, without an outer sole glued, sewn or otherwise affixed or applied to the
upper (Section XI);
(c) Worn footwear of heading 63.09;
(d) Articles of asbestos (heading 68.12);
(e) Orthopaedic footwear or other orthopaedic appliances, or parts thereof (heading 90.21); or
(f) Toy footwear or skating boots with ice or roller skates attached; shin-guards or similar protective
sportswear (Chapter 95).
2.- For the purposes of heading 64.06, the term “parts” does not include pegs, protectors, eyelets, hooks,
buckles, ornaments, braid, laces, pompons or other trimmings (which are to be classified in their
appropriate headings) or buttons or other goods of heading 96.06.
3.- For the purposes of this Chapter :
(a) the terms “rubber” and “plastics” include woven fabrics or other textile products with an external
layer of rubber or plastics being visible to the naked eye; for the purpose of this provision, no
account should be taken of any resulting change of colour; and
(b) the term “leather” refers to the goods of headings 41.07 and 41.12 to 41.14.
4.- Subject to Note 3 to this Chapter :
(a) the material of the upper shall be taken to be the constituent material having the greatest external
surface area, no account being taken of accessories or reinforcements such as ankle patches, edging,
ornamentation, buckles, tabs, eyelet stays or similar attachments;
(b) the constituent material of the outer sole shall be taken to be the material having the greatest
surface area in contact with the ground, no account being taken of accessories or reinforcements
such as spikes, bars, nails, protectors or similar attachments.
Subheading Note.
1.- For the purposes of subheadings 6402.120, 6402.190, 6403.120, 6403.190 and 6404.110, 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.
_________________
Section XII
Chapter 64
219
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
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.
6401.100 - Footwear incorporating a protective metal toe-cap value 1. 2u 10%
- Other footwear :
6401.920 -- Covering the ankle but not covering the knee value 1. 2u 10%
6401.990 -- Other value 1. 2u 10%
64.02 Other footwear with outer soles and uppers of
rubber or plastics.
- Sports footwear :
6402.120 -- Ski-boots, cross-country ski footwear and
snowboard boots
value 1. 2u 10%
6402.190 -- Other value 1. 2u 10%
6402.200 - Footwear with upper straps or thongs assembled to
the sole by means of plugs
value 1. 2u 10%
- Other footwear :
6402.910 -- Covering the ankle value 1. 2u 10%
6402.990 -- Other value 1. 2u 10%
64.03 Footwear with outer soles of rubber, plastics,
leather or composition leather and uppers of
leather.
- Sports footwear :
6403.120 -- Ski-boots, cross-country ski footwear and
snowboard boots
value 1. 2u 10%
6403.190 -- Other value 1. 2u 10%
6403.200 - Footwear with outer soles of leather, and uppers
which consist of leather straps across the instep and
around the big toe
value 1. 2u 10%
6403.400 - Other footwear, incorporating a protective metal toe-
cap
value 1. 2u 10%
- Other footwear with outer soles of leather :
6403.510 -- Covering the ankle value 1. 2u 10%
6403.590 -- Other value 1. 2u 10%
- Other footwear :
6403.910 -- Covering the ankle value 1. 2u 10%
6403.990 -- Other value 1. 2u 10%
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 :
6404.110 -- Sports footwear; tennis shoes, basketball shoes,
gym shoes, training shoes and the like
value 1. 2u 10%
6404.190 -- Other value 1. 2u 10%
6404.200 - Footwear with outer soles of leather or composition
leather
value 1. 2u 10%
64.05 Other footwear.
6405.100 - With uppers of leather or composition leather value 1. 2u 10%
6405.200 - With uppers of textile materials value 1. 2u 10%
6405.900 - Other value 1. 2u 10%
Section XII
Chapter 64
220
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
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.
6406.100 - Uppers and parts thereof, other than stiffeners value 1. kg 10%
6406.200 - Outer soles and heels, of rubber or plastics value 1. kg 10%
- Other :
6406.910 -- Of wood value 1. kg 10%
6406.990 -- Of other materials value 1. kg 10%
_________________
Section XII
Chapter 65
221
Chapter 65
Headgear and parts thereof
Notes.
1.- This Chapter does not cover:
(a) Worn headgear of heading 63.09;
(b) Asbestos headgear (heading 68.12); or
(c) Dolls' hats, other toy hats or carnival articles of Chapter 95.
2.- Heading 65.02 does not cover hat-shapes made by sewing, other than those obtained simply by sewing
strips in spirals.
_________________
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
65.01 6501.000 Hat-forms, hat bodies and hoods of felt, neither
blocked to shape nor with made brims; plateaux
and manchons (including slit manchons), of felt.
value 1. kg 22.25%
65.02 6502.000 Hat-shapes, plaited or made by assembling strips
of any material, neither blocked to shape, nor with
made brims, nor lined, nor trimmed.
value 1. kg 22.25%
[65.03]
65.04 6504.000 Hats and other headgear, plaited or made by
assembling strips of any material, whether or not
lined or trimmed.
value 1. kg 22.25%
65.05 Hats and other headgear, knitted or crocheted, or
made up from lace, felt or other textile fabric, in
the piece (but not in strips), whether or not lined
or trimmed; hair-nets of any material, whether or
not lined or trimmed.
6505.100 - Hair-nets value 1. kg 22.25%
6505.900 - Other value 1. kg 22.25%
65.06 Other headgear, whether or not lined or trimmed.
6506.100 - Safety headgear value 1. u 22.25%
- Other :
6506.910 -- Of rubber or of plastics value 1. u 22.25%
6506.990 -- Of other materials value 1. u 22.25%
65.07 6507.000 Head-bands, linings, covers, hat foundations, hat
frames, peaks and chinstraps, for headgear.
value 1. kg 22.25%
_________________
Section XII
Chapter 66
222
Chapter 66
Umbrellas, sun umbrellas, walking-sticks, seat-sticks,
whips, riding-crops and parts thereof
Notes.
1.- This Chapter does not cover:
(a) Measure walking-sticks or the like (heading 90.17);
(b) Firearm-sticks, sword-sticks, loaded walking-sticks or the like (Chapter 93); or
(c) Goods of Chapter 95 (for example, toy umbrellas, toy sun umbrellas).
2.- Heading 66.03 does not cover parts, trimmings or accessories of textile material, or covers, tassels,
thongs, umbrella cases or the like, of any material. Such goods presented with, but not fitted to, articles
of heading 66.01 or 66.02 are to be classified separately and are not to be treated as forming part of
those articles.
_________________
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
66.01 Umbrellas and sun umbrellas (including walking-
stick umbrellas, garden umbrellas and similar
umbrellas).
6601.100 - Garden or similar umbrellas value 1. u 22.25%
- Other :
6601.910 -- Having a telescopic shaft value 1. u 22.25%
6601.990 -- Other value 1. u 22.25%
66.02 6602.000 Walking-sticks, seat-sticks, whips, riding-crops and
the like.
value 1. u 22.25%
66.03 Parts, trimmings and accessories of articles of
heading 66.01 or 66.02.
6603.200 - Umbrella frames, including frames mounted on
shafts (sticks)
value 1. kg 22.25%
6603.900 - Other value 1. kg 22.25%
_________________
Section XII
Chapter 67
223
Chapter 67
Prepared feathers and down and articles made of feathers or of down;
artificial flowers; articles of human hair
Notes.
1.- This Chapter does not cover:
(a) Straining cloth of human hair (heading 59.11);
(b) Floral motifs of lace, of embroidery or other textile fabric (Section XI);
(c) Footwear (Chapter 64);
(d) Headgear or hair-nets (Chapter 65);
(e) Toys, sports requisites or carnival articles (Chapter 95); or
(f) Feather dusters, powder-puffs or hair sieves (Chapter 96).
2.- Heading 67.01 does not cover :
(a) Articles in which feathers or down constitute only filling or padding (for example, bedding of heading
94.04);
(b) Articles of apparel or clothing accessories in which feathers or down constitute no more than mere
trimming or padding; or
(c) Artificial flowers or foliage or parts thereof or made up articles of heading 67.02.
3.- Heading 67.02 does not cover :
(a) Articles of glass (Chapter 70); or
(b) Artificial flowers, foliage or fruit of pottery, stone, metal, wood or other materials, obtained in one
piece by moulding, forging, carving, stamping or other process, or consisting of parts assembled
otherwise than by binding, glueing, fitting into one another or similar methods.
_______________
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
67.01 6701.000 Skins and other parts of birds with their feathers
or down, feathers, parts of feathers, down and
articles thereof (other than goods of heading 05.05
and worked quills and scapes).
value 1. kg 22.25%
67.02 Artificial flowers, foliage and fruit and parts
thereof; articles made of artificial flowers, foliage
or fruit.
6702.100 - Of plastics value 1. kg 22.25%
6702.900 - Of other materials value 1. kg 22.25%
67.03 6703.000 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.
value 1. kg 22.25%
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 :
6704.110 -- Complete wigs value 1. kg 22.25%
6704.190 -- Other value 1. kg 22.25%
6704.200 - Of human hair value 1. kg 22.25%
6704.900 - Of other materials value 1. kg 22.25%
______________
Section XIII
Chapter 68
224
Section XIII
ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR
SIMILAR MATERIALS; CERAMIC PRODUCTS;
GLASS AND GLASSWARE
Chapter 68
Articles of stone, plaster, cement, asbestos,
mica or similar materials
Notes.
1.- This Chapter does not cover:
(a) Goods of Chapter 25;
(b) Coated, impregnated or covered paper and paperboard of heading 48.10 or 48.11 (for example,
paper and paperboard coated with mica powder or graphite, bituminised or asphalted paper and
paperboard);
(c) Coated, impregnated or covered textile fabric of Chapter 56 or 59 (for example, fabric coated or
covered with mica powder, bituminised or asphalted fabric);
(d) Articles of Chapter 71;
(e) Tools or parts of tools, of Chapter 82;
(f) Lithographic stones of heading 84.42;
(g) Electrical insulators (heading 85.46) or fittings of insulating material of heading 85.47;
(h) Dental burrs (heading 90.18);
(ij) Articles of Chapter 91 (for example, clocks and clock cases);
(k) Articles of Chapter 94 (for example, furniture, lamps and lighting fittings, prefabricated buildings);
(l) Articles of Chapter 95 (for example, toys, games and sports requisites);
(m) Articles of heading 96.02, if made of materials specified in Note 2 (b) to Chapter 96, or of heading
96.06 (for example, buttons), 96.09 (for example, slate pencils) or 96.10 (for example, drawing
slates); or
(n) Articles of Chapter 97 (for example, works of art).
2.- In heading 68.02 the expression “worked monumental or building stone” applies not only to the varieties
of stone referred to in heading 25.15 or 25.16 but also to all other natural stone (for example, quartzite,
flint, dolomite and steatite) similarly worked; it does not, however, apply to slate.
_________________
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
68.01 6801.000 Setts, curbstones and flagstones, of natural stone
(except slate).
value 1. kg 22.25%
68.02 Worked monumental or building stone (except
slate) and articles thereof, other than goods of
heading 68.01; mosaic cubes and the like, of
natural stone (including slate), whether or not on a
backing; artificially coloured granules, chippings
and powder, of natural stone (including slate).
6802.100 - 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
value 1. kg 22.25%
- Other monumental or building stone and articles
thereof, simply cut or sawn, with a flat or even
surface :
6802.210 -- Marble, travertine and alabaster value 1. kg 22.25%
Section XIII
Chapter 68
225
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
6802.230 -- Granite value 1. kg 22.25%
6802.290 -- Other stone value 1. kg 22.25%
- Other :
6802.910 -- Marble, travertine and alabaster value 1. kg 22.25%
6802.920 -- Other calcareous stone value 1. kg 22.25%
6802.930 -- Granite value 1. kg 22.25%
6802.990 -- Other stone value 1. kg 22.25%
68.03 6803.000 Worked slate and articles of slate or of
agglomerated slate.
value 1. kg 22.25%
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.
6804.100 - Millstones and grindstones for milling, grinding or
pulping
value 1. kg 22.25%
- Other millstones, grindstones, grinding wheels and
the like :
6804.210 -- Of agglomerated synthetic or natural diamond value 1. kg 22.25%
6804.220 -- Of other agglomerated abrasives or of ceramics value 1. kg 22.25%
6804.230 -- Of natural stone value 1. kg 22.25%
6804.300 - Hand sharpening or polishing stones value 1. kg 22.25%
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.
6805.100 - On a base of woven textile fabric only value 1. kg 22.25%
6805.200 - On a base of paper or paperboard only value 1. kg 22.25%
6805.300 - On a base of other materials value 1. kg 22.25%
68.06 Slag wool, rock wool and similar mineral wools;
exfoliated vermiculite, expanded clays, foamed
slag and similar expanded mineral materials;
mixtures and articles of heat-insulating, sound-
insulating or sound-absorbing mineral materials,
other than those of heading 68.11 or 68.12 or of
Chapter 69.
6806.100 - Slag wool, rock wool and similar mineral wools
(including intermixtures thereof), in bulk, sheets or
rolls
value 1. kg 22.25%
6806.200 - Exfoliated vermiculite, expanded clays, foamed slag
and similar expanded mineral materials (including
intermixtures thereof)
value 1. kg 22.25%
6806.900 - Other value 1. kg 22.25%
68.07 Articles of asphalt or of similar material (for
example, petroleum bitumen or coal tar pitch).
6807.100 - In rolls value 1. kg 22.25%
6807.900 - Other value 1. kg 22.25%
68.08 6808.000 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.
value 1. kg 22.25%
68.09 Articles of plaster or of compositions based on
plaster.
- Boards, sheets, panels, tiles and similar articles, not
ornamented :
Section XIII
Chapter 68
226
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
6809.110 -- Faced or reinforced with paper or paperboard only value 1. kg 22.25%
6809.190 -- Other value 1. kg 22.25%
6809.900 - Other articles value 1. kg 22.25%
68.10 Articles of cement, of concrete or of artificial
stone, whether or not reinforced.
- Tiles, flagstones, bricks and similar articles :
6810.110 -- Building blocks and bricks value 1. kg 22.25%
6810.190 -- Other value 1. kg 22.25%
- Other articles :
6810.910 -- Prefabricated structural components for building
or civil engineering
value 1. kg 22.25%
6810.990 -- Other value 1. kg 22.25%
68.11 Articles of asbestos-cement, of cellulose fibre-
cement or the like.
6811.400 - Containing asbestos value 1. kg 22.25%
- Not containing asbestos :
6811.810 -- Corrugated sheets value 1. kg 22.25%
6811.820 -- Other sheets, panels, tiles and similar articles value 1. kg 22.25%
6811.830 -- Tubes, pipes and tube or pipe fittings value 1. kg 22.25%
6811.890 -- Other articles value 1. kg 22.25%
68.12 Fabricated asbestos fibres; mixtures with a basis of
asbestos or with a basis of asbestos and
magnesium carbonate; articles of such mixtures or
of asbestos (for example, thread, woven fabric,
clothing, headgear, footwear, gaskets), whether or
not reinforced, other than goods of heading 68.11
or 68.13.
6812.800 - Of crocidolite value 1. kg 22.25%
- Other :
6812.910 -- Clothing, clothing accessories, footwear and
headgear
value 1. kg 6.5%
6812.920 -- Paper, millboard and felt value 1. kg 22.25%
6812.930 -- Compressed asbestos fibre jointing, in sheets or
rolls
value 1. kg 22.25%
6812.990 -- Other value 1. kg 22.25%
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.
6813.200 - Containing asbestos value 1. kg 33.5%
- Not containing asbestos :
6813.810 -- Brake linings and pads value 1. kg 33.5%
6813.890 -- Other value 1. kg 33.5%
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.
6814.100 - Plates, sheets and strips of agglomerated or
reconstituted mica, whether or not on a support
value 1. kg 22.25%
6814.900 - Other value 1. kg 22.25%
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.
Section XIII
Chapter 68
227
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
6815.100 - Non-electrical articles of graphite or other carbon value 1. kg 22.25%
6815.200 - Articles of peat value 1. kg 22.25%
- Other articles :
6815.910 -- Containing magnesite, dolomite or chromite value 1. kg 22.25%
6815.990 -- Other value 1. kg 22.25%
_________________
SectionXIII
Chapter 69
228
Chapter 69
Ceramic products
Notes.
1.- This Chapter applies only to ceramic products which have been fired after shaping. Headings 69.04 to
69.14 apply only to such products other than those classifiable in headings 69.01 to 69.03.
2.- This Chapter does not cover:
(a) Products of heading 28.44;
(b) Articles of heading 68.04;
(c) Articles of Chapter 71 (for example, imitation jewellery);
(d) Cermets of heading 81.13;
(e) Articles of Chapter 82;
(f) Electrical insulators (heading 85.46) or fittings of insulating material of heading 85.47;
(g) Artificial teeth (heading 90.21);
(h) Articles of Chapter 91 (for example, clocks and clock cases);
(ij) Articles of Chapter 94 (for example, furniture, lamps and lighting fittings, prefabricated buildings);
(k) Articles of Chapter 95 (for example, toys, games and sports requisites);
(l) Articles of heading 96.06 (for example, buttons) or of heading 96.14 (for example, smoking pipes); or
(m) Articles of Chapter 97 (for example, works of art).
_________________
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
I.- GOODS OF SILICEOUS FOSSIL MEALS
OR OF SIMILAR SILICEOUS EARTHS, AND
REFRACTORY GOODS
69.01 6901.000 Bricks, blocks, tiles and other ceramic goods of
siliceous fossil meals (for example, kieselguhr,
tripolite or diatomite) or of similar siliceous
earths.
value 1. kg 22.25%
69.02 Refractory bricks, blocks, tiles and similar
refractory ceramic constructional goods, other
than those of siliceous fossil meals or similar
siliceous earths.
6902.100 - Containing by weight, singly or together, more than
50 % of the elements Mg, Ca or Cr, expressed as
MgO, CaO or Cr2O3
value 1. kg 22.25%
6902.200 - Containing by weight more than 50 % of alumina
(Al2O3), of silica (SiO2) or of a mixture or compound
of these products
value 1. kg 22.25%
6902.900 - Other value 1. kg 22.25%
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.
6903.100 - Containing by weight more than 50 % of graphite or
other carbon or of a mixture of these products
value 1. kg 22.25%
6903.200 - Containing by weight more than 50 % of alumina
(Al2O3) or of a mixture or compound of alumina and
of silica (SiO2)
value 1. kg 22.25%
6903.900 - Other value 1. kg 22.25%
II.- OTHER CERAMIC PRODUCTS
SectionXIII
Chapter 69
229
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
69.04 Ceramic building bricks, flooring blocks, support
or filler tiles and the like.
6904.100 - Building bricks value 1. 100u 22.25%
6904.900 - Other value 1. 100u 22.25%
69.05 Roofing tiles, chimney-pots, cowls, chimney liners,
architectural ornaments and other ceramic
constructional goods.
6905.100 - Roofing tiles value 1. kg 22.25%
6905.900 - Other value 1. kg 22.25%
69.06 6906.000 Ceramic pipes, conduits, guttering and pipe
fittings.
value 1. kg 22.25%
69.07 Unglazed ceramic flags and paving, hearth or wall
tiles; unglazed ceramic mosaic cubes and the like,
whether or not on a backing.
6907.100 - 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
value 1. m2 22.25%
6907.900 - Other value 1. m2 22.25%
69.08 Glazed ceramic flags and paving, hearth or wall
tiles; glazed ceramic mosaic cubes and the like,
whether or not on a backing.
6908.100 - 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
value 1. kg 22.25%
6908.900 - Other value 1. kg 22.25%
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 :
6909.110 -- Of porcelain or china value 1. kg 22.25%
6909.120 -- Articles having a hardness equivalent to 9 or more
on the Mohs scale
value 1. kg 22.25%
6909.190 -- Other value 1. kg 22.25%
6909.900 - Other value 1. kg 22.25%
69.10 Ceramic sinks, wash basins, wash basin pedestals,
baths, bidets, water closet pans, flushing cisterns,
urinals and similar sanitary fixtures.
6910.100 - Of porcelain or china value 1. u 22.25%
6910.900 - Other value 1. u 22.25%
69.11 Tableware, kitchenware, other household articles
and toilet articles, of porcelain or china.
6911.100 - Tableware and kitchenware value 1. kg 0%
6911.900 - Other value 1. kg 22.25%
69.12 Ceramic tableware, kitchenware, other household
articles and toilet articles, other than of porcelain
or china.
6912.001 --- Ceramic tableware and kitchenware value 1. kg 0%
6912.009 --- Other value 1. kg 22.25%
SectionXIII
Chapter 69
230
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
69.13 Statuettes and other ornamental ceramic articles.
6913.100 - Of porcelain or china value 1. kg 6.5%
6913.900 - Other value 1. kg 6.5%
69.14 Other ceramic articles.
6914.100 - Of porcelain or china value 1. kg 22.25%
6914.900 - Other value 1. kg 22.25%
_________________
Section XIII
Chapter 70
231
Chapter 70
Glass and glassware
Notes.
1.- This Chapter does not cover:
(a) Goods of heading 32.07 (for example, vitrifiable enamels and glazes, glass frit, other glass in the form
of powder, granules or flakes);
(b) Articles of Chapter 71 (for example, imitation jewellery);
(c) Optical fibre cables of heading 85.44, electrical insulators (heading 85.46) or fittings of insulating
material of heading 85.47;
(d) Optical fibres, optically worked optical elements, hypodermic syringes, artificial eyes, thermometers,
barometers, hydrometers or other articles of Chapter 90;
(e) Lamps or lighting fittings, illuminated signs, illuminated name-plates or the like, having a
permanently fixed light source, or parts thereof of heading 94.05;
(f) Toys, games, sports requisites, Christmas tree ornaments or other articles of Chapter 95 (excluding
glass eyes without mechanisms for dolls or for other articles of Chapter 95); or
(g) Buttons, fitted vacuum flasks, scent or similar sprays or other articles of Chapter 96.
2.- For the purposes of headings 70.03, 70.04 and 70.05 :
(a) glass is not regarded as “worked” by reason of any process it has undergone before annealing;
(b) cutting to shape does not affect the classification of glass in sheets;
(c) the expression “absorbent, reflecting or non-reflecting layer” means a microscopically thin coating of
metal or of a chemical compound (for example, metal oxide) which absorbs, for example, infra-red
light or improves the reflecting qualities of the glass while still allowing it to retain a degree of
transparency or translucency; or which prevents light from being reflected on the surface of the
glass.
3.- The products referred to in heading 70.06 remain classified in that heading whether or not they have the
character of articles.
4.- For the purposes of heading 70.19, the expression “glass wool” means :
(a) Mineral wools with a silica (SiO2) content not less than 60 % by weight;
(b) Mineral wools with a silica (SiO2) content less than 60 % but with an alkaline oxide (K2O or Na2O)
content exceeding 5 % by weight or a boric oxide (B2O3) content exceeding 2 % by weight.
Mineral wools which do not comply with the above specifications fall in heading 68.06.
5.- Throughout the Nomenclature, the expression “glass” includes fused quartz and other fused silica.
Subheading Note.
1.- For the purposes of subheadings 7013.220, 7013.330, 7013.410 and 7013.910, the expression “lead
crystal” means only glass having a minimum lead monoxide (PbO) content by weight of 24 %.
_________________
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
70.01 7001.000 Cullet and other waste and scrap of glass; glass in
the mass.
value 1. kg 22.25%
70.02 Glass in balls (other than microspheres of
heading 70.18), rods or tubes, unworked.
7002.100 - Balls value 1. kg 22.25%
7002.200 - Rods value 1. kg 22.25%
- Tubes :
7002.310 -- Of fused quartz or other fused silica value 1. kg 22.25%
Section XIII
Chapter 70
232
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
7002.320 -- 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
value 1. kg 22.25%
7002.390 -- Other value 1. kg 22.25%
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 :
7003.120 -- Coloured throughout the mass (body tinted),
opacified, flashed or having an absorbent,
reflecting or non-reflecting layer
value 1. m2 22.25%
7003.190 -- Other value 1. m2 22.25%
7003.200 - Wired sheets value 1. m2 22.25%
7003.300 - Profiles value 1. m2 22.25%
70.04 Drawn glass and blown glass, in sheets, whether or
not having an absorbent, reflecting or non-
reflecting layer, but not otherwise worked.
7004.200 - Glass, coloured throughout the mass (body tinted),
opacified, flashed or having an absorbent, reflecting
or non-reflecting layer
value 1. m2 22.25%
7004.900 - Other glass value 1. m2 22.25%
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.
7005.100 - Non-wired glass, having an absorbent, reflecting or
non-reflecting layer
value 1. m2 22.25%
- Other non-wired glass :
7005.210 -- Coloured throughout the mass (body tinted),
opacified, flashed or merely surface ground
value 1. m2 22.25%
7005.290 -- Other value 1. m2 22.25%
7005.300 - Wired glass value 1. m2 22.25%
70.06 7006.000 Glass of heading 70.03, 70.04 or 70.05, bent,
edge-worked, engraved, drilled, enamelled or
otherwise worked, but not framed or fitted with
other materials.
value 1. kg 22.25%
70.07 Safety glass, consisting of toughened (tempered)
or laminated glass.
- Toughened (tempered) safety glass :
7007.110 -- Of size and shape suitable for incorporation in
vehicles, aircraft, spacecraft or vessels
value 1. kg 33.5%
7007.190 -- Other value 1. m2 22.25%
- Laminated safety glass :
7007.210 -- Of size and shape suitable for incorporation in
vehicles, aircraft, spacecraft or vessels
value 1. kg 33.5%
7007.290 -- Other value 1. m2 22.25%
70.08 7008.000 Multiple-walled insulating units of glass. value 1. kg 22.25%
70.09 Glass mirrors, whether or not framed, including
rear-view mirrors.
7009.100 - Rear-view mirrors for vehicles value 1. kg 33.5%
- Other :
7009.910 -- Unframed value 1. kg 22.25%
Section XIII
Chapter 70
233
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
7009.920 -- Framed value 1. kg 22.25%
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.
7010.100 - Ampoules value 1. kg 0%
7010.200 - Stoppers, lids and other closures value 1. kg 0%
7010.900 - Other value 1. kg 0%
70.11 Glass envelopes (including bulbs and tubes), open,
and glass parts thereof, without fittings, for
electric lamps, cathode-ray tubes or the like.
7011.100 - For electric lighting value 1. kg 22.25%
7011.200 - For cathode-ray tubes value 1. kg 22.25%
7011.900 - Other value 1. kg 22.25%
[70.12]
70.13 Glassware of a kind used for table, kitchen,
toilet, office, indoor decoration or similar
purposes (other than that of heading 70.10 or
70.18).
7013.100 - Of glass-ceramics value 1. kg 6.5%
- Stemware drinking glasses, other than of glass-
ceramics :
7013.220 -- Of lead crystal value 1. kg 6.5%
7013.280 -- Other value 1. kg 6.5%
- Other drinking glasses, other than of glass
ceramics :
7013.330 -- Of lead crystal value 1. kg 6.5%
7013.370 -- Other value 1. kg 6.5%
- Glassware of a kind used for table (other than
drinking glasses) or kitchen purposes, other than
of glass-ceramics :
7013.410 -- Of lead crystal value 1. kg 6.5%
7013.420 -- 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
value 1. kg 6.5%
7013.490 -- Other value 1. kg 6.5%
- Other glassware :
7013.910 -- Of lead crystal value 1. kg 6.5%
7013.990 -- Other value 1. kg 6.5%
70.14 7014.000 Signalling glassware and optical elements of glass
(other than those of heading 70.15), not optically
worked.
value 1. kg 22.25%
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.
7015.100 - Glasses for corrective spectacles value 1. kg 22.25%
7015.900 - Other value 1. kg 22.25%
Section XIII
Chapter 70
234
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
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.
7016.100 - Glass cubes and other glass smallwares, whether or
not on a backing, for mosaics or similar decorative
purposes
value 1. kg 22.25%
7016.900 - Other value 1. kg 22.25%
70.17 Laboratory, hygienic or pharmaceutical glassware,
whether or not graduated or calibrated.
7017.100 - Of fused quartz or other fused silica value 1. kg 22.25%
7017.200 - 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
value 1. kg 22.25%
7017.900 - Other value 1. kg 22.25%
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.
7018.100 - Glass beads, imitation pearls, imitation precious or
semi-precious stones and similar glass smallwares
value 1. kg 22.25%
7018.200 - Glass microspheres not exceeding 1 mm in
diameter
value 1. kg 22.25%
7018.900 - Other value 1. kg 22.25%
70.19 Glass fibres (including glass wool) and articles
thereof (for example, yarn, woven fabrics).
- Slivers, rovings, yarn and chopped strands :
7019.110 -- Chopped strands, of a length of not more than 50
mm
value 1. kg 22.25%
7019.120 -- Rovings value 1. kg 22.25%
7019.190 -- Other value 1. kg 22.25%
- Thin sheets (voiles), webs, mats, mattresses, boards
and similar nonwoven products :
7019.310 -- Mats value 1. kg 22.25%
7019.320 -- Thin sheets (voiles) value 1. kg 22.25%
7019.390 -- Other value 1. kg 22.25%
7019.400 - Woven fabrics of rovings value 1. kg 22.25%
- Other woven fabrics :
7019.510 -- Of a width not exceeding 30 cm value 1. kg 22.25%
7019.520 -- 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
value 1. kg 22.25%
7019.590 -- Other value 1. kg 22.25%
7019.900 - Other value 1. kg 22.25%
70.20 7020.000 Other articles of glass. value 1. kg 22.25%
_________________
Section XIV
Chapter 71
235
Section XIV
NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES,
PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL,
AND ARTICLES THEREOF; IMITATION JEWELLERY;
COIN
Chapter 71
Natural or cultured pearls, precious or semi-precious stones,
precious metals, metals clad with precious metal, and articles
thereof; imitation jewellery; coin
Notes.
1.- Subject to Note 1 (a) to Section VI and except as provided below, all articles consisting wholly or partly :
(a) Of natural or cultured pearls or of precious or semi-precious stones (natural, synthetic or
reconstructed), or
(b) Of precious metal or of metal clad with precious metal, are to be classified in this Chapter.
2.- (A) Headings 71.13, 71.14 and 71.15 do not cover articles in which precious metal or metal clad with
precious metal is present as minor constituents only, such as minor fittings or minor
ornamentation (for example, monograms, ferrules and rims), and paragraph (b) of the foregoing
Note does not apply to such articles.
(B) Heading 71.16 does not cover articles containing precious metal or metal clad with precious metal
(other than as minor constituents).
3.- This Chapter does not cover:
(a) Amalgams of precious metal, or colloidal precious metal (heading 28.43);
(b) Sterile surgical suture materials, dental fillings or other goods of Chapter 30;
(c) Goods of Chapter 32 (for example, lustres);
(d) Supported catalysts (heading 38.15);
(e) Articles of heading 42.02 or 42.03 referred to in Note 2 (B) to Chapter 42;
(f) Articles of heading 43.03 or 43.04;
(g) Goods of Section XI (textiles and textile articles);
(h) Footwear, headgear or other articles of Chapter 64 or 65;
(ij) Umbrellas, walking-sticks or other articles of Chapter 66;
(k) Abrasive goods of heading 68.04 or 68.05 or Chapter 82, containing dust or powder of precious or
semi-precious stones (natural or synthetic); articles of Chapter 82 with a working part of precious
or semi-precious stones (natural, synthetic or reconstructed); machinery, mechanical appliances
or electrical goods, or parts thereof, of Section XVI. However, articles and parts thereof, wholly of
precious or semi-precious stones (natural, synthetic or reconstructed) remain classified in this
Chapter, except unmounted worked sapphires and diamonds for styli (heading 85.22);
(l) Articles of Chapter 90, 91 or 92 (scientific instruments, clocks and watches, musical instruments);
(m) Arms or parts thereof (Chapter 93);
(n) Articles covered by Note 2 to Chapter 95;
(o) Articles classified in Chapter 96 by virtue of Note 4 to that Chapter; or
(p) Original sculptures or statuary (heading 97.03), collectors' pieces (heading 97.05) or antiques of
an age exceeding one hundred years (heading 97.06), other than natural or cultured pearls or
precious or semi-precious stones.
4.- (A) The expression “precious metal” means silver, gold and platinum.
(B) The expression “platinum” means platinum, iridium, osmium, palladium, rhodium and
ruthenium.
(C) The expression “precious or semi-precious stones” does not include any of the substances
specified in Note 2 (b) to Chapter 96.
Section XIV
Chapter 71
236
5.- For the purposes of this Chapter, any alloy (including a sintered mixture and an inter-metallic
compound) containing precious metal is to be treated as an alloy of precious metal if any one precious
metal constitutes as much as 2 %, by weight, of the alloy. Alloys of precious metal are to be classified
according to the following rules:
(a) An alloy containing 2 % or more, by weight, of platinum is to be treated as an alloy of platinum;
(b) An alloy containing 2 % or more, by weight, of gold but no platinum, or less than 2 %, by weight,
of platinum, is to be treated as an alloy of gold;
(c) Other alloys containing 2 % or more, by weight, of silver are to be treated as alloys of silver.
6.- Except where the context otherwise requires, any reference in the Nomenclature to precious metal or to
any particular precious metal includes a reference to alloys treated as alloys of precious metal or of the
particular metal in accordance with the rules in Note 5 above, but not to metal clad with precious
metal or to base metal or non-metals plated with precious metal.
7.- Throughout the Nomenclature the expression “metal clad with precious metal” means material made
with a base of metal upon one or more surfaces of which there is affixed by soldering, brazing, welding,
hot-rolling or similar mechanical means a covering of precious metal. Except where the context
otherwise requires, the expression also covers base metal inlaid with precious metal.
8.- Subject to Note 1 (a) to Section VI, goods answering to a description in heading 71.12 are to be
classified in that heading and in no other heading of the Nomenclature.
9.- For the purposes of heading 71.13, the expression “articles of jewellery” means :
(a) Any small objects of personal adornment (for example, rings, bracelets, necklaces, brooches,
ear-rings, watch-chains, fobs, pendants, tie-pins, cuff-links, dress-studs, religious or other
medals and insignia); and
(b) Articles of personal use of a kind normally carried in the pocket, in the handbag or on the
person (for example, cigar or cigarette cases, snuff boxes, cachou or pill boxes, powder boxes,
chain purses or prayer beads).
These articles may be combined or set, for example, with natural or cultured pearls, precious or
semiprecious stones, synthetic or reconstructed precious or semi-precious stones, tortoise shell,
mother-of-pearl, ivory, natural or reconstituted amber, jet or coral.
10.- For the purposes of heading 71.14, the expression “articles of goldsmiths' or silversmiths' wares”
includes such articles as ornaments, tableware, toilet-ware, smokers' requisites and other articles of
household, office or religious use.
11.- For the purposes of heading 71.17, the expression “imitation jewellery” means articles of jewellery
within the meaning of paragraph (a) of Note 9 above (but not including buttons or other articles of
heading 96.06, or dress-combs, hair-slides or the like, or hairpins, of heading 96.15), not incorporating
natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed) nor
(except as plating or as minor constituents) precious metal or metal clad with precious metal.
Subheading Notes.
1.- For the purposes of subheadings 7106.100, 7108.110, 7110.110, 7110.210, 7110.310 and 7110.410,
the expressions “powder” and “in powder form” mean products of which 90 % or more by weight passes
through a sieve having a mesh aperture of 0.5 mm.
2.- Notwithstanding the provisions of Chapter Note 4 (B), for the purposes of subheadings 7110.110 and
7110.190, the expression “platinum” does not include iridium, osmium, palladium, rhodium or
ruthenium.
3.- For the classification of alloys in the subheadings of heading 71.10, each alloy is to be classified with
that metal, platinum, palladium, rhodium, iridium, osmium or ruthenium which predominates by
weight over each other of these metals.
_________________
Section XIV
Chapter 71
237
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
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.
7101.100 - Natural pearls value 1. kg 6.5%
- Cultured pearls :
7101.210 -- Unworked value 1. kg 6.5%
7101.220 -- Worked value 1. kg 6.5%
71.02 Diamonds, whether or not worked, but not
mounted or set.
7102.100 - Unsorted value 1. carat 6.5%
- Industrial :
7102.210 -- Unworked or simply sawn, cleaved or bruted value 1. carat 6.5%
7102.290 -- Other value 1. carat 6.5%
- Non-industrial :
7102.310 -- Unworked or simply sawn, cleaved or bruted value 1. carat 6.5%
7102.390 -- Other value 1. carat 6.5%
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.
7103.100 - Unworked or simply sawn or roughly shaped value 1. carat
2. kg
6.5%
- Otherwise worked :
7103.910 -- Rubies, sapphires and emeralds value 1. carat
2. kg
6.5%
7103.990 -- Other value 1. carat
2. kg
6.5%
71.04 Synthetic or reconstructed precious or semi-
precious stones, whether or not worked or graded
but not strung, mounted or set; ungraded
synthetic or reconstructed precious or semi-
precious stones, temporarily strung for
convenience of transport.
7104.100 - Piezo-electric quartz value 1. kg 6.5%
7104.200 - Other, unworked or simply sawn or roughly shaped value 1. kg 6.5%
7104.900 - Other value 1. kg 6.5%
71.05 Dust and powder of natural or synthetic precious
or semi-precious stones.
7105.100 - Of diamonds value 1. kg 6.5%
7105.900 - Other value 1. kg 6.5%
II.- PRECIOUS METALS AND METALS CLAD
WITH PRECIOUS METAL
71.06 Silver (including silver plated with gold or
platinum), unwrought or in semi-manufactured
forms, or in powder form.
7106.100 - Powder value 1. kg 6.5%
- Other :
Section XIV
Chapter 71
238
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
7106.910 -- Unwrought value 1. kg 6.5%
7106.920 -- Semi-manufactured value 1. kg 6.5%
71.07 7107.000 Base metals clad with silver, not further worked
than semi-manufactured.
value 1. kg 6.5%
71.08 Gold (including gold plated with platinum)
unwrought or in semi-manufactured forms, or in
powder form.
- Non-monetary :
7108.110 -- Powder value 1. kg 6.5%
7108.120 -- Other unwrought forms value 1. kg 6.5%
7108.130 -- Other semi-manufactured forms value 1. kg 6.5%
7108.200 - Monetary value 1. kg 6.5%
71.09 7109.000 Base metals or silver, clad with gold, not further
worked than semi-manufactured.
value 1. kg 6.5%
71.10 Platinum, unwrought or in semi-manufactured
forms, or in powder form.
- Platinum :
7110.110 -- Unwrought or in powder form value 1. kg 6.5%
7110.190 -- Other value 1. kg 6.5%
- Palladium :
7110.210 -- Unwrought or in powder form value 1. kg 6.5%
7110.290 -- Other value 1. kg 6.5%
- Rhodium :
7110.310 -- Unwrought or in powder form value 1. kg 6.5%
7110.390 -- Other value 1. kg 6.5%
- Iridium, osmium and ruthenium :
7110.410 -- Unwrought or in powder form value 1. kg 6.5%
7110.490 -- Other value 1. kg 6.5%
71.11 7111.000 Base metals, silver or gold, clad with platinum, not
further worked than semi-manufactured.
value 1. kg 6.5%
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.
7112.300 - Ash containing precious metal or precious metal
compounds
value 1. kg 6.5%
- Other :
7112.910 -- Of gold, including metal clad with gold but
excluding sweepings containing other precious
metals
value 1. kg 6.5%
7112.920 -- Of platinum, including metal clad with platinum
but excluding sweepings containing other
precious metals
value 1. kg 6.5%
7112.990 -- Other value 1. kg 6.5%
III.- JEWELLERY, GOLDSMITHS' AND
SILVERSMITHS' WARES AND OTHER
ARTICLES
71.13 Articles of jewellery and parts thereof, of precious
metal or of metal clad with precious metal.
Section XIV
Chapter 71
239
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
- Of precious metal whether or not plated or clad with
precious metal :
7113.110 -- Of silver, whether or not plated or clad with other
precious metal
value 1. kg 6.5%
7113.190 -- Of other precious metal, whether or not plated or
clad with precious metal
value 1. kg 6.5%
7113.200 - Of base metal clad with precious metal value 1. kg 6.5%
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 :
7114.110 -- Of silver, whether or not plated or clad with other
precious metal
value 1. kg 6.5%
7114.190 -- Of other precious metal, whether or not plated or
clad with precious metal
value 1. kg 6.5%
7114.200 - Of base metal clad with precious metal value 1. kg 6.5%
71.15 Other articles of precious metal or of metal clad
with precious metal.
7115.100 - Catalysts in the form of wire cloth or grill, of
platinum
value 1. kg 6.5%
7115.900 - Other value 1. kg 6.5%
71.16 Articles of natural or cultured pearls, precious or
semi-precious stones (natural, synthetic or
reconstructed).
7116.100 - Of natural or cultured pearls value 1. kg 6.5%
7116.200 - Of precious or semi-precious stones (natural,
synthetic or reconstructed)
value 1. kg 6.5%
71.17 Imitation jewellery.
- Of base metal, whether or not plated with precious
metal :
7117.110 -- Cuff-links and studs value 1. kg 6.5%
7117.190 -- Other value 1. kg 6.5%
7117.900 - Other value 1. kg 6.5%
71.18 Coin.
7118.100 - Coin (other than gold coin), not being legal tender value 1. kg 0%
7118.900 - Other value 1. kg 0%
_________________
Section XV
Notes
240
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 32.07 to
32.10, 32.12, 32.13 or 32.15);
(b) Ferro-cerium or other pyrophoric alloys (heading 36.06);
(c) Headgear or parts thereof of heading 65.06 or 65.07;
(d) Umbrella frames or other articles of heading 66.03;
(e) Goods of Chapter 71 (for example, precious metal alloys, base metal clad with precious metal,
imitation jewellery);
(f) Articles of Section XVI (machinery, mechanical appliances and electrical goods);
(g) Assembled railway or tramway track (heading 86.08) or other articles of Section XVII (vehicles, ships
and boats, aircraft);
(h) Instruments or apparatus of Section XVIII, including clock or watch springs;
(ij) Lead shot prepared for ammunition (heading 93.06) or other articles of Section XIX (arms and
ammunition);
(k) Articles of Chapter 94 (for example, furniture, mattress supports, lamps and lighting fittings,
illuminated signs, prefabricated buildings);
(l) Articles of Chapter 95 (for example, toys, games, sports requisites);
(m) Hand sieves, buttons, pens, pencil-holders, pen nibs or other articles of Chapter 96 (miscellaneous
manufactured articles); or
(n) Articles of Chapter 97 (for example, works of art).
2.- Throughout the Nomenclature, the expression “parts of general use” means :
(a) Articles of heading 73.07, 73.12, 73.15, 73.17 or 73.18 and similar articles of other base metal;
(b) Springs and leaves for springs, of base metal, other than clock or watch springs (heading 91.14);
and
(c) Articles of headings 83.01, 83.02, 83.08, 83.10 and frames and mirrors, of base metal, of heading
83.06.
In Chapters 73 to 76 and 78 to 82 (but not in heading 73.15) references to parts of goods do not
include references to parts of general use as defined above.
Subject to the preceding paragraph and to Note 1 to Chapter 83, the articles of Chapter 82 or 83
are excluded from Chapters 72 to 76 and 78 to 81.
3.- Throughout the Nomenclature, the expression “base metals” means : iron and steel, copper, nickel,
aluminium, lead, zinc, tin, tungsten (wolfram), molybdenum, tantalum, magnesium, cobalt, bismuth,
cadmium, titanium, zirconium, antimony, manganese, beryllium, chromium, germanium, vanadium,
gallium, hafnium, indium, niobium (columbium), rhenium and thallium.
4.- Throughout the Nomenclature, the term “cermets” means products containing a microscopic
heterogeneous combination of a metallic component and a ceramic component. The term “cermets”
includes sintered metal carbides (metal carbides sintered with a metal).
5.- Classification of alloys (other than ferro-alloys and master alloys as defined in Chapters 72 and 74) :
(a) An alloy of base metals is to be classified as an alloy of the metal which predominates by weight
over each of the other metals;
(b) An alloy composed of base metals of this Section and of elements not falling within this Section is to
be treated as an alloy of base metals of this Section if the total weight of such metals equals or
exceeds the total weight of the other elements present;
(c) In this Section the term “alloys” includes sintered mixtures of metal powders, heterogeneous
intimate mixtures obtained by melting (other than cermets) and intermetallic compounds.
Section XV
Chapter 72
241
6.- Unless the context otherwise requires, any reference in the Nomenclature to a base metal includes a
reference to alloys which, by virtue of Note 5 above, are to be classified as alloys of that metal.
7.- Classification of composite articles :
Except where the headings otherwise require, articles of base metal (including articles of mixed
materials treated as articles of base metal under the Interpretative Rules) containing two or more base
metals are to be treated as articles of the base metal predominating by weight over each of the other
metals.
For this purpose:
(a) Iron and steel, or different kinds of iron or steel, are regarded as one and the same metal;
(b) An alloy is regarded as being entirely composed of that metal as an alloy of which, by virtue of
Note 5, it is classified; and
(c) A cermet of heading 81.13 is regarded as a single base metal.
8.- In this Section, the following expressions have the meanings hereby assigned to them :
(a) Waste and scrap
Metal waste and scrap from the manufacture or mechanical working of metals, and metal goods
definitely not usable as such because of breakage, cutting-up, wear or other reasons.
(b) Powders
Products of which 90 % or more by weight passes through a sieve having a mesh aperture of 1 mm.
_________________
Chapter 72
Iron and steel
Notes.
1.- In this Chapter and, in the case of Notes (d), (e) and (f) throughout the Nomenclature, the following
expressions have the meanings hereby assigned to them :
(a) Pig iron
Iron-carbon alloys not usefully malleable, containing more than 2 % by weight of carbon and
which may contain by weight one or more other elements within the following limits:
- not more than 10 % of chromium
- not more than 6 % of manganese
- not more than 3 % of phosphorus
- not more than 8 % of silicon
- a total of not more than 10 % of other elements.
(b) Spiegeleisen
Iron-carbon alloys containing by weight more than 6 % but not more than 30 % of manganese and
otherwise conforming to the specification at (a) above.
(c) Ferro-alloys
Alloys in pigs, blocks, lumps or similar primary forms, in forms obtained by continuous casting
and also in granular or powder forms, whether or not agglomerated, commonly used as an additive
in the manufacture of other alloys or as de-oxidants, de-sulphurising agents or for similar uses in
ferrous metallurgy and generally not usefully malleable, containing by weight 4 % or more of the
element iron and one or more of the following :
- more than 10 % of chromium
- more than 30 % of manganese
- more than 3 % of phosphorus
- more than 8 % of silicon
- a total of more than 10 % of other elements, excluding carbon, subject to a maximum content of
10 % in the case of copper.
(d) Steel
Section XV
Chapter 72
242
Ferrous materials other than those of heading 72.03 which (with the exception of certain types
produced in the form of castings) are usefully malleable and which contain by weight 2 % or less of
carbon. However, chromium steels may contain higher proportions of carbon.
(e) Stainless steel
Alloy steels containing, by weight, 1.2 % or less of carbon and 10.5 % or more of chromium, with
or without other elements.
(f) Other alloy steel
Steels not complying with the definition of stainless steel and containing by weight one or more of
the following elements in the proportion shown:
- 0.3 % or more of aluminium
- 0.0008 % or more of boron
- 0.3 % or more of chromium
- 0.3 % or more of cobalt
- 0.4 % or more of copper
- 0.4 % or more of lead
- 1.65 % or more of manganese
- 0.08 % or more of molybdenum
- 0.3 % or more of nickel
- 0.06 % or more of niobium
- 0.6 % or more of silicon
- 0.05 % or more of titanium
- 0.3 % or more of tungsten (wolfram)
- 0.1 % or more of vanadium
- 0.05 % or more of zirconium
- 0.1 % or more of other elements (except sulphur, phosphorus, carbon and nitrogen), taken
separately.
(g) Remelting scrap ingots of iron or steel
Products roughly cast in the form of ingots without feeder-heads or hot tops, or of pigs, having
obvious surface faults and not complying with the chemical composition of pig iron, spiegeleisen or
ferro-alloys.
(h) Granules
Products of which less than 90 % by weight passes through a sieve with a mesh aperture of 1 mm
and of which 90 % or more by weight passes through a sieve with a mesh aperture of 5 mm.
(ij) Semi-finished products
Continuous cast products of solid section, whether or not subjected to primary hot-rolling; and
Other products of solid section, which have not been further worked than subjected to primary hot-
rolling or roughly shaped by forging, including blanks for angles, shapes or sections.
These products are not presented in coils.
(k) Flat-rolled products
Rolled products of solid rectangular (other than square) cross-section, which do not conform to
the definition at (ij) above in the form of :
- coils of successively superimposed layers, or
- straight lengths, which if of a thickness less than 4.75 mm are of a width measuring at least ten
times the thickness or if of a thickness of 4.75 mm or more are of a width which exceeds
150 mm and measures at least twice the thickness.
Flat-rolled products include those with patterns in relief derived directly from rolling (for
example, grooves, ribs, chequers, tears, buttons, lozenges) and those which have been perforated,
corrugated or polished, provided that they do not thereby assume the character of articles or
products of other headings.
Section XV
Chapter 72
243
Flat-rolled products of a shape other than rectangular or square, of any size, are to be
classified as products of a width of 600 mm or more, provided that they do not assume the
character of articles or products of other headings.
(l) Bars and rods, hot-rolled, in irregularly wound coils
Hot-rolled products in irregularly wound coils, which have a solid cross-section in the shape of
circles, segments of circles, ovals, rectangles (including squares), triangles or other convex
polygons (including “flattened circles” and “modified rectangles”, of which two opposite sides are
convex arcs, the other two sides being straight, of equal length and parallel). These products may
have indentations, ribs, grooves or other deformations produced during the rolling process
(reinforcing bars and rods).
(m) Other bars and rods
Products which do not conform to any of the definitions at (ij), (k) or (l) above or to the definition
of wire, which have a uniform solid cross-section along their whole length in the shape of circles,
segments of circles, ovals, rectangles (including squares), triangles or other convex polygons
(including “flattened circles” and “modified rectangles”, of which two opposite sides are convex
arcs, the other two sides being straight, of equal length and parallel). These products may :
- have indentations, ribs, grooves or other deformations produced during the rolling process
(reinforcing bars and rods);
- be twisted after rolling.
(n) Angles, shapes and sections
Products having a uniform solid cross-section along their whole length which do not conform to
any of the definitions at (ij), (k), (l) or (m) above or to the definition of wire.
Chapter 72 does not include products of heading 73.01 or 73.02.
(o) Wire
Cold-formed products in coils, of any uniform solid cross-section along their whole length, which
do not conform to the definition of flat-rolled products.
(p) Hollow drill bars and rods
Hollow bars and rods of any cross-section, suitable for drills, of which the greatest external
dimension of the cross-section exceeds 15 mm but does not exceed 52 mm, and of which the
greatest internal dimension does not exceed one half of the greatest external dimension. Hollow
bars and rods of iron or steel not conforming to this definition are to be classified in
heading 73.04.
2.- Ferrous metals clad with another ferrous metal are to be classified as products of the ferrous metal
predominating by weight.
3.- Iron or steel products obtained by electrolytic deposition, by pressure casting or by sintering are to be
classified, according to their form, their composition and their appearance, in the headings of this
Chapter appropriate to similar hot-rolled products.
Subheading Notes.
1.- In this Chapter the following expressions have the meanings hereby assigned to them :
(a) Alloy pig iron
Pig iron containing, by weight, one or more of the following elements in the specified proportions :
- more than 0.2 % of chromium
- more than 0.3 % of copper
- more than 0.3 % of nickel
- more than 0.1 % of any of the following elements : aluminium, molybdenum, titanium, tungsten
(wolfram), vanadium.
(b) Non-alloy free-cutting steel
Non-alloy steel containing, by weight, one or more of the following elements in the specified
proportions:
- 0.08 % or more of sulphur
- 0.1 % or more of lead
- more than 0.05 % of selenium
Section XV
Chapter 72
244
- more than 0.01 % of tellurium
- more than 0.05 % of bismuth.
(c) Silicon-electrical steel
Alloy steels containing by weight at least 0.6 % but not more than 6 % of silicon and not more
than 0.08 % of carbon. They may also contain by weight not more than 1 % of aluminium but no
other element in a proportion that would give the steel the characteristics of another alloy steel.
(d) High speed steel
Alloy steels containing, with or without other elements, at least two of the three elements
molybdenum, tungsten and vanadium with a combined content by weight of 7 % or more, 0.6 % or
more of carbon and 3 to 6 % of chromium.
(e) Silico-manganese steel
Alloy steels containing by weight :
- not more than 0.7 % of carbon,
- 0.5 % or more but not more than 1.9 % of manganese, and
- 0.6 % or more but not more than 2.3 % of silicon, but no other element in a proportion that would
give the steel the characteristics of another alloy steel.
2.- For the classification of ferro-alloys in the subheadings of heading 72.02 the following rule should be
observed :
A ferro-alloy is considered as binary and classified under the relevant subheading (if it exists) if only one
of the alloy elements exceeds the minimum percentage laid down in Chapter Note 1 (c); by analogy, it is
considered respectively as ternary or quaternary if two or three alloy elements exceed the minimum
percentage.
For the application of this rule the unspecified “other elements” referred to in Chapter Note 1 (c)
must each exceed 10 % by weight.
_________________
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
I.- PRIMARY MATERIALS; PRODUCTS IN
GRANULAR OR POWDER FORM
72.01 Pig iron and spiegeleisen in pigs, blocks or other
primary forms.
7201.100 - Non-alloy pig iron containing by weight 0.5% or less
of phosphorus
value 1. kg 22.25%
7201.200 - Non-alloy pig iron containing by weight more than
0.5 % of phosphorus
value 1. kg 22.25%
7201.500 - Alloy pig iron; spiegeleisen value 1. kg 22.25%
72.02 Ferro-alloys.
- Ferro-manganese :
7202.110 -- Containing by weight more than 2 % of carbon value 1. kg 22.25%
7202.190 -- Other value 1. kg 22.25%
- Ferro-silicon :
7202.210 -- Containing by weight more than 55 % of silicon value 1. kg 22.25%
7202.290 -- Other value 1. kg 22.25%
7202.300 - Ferro-silico-manganese value 1. kg 22.25%
- Ferro-chromium :
7202.410 -- Containing by weight more than 4 % of carbon value 1. kg 22.25%
7202.490 -- Other value 1. kg 22.25%
7202.500 - Ferro-silico-chromium value 1. kg 22.25%
7202.600 - Ferro-nickel value 1. kg 22.25%
7202.700 - Ferro-molybdenum value 1. kg 22.25%
Section XV
Chapter 72
245
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
7202.800 - Ferro-tungsten and ferro-silico-tungsten value 1. kg 22.25%
- Other :
7202.910 -- Ferro-titanium and ferro-silico-titanium value 1. kg 22.25%
7202.920 -- Ferro-vanadium value 1. kg 22.25%
7202.930 -- Ferro-niobium value 1. kg 22.25%
7202.990 -- Other value 1. kg 22.25%
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.
7203.100 - Ferrous products obtained by direct reduction of
iron ore
value 1. kg 22.25%
7203.900 - Other value 1. kg 22.25%
72.04 Ferrous waste and scrap; remelting scrap ingots of
iron or steel.
7204.100 - Waste and scrap of cast iron value 1. kg 22.25%
- Waste and scrap of alloy steel :
7204.210 -- Of stainless steel value 1. kg 22.25%
7204.290 -- Other value 1. kg 22.25%
7204.300 - Waste and scrap of tinned iron or steel value 1. kg 22.25%
- Other waste and scrap :
7204.410 -- Turnings, shavings, chips, milling waste,
sawdust, filings, trimmings and stampings,
whether or not in bundles
value 1. kg 22.25%
7204.490 -- Other value 1. kg 22.25%
7204.500 - Remelting scrap ingots value 1. kg 22.25%
72.05 Granules and powders, of pig iron, spiegeleisen,
iron or steel.
7205.100 - Granules value 1. kg 22.25%
- Powders :
7205.210 -- Of alloy steel value 1. kg 22.25%
7205.290 -- Other value 1. kg 22.25%
II.- IRON AND NON-ALLOY STEEL
72.06 Iron and non-alloy steel in ingots or other primary
forms (excluding iron of heading 72.03).
7206.100 - Ingots value 1. kg 22.25%
7206.900 - Other value 1. kg 22.25%
72.07 Semi-finished products of iron or non-alloy steel.
- Containing by weight less than 0.25 % of carbon:
7207.110 -- Of rectangular (including square) cross-section,
the width measuring less than twice the thickness
value 1. kg 22.25%
7207.120 -- Other, of rectangular (other than square) cross-
section
value 1. kg 22.25%
7207.190 -- Other value 1. kg 22.25%
7207.200 - Containing by weight 0.25 % or more of carbon value 1. kg 22.25%
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.
Section XV
Chapter 72
246
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
7208.100 - In coils, not further worked than hot-rolled, with
patterns in relief
value 1. kg 22.25%
- Other, in coils, not further worked than hot-rolled,
pickled :
7208.250 -- Of a thickness of 4.75 mm or more value 1. kg 22.25%
7208.260 -- Of a thickness of 3 mm or more but less than
4.75 mm
value 1. kg 22.25%
7208.270 -- Of a thickness of less than 3 mm value 1. kg 22.25%
- Other, in coils, not further worked than hot-rolled :
7208.360 -- Of a thickness exceeding 10 mm value 1. kg 22.25%
7208.370 -- Of a thickness of 4.75 mm or more but not
exceeding 10 mm
value 1. kg 22.25%
7208.380 -- Of a thickness of 3 mm or more but less than
4.75 mm
value 1. kg 22.25%
7208.390 -- Of a thickness of less than 3 mm value 1. kg 22.25%
7208.400 - Not in coils, not further worked than hot-rolled, with
patterns in relief
value 1. kg 22.25%
- Other, not in coils, not further worked than hot-
rolled :
7208.510 -- Of a thickness exceeding 10 mm value 1. kg 22.25%
7208.520 -- Of a thickness of 4.75 mm or more but not
exceeding 10 mm
value 1. kg 22.25%
7208.530 -- Of a thickness of 3 mm or more but less than
4.75 mm
value 1. kg 22.25%
7208.540 -- Of a thickness of less than 3 mm value 1. kg 22.25%
7208.900 - Other value 1. kg 22.25%
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) :
7209.150 -- Of a thickness of 3 mm or more value 1. kg 22.25%
7209.160 -- Of a thickness exceeding 1 mm but less than 3
mm
value 1. kg 22.25%
7209.170 -- Of a thickness of 0.5 mm or more but not
exceeding 1 mm
value 1. kg 22.25%
7209.180 -- Of a thickness of less than 0.5 mm value 1. kg 22.25%
- Not in coils, not further worked than cold-rolled
(cold-reduced):
7209.250 -- Of a thickness of 3 mm or more value 1. kg 22.25%
7209.260 -- Of a thickness exceeding 1 mm but less than 3
mm
value 1. kg 22.25%
7209.270 -- Of a thickness of 0.5 mm or more but not
exceeding 1 mm
value 1. kg 22.25%
7209.280 -- Of a thickness of less than 0.5 mm value 1. kg 22.25%
7209.900 - Other value 1. kg 22.25%
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 :
7210.110 -- Of a thickness of 0.5 mm or more value 1. kg 22.25%
7210.120 -- Of a thickness of less than 0.5 mm value 1. kg 22.25%
7210.200 - Plated or coated with lead, including terne-plate value 1. kg 22.25%
Section XV
Chapter 72
247
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
7210.300 - Electrolytically plated or coated with zinc value 1. kg 22.25%
- Otherwise plated or coated with zinc :
7210.410 -- Corrugated value 1. kg 22.25%
7210.490 -- Other value 1. kg 22.25%
7210.500 - Plated or coated with chromium oxides or with
chromium and chromium oxides
value 1. kg 22.25%
- Plated or coated with aluminium :
7210.610 -- Plated or coated with aluminium-zinc alloys value 1. kg 22.25%
7210.690 -- Other value 1. kg 22.25%
7210.700 - Painted, varnished or coated with plastics value 1. kg 22.25%
7210.900 - Other value 1. kg 22.25%
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 :
7211.130 -- 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
value 1. kg 22.25%
7211.140 -- Other, of a thickness of 4.75 mm or more value 1. kg 22.25%
7211.190 -- Other value 1. kg 22.25%
- Not further worked than cold-rolled (cold-reduced) :
7211.230 -- Containing by weight less than 0.25 % of carbon value 1. kg 22.25%
7211.290 -- Other value 1. kg 22.25%
7211.900 - Other value 1. kg 22.25%
72.12 Flat-rolled products of iron or non-alloy steel, of a
width of less than 600 mm, clad, plated or coated.
7212.100 - Plated or coated with tin value 1. kg 22.25%
7212.200 - Electrolytically plated or coated with zinc value 1. kg 22.25%
7212.300 - Otherwise plated or coated with zinc value 1. kg 22.25%
7212.400 - Painted, varnished or coated with plastics value 1. kg 22.25%
7212.500 - Otherwise plated or coated value 1. kg 22.25%
7212.600 - Clad value 1. kg 22.25%
72.13 Bars and rods, hot-rolled, in irregularly wound
coils, of iron or non-alloy steel.
7213.100 - Containing indentations, ribs, grooves or other
deformations produced during the rolling process
value 1. kg 22.25%
7213.200 - Other, of free-cutting steel value 1. kg 22.25%
- Other :
7213.910 -- Of circular cross-section measuring less than 14
mm in diameter
value 1. kg 22.25%
7213.990 -- Other value 1. kg 22.25%
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.
7214.100 - Forged value 1. kg 22.25%
7214.200 - Containing indentations, ribs, grooves or other
deformations produced during the rolling process or
twisted after rolling
value 1. kg 22.25%
Section XV
Chapter 72
248
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
7214.300 - Other, of free-cutting steel value 1. kg 22.25%
- Other :
7214.910 -- Of rectangular (other than square) cross-section value 1. kg 22.25%
7214.990 -- Other value 1. kg 22.25%
72.15 Other bars and rods of iron or non-alloy steel.
7215.100 - Of free-cutting steel, not further worked than cold-
formed or cold-finished
value 1. kg 22.25%
7215.500 - Other, not further worked than cold-formed or cold-
finished
value 1. kg 22.25%
7215.900 - Other value 1. kg 22.25%
72.16 Angles, shapes and sections of iron or non-alloy
steel.
7216.100 - U, I or H sections, not further worked than hot-
rolled, hot-drawn or extruded, of a height of less
than 80 mm
value 1. kg 22.25%
- L or T sections, not further worked than hot-rolled,
hot-drawn or extruded, of a height of less than 80
mm :
7216.210 -- L sections value 1. kg 22.25%
7216.220 -- T sections value 1. kg 22.25%
- U, I or H sections, not further worked than hot-
rolled, hot-drawn or extruded of a height of 80 mm
or more :
7216.310 -- U sections value 1. kg 22.25%
7216.320 -- I sections value 1. kg 22.25%
7216.330 -- H sections value 1. kg 22.25%
7216.400 - L or T sections, not further worked than hot-rolled,
hot-drawn or extruded, of a height of 80 mm or
more
value 1. kg 22.25%
7216.500 - Other angles, shapes and sections, not further
worked than hot-rolled, hot-drawn or extruded
value 1. kg 22.25%
- Angles, shapes and sections, not further worked
than cold-formed or cold-finished :
7216.610 -- Obtained from flat-rolled products value 1. kg 22.25%
7216.690 -- Other value 1. kg 22.25%
- Other :
7216.910 -- Cold-formed or cold-finished from flat-rolled
products
value 1. kg 22.25%
7216.990 -- Other value 1. kg 22.25%
72.17 Wire of iron or non-alloy steel.
7217.100 - Not plated or coated, whether or not polished value 1. kg 22.25%
7217.200 - Plated or coated with zinc value 1. kg 22.25%
7217.300 - Plated or coated with other base metals value 1. kg 22.25%
7217.900 - Other value 1. kg 22.25%
III.- STAINLESS STEEL
72.18 Stainless steel in ingots or other primary forms;
semi-finished products of stainless steel.
7218.100 - Ingots and other primary forms value 1. kg 22.25%
- Other :
7218.910 -- Of rectangular (other than square) cross-section value 1. kg 22.25%
Section XV
Chapter 72
249
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
7218.990 -- Other value 1. kg 22.25%
72.19 Flat-rolled products of stainless steel, of a width of
600 mm or more.
- Not further worked than hot-rolled, in coils :
7219.110 -- Of a thickness exceeding 10 mm value 1. kg 22.25%
7219.120 -- Of a thickness of 4.75 mm or more but not
exceeding 10 mm
value 1. kg 22.25%
7219.130 -- Of a thickness of 3 mm or more but less than
4.75 mm
value 1. kg 22.25%
7219.140 -- Of a thickness of less than 3 mm value 1. kg 22.25%
- Not further worked than hot-rolled, not in coils :
7219.210 -- Of a thickness exceeding 10 mm value 1. kg 22.25%
7219.220 -- Of a thickness of 4.75 mm or more but not
exceeding 10 mm
value 1. kg 22.25%
7219.230 -- Of a thickness of 3 mm or more but less than
4.75 mm
value 1. kg 22.25%
7219.240 -- Of a thickness of less than 3 mm value 1. kg 22.25%
- Not further worked than cold-rolled (cold-reduced) :
7219.310 -- Of a thickness of 4.75 mm or more value 1. kg 22.25%
7219.320 -- Of a thickness of 3 mm or more but less than
4.75 mm
value 1. kg 22.25%
7219.330 -- Of a thickness exceeding 1 mm but less than 3
mm
value 1. kg 22.25%
7219.340 -- Of a thickness of 0.5 mm or more but not
exceeding 1 mm
value 1. kg 22.25%
7219.350 -- Of a thickness of less than 0.5 mm value 1. kg 22.25%
7219.900 - Other value 1. kg 22.25%
72.20 Flat-rolled products of stainless steel, of a width of
less than 600 mm.
- Not further worked than hot-rolled :
7220.110 -- Of a thickness of 4.75 mm or more value 1. kg 22.25%
7220.120 -- Of a thickness of less than 4.75 mm value 1. kg 22.25%
7220.200 - Not further worked than cold-rolled (cold-reduced) value 1. kg 22.25%
7220.900 - Other value 1. kg 22.25%
72.21 7221.000 Bars and rods, hot-rolled, in irregularly wound
coils, of stainless steel.
value 1. kg 22.25%
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 :
7222.110 -- Of circular cross-section value 1. kg 22.25%
7222.190 -- Other value 1. kg 22.25%
7222.200 - Bars and rods, not further worked than cold-formed
or cold-finished
value 1. kg 22.25%
7222.300 - Other bars and rods value 1. kg 22.25%
7222.400 - Angles, shapes and sections value 1. kg 22.25%
72.23 7223.000 Wire of stainless steel. value 1. kg 22.25%
Section XV
Chapter 72
250
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
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.
7224.100 - Ingots and other primary forms value 1. kg 22.25%
7224.900 - Other value 1. kg 22.25%
72.25 Flat-rolled products of other alloy steel, of a width
of 600 mm or more.
- Of silicon-electrical steel :
7225.110 -- Grain-oriented value 1. kg 22.25%
7225.190 -- Other value 1. kg 22.25%
7225.300 - Other, not further worked than hot-rolled, in coils value 1. kg 22.25%
7225.400 - Other, not further worked than hot-rolled, not in
coils
value 1. kg 22.25%
7225.500 - Other, not further worked than cold-rolled (cold-
reduced)
value 1. kg 22.25%
- Other :
7225.910 -- Electrolytically plated or coated with zinc value 1. kg 22.25%
7225.920 -- Otherwise plated or coated with zinc value 1. kg 22.25%
7225.990 -- Other value 1. kg 22.25%
72.26 Flat-rolled products of other alloy steel, of a width
of less than 600 mm.
- Of silicon-electrical steel :
7226.110 -- Grain-oriented value 1. kg 22.25%
7226.190 -- Other value 1. kg 22.25%
7226.200 - Of high speed steel value 1. kg 22.25%
- Other :
7226.910 -- Not further worked than hot-rolled value 1. kg 22.25%
7226.920 -- Not further worked than cold-rolled (cold-reduced) value 1. kg 22.25%
7226.990 -- Other value 1. kg 22.25%
72.27 Bars and rods, hot-rolled, in irregularly wound
coils, of other alloy steel.
7227.100 - Of high speed steel value 1. kg 22.25%
7227.200 - Of silico-manganese steel value 1. kg 22.25%
7227.900 - Other value 1. kg 22.25%
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.
7228.100 - Bars and rods, of high speed steel value 1. kg 22.25%
7228.200 - Bars and rods, of silico-manganese steel value 1. kg 22.25%
7228.300 - Other bars and rods, not further worked than hot-
rolled, hot-drawn or extruded
value 1. kg 22.25%
7228.400 - Other bars and rods, not further worked than forged value 1. kg 22.25%
7228.500 - Other bars and rods, not further worked than cold-
formed or cold-finished
value 1. kg 22.25%
7228.600 - Other bars and rods value 1. kg 22.25%
7228.700 - Angles, shapes and sections value 1. kg 22.25%
Section XV
Chapter 72
251
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
7228.800 - Hollow drill bars and rods value 1. kg 22.25%
72.29 Wire of other alloy steel.
7229.200 - Of silico-manganese steel value 1. kg 22.25%
7229.900 - Other value 1. kg 22.25%
_________________
Section XV
Chapter 73
252
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.
_________________
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
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.
7301.100 - Sheet piling value 1. kg 22.25%
7301.200 - Angles, shapes and sections value 1. kg 22.25%
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.
7302.100 - Rails value 1. kg 22.25%
7302.300 - Switch blades, crossing frogs, point rods and other
crossing pieces
value 1. kg 22.25%
7302.400 - Fish-plates and sole plates value 1. kg 22.25%
7302.900 - Other value 1. kg 22.25%
73.03 7303.000 Tubes, pipes and hollow profiles, of cast iron. value 1. kg 22.25%
73.04 Tubes, pipes and hollow profiles, seamless, of iron
(other than cast iron) or steel.
- Line pipe of a kind used for oil or gas pipelines:
7304.110 -- Of stainless steel value 1. kg 22.25%
7304.190 -- Other value 1. kg 22.25%
- Casing, tubing and drill pipe, of a kind used in
drilling for oil or gas :
7304.220 -- Drill pipe of stainless steel value 1. kg 22.25%
7304.230 -- Other drill pipe value 1. kg 22.25%
7304.240 -- Other, of stainless steel value 1. kg 22.25%
7304.290 -- Other value 1. kg 22.25%
- Other, of circular cross-section, of iron or non-alloy
steel :
7304.310 -- Cold-drawn or cold-rolled (cold-reduced) value 1. kg 22.25%
7304.390 -- Other value 1. kg 22.25%
- Other, of circular cross-section, of stainless steel :
7304.410 -- Cold-drawn or cold-rolled (cold-reduced) value 1. kg 22.25%
7304.490 -- Other value 1. kg 22.25%
- Other, of circular cross-section, of other alloy steel :
7304.510 -- Cold-drawn or cold-rolled (cold-reduced) value 1. kg 22.25%
7304.590 -- Other value 1. kg 22.25%
7304.900 - Other value 1. kg 22.25%
Section XV
Chapter 73
253
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
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 :
7305.110 -- Longitudinally submerged arc welded value 1. kg 22.25%
7305.120 -- Other, longitudinally welded value 1. kg 22.25%
7305.190 -- Other value 1. kg 22.25%
7305.200 - Casing of a kind used in drilling for oil or gas value 1. kg 22.25%
- Other, welded :
7305.310 -- Longitudinally welded value 1. kg 22.25%
7305.390 -- Other value 1. kg 22.25%
7305.900 - Other value 1. kg 22.25%
73.06 Other tubes, pipes and hollow profiles (for
example, open seam or welded, riveted or similarly
closed), of iron or steel.
- Line pipe of a kind used for oil or gas pipelines :
7306.110 -- Welded, of stainless steel value 1. kg 22.25%
7306.190 -- Other value 1. kg 22.25%
- Casing and tubing of a kind used in drilling for oil
or gas :
7306.210 -- Welded, of stainless steel value 1. kg 22.25%
7306.290 -- Other value 1. kg 22.25%
7306.300 - Other, welded, of circular cross-section, of iron or
non-alloy steel
value 1. kg 22.25%
7306.400 - Other, welded, of circular cross-section, of stainless
steel
value 1. kg 22.25%
7306.500 - Other, welded, of circular cross-section, of other
alloy steel
value 1. kg 22.25%
- Other, welded, of non-circular cross-section : value 1. kg 22.25%
7306.610 -- Of square or rectangular cross-section value 1. kg 22.25%
7306.690 -- Of other non-circular cross-section value 1. kg 22.25%
7306.900 - Other value 1. kg 22.25%
73.07 Tube or pipe fittings (for example, couplings,
elbows, sleeves), of iron or steel.
- Cast fittings :
7307.110 -- Of non-malleable cast iron value 1. kg 22.25%
7307.190 -- Other value 1. kg 22.25%
- Other, of stainless steel :
7307.210 -- Flanges value 1. kg 22.25%
7307.220 -- Threaded elbows, bends and sleeves value 1. kg 22.25%
7307.230 -- Butt welding fittings value 1. kg 22.25%
7307.290 -- Other value 1. kg 22.25%
- Other :
7307.910 -- Flanges value 1. kg 22.25%
7307.920 -- Threaded elbows, bends and sleeves value 1. kg 22.25%
7307.930 -- Butt welding fittings value 1. kg 22.25%
7307.990 -- Other value 1. kg 22.25%
Section XV
Chapter 73
254
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
73.08 Structures (excluding prefabricated buildings of
heading 94.06) and parts of structures (for
example, bridges and bridge-sections, lock-gates,
towers, lattice masts, roofs, roofing frame-works,
doors and windows and their frames and
thresholds for doors, shutters, balustrades, pillars
and columns), of iron or steel; plates, rods, angles,
shapes, sections, tubes and the like, prepared for
use in structures, of iron or steel.
7308.100 - Bridges and bridge-sections value 1. kg 22.25%
7308.200 - Towers and lattice masts value 1. kg 22.25%
7308.300 - Doors, windows and their frames and thresholds for
doors
value 1. kg 10%
7308.400 - Equipment for scaffolding, shuttering, propping or
pitpropping
value 1. kg 22.25%
- Other :
7308.901 --- Exterior shutters value 1. kg 10%
7308.909 --- Other value 1. kg 22.25%
73.09 7309.000 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.
value 1. kg 22.25%
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.
7310.100 - Of a capacity of 50 l or more value 1. kg 22.25%
- Of a capacity of less than 50 l :
7310.210 -- Cans which are to be closed by soldering or
crimping
value 1. kg 22.25%
7310.290 -- Other value 1. kg 22.25%
73.11 7311.000 Containers for compressed or liquefied gas, of iron
or steel.
value 1. kg 22.25%
73.12 Stranded wire, ropes, cables, plaited bands, slings
and the like, of iron or steel, not electrically
insulated.
7312.100 - Stranded wire, ropes and cables value 1. kg 22.25%
7312.900 - Other value 1. kg 22.25%
73.13 7313.000 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.
value 1. kg 22.25%
73.14 Cloth (including endless bands), grill, netting and
fencing, of iron or steel wire; expanded metal of
iron or steel.
- Woven cloth :
7314.120 -- Endless bands for machinery, of stainless steel value 1. kg 22.25%
7314.140 -- Other woven cloth, of stainless steel value 1. kg 22.25%
7314.190 -- Other value 1. kg 22.25%
7314.200 - 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
value 1. kg 22.25%
- Other grill, netting and fencing, welded at the
intersection :
Section XV
Chapter 73
255
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
7314.310 -- Plated or coated with zinc value 1. kg 22.25%
7314.390 -- Other value 1. kg 22.25%
- Other cloth, grill, netting and fencing :
7314.410 -- Plated or coated with zinc value 1. kg 22.25%
7314.420 -- Coated with plastics value 1. kg 22.25%
7314.490 -- Other value 1. kg 22.25%
7314.500 - Expanded metal value 1. kg 22.25%
73.15 Chain and parts thereof, of iron or steel.
- Articulated link chain and parts thereof :
7315.110 -- Roller chain value 1. kg 22.25%
7315.120 -- Other chain value 1. kg 22.25%
7315.190 -- Parts value 1. kg 22.25%
7315.200 - Skid chain value 1. kg 22.25%
- Other chain :
7315.810 -- Stud-link value 1. kg 22.25%
7315.820 -- Other, welded link value 1. kg 22.25%
7315.890 -- Other value 1. kg 22.25%
7315.900 - Other parts value 1. kg 22.25%
73.16 7316.000 Anchors, grapnels and parts thereof, of iron or
steel.
value 1. kg 22.25%
73.17 7317.000 Nails, tacks, drawing pins, corrugated nails,
staples (other than those of heading 83.05) and
similar articles, of iron or steel, whether or not
with heads of other material, but excluding such
articles with heads of copper.
value 1. kg 22.25%
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 :
7318.110 -- Coach screws value 1. kg 22.25%
7318.120 -- Other wood screws value 1. kg 22.25%
7318.130 -- Screw hooks and screw rings value 1. kg 22.25%
7318.140 -- Self-tapping screws value 1. kg 22.25%
7318.150 -- Other screws and bolts, whether or not with their
nuts or washers
value 1. kg 22.25%
7318.160 -- Nuts value 1. kg 22.25%
7318.190 -- Other value 1. kg 22.25%
- Non-threaded articles :
7318.210 -- Spring washers and other lock washers value 1. kg 22.25%
7318.220 -- Other washers value 1. kg 22.25%
7318.230 -- Rivets value 1. kg 22.25%
7318.240 -- Cotters and cotter-pins value 1. kg 22.25%
7318.290 -- Other value 1. kg 22.25%
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.
Section XV
Chapter 73
256
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
7319.200 - Safety pins value 1. kg 22.25%
7319.300 - Other pins value 1. kg 22.25%
7319.900 - Other value 1. kg 22.25%
73.20 Springs and leaves for springs, of iron or steel.
7320.100 - Leaf-springs and leaves therefor value 1. kg 22.25%
7320.200 - Helical springs value 1. kg 22.25%
7320.900 - Other value 1. kg 22.25%
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 :
7321.110 -- For gas fuel or for both gas and other fuels value 1. u 22.25%
7321.120 -- For liquid fuel value 1. u 22.25%
7321.190 -- Other, including appliances for solid fuel value 1. u 22.25%
- Other appliances :
7321.810 -- For gas fuel or for both gas and other fuels value 1. u 22.25%
7321.820 -- For liquid fuel value 1. u 22.25%
7321.890 -- Other, including appliances for solid fuel value 1. u 22.25%
7321.900 - Parts value 1. kg 22.25%
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 :
7322.110 -- Of cast iron value 1. kg 22.25%
7322.190 -- Other value 1. kg 22.25%
7322.900 - Other value 1. kg 22.25%
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.
7323.100 - Iron or steel wool; pot scourers and scouring or
polishing pads, gloves and the like
value 1. kg 22.25%
- Other :
7323.910 -- Of cast iron, not enamelled value 1. kg 22.25%
7323.920 -- Of cast iron, enamelled value 1. kg 22.25%
7323.930 -- Of stainless steel value 1. kg 22.25%
7323.940 -- Of iron (other than cast iron) or steel, enamelled value 1. kg 22.25%
7323.990 -- Other value 1. kg 22.25%
73.24 Sanitary ware and parts thereof, of iron or steel.
7324.100 - Sinks and wash basins, of stainless steel value 1. kg 22.25%
- Baths :
7324.210 -- Of cast iron, whether or not enamelled value 1. kg 22.25%
7324.290 -- Other value 1. kg 22.25%
7324.900 - Other, including parts value 1. kg 22.25%
Section XV
Chapter 73
257
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
73.25 Other cast articles of iron or steel.
7325.100 - Of non-malleable cast iron value 1. kg 22.25%
- Other :
7325.910 -- Grinding balls and similar articles for mills value 1. kg 22.25%
7325.990 -- Other value 1. kg 22.25%
73.26 Other articles of iron or steel.
- Forged or stamped, but not further worked :
7326.110 -- Grinding balls and similar articles for mills value 1. kg 22.25%
7326.190 -- Other value 1. kg 22.25%
7326.200 - Articles of iron or steel wire value 1. kg 22.25%
7326.900 - Other value 1. kg 22.25%
_________________
Section XV
Chapter 74
258
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
As Arsenic
Cd Cadmium
Cr Chromium
Mg Magnesium
Pb Lead
S Sulphur
Sn Tin
Te Tellurium
Zn Zinc
Zr Zirconium
Other elements*, each
0.25
0.5
1.3
1.4
0.8
1.5
0.7
0.8
0.8
1
0.3
0.3
* Other elements are, for example, Al, Be, Co, Fe, Mn, Ni, Si.
(b) Copper alloys
Metallic substances other than unrefined copper in which copper predominates by weight over each
of the other elements, provided that :
(i) the content by weight of at least one of the other elements is greater than the limit specified in
the foregoing table; or
(ii) the total content by weight of such other elements exceeds 2.5 %.
(c) Master alloys
Alloys containing with other elements more than 10 % by weight of copper, not usefully malleable
and commonly used as an additive in the manufacture of other alloys or as de-oxidants, de-
sulphurising agents or for similar uses in the metallurgy of non-ferrous metals. However, copper
phosphide (phosphor copper) containing more than 15 % by weight of phosphorus falls in
heading 28.48.
(d) Bars and rods
Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross-section
along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral
triangles or regular convex polygons (including “flattened circles” and “modified rectangles”, of
which two opposite sides are convex arcs, the other two sides being straight, of equal length and
parallel). Products with a rectangular (including square), triangular or polygonal cross-section may
have corners rounded along their whole length. The thickness of such products which have a
rectangular (including “modified rectangular”) cross-section exceeds one-tenth of the width. The
expression also covers cast or sintered products, of the same forms and dimensions, which have
been subsequently worked after production (otherwise than by simple trimming or de-scaling),
provided that they have not thereby assumed the character of articles or products of other
headings.
Wire-bars and billets with their ends tapered or otherwise worked simply to facilitate their entry
into machines for converting them into, for example, drawing stock (wire-rod) or tubes, are however
to be taken to be unwrought copper of heading 74.03.
(e) Profiles
Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section
along their whole length, which do not conform to any of the definitions of bars, rods, wire, plates,
Section XV
Chapter 74
259
sheets, strip, foil, tubes or pipes. The expression also covers cast or sintered products, of the
same forms, which have been subsequently worked after production (otherwise than by simple
trimming or de-scaling), provided that they have not thereby assumed the character of articles or
products of other headings.
(f) Wire
Rolled, extruded or drawn products, in coils, which have a uniform solid cross-section along their
whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or
regular convex polygons (including “flattened circles” and “modified rectangles”, of which two
opposite sides are convex arcs, the other two sides being straight, of equal length and parallel).
Products with a rectangular (including square), triangular or polygonal cross-section may have
corners rounded along their whole length. The thickness of such products which have a
rectangular (including “modified rectangular”) cross-section exceeds one-tenth of the width.
(g) Plates, sheets, strip and foil
Flat-surfaced products (other than the unwrought products of heading 74.03), coiled or not, of
solid rectangular (other than square) cross-section with or without rounded corners (including
“modified rectangles” of which two opposite sides are convex arcs, the other two sides being
straight, of equal length and parallel) of a uniform thickness, which are :
- of rectangular (including square) shape with a thickness not exceeding one-tenth of the width,
- of a shape other than rectangular or square, of any size, provided that they do not assume the
character of articles or products of other headings.
Headings 74.09 and 74.10 apply, inter alia, to plates, sheets, strip and foil with patterns (for
example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been
perforated, corrugated, polished or coated, provided that they do not thereby assume the character
of articles or products of other headings.
(h) Tubes and pipes
Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void
along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral
triangles or regular convex polygons, and which have a uniform wall thickness. Products with a
rectangular (including square), equilateral triangular or regular convex polygonal cross-section,
which may have corners rounded along their whole length, are also to be taken to be tubes and
pipes provided the inner and outer cross-sections are concentric and have the same form and
orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated, bent,
threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings.
Subheading Note.
1.- In this Chapter the following expressions have the meanings hereby assigned to them :
(a) Copper-zinc base alloys (brasses)
Alloys of copper and zinc, with or without other elements. When other elements are present :
- zinc predominates by weight over each of such other elements;
- any nickel content by weight is less than 5 % (see copper-nickel-zinc alloys (nickel silvers)); and
- any tin content by weight is less than 3 % (see copper-tin alloys (bronzes)).
(b) Copper-tin base alloys (bronzes)
Alloys of copper and tin, with or without other elements. When other elements are present, tin
predominates by weight over each of such other elements, except that when the tin content is 3 %
or more the zinc content by weight may exceed that of tin but must be less than 10 %.
(c) Copper-nickel-zinc base alloys (nickel silvers)
Alloys of copper, nickel and zinc, with or without other elements. The nickel content is 5 % or more
by weight (see copper-zinc alloys (brasses)).
Section XV
Chapter 74
260
(d) Copper-nickel base alloys
Alloys of copper and nickel, with or without other elements but in any case containing by weight not
more than 1 % of zinc. When other elements are present, nickel predominates by weight over each of
such other elements.
_________________
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
74.01 7401.000 Copper mattes; cement copper (precipitated
copper).
value 1. kg 22.25%
74.02 7402.000 Unrefined copper; copper anodes for electrolytic
refining.
value 1. kg 22.25%
74.03 Refined copper and copper alloys, unwrought.
- Refined copper :
7403.110 -- Cathodes and sections of cathodes value 1. kg 22.25%
7403.120 -- Wire-bars value 1. kg 22.25%
7403.130 -- Billets value 1. kg 22.25%
7403.190 -- Other value 1. kg 22.25%
- Copper alloys :
7403.210 -- Copper-zinc base alloys (brass) value 1. kg 22.25%
7403.220 -- Copper-tin base alloys (bronze) value 1. kg 0%
7403.290 -- Other copper alloys (other than master alloys of
heading 74.05)
value 1. kg 22.25%
74.04 7404.000 Copper waste and scrap. value 1. kg 22.25%
74.05 7405.000 Master alloys of copper. value 1. kg 22.25%
74.06 Copper powders and flakes.
7406.100 - Powders of non-lamellar structure value 1. kg 22.25%
7406.200 - Powders of lamellar structure; flakes value 1. kg 22.25%
74.07 Copper bars, rods and profiles.
7407.100 - Of refined copper value 1. kg 22.25%
- Of copper alloys :
7407.210 -- Of copper-zinc base alloys (brass) value 1. kg 22.25%
7407.290 -- Other value 1. kg 22.25%
74.08 Copper wire.
- Of refined copper :
7408.110 -- Of which the maximum cross-sectional dimension
exceeds 6 mm
value 1. kg 22.25%
7408.190 -- Other value 1. kg 22.25%
- Of copper alloys :
7408.210 -- Of copper-zinc base alloys (brass) value 1. kg 22.25%
7408.220 -- Of copper-nickel base alloys (cupro-nickel) or
copper-nickel-zinc base alloys (nickel silver)
value 1. kg 22.25%
7408.290 -- Other value 1. kg 22.25%
74.09 Copper plates, sheets and strip, of a thickness
exceeding 0.15 mm.
- Of refined copper :
7409.110 -- In coils value 1. kg 22.25%
7409.190 -- Other value 1. kg 22.25%
Section XV
Chapter 74
261
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
- Of copper-zinc base alloys (brass) :
7409.210 -- In coils value 1. kg 22.25%
7409.290 -- Other value 1. kg 22.25%
- Of copper-tin base alloys (bronze) :
7409.310 -- In coils value 1. kg 22.25%
7409.390 -- Other value 1. kg 22.25%
7409.400 - Of copper-nickel base alloys (cupro-nickel) or
copper-nickel-zinc base alloys (nickel silver)
value 1. kg 22.25%
7409.900 - Of other copper alloys value 1. kg 22.25%
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 :
7410.110 -- Of refined copper value 1. kg 22.25%
7410.120 -- Of copper alloys value 1. kg 22.25%
- Backed :
7410.210 -- Of refined copper value 1. kg 22.25%
7410.220 -- Of copper alloys value 1. kg 22.25%
74.11 Copper tubes and pipes.
7411.100 - Of refined copper value 1. kg 22.25%
- Of copper alloys :
7411.210 -- Of copper-zinc base alloys (brass) value 1. kg 22.25%
7411.220 -- Of copper-nickel base alloys (cupro-nickel) or
copper-nickel-zinc base alloys (nickel silver)
value 1. kg 22.25%
7411.290 -- Other value 1. kg 22.25%
74.12 Copper tube or pipe fittings (for example,
couplings, elbows, sleeves).
7412.100 - Of refined copper value 1. kg 22.25%
7412.200 - Of copper alloys value 1. kg 22.25%
74.13 7413.000 Stranded wire, cables, plaited bands and the like,
of copper, not electrically insulated.
value 1. kg 22.25%
[74.14]
74.15 Nails, tacks, drawing pins, staples (other than
those of heading 83.05) and similar articles, of
copper or of iron or steel with heads of copper;
screws, bolts, nuts, screw hooks, rivets, cotters,
cotter-pins, washers (including spring washers) and
similar articles, of copper.
7415.100 - Nails and tacks, drawing pins, staples and similar
articles
value 1. kg 22.25%
- Other articles, not threaded :
7415.210 -- Washers (including spring washers) value 1. kg 22.25%
7415.290 -- Other value 1. kg 22.25%
- Other threaded articles :
7415.330 -- Screws; bolts and nuts value 1. kg 22.25%
7415.390 -- Other value 1. kg 22.25%
[74.16]
[74.17]
Section XV
Chapter 74
262
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
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 :
7418.110 -- Pot scourers and scouring or polishing pads,
gloves and the like
value 1. kg 22.25%
7418.190 -- Other value 1. kg 22.25%
7418.200 - Sanitary ware and parts thereof value 1. kg 22.25%
74.19 Other articles of copper.
7419.100 - Chain and parts thereof value 1. kg 22.25%
- Other : value 1. kg 22.25%
7419.910 -- Cast, moulded, stamped or forged, but not further
worked
value 1. kg 22.25%
7419.990 -- Other value 1. kg 22.25%
_________________
Section XV
Chapter 75
263
Chapter 75
Nickel and articles thereof
Note.
1.- In this Chapter the following expressions have the meanings hereby assigned to them :
(a) Bars and rods
Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross-section
along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral
triangles or regular convex polygons (including “flattened circles” and “modified rectangles”, of
which two opposite sides are convex arcs, the other two sides being straight, of equal length and
parallel). Products with a rectangular (including square), triangular or polygonal cross-section may
have corners rounded along their whole length. The thickness of such products which have a
rectangular (including “modified rectangular”) cross-section exceeds one-tenth of the width. The
expression also covers cast or sintered products, of the same forms and dimensions, which have
been subsequently worked after production (otherwise than by simple trimming or de-scaling),
provided that they have not thereby assumed the character of articles or products of other
headings.
(b) Profiles
Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section along
their whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets,
strip, foil, tubes or pipes. The expression also covers cast or sintered products, of the same forms,
which have been subsequently worked after production (otherwise than by simple trimming or de-
scaling), provided that they have not thereby assumed the character of articles or products of other
headings.
(c) Wire
Rolled, extruded or drawn products, in coils, which have a uniform solid cross-section along their
whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or
regular convex polygons (including “flattened circles” and “modified rectangles”, of which two
opposite sides are convex arcs, the other two sides being straight, of equal length and parallel).
Products with a rectangular (including square), triangular or polygonal cross-section may have
corners rounded along their whole length. The thickness of such products which have a
rectangular (including “modified rectangular”) cross-section exceeds one-tenth of the width.
(d) Plates, sheets, strip and foil
Flat-surfaced products (other than the unwrought products of heading 75.02), coiled or not, of solid
rectangular (other than square) cross-section with or without rounded corners (including “modified
rectangles” of which two opposite sides are convex arcs, the other two sides being straight, of equal
length and parallel) of a uniform thickness, which are :
- of rectangular (including square) shape with a thickness not exceeding one-tenth of the width,
- of a shape other than rectangular or square, of any size, provided that they do not assume the
character of articles or products of other headings.
Heading 75.06 applies, inter alia, to plates, sheets, strip and foil with patterns (for example,
grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated,
corrugated, polished or coated, provided that they do not thereby assume the character of articles or
products of other headings.
(e) Tubes and pipes
Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void
along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral
triangles or regular convex polygons, and which have a uniform wall thickness. Products with a
rectangular (including square), equilateral triangular, or regular convex polygonal cross-section,
which may have corners rounded along their whole length, are also to be 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.
Section XV
Chapter 75
264
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
O Oxygen
Other elements, each
0.5
0.4
0.3
(b) Nickel alloys
Metallic substances in which nickel predominates by weight over each of the other elements provided
that:
(i) the content by weight of cobalt exceeds 1.5 %,
(ii) the content by weight of at least one of the other elements is greater than the limit specified in
the foregoing table, or
(iii) the total content by weight of elements other than nickel plus cobalt exceeds 1 %.
2.- Notwithstanding the provisions of Chapter Note 1 (c), for the purposes of subheading 7508.100 the term
“wire” applies only to products, whether or not in coils, of any cross-sectional shape, of which no cross-
sectional dimension exceeds 6 mm.
_________________
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
75.01 Nickel mattes, nickel oxide sinters and other
intermediate products of nickel metallurgy.
7501.100 - Nickel mattes value 1. kg 22.25%
7501.200 - Nickel oxide sinters and other intermediate products
of nickel metallurgy
value 1. kg 22.25%
75.02 Unwrought nickel.
7502.100 - Nickel, not alloyed value 1. kg 22.25%
7502.200 - Nickel alloys value 1. kg 22.25%
75.03 7503.000 Nickel waste and scrap. value 1. kg 22.25%
75.04 7504.000 Nickel powders and flakes. value 1. kg 22.25%
75.05 Nickel bars, rods, profiles and wire.
- Bars, rods and profiles :
7505.110 -- Of nickel, not alloyed value 1. kg 22.25%
7505.120 -- Of nickel alloys value 1. kg 22.25%
- Wire :
7505.210 -- Of nickel, not alloyed value 1. kg 22.25%
7505.220 -- Of nickel alloys value 1. kg 22.25%
75.06 Nickel plates, sheets, strip and foil.
7506.100 - Of nickel, not alloyed value 1. kg 22.25%
Section XV
Chapter 75
265
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
7506.200 - Of nickel alloys value 1. kg 22.25%
75.07 Nickel tubes, pipes and tube or pipe fittings (for
example, couplings, elbows, sleeves).
- Tubes and pipes :
7507.110 -- Of nickel, not alloyed value 1. kg 22.25%
7507.120 -- Of nickel alloys value 1. kg 22.25%
7507.200 - Tube or pipe fittings value 1. kg 22.25%
75.08 Other articles of nickel.
7508.100 - Cloth, grill and netting, of nickel wire value 1. kg 22.25%
7508.900 - Other value 1. kg 22.25%
_________________
Section XV
Chapter 76
266
Chapter 76
Aluminium and articles thereof
Note.
1.- In this Chapter the following expressions have the meanings hereby assigned to them :
(a) Bars and rods
Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross-section
along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral
triangles or regular convex polygons (including “flattened circles” and “modified rectangles”, of
which two opposite sides are convex arcs, the other two sides being straight, of equal length and
parallel). Products with a rectangular (including square), triangular or polygonal cross-section may
have corners rounded along their whole length. The thickness of such products which have a
rectangular (including “modified rectangular”) cross-section exceeds one-tenth of the width. The
expression also covers cast or sintered products, of the same forms and dimensions, which have
been subsequently worked after production (otherwise than by simple trimming or de-scaling),
provided that they have not thereby assumed the character of articles or products of other
headings.
(b) Profiles
Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section along
their whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets,
strip, foil, tubes or pipes. The expression also covers cast or sintered products, of the same forms,
which have been subsequently worked after production (otherwise than by simple trimming or de-
scaling), provided that they have not thereby assumed the character of articles or products of other
headings.
(c) Wire
Rolled, extruded 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 76.01), coiled or not, of solid
rectangular (other than square) cross-section with or without rounded corners (including modified
rectangles of which two opposite sides are convex arcs, the other two sides being straight, of equal
length and parallel) of a uniform thickness, which are :
- of rectangular (including square) shape with a thickness not exceeding one-tenth of the width,
- of a shape other than rectangular or square, of any size, provided that they do not assume the
character of articles or products of other headings.
Headings 76.06 and 76.07 apply, inter alia, to plates, sheets, strip and foil with patterns (for
example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been
perforated, corrugated, polished or coated, provided that they do not thereby assume the character
of articles or products of other headings.
(e) Tubes and pipes
Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void
along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral
triangles or regular convex polygons, and which have a uniform wall thickness. Products with a
rectangular (including square), equilateral triangular or regular convex polygonal cross-section,
which may have corners rounded along their whole length, are also to be considered as tubes and
pipes provided the inner and outer cross-sections are concentric and have the same form and
orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated, bent,
threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings.
Section XV
Chapter 76
267
Subheading Notes.
1.- In this Chapter the following expressions have the meanings hereby assigned to them :
(a) Aluminium, not alloyed
Metal containing by weight at least 99 % of aluminium, provided that the content by weight of any
other element does not exceed the limit specified in the following table :
TABLE - Other elements
Element Limiting content % by weight
Fe + Si (iron plus silicon)
Other elements (1), each
1
0.1 (2)
(1) Other elements are, for example Cr, Cu, Mg, Mn, Ni, Zn.
(2) Copper is permitted in a proportion greater than 0.1 % but not more than 0.2%,
provided that neither the chromium nor manganese content exceeds 0.05 %.
(b) Aluminium alloys
Metallic substances in which aluminium predominates by weight over each of the other elements,
provided that :
(i) the content by weight of at least one of the other elements or of iron plus silicon taken together
is greater than the limit specified in the foregoing table; or
(ii) the total content by weight of such other elements exceeds 1 %.
2.- Notwithstanding the provisions of Chapter Note 1 (c), for the purposes of subheading 7616.910 the term
“wire” applies only to products, whether or not in coils, of any cross-sectional shape, of which no cross-
sectional dimension exceeds 6 mm.
_________________
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
76.01 Unwrought aluminium.
7601.100 - Aluminium, not alloyed value 1. kg 22.25%
7601.200 - Aluminium alloys value 1. kg 22.25%
76.02 7602.000 Aluminium waste and scrap. value 1. kg 22.25%
76.03 Aluminium powders and flakes.
7603.100 - Powders of non-lamellar structure value 1. kg 22.25%
7603.200 - Powders of lamellar structure; flakes value 1. kg 22.25%
76.04 Aluminium bars, rods and profiles.
7604.100 - Of aluminium, not alloyed value 1. kg 22.25%
- Of aluminium alloys :
7604.210 -- Hollow profiles value 1. kg 22.25%
7604.290 -- Other value 1. kg 22.25%
76.05 Aluminium wire.
- Of aluminium, not alloyed :
7605.110 -- Of which the maximum cross-sectional dimension
exceeds 7 mm
value 1. kg 22.25%
7605.190 -- Other value 1. kg 22.25%
- Of aluminium alloys :
7605.210 -- Of which the maximum cross-sectional dimension
exceeds 7 mm
value 1. kg 22.25%
Section XV
Chapter 76
268
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
7605.290 -- Other value 1. kg 22.25%
76.06 Aluminium plates, sheets and strip, of a thickness
exceeding 0.2 mm.
- Rectangular (including square) :
7606.110 -- Of aluminium, not alloyed value 1. kg 22.25%
7606.120 -- Of aluminium alloys value 1. kg 22.25%
- Other :
7606.910 -- Of aluminium, not alloyed value 1. kg 22.25%
7606.920 -- Of aluminium alloys value 1. kg 22.25%
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 :
7607.110 -- Rolled but not further worked value 1. kg 22.25%
7607.190 -- Other value 1. kg 22.25%
7607.200 - Backed value 1. kg 22.25%
76.08 Aluminium tubes and pipes.
7608.100 - Of aluminium, not alloyed value 1. kg 22.25%
7608.200 - Of aluminium alloys value 1. kg 22.25%
76.09 7609.000 Aluminium tube or pipe fittings (for example,
couplings, elbows, sleeves).
value 1. kg 22.25%
76.10 Aluminium structures (excluding prefabricated
buildings of heading 94.06) and parts of structures
(for example, bridges and bridge-sections, towers,
lattice masts, roofs, roofing frameworks, doors and
windows and their frames and thresholds for
doors, balustrades, pillars and columns);
aluminium plates, rods, profiles, tubes and the
like, prepared for use in structures.
7610.100 - Doors, windows and their frames and thresholds for
doors
value 1. kg 10%
- Other :
7610.901 --- Exterior shutters value 1. kg 10%
7610.909 --- Other value 1. kg 22.25%
76.11 7611.000 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.
value 1. kg 22.25%
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.
7612.100 - Collapsible tubular containers value 1. kg 22.25%
7612.900 - Other value 1. kg 22.25%
76.13 7613.000 Aluminium containers for compressed or liquefied
gas.
value 1. kg 22.25%
76.14 Stranded wire, cables, plaited bands and the like,
of aluminium, not electrically insulated.
Section XV
Chapter 76
269
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
7614.100 - With steel core value 1. kg 22.25%
7614.900 - Other value 1. kg 22.25%
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 :
7615.110 -- Pot scourers and scouring or polishing pads,
gloves and the like
value 1. kg 22.25%
7615.190 -- Other value 1. kg 22.25%
7615.200 - Sanitary ware and parts thereof value 1. kg 22.25%
76.16 Other articles of aluminium.
7616.100 - Nails, tacks, staples (other than those of
heading 83.05), screws, bolts, nuts, screw hooks,
rivets, cotters, cotter-pins, washers and similar
articles
value 1. kg 22.25%
- Other :
7616.910 -- Cloth, grill, netting and fencing, of aluminium
wire
value 1. kg 22.25%
7616.990 -- Other value 1. kg 22.25%
_________________
Section XV
Chapter 77
270
Chapter 77
(Reserved for possible future use in the
Harmonized System)
Section XV
Chapter 78
271
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 78.01), coiled or not, of solid
rectangular (other than square) cross-section with or without rounded corners (including modified
rectangles of which two opposite sides are convex arcs, the other two sides being straight, of equal
length and parallel) of a uniform thickness, which are :
- of rectangular (including square) shape with a thickness not exceeding one-tenth of the width,
- of a shape other than rectangular or square, of any size, provided that they do not assume the
character of articles or products of other headings.
Heading 78.04 applies, inter alia, to plates, sheets, strip and foil with patterns (for example,
grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated,
corrugated, polished or coated, provided that they do not thereby assume the character of articles or
products of other headings.
(e) Tubes and pipes
Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void
along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral
triangles or regular convex polygons, and which have a uniform wall thickness. Products with a
rectangular (including square), equilateral triangular or regular convex polygonal cross-section,
which may have corners rounded along their whole length, are also to be considered as tubes and
pipes provided the inner and outer cross-sections are concentric and have the same form and
orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated, bent,
threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings.
Section XV
Chapter 78
272
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
As Arsenic
Bi Bismuth
Ca Calcium
Cd Cadmium
Cu Copper
Fe Iron
S Sulphur
Sb Antimony
Sn Tin
Zn Zinc
Other (for example Te), each
0.02
0.005
0.05
0.002
0.002
0.08
0.002
0.002
0.005
0.005
0.002
0.001
_________________
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
78.01 Unwrought lead.
7801.100 - Refined lead value 1. kg 22.25%
- Other :
7801.910 -- Containing by weight antimony as the principal
other element
value 1. kg 22.25%
7801.990 -- Other value 1. kg 22.25%
78.02 7802.000 Lead waste and scrap. value 1. kg 22.25%
[78.03]
78.04 Lead plates, sheets, strip and foil; lead powders
and flakes.
- Plates, sheets, strip and foil :
7804.110 -- Sheets, strip and foil of a thickness (excluding any
backing) not exceeding 0.2mm
value 1. kg 22.25%
7804.190 -- Other value 1. kg 22.25%
7804.200 - Powders and flakes value 1. kg 22.25%
[78.05]
78.06 7806.000 Other articles of lead. value 1. kg 22.25%
_________________
Section XV
Chapter 79
273
Chapter 79
Zinc and articles thereof
Note.
1.- In this Chapter the following expressions have the meanings hereby assigned to them :
(a) Bars and rods
Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross-section
along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral
triangles or regular convex polygons (including “flattened circles” and “modified rectangles”, of
which two opposite sides are convex arcs, the other two sides being straight, of equal length and
parallel). Products with a rectangular (including square), triangular or polygonal cross-section
may have corners rounded along their whole length. The thickness of such products which have
a rectangular (including “modified rectangular”) cross-section exceeds one-tenth of the width. The
expression also covers cast or sintered products, of the same forms and dimensions, which have
been subsequently worked after production (otherwise than by simple trimming or de-scaling),
provided that they have not thereby assumed the character of articles or products of other
headings.
(b) Profiles
Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section along
their whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets,
strip, foil, tubes or pipes. The expression also covers cast or sintered products, of the same forms,
which have been subsequently worked after production (otherwise than by simple trimming or de-
scaling), provided that they have not thereby assumed the character of articles or products of other
headings.
(c) Wire
Rolled, extruded 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 79.01), coiled or not, of solid
rectangular (other than square) cross-section with or without rounded corners (including “modified
rectangles” of which two opposite sides are convex arcs, the other two sides being straight, of equal
length and parallel) of a uniform thickness, which are :
- of rectangular (including square) shape with a thickness not exceeding one-tenth of the width,
- of a shape other than rectangular or square, of any size, provided that they do not assume the
character of articles or products of other headings.
Heading 79.05 applies, inter alia, to plates, sheets, strip and foil with patterns (for example,
grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated,
corrugated, polished or coated, provided that they do not thereby assume the character of articles or
products of other headings.
(e) Tubes and pipes
Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void
along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral
triangles or regular convex polygons, and which have a uniform wall thickness. Products with a
rectangular (including square), equilateral triangular or regular convex polygonal cross-section,
which may have corners rounded along their whole length, are also to be considered as tubes and
pipes provided the inner and outer cross-sections are concentric and have the same form and
orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated, bent,
threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings.
Subheading Note.
1.- In this Chapter the following expressions have the meanings hereby assigned to them :
(a) Zinc, not alloyed
Section XV
Chapter 79
274
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.
_________________
Heading Tariff
Code
Unit for
Duty
Unit
of
Classification
Rate
of
Duty
79.01 Unwrought zinc.
- Zinc, not alloyed :
7901.110 -- Containing by weight 99.99 % or more of zinc value 1. kg 22.25%
7901.120 -- Containing by weight less than 99.99% of
zinc
value 1. kg 22.25%
7901.200 - Zinc alloys value 1. kg 22.25%
79.02 7902.000 Zinc waste and scrap. value 1. kg 22.25%
79.03 Zinc dust, powders and flakes.
7903.100 - Zinc dust value 1. kg 22.25%
7903.900 - Other value 1. kg 22.25%
79.04 7904.000 Zinc bars, rods, profiles and wire. value 1. kg 22.25%
79.05 7905.000 Zinc plates, sheets, strip and foil. value 1. kg 22.25%
[79.06]
79.07 7907.000 Other articles of zinc. value 1. kg 22.25%
_________________
Section XV
Chapter 80
275
Chapter 80
Tin and articles thereof
Note.
1.- In this Chapter the following expressions have the meanings hereby assigned to them :
(a) Bars and rods
Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross-section
along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral
triangles or regular convex polygons (including “flattened circles” and “modified rectangles”, of
which two opposite sides are convex arcs, the other two sides being straight, of equal length and
parallel). Products with a rectangular (including square), triangular or polygonal cross-section
may have corners rounded along their whole length. The thickness of such products which have
a rectangular (including “modified rectangular”) cross-section exceeds one-tenth of the width. The
expression also covers cast or sintered products, of the same forms and dimensions, which have
been subsequently worked after production (otherwise than by simple trimming or de-scaling),
provided that they have not thereby assumed the character of articles or products of other
headings.
(b) Profiles
Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section along
their whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets,
strip, foil, tubes or pipes. The expression also covers cast or sintered products, of the same forms,
which have been subsequently worked after production (otherwise than by simple trimming or de-
scaling), provided that they have not thereby assumed the character of articles or products of other
headings.
(c) Wire
Rolled, extruded or drawn products, in coils, which have a uniform solid cross-section along their
whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or
regular convex polygons (including “flattened circles” and “modified rectangles”, of which two
opposite sides are convex arcs, the other two sides being straight, of equal length and parallel).
Products with a rectangular (including square), triangular or polygonal cross-section may have
corners rounded along their whole length. The thickness of such products which have a
rectangular (including “modified rectangular”) cross-section exceeds one-tenth of the width.
(d) Plates, sheets, strip and foil
Flat-surfaced products (other than the unwrought products of heading 80.01), coiled or not, of solid
rectangular (other than square) cross-section with or without rounded corners (including “modified
rectangles” of which two opposite sides are convex arcs, the other two sides being straight, of equal
length and parallel) of a uniform thickness, which are :
- of rectangular (including square) shape with a thickness not exceeding one-tenth of the width,
- of a shape other than rectangular or square, of any size, provided that they do not assume the
character of articles or products of other headings.
(e) Tubes and pipes
Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void
along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral
triangles or regular convex polygons, and which have a uniform wall thickness. Products with a
rectangular (including square), equilateral triangular or regular convex polygonal cross-section,
which may have corners rounded along their whole length, are also to be considered as tubes and
pipes provided the inner and outer cross-sections are concentric and have the same form and
orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated, bent,
threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings.
Subheading Note.
1.- In this Chapter the following expressions have the meanings hereby assigned to them :
(a) Tin, not alloyed
Metal containing by weight at least 99 % of tin, provided that the content by weight of any bismuth
or copper is less than the limit specified in the following table :
TABLE - Other elements
Section XV
Chapter 80
276
Element Limiting content % by weight
Bi Bismuth
Cu Copper
0.1
0.4
(b) Tin alloys
Metallic substances in which tin predominates by weight over each of the other elements, provided
that :
(i) the total content by weight of such other elements exceeds 1 %; or
(ii) the content by weight of either bismuth or copper is equal to or greater than the limit
specified in the foregoing table.
_________________
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
80.01 Unwrought tin.
8001.100 - Tin, not alloyed value 1. kg 22.25%
8001.200 - Tin alloys value 1. kg 22.25%
80.02 8002.000 Tin waste and scrap. value 1. kg 22.25%
80.03 8003.000 Tin bars, rods, profiles and wire. value 1. kg 22.25%
[80.04]
[80.05]
[80.06]
80.07 8007.000 Other articles of tin. value 1. kg 22.25%
_________________
Section XV
Chapter 81
277
Chapter 81
Other base metals; cermets; articles thereof
Subheading Note.
1.- Note 1 to Chapter 74, defining “bars and rods”, “profiles”, “wire” and “plates, sheets, strip and foil”
applies, mutatis mutandis, to this Chapter.
_________________
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
81.01 Tungsten (wolfram) and articles thereof, including
waste and scrap.
8101.100 - Powders value 1. kg 22.25%
- Other :
8101.940 -- Unwrought tungsten, including bars and rods
obtained simply by sintering
value 1. kg 22.25%
8101.960 -- Wire value 1. kg 22.25%
8101.970 -- Waste and scrap value 1. kg 22.25%
8101.990 -- Other value 1. kg 22.25%
81.02 Molybdenum and articles thereof, including waste
and scrap.
8102.100 - Powders value 1. kg 22.25%
- Other :
8102.940 -- Unwrought molybdenum, including bars and rods
obtained simply by sintering
value 1. kg 22.25%
8102.950 -- Bars and rods, other than those obtained simply
by sintering, profiles, plates, sheets, strip and foil
value 1. kg 22.25%
8102.960 -- Wire value 1. kg 22.25%
8102.970 -- Waste and scrap value 1. kg 22.25%
8102.990 -- Other value 1. kg 22.25%
81.03 Tantalum and articles thereof, including waste and
scrap.
8103.200 - Unwrought tantalum, including bars and rods
obtained simply by sintering; powders
value 1. kg 22.25%
8103.300 - Waste and scrap value 1. kg 22.25%
8103.900 - Other value 1. kg 22.25%
81.04 Magnesium and articles thereof, including waste
and scrap.
- Unwrought magnesium :
8104.110 -- Containing at least 99.8 % by weight of
magnesium
value 1. kg 22.25%
8104.190 -- Other value 1. kg 22.25%
8104.200 - Waste and scrap value 1. kg 22.25%
8104.300 - Raspings, turnings and granules, graded according
to size; powders
value 1. kg 22.25%
8104.900 - Other value 1. kg 22.25%
81.05 Cobalt mattes and other intermediate products of
cobalt metallurgy; cobalt and articles thereof,
including waste and scrap.
8105.200 - Cobalt mattes and other intermediate products of
cobalt metallurgy; unwrought cobalt; powders
value 1. kg 22.25%
8105.300 - Waste and scrap value 1. kg 22.25%
Section XV
Chapter 81
278
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
8105.900 - Other value 1. kg 22.25%
81.06 8106.000 Bismuth and articles thereof, including waste and
scrap.
value 1. kg 22.25%
81.07 Cadmium and articles thereof, including waste and
scrap.
8107.200 - Unwrought cadmium; powders value 1. kg 22.25%
8107.300 - Waste and scrap value 1. kg 22.25%
8107.900 - Other value 1. kg 22.25%
81.08 Titanium and articles thereof, including waste and
scrap.
8108.200 - Unwrought titanium; powders value 1. kg 22.25%
8108.300 - Waste and scrap value 1. kg 22.25%
8108.900 - Other value 1. kg 22.25%
81.09 Zirconium and articles thereof, including waste
and scrap.
8109.200 - Unwrought zirconium; powders value 1. kg 22.25%
8109.300 - Waste and scrap value 1. kg 22.25%
8109.900 - Other value 1. kg 22.25%
81.10 Antimony and articles thereof, including waste
and scrap.
8110.100 - Unwrought antimony; powders value 1. kg 22.25%
8110.200 - Waste and scrap value 1. kg 22.25%
8110.900 - Other value 1. kg 22.25%
81.11 8111.000 Manganese and articles thereof, including waste
and scrap.
value 1. kg 22.25%
81.12 Beryllium, chromium, germanium, vanadium,
gallium, hafnium, indium, niobium (columbium),
rhenium and thallium, and articles of these
metals, including waste and scrap.
- Beryllium :
8112.120 -- Unwrought; powders value 1. kg 22.25%
8112.130 -- Waste and scrap value 1. kg 22.25%
8112.190 -- Other value 1. kg 22.25%
- Chromium :
8112.210 -- Unwrought; powders value 1. kg 22.25%
8112.220 -- Waste and scrap value 1. kg 22.25%
8112.290 -- Other value 1. kg 22.25%
- Thallium :
8112.510 -- Unwrought; powders value 1. kg 22.25%
8112.520 -- Waste and scrap value 1. kg 22.25%
8112.590 -- Other value 1. kg 22.25%
- Other :
8112.920 -- Unwrought; waste and scrap; powders value 1. kg 22.25%
8112.990 -- Other value 1. kg 22.25%
81.13 8113.000 Cermets and articles thereof, including waste and
scrap.
value 1. kg 22.25%
_________________
Section XV
Chapter 82
279
Chapter 82
Tools, implements, cutlery, spoons and forks, of base metal;
parts thereof of base metal
Notes.
1.- Apart from blow lamps, portable forges, grinding wheels with frameworks, manicure or pedicure sets,
and goods of heading 82.09, this Chapter covers only articles with a blade, working edge, working
surface or other working part of :
(a) Base metal;
(b) Metal carbides or cermets;
(c) Precious or semi-precious stones (natural, synthetic or reconstructed) on a support of base metal,
metal carbide or cermet; or
(d) Abrasive materials on a support of base metal, provided that the articles have cutting teeth, flutes,
grooves, or the like, of base metal, which retain their identity and function after the application of
the abrasive.
2.- Parts of base metal of the articles of this Chapter are to be classified with the articles of which they are
parts, except parts separately specified as such and tool-holders for hand tools (heading 84.66).
However, parts of general use as defined in Note 2 to Section XV are in all cases excluded from this
Chapter.
Heads, blades and cutting plates for electric shavers or electric hair clippers are to be classified in
heading 85.10.
3.- Sets consisting of one or more knives of heading 82.11 and at least an equal number of articles of
heading 82.15 are to be classified in heading 82.15.
_________________
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
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.
8201.100 - Spades and shovels value 1. kg 22.25%
8201.200 - Forks value 1. kg 22.25%
8201.300 - Mattocks, picks, hoes and rakes value 1. kg 22.25%
8201.400 - Axes, bill hooks and similar hewing tools value 1. kg 22.25%
8201.500 - Secateurs and similar one-handed pruners and
shears (including poultry shears)
value 1. kg 22.25%
8201.600 - Hedge shears, two-handed pruning shears and
similar two-handed shears
value 1. kg 22.25%
8201.900 - Other hand tools of a kind used in agriculture,
horticulture or forestry
value 1. kg 22.25%
82.02 Hand saws; blades for saws of all kinds (including
slitting, slotting or toothless saw blades).
8202.100 - Hand saws value 1. kg 22.25%
8202.200 - Band saw blades value 1. kg 22.25%
- Circular saw blades (including slitting or slotting
saw blades) :
8202.310 -- With working part of steel value 1. kg 22.25%
8202.390 -- Other, including parts value 1. kg 22.25%
8202.400 - Chain saw blades value 1. kg 22.25%
- Other saw blades :
8202.910 -- Straight saw blades, for working metal value 1. kg 22.25%
Section XV
Chapter 82
280
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
8202.990 -- Other value 1. kg 22.25%
82.03 Files, rasps, pliers (including cutting pliers),
pincers, tweezers, metal cutting shears, pipe-
cutters, bolt croppers, perforating punches and
similar hand tools.
8203.100 - Files, rasps and similar tools value 1. kg 22.25%
8203.200 - Pliers (including cutting pliers), pincers, tweezers
and similar tools
value 1. kg 22.25%
8203.300 - Metal cutting shears and similar tools value 1. kg 22.25%
8203.400 - Pipe-cutters, bolt croppers, perforating punches and
similar tools
value 1. kg 22.25%
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 :
8204.110 -- Non-adjustable value 1. kg 22.25%
8204.120 -- Adjustable value 1. kg 22.25%
8204.200 - Interchangeable spanner sockets, with or without
handles
value 1. kg 22.25%
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.
8205.100 - Drilling, threading or tapping tools value 1. kg 22.25%
8205.200 - Hammers and sledge hammers value 1. kg 22.25%
8205.300 - Planes, chisels, gouges and similar cutting tools for
working wood
value 1. kg 22.25%
8205.400 - Screwdrivers value 1. kg 22.25%
- Other hand tools (including glaziers' diamonds): value 1. kg 22.25%
8205.510 -- Household tools value 1. kg 22.25%
8205.590 -- Other value 1. kg 22.25%
8205.600 - Blow lamps value 1. kg 22.25%
8205.700 - Vices, clamps and the like value 1. kg 22.25%
8205.800 - Anvils; portable forges; hand or pedal-operated
grinding wheels with frameworks
value 1. kg 22.25%
8205.900 - Sets of articles of two or more of the foregoing
subheadings
value 1. kg 22.25%
82.06 8206.000 Tools of two or more of the headings 82.02 to
82.05, put up in sets for retail sale.
value 1. kg 22.25%
82.07 Interchangeable tools for hand tools, whether or
not power-operated, or for machine-tools (for
example, for pressing, stamping, punching,
tapping, threading, drilling, boring, broaching,
milling, turning or screw driving), including dies
for drawing or extruding metal, and rock drilling or
earth boring tools.
- Rock drilling or earth boring tools :
8207.130 -- With working part of cermets value 1. kg 22.25%
8207.190 -- Other, including parts value 1. kg 22.25%
8207.200 - Dies for drawing or extruding metal value 1. kg 22.25%
8207.300 - Tools for pressing, stamping or punching value 1. kg 22.25%
Section XV
Chapter 82
281
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
8207.400 - Tools for tapping or threading value 1. kg 22.25%
8207.500 - Tools for drilling, other than for rock drilling value 1. kg 22.25%
8207.600 - Tools for boring or broaching value 1. kg 22.25%
8207.700 - Tools for milling value 1. kg 22.25%
8207.800 - Tools for turning value 1. kg 22.25%
8207.900 - Other interchangeable tools value 1. kg 22.25%
82.08 Knives and cutting blades, for machines or for
mechanical appliances.
8208.100 - For metal working value 1. kg 22.25%
8208.200 - For wood working value 1. kg 22.25%
8208.300 - For kitchen appliances or for machines used by the
food industry
value 1. kg 22.25%
8208.400 - For agricultural, horticultural or forestry machines value 1. kg 22.25%
8208.900 - Other value 1. kg 22.25%
82.09 8209.000 Plates, sticks, tips and the like for tools,
unmounted, of cermets.
value 1. kg 22.25%
82.10 8210.000 Hand-operated mechanical appliances, weighing
10 kg or less, used in the preparation,
conditioning or serving of food or drink.
value 1. kg 22.25%
82.11 Knives with cutting blades, serrated or not
(including pruning knives), other than knives of
heading 82.08, and blades therefor.
8211.100 - Sets of assorted articles value 1. u 22.25%
- Other :
8211.910 -- Table knives having fixed blades value 1. u 22.25%
8211.920 -- Other knives having fixed blades value 1. u 22.25%
8211.930 -- Knives having other than fixed blades value 1. u 22.25%
8211.940 -- Blades value 1. u 22.25%
8211.950 -- Handles of base metal value 1. u 22.25%
82.12 Razors and razor blades (including razor blade
blanks in strips).
8212.100 - Razors value 1. u 22.25%
8212.200 - Safety razor blades, including razor blade blanks in
strips
value 1. u 22.25%
8212.900 - Other parts value 1. kg 22.25%
82.13 8213.000 Scissors, tailors' shears and similar shears, and
blades therefor.
value 1. kg 22.25%
82.14 Other articles of cutlery (for example, hair
clippers, butchers' or kitchen cleavers, choppers
and mincing knives, paper knives); manicure or
pedicure sets and instruments (including nail
files).
8214.100 - Paper knives, letter openers, erasing knives, pencil
sharpeners and blades therefor
value 1. kg 22.25%
8214.200 - Manicure or pedicure sets and instruments
(including nail files)
value 1. kg 22.25%
8214.900 - Other value 1. kg 22.25%
82.15 Spoons, forks, ladles, skimmers, cake-servers, fish-
knives, butter-knives, sugar tongs and similar
kitchen or tableware.
Section XV
Chapter 82
282
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
8215.100 - Sets of assorted articles containing at least one
article plated with precious metal
value 1. kg 22.25%
8215.200 - Other sets of assorted articles value 1. kg 22.25%
- Other :
8215.910 -- Plated with precious metal value 1. kg 22.25%
8215.990 -- Other value 1. kg 22.25%
_________________
Section XV
Chapter 83
283
Chapter 83
Miscellaneous articles of base metal
Notes.
1.- For the purposes of this Chapter, parts of base metal are to be classified with their parent articles.
However, articles of iron or steel of heading 73.12, 73.15, 73.17, 73.18 or 73.20, or similar articles of
other base metal (Chapters 74 to 76 and 78 to 81) are not to be taken as parts of articles of this
Chapter.
2.- For the purposes of heading 83.02, the word “castors” means those having a diameter (including, where
appropriate, tyres) not exceeding 75 mm, or those having a diameter (including, where appropriate,
tyres) exceeding 75 mm provided that the width of the wheel or tyre fitted thereto is less than 30 mm.
_________________
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
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.
8301.100 - Padlocks value 1. kg 22.25%
8301.200 - Locks of a kind used for motor vehicles value 1. kg 33.5%
8301.300 - Locks of a kind used for furniture value 1. kg 22.25%
8301.400 - Other locks value 1. kg 22.25%
8301.500 - Clasps and frames with clasps, incorporating locks value 1. kg 22.25%
8301.600 - Parts value 1. kg 22.25%
8301.700 - Keys presented separately value 1. kg 22.25%
83.02 Base metal mountings, fittings and similar articles
suitable for furniture, doors, staircases, windows,
blinds, coachwork, saddlery, trunks, chests,
caskets or the like; base metal hat-racks, hat-pegs,
brackets and similar fixtures; castors with
mountings of base metal; automatic door closers
of base metal.
8302.100 - Hinges value 1. kg 22.25%
8302.200 - Castors value 1. kg 22.25%
8302.300 - Other mountings, fittings and similar articles
suitable for motor vehicles
value 1. kg 33.5%
- Other mountings, fittings and similar articles :
8302.410 -- Suitable for buildings value 1. kg 22.25%
8302.420 -- Other, suitable for furniture value 1. kg 22.25%
8302.490 -- Other value 1. kg 22.25%
8302.500 - Hat-racks, hat-pegs, brackets and similar fixtures value 1. kg 22.25%
8302.600 - Automatic door closers value 1. kg 22.25%
83.03 8303.000 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.
value 1. kg 22.25%
83.04 8304.000 Filing cabinets, card-index cabinets, paper trays,
paper rests, pen trays, office-stamp stands and
similar office or desk equipment, of base metal,
other than office furniture of heading 94.03.
value 1. kg 22.25%
Section XV
Chapter 83
284
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
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.
8305.100 - Fittings for loose-leaf binders or files value 1. kg 22.25%
8305.200 - Staples in strips value 1. kg 22.25%
8305.900 - Other, including parts value 1. kg 22.25%
83.06 Bells, gongs and the like, non-electric, of base
metal; statuettes and other ornaments, of base
metal; photograph, picture or similar frames, of
base metal; mirrors of base metal.
8306.100 - Bells, gongs and the like value 1. kg 22.25%
- Statuettes and other ornaments :
8306.210 -- Plated with precious metal value 1. kg 22.25%
8306.290 -- Other value 1. kg 22.25%
8306.300 - Photograph, picture or similar frames; mirrors value 1. kg 22.25%
83.07 Flexible tubing of base metal, with or without
fittings.
8307.100 - Of iron or steel value 1. kg 22.25%
8307.900 - Of other base metal value 1. kg 22.25%
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.
8308.100 - Hooks, eyes and eyelets value 1. kg 22.25%
8308.200 - Tubular or bifurcated rivets value 1. kg 22.25%
8308.900 - Other, including parts value 1. kg 22.25%
83.09 Stoppers, caps and lids (including crown corks,
screw caps and pouring stoppers), capsules for
bottles, threaded bungs, bung covers, seals and
other packing accessories, of base metal.
8309.100 - Crown corks value 1. kg 22.25%
8309.900 - Other value 1. kg 22.25%
83.10 8310.000 Sign-plates, name-plates, address-plates and
similar plates, numbers, letters and other symbols,
of base metal, excluding those of heading 94.05.
value 1. kg 22.25%
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.
8311.100 - Coated electrodes of base metal, for electric arc-
welding
value 1. kg 22.25%
8311.200 - Cored wire of base metal, for electric arc-welding value 1. kg 22.25%
8311.300 - Coated rods and cored wire, of base metal, for
soldering, brazing or welding by flame
value 1. kg 22.25%
8311.900 - Other value 1. kg 22.25%
_________________
Section XVI
Notes
285
Section XVI
MACHINERY AND MECHANICAL APPLIANCES;
ELECTRICAL EQUIPMENT; PARTS THEREOF;
SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE
AND SOUND RECORDERS AND REPRODUCERS, AND PARTS
AND ACCESSORIES OF SUCH ARTICLES
Notes.
1.- This Section does not cover :
(a) Transmission or conveyor belts or belting, of plastics of Chapter 39, or of vulcanised rubber
(heading 40.10); or other articles of a kind used in machinery or mechanical or electrical appliances
or for other technical uses, of vulcanised rubber other than hard rubber (heading 40.16);
(b) Articles of leather or of composition leather (heading 42.05) or of furskin (heading 43.03), of a kind
used in machinery or mechanical appliances or for other technical uses;
(c) Bobbins, spools, cops, cones, cores, reels or similar supports, of any material (for example, Chapter
39, 40, 44 or 48 or Section XV);
(d) Perforated cards for Jacquard or similar machines (for example, Chapter 39 or 48 or Section XV);
(e) Transmission or conveyor belts or belting, of textile material (heading 59.10) or other articles of
textile material for technical uses (heading 59.11);
(f) Precious or semi-precious stones (natural, synthetic or reconstructed) of headings 71.02 to 71.04,
or articles wholly of such stones of heading 71.16, except unmounted worked sapphires and
diamonds for styli (heading 85.22);
(g) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods
of plastics (Chapter 39);
(h) Drill pipe (heading 73.04);
(ij) Endless belts of metal wire or strip (Section XV);
(k) Articles of Chapter 82 or 83;
(l) Articles of Section XVII;
(m) Articles of Chapter 90;
(n) Clocks, watches or other articles of Chapter 91;
(o) Interchangeable tools of heading 82.07 or brushes of a kind used as parts of machines
(heading 96.03); similar interchangeable tools are to be classified according to the constituent
material of their working part (for example, in Chapter 40, 42, 43, 45 or 59 or heading 68.04 or
69.09);
(p) Articles of Chapter 95; or
(q) Typewriter or similar ribbons, whether or not on spools or in cartridges (classified according to
their constituent material, or in heading 96.12 if inked or otherwise prepared for giving
impressions).
2.- Subject to Note 1 to this Section, Note 1 to Chapter 84 and to Note 1 to Chapter 85, parts of machines
(not being parts of the articles of heading 84.84, 85.44, 85.45, 85.46 or 85.47) are to be classified
according to the following rules :
(a) Parts which are goods included in any of the headings of Chapter 84 or 85 (other than
headings 84.09, 84.31, 84.48, 84.66, 84.73, 84.87, 85.03, 85.22, 85.29, 85.38 and 85.48) are in all
cases to be classified in their respective headings;
(b) Other parts, if suitable for use solely or principally with a particular kind of machine, or with a
number of machines of the same heading (including a machine of heading 84.79 or 85.43) are to be
classified with the machines of that kind or in heading 84.09, 84.31, 84.48, 84.66, 84.73, 85.03,
85.22, 85.29 or 85.38 as appropriate. However, parts which are equally suitable for use principally
with the goods of headings 85.17 and 85.25 to 85.28 are to be classified in heading 85.17;
(c) All other parts are to be classified in heading 84.09, 84.31, 84.48, 84.66, 84.73, 85.03, 85.22, 85.29
or 85.38 as appropriate or, failing that, in heading 84.87 or 85.48.
Section XVI
Chapter 84
286
3.- Unless the context otherwise requires, composite machines consisting of two or more machines fitted
together to form a whole and other machines designed for the purpose of performing two or more
complementary or alternative functions are to be classified as if consisting only of that component or
as being that machine which performs the principal function.
4.- Where a machine (including a combination of machines) consists of individual components (whether
separate or interconnected by piping, by transmission devices, by electric cables or by other devices)
intended to contribute together to a clearly defined function covered by one of the headings in Chapter
84 or Chapter 85, then the whole falls to be classified in the heading appropriate to that function.
5.- For the purposes of these Notes, the expression “machine” means any machine, machinery, plant,
equipment, apparatus or appliance cited in the headings of Chapter 84 or 85.
_________________
Chapter 84
Nuclear reactors, boilers, machinery
and mechanical appliances; parts thereof
Notes.
1.- This Chapter does not cover :
(a) Millstones, grindstones or other articles of Chapter 68;
(b) Machinery or appliances (for example, pumps) of ceramic material and ceramic parts of machinery or
appliances of any material (Chapter 69);
(c) Laboratory glassware (heading 70.17); machinery, appliances or other articles for technical uses or
parts thereof, of glass (heading 70.19 or 70.20);
(d) Articles of heading 73.21 or 73.22 or similar articles of other base metals (Chapters 74 to 76 or 78 to
81);
(e) Vacuum cleaners of heading 85.08;
(f) Electro-mechanical domestic appliances of heading 85.09; digital cameras of heading 85.25; or
(g) Hand-operated mechanical floor sweepers, not motorised (heading 96.03).
2.- Subject to the operation of Note 3 to Section XVI and subject to Note 9 to this Chapter, a machine or
appliance which answers to a description in one or more of the headings 84.01 to 84.24, or heading
84.86 and at the same time to a description in one or other of the headings 84.25 to 84.80 is to be
classified under the appropriate heading of the former group or under heading 84.86, as the case may
be, and not the latter group.
Heading 84.19 does not, however, cover:
(a) Germination plant, incubators or brooders (heading 84.36);
(b) Grain dampening machines (heading 84.37);
(c) Diffusing apparatus for sugar juice extraction (heading 84.38);
(d) Machinery for the heat-treatment of textile yarns, fabrics or made up textile articles (heading 84.51);
or
(e) Machinery or plant, designed for mechanical operation, in which a change of temperature, even if
necessary, is subsidiary.
Heading 84.22 does not cover:
(a) Sewing machines for closing bags or similar containers (heading 84.52); or
(b) Office machinery of heading 84.72.
Heading 84.24 does not cover:
Ink-jet printing machines (heading 84.43).
3.- A machine-tool for working any material which answers to a description in heading 84.56 and at the
same time to a description in heading 84.57, 84.58, 84.59, 84.60, 84.61, 84.64 or 84.65 is to be
classified in heading 84.56.
4.- Heading 84.57 applies only to machine-tools for working metal, other than lathes (including turning
centres), which can carry out different types of machining operations either :
Section XVI
Chapter 84
287
(a) by automatic tool change from a magazine or the like in conformity with a machining programme
(machining centres),
(b) by the automatic use, simultaneously or sequentially, of different unit heads working on a fixed
position workpiece (unit construction machines, single station), or
(c) by the automatic transfer of the workpiece to different unit heads (multi-station transfer machines).
5.- (A) For the purposes of heading 84.71, the expression “automatic data processing machines” means
machines capable of :
(i) Storing the processing program or programs and at least the data immediately necessary for the
execution of the program;
(ii) Being freely programmed in accordance with the requirements of the user;
(iii) Performing arithmetical computations specified by the user; and
(iv) Executing, without human intervention, a processing program which requires them to modify
their execution, by logical decision during the processing run.
(B) Automatic data processing machines may be in the form of systems consisting of a variable number
of separate units.
(C) Subject to paragraphs (D) and (E) below, a unit is to be regarded as being part of an automatic data
processing system if it meets all of the following conditions:
(i) It is of a kind solely or principally used in an automatic data processing system;
(ii) It is connectable to the central processing unit either directly or through one or more other
units; and
(iii) It is able to accept or deliver data in a form (codes or signals) which can be used by the system.
Separately presented units of an automatic data processing machine are to be classified in
heading 84.71.
However, keyboards, X-Y co-ordinate input devices and disk storage units which satisfy the
conditions of paragraphs (C) (ii) and (C) (iii) above, are in all cases to be classified as units of
heading 84.71.
(D) Heading 84.71 does not cover the following when presented separately, even if they meet all of the
conditions set forth in Note 5 (C) above :
(i) Printers, copying machines, facsimile machines, whether or not combined;
(ii) Apparatus for the transmission or reception of voice, images or other data, including apparatus
for communication in a wired or wireless network (such as a local or wide area network);
(iii) Loudspeakers and microphones;
(iv) Television cameras, digital cameras and video camera recorders;
(v) Monitors and projectors, not incorporating television reception apparatus.
(E) Machines incorporating or working in conjunction with an automatic data processing machine
and performing a specific function other than data processing are to be classified in the headings
appropriate to their respective functions or, failing that, in residual headings.
6.- Heading 84.82 applies, inter alia, to polished steel balls, the maximum and minimum diameters of
which do not differ from the nominal diameter by more than 1 % or by more than 0.05 mm, whichever
is less.
Other steel balls are to be classified in heading 73.26.
7.- A machine which is used for more than one purpose is, for the purposes of classification, to be treated
as if its principal purpose were its sole purpose.
Subject to Note 2 to this Chapter and Note 3 to Section XVI, a machine the principal purpose of which is
not described in any heading or for which no one purpose is the principal purpose is, unless the context
otherwise requires, to be classified in heading 84.79. Heading 84.79 also covers machines for making
rope or cable (for example, stranding, twisting or cabling machines) from metal wire, textile yarn or any
other material or from a combination of such materials.
8.- For the purposes of heading 84.70, the term “pocket-size” applies only to machines the dimensions of
which do not exceed 170 mm x 100 mm x 45 mm.
9.- (A) Notes 8 (a) and 8 (b) to Chapter 85 also apply with respect to the expressions “semiconductor
devices” and “electronic integrated circuits”, respectively, as used in this Note and in heading
84.86. However, for the purposes of this Note and of heading 84.86, the expression
“semiconductor devices” also covers photosensitive semiconductor devices and light emitting
diodes.
Section XVI
Chapter 84
288
(B) For the purposes of this Note and of heading 84.86, the expression “manufacture of flat panel
displays” covers the fabrication of substrates into a flat panel. It does not cover the manufacture
of glass or the assembly of printed circuit boards or other electronic components onto the flat
panel. The expression “flat panel display” does not cover cathode-ray tube technology.
(C) Heading 84.86 also includes machines and apparatus solely or principally of a kind used for :
(i) the manufacture or repair of masks and reticles;
(ii) assembling semiconductor devices or electronic integrated circuits; and
(iii) lifting, handling, loading or unloading of boules, wafers, semiconductor devices, electronic
integrated circuits and flat panel displays.
(D) Subject to Note 1 to Section XVI and Note 1 to Chapter 84, machines and apparatus answering to
the description in heading 84.86 are to be classified in that heading and in no other heading of
the Nomenclature.
Subheading Notes.
1.- For the purposes of subheading 8471.490, 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 8482.400 applies only to bearings with cylindrical rollers of a uniform diameter not
exceeding 5 mm and having a length which is at least three times the diameter. The ends of the rollers
may be rounded.
_________________
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
84.01 Nuclear reactors; fuel elements (cartridges), non-
irradiated, for nuclear reactors; machinery and
apparatus for isotopic separation.
8401.100 - Nuclear reactors value 1. kg 22.25%
8401.200 - Machinery and apparatus for isotopic separation,
and parts thereof
value 1. kg 22.25%
8401.300 - Fuel elements (cartridges), non-irradiated value 1. kg 22.25%
8401.400 - Parts of nuclear reactors value 1. kg 22.25%
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 :
8402.110 -- Watertube boilers with a steam production
exceeding 45 t per hour
value 1. kg 22.25%
8402.120 -- Watertube boilers with a steam production not
exceeding 45 t per hour
value 1. kg 22.25%
8402.190 -- Other vapour generating boilers, including hybrid
boilers
value 1. kg 22.25%
8402.200 - Super-heated water boilers value 1. kg 22.25%
8402.900 - Parts value 1. kg 22.25%
84.03 Central heating boilers other than those of
heading 84.02.
8403.100 - Boilers value 1. u 22.25%
8403.900 - Parts value 1. kg 22.25%
84.04 Auxiliary plant for use with boilers of heading
84.02 or 84.03 (for example, economisers, super-
heaters, soot removers, gas recoverers);
condensers for steam or other vapour power units.
8404.100 - Auxiliary plant for use with boilers of heading 84.02
or 84.03
value 1. kg 22.25%
8404.200 - Condensers for steam or other vapour power units value 1. kg 22.25%
Section XVI
Chapter 84
289
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
8404.900 - Parts value 1. kg 22.25%
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.
8405.100 - 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
value 1. kg 22.25%
8405.900 - Parts value 1. kg 22.25%
84.06 Steam turbines and other vapour turbines.
8406.100 - Turbines for marine propulsion value 1. u 22.25%
- Other turbines :
8406.810 -- Of an output exceeding 40 MW value 1. u 22.25%
8406.820 -- Of an output not exceeding 40 MW value 1. u 22.25%
8406.900 - Parts value 1. kg 22.25%
84.07 Spark-ignition reciprocating or rotary internal
combustion piston engines.
8407.100 - Aircraft engines value 1. u 22.25%
- Marine propulsion engines :
8407.210 -- Outboard motors value 1. u 22.25%
8407.290 -- Other value 1. u 22.25%
- Reciprocating piston engines of a kind used for the
propulsion of vehicles of Chapter 87 :
8407.310 -- Of a cylinder capacity not exceeding 50 cc value 1. u 22.25%
8407.320 -- Of a cylinder capacity exceeding 50 cc but not
exceeding 250 cc
value 1. u 22.25%
8407.330 -- Of a cylinder capacity exceeding 250 cc but not
exceeding 1,000 cc
value 1. u 22.25%
8407.340 -- Of a cylinder capacity exceeding 1,000 cc value 1. u 22.25%
8407.900 - Other engines value 1. u 22.25%
84.08 Compression-ignition internal combustion piston
engines (diesel or semi-diesel engines).
8408.100 - Marine propulsion engines value 1. u 22.25%
8408.200 - Engines of a kind used for the propulsion of vehicles
of Chapter 87
value 1. u 22.25%
8408.900 - Other engines value 1. u 22.25%
84.09 Parts suitable for use solely or principally with the
engines of heading 84.07 or 84.08.
8409.100 - For aircraft engines value 1. u 33.5%
- Other :
8409.910 -- Suitable for use solely or principally with spark-
ignition internal combustion piston engines
value 1. u 33.5%
8409.990 -- Other value 1. u 33.5%
84.10 Hydraulic turbines, water wheels, and regulators
therefor.
- Hydraulic turbines and water wheels :
8410.110 -- Of a power not exceeding 1,000 kW value 1. u 22.25%
8410.120 -- Of a power exceeding 1,000 kW but not exceeding
10,000 kW
value 1. u 22.25%
Section XVI
Chapter 84
290
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
8410.130 -- Of a power exceeding 10,000 kW value 1. u 22.25%
8410.900 - Parts, including regulators value 1. u 22.25%
84.11 Turbo-jets, turbo-propellers and other gas turbines.
- Turbo-jets :
8411.110 -- Of a thrust not exceeding 25 kN value 1. u 22.25%
8411.120 -- Of a thrust exceeding 25 kN value 1. u 22.25%
- Turbo-propellers :
8411.210 -- Of a power not exceeding 1,100 kW value 1. u 22.25%
8411.220 -- Of a power exceeding 1,100 kW value 1. u 22.25%
- Other gas turbines :
8411.810 -- Of a power not exceeding 5,000 kW value 1. u 22.25%
8411.820 -- Of a power exceeding 5,000 kW value 1. u 22.25%
- Parts :
8411.910 -- Of turbo-jets or turbo-propellers value 1. kg 22.25%
8411.990 -- Other value 1. kg 22.25%
84.12 Other engines and motors.
8412.100 - Reaction engines other than turbo-jets value 1. u 22.25%
- Hydraulic power engines and motors :
8412.210 -- Linear acting (cylinders) value 1. u 22.25%
8412.290 -- Other value 1. u 22.25%
- Pneumatic power engines and motors :
8412.310 -- Linear acting (cylinders) value 1. u 22.25%
8412.390 -- Other value 1. u 22.25%
8412.800 - Other value 1. u 22.25%
8412.900 - Parts value 1. kg 22.25%
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 :
8413.110 -- Pumps for dispensing fuel or lubricants, of the
type used in filling-stations or in garages
value 1. u 22.25%
8413.190 -- Other value 1. u 22.25%
8413.200 - Hand pumps, other than those of subheading
8413.110 or 8413.190
value 1. u 22.25%
8413.300 - Fuel, lubricating or cooling medium pumps for
internal combustion piston engines
value 1. u 33.5%
8413.400 - Concrete pumps value 1. u 22.25%
8413.500 - Other reciprocating positive displacement pumps value 1. u 22.25%
8413.600 - Other rotary positive displacement pumps value 1. u 22.25%
8413.700 - Other centrifugal pumps value 1. u 22.25%
- Other pumps; liquid elevators :
8413.810 -- Pumps value 1. u 22.25%
8413.820 -- Liquid elevators value 1. u 22.25%
- Parts :
8413.910 -- Of pumps value 1. kg 22.25%
8413.920 -- Of liquid elevators value 1. kg 22.25%
Section XVI
Chapter 84
291
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
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.
8414.100 - Vacuum pumps value 1. u 22.25%
8414.200 - Hand- or foot-operated air pumps value 1. u 22.25%
8414.300 - Compressors of a kind used in refrigerating
equipment
value 1. u 22.25%
8414.400 - Air compressors mounted on a wheeled chassis for
towing
value 1. u 22.25%
- Fans :
8414.510 -- Table, floor, wall, window, ceiling or roof fans,
with a self-contained electric motor of an output
not exceeding 125 W
value 1. u 22.25%
8414.590 -- Other value 1. u 22.25%
8414.600 - Hoods having a maximum horizontal side not
exceeding 120 cm
value 1. u 22.25%
8414.800 - Other value 1. u 22.25%
8414.900 - Parts value 1. kg 22.25%
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.
8415.100 - Window or wall types, self-contained or “split-
system”
value 1. u 33.5%
8415.200 - Of a kind used for persons, in motor vehicles value 1. u 33.5%
- Other :
8415.810 -- Incorporating a refrigerating unit and a valve for
reversal of the cooling/heat cycle (reversible heat
pumps)
value 1. u 33.5%
8415.820 -- Other, incorporating a refrigerating unit value 1. u 33.5%
8415.830 -- Not incorporating a refrigerating unit value 1. u 33.5%
8415.900 - Parts value 1. kg 33.5%
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.
8416.100 - Furnace burners for liquid fuel value 1. kg 22.25%
8416.200 - Other furnace burners, including combination
burners
value 1. kg 22.25%
8416.300 - Mechanical stokers, including their mechanical
grates, mechanical ash dischargers and similar
appliances
value 1. kg 22.25%
8416.900 - Parts value 1. kg 22.25%
84.17 Industrial or laboratory furnaces and ovens,
including incinerators, non-electric.
8417.100 - Furnaces and ovens for the roasting, melting or
other heat-treatment of ores, pyrites or of metals
value 1. u 22.25%
8417.200 - Bakery ovens, including biscuit ovens value 1. u 22.25%
8417.800 - Other value 1. u 22.25%
8417.900 - Parts value 1. kg 22.25%
Section XVI
Chapter 84
292
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
84.18 Refrigerators, freezers and other refrigerating or
freezing equipment, electric or other; heat pumps
other than air conditioning machines of heading
84.15.
8418.100 - Combined refrigerator-freezers, fitted with separate
external doors
value 1. u 22.25%
- Refrigerators, household type :
8418.210 -- Compression-type value 1. u 22.25%
8418.290 -- Other value 1. u 22.25%
8418.300 - Freezers of the chest type, not exceeding 800 l
capacity
value 1. u 22.25%
8418.400 - Freezers of the upright type, not exceeding 900 l
capacity
value 1. u 22.25%
8418.500 - Other furniture (chests, cabinets, display counters,
show-cases and the like) for storage and display,
incorporating refrigerating or freezing equipment
value 1. u 22.25%
- Other refrigerating or freezing equipment; heat
pumps :
8418.610 -- Heat pumps other than air conditioning
machines of heading 84.15
value 1. u 22.25%
8418.690 -- Other value 1. u 22.25%
- Parts :
8418.910 -- Furniture designed to receive refrigerating or
freezing equipment
value 1. kg 22.25%
8418.990 -- Other value 1. kg 22.25%
84.19 Machinery, plant or laboratory equipment,
whether or not electrically heated (excluding
furnaces, ovens and other equipment of heading
85.14), for the treatment of materials by a process
involving a change of temperature such as
heating, cooking, roasting, distilling, rectifying,
sterilising, pasteurising, steaming, drying,
evaporating, vaporising, condensing or cooling,
other than machinery or plant of a kind used for
domestic purposes; instantaneous or storage water
heaters, non-electric.
- Instantaneous or storage water heaters, non-electric :
8419.110 -- Instantaneous gas water heaters value 1. u 22.25%
8419.190 -- Other value 1. u 22.25%
8419.200 - Medical, surgical or laboratory sterilisers value 1. u 22.25%
- Dryers :
8419.310 -- For agricultural products value 1. u 22.25%
8419.320 -- For wood, paper pulp, paper or paperboard value 1. u 22.25%
8419.390 -- Other value 1. u 22.25%
8419.400 - Distilling or rectifying plant value 1. u 22.25%
8419.500 - Heat exchange units value 1. u 22.25%
8419.600 - Machinery for liquefying air or other gases value 1. u 22.25%
- Other machinery, plant and equipment :
8419.810 -- For making hot drinks or for cooking or heating
food
value 1. u 22.25%
8419.890 -- Other value 1. u 22.25%
8419.900 - Parts value 1. kg 22.25%
84.20 Calendering or other rolling machines, other than
for metals or glass, and cylinders therefor.
Section XVI
Chapter 84
293
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
8420.100 - Calendering or other rolling machines value 1. u 22.25%
- Parts :
8420.910 -- Cylinders value 1. kg 22.25%
8420.990 -- Other value 1. kg 22.25%
84.21 Centrifuges, including centrifugal dryers; filtering
or purifying machinery and apparatus, for liquids
or gases.
- Centrifuges, including centrifugal dryers :
8421.110 -- Cream separators value 1. u 0%
8421.120 -- Clothes-dryers value 1. u 22.25%
8421.190 -- Other value 1. u 22.25%
- Filtering or purifying machinery and apparatus for
liquids :
8421.210 -- For filtering or purifying water value 1. u 0%
8421.220 -- For filtering or purifying beverages other than
water
value 1. u 22.25%
8421.230 -- Oil or petrol-filters for internal combustion
engines
value 1. u 33.5%
8421.290 -- Other value 1. u 22.25%
- Filtering or purifying machinery and apparatus for
gases :
8421.310 -- Intake air filters for internal combustion
engines
value 1. u 33.5%
8421.390 -- Other value 1. u 22.25%
- Parts :
8421.910 -- Of centrifuges, including centrifugal dryers value 1. kg 22.25%
8421.990 -- Other value 1. kg 22.25%
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 :
8422.110 -- Of the household type value 1. u 22.25%
8422.190 -- Other value 1. u 22.25%
8422.200 - Machinery for cleaning or drying bottles or other
containers
value 1. u 22.25%
8422.300 - 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
value 1. u 22.25%
8422.400 - Other packing or wrapping machinery (including
heat-shrink wrapping machinery)
value 1. u 22.25%
8422.900 - Parts value 1. kg 22.25%
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.
8423.100 - Personal weighing machines, including baby scales;
household scales
value 1. u 22.25%
8423.200 - Scales for continuous weighing of goods on
conveyors
value 1. u 22.25%
Section XVI
Chapter 84
294
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
8423.300 - Constant weight scales and scales for discharging a
predetermined weight of material into a bag or
container, including hopper scales
value 1. u 22.25%
- Other weighing machinery :
8423.810 -- Having a maximum weighing capacity not
exceeding 30 kg
value 1. u 22.25%
8423.820 -- Having a maximum weighing capacity exceeding 30
kg but not exceeding 5,000 kg
value 1. u 22.25%
8423.890 -- Other value 1. u 22.25%
8423.900 - Weighing machine weights of all kinds; parts of
weighing machinery
value 1. u 22.25%
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.
8424.100 - Fire extinguishers, whether or not charged value 1. u 22.25%
8424.200 - Spray guns and similar appliances value 1. u 22.25%
8424.300 - Steam or sand blasting machines and similar jet
projecting machines
value 1. u 22.25%
- Other appliances :
8424.810 -- Agricultural or horticultural value 1. u 0%
8424.890 -- Other value 1. u 22.25%
8424.900 - Parts value 1. kg 22.25%
84.25 Pulley tackle and hoists other than skip hoists;
winches and capstans; jacks.
- Pulley tackle and hoists other than skip hoists or
hoists of a kind used for raising vehicles :
8425.110 -- Powered by electric motor value 1. u 22.25%
8425.190 -- Other value 1. u 22.25%
- Other winches; capstans :
8425.310 -- Powered by electric motor value 1. u 22.25%
8425.390 -- Other value 1. u 22.25%
- Jacks; hoists of a kind used for raising vehicles :
8425.410 -- Built-in jacking systems of a type used in garages value 1. u 22.25%
8425.420 -- Other jacks and hoists, hydraulic value 1. u 22.25%
8425.490 -- Other value 1. u 22.25%
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 :
8426.110 -- Overhead travelling cranes on fixed support value 1. u 33.5%
8426.120 -- Mobile lifting frames on tyres and straddle
carriers
value 1. u 33.5%
8426.190 -- Other value 1. u 33.5%
8426.200 - Tower cranes value 1. u 33.5%
8426.300 - Portal or pedestal jib cranes value 1. u 33.5%
- Other machinery, self-propelled :
8426.410 -- On tyres value 1. u 33.5%
Section XVI
Chapter 84
295
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
8426.490 -- Other value 1. u 33.5%
- Other machinery :
8426.910 -- Designed for mounting on road vehicles value 1. u 33.5%
8426.990 -- Other value 1. u 33.5%
84.27 Fork-lift trucks; other works trucks fitted with
lifting or handling equipment.
8427.100 - Self-propelled trucks powered by an electric motor value 1. u 33.5%
8427.200 - Other self-propelled trucks value 1. u 33.5%
8427.900 - Other trucks value 1. u 33.5%
84.28 Other lifting, handling, loading or unloading
machinery (for example, lifts, escalators,
conveyors, teleferics).
8428.100 - Lifts and skip hoists value 1. u 33.5%
8428.200 - Pneumatic elevators and conveyors value 1. u 33.5%
- Other continuous-action elevators and conveyors,
for goods or materials :
8428.310 -- Specially designed for underground use value 1. u 33.5%
8428.320 -- Other, bucket type value 1. u 33.5%
8428.330 -- Other, belt type value 1. u 33.5%
8428.390 -- Other value 1. u 33.5%
8428.400 - Escalators and moving walkways value 1. u 33.5%
8428.600 - Teleferics, chair-lifts, ski-draglines; traction
mechanisms for funiculars
value 1. u 33.5%
8428.900 - Other machinery value 1. u 33.5%
84.29 Self-propelled bulldozers, angledozers, graders,
levellers, scrapers, mechanical shovels,
excavators, shovel loaders, tamping machines and
road rollers.
- Bulldozers and angledozers :
8429.110 -- Track laying value 1. u 33.5%
8429.190 -- Other value 1. u 33.5%
8429.200 - Graders and levellers value 1. u 33.5%
8429.300 - Scrapers value 1. u 33.5%
8429.400 - Tamping machines and road rollers value 1. u 33.5%
- Mechanical shovels, excavators and shovel loaders :
8429.510 -- Front-end shovel loaders value 1. u 33.5%
8429.520 -- Machinery with a 360° revolving superstructure value 1. u 33.5%
8429.590 -- Other value 1. u 33.5%
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.
8430.100 - Pile-drivers and pile-extractors value 1. u 33.5%
8430.200 - Snow-ploughs and snow-blowers value 1. u 33.5%
- Coal or rock cutters and tunnelling machinery :
8430.310 -- Self-propelled value 1. u 33.5%
8430.390 -- Other value 1. u 33.5%
- Other boring or sinking machinery :
Section XVI
Chapter 84
296
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
8430.410 -- Self-propelled value 1. u 33.5%
8430.490 -- Other value 1. u 33.5%
8430.500 - Other machinery, self-propelled value 1. u 33.5%
- Other machinery, not self-propelled :
8430.610 -- Tamping or compacting machinery value 1. u 33.5%
8430.690 -- Other value 1. u 33.5%
84.31 Parts suitable for use solely or principally with the
machinery of headings 84.25 to 84.30.
8431.100 - Of machinery of heading 84.25 value 1. kg 33.5%
8431.200 - Of machinery of heading 84.27 value 1. kg 33.5%
- Of machinery of heading 84.28 :
8431.310 -- Of lifts, skip hoists or escalators value 1. kg 33.5%
8431.390 -- Other value 1. kg 33.5%
- Of machinery of heading 84.26, 84.29 or 84.30 :
8431.410 -- Buckets, shovels, grabs and grips value 1. kg 33.5%
8431.420 -- Bulldozer or angledozer blades value 1. kg 33.5%
8431.430 -- Parts for boring or sinking machinery of
subheading 8430.410 or 8430.490
value 1. kg 33.5%
8431.490 -- Other value 1. kg 33.5%
84.32 Agricultural, horticultural or forestry machinery
for soil preparation or cultivation; lawn or sports-
ground rollers.
8432.100 - Ploughs value 1. u 0%
- Harrows, scarifiers, cultivators, weeders and hoes :
8432.210 -- Disc harrows value 1. u 0%
8432.290 -- Other value 1. u 0%
8432.300 - Seeders, planters and transplanters value 1. u 0%
8432.400 - Manure spreaders and fertiliser distributors value 1. u 0%
8432.800 - Other machinery value 1. u 0%
8432.900 - Parts value 1. kg 0%
84.33 Harvesting or threshing machinery, including
straw or fodder balers; grass or hay mowers;
machines for cleaning, sorting or grading eggs,
fruit or other agricultural produce, other than
machinery of heading 84.37.
- Mowers for lawns, parks or sports-grounds :
8433.110 -- Powered, with the cutting device rotating in a
horizontal plane
value 1. u 22.25%
8433.190 -- Other value 1. u 22.25%
8433.200 - Other mowers, including cutter bars for tractor
mounting
value 1. u 0%
8433.300 - Other haymaking machinery value 1. u 0%
8433.400 - Straw or fodder balers, including pick-up balers value 1. u 0%
- Other harvesting machinery; threshing machinery :
8433.510 -- Combine harvester-threshers value 1. u 0%
8433.520 -- Other threshing machinery value 1. u 0%
8433.530 -- Root or tuber harvesting machines value 1. u 0%
8433.590 -- Other value 1. u 0%
Section XVI
Chapter 84
297
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
8433.600 - Machines for cleaning, sorting or grading eggs, fruit
or other agricultural produce
value 1. u 0%
- Parts
8433.901 --- Parts suitable for use solely or principally with
the machinery of subheadings 8433.200 to
8433.600
value 1. kg 0%
8433.909 --- Other value 1. kg 22.25%
84.34 Milking machines and dairy machinery.
8434.100 - Milking machines value 1. u 0%
8434.200 - Dairy machinery value 1. u 0%
8434.900 - Parts : value 1. kg 0%
84.35 Presses, crushers and similar machinery used in
the manufacture of wine, cider, fruit juices or
similar beverages.
8435.100 - Machinery value 1. u 22.25%
8435.900 - Parts value 1. kg 22.25%
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.
8436.100 - Machinery for preparing animal feeding stuffs value 1. u 0%
- Poultry-keeping machinery; poultry incubators and
brooders :
8436.210 -- Poultry incubators and brooders value 1. u 0%
8436.290 -- Other value 1. u 0%
8436.800 - Other machinery value 1. u 0%
- Parts :
8436.910 -- Of poultry-keeping machinery or poultry
incubators and brooders
value 1. kg 0%
8436.990 -- Other value 1. kg 0%
84.37 Machines for cleaning, sorting or grading seed,
grain or dried leguminous vegetables; machinery
used in the milling industry or for the working of
cereals or dried leguminous vegetables, other than
farm-type machinery.
8437.100 - Machines for cleaning, sorting or grading seed, grain
or dried leguminous vegetables
value 1. u 22.25%
8437.800 - Other machinery value 1. u 22.25%
8437.900 - Parts value 1. kg 22.25%
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.
8438.100 - Bakery machinery and machinery for the
manufacture of macaroni, spaghetti or similar
products
value 1. u 22.25%
8438.200 - Machinery for the manufacture of confectionery,
cocoa or chocolate
value 1. u 22.25%
8438.300 - Machinery for sugar manufacture value 1. u 22.25%
8438.400 - Brewery machinery value 1. u 22.25%
8438.500 - Machinery for the preparation of meat or poultry value 1. u 22.25%
Section XVI
Chapter 84
298
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
8438.600 - Machinery for the preparation of fruits, nuts or
vegetables
value 1. u 22.25%
8438.800 - Other machinery value 1. u 22.25%
8438.900 - Parts value 1. kg 22.25%
84.39 Machinery for making pulp of fibrous cellulosic
material or for making or finishing paper or
paperboard.
8439.100 - Machinery for making pulp of fibrous cellulosic
material
value 1. u 22.25%
8439.200 - Machinery for making paper or paperboard value 1. u 22.25%
8439.300 - Machinery for finishing paper or paperboard value 1. u 22.25%
- Parts :
8439.910 -- Of machinery for making pulp of fibrous cellulosic
material
value 1. kg 22.25%
8439.990 -- Other value 1. kg 22.25%
84.40 Book-binding machinery, including book-sewing
machines.
8440.100 - Machinery value 1. u 15%
8440.900 - Parts value 1. kg 15%
84.41 Other machinery for making up paper pulp, paper
or paperboard, including cutting machines of all
kinds.
8441.100 - Cutting machines value 1. u 15%
8441.200 - Machines for making bags, sacks or envelopes value 1. u 22.25%
8441.300 - Machines for making cartons, boxes, cases, tubes,
drums or similar containers, other than by
moulding
value 1. u 22.25%
8441.400 - Machines for moulding articles in paper pulp, paper
or paperboard
value 1. u 22.25%
8441.800 - Other machinery value 1. u 22.25%
8441.900 - Parts value 1. kg 22.25%
84.42 Machinery, apparatus and equipment (other than
the machine-tools of headings 84.56 to 84.65) for
preparing or making plates, cylinders or other
printing components; plates, cylinders and other
printing components; plates, cylinders and
lithographic stones, prepared for printing purposes
(for example, planed, grained or polished).
8442.300 - Machinery, apparatus and equipment value 1. u 15%
8442.400 - Parts of the foregoing machinery, apparatus or
equipment
value 1. kg 15%
8442.500 - Plates, cylinders and other printing components;
plates, cylinders and lithographic stones, prepared
for printing purposes (for example, planed, grained
or polished)
value 1. u 15%
84.43 Printing machinery used for printing by means of
plates, cylinders and other printing components of
heading 84.42; other printers, copying machines
and facsimile machines, whether or not combined;
parts and accessories thereof.
- Printing machinery used for printing by means of
plates, cylinders and other printing components of
heading 84.42 :
8443.110 -- Offset printing machinery, reel-fed value 1. u 15%
Section XVI
Chapter 84
299
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
8443.120 -- Offset printing machinery, sheet-fed, office type
(using sheets with one side not exceeding 22 cm
and the other side not exceeding 36 cm in the
unfolded state)
value 1. u 15%
8443.130 -- Other offset printing machinery value 1. u 15%
8443.140 -- Letterpress printing machinery, reel fed,
excluding flexographic printing
value 1. u 15%
8443.150 -- Letterpress printing machinery, other than reel
fed, excluding flexographic printing
value 1. u 15%
8443.160 -- Flexographic printing machinery value 1. u 15%
8443.170 -- Gravure printing machinery value 1. u 15%
8443.190 -- Other value 1. u 15%
- Other printers, copying machines and facsimile
machines, whether or not combined :
8443.310 -- Machines which perform two or more of the
functions of printing, copying or facsimile
transmission, capable of connecting to an
automatic data processing machine or to a
network
value 1. u 22.25%
8443.320 -- Other, capable of connecting to an automatic
data processing machine or to a network
value 1. u 22.25%
8443.390 -- Other value 1. u 22.25%
- Parts and accessories :
8443.910 -- Parts and accessories of printing machinery
used for printing by means of plates, cylinders
and other printing components of heading 84.42
value 1. kg 15%
8443.990 -- Other value 1. kg 22.25%
84.44 8444.000 Machines for extruding, drawing, texturing or
cutting man-made textile materials.
value 1. u 22.25%
84.45 Machines for preparing textile fibres; spinning,
doubling or twisting machines and other
machinery for producing textile yarns; textile
reeling or winding (including weft-winding)
machines and machines for preparing textile
yarns for use on the machines of heading 84.46
or 84.47.
- Machines for preparing textile fibres :
8445.110 -- Carding machines value 1. u 22.25%
8445.120 -- Combing machines value 1. u 22.25%
8445.130 -- Drawing or roving machines value 1. u 22.25%
8445.190 -- Other value 1. u 22.25%
8445.200 - Textile spinning machines value 1. u 22.25%
8445.300 - Textile doubling or twisting machines value 1. u 22.25%
8445.400 - Textile winding (including weft-winding) or reeling
machines
value 1. u 22.25%
8445.900 - Other value 1. u 22.25%
84.46 Weaving machines (looms).
8446.100 - For weaving fabrics of a width not exceeding 30 cm value 1. u 22.25%
- For weaving fabrics of a width exceeding 30cm,
shuttle type :
8446.210 -- Power looms value 1. u 22.25%
8446.290 -- Other value 1. u 22.25%
8446.300 - For weaving fabrics of a width exceeding 30cm,
shuttleless type
value 1. u 22.25%
Section XVI
Chapter 84
300
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
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 :
8447.110 -- With cylinder diameter not exceeding 165 mm value 1. u 22.25%
8447.120 -- With cylinder diameter exceeding 165 mm value 1. u 22.25%
8447.200 - Flat knitting machines; stitch-bonding machines value 1. u 22.25%
8447.900 - Other value 1. u 22.25%
84.48 Auxiliary machinery for use with machines of
heading 84.44, 84.45, 84.46 or 84.47 (for
example, dobbies, Jacquards, automatic stop
motions, shuttle changing mechanisms); parts
and accessories suitable for use solely or
principally with the machines of this heading or
of heading 84.44, 84.45, 84.46 or 84.47 (for
example, spindles and spindle flyers, card
clothing, combs, extruding nipples, shuttles,
healds and heald-frames, hosiery needles).
- Auxiliary machinery for machines of heading
84.44, 84.45, 84.46 or 84.47 :
8448.110 -- Dobbies and Jacquards; card reducing,
copying, punching or assembling machines for
use therewith
value 1. kg 22.25%
8448.190 -- Other value 1. kg 22.25%
8448.200 - Parts and accessories of machines of heading
84.44 or of their auxiliary machinery
value 1. kg 22.25%
- Parts and accessories of machines of heading
84.45 or of their auxiliary machinery :
8448.310 -- Card clothing value 1. kg 22.25%
8448.320 -- Of machines for preparing textile fibres, other
than card clothing
value 1. kg 22.25%
8448.330 -- Spindles, spindle flyers, spinning rings and ring
travellers
value 1. kg 22.25%
8448.390 -- Other value 1. kg 22.25%
- Parts and accessories of weaving machines (looms)
or of their auxiliary machinery :
8448.420 -- Reeds for looms, healds and heald-frames value 1. kg 22.25%
8448.490 -- Other value 1. kg 22.25%
- Parts and accessories of machines of heading
84.47 or of their auxiliary machinery :
8448.510 -- Sinkers, needles and other articles used in
forming stitches
value 1. kg 22.25%
8448.590 -- Other value 1. kg 22.25%
84.49 8449.000 Machinery for the manufacture or finishing of
felt or nonwovens in the piece or in shapes,
including machinery for making felt hats; blocks
for making hats.
value 1. kg 22.25%
84.50 Household or laundry-type washing machines,
including machines which both wash and dry.
- Machines, each of a dry linen capacity not exceeding
10 kg :
8450.110 -- Fully-automatic machines value 1. u 22.25%
8450.120 -- Other machines, with built-in centrifugal drier value 1. u 22.25%
8450.190 -- Other value 1. u 22.25%
Section XVI
Chapter 84
301
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
8450.200 - Machines, each of a dry linen capacity exceeding 10
kg
value 1. u 22.25%
8450.900 - Parts value 1. kg 22.25%
84.51 Machinery (other than machines of heading 84.50)
for washing, cleaning, wringing, drying, ironing,
pressing (including fusing presses), bleaching,
dyeing, dressing, finishing, coating or
impregnating textile yarns, fabrics or made up
textile articles and machines for applying the
paste to the base fabric or other support used in
the manufacture of floor coverings such as
linoleum; machines for reeling, unreeling, folding,
cutting or pinking textile fabrics.
8451.100 - Dry-cleaning machines value 1. u 22.25%
- Drying machines :
8451.210 -- Each of a dry linen capacity not exceeding 10 kg value 1. u 22.25%
8451.290 -- Other value 1. u 22.25%
8451.300 - Ironing machines and presses (including fusing
presses)
value 1. u 22.25%
8451.400 - Washing, bleaching or dyeing machines value 1. u 22.25%
8451.500 - Machines for reeling, unreeling, folding, cutting or
pinking textile fabrics
value 1. u 22.25%
8451.800 - Other machinery value 1. u 22.25%
8451.900 - Parts value 1. kg 22.25%
84.52 Sewing machines, other than book-sewing
machines of heading 84.40; furniture, bases and
covers specially designed for sewing machines;
sewing machine needles.
8452.100 - Sewing machines of the household type value 1. u 22.25%
- Other sewing machines :
8452.210 -- Automatic units value 1. u 22.25%
8452.290 -- Other value 1. u 22.25%
8452.300 - Sewing machine needles value 1. u 22.25%
8452.400 - Furniture, bases and covers for sewing machines
and parts thereof
value 1. u 22.25%
8452.900 - Other parts of sewing machines value 1. kg 22.25%
84.53 Machinery for preparing, tanning or working hides,
skins or leather or for making or repairing
footwear or other articles of hides, skins or
leather, other than sewing machines.
8453.100 - Machinery for preparing, tanning or working hides,
skins or leather
value 1. u 22.25%
8453.200 - Machinery for making or repairing footwear value 1. u 22.25%
8453.800 - Other machinery value 1. u 22.25%
8453.900 - Parts value 1. kg 22.25%
84.54 Converters, ladles, ingot moulds and casting
machines, of a kind used in metallurgy or in metal
foundries.
8454.100 - Converters value 1. u 22.25%
8454.200 - Ingot moulds and ladles value 1. u 22.25%
8454.300 - Casting machines value 1. u 22.25%
8454.900 - Parts value 1. kg 22.25%
84.55 Metal-rolling mills and rolls therefor.
Section XVI
Chapter 84
302
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
8455.100 - Tube mills value 1. u 22.25%
- Other rolling mills :
8455.210 -- Hot or combination hot and cold value 1. u 22.25%
8455.220 -- Cold value 1. u 22.25%
8455.300 - Rolls for rolling mills value 1. u 22.25%
8455.900 - Other parts value 1. kg 22.25%
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.
8456.100 - Operated by laser or other light or photon beam
processes
value 1. u 22.25%
8456.200 - Operated by ultrasonic processes value 1. u 22.25%
8456.300 - Operated by electro-discharge processes value 1. u 22.25%
8456.900 - Other value 1. u 22.25%
84.57 Machining centres, unit construction machines
(single station) and multi-station transfer
machines, for working metal.
8457.100 - Machining centres value 1. u 22.25%
8457.200 - Unit construction machines (single station) value 1. u 22.25%
8457.300 - Multi-station transfer machines value 1. u 22.25%
84.58 Lathes (including turning centres) for removing
metal.
- Horizontal lathes :
8458.110 -- Numerically controlled value 1. u 22.25%
8458.190 -- Other value 1. u 22.25%
- Other lathes :
8458.910 -- Numerically controlled value 1. u 22.25%
8458.990 -- Other value 1. u 22.25%
84.59 Machine-tools (including way-type unit head
machines) for drilling, boring, milling, threading or
tapping by removing metal, other than lathes
(including turning centres) of heading 84.58.
8459.100 - Way-type unit head machines value 1. u 22.25%
- Other drilling machines :
8459.210 -- Numerically controlled value 1. u 22.25%
8459.290 -- Other value 1. u 22.25%
- Other boring-milling machines :
8459.310 -- Numerically controlled value 1. u 22.25%
8459.390 -- Other value 1. u 22.25%
8459.400 - Other boring machines value 1. u 22.25%
- Milling machines, knee-type :
8459.510 -- Numerically controlled value 1. u 22.25%
8459.590 -- Other value 1. u 22.25%
- Other milling machines :
8459.610 -- Numerically controlled value 1. u 22.25%
8459.690 -- Other value 1. u 22.25%
8459.700 - Other threading or tapping machines value 1. u 22.25%
Section XVI
Chapter 84
303
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
84.60 Machine-tools for deburring, sharpening,
grinding, honing, lapping, polishing or otherwise
finishing metal or cermets by means of grinding
stones, abrasives or polishing products, other
than gear cutting, gear grinding or gear finishing
machines of heading 84.61.
- Flat-surface grinding machines, in which the
positioning in any one axis can be set up to an
accuracy of at least 0.01 mm :
8460.110 -- Numerically controlled value 1. u 22.25%
8460.190 -- Other value 1. u 22.25%
- Other grinding machines, in which the positioning
in any one axis can be set up to an accuracy of at
least 0.01 mm :
8460.210 -- Numerically controlled value 1. u 22.25%
8460.290 -- Other value 1. u 22.25%
- Sharpening (tool or cutter grinding) machines :
8460.310 -- Numerically controlled value 1. u 22.25%
8460.390 -- Other value 1. u 22.25%
8460.400 - Honing or lapping machines value 1. u 22.25%
8460.900 - Other value 1. u 22.25%
84.61 Machine-tools for planing, shaping, slotting,
broaching, gear cutting, gear grinding or gear
finishing, sawing, cutting-off and other machine-
tools working by removing metal or cermets, not
elsewhere specified or included.
8461.200 - Shaping or slotting machines value 1. u 22.25%
8461.300 - Broaching machines value 1. u 22.25%
8461.400 - Gear cutting, gear grinding or gear finishing
machines
value 1. u 22.25%
8461.500 - Sawing or cutting-off machines value 1. u 22.25%
8461.900 - Other value 1. u 22.25%
84.62 Machine-tools (including presses) for working
metal by forging, hammering or die-stamping;
machine-tools (including presses) for working
metal by bending, folding, straightening,
flattening, shearing, punching or notching; presses
for working metal or metal carbides, not specified
above.
8462.100 - Forging or die-stamping machines (including
presses) and hammers
value 1. u 22.25%
- Bending, folding, straightening or flattening
machines (including presses) :
8462.210 -- Numerically controlled value 1. u 22.25%
8462.290 -- Other value 1. u 22.25%
- Shearing machines (including presses), other than
combined punching and shearing machines :
8462.310 -- Numerically controlled value 1. u 22.25%
8462.390 -- Other value 1. u 22.25%
- Punching or notching machines (including presses),
including combined punching and shearing
machines :
8462.410 -- Numerically controlled value 1. u 22.25%
8462.490 -- Other value 1. u 22.25%
- Other :
Section XVI
Chapter 84
304
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
8462.910 -- Hydraulic presses value 1. u 22.25%
8462.990 -- Other value 1. u 22.25%
84.63 Other machine-tools for working metal or cermets,
without removing material.
8463.100 - Draw-benches for bars, tubes, profiles, wire or the
like
value 1. u 22.25%
8463.200 - Thread rolling machines value 1. u 22.25%
8463.300 - Machines for working wire value 1. u 22.25%
8463.900 - Other value 1. u 22.25%
84.64 Machine-tools for working stone, ceramics,
concrete, asbestos-cement or like mineral
materials or for cold working glass.
8464.100 - Sawing machines value 1. u 22.25%
8464.200 - Grinding or polishing machines value 1. u 22.25%
8464.900 - Other value 1. u 22.25%
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.
8465.100 - Machines which can carry out different types of
machining operations without tool change between
such operations
value 1. u 22.25%
- Other :
8465.910 -- Sawing machines value 1. u 22.25%
8465.920 -- Planing, milling or moulding (by cutting)
machines
value 1. u 22.25%
8465.930 -- Grinding, sanding or polishing machines value 1. u 22.25%
8465.940 -- Bending or assembling machines value 1. u 22.25%
8465.950 -- Drilling or morticing machines value 1. u 22.25%
8465.960 -- Splitting, slicing or paring machines value 1. u 22.25%
8465.990 -- Other value 1. u 22.25%
84.66 Parts and accessories suitable for use solely or
principally with the machines of headings 84.56
to 84.65, including work or tool holders, self-
opening dieheads, dividing heads and other
special attachments for machine-tools; tool
holders for any type of tool for working in the
hand.
8466.100 - Tool holders and self-opening dieheads value 1. kg 22.25%
8466.200 - Work holders value 1. kg 22.25%
8466.300 - Dividing heads and other special attachments for
machine-tools
value 1. kg 22.25%
- Other :
8466.910 -- For machines of heading 84.64 value 1. kg 22.25%
8466.920 -- For machines of heading 84.65 value 1. kg 22.25%
8466.930 -- For machines of headings 84.56 to 84.61 value 1. kg 22.25%
8466.940 -- For machines of heading 84.62 or 84.63 value 1. kg 22.25%
84.67 Tools for working in the hand, pneumatic,
hydraulic or with self-contained electric or non-
electric motor.
- Pneumatic :
Section XVI
Chapter 84
305
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
8467.110 -- Rotary type (including combined rotary-
percussion)
value 1. u 22.25%
8467.190 -- Other value 1. u 22.25%
- With self-contained electric motor :
8467.210 -- Drills of all kinds value 1. u 22.25%
8467.220 -- Saws value 1. u 22.25%
8467.290 -- Other value 1. u 22.25%
- Other tools :
8467.810 -- Chain saws value 1. u 22.25%
8467.890 -- Other value 1. u 22.25%
- Parts :
8467.910 -- Of chain saws value 1. kg 22.25%
8467.920 -- Of pneumatic tools value 1. kg 22.25%
8467.990 -- Other value 1. kg 22.25%
84.68 Machinery and apparatus for soldering, brazing or
welding, whether or not capable of cutting, other
than those of heading 85.15; gas-operated surface
tempering machines and appliances.
8468.100 - Hand-held blow pipes value 1. u 22.25%
8468.200 - Other gas-operated machinery and apparatus value 1. u 22.25%
8468.800 - Other machinery and apparatus value 1. u 22.25%
8468.900 - Parts value 1. kg 22.25%
84.69 8469.000 Typewriters other than printers of heading 84.43;
word-processing machines.
value 1. u 22.25%
84.70 Calculating machines and pocket-size data
recording, reproducing and displaying machines
with calculating functions; accounting machines,
postage-franking machines, ticket-issuing
machines and similar machines, incorporating a
calculating device; cash registers.
8470.100 - Electronic calculators capable of operation without
an external source of electric power and pocket-
size data recording, reproducing and displaying
machines with calculating functions
value 1. u 22.25%
- Other electronic calculating machines :
8470.210 -- Incorporating a printing device value 1. u 22.25%
8470.290 -- Other value 1. u 22.25%
8470.300 - Other calculating machines value 1. u 22.25%
8470.500 - Cash registers value 1. u 22.25%
8470.900 - Other value 1. u 22.25%
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.
8471.300 - Portable automatic data processing machines,
weighing not more than 10 kg, consisting of a least
a central processing unit, a keyboard and a display
value 1. u 22.25%
- Other automatic data processing machines:
8471.410 -- Comprising in the same housing at least a
central processing unit and an input and output
unit, whether or not combined
value 1. u 22.25%
8471.490 -- Other, presented in the form of systems value 1. u 22.25%
Section XVI
Chapter 84
306
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
8471.500 - Processing units other than those of sub-
heading 8471.410 or 8471.490, whether or not
containing in the same housing one or two of the
following types of unit : storage units, input units,
output units
value 1. u 22.25%
8471.600 - Input or output units, whether or not containing
storage units in the same housing
value 1. u 22.25%
8471.700 - Storage units value 1. u 22.25%
8471.800 - Other units of automatic data processing
machines
value 1. u 22.25%
8471.900 - Other value 1. u 22.25%
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).
8472.100 - Duplicating machines value 1. u 22.25%
8472.300 - 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
value 1. u 22.25%
8472.900 - Other value 1. u 22.25%
84.73 Parts and accessories (other than covers, carrying
cases and the like) suitable for use solely or
principally with machines of headings 84.69 to
84.72.
8473.100 - Parts and accessories of the machines of
heading 84.69
value 1. kg 22.25%
- Parts and accessories of the machines of
heading 84.70 :
8473.210 -- Of the electronic calculating machines of
subheading 8470.100, 8470.210 or 8470.290
value 1. kg 22.25%
8473.290 -- Other value 1. kg 22.25%
8473.300 - Parts and accessories of the machines of
heading 84.71
value 1. kg 22.25%
8473.400 - Parts and accessories of the machines of
heading 84.72
value 1. kg 22.25%
8473.500 - Parts and accessories equally suitable for use with
machines of two or more of the headings 84.69 to
84.72
value 1. kg 22.25%
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.
8474.100 - Sorting, screening, separating or washing
machines
value 1. u 22.25%
8474.200 - Crushing or grinding machines value 1. u 22.25%
- Mixing or kneading machines :
8474.310 -- Concrete or mortar mixers value 1. u 22.25%
8474.320 -- Machines for mixing mineral substances with
bitumen
value 1. u 22.25%
8474.390 -- Other value 1. u 22.25%
8474.800 - Other machinery value 1. u 22.25%
Section XVI
Chapter 84
307
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
8474.900 - Parts value 1. kg 22.25%
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.
8475.100 - Machines for assembling electric or electronic
lamps, tubes or valves or flashbulbs, in glass
envelopes
value 1. u 22.25%
- Machines for manufacturing or hot working glass
or glassware:
8475.210 -- Machines for making optical fibres and
preforms thereof
value 1. u 22.25%
8475.290 -- Other value 1. u 22.25%
8475.900 - Parts value 1. kg 22.25%
84.76 Automatic goods-vending machines (for example,
postage stamp, cigarette, food or beverage
machines), including money-changing machines.
- Automatic beverage-vending machines :
8476.210 -- Incorporating heating or refrigerating devices value 1. u 33.5%
8476.290 -- Other value 1. u 33.5%
- Other machines :
8476.810 -- Incorporating heating or refrigerating devices value 1. u 33.5%
8476.890 -- Other value 1. u 33.5%
8476.900 - Parts value 1. kg 33.5%
84.77 Machinery for working rubber or plastics or for
the manufacture of products from these
materials, not specified or included elsewhere in
this Chapter.
8477.100 - Injection-moulding machines value 1. u 22.25%
8477.200 - Extruders value 1. u 22.25%
8477.300 - Blow moulding machines value 1. u 22.25%
8477.400 - Vacuum moulding machines and other
thermoforming machines
value 1. u 22.25%
- Other machinery for moulding or otherwise
forming :
8477.510 -- For moulding or retreading pneumatic tyres or
for moulding or otherwise forming inner tubes
value 1. u 22.25%
8477.590 -- Other value 1. u 22.25%
8477.800 - Other machinery value 1. u 22.25%
8477.900 - Parts value 1. kg 22.25%
84.78 Machinery for preparing or making up tobacco,
not specified or included elsewhere in this
Chapter.
8478.100 - Machinery value 1. u 22.25%
8478.900 - Parts value 1. kg 22.25%
84.79 Machines and mechanical appliances having
individual functions, not specified or included
elsewhere in this Chapter.
8479.100 - Machinery for public works, building or the like value 1. u 22.25%
8479.200 - Machinery for the extraction or preparation of
animal or fixed vegetable fats or oils
value 1. u 22.25%
Section XVI
Chapter 84
308
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
8479.300 - 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
value 1. u 22.25%
8479.400 - Rope or cable-making machines value 1. u 22.25%
8479.500 - Industrial robots, not elsewhere specified or
included
value 1. u 22.25%
8479.600 - Evaporative air coolers value 1. u 22.25%
- Other machines and mechanical appliances:
8479.810 -- For treating metal, including electric wire coil-
winders
value 1. u 22.25%
8479.820 -- Mixing, kneading, crushing, grinding, screening,
sifting, homogenising, emulsifying or stirring
machines
value 1. u 22.25%
8479.890 -- Other value 1. u 22.25%
8479.900 - Parts value 1. kg 22.25%
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.
8480.100 - Moulding boxes for metal foundry value 1. u 22.25%
8480.200 - Mould bases value 1. u 22.25%
8480.300 - Moulding patterns value 1. u 22.25%
- Moulds for metal or metal carbides :
8480.410 -- Injection or compression types value 1. u 22.25%
8480.490 -- Other value 1. u 22.25%
8480.500 - Moulds for glass value 1. u 22.25%
8480.600 - Moulds for mineral materials value 1. u 22.25%
- Moulds for rubber or plastics :
8480.710 -- Injection or compression types value 1. u 22.25%
8480.790 -- Other value 1. u 22.25%
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.
8481.100 - Pressure-reducing valves value 1. kg 22.25%
8481.200 - Valves for oleohydraulic or pneumatic
transmissions
value 1. kg 22.25%
8481.300 - Check (nonreturn) valves value 1. kg 22.25%
8481.400 - Safety or relief valves value 1. kg 22.25%
8481.800 - Other appliances value 1. kg 22.25%
8481.900 - Parts value 1. kg 22.25%
84.82 Ball or roller bearings.
8482.100 - Ball bearings value 1. u 22.25%
8482.200 - Tapered roller bearings, including cone and
tapered roller assemblies
value 1. u 22.25%
8482.300 - Spherical roller bearings value 1. u 22.25%
8482.400 - Needle roller bearings value 1. u 22.25%
8482.500 - Other cylindrical roller bearings value 1. u 22.25%
8482.800 - Other, including combined ball/roller bearings value 1. u 22.25%
- Parts :
Section XVI
Chapter 84
309
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
8482.910 -- Balls, needles and rollers value 1. kg 22.25%
8482.990 -- Other value 1. kg 22.25%
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).
8483.100 - Transmission shafts (including cam shafts and
crank shafts) and cranks
value 1. u 33.5%
8483.200 - Bearing housings, incorporating ball or roller
bearings
value 1. u 33.5%
8483.300 - Bearing housings, not incorporating ball or roller
bearings; plain shaft bearings
value 1. u 33.5%
8483.400 - 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
value 1. u 33.5%
8483.500 - Flywheels and pulleys, including pulley blocks value 1. u 33.5%
8483.600 - Clutches and shaft couplings (including universal
joints)
value 1. u 33.5%
8483.900 - Toothed wheels, chain sprockets and other
transmission elements presented separately; parts
value 1. kg 33.5%
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.
8484.100 - Gaskets and similar joints of metal sheeting
combined with other material or of two or more
layers of metal
value 1. u 33.5%
8484.200 - Mechanical seals value 1. u 33.5%
8484.900 - Other value 1. u 33.5%
[84.85]
84.86 Machines and apparatus of a kind used solely or
principally for the manufacture of semiconductor
boules or wafers, semiconductor devices,
electronic integrated circuits or flat panel
displays; machines and apparatus specified in
Note 9 (C) to this Chapter; parts and accessories.
8486.100 - Machines and apparatus for the manufacture of
boules or wafers
value 1. u 22.25%
8486.200 - Machines and apparatus for the manufacture of
semiconductor devices or of electronic integrated
circuits
value 1. u 22.25%
8486.300 - Machines and apparatus for the manufacture of
flat panel displays
value 1. u 22.25%
8486.400 - Machines and apparatus specified in Note 9 (C) to
this Chapter
value 1. u 22.25%
8486.900 - Parts and accessories value 1. kg 22.25%
84.87 Machinery parts, not containing electrical
connectors, insulators, coils, contacts or other
electrical features, not specified or included
elsewhere in this Chapter.
8487.100 - Ships' or boats' propellers and blades therefor value 1. u 33.5%
8487.900 - Other value 1. u 22.25%
Section XVI
Chapter 85
310
Chapter 85
Electrical machinery and equipment and parts thereof;
sound recorders and reproducers,
television image and sound recorders and reproducers, and
parts and accessories of such articles
Notes.
1.- This Chapter does not cover:
(a) Electrically warmed blankets, bed pads, foot-muffs or the like; electrically warmed clothing,
footwear or ear pads or other electrically warmed articles worn on or about the person;
(b) Articles of glass of heading 70.11;
(c) Machines and apparatus of heading 84.86;
(d) Vacuum apparatus of a kind used in medical, surgical, dental or veterinary purposes (Chapter
90); or
(e) Electrically heated furniture of Chapter 94.
2.- Headings 85.01 to 85.04 do not apply to goods described in heading 85.11, 85.12, 85.40, 85.41 or
85.42.
However, metal tank mercury arc rectifiers remain classified in heading 85.04.
3.- Heading 85.09 covers only the following electro-mechanical machines of the kind commonly used for
domestic purposes :
(a) Floor polishers, food grinders and mixers, and fruit or vegetable juice extractors, of any weight;
(b) Other machines provided the weight of such machines does not exceed 20 kg.
The heading does not, however, apply to fans or ventilating or recycling hoods incorporating a
fan, whether or not fitted with filters (heading 84.14), centrifugal clothes-dryers (heading 84.21), dish
washing machines (heading 84.22), household washing machines (heading 84.50), roller or other
ironing machines (heading 84.20 or 84.51), sewing machines (heading 84.52), electric scissors
(heading 84.67) or to electro-thermic appliances (heading 85.16).
4.- For the purposes of heading 85.23 :
(a) “Solid-state non-volatile storage devices” (for example, “flash memory cards” or “flash electronic
storage cards”) are storage devices with a connecting socket, comprising in the same housing one
or more flash memories (for example, “FLASH E²PROM”) in the form of integrated circuits
mounted on a printed circuit board. They may include a controller in the form of an integrated
circuit and discrete passive components, such as capacitors and resistors;
(b) The term “smart cards” means cards which have embedded in them one or more electronic
integrated circuits (a microprocessor, random access memory (RAM) or read-only memory (ROM))
in the form of chips. These cards may contain contacts, a magnetic stripe or an embedded
antenna but do not contain any other active or passive circuit elements.
5.- For the purposes of heading 85.34 “printed circuits” are circuits obtained by forming on an insulating
base, by any printing process (for example, embossing, plating-up, etching) or by the “film circuit”
technique, conductor elements, contacts or other printed components (for example, inductances,
resistors, capacitors) alone or interconnected according to a pre-established pattern, other than
elements which can produce, rectify, modulate or amplify an electrical signal (for example,
semiconductor elements).
The expression “printed circuits” does not cover circuits combined with elements other than those
obtained during the printing process, nor does it cover individual, discrete resistors, capacitors or
inductances. Printed circuits may, however, be fitted with non-printed connecting elements.
Thin- or thick-film circuits comprising passive and active elements obtained during the same
technological process are to be classified in heading 85.42.
6.- For the purpose of heading 85.36, “connectors for optical fibres, optical fibre bundles or cables”
means connectors that simply mechanically align optical fibres end to end in a digital line system.
They perform no other function, such as the amplification, regeneration or modification of a signal.
7.- Heading 85.37 does not include cordless infrared devices for the remote control of television receivers
or other electrical equipment (heading 85.43).
8.- For the purposes of headings 85.41 and 85.42 :
Section XVI
Chapter 85
311
(a) “Diodes, transistors and similar semiconductor devices” are semiconductor devices the
operation of which depends on variations in resistivity on the application of an electric field;
(b) “Electronic integrated circuits” are:
(i) Monolithic integrated circuits in which the circuit elements (diodes, transistors, resistors,
capacitors, inductances, etc.) are created in the mass (essentially) and on the surface of a
semiconductor or compound semiconductor material (for example, doped silicon, gallium
arsenide, silicon germanium, indium phosphide) and are inseparably associated;
(ii) Hybrid integrated circuits in which passive elements (resistors, capacitors, inductances,
etc.), obtained by thin- or thick-film technology, and active elements (diodes, transistors,
monolithic integrated circuits, etc.), obtained by semiconductor technology, are combined
to all intents and purposes indivisibly, by interconnections or interconnecting cables, on a
single insulating substrate (glass, ceramic, etc.). These circuits may also include discrete
components;
(iii) Multichip integrated circuits consisting of two or more interconnected monolithic integrated
circuits combined to all intents and purposes indivisibly, whether or not on one or more
insulating substrates, with or without leadframes, but with no other active or passive
circuit elements.
For the classification of the articles defined in this Note, headings 85.41 and 85.42 shall take
precedence over any other heading in the Nomenclature, except in the case of heading 85.23, which
might cover them by reference to, in particular, their function.
9.- For the purposes of heading 85.48, “spent primary cells, spent primary batteries and spent electric
accumulators” are those which are neither usable as such because of breakage, cutting-up, wear or
other reasons, nor capable of being recharged.
Subheading Note.
1.- Subheading 8527.120 covers only cassette-players with built-in amplifier, without built-in
loudspeaker, capable of operating without an external source of electric power and the dimensions of
which do not exceed 170 mm x 100 mm x 45 mm.
_________________
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
85.01 Electric motors and generators (excluding
generating sets).
8501.100 - Motors of an output not exceeding 37.5 W value 1. u 22.25%
8501.200 - Universal AC/DC motors of an output
exceeding 37.5 W
value 1. u 22.25%
- Other DC motors; DC generators :
8501.310 -- Of an output not exceeding 750 W value 1. u 22.25%
8501.320 -- Of an output exceeding 750 W but not
exceeding 75 kW
value 1. u 22.25%
8501.330 -- Of an output exceeding 75 kW but not
exceeding 375 kW
value 1. u 22.25%
8501.340 -- Of an output exceeding 375 kW value 1. u 22.25%
8501.400 - Other AC motors, single-phase value 1. u 22.25%
- Other AC motors, multi-phase :
8501.510 -- Of an output not exceeding 750 W value 1. u 22.25%
8501.520 -- Of an output exceeding 750 W but not
exceeding 75 kW
value 1. u 22.25%
8501.530 -- Of an output exceeding 75 kW value 1. u 22.25%
- AC generators (alternators) :
8501.610 -- Of an output not exceeding 75 kVA value 1. u 22.25%
8501.620 -- Of an output exceeding 75 kVA but not
exceeding 375 kVA
value 1. u 22.25%
8501.630 -- Of an output exceeding 375 kVA but not
exceeding 750 kVA
value 1. u 22.25%
8501.640 -- Of an output exceeding 750 kVA value 1. u 22.25%
Section XVI
Chapter 85
312
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
85.02 Electric generating sets and rotary converters.
- Generating sets with compression-ignition
internal combustion piston engines (diesel or
semi-diesel engines) :
8502.110 -- Of an output not exceeding 75 kVA value 1. u 33.5%
8502.120 -- Of an output exceeding 75 kVA but not
exceeding 375 kVA
value 1. u 33.5%
8502.130 -- Of an output exceeding 375 kVA value 1. u 33.5%
8502.200 - Generating sets with spark-ignition internal
combustion piston engines
value 1. u 33.5%
- Other generating sets :
8502.310 -- Wind-powered value 1. u 33.5%
8502.390 -- Other value 1. u 33.5%
8502.400 - Electric rotary converters value 1. u 33.5%
85.03 8503.000 Parts suitable for use solely or principally with
the machines of heading 85.01 or 85.02.
value 1. kg 22.25%
85.04 Electrical transformers, static converters (for
example, rectifiers) and inductors.
8504.100 - Ballasts for discharge lamps or tubes value 1. u 22.25%
- Liquid dielectric transformers :
8504.210 -- Having a power handling capacity not
exceeding 650 kVA
value 1. u 22.25%
8504.220 -- Having a power handling capacity exceeding
650 kVA but not exceeding 10,000 kVA
value 1. u 22.25%
8504.230 -- Having a power handling capacity exceeding
10,000 kVA
value 1. u 22.25%
- Other transformers :
8504.310 -- Having a power handling capacity not
exceeding 1 kVA
value 1. u 22.25%
8504.320 -- Having a power handling capacity exceeding
1 kVA but not exceeding 16 kVA
value 1. u 22.25%
8504.330 -- Having a power handling capacity exceeding
16 kVA but not exceeding 500 kVA
value 1. u 22.25%
8504.340 -- Having a power handling capacity exceeding
500 kVA
value 1. u 22.25%
8504.400 - Static converters value 1. u 22.25%
8504.500 - Other inductors value 1. u 22.25%
8504.900 - Parts value 1. kg 22.25%
85.05 Electro-magnets; permanent magnets and
articles intended to become permanent
magnets after magnetisation; electro-
magnetic or permanent magnet chucks,
clamps and similar holding devices; electro-
magnetic couplings, clutches and brakes;
electro-magnetic lifting heads.
- Permanent magnets and articles intended to
become permanent magnets after
magnetisation :
8505.110 -- Of metal value 1. kg 22.25%
8505.190 -- Other value 1. kg 22.25%
8505.200 - Electro-magnetic couplings, clutches and
brakes
value 1. kg 22.25%
8505.900 - Other, including parts value 1. kg 22.25%
Section XVI
Chapter 85
313
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
85.06 Primary cells and primary batteries.
8506.100 - Manganese dioxide value 1. u 33.5%
8506.300 - Mercuric oxide value 1. u 33.5%
8506.400 - Silver oxide value 1. u 33.5%
8506.500 - Lithium value 1. u 33.5%
8506.600 - Air-zinc value 1. u 33.5%
8506.800 - Other primary cells and primary batteries value 1. u 33.5%
8506.900 - Parts value 1. kg 33.5%
85.07 Electric accumulators, including separators
therefor, whether or not rectangular
(including square).
8507.100 - Lead-acid, of a kind used for starting piston
engines
value 1. u 33.5%
8507.200 - Other lead-acid accumulators value 1. u 33.5%
8507.300 - Nickel-cadmium value 1. u 33.5%
8507.400 - Nickel-iron value 1. u 33.5%
8507.800 - Other accumulators value 1. u 33.5%
8507.900 - Parts value 1. kg 33.5%
85.08 Vacuum cleaners.
- With self-contained electric motor :
8508.110 -- Of a power not exceeding 1,500 W and having
a dust bag or other receptacle capacity not
exceeding 20 l
value 1. u 22.25%
8508.190 -- Other value 1. u 22.25%
8508.600 - Other vacuum cleaners value 1. u 22.25%
8508.700 - Parts value 1. kg 22.25%
85.09 Electro-mechanical domestic appliances, with
self-contained electric motor, other than
vacuum cleaners of heading 85.08.
8509.400 - Food grinders and mixers; fruit or vegetable
juice extractors
value 1. u 22.25%
8509.800 - Other appliances value 1. u 22.25%
8509.900 - Parts value 1. kg 22.25%
85.10 Shavers, hair clippers and hair-removing
appliances, with self-contained electric motor.
8510.100 - Shavers value 1. u 22.25%
8510.200 - Hair clippers value 1. u 22.25%
8510.300 - Hair-removing appliances value 1. u 22.25%
8510.900 - Parts value 1. kg 22.25%
85.11 Electrical ignition or starting equipment of a
kind used for spark-ignition or compression-
ignition internal combustion engines (for
example, ignition magnetos, magneto-
dynamos, ignition coils, sparking plugs and
glow plugs, starter motors); generators (for
example, dynamos, alternators) and cut-outs
of a kind used in conjunction with such
engines.
8511.100 - Sparking plugs value 1. u 33.5%
8511.200 - Ignition magnetos; magneto-dynamos;
magnetic flywheels
value 1. u 33.5%
Section XVI
Chapter 85
314
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
8511.300 - Distributors; ignition coils value 1. u 33.5%
8511.400 - Starter motors and dual purpose starter-
generators
value 1. u 33.5%
8511.500 - Other generators value 1. u 33.5%
8511.800 - Other equipment value 1. u 33.5%
8511.900 - Parts value 1. kg 33.5%
85.12 Electrical lighting or signalling equipment
(excluding articles of heading 85.39),
windscreen wipers, defrosters and demisters,
of a kind used for cycles or motor vehicles.
8512.100 - Lighting or visual signalling equipment of a
kind used on bicycles
value 1. u 22.25%
8512.200 - Other lighting or visual signalling equipment value 1. u 33.5%
8512.300 - Sound signalling equipment value 1. u 33.5%
8512.400 - Windscreen wipers, defrosters and demisters value 1. u 33.5%
8512.900 - Parts value 1. kg 33.5%
85.13 Portable electric lamps designed to function
by their own source of energy (for example,
dry batteries, accumulators, magnetos), other
than lighting equipment of heading 85.12.
8513.100 - Lamps value 1. u 22.25%
8513.900 - Parts value 1. kg 22.25%
85.14 Industrial or laboratory electric furnaces and
ovens (including those functioning by
induction or dielectric loss); other industrial
or laboratory equipment for the heat
treatment of materials by induction or
dielectric loss.
8514.100 - Resistance heated furnaces and ovens value 1. u 22.25%
8514.200 - Furnaces and ovens functioning by induction
or dielectric loss
value 1. u 22.25%
8514.300 - Other furnaces and ovens value 1. u 22.25%
8514.400 - Other equipment for the heat treatment of
materials by induction or dielectric loss
value 1. u 22.25%
8514.900 - Parts value 1. kg 22.25%
85.15 Electric (including electrically heated gas),
laser or other light or photon beam, ultrasonic,
electron beam, magnetic pulse or plasma arc
soldering, brazing or welding machines and
apparatus, whether or not capable of cutting;
electric machines and apparatus for hot
spraying of metals or cermets.
- Brazing or soldering machines and apparatus :
8515.110 -- Soldering irons and guns value 1. u 22.25%
8515.190 -- Other value 1. u 22.25%
- Machines and apparatus for resistance welding
of metal :
8515.210 -- Fully or partly automatic value 1. u 22.25%
8515.290 -- Other value 1. u 22.25%
- Machines and apparatus for arc (including
plasma arc) welding of metals :
8515.310 -- Fully or partly automatic value 1. u 22.25%
8515.390 -- Other value 1. u 22.25%
8515.800 - Other machines and apparatus value 1. u 22.25%
Section XVI
Chapter 85
315
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
8515.900 - Parts value 1. kg 22.25%
85.16 Electric instantaneous or storage water heaters
and immersion heaters; electric space heating
apparatus and soil heating apparatus; electro-
thermic hair-dressing apparatus (for example,
hair dryers, hair curlers, curling tong heaters)
and hand dryers; electric smoothing irons;
other electro-thermic appliances of a kind used
for domestic purposes; electric heating
resistors, other than those of heading 85.45.
8516.100 - Electric instantaneous or storage water heaters
and immersion heaters
value 1. u 22.25%
- Electric space heating apparatus and electric soil
heating apparatus :
8516.210 -- Storage heating radiators value 1. u 22.25%
8516.290 -- Other value 1. u 22.25%
- Electro-thermic hair-dressing or hand-drying
apparatus :
8516.310 -- Hair dryers value 1. u 22.25%
8516.320 -- Other hair-dressing apparatus value 1. u 22.25%
8516.330 -- Hand-drying apparatus value 1. u 22.25%
8516.400 - Electric smoothing irons value 1. u 22.25%
8516.500 - Microwave ovens value 1. u 22.25%
8516.600 - Other ovens; cookers, cooking plates, boiling
rings, grillers and roasters
value 1. u 22.25%
- Other electro-thermic appliances :
8516.710 -- Coffee or tea makers value 1. u 22.25%
8516.720 -- Toasters value 1. u 22.25%
8516.790 -- Other value 1. u 22.25%
8516.800 - Electric heating resistors value 1. u 22.25%
8516.900 - Parts value 1. kg 22.25%
85.17 Telephone sets, including telephones for
cellular networks or for other wireless
networks; other apparatus for the transmission
or reception of voice, images or other data,
including apparatus for communication in a
wired or wireless network (such as a local or
wide area network), other than transmission or
reception apparatus of heading 84.43, 85.25,
85.27 or 85.28.
- Telephone sets, including telephones for cellular
networks or for other wireless networks :
8517.110 -- Line telephone sets with cordless handsets value 1. u 22.25%
8517.120 -- Telephones for cellular networks or for other
wireless networks
value 1. u 22.25%
8517.180 -- Other value 1. u 22.25%
- Other apparatus for transmission or reception of
voice, images or other data, including apparatus
for communication in a wired or wireless
network (such as a local or wide area network) :
8517.610 -- Base stations value 1. u 22.25%
8517.620 -- Machines for the reception, conversion and
transmission or regeneration of voice, images
or other data, including switching and routing
apparatus
value 1. u 22.25%
8517.690 -- Other value 1. u 22.25%
8517.700 - Parts value 1. kg 22.25%
Section XVI
Chapter 85
316
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
85.18 Microphones and stands therefor;
loudspeakers, whether or not mounted in their
enclosures; headphones and earphones,
whether or not combined with a microphone,
and sets consisting of a microphone and one or
more loudspeakers; audio-frequency electric
amplifiers; electric sound amplifier sets.
8518.100 - Microphones and stands therefor value 1. u 22.25%
- Loudspeakers, whether or not mounted in their
enclosures :
8518.210 -- Single loudspeakers, mounted in their
enclosures
value 1. u 22.25%
8518.220 -- Multiple loudspeakers, mounted in the same
enclosure
value 1. u 22.25%
8518.290 -- Other value 1. u 22.25%
8518.300 - Headphones and earphones, whether or not
combined with a microphone, and sets
consisting of a microphone and one or more
loudspeakers
value 1. u 22.25%
8518.400 - Audio-frequency electric amplifiers value 1. u 22.25%
8518.500 - Electric sound amplifier sets value 1. u 22.25%
8518.900 - Parts value 1. kg 22.25%
85.19 Sound recording or reproducing apparatus.
8519.200 - Apparatus operated by coins, banknotes, bank
cards, tokens or by other means of payment
value 1. u 22.25%
8519.300 - Turntables (record-decks) value 1. u 22.25%
8519.500 - Telephone answering machines value 1. u 22.25%
- Other apparatus :
8519.810 -- Using magnetic, optical or semiconductor
media
value 1. u 22.25%
8519.890 -- Other value 1. u 22.25%
[85.20]
85.21 Video recording or reproducing apparatus,
whether or not incorporating a video tuner.
8521.100 - Magnetic tape-type value 1. u 22.25%
8521.900 - Other value 1. u 22.25%
85.22 Parts and accessories suitable for use solely or
principally with the apparatus of
headings 85.19 to 85.21.
8522.100 - Pick-up cartridges value 1. kg 22.25%
8522.900 - Other value 1. kg 22.25%
85.23 Discs, tapes, solid-state non-volatile storage
devices, "smart cards" and other media for the
recording of sound or of other phenomena,
whether or not recorded, including matrices
and masters for the production of discs, but
excluding products of Chapter 37.
- Magnetic media :
8523.210 -- Cards incorporating a magnetic stripe value 1. u 22.25%
-- Other :
8523.291 --- Unrecorded value 1. u 22.25%
Section XVI
Chapter 85
317
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
8523.292 --- Recorded with software comprising
representations of instructions, data,
sound, or image recorded in a machine-
binary form, and capable of being
manipulated or providing interactivity to a
user, by means of an automatic data-
processing machine of 84.71
value 1. u 0%
8523.293 --- Recorded with other software or other
phenomena other than sound or image
value 1. u 0%
8523.294 --- Recorded with sound or image value 1. u 22.25%
8523.299 --- Other value 1. u 22.25%
- Optical media :
8523.401 --- Unrecorded optical media for laser reading
systems
value 1. u 22.25%
8523.402 --- Recorded with software comprising
representations of instructions, data,
sound, or image recorded in a machine-
binary form, and capable of being
manipulated or providing interactivity to a
user, by means of an automatic data-
processing machine of 84.71
value 1. u 0%
8523.403 --- Recorded with other software or other
phenomena other than sound or image
value 1. u 0%
8523.404 --- Recorded with sound or image value 1. u 22.25%
8523.409 --- Other value 1. u 22.25%
- Semiconductor media :
-- Solid-state non-volatile storage devices :
8523.511 --- Unrecorded value 1. u 22.25%
8523.512 --- Recorded with software comprising
representations of instructions, data,
sound, or image recorded in a machine-
binary form, and capable of being
manipulated or providing interactivity to a
user, by means of an automatic data-
processing machine of 84.71
value 1. u 0%
8523.513 --- Recorded with other software or other
phenomena other than sound or image
value 1. u 0%
8523.514 --- Recorded with sound or image value 1. u 22.25%
8523.519 --- Other value 1. u 22.25%
-- “Smart cards” :
8523.521 --- Unrecorded value 1. u 22.25%
8523.522 --- Recorded with software comprising
representations of instructions, data,
sound, or image recorded in a machine-
binary form, and capable of being
manipulated or providing interactivity to a
user, by means of an automatic data-
processing machine of 84.71
value 1. u 0%
8523.523 --- Recorded with other software or other
phenomena other than sound or image
value 1. u 0%
8523.524 --- Recorded with sound or image value 1. u 22.25%
8523.529 --- Other value 1. u 22.25%
-- Other :
8523.591 --- Unrecorded value 1. u 22.25%
Section XVI
Chapter 85
318
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
8523.592 --- Recorded with software comprising
representations of instructions, data,
sound, or image recorded in a machine-
binary form, and capable of being
manipulated or providing interactivity to a
user, by means of an automatic data-
processing machine of 84.71
value 1. u 0%
8523.593 --- Recorded with other software or other
phenomena other than sound or image
value 1. u 0%
8523.594 --- Recorded with sound or image value 1. u 22.25%
8523.599 --- Other value 1. u 22.25%
- Other :
8523.801 --- Unrecorded value 1. u 22.25%
8523.802 --- Recorded with software comprising
representations of instructions, data,
sound, or image recorded in a machine-
binary form, and capable of being
manipulated or providing interactivity to a
user, by means of an automatic data-
processing machine of 84.71
value 1. u 0%
8523.803 --- Recorded with other software or other
phenomena other than sound or image
value 1. u 0%
8523.804 --- Recorded with sound or image value 1. u 22.25%
8523.809 --- Other value 1. u 22.25%
[85.24]
85.25 Transmission apparatus for radio-broadcasting
or television, whether or not incorporating
reception apparatus or sound recording or
reproducing apparatus; television cameras,
digital cameras and video camera recorders.
8525.500 - Transmission apparatus value 1. u 22.25%
8525.600 - Transmission apparatus incorporating
reception apparatus
value 1. u 22.25%
8525.800 - Television cameras, digital cameras and video
camera recorders
value 1. u 8.5%
85.26 Radar apparatus, radio navigational aid
apparatus and radio remote control apparatus.
8526.100 - Radar apparatus value 1. u 22.25%
- Other :
8526.910 -- Radio navigational aid apparatus value 1. u 22.25%
8526.920 -- Radio remote control apparatus value 1. u 22.25%
85.27 Reception apparatus for radio-broadcasting,
whether or not combined, in the same
housing, with sound recording or reproducing
apparatus or a clock.
- Radio-broadcast receivers capable of operating
without an external source of power :
8527.120 -- Pocket-size radio cassette-players value 1. u 33.5%
8527.130 -- Other apparatus combined with sound
recording or reproducing apparatus
value 1. u 33.5%
8527.190 -- Other value 1. u 33.5%
- Radio-broadcast receivers not capable of
operating without an external source of power,
of a kind used in motor vehicles :
8527.210 -- Combined with sound recording or
reproducing apparatus
value 1. u 33.5%
8527.290 -- Other value 1. u 33.5%
Section XVI
Chapter 85
319
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
- Other :
8527.910 -- Combined with sound recording or
reproducing apparatus
value 1. u 33.5%
8527.920 -- Not combined with sound recording or
reproducing apparatus but combined with a
clock
value 1. u 33.5%
8527.990 -- Other value 1. u 33.5%
85.28 Monitors and projectors, not incorporating
television reception apparatus; reception
apparatus for television, whether or not
incorporating radio-broadcast receivers or
sound or video recording or reproducing
apparatus.
- Cathode-ray tube monitors :
8528.410 -- Of a kind solely or principally used in an
automatic data processing system of heading
84.71
value 1. u 22.25%
8528.490 -- Other value 1. u 22.25%
- Other monitors :
8528.510 -- Of a kind solely or principally used in an
automatic data processing system of heading
84.71
value 1. u 22.25%
8528.590 -- Other value 1. u 22.25%
- Projectors :
8528.610 -- Of a kind solely or principally used in an
automatic data processing system of heading
84.71
value 1. u 22.25%
8528.690 -- Other value 1. u 22.25%
- Reception apparatus for television, whether or
not incorporating radio-broadcast receivers or
sound or video recording or reproducing
apparatus :
8528.710 -- Not designed to incorporate a video display or
screen
value 1. u 33.5%
8528.720 -- Other, colour value 1. u 33.5%
8528.730 -- Other, black and white or other monochrome value 1. u 33.5%
85.29 Parts suitable for use solely or principally with
the apparatus of headings 85.25 to 85.28.
8529.100 - Aerials and aerial reflectors of all kinds; parts
suitable for use therewith
value 1. u 22.25%
8529.900 - Other value 1. u 22.25%
85.30 Electrical signalling, safety or traffic control
equipment for railways, tramways, roads,
inland waterways, parking facilities, port
installations or airfields (other than those of
heading 86.08).
8530.100 - Equipment for railways or tramways value 1. u 22.25%
8530.800 - Other equipment value 1. u 22.25%
8530.900 - Parts value 1. kg 22.25%
85.31 Electric sound or visual signalling apparatus
(for example, bells, sirens, indicator panels,
burglar or fire alarms), other than those of
heading 85.12 or 85.30.
8531.100 - Burglar or fire alarms and similar apparatus value 1. u 22.25%
8531.200 - Indicator panels incorporating liquid crystal
devices (LCD) or light emitting diodes (LED)
value 1. u 22.25%
Section XVI
Chapter 85
320
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
8531.800 - Other apparatus value 1. u 22.25%
8531.900 - Parts value 1. kg 22.25%
85.32 Electrical capacitors, fixed, variable or
adjustable (pre-set).
8532.100 - Fixed capacitors designed for use in 50/60 Hz
circuits and having a reactive power handling
capacity of not less than 0.5 kvar (power
capacitors)
value 1. kg 22.25%
- Other fixed capacitors :
8532.210 -- Tantalum value 1. kg 22.25%
8532.220 -- Aluminium electrolytic value 1. kg 22.25%
8532.230 -- Ceramic dielectric, single layer value 1. kg 22.25%
8532.240 -- Ceramic dielectric, multilayer value 1. kg 22.25%
8532.250 -- Dielectric of paper or plastics value 1. kg 22.25%
8532.290 -- Other value 1. kg 22.25%
8532.300 - Variable or adjustable (pre-set) capacitors value 1. kg 22.25%
8532.900 - Parts value 1. kg 22.25%
85.33 Electrical resistors (including rheostats and
potentiometers), other than heating resistors.
8533.100 - Fixed carbon resistors, composition or film types value 1. kg 22.25%
- Other fixed resistors :
8533.210 -- For a power handling capacity not exceeding
20 W
value 1. kg 22.25%
8533.290 -- Other value 1. kg 22.25%
- Wirewound variable resistors, including
rheostats and potentiometers :
8533.310 -- For a power handling capacity not exceeding
20 W
value 1. kg 22.25%
8533.390 -- Other value 1. kg 22.25%
8533.400 - Other variable resistors, including rheostats
and potentiometers
value 1. kg 22.25%
8533.900 - Parts value 1. kg 22.25%
85.34 8534.000 Printed circuits. value 1. kg 22.25%
85.35 Electrical apparatus for switching or
protecting electrical circuits, or for making
connections to or in electrical circuits (for
example, switches, fuses, lightning arresters,
voltage limiters, surge suppressors, plugs and
other connectors, junction boxes), for a
voltage exceeding 1,000 volts.
8535.100 - Fuses value 1. kg 22.25%
- Automatic circuit breakers :
8535.210 -- For a voltage of less than 72.5 kV value 1. kg 22.25%
8535.290 -- Other value 1. kg 22.25%
8535.300 - Isolating switches and make-and-break
switches
value 1. kg 22.25%
8535.400 - Lightning arresters, voltage limiters and surge
suppressors
value 1. kg 22.25%
8535.900 - Other value 1. kg 22.25%
Section XVI
Chapter 85
321
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
85.36 Electrical apparatus for switching or
protecting electrical circuits, or for making
connections to or in electrical circuits (for
example, switches, relays, fuses, surge
suppressors, plugs, sockets, lamp-holders and
other connectors, junction boxes), for a
voltage not exceeding 1,000 volts; connectors
for optical fibres, optical fibre bundles or
cables.
8536.100 - Fuses value 1. kg 22.25%
8536.200 - Automatic circuit breakers value 1. kg 22.25%
8536.300 - Other apparatus for protecting electrical
circuits
value 1. kg 22.25%
- Relays :
8536.410 -- For a voltage not exceeding 60 V value 1. kg 22.25%
8536.490 -- Other value 1. kg 22.25%
8536.500 - Other switches value 1. kg 22.25%
- Lamp-holders, plugs and sockets :
8536.610 -- Lamp-holders value 1. kg 22.25%
8536.690 -- Other value 1. kg 22.25%
8536.700 - Connectors for optical fibres, optical fibre
bundles or cables
value 1. kg 22.25%
8536.900 - Other apparatus value 1. kg 22.25%
85.37 Boards, panels, consoles, desks, cabinets and
other bases, equipped with two or more
apparatus of heading 85.35 or 85.36, for
electric control or the distribution of
electricity, including those incorporating
instruments or apparatus of Chapter 90, and
numerical control apparatus, other than
switching apparatus of heading 85.17.
8537.100 - For a voltage not exceeding 1,000 V value 1. kg 22.25%
8537.200 - For a voltage exceeding 1,000 V value 1. kg 22.25%
85.38 Parts suitable for use solely or principally with
the apparatus of heading 85.35, 85.36 or
85.37.
8538.100 - Boards, panels, consoles, desks, cabinets and
other bases for the goods of heading 85.37, not
equipped with their apparatus
value 1. kg 22.25%
8538.900 - Other value 1. kg 22.25%
85.39 Electric filament or discharge lamps,
including sealed beam lamp units and ultra-
violet or infra-red lamps; arc-lamps.
8539.100 - Sealed beam lamp units value 1. u 22.25%
- Other filament lamps, excluding ultra-violet or
infra-red lamps :
8539.210 -- Tungsten halogen value 1. u 22.25%
8539.220 -- Other, of a power not exceeding 200 W and
for a voltage exceeding 100 V
value 1. u 22.25%
8539.290 -- Other value 1. u 22.25%
- Discharge lamps, other than ultra-violet lamps:
8539.310 -- Fluorescent, hot cathode value 1. u 22.25%
8539.320 -- Mercury or sodium vapour lamps; metal
halide lamps
value 1. u 22.25%
8539.390 -- Other value 1. u 22.25%
Section XVI
Chapter 85
322
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
- Ultra-violet or infra-red lamps; arc-lamps :
8539.410 -- Arc-lamps value 1. u 22.25%
8539.490 -- Other value 1. u 22.25%
8539.900 - Parts value 1. kg 22.25%
85.40 Thermionic, cold cathode or photo-cathode
valves and tubes (for example, vacuum or
vapour or gas filled valves and tubes, mercury
arc rectifying valves and tubes, cathode-ray
tubes, television camera tubes).
- Cathode-ray television picture tubes, including
video monitor cathode-ray tubes :
8540.110 -- Colour value 1. u 22.25%
8540.120 -- Black and white or other monochrome value 1. u 22.25%
8540.200 - Television camera tubes; image converters and
intensifiers; other photo-cathode tubes
value 1. u 22.25%
8540.400 - Data/graphic display tubes, colour, with a
phosphor dot screen pitch smaller than 0.4 mm
value 1. u 22.25%
8540.500 - Data/graphic display tubes, black and white or
other monochrome
value 1. u 22.25%
8540.600 - Other cathode-ray tubes value 1. u 22.25%
- Microwave tubes (for example, magnetrons,
klystrons, travelling wave tubes, carcinotrons),
excluding grid-controlled tubes :
8540.710 -- Magnetrons value 1. u 22.25%
8540.720 -- Klystrons value 1. u 22.25%
8540.790 -- Other value 1. u 22.25%
- Other valves and tubes :
8540.810 -- Receiver or amplifier valves and tubes value 1. u 22.25%
8540.890 -- Other value 1. u 22.25%
- Parts :
8540.910 -- Of cathode-ray tubes value 1. kg 22.25%
8540.990 -- Other value 1. kg 22.25%
85.41 Diodes, transistors and similar semiconductor
devices; photosensitive semiconductor
devices, including photovoltaic cells whether
or not assembled in modules or made up into
panels; light emitting diodes; mounted piezo-
electric crystals.
8541.100 - Diodes, other than photosensitive or light
emitting diodes
value 1. u 22.25%
- Transistors, other than photosensitive
transistors :
8541.210 -- With a dissipation rate of less than 1 W value 1. u 22.25%
8541.290 -- Other value 1. u 22.25%
8541.300 - Thyristors, diacs and triacs, other than
photosensitive devices
value 1. u 22.25%
8541.400 - Photosensitive semiconductor devices,
including photovoltaic cells whether or not
assembled in modules or made up into panels;
light emitting diodes
value 1. u 0%
8541.500 - Other semiconductor devices value 1. u 22.25%
8541.600 - Mounted piezo-electric crystals value 1. u 22.25%
8541.900 - Parts value 1. kg 22.25%
Section XVI
Chapter 85
323
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
85.42 Electronic integrated circuits.
- Electronic integrated circuits :
8542.310 -- Processors and controllers, whether or not
combined with memories, converters, logic
circuits, amplifiers, clock and timing circuits,
or other circuits
value 1. u 22.25%
8542.320 -- Memories value 1. u 22.25%
8542.330 -- Amplifiers value 1. u 22.25%
8542.390 -- Other value 1. u 22.25%
8542.900 - Parts value 1. kg 22.25%
85.43 Electrical machines and apparatus, having
individual functions, not specified or included
elsewhere in this Chapter.
8543.100 - Particle accelerators value 1. u 22.25%
8543.200 - Signal generators value 1. u 22.25%
8543.300 - Machines and apparatus for electroplating,
electrolysis or electrophoresis
value 1. u 22.25%
8543.700 - Other machines and apparatus value 1. u 22.25%
8543.900 - Parts value 1. kg 22.25%
85.44 Insulated (including enamelled or anodised)
wire, cable (including co-axial cable) and other
insulated electric conductors, whether or not
fitted with connectors; optical fibre cables,
made up of individually sheathed fibres,
whether or not assembled with electric
conductors or fitted with connectors.
- Winding wire :
8544.110 -- Of copper value 1. kg 22.25%
8544.190 -- Other value 1. kg 22.25%
8544.200 - Co-axial cable and other co-axial electric
conductors
value 1. kg 22.25%
8544.300 - Ignition wiring sets and other wiring sets of a
kind used in vehicles, aircraft or ships
value 1. kg 33.5%
- Other electric conductors, for a voltage not
exceeding 1,000 V :
8544.420 -- Fitted with connectors value 1. kg 22.25%
8544.490 -- Other value 1. kg 22.25%
8544.600 - Other electric conductors, for a voltage exceeding
1,000 V
value 1. kg 22.25%
8544.700 - Optical fibre cables value 1. kg 22.25%
85.45 Carbon electrodes, carbon brushes, lamp
carbons, battery carbons and other articles of
graphite or other carbon, with or without
metal, of a kind used for electrical purposes.
- Electrodes :
8545.110 -- Of a kind used for furnaces value 1. kg 22.25%
8545.190 -- Other value 1. kg 22.25%
8545.200 - Brushes value 1. kg 22.25%
8545.900 - Other value 1. kg 22.25%
85.46 Electrical insulators of any material.
8546.100 - Of glass value 1. kg 22.25%
Section XVI
Chapter 85
323A
8546.200 - Of ceramics value 1. kg 22.25%
8546.900 - Other value 1. kg 22.25%
85.47 Insulating fittings for electrical machines,
appliances or equipment, being fittings wholly
of insulating material apart from any minor
components of metal (for example, threaded
sockets) incorporated during moulding solely
for purposes of assembly, other than insulators
of heading 85.46; electrical conduit tubing and
joints therefor, of base metal lined with
insulating material.
8547.100 - Insulating fittings of ceramics value 1. kg 22.25%
8547.200 - Insulating fittings of plastics value 1. kg 22.25%
8547.900 - Other value 1. kg 22.25%
85.48 Waste and scrap of primary cells, primary
batteries and electric accumulators; spent
primary cells, spent primary batteries and
spent electric accumulators; electrical parts of
machinery or apparatus, not specified or
included elsewhere in this Chapter.
8548.100 - Waste and scrap of primary cells, primary
batteries and electric accumulators; spent
primary cells, spent primary batteries and
spent electric accumulators
value 1. kg 22.25%
8548.900 - Other value 1. kg 22.25%
_________________
323B
[This page intentionally left blank]
Section XVII
Notes
324
Section XVII
VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT
Notes.
1.- This Section does not cover articles of heading 95.03 or 95.08, or bobsleighs, toboggans or the like of
heading 95.06.
2.- The expressions “parts” and “parts and accessories” do not apply to the following articles, whether or
not they are identifiable as for the goods of this Section :
(a) Joints, washers or the like of any material (classified according to their constituent material or in
heading 84.84) or other articles of vulcanised rubber other than hard rubber (heading 40.16);
(b) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar
goods of plastics (Chapter 39);
(c) Articles of Chapter 82 (tools);
(d) Articles of heading 83.06;
(e) Machines or apparatus of headings 84.01 to 84.79, or parts thereof; articles of heading 84.81 or
84.82 or, provided they constitute integral parts of engines or motors, articles of heading 84.83;
(f) Electrical machinery or equipment (Chapter 85);
(g) Articles of Chapter 90;
(h) Articles of Chapter 91;
(ij) Arms (Chapter 93);
(k) Lamps or lighting fittings of heading 94.05; or
(l) Brushes of a kind used as parts of vehicles (heading 96.03).
3.- References in Chapters 86 to 88 to “parts” or “accessories” do not apply to parts or accessories which
are not suitable for use solely or principally with the articles of those Chapters. A part or accessory
which answers to a description in two or more of the headings of those Chapters is to be classified
under that heading which corresponds to the principal use of that part or accessory.
4.- For the purposes of this Section :
(a) Vehicles specially constructed to travel on both road and rail are classified under the appropriate
heading of Chapter 87;
(b) Amphibious motor vehicles are classified under the appropriate heading of Chapter 87;
(c) Aircraft specially constructed so that they can also be used as road vehicles are classified under
the appropriate heading of Chapter 88.
5.- Air-cushion vehicles are to be classified within this Section with the vehicles to which they are most
akin as follows :
(a) In Chapter 86 if designed to travel on a guide-track (hovertrains);
(b) In Chapter 87 if designed to travel over land or over both land and water;
(c) In Chapter 89 if designed to travel over water, whether or not able to land on beaches or landing-
stages or also able to travel over ice.
Parts and accessories of air-cushion vehicles are to be classified in the same way as those of
vehicles of the heading in which the air-cushion vehicles are classified under the above provisions.
Hovertrain track fixtures and fittings are to be classified as railway track fixtures and fittings, and
signalling, safety or traffic control equipment for hovertrain transport systems as signalling, safety or
traffic control equipment for railways.
_________________
Section XVII
Chapter 86
325
Chapter 86
Railway or tramway locomotives, rolling-stock and parts thereof;
railway or tramway track fixtures and fittings and parts thereof;
mechanical (including electro-mechanical)
traffic signalling equipment of all kinds
Notes.
1.- This Chapter does not cover :
(a) Railway or tramway sleepers of wood or of concrete, or concrete guide-track sections for
hovertrains (heading 44.06 or 68.10);
(b) Railway or tramway track construction material of iron or steel of heading 73.02; or
(c) Electrical signalling, safety or traffic control equipment of heading 85.30.
2.- Heading 86.07 applies, inter alia, to :
(a) Axles, wheels, wheel sets (running gear), metal tyres, hoops and hubs and other parts of wheels;
(b) Frames, underframes, bogies and bissel-bogies;
(c) Axle boxes; brake gear;
(d) Buffers for rolling-stock; hooks and other coupling gear and corridor connections;
(e) Coachwork.
3.- Subject to the provisions of Note 1 above, heading 86.08 applies, inter alia, to :
(a) Assembled track, turntables, platform buffers, loading gauges;
(b) Semaphores, mechanical signal discs, level crossing control gear, signal and point controls, and
other mechanical (including electro-mechanical) signalling, safety or traffic control equipment,
whether or not fitted for electric lighting, for railways, tramways, roads, inland waterways,
parking facilities, port installations or airfields.
_________________
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
86.01 Rail locomotives powered from an external
source of electricity or by electric accumulators.
8601.100 - Powered from an external source of electricity value 1. u 22.25%
8601.200 - Powered by electric accumulators value 1. u 22.25%
86.02 Other rail locomotives; locomotive tenders.
8602.100 - Diesel-electric locomotives value 1. u 22.25%
8602.900 - Other value 1. u 22.25%
86.03 Self-propelled railway or tramway coaches, vans
and trucks, other than those of heading 86.04.
8603.100 - Powered from an external source of electricity value 1. u 22.25%
8603.900 - Other value 1. u 22.25%
86.04 8604.000 Railway or tramway maintenance or service
vehicles, whether or not self-propelled (for
example, workshops, cranes, ballast tampers,
trackliners, testing coaches and track inspection
vehicles).
value 1. u 22.25%
86.05 8605.000 Railway or tramway passenger coaches, not self-
propelled; luggage vans, post office coaches and
other special purpose railway or tramway
coaches, not self-propelled (excluding those of
heading 86.04).
value 1. u 22.25%
86.06 Railway or tramway goods vans and wagons, not
self-propelled.
Section XVII
Chapter 86
326
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
8606.100 - Tank wagons and the like value 1. u 22.25%
8606.300 - Self-discharging vans and wagons, other than
those of subheading 8606.100
value 1. u 22.25%
- Other :
8606.910 -- Covered and closed value 1. u 22.25%
8606.920 -- Open, with non-removable sides of a height
exceeding 60 cm
value 1. u 22.25%
8606.990 -- Other value 1. u 22.25%
86.07 Parts of railway or tramway locomotives or
rolling-stock.
- Bogies, bissel-bogies, axles and wheels, and parts
thereof :
8607.110 -- Driving bogies and bissel-bogies value 1. kg 22.25%
8607.120 -- Other bogies and bissel-bogies value 1. kg 22.25%
8607.190 -- Other, including parts value 1. kg 22.25%
- Brakes and parts thereof :
8607.210 -- Air brakes and parts thereof value 1. kg 22.25%
8607.290 -- Other value 1. kg 22.25%
8607.300 - Hooks and other coupling devices, buffers, and
parts thereof
- Other :
8607.910 -- Of locomotives value 1. kg 22.25%
8607.990 -- Other value 1. kg 22.25%
86.08 8608.000 Railway or tramway track fixtures and fittings;
mechanical (including electro-mechanical)
signalling, safety or traffic control equipment for
railways, tramways, roads, inland waterways,
parking facilities, port installations or airfields;
parts of the foregoing.
value 1. kg 22.25%
86.09 8609.000 Containers (including containers for the
transport of fluids) specially designed and
equipped for carriage by one or more modes of
transport.
value 1. u 22.25%
Section XVII
Chapter 87
327
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 they contain subsidiary provision for the
transport, in connection with the main use of the tractor, of tools, seeds, fertilisers or other goods.
Machines and working tools designed for fitting to tractors of heading 87.01 as interchangeable
equipment remain classified in their respective headings even if presented with the tractor, and whether
or not mounted on it.
3.- Motor chassis fitted with cabs fall in headings 87.02 to 87.04, and not in heading 87.06.
4.- Heading 87.12 includes all children's bicycles. Other children's cycles fall in heading 95.03.
_________________
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
87.01 Tractors (other than tractors of heading
87.09).
8701.100 - Pedestrian controlled tractors value 1. u 33.5%
8701.200 - Road tractors for semi-trailers value 1. u 33.5%
8701.300 - Track-laying tractors value 1. u 33.5%
- Other
8701.901 --- Tractors for agricultural and horticultural
use only
value 1. u 0%
8701.909 --- Other value 1. u 33.5%
87.02 Motor vehicles for the transport of ten or
more persons, including the driver.
8702.100 - With compression-ignition internal
combustion piston engine (diesel or
semi-diesel)
value 1. u 33.5%
8702.900 - Other value 1. u 33.5%
87.03 Motor cars and other motor vehicles
principally designed for the transport of
persons (other than those of heading 87.02),
including station wagons and racing cars.
8703.100 - Vehicles specially designed for travelling on
snow; golf cars and similar vehicles
value 1. u 33.5%
- Other vehicles, with spark-ignition internal
combustion reciprocating piston engine :
-- Of a cylinder capacity not exceeding 1,000 cc
8703.211 --- Vehicles registered as hearses with the
Transport Control Department
value 1. u 33.5%
8703.212 --- Vehicles registered as taxis with the
Transport Control Department
value 1. u 10%
8703.213 --- Go-carts value 1. u 33.5%
8703.217 --- Other vehicles valued at $12,000 or less value 1. u 75%
8703.218 --- Other vehicles valued in excess of $12,000 value 1. u 75% on first
$12,000:
150% on value
in excess of
$12,000
-- Of a cylinder capacity exceeding 1,000 cc
but not exceeding 1,500 cc
Section XVII
Chapter 87
328
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
8703.221 --- Vehicles registered as hearses with the
Transport Control Department
value 1. u 33.5%
8703.222 --- Vehicles registered as taxis with the
Transport Control Department
value 1. u 10%
8703.223 --- Go-carts value 1. u 33.5%
8703.227 --- Other vehicles valued at $12,000 or less value 1. u 75%
8703.228 --- Other vehicles valued in excess of $12,000 value 1. u 75% on first
$12,000:
150% on value
in excess of
$12,000
-- Of a cylinder capacity exceeding 1,500 cc
but not exceeding 3,000 cc
8703.231 --- Vehicles registered as hearses with the
Transport Control Department
value 1. u 33.5%
8703.232 --- Vehicles registered as taxis with the
Transport Control Department
value 1. u 10%
8703.233 --- Go-carts value 1. u 33.5%
8703.237 --- Other vehicles valued at $12,000 or less value 1. u 75%
8703.238 --- Other vehicles valued in excess of $12,000 value 1. u 75% on first
$12,000:
150% on value
in excess of
$12,000
-- Of a cylinder capacity exceeding 3,000 cc
8703.241 --- Vehicles registered as hearses with the
Transport Control Department
value 1. u 33.5%
8703.242 --- Vehicles registered as taxis with the
Transport Control Department
value 1. u 10%
8703.243 --- Go-carts 33.5%
8703.247 --- Other vehicles valued at $12,000 or less value 1. u 75%
8703.248 --- Other vehicles valued in excess of $12,000 value 1. u 75% on first
$12,000:
150% on value
in excess of
$12,000
- Other vehicles, with compression-ignition
internal combustion piston engine (diesel or
semi-diesel) :
-- Of a cylinder capacity not exceeding 1,500 cc
8703.311 --- Vehicles registered as hearses with the
Transport Control Department
value 1. u 33.5%
8703.312 --- Vehicles registered as taxis with the
Transport Control Department
value 1. u 10%
8703.313 --- Go-carts 33.5%
8703.317 --- Other vehicles valued at $12,000 or less value 1. u 75%
8703.318 --- Other vehicles valued in excess of $12,000 value 1. u 75% on first
$12,000:
150% on value
in excess of
$12,000
-- Of a cylinder capacity exceeding 1,500 cc
but not exceeding 2,500 cc
8703.321 --- Vehicles registered as hearses with the
Transport Control Department
value 1. u 33.5%
8703.322 --- Vehicles registered as taxis with the
Transport Control Department
value 1. u 10%
8703.323 --- Go-carts 33.5%
Section XVII
Chapter 87
329
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
8703.327 --- Other vehicles valued at $12,000 or less value 1. u 75%
8703.328 --- Other vehicles valued in excess of $12,000 value 1. u 75% on first
$12,000:
150% on value
in excess of
$12,000
-- Of a cylinder capacity exceeding 2,500 cc
8703.331 --- Vehicles registered as hearses with the
Transport Control Department
value 1. u 33.5%
8703.332 --- Vehicles registered as taxis with the
Transport Control Department
value 1. u 10%
8703.333 --- Go-carts 33.5%
8703.337 --- Other vehicles valued at $12,000 or less value 1. u 75%
8703.338 --- Other vehicles valued in excess of $12,000 value 1. u 75% on first
$12,000:
150% on value
in excess of
$12,000
- Other
8703.901 --- Electrical cars value 1. u 0%
8703.907 --- Other vehicles valued at $12,000 or less value 1. u 75%
8703.908 --- Other vehicles valued in excess of $12,000 value 1. u 75% on first
$12,000:
150% on value
in excess of
$12,000
87.04 Motor vehicles for the transport of goods.
8704.100 - Dumpers designed for off-highway use value 1. u 33.5%
- Other, with compression-ignition internal
combustion piston engine (diesel or semi-
diesel) :
8704.210 -- g.v.w. not exceeding 5 tonnes value 1. u 33.5%
8704.220 -- g.v.w. exceeding 5 tonnes but not exceeding
20 tonnes
value 1. u 33.5%
8704.230 -- g.v.w. exceeding 20 tonnes value 1. u 33.5%
- Other, with spark-ignition internal combustion
piston engine :
8704.310 -- g.v.w. not exceeding 5 tonnes value 1. u 33.5%
8704.320 -- g.v.w. exceeding 5 tonnes value 1. u 33.5%
8704.900 - Other value 1. u 33.5%
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).
8705.100 - Crane lorries value 1. u 33.5%
8705.200 - Mobile drilling derricks value 1. u 33.5%
8705.300 - Fire fighting vehicles value 1. u 33.5%
8705.400 - Concrete-mixer lorries value 1. u 33.5%
8705.900 - Other value 1. u 33.5%
87.06 8706.000 Chassis fitted with engines, for the motor
vehicles of headings 87.01 to 87.05.
value 1. u 75%
Section XVII
Chapter 87
330
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
87.07 Bodies (including cabs), for the motor
vehicles of headings 87.01 to 87.05.
8707.100 - For the vehicles of heading 87.03 value 1. u 33.5%
8707.900 - Other value 1. u 33.5%
87.08 Parts and accessories of the motor vehicles
of headings 87.01 to 87.05.
8708.100 - Bumpers and parts thereof value 1. u 33.5%
- Other parts and accessories of bodies
(including cabs) :
8708.210 -- Safety seat belts value 1. u 33.5%
8708.290 -- Other value 1. u 33.5%
8708.300 - Brakes and servo-brakes; parts thereof value 1. u 33.5%
8708.400 - Gear boxes and parts thereof value 1. u 33.5%
8708.500 - Drive-axles with differential, whether or not
provided with other transmission components,
and non-driving axles; parts thereof
value 1. u 33.5%
8708.700 - Road wheels and parts and accessories thereof value 1. u 33.5%
8708.800 - Suspension systems and parts thereof
(including shock-absorbers)
value 1. u 33.5%
- Other parts and accessories :
8708.910 -- Radiators and parts thereof value 1. u 33.5%
8708.920 -- Silencers (mufflers) and exhaust pipes; parts
thereof
value 1. u 33.5%
8708.930 -- Clutches and parts thereof value 1. u 33.5%
8708.940 -- Steering wheels, steering columns and
steering boxes; parts thereof
value 1. u 33.5%
8708.950 -- Safety airbags with inflater system; parts
thereof
value 1. u 33.5%
8708.990 -- Other value 1. u 33.5%
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 :
8709.110 -- Electrical value 1. u 33.5%
8709.190 -- Other value 1. u 33.5%
8709.900 - Parts value 1. kg 33.5%
87.10 8710.000 Tanks and other armoured fighting vehicles,
motorised, whether or not fitted with
weapons, and parts of such vehicles.
value 1. u 33.5%
87.11 Motorcycles (including mopeds) and cycles
fitted with an auxiliary motor, with or without
side-cars; side-cars.
8711.100 - With reciprocating internal combustion piston
engine of a cylinder capacity not exceeding 50 cc
value 1. u 33.5%
8711.200 - With reciprocating internal combustion piston
engine of a cylinder capacity exceeding 50 cc
but not exceeding 250 cc
value 1. u 33.5%
8711.300 - With reciprocating internal combustion piston
engine of a cylinder capacity exceeding 250 cc
but not exceeding 500 cc
value 1. u 33.5%
Section XVII
Chapter 87
331
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
8711.400 - With reciprocating internal combustion piston
engine of a cylinder capacity exceeding 500 cc
but not exceeding 800 cc
value 1. u 33.5%
8711.500 - With reciprocating internal combustion piston
engine of a cylinder capacity exceeding 800 cc
value 1. u 33.5%
8711.900 - Other value 1. u 0%
87.12 8712.000 Bicycles and other cycles (including delivery
tricycles), not motorised.
value 1. u 22.25%
87.13 Carriages for disabled persons, whether or not
motorised or otherwise mechanically
propelled.
8713.100 - Not mechanically propelled value 1. u 0%
8713.900 - Other value 1. u 0%
87.14 Parts and accessories of vehicles of headings
87.11 to 87.13.
- Of motorcycles (including mopeds) :
8714.110 -- Saddles value 1. kg 33.5%
8714.190 -- Other value 1. kg 33.5%
8714.200 - Of carriages for disabled persons value 1. kg 0%
- Other :
8714.910 -- Frames and forks, and parts thereof value 1. kg 22.25%
8714.920 -- Wheel rims and spokes value 1. kg 22.25%
8714.930 -- Hubs, other than coaster braking hubs and
hub brakes, and free-wheel sprocket-wheels
value 1. kg 22.25%
8714.940 -- Brakes, including coaster braking hubs and
hub brakes, and parts thereof
value 1. kg 22.25%
8714.950 -- Saddles value 1. kg 22.25%
8714.960 -- Pedals and crank-gear, and parts thereof value 1. kg 22.25%
8714.990 -- Other value 1. kg 22.25%
87.15 8715.000 Baby carriages and parts thereof. value 1. kg 22.25%
87.16 Trailers and semi-trailers; other vehicles, not
mechanically propelled; parts thereof.
8716.100 - Trailers and semi-trailers of the caravan type,
for housing or camping
value 1. u 22.25%
8716.200 - Self-loading or self-unloading trailers and
semi-trailers for agricultural purposes
value 1. u 22.25%
- Other trailers and semi-trailers for the
transport of goods :
8716.310 -- Tanker trailers and tanker semi-trailers value 1. u 22.25%
8716.390 -- Other value 1. u 22.25%
8716.400 - Other trailers and semi-trailers value 1. u 22.25%
8716.800 - Other vehicles value 1. u 22.25%
8716.900 - Parts value 1. kg 22.25%
_________________
Section XVII
Chapter 88
332
Chapter 88
Aircraft, spacecraft, and parts thereof
Subheading Note.
1.- For the purposes of subheadings 8802.110 to 8802.400, the expression “unladen weight” means the
weight of the machine in normal flying order, excluding the weight of the crew and of fuel and equipment
other than permanently fitted items of equipment.
_________________
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
88.01 8801.000 Balloons and dirigibles; gliders, hang gliders and
other non-powered aircraft.
value 1. u 22.25%
88.02 Other aircraft (for example, helicopters,
aeroplanes); spacecraft (including satellites) and
suborbital and spacecraft launch vehicles.
- Helicopters :
8802.110 -- Of an unladen weight not exceeding 2,000 kg value 1. u 22.25%
8802.120 -- Of an unladen weight exceeding 2,000 kg value 1. u 22.25%
8802.200 - Aeroplanes and other aircraft, of an unladen
weight not exceeding 2,000 kg
value 1. u 22.25%
8802.300 - Aeroplanes and other aircraft, of an unladen weight
exceeding 2,000 kg but not exceeding 15,000 kg
value 1. u 22.25%
8802.400 - Aeroplanes and other aircraft, of an unladen weight
exceeding 15,000 kg
value 1. u 22.25%
8802.600 - Spacecraft (including satellites) and suborbital and
spacecraft launch vehicles
value 1. u 22.25%
88.03 Parts of goods of heading 88.01 or 88.02.
8803.100 - Propellers and rotors and parts thereof value 1. u 22.25%
8803.200 - Under-carriages and parts thereof value 1. u 22.25%
8803.300 - Other parts of aeroplanes or helicopters value 1. u 22.25%
8803.900 - Other value 1. u 22.25%
88.04 8804.000 Parachutes (including dirigible parachutes and
paragliders) and rotochutes; parts thereof and
accessories thereto.
value 1. u 22.25%
88.05 Aircraft launching gear; deck-arrestor or similar
gear; ground flying trainers; parts of the
foregoing articles.
8805.100 - Aircraft launching gear and parts thereof; deck-
arrestor or similar gear and parts thereof
value 1. u 22.25%
- Ground flying trainers and parts thereof :
8805.210 -- Air combat simulators and parts thereof value 1. u 22.25%
8805.290 -- Other value 1. u 22.25%
_________________
Section XVII
Chapter 89
333
Chapter 89
Ships, boats and floating structures
Note.
1.- A hull, an unfinished or incomplete vessel, assembled, unassembled or disassembled, or a complete
vessel unassembled or disassembled, is to be classified in heading 89.06 if it does not have the essential
character of a vessel of a particular kind.
_________________
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
89.01 Cruise ships, excursion boats, ferry-boats, cargo
ships, barges and similar vessels for the transport
of persons or goods.
8901.100 - Cruise ships, excursion boats and similar vessels
principally designed for the transport of persons;
ferry-boats of all kinds
value 1. u 33.5%
8901.200 - Tankers value 1. u 33.5%
8901.300 - Refrigerated vessels, other than those of
subheading 8901.200
value 1. u 33.5%
8901.900 - Other vessels for the transport of goods and other
vessels for the transport of both persons and
goods
value 1. u 33.5%
89.02 8902.000 Fishing vessels; factory ships and other vessels
for processing or preserving fishery products.
value 1. u 33.5%
89.03 Yachts and other vessels for pleasure or sports;
rowing boats and canoes.
8903.100 - Inflatable value 1. u 33.5%
- Other :
8903.910 -- Sailboats, with or without auxiliary motor value 1. u 33.5%
8903.920 -- Motorboats, other than outboard motorboats value 1. u 33.5%
-- Other :
8903.991 --- Vessels, not inflatable, primarily propelled by
oars for pleasure or sports
value 1. u 22.25%
8903.999 --- Other value 1. u 33.5%
89.04 8904.000 Tugs and pusher craft. value 1. u 33.5%
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.
8905.100 - Dredgers value 1. u 33.5%
8905.200 - Floating or submersible drilling or production
platforms
value 1. u 33.5%
8905.900 - Other value 1. u 33.5%
89.06 Other vessels, including warships and lifeboats
other than rowing boats.
8906.100 - Warships value 1. u 33.5%
8906.900 - Other value 1. u 33.5%
89.07 Other floating structures (for example, rafts,
tanks, coffer-dams, landing-stages, buoys and
beacons).
8907.100 - Inflatable rafts value 1. u 33.5%
Section XVII
Chapter 89
334
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
8907.900 - Other value 1. u 33.5%
89.08 8908.000 Vessels and other floating structures for breaking
up.
value 1. u 33.5%
_________________
Section XVIII
Chapter 90
335
Section XVIII
OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING,
CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS
AND APPARATUS; CLOCKS AND WATCHES;
MUSICAL INSTRUMENTS;
PARTS AND ACCESSORIES THEREOF
Chapter 90
Optical, photographic,
cinematographic, measuring, checking,
precision, medical or surgical instruments
and apparatus; parts and accessories thereof
Notes.
1.- This Chapter does not cover:
(a) Articles of a kind used in machines, appliances or for other technical uses, of vulcanised rubber
other than hard rubber (heading 40.16), of leather or of composition leather (heading 42.05) or of
textile material (heading 59.11);
(b) Supporting belts or other support articles of textile material, whose intended effect on the organ to be
supported or held derives solely from their elasticity (for example, maternity belts, thoracic support
bandages, abdominal support bandages, supports for joints or muscles) (Section XI);
(c) Refractory goods of heading 69.03; ceramic wares for laboratory, chemical or other technical uses, of
heading 69.09;
(d) Glass mirrors, not optically worked, of heading 70.09, or mirrors of base metal or of precious metal,
not being optical elements (heading 83.06 or Chapter 71);
(e) Goods of heading 70.07, 70.08, 70.11, 70.14, 70.15 or 70.17;
(f) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV) or similar goods
of plastics (Chapter 39);
(g) Pumps incorporating measuring devices, of heading 84.13; weight-operated counting or checking
machinery, or separately presented weights for balances (heading 84.23); lifting or handling
machinery (headings 84.25 to 84.28); paper or paperboard cutting machines of all kinds (heading
84.41); fittings for adjusting work or tools on machine-tools, of heading 84.66, including fittings with
optical devices for reading the scale (for example, “optical” dividing heads) but not those which are in
themselves essentially optical instruments (for example, alignment telescopes); calculating machines
(heading 84.70); valves or other appliances of heading 84.81; machines and apparatus (including
apparatus for the projection or drawing of circuit patterns on sensitised semiconductor materials)
of heading 84.86;
(h) Searchlights or spotlights of a kind used for cycles or motor vehicles (heading 85.12); portable
electric lamps of heading 85.13; cinematographic sound recording, reproducing or re-recording
apparatus (heading 85.19); sound-heads (heading 85.22); television cameras, digital cameras and
video camera recorders (heading 85.25); radar apparatus, radio navigational aid apparatus or
radio remote control apparatus (heading 85.26); connectors for optical fibres, optical fibre bundles
or cables (heading 85.36); numerical control apparatus of heading 85.37; sealed beam lamp units
of heading 85.39; optical fibre cables of heading 85.44;
(ij) Searchlights or spotlights of heading 94.05;
(k) Articles of Chapter 95;
(l) Capacity measures, which are to be classified according to their constituent material; or
(m) Spools, reels or similar supports (which are to be classified according to their constituent material,
for example, in heading 39.23 or Section XV).
2.- Subject to Note 1 above, parts and accessories for machines, apparatus, instruments or articles of this
Chapter are to be classified according to the following rules :
(a) Parts and accessories which are goods included in any of the headings of this Chapter or of Chapter
84, 85 or 91 (other than heading 84.87, 85.48 or 90.33) are in all cases to be classified in their
respective headings;
Section XVIII
Chapter 90
336
(b) Other parts and accessories, if suitable for use solely or principally with a particular kind of
machine, instrument or apparatus, or with a number of machines, instruments or apparatus of the
same heading (including a machine, instrument or apparatus of heading 90.10, 90.13 or 90.31) are
to be classified with the machines, instruments or apparatus of that kind;
(c) All other parts and accessories are to be classified in heading 90.33.
3.- The provisions of Notes 3 and 4 to Section XVI apply also to this Chapter.
4.- Heading 90.05 does not apply to telescopic sights for fitting to arms, periscopic telescopes for fitting to
submarines or tanks, or to telescopes for machines, appliances, instruments or apparatus of this
Chapter or Section XVI; such telescopic sights and telescopes are to be classified in heading 90.13.
5.- Measuring or checking optical instruments, appliances or machines which, but for this Note, could be
classified both in heading 90.13 and in heading 90.31 are to be classified in heading 90.31.
6.- For the purposes of heading 90.21, the expression “orthopaedic appliances” means appliances for :
- Preventing or correcting bodily deformities; or
- Supporting or holding parts of the body following an illness, operation or injury.
Orthopaedic appliances include footwear and special insoles designed to correct orthopaedic
conditions, provided that they are either (1) made to measure or (2) mass-produced, presented singly
and not in pairs and designed to fit either foot equally.
7.- Heading 90.32 applies only to :
(a) Instruments and apparatus for automatically controlling the flow, level, pressure or other variables
of liquids or gases, or for automatically controlling temperature, whether or not their operation
depends on an electrical phenomenon which varies according to the factor to be automatically
controlled, which are designed to bring this factor to, and maintain it at, a desired value, stabilised
against disturbances, by constantly or periodically measuring its actual value; and
(b) Automatic regulators of electrical quantities, and instruments or apparatus for automatically
controlling non-electrical quantities the operation of which depends on an electrical phenomenon
varying according to the factor to be controlled, which are designed to bring this factor to, and
maintain it at, a desired value, stabilised against disturbances, by constantly or periodically
measuring its actual value.
_________________
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
90.01 Optical fibres and optical fibre bundles; optical
fibre cables other than those of heading 85.44;
sheets and plates of polarising material; lenses
(including contact lenses), prisms, mirrors and
other optical elements, of any material,
unmounted, other than such elements of glass not
optically worked.
9001.100 - Optical fibres, optical fibre bundles and cables value 1. kg 22.25%
9001.200 - Sheets and plates of polarising material value 1. kg 22.25%
- Contact lenses :
9001.301 --- Corrective value 1. u 0%
9001.309 --- Other value 1. u 22.25%
9001.400 - Spectacle lenses of glass value 1. u 22.25%
9001.500 - Spectacle lenses of other materials value 1. u 22.25%
9001.900 - Other value 1. kg 22.25%
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 :
-- For cameras, projectors or photographic enlargers
or reducers :
9002.111 --- For photographic and cinematographic
cameras; projectors
value 1. kg 8.5%
9002.112 --- For photographic enlargers or reducers value 1. kg 22.25%
9002.190 -- Other value 1. kg 22.25%
Section XVIII
Chapter 90
337
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
- Filters :
9002.201 --- For photographic and cinematographic
cameras; projectors
value 1. kg 8.5%
9002.209 --- Other value 1. kg 22.25%
- Other :
9002.901 --- For photographic and cinematographic
cameras; projectors
value 1. kg 8.5%
9002.909 --- Other value 1. kg 22.25%
90.03 Frames and mountings for spectacles, goggles or
the like, and parts thereof.
- Frames and mountings :
9003.110 -- Of plastics value 1. u 22.25%
9003.190 -- Of other materials value 1. u 22.25%
9003.900 - Parts value 1. kg 22.25%
90.04 Spectacles, goggles and the like, corrective,
protective or other.
- Sunglasses :
9004.101 --- Corrective value 1. u 0%
9004.109 --- Other value 1. u 22.25%
- Other :
9004.901 --- Corrective value 1. u 0%
9004.909 --- Other value 1. u 22.25%
90.05 Binoculars, monoculars, other optical telescopes,
and mountings therefor; other astronomical
instruments and mountings therefor, but not
including instruments for radio-astronomy.
9005.100 - Binoculars value 1. u 22.25%
9005.800 - Other instruments value 1. u 22.25%
9005.900 - Parts and accessories (including mountings) value 1. kg 22.25%
90.06 Photographic (other than cinematographic)
cameras; photographic flashlight apparatus and
flashbulbs other than discharge lamps of heading
85.39.
9006.100 - Cameras of a kind used for preparing printing
plates or cylinders
value 1. u 8.5%
9006.300 - 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
value 1. u 8.5%
9006.400 - Instant print cameras value 1. u 8.5%
- Other cameras :
9006.510 -- With a through-the-lens viewfinder (single lens
reflex (SLR)), for roll film of a width not exceeding
35 mm
value 1. u 8.5%
9006.520 -- Other, for roll film of a width less than 35 mm value 1. u 8.5%
9006.530 -- Other, for roll film of a width of 35 mm value 1. u 8.5%
9006.590 -- Other value 1. u 8.5%
- Photographic flashlight apparatus and flashbulbs :
9006.610 -- Discharge lamp (“electronic”) flashlight apparatus value 1. u 8.5%
9006.690 -- Other value 1. u 8.5%
- Parts and accessories :
Section XVIII
Chapter 90
338
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
9006.910 -- For cameras value 1. kg 8.5%
9006.990 -- Other value 1. kg 8.5%
90.07 Cinematographic cameras and projectors, whether
or not incorporating sound recording or
reproducing apparatus.
- Cameras :
9007.110 -- For film of less than 16 mm width or for double-8
mm film
value 1. u 8.5%
9007.190 -- Other value 1. u 8.5%
9007.200 - Projectors value 1. u 8.5%
- Parts and accessories :
9007.910 -- For cameras value 1. kg 8.5%
9007.920 -- For projectors value 1. kg 8.5%
90.08 Image projectors, other than cinematographic;
photographic (other than cinematographic)
enlargers and reducers.
9008.100 - Slide projectors value 1. u 22.25%
9008.200 - Microfilm, microfiche or other microform readers,
whether or not capable of producing copies
value 1. u 22.25%
9008.300 - Other image projectors value 1. u 22.25%
9008.400 - Photographic (other than cinematographic)
enlargers and reducers
value 1. u 22.25%
9008.900 - Parts and accessories value 1. kg 22.25%
[90.09]
90.10 Apparatus and equipment for photographic
(including cinematographic) laboratories, not
specified or included elsewhere in this Chapter;
negatoscopes; projection screens.
9010.100 - Apparatus and equipment for automatically
developing photographic (including
cinematographic) film or paper in rolls or for
automatically exposing developed film to rolls of
photographic paper
value 1. u 8.5%
9010.500 - Other apparatus and equipment for photographic
(including cinematographic) laboratories;
negatoscopes
value 1. u 8.5%
9010.600 - Projection screens value 1. u 8.5%
9010.900 - Parts and accessories value 1. kg 8.5%
90.11 Compound optical microscopes, including those
for photomicrography, cinephotomicrography or
microprojection.
9011.100 - Stereoscopic microscopes value 1. u 22.25%
9011.200 - Other microscopes, for photomicrography,
cinephoto-micrography or microprojection
value 1. u 22.25%
9011.800 - Other microscopes value 1. u 22.25%
9011.900 - Parts and accessories value 1. kg 22.25%
90.12 Microscopes other than optical microscopes;
diffraction apparatus.
9012.100 - Microscopes other than optical microscopes;
diffraction apparatus
value 1. u 22.25%
9012.900 - Parts and accessories value 1. kg 22.25%
Section XVIII
Chapter 90
339
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
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.
9013.100 - Telescopic sights for fitting to arms; periscopes;
telescopes designed to form parts of machines,
appliances, instruments or apparatus of this
Chapter or Section XVI
value 1. u 22.25%
9013.200 - Lasers, other than laser diodes value 1. u 22.25%
9013.800 - Other devices, appliances and instruments value 1. u 22.25%
9013.900 - Parts and accessories value 1. kg 22.25%
90.14 Direction finding compasses; other navigational
instruments and appliances.
9014.100 - Direction finding compasses value 1. u 22.25%
9014.200 - Instruments and appliances for aeronautical or
space navigation (other than compasses)
value 1. u 22.25%
9014.800 - Other instruments and appliances value 1. u 22.25%
9014.900 - Parts and accessories value 1. kg 22.25%
90.15 Surveying (including photogrammetrical
surveying), hydrographic, oceanographic,
hydrological, meteorological or geophysical
instruments and appliances, excluding compasses;
rangefinders.
9015.100 - Rangefinders value 1. u 22.25%
9015.200 - Theodolites and tachymeters (tacheometers) value 1. u 22.25%
9015.300 - Levels value 1. u 22.25%
9015.400 - Photogrammetrical surveying instruments and
appliances
value 1. u 22.25%
9015.800 - Other instruments and appliances value 1. u 22.25%
9015.900 - Parts and accessories value 1. kg 22.25%
90.16 9016.000 Balances of a sensitivity of 5 cg or better, with or
without weights.
value 1. kg 22.25%
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.
9017.100 - Drafting tables and machines, whether or not
automatic
value 1. u 22.25%
9017.200 - Other drawing, marking-out or mathematical
calculating instruments
value 1. u 22.25%
9017.300 - Micrometers, callipers and gauges value 1. u 22.25%
9017.800 - Other instruments value 1. u 22.25%
9017.900 - Parts and accessories value 1. kg 22.25%
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) :
9018.110 -- Electro-cardiographs value 1. u 22.25%
Section XVIII
Chapter 90
340
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
9018.120 -- Ultrasonic scanning apparatus value 1. u 22.25%
9018.130 -- Magnetic resonance imaging apparatus value 1. u 22.25%
9018.140 -- Scintigraphic apparatus value 1. u 22.25%
9018.190 -- Other value 1. u 22.25%
9018.200 - Ultra-violet or infra-red ray apparatus value 1. kg 22.25%
- Syringes, needles, catheters, cannulae and the like :
9018.310 -- Syringes, with or without needles value 1. u 22.25%
9018.320 -- Tubular metal needles and needles for sutures value 1. kg 22.25%
9018.390 -- Other value 1. kg 22.25%
- Other instruments and appliances, used in dental
sciences :
9018.410 -- Dental drill engines, whether or not combined on
a single base with other dental equipment
value 1. kg 22.25%
9018.490 -- Other value 1. u 22.25%
9018.500 - Other ophthalmic instruments and appliances value 1. kg 22.25%
- Other instruments and appliances :
9018.901 --- Cardiac defibrillators value 1. u 0%
9018.909 --- Other value 1. u 22.25%
90.19 Mechano-therapy appliances; massage apparatus;
psychological aptitude-testing apparatus; ozone
therapy, oxygen therapy, aerosol therapy, artificial
respiration or other therapeutic respiration
apparatus.
9019.100 - Mechano-therapy appliances; massage apparatus;
psychological aptitude-testing apparatus
value 1. kg 22.25%
9019.200 - Ozone therapy, oxygen therapy, aerosol therapy,
artificial respiration or other therapeutic respiration
apparatus
value 1. kg 22.25%
90.20 9020.000 Other breathing appliances and gas masks,
excluding protective masks having neither
mechanical parts nor replaceable filters.
value 1. kg 22.25%
90.21 Orthopaedic appliances, including crutches,
surgical belts and trusses; splints and other
fracture appliances; artificial parts of the body;
hearing aids and other appliances which are worn
or carried, or implanted in the body, to
compensate for a defect or disability.
9021.100 - Orthopaedic or fracture appliances value 1. kg 0%
- Artificial teeth and dental fittings :
9021.210 -- Artificial teeth value 1. kg 0%
9021.290 -- Other value 1. kg 0%
- Other artificial parts of the body :
9021.310 -- Artificial joints value 1. kg 0%
9021.390 -- Other value 1. kg 0%
9021.400 - Hearing aids, excluding parts and accessories value 1. u 0%
9021.500 - Pacemakers for stimulating heart muscles,
excluding parts and accessories
value 1. u 0%
9021.900 - Other value 1. kg 0%
Section XVIII
Chapter 90
341
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
90.22 Apparatus based on the use of X-rays or of alpha,
beta or gamma radiations, whether or not for
medical, surgical, dental or veterinary uses,
including radiography or radiotherapy apparatus,
X-ray tubes and other X-ray generators, high
tension generators, control panels and desks,
screens, examination or treatment tables, chairs
and the like.
- Apparatus based on the use of X-rays, whether or
not for medical, surgical, dental or veterinary uses,
including radiography or radiotherapy apparatus :
9022.120 -- Computed tomography apparatus value 1. u 22.25%
9022.130 -- Other, for dental uses value 1. u 22.25%
9022.140 -- Other, for medical, surgical or veterinary uses value 1. u 22.25%
9022.190 -- For other uses value 1. u 22.25%
- Apparatus based on the use of alpha, beta or
gamma radiations, whether or not for medical,
surgical, dental or veterinary uses, including
radiography or radiotherapy apparatus :
9022.210 -- For medical, surgical, dental or veterinary uses value 1. u 22.25%
9022.290 -- For other uses value 1. u 22.25%
9022.300 - X-ray tubes value 1. u 22.25%
9022.900 - Other, including parts and accessories value 1. kg 22.25%
90.23 9023.000 Instruments, apparatus and models, designed for
demonstrational purposes (for example, in
education or exhibitions), unsuitable for other
uses.
value 1. kg 22.25%
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).
9024.100 - Machines and appliances for testing metals value 1. u 22.25%
9024.800 - Other machines and appliances value 1. u 22.25%
9024.900 - Parts and accessories value 1. kg 22.25%
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 :
9025.110 -- Liquid-filled, for direct reading value 1. u 22.25%
9025.190 -- Other value 1. u 22.25%
9025.800 - Other instruments value 1. u 22.25%
9025.900 - Parts and accessories value 1. kg 22.25%
90.26 Instruments and apparatus for measuring or
checking the flow, level, pressure or other
variables of liquids or gases (for example, flow
meters, level gauges, manometers, heat meters),
excluding instruments and apparatus of heading
90.14, 90.15, 90.28 or 90.32.
9026.100 - For measuring or checking the flow or level of
liquids
value 1. u 22.25%
9026.200 - For measuring or checking pressure value 1. u 22.25%
9026.800 - Other instruments or apparatus value 1. u 22.25%
9026.900 - Parts and accessories value 1. kg 22.25%
Section XVIII
Chapter 90
342
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
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.
9027.100 - Gas or smoke analysis apparatus value 1. u 22.25%
9027.200 - Chromatographs and electrophoresis instruments value 1. u 22.25%
9027.300 - Spectrometers, spectrophotometers and
spectrographs using optical radiations (UV, visible,
IR)
value 1. u 22.25%
9027.500 - Other instruments and apparatus using optical
radiations (UV, visible, IR)
value 1. u 22.25%
9027.800 - Other instruments and apparatus value 1. u 22.25%
9027.900 - Microtomes; parts and accessories value 1. u 22.25%
90.28 Gas, liquid or electricity supply or production
meters, including calibrating meters therefor.
9028.100 - Gas meters value 1. u 22.25%
9028.200 - Liquid meters value 1. u 22.25%
9028.300 - Electricity meters value 1. u 22.25%
9028.900 - Parts and accessories value 1. kg 22.25%
90.29 Revolution counters, production counters,
taximeters, mileometers, pedometers and the like;
speed indicators and tachometers, other than
those of heading 90.14 or 90.15; stroboscopes.
9029.100 - Revolution counters, production counters,
taximeters, mileometers, pedometers and the like
value 1. u 22.25%
9029.200 - Speed indicators and tachometers; stroboscopes value 1. u 22.25%
9029.900 - Parts and accessories value 1. kg 22.25%
90.30 Oscilloscopes, spectrum analysers and other
instruments and apparatus for measuring or
checking electrical quantities, excluding meters of
heading 90.28; instruments and apparatus for
measuring or detecting alpha, beta, gamma, X-ray,
cosmic or other ionising radiations.
9030.100 - Instruments and apparatus for measuring or
detecting ionising radiations
value 1. u 22.25%
9030.200 - Oscilloscopes and oscillographs value 1. u 22.25%
- Other instruments and apparatus, for measuring or
checking voltage, current, resistance or power :
9030.310 -- Multimeters without a recording device value 1. u 22.25%
9030.320 -- Multimeters with a recording device value 1. u 22.25%
9030.330 -- Other, without a recording device value 1. u 22.25%
9030.390 -- Other, with a recording device value 1. u 22.25%
9030.400 - Other instruments and apparatus, specially
designed for telecommunications (for example,
cross-talk meters, gain measuring instruments,
distortion factor meters, psophometers)
value 1. u 22.25%
- Other instruments and apparatus :
9030.820 -- For measuring or checking semiconductor wafers
or devices
value 1. u 22.25%
9030.840 -- Other, with a recording device value 1. u 22.25%
9030.890 -- Other value 1. u 22.25%
Section XVIII
Chapter 90
343
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
9030.900 - Parts and accessories value 1. kg 22.25%
90.31 Measuring or checking instruments, appliances
and machines, not specified or included elsewhere
in this Chapter; profile projectors.
9031.100 - Machines for balancing mechanical parts value 1. u 22.25%
9031.200 - Test benches value 1. u 22.25%
- Other optical instruments and appliances :
9031.410 -- For inspecting semiconductor wafers or devices or
for inspecting photomasks or reticles used in
manufacturing semiconductor devices
value 1. u 22.25%
9031.490 -- Other value 1. u 22.25%
9031.800 - Other instruments, appliances and machines value 1. u 22.25%
9031.900 - Parts and accessories value 1. kg 22.25%
90.32 Automatic regulating or controlling instruments
and apparatus.
9032.100 - Thermostats value 1. u 22.25%
9032.200 - Manostats value 1. u 22.25%
- Other instruments and apparatus :
9032.810 -- Hydraulic or pneumatic value 1. u 22.25%
9032.890 -- Other value 1. u 22.25%
9032.900 - Parts and accessories value 1. kg 22.25%
90.33 9033.000 Parts and accessories (not specified or included
elsewhere in this Chapter) for machines,
appliances, instruments or apparatus of Chapter
90.
value 1. kg 22.25%
_________________
Section XVIII
Chapter 91
344
Chapter 91
Clocks and watches and parts thereof
Notes.
1.- This Chapter does not cover :
(a) Clock or watch glasses or weights (classified according to their constituent material);
(b) Watch chains (heading 71.13 or 71.17, as the case may be);
(c) Parts of general use defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of
plastics (Chapter 39) or of precious metal or metal clad with precious metal (generally heading
71.15); clock or watch springs are, however, to be classified as clock or watch parts (heading 91.14);
(d) Bearing balls (heading 73.26 or 84.82, as the case may be);
(e) Articles of heading 84.12 constructed to work without an escapement;
(f) Ball bearings (heading 84.82); or
(g) Articles of Chapter 85, not yet assembled together or with other components into watch or clock
movements or into articles suitable for use solely or principally as parts of such movements (Chapter
85).
2.- Heading 91.01 covers only watches with case wholly of precious metal or of metal clad with precious
metal, or of the same materials combined with natural or cultured pearls, or precious or semi-precious
stones (natural, synthetic or reconstructed) of headings 71.01 to 71.04. 0Watches with case of base
metal inlaid with precious metal fall in heading 91.02.
3.- For the purposes of this Chapter, the expression “watch movements” means devices regulated by a
balance-wheel and hairspring, quartz crystal or any other system capable of determining intervals of
time, with a display or a system to which a mechanical display can be incorporated. Such watch
movements shall not exceed 12 mm in thickness and 50 mm in width, length or diameter.
4.- Except as provided in Note 1, movements and other parts suitable for use both in clocks or watches and
in other articles (for example, precision instruments) are to be classified in this Chapter.
_________________
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
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 :
9101.110 -- With mechanical display only value 1. u 10%
9101.190 -- Other value 1. u 10%
- Other wrist-watches, whether or not incorporating a
stop-watch facility :
9101.210 -- With automatic winding value 1. u 10%
9101.290 -- Other value 1. u 10%
- Other :
9101.910 -- Electrically operated value 1. u 10%
9101.990 -- Other value 1. u 10%
91.02 Wrist-watches, pocket-watches and other watches,
including stop-watches, other than those of
heading 91.01.
- Wrist-watches, electrically operated, whether or not
incorporating a stop-watch facility :
9102.110 -- With mechanical display only value 1. u 10%
9102.120 -- With opto-electronic display only value 1. u 10%
9102.190 -- Other value 1. u 10%
Section XVIII
Chapter 91
345
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
- Other wrist-watches, whether or not incorporating a
stop-watch facility :
9102.210 -- With automatic winding value 1. u 10%
9102.290 -- Other value 1. u 10%
- Other :
9102.910 -- Electrically operated value 1. u 10%
9102.990 -- Other value 1. u 10%
91.03 Clocks with watch movements, excluding clocks of
heading 91.04.
9103.100 - Electrically operated value 1. u 22.25%
9103.900 - Other value 1. u 22.25%
91.04 9104.000 Instrument panel clocks and clocks of a similar
type for vehicles, aircraft, spacecraft or vessels.
value 1. u 22.25%
91.05 Other clocks.
- Alarm clocks :
9105.110 -- Electrically operated value 1. u 22.25%
9105.190 -- Other value 1. u 22.25%
- Wall clocks :
9105.210 -- Electrically operated value 1. u 22.25%
9105.290 -- Other value 1. u 22.25%
- Other :
9105.910 -- Electrically operated value 1. u 22.25%
9105.990 -- Other value 1. u 22.25%
91.06 Time of day recording apparatus and apparatus for
measuring, recording or otherwise indicating
intervals of time, with clock or watch movement
or with synchronous motor (for example, time-
registers, time-recorders).
9106.100 - Time-registers; time-recorders value 1. u 22.25%
9106.900 - Other value 1. u 22.25%
91.07 9107.000 Time switches with clock or watch movement or
with synchronous motor.
value 1. u 22.25%
91.08 Watch movements, complete and assembled.
- Electrically operated :
9108.110 -- With mechanical display only or with a device to
which a mechanical display can be incorporated
value 1. u 22.25%
9108.120 -- With opto-electronic display only value 1. u 22.25%
9108.190 -- Other value 1. u 22.25%
9108.200 - With automatic winding value 1. u 22.25%
9108.900 - Other value 1. u 22.25%
91.09 Clock movements, complete and assembled.
- Electrically operated :
9109.110 -- Of alarm clocks value 1. u 22.25%
9109.190 -- Other value 1. u 22.25%
9109.900 - Other value 1. u 22.25%
Section XVIII
Chapter 91
346
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
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 :
9110.110 -- Complete movements, unassembled or partly
assembled (movement sets)
value 1. u 22.25%
9110.120 -- Incomplete movements, assembled value 1. u 22.25%
9110.190 -- Rough movements value 1. u 22.25%
9110.900 - Other value 1. u 22.25%
91.11 Watch cases and parts thereof.
9111.100 - Cases of precious metal or of metal clad with
precious metal
value 1. u 22.25%
9111.200 - Cases of base metal, whether or not gold- or silver-
plated
value 1. u 22.25%
9111.800 - Other cases value 1. u 22.25%
9111.900 - Parts value 1. kg 22.25%
91.12 Clock cases and cases of a similar type for other
goods of this Chapter, and parts thereof.
9112.200 - Cases value 1. u 22.25%
9112.900 - Parts value 1. kg 22.25%
91.13 Watch straps, watch bands and watch bracelets,
and parts thereof.
9113.100 - Of precious metal or of metal clad with precious
metal
value 1. u 10%
9113.200 - Of base metal, whether or not gold- or silver-plated value 1. u 10%
9113.900 - Other value 1. kg 10%
91.14 Other clock or watch parts.
9114.100 - Springs, including hair-springs value 1. u 22.25%
9114.200 - Jewels value 1. u 22.25%
9114.300 - Dials value 1. u 22.25%
9114.400 - Plates and bridges value 1. u 22.25%
9114.900 - Other value 1. kg 22.25%
_________________
Section XVIII
Chapter 92
347
Chapter 92
Musical instruments;
parts and accessories of such articles
Notes.
1.- This Chapter does not cover :
(a) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods
of plastics (Chapter 39);
(b) Microphones, amplifiers, loud-speakers, head-phones, switches, stroboscopes or other accessory
instruments, apparatus or equipment of Chapter 85 or 90, for use with but not incorporated in or
housed in the same cabinet as instruments of this Chapter;
(c) Toy instruments or apparatus (heading 95.03);
(d) Brushes for cleaning musical instruments (heading 96.03); or
(e) Collectors' pieces or antiques (heading 97.05 or 97.06).
2.- Bows and sticks and similar devices used in playing the musical instruments of heading 92.02 or 92.06
presented with such instruments in numbers normal thereto and clearly intended for use therewith, are
to be classified in the same heading as the relative instruments.
Cards, discs and rolls of heading 92.09 presented with an instrument are to be treated as separate
articles and not as forming a part of such instrument.
_________________
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
92.01 Pianos, including automatic pianos; harpsichords
and other keyboard stringed instruments.
9201.100 - Upright pianos value 1. u 22.25%
9201.200 - Grand pianos value 1. u 22.25%
9201.900 - Other value 1. u 22.25%
92.02 Other string musical instruments (for example,
guitars, violins, harps).
9202.100 - Played with a bow value 1. u 22.25%
9202.900 - Other value 1. u 22.25%
[92.03]
[92.04]
92.05 Other wind musical instruments (for example,
clarinets, trumpets, bagpipes).
9205.100 - Brass-wind instruments value 1. u 22.25%
9205.900 - Other value 1. u 22.25%
92.06 9206.000 Percussion musical instruments (for example,
drums, xylophones, cymbals, castanets, maracas).
value 1. u 22.25%
92.07 Musical instruments, the sound of which is
produced, or must be amplified, electrically (for
example, organs, guitars, accordions).
9207.100 - Keyboard instruments, other than accordions value 1. u 22.25%
9207.900 - Other value 1. u 22.25%
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.
Section XVIII
Chapter 92
348
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
9208.100 - Musical boxes value 1. u 22.25%
9208.900 - Other value 1. u 22.25%
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.
9209.300 - Musical instrument strings value 1. u 22.25%
- Other :
9209.910 -- Parts and accessories for pianos value 1. kg 22.25%
9209.920 -- Parts and accessories for the musical instruments
of heading 92.02
value 1. kg 22.25%
9209.940 -- Parts and accessories for the musical instruments
of heading 92.07
value 1. kg 22.25%
9209.990 -- Other value 1. kg 22.25%
_________________
Section XIX
Chapter 93
349
Section XIX
ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF
Chapter 93
Arms and ammunition; parts and accessories thereof
Notes.
1.- This Chapter does not cover :
(a) Goods of Chapter 36 (for example, percussion caps, detonators, signalling flares);
(b) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods
of plastics (Chapter 39);
(c) Armoured fighting vehicles (heading 87.10);
(d) Telescopic sights or other optical devices suitable for use with arms, unless mounted on a firearm or
presented with the firearm on which they are designed to be mounted (Chapter 90);
(e) Bows, arrows, fencing foils or toys (Chapter 95); or
(f) Collectors' pieces or antiques (heading 97.05 or 97.06).
2.- In heading 93.06, the reference to “parts thereof” does not include radio or radar apparatus of heading
85.26.
_________________
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
93.01 Military weapons, other than revolvers, pistols and
the arms of heading 93.07.
- Artillery weapons (for example, guns, howitzers
and mortars) :
9301.110 -- Self-propelled value 1. u 22.25%
9301.190 -- Other value 1. u 22.25%
9301.200 - Rocket launchers; flame-throwers; grenade
launchers; torpedo tubes and similar projectors
value 1. u 22.25%
9301.900 - Other value 1. u 22.25%
93.02 9302.000 Revolvers and pistols, other than those of
heading 93.03 or 93.04.
value 1. u 22.25%
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).
9303.100 - Muzzle-loading firearms value 1. u 22.25%
9303.200 - Other sporting, hunting or target-shooting
shotguns, including combination shotgun-rifles
value 1. u 22.25%
9303.300 - Other sporting, hunting or target-shooting rifles value 1. u 22.25%
9303.900 - Other value 1. u 22.25%
93.04 9304.000 Other arms (for example, spring, air or gas guns
and pistols, truncheons), excluding those of
heading 93.07.
value 1. u 22.25%
93.05 Parts and accessories of articles of headings 93.01
to 93.04.
9305.100 - Of revolvers or pistols value 1. kg 22.25%
Section XIX
Chapter 93
350
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
- Of shotguns or rifles of heading 93.03 :
9305.210 -- Shotgun barrels value 1. kg 22.25%
9305.290 -- Other value 1. kg 22.25%
- Other :
9305.910 -- Of military weapons of heading 93.01 value 1. kg 22.25%
9305.990 -- Other value 1. kg 22.25%
93.06 Bombs, grenades, torpedoes, mines, missiles and
similar munitions of war and parts thereof;
cartridges and other ammunition and projectiles
and parts thereof, including shot and cartridge
wads.
- Shotgun cartridges and parts thereof; air gun pellets :
9306.210 -- Cartridges value 1. kg 22.25%
9306.290 -- Other value 1. kg 22.25%
9306.300 - Other cartridges and parts thereof value 1. kg 22.25%
9306.900 - Other value 1. kg 22.25%
93.07 9307.000 Swords, cutlasses, bayonets, lances and similar
arms and parts thereof and scabbards and sheaths
therefor.
value 1. kg 22.25%
_________________
Section XX
Chapter 94
351
Section XX
MISCELLANEOUS MANUFACTURED ARTICLES
Chapter 94
Furniture; bedding, mattresses, mattress supports,
cushions and similar stuffed furnishings; lamps and
lighting fittings, not elsewhere specified or included;
illuminated signs, illuminated name-plates and the like;
prefabricated buildings
Notes.
1.- This Chapter does not cover :
(a) Pneumatic or water mattresses, pillows or cushions, of Chapter 39, 40 or 63;
(b) Mirrors designed for placing on the floor or ground (for example, cheval-glasses (swing-mirrors)) of
heading 70.09;
(c) Articles of Chapter 71;
(d) Parts of general use as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods
of plastics (Chapter 39), or safes of heading 83.03;
(e) Furniture specially designed as parts of refrigerating or freezing equipment of heading 84.18;
furniture specially designed for sewing machines (heading 84.52);
(f) Lamps or lighting fittings of Chapter 85;
(g) Furniture specially designed as parts of apparatus of heading 85.18 (heading 85.18), of headings
85.19 to 85.21 (heading 85.22) or of headings 85.25 to 85.28 (heading 85.29);
(h) Articles of heading 87.14;
(ij) Dentists' chairs incorporating dental appliances of heading 90.18 or dentists' spittoons (heading
90.18);
(k) Articles of Chapter 91 (for example, clocks and clock cases); or
(l) Toy furniture or toy lamps or lighting fittings (heading 95.03), billiard tables or other furniture
specially constructed for games (heading 95.04), furniture for conjuring tricks or decorations (other
than electric garlands) such as Chinese lanterns (heading 95.05).
2.- The articles (other than parts) referred to in headings 94.01 to 94.03 are to be classified in those
headings only if they are designed for placing on the floor or ground.
The following are, however, to be classified in the above-mentioned headings even if they are designed to
be hung, to be fixed to the wall or to stand one on the other :
(a) Cupboards, bookcases, other shelved furniture and unit furniture;
(b) Seats and beds.
3.- (A) In headings 94.01 to 94.03 references to parts of goods do not include references to sheets or slabs
(whether or not cut to shape but not combined with other parts) of glass (including mirrors), marble
or other stone or of any other material referred to in Chapter 68 or 69.
(B) Goods described in heading 94.04, presented separately, are not to be classified in heading 94.01,
94.02 or 94.03 as parts of goods.
4.- For the purposes of heading 94.06, the expression “prefabricated buildings” means buildings which are
finished in the factory or put up as elements, presented together, to be assembled on site, such as
housing or worksite accommodation, offices, schools, shops, sheds, garages or similar buildings.
_________________
Section XX
Chapter 94
352
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
94.01 Seats (other than those of heading 94.02), whether
or not convertible into beds, and parts thereof.
9401.100 - Seats of a kind used for aircraft value 1. u 22.25%
9401.200 - Seats of a kind used for motor vehicles value 1. u 22.25%
9401.300 - Swivel seats with variable height adjustment value 1. u 22.25%
9401.400 - Seats other than garden seats or camping
equipment, convertible into beds
value 1. u 22.25%
- Seats of cane, osier, bamboo or similar materials :
9401.510 -- Of bamboo or rattan value 1. u 22.25%
9401.590 -- Other value 1. u 22.25%
- Other seats, with wooden frames :
9401.610 -- Upholstered value 1. u 22.25%
9401.690 -- Other value 1. u 22.25%
- Other seats, with metal frames :
9401.710 -- Upholstered value 1. u 22.25%
9401.790 -- Other value 1. u 22.25%
9401.800 - Other seats value 1. u 22.25%
9401.900 - Parts value 1. kg 22.25%
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.
9402.100 - Dentists', barbers' or similar chairs and parts
thereof
value 1. u 22.25%
9402.900 - Other value 1. u 22.25%
94.03 Other furniture and parts thereof.
9403.100 - Metal furniture of a kind used in offices value 1. kg 22.25%
9403.200 - Other metal furniture value 1. kg 22.25%
9403.300 - Wooden furniture of a kind used in offices value 1. kg 22.25%
9403.400 - Wooden furniture of a kind used in the kitchen value 1. kg 22.25%
9403.500 - Wooden furniture of a kind used in the bedroom value 1. kg 22.25%
9403.600 - Other wooden furniture value 1. kg 22.25%
9403.700 - Furniture of plastics value 1. kg 22.25%
- Furniture of other materials, including cane, osier,
bamboo or similar materials :
9403.810 -- Of bamboo or rattan value 1. kg 22.25%
9403.890 -- Other value 1. kg 22.25%
9403.900 - Parts value 1. kg 22.25%
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.
9404.100 - Mattress supports value 1. kg 22.25%
- Mattresses :
Section XX
Chapter 94
353
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
9404.210 -- Of cellular rubber or plastics, whether or not
covered
value 1. u 22.25%
9404.290 -- Of other materials value 1. u 22.25%
9404.300 - Sleeping bags value 1. u 22.25%
9404.900 - Other value 1. kg 22.25%
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.
9405.100 - Chandeliers and other electric ceiling or wall
lighting fittings, excluding those of a kind used for
lighting public open spaces or thoroughfares
value 1. kg 22.25%
9405.200 - Electric table, desk, bedside or floor-standing lamps value 1. kg 22.25%
9405.300 - Lighting sets of a kind used for Christmas trees value 1. kg 22.25%
9405.400 - Other electric lamps and lighting fittings value 1. kg 22.25%
9405.500 - Non-electrical lamps and lighting fittings value 1. kg 22.25%
9405.600 - Illuminated signs, illuminated name-plates and the
like
value 1. kg 22.25%
- Parts :
9405.910 -- Of glass value 1. kg 22.25%
9405.920 -- Of plastics value 1. kg 22.25%
9405.990 -- Other value 1. kg 22.25%
94.06 9406.000 Prefabricated buildings. value 1. kg 22.25%
_________________
Section XX
Chapter 95
354
Chapter 95
Toys, games and sports requisites;
parts and accessories thereof
Notes.
1.- This Chapter does not cover :
(a) Candles (heading 34.06);
(b) Fireworks or other pyrotechnic articles of heading 36.04;
(c) Yarns, monofilament, cords or gut or the like for fishing, cut to length but not made up into fishing
lines, of Chapter 39, heading 42.06 or Section XI;
(d) Sports bags or other containers of heading 42.02, 43.03 or 43.04;
(e) Sports clothing or fancy dress, of textiles, of Chapter 61 or 62;
(f) Textile flags or bunting, or sails for boats, sailboards or land craft, of Chapter 63;
(g) Sports footwear (other than skating boots with ice or roller skates attached) of Chapter 64, or sports
headgear of Chapter 65;
(h) Walking-sticks, whips, riding-crops or the like (heading 66.02), or parts thereof (heading 66.03);
(ij) Unmounted glass eyes for dolls or other toys, of heading 70.18;
(k) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods
of plastics (Chapter 39);
(l) Bells, gongs or the like of heading 83.06;
(m) Pumps for liquids (heading 84.13), filtering or purifying machinery and apparatus for liquids or
gases (heading 84.21), electric motors (heading 85.01), electric transformers (heading 85.04) or
radio remote control apparatus (heading 85.26);
(n) Sports vehicles (other than bobsleighs, toboggans and the like) of Section XVII;
(o) Children's bicycles (heading 87.12);
(p) Sports craft such as canoes and skiffs (Chapter 89), or their means of propulsion (Chapter 44 for
such articles made of wood);
(q) Spectacles, goggles or the like, for sports or outdoor games (heading 90.04);
(r) Decoy calls or whistles (heading 92.08);
(s) Arms or other articles of Chapter 93;
(t) Electric garlands of all kinds (heading 94.05);
(u) Racket strings, tents or other camping goods, or gloves, mittens and mitts (classified according to
their constituent material); or
(v) Tableware, kitchenware, toilet articles, carpets and other textile floor coverings, apparel, bed
linen, table linen, toilet linen, kitchen linen and similar articles having a utilitarian function
(classified according to their constituent material).
2.- This Chapter includes articles in which natural or cultured pearls, precious or semi-precious stones
(natural, synthetic or reconstructed), precious metal or metal clad with precious metal constitute only
minor constituents.
3.- Subject to Note 1 above, parts and accessories which are suitable for use solely or principally with
articles of this Chapter are to be classified with those articles.
4.- Subject to the provisions of Note 1 above, heading 95.03 applies, inter alia, to articles of this heading
combined with one or more items, which cannot be considered as sets under the terms of General
Interpretative Rule 3 (b), and which, if presented separately, would be classified in other headings,
provided the articles are put up together for retail sale and the combinations have the essential
character of toys.
5.- Heading 95.03 does not cover articles which, on account of their design, shape or constituent
material, are identifiable as intended exclusively for animals, for example, “pet toys” (classification in
their own appropriate heading).
Section XX
Chapter 95
355
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
[95.01]
[95.02]
95.03 9503.000 Tricycles, scooters, pedal cars and similar wheeled
toys; dolls' carriages; dolls; other toys; reduced-
size ("scale") models and similar recreational
models, working or not; puzzles of all kinds.
value 1. u 22.25%
95.04 Articles for funfair, table or parlour games,
including pintables, billiards, special tables for
casino games and automatic bowling alley
equipment.
9504.100 - Video games of a kind used with a television
receiver
value 1. kg 22.25%
9504.200 - Articles and accessories for billiards of all kinds value 1. kg 22.25%
9504.300 - Other games, operated by coins, banknotes, bank
cards, tokens or by other means of payment, other
than bowling alley equipment
value 1. kg 22.25%
9504.400 - Playing cards value 1. kg 22.25%
9504.900 - Other value 1. kg 22.25%
95.05 Festive, carnival or other entertainment articles,
including conjuring tricks and novelty jokes.
9505.100 - Articles for Christmas festivities value 1. kg 22.25%
9505.900 - Other value 1. kg 22.25%
95.06 Articles and equipment for general physical
exercise, gymnastics, athletics, other sports
(including table- tennis) or outdoor games, not
specified or included elsewhere in this Chapter;
swimming pools and paddling pools.
- Snow-skis and other snow-ski equipment :
9506.110 -- Skis value 1. kg 22.25%
9506.120 -- Ski-fastenings (ski-bindings) value 1. kg 22.25%
9506.190 -- Other value 1. kg 22.25%
- Water-skis, surf-boards, sailboards and other
water-sport equipment :
9506.210 -- Sailboards value 1. kg 22.25%
9506.290 -- Other value 1. kg 22.25%
- Golf clubs and other golf equipment :
9506.310 -- Clubs, complete value 1. kg 22.25%
9506.320 -- Balls value 1. kg 22.25%
9506.390 -- Other value 1. kg 22.25%
9506.400 - Articles and equipment for table-tennis value 1. kg 22.25%
- Tennis, badminton or similar rackets, whether or
not strung :
9506.510 -- Lawn-tennis rackets, whether or not strung value 1. kg 22.25%
9506.590 -- Other value 1. kg 22.25%
- Balls, other than golf balls and table-tennis balls:
9506.610 -- Lawn-tennis balls value 1. kg 22.25%
9506.620 -- Inflatable value 1. kg 22.25%
9506.690 -- Other value 1. kg 22.25%
9506.700 - Ice skates and roller skates, including skating boots
with skates attached
value 1. kg 22.25%
Section XX
Chapter 95
356
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
- Other :
9506.910 -- Articles and equipment for general physical
exercise, gymnastics or athletics
value 1. kg 22.25%
9506.990 -- Other value 1. kg 22.25%
95.07 Fishing rods, fish-hooks and other line fishing
tackle; fish landing nets, butterfly nets and similar
nets; decoy “birds” (other than those of heading
92.08 or 97.05) and similar hunting or shooting
requisites.
9507.100 - Fishing rods value 1. kg 22.25%
9507.200 - Fish-hooks, whether or not snelled value 1. kg 22.25%
9507.300 - Fishing reels value 1. kg 22.25%
9507.900 - Other value 1. kg 22.25%
95.08 Roundabouts, swings, shooting galleries and
other fairground amusements; travelling circuses
and travelling menageries; travelling theatres.
9508.100 - Travelling circuses and travelling menageries value 1. kg 22.25%
9508.900 - Other value 1. kg 22.25%
_________________
Section XX
Chapter 96
357
Chapter 96
Miscellaneous manufactured articles
Notes.
1.- This Chapter does not cover :
(a) Pencils for cosmetic or toilet uses (Chapter 33);
(b) Articles of Chapter 66 (for example, parts of umbrellas or walking-sticks);
(c) Imitation jewellery (heading 71.17);
(d) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods
of plastics (Chapter 39);
(e) Cutlery or other articles of Chapter 82 with handles or other parts of carving or moulding materials;
heading 96.01 or 96.02 applies, however, to separately presented handles or other parts of such
articles;
(f) Articles of Chapter 90 (for example, spectacle frames (heading 90.03), mathematical drawing pens
(heading 90.17), brushes of a kind specialised for use in dentistry or for medical, surgical or
veterinary purposes (heading 90.18));
(g) Articles of Chapter 91 (for example, clock or watch cases);
(h) Musical instruments or parts or accessories thereof (Chapter 92);
(ij) Articles of Chapter 93 (arms and parts thereof);
(k) Articles of Chapter 94 (for example, furniture, lamps and lighting fittings);
(l) Articles of Chapter 95 (toys, games, sports requisites); or
(m) Works of art, collectors' pieces or antiques (Chapter 97).
2.- In heading 96.02 the expression “vegetable or mineral carving material” means :
(a) Hard seeds, pips, hulls and nuts and similar vegetable materials of a kind used for carving (for
example, corozo and dom);
(b) Amber, meerschaum, agglomerated amber and agglomerated meerschaum, jet and mineral
substitutes for jet.
3.- In heading 96.03 the expression “prepared knots and tufts for broom or brush making” applies only to
unmounted knots and tufts of animal hair, vegetable fibre or other material, which are ready for
incorporation without division in brooms or brushes, or which require only such further minor
processes as trimming to shape at the top, to render them ready for such incorporation.
4.- Articles of this Chapter, other than those of headings 96.01 to 96.06 or 96.15, remain classified in the
Chapter whether or not composed wholly or partly of precious metal or metal clad with precious metal,
of natural or cultured pearls, or precious or semi-precious stones (natural, synthetic or reconstructed).
However, headings 96.01 to 96.06 and 96.15 include articles in which natural or cultured pearls,
precious or semi-precious stones (natural, synthetic or reconstructed), precious metal or metal clad with
precious metal constitute only minor constituents.
_________________
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
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).
9601.100 - Worked ivory and articles of ivory value 1. kg 22.25%
9601.900 - Other value 1. kg 22.25%
Section XX
Chapter 96
358
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
96.02 9602.000 Worked vegetable or mineral carving material and
articles of these materials; moulded or carved
articles of wax, of stearin, of natural gums or
natural resins or of modelling pastes, and other
moulded or carved articles, not elsewhere
specified or included; worked, unhardened gelatin
(except gelatin of heading 35.03) and articles of
unhardened gelatin.
value 1. kg 22.25%
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).
9603.100 - Brooms and brushes, consisting of twigs or other
vegetable materials bound together, with or without
handles
value 1. u 22.25%
- Tooth brushes, shaving brushes, hair brushes, nail
brushes, eyelash brushes and other toilet brushes
for use on the person, including such brushes
constituting parts of appliances :
9603.210 -- Tooth brushes, including dental-plate brushes value 1. u 22.25%
9603.290 -- Other value 1. u 22.25%
9603.300 - Artists' brushes, writing brushes and similar
brushes for the application of cosmetics
value 1. u 22.25%
9603.400 - Paint, distemper, varnish or similar brushes (other
than brushes of subheading 9603.300); paint pads
and rollers
value 1. u 22.25%
9603.500 - Other brushes constituting parts of machines,
appliances or vehicles
value 1. u 22.25%
9603.900 - Other value 1. u 22.25%
96.04 9604.000 Hand sieves and hand riddles. value 1. u 22.25%
96.05 9605.000 Travel sets for personal toilet, sewing or shoe or
clothes cleaning.
value 1. u 22.25%
96.06 Buttons, press-fasteners, snap-fasteners and press-
studs, button moulds and other parts of these
articles; button blanks.
9606.100 - Press-fasteners, snap-fasteners and press-studs
and parts therefor
value 1. kg 22.25%
- Buttons :
9606.210 -- Of plastics, not covered with textile material value 1. kg 22.25%
9606.220 -- Of base metal, not covered with textile material value 1. kg 22.25%
9606.290 -- Other value 1. kg 22.25%
9606.300 - Button moulds and other parts of buttons; button
blanks
value 1. kg 22.25%
96.07 Slide fasteners and parts thereof.
- Slide fasteners :
9607.110 -- Fitted with chain scoops of base metal value 1. kg 22.25%
9607.190 -- Other value 1. kg 22.25%
9607.200 - Parts value 1. kg 22.25%
Section XX
Chapter 96
359
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
96.08 Ball point pens; felt tipped and other porous-
tipped pens and markers; fountain pens,
stylograph pens and other pens; duplicating
stylos; propelling or sliding pencils; pen-holders,
pencil-holders and similar holders; parts (including
caps and clips) of the foregoing articles, other than
those of heading 96.09.
9608.100 - Ball point pens value 1. u 22.25%
9608.200 - Felt tipped and other porous-tipped pens and
markers
value 1. u 22.25%
- Fountain pens, stylograph pens and other pens :
9608.310 -- Indian ink drawing pens value 1. u 22.25%
9608.390 -- Other value 1. u 22.25%
9608.400 - Propelling or sliding pencils value 1. u 22.25%
9608.500 - Sets of articles from two or more of the foregoing
subheadings
value 1. u 22.25%
9608.600 - Refills for ball point pens, comprising the ball point
and ink-reservoir
value 1. u 22.25%
- Other :
9608.910 -- Pen nibs and nib points value 1. u 22.25%
9608.990 -- Other value 1. u 22.25%
96.09 Pencils (other than pencils of heading 96.08),
crayons, pencil leads, pastels, drawing charcoals,
writing or drawing chalks and tailors' chalks.
9609.100 - Pencils and crayons, with leads encased in a rigid
sheath
value 1. kg 22.25%
9609.200 - Pencil leads, black or coloured value 1. kg 22.25%
9609.900 - Other value 1. kg 22.25%
96.10 9610.000 Slates and boards, with writing or drawing
surfaces, whether or not framed.
value 1. kg 22.25%
96.11 9611.000 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.
value 1. kg 22.25%
96.12 Typewriter or similar ribbons, inked or otherwise
prepared for giving impressions, whether or not on
spools or in cartridges; ink-pads, whether or not
inked, with or without boxes.
9612.100 - Ribbons value 1. u 22.25%
9612.200 - Ink-pads value 1. u 22.25%
96.13 Cigarette lighters and other lighters, whether or
not mechanical or electrical, and parts thereof
other than flints and wicks.
9613.100 - Pocket lighters, gas fuelled, non-refillable value 1. kg
2. u
22.25%
9613.200 - Pocket lighters, gas fuelled, refillable value 1. kg
2. u
22.25%
9613.800 - Other lighters value 1. kg
2. u
22.25%
9613.900 - Parts value 1. kg
2. u
22.25%
96.14 9614.000 Smoking pipes (including pipe bowls) and cigar or
cigarette holders, and parts thereof.
value 1. kg
2. u
22.25%
Section XX
Chapter 96
360
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
96.15 Combs, hair-slides and the like; hairpins, curling
pins, curling grips, hair-curlers and the like, other
than those of heading 85.16, and parts thereof.
- Combs, hair-slides and the like :
9615.110 -- Of hard rubber or plastics value 1. kg 22.25%
9615.190 -- Other value 1. kg 22.25%
9615.900 - Other value 1. kg 22.25%
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.
9616.100 - Scent sprays and similar toilet sprays, and mounts
and heads therefor
value 1. kg 22.25%
9616.200 - Powder-puffs and pads for the application of
cosmetics or toilet preparations
value 1. kg 22.25%
96.17 9617.000 Vacuum flasks and other vacuum vessels,
complete with cases; parts thereof other than
glass inners.
value 1. kg 22.25%
96.18 9618.000 Tailors' dummies and other lay figures; automata
and other animated displays used for shop window
dressing.
value 1. kg 22.25%
_________________
Section XXI
Chapter 97
361
Section XXI
WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES
Chapter 97
Works of art, collectors' pieces and antiques
Notes.
1.- This Chapter does not cover :
(a) Unused postage or revenue stamps, postal stationery (stamped paper) or the like, of heading 49.07;
(b) Theatrical scenery, studio back-cloths or the like, of painted canvas (heading 59.07) except if they
may be classified in heading 97.06; or
(c) Pearls, natural or cultured, or precious or semi-precious stones (headings 71.01 to 71.03).
2.- For the purposes of heading 97.02, the expression “original engravings, prints and lithographs” means
impressions produced directly, in black and white or in colour, of one or of several plates wholly
executed by hand by the artist, irrespective of the process or of the material employed by him, but not
including any mechanical or photomechanical process.
3.- Heading 97.03 does not apply to mass-produced reproductions or works of conventional craftsmanship
of a commercial character, even if these articles are designed or created by artists.
4.- (A) Subject to Notes 1 to 3 above, articles of this Chapter are to be classified in this Chapter and not in
any other Chapter of the Nomenclature.
(B) Heading 97.06 does not apply to articles of the preceding headings of this Chapter.
5.- Frames around paintings, drawings, pastels, collages or similar decorative plaques, engravings, prints or
lithographs are to be classified with those articles, provided they are of a kind and of a value normal to
those articles. Frames which are not of a kind or of a value normal to the articles referred to in this Note
are to be classified separately.
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
97.01 Paintings, drawings and pastels, executed
entirely by hand, other than drawings of heading
49.06 and other than hand-painted or hand-
decorated manufactured articles; collages and
similar decorative plaques.
9701.100 - Paintings, drawings and pastels value 1. u 8.5%
9701.900 - Other value 1. kg 8.5%
97.02 9702.000 Original engravings, prints and lithographs. value 1. u 8.5%
97.03 9703.000 Original sculptures and statuary, in any
material.
value 1. u 8.5%
97.04 9704.000 Postage or revenue stamps, stamp-postmarks,
first-day covers, postal stationery (stamped
paper), and the like, used or unused, other than
those of heading 49.07.
value 1. kg 0%
97.05 9705.000 Collections and collectors' pieces of zoological,
botanical, mineralogical, anatomical, historical,
archaeological, palaeontological, ethnographic or
numismatic interest.
value 1. kg 0%
97.06 9706.000 Antiques of an age exceeding one hundred years. value 1. kg 8.5%
Section XXII
Chapter 98
362
Section XXII
OTHER SPECIAL CLASSIFICATION PROVISIONS
Chapter 98
Used personal effects of returning residents and immigrants; accompanied personal
goods; simplified tariff for goods imported by post or by a courier service
Notes.
1.- Heading 98.01 does not cover worn clothing (heading 63.09).
2.- In heading 98.01⎯
"used personal effects" means used clothing, shoes and accessories thereof belonging to the
importer which are imported for their personal use and not intended for any other
person or for resale;
"returning resident" means a person who, having resided overseas for a period of time for the
purpose of employment, medical treatment or study, returns to reside in Bermuda.
3.- Heading 98.02 and 98.03 do not cover used personal effects of heading 98.01.
4.- In heading 98.02, “personal goods” means goods belonging to the importer which are not
intended for a commercial purpose.
Heading Tariff
Code
Unit for
Duty
Unit
of
Classification
Rate
of Duty
98.01 Used personal effects.
9801.001 - Used personal effects imported by
returning residents
value 1. kg 0%
9801.002 - Used personal effects imported by persons
Immigrating to Bermuda
value 1. kg 0%
98.02 Accompanied personal goods.
9802.001 - Accompanied goods imported for personal
use
value 1. u
25%
9802.002 - Cigarettes containing tobacco 200u 1. u $30.00
98.03 Goods imported by post or by a courier
service licensed under section 6A of the
Post Office Act 1900.
9803.111 - Seeds of a kind used for sowing value 1. u 0%
9803.112 - Medicaments and other goods zero rated
under Chapter 30; sheath contraceptives;
napkins and napkin liners for adults
(incontinence aids)
value 1. u 0%
Section XXII
Chapter 98
363
Heading Tariff
Code
Unit for
Duty
Unit
of
Classification
Rate
of Duty
9803.113 - Orthopaedic appliances, including
crutches, surgical belts and trusses;
splints and other fracture appliances;
artificial parts of the body; corrective
contact lenses and spectacles; hearing
aids and other appliances which are worn
or carried, or implanted in the body, to
compensate for a defect or disability of a
kind otherwise classifiable to heading
90.21; carriages for disabled persons,
parts and accessories thereof
value 1. u 0%
9803.114 - Printed books (excluding antique books),
brochures, leaflets and similar printed
matter; newspapers, journals and
periodicals; children’s picture books,
drawing books, colouring books or
workbooks of a kind otherwise
classifiable to 49.03; music, printed or in
manuscript; original architectural plans
and drawings of a kind otherwise
classifiable to heading 49.06; postage,
revenue or similar stamps, first-day
covers; computer software
value 1. u 0%
9803.115 - Agricultural, horticultural or forestry
machinery for soil preparation or
cultivation of a kind otherwise classifiable
to heading 84.32
value 1. u 0%
9803.116 - Tableware and kitchenware of ceramics,
porcelain or china
value 1. u 0%
9803.117 - Collections and collectors’ pieces of
zoological, botanical, mineralogical,
anatomical, historical, archaeological,
palaeontological, ethnographic or
numismatic interest
value 1. u 0%
9803.121 - Clothing value 1. u 6.5%
9803.122 - Pearls and precious or semi-precious
stones; jewellery and imitation jewellery;
articles of goldsmiths’ or silversmiths’
wares and parts thereof, of precious
metal or of metal clad with precious
metal
value 1. u 6.5%
9803.123 - Glassware of a kind used for table,
kitchen, toilet, office, indoor decoration or
similar purposes
value 1. u 6.5%
9803.124 - Ornamental articles of ceramics value 1. u 6.5%
9803.125 - Trunks, bags and cases value 1. u 6.5%
9803.131 - Antiques of an age exceeding one
hundred years
value 1. u 8.5%
9803.132 - Cameras; lens, filters, flashes and tripods
for cameras
value 1. u 8.5%
9803.133 - Original artwork of a kind otherwise
classifiable to chapter 97
value 1. u 8.5%
9803.141 - Footwear and watches value 1. u 10%
9803.151 - Food products including dietary
supplements
value 1. u 15%
9803.161 - Televisions, radios, batteries, satellite
receivers; generators and air conditioning
machines and parts thereof
value 1. u 33.5%
9803.162 - Vehicle parts, tyres, propellers and all
engine parts
value 1. u 33.5%
9803.163 - Smoking tobacco; cigars, cheroots and
cigarillos, containing tobacco
value 1. u 33.5%
9803.171 - Cigarettes containing tobacco 200u 1. kg
2. u
$30.00
9803.199 - Other value 1. u 22.25%”
Section XXII
Chapter 98
364
